RFP 26-040

PROFESSIONAL AUDITING SERVICES

Request for Proposal (RFP)

#26-040 Professional Auditing Services For: Walworth County Finance

Schedule of Events:

This schedule is in local time and is provided for your information and planning purposes. Although every effort will be made to follow this schedule, we reserve the right to modify the dates as necessary.

Contact Information:

Purchasing Agent: Melissa Rompesky, Senior Buyer Address: Walworth County Purchasing

100 W. Walworth Street Elkhorn, WI 53121

Proposal Issued: April 16, 2026

Questions Due: April 28, 2026 3:00 p.m.

Final Addendum Issued: May 4, 2026

Proposals Due (Closing Time): May 18, 2026 10:00 a.m.

Presentation/Interviews: June 16-18,2026

Contract Award: July 23, 2026

Anticipated Contract Start: October 1, 2026

Table of Contents Schedule of Events:

I. POSTING OF SOLICITATION

II. INVITATION

III. BACKGROUND

IV. TERM OF CONTRACT

V. PROPOSER QUALIFICATIONS

VI. PROJECT SCOPE / SPECIFICATIONS

VII. VALUE ADDED SERVICES (VAS)

VIII. STANDARD TERMS AND CONDITIONS – WALWORTH COUNTY

IX. EXAMINATION OF SITE AND PROPOSAL DOCUMENTS

X. PRE-PROPOSAL MEETING

XI. PROPOSER QUESTIONS / REQUESTS FOR EXCEPTIONS OR CHANGES

XII. PROPOSAL CONTENT AND SUBMISSION

XIII. ELECTRONIC MODIFICATION OF PROPOSAL

XIV. WITHDRAWAL OF PROPOSAL

XV. PROPOSER SUPPLIED DOCUMENTATION / MATERIALS

XVI. EVALUATION CRITERIA

XVII. INTERVIEWS AND/OR PRESENTATIONS

XVIII. AWARD

XIX. CONTRACT

XX. ADDITIONAL SERVICES

XXI. SUBCONTRACTING/SUBCONSULTING

XXII. EMPLOYEES

XXIII. WORK HOURS

XXIV. PRICING

XXV. INDEFINITE QUANTITY

XXVI. PRICE ADJUSTMENTS

XXVII. EQUITABLE ADJUSTMENT

XXVIII. INVOICING

XXIX. PAYMENT

XXX. REJECTION

XXXI. DEFICIENCIES

XXXII. ACCEPTANCE

XXXIII. CONFLICT OF INTEREST

XXXIV. “PIGGYBACK” CLAUSE

XXXV. CONTRACT REVIEW

XXXVI. NONDISCRIMINATION / AFFIRMATIVE ACTION

XXXVII. WORK/SITE RULES

XXXVIII. BACKGROUND CHECKS

XXXIX. COMPLIANCE WITH LAWS

XL. INSURANCE REQUIREMENTS

XLI. CANCELLATION

I. POSTING OF SOLICITATION

All Walworth County solicitations are posted on the County’s Bonfire Portal at:

walworthcountywi.bonfirehub.com. To ensure notification of future opportunities with Walworth County, Proposers must be registered. Proposers may register for an account with Bonfire at no charge.

NOTE: Walworth County will make no attempt to contact Proposers with updated information. It is the responsibility of each Proposer to periodically check the portal for all notifications, releases, and addenda associated with this solicitation.

II. INVITATION

Walworth County is accepting sealed, electronic Proposals submitted through the Bonfire Portal from qualified firms for Professional Auditing Services for the Walworth County Finance Department, hereinafter referred to as the “County,” in accordance with the specifications stated and/or attached herein/hereto. The successful proposer will hereinafter be referred to as the “Contractor.”

Sealed, electronic Proposals will be received until 10:00 a.m. local time on May 18, 2026. Late responses will not be accepted. All responses will be recorded by purchasing staff shortly after the deadline.

III. BACKGROUND

A) Background Information Walworth County serves an area of approximately 576 square miles with an approximate population of 107,415. The County’s fiscal year begins on January 1 and ends on December 31.

Walworth County provides the following services to its citizens:

• General Government

• Public Safety (Sheriff)

• Health and Human Services

• Nursing Home

• Culture, Recreation & Education, including a Special Education School

• Public Works

• Highway Activities

• Conservation & Development

The total expenditures for Walworth County in 2024 were $234.9 million including all governmental ($127.3), proprietary ($21.5), and fiduciary ($86.1) fund types. The County’s tax levy for 2026 is $64.0 million.

In 2025, Walworth County had a total payroll of $48.0 million, covering approximately 1,000 employees with 863.68 full time equivalent (FTE) positions. Employees are paid bi-weekly except for County Board members who are paid monthly.

The County is organized into 22 departments. Financial reporting, budget, accounts payable, payroll, investing, and purchasing are centralized in the Finance Department. The finance department provides the centralized accounting and budgeting for most departments, excluding departments led by certain elected officials.

More detailed information on the government and its finances can be found in the following:

https://walworthcountywi.bonfirehub.com/projects

• The Walworth County Operational Budget (see County website at Walworth County

Budget)

• The Annual Comprehensive Financial Reports (ACFR) (see County website at Walworth

County ACFR) and Report on Federal and State Awards (Attachment D)

• Reporting and Insights from 2024 Audit (Attachment E): Internal Control/Management

Letter/Management Issues

The County’s building locations are as follows:

Walworth County Building Sites Building Name Location

Government Center 100 W. Walworth Street, Elkhorn, WI 53121 Law Enforcement Center 1770 County Road NN, Elkhorn, WI 53121 Judicial Center 1800 County Road NN, Elkhorn, WI 53121 Lakeland Health Care Center 1922 County Road NN, Elkhorn, WI 53121 Lakeland School W3905 County Road NN, Elkhorn, WI 53121 Health & Human Services W4051 County Road NN, Elkhorn, WI 53121 Department of Public Works W4097 County Road NN, Elkhorn, WI 53121

Fund Structure

Walworth County uses the following fund types in its financial reporting:

Fund Type / Account Group Number of

Individual Funds

Number of Legally Adopted Annual

Budgets General Fund 1 1 Special revenue funds 6 (2 are major) 6** Debt service fund* 0 0 Capital projects fund 1 1 Enterprise funds 2 (both major) 2 Internal service funds 4 4 Other post-employment benefits fund 1 N/A Custodial funds 7 N/A

*The County currently has no Debt Service Fund appearing in the financial statements as the County is currently debt free with no plans to borrow in the next 5 years.

** The County anticipates in 2026 or 2027 that the Recovery Grants Special Revenue Fund will be closed.

B) Federal and State Financial Assistance Walworth County receives many federal and state grants and financial assistance. Attached (Attachment D) you will find the County’s Report on Federal and State Awards for the year ended December 31, 2024. The County is aware of a recent $1 million federal grant that has been awarded for 2026 regarding a construction project of our vacant wing in the Lakeland Health Care Center (nursing home).

C) Pension Plan

Walworth County participates in the Wisconsin Retirement System, a cost-sharing, multiple-employer, defined benefit public retirement system (PERS).

https://www.co.walworth.wi.us/Archive.aspx?AMID=39 https://www.co.walworth.wi.us/Archive.aspx?AMID=39 https://www.co.walworth.wi.us/Archive.aspx?AMID=40

Employees of the County may also elect to participate in the following programs:

• Deferred Compensation (IRS Section 457 Plan) – Administered by Nationwide Retirement Solutions

• Pre-tax Benefit Plan (IRS Section 125 Plan) – Administered by Employee Benefit Corporation (EBC).

D) Other Post-Employment Benefits (OPEB)

Walworth County has an OPEB liability associated with its health insurance plan due to the offering of services to current and future retirees which is a closed plan with only 164 eligible participants remaining as of December 31, 2025. The County currently reports an OPEB asset and has a third-party actuary study and calculation completed on its OPEB benefits every other year.

E) Self-insured Funds

Walworth County uses third party administrators in the administration of its health, dental, and worker’s compensation funds. An independent report (SSAE 16 Type 2, formerly SAS 70) is provided annually by these vendors. The County is a member of the Wisconsin Municipal Mutual Insurance Company (WMMIC) for its risk management services. Separate financial statements are available for WMMIC. The County also completes an annual incurred but not reported (IBNR) study by an outside actuary for all four (4) of its internal service funds.

F) The Reporting Entity The basic financial statements of Walworth County (County), Wisconsin, are prepared in conformity with accounting principles generally accepted in the United States of America (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles.

The County Board is governed by eleven (11) supervisors elected every two years from each of 11 supervisory districts. In accordance with GAAP, the basic financial statements are required to include the County (the primary government) and any separate component units that have a significant operational or financial relationship with the County.

G) Joint Ventures

Walworth County has not identified any component units that are required to be included in the basic financial statements in accordance with standards established by GASB Statements No.

14, No. 39, and No. 61.

H) Finance Department

The Finance Department is headed by Jessica Conley, Finance Director, and consists of 27.55 full-time equivalent employees. The principal functions performed, and the number of employees assigned to each, are as follows:

Function Number of Employees

Administration 2 Financial Systems 3 Financial Reporting/Budget 12.55 Payroll 2 Accounts Payable 1.5 Purchasing 6.5

Although a specific number of employees are listed for the different functions identified above, in reality, certain employees may be able to perform and/or answer questions concerning multiple functions. Attachment C is an organizational chart of the Finance Department.

No adjusting journal entries were made during the past several years of the financial audit by the auditors or the County. We have not had any turnover in the management team of the Finance Department that would affect the audit preparation or ability to meet deadlines. We are not aware of any upcoming expected retirements or terminations in these positions. The Finance Manager-Reporting was a former governmental auditor and has been with the County for 7 years. The Comptroller has been with the County for 15 years. The Finance Director and Financial Systems Administrator have been with the County for more than 20 years.

I) Computer System and Financial Software

The financial system of the County is supported by Tyler Technologies - Munis software. The integrated software system includes general ledger, accounts payable, accounts receivable, purchasing, budget, payroll, human resources and capital asset modules. The County does have some external systems which interface with the general ledger for receipting and accounts payable modules.

The County uses Caseware software 1) as an audit document manager to accumulate and organize all audit-related documents, along with 2) Caseview, to which GL balances are imported and the ACFR document is prepared. County staff verify workpaper balances match the GL amounts in Caseview and enter annotations to simplify the auditor review process. The County does not make the actual Caseview file available to the auditors, but the rest of the Caseware file (including all linked workpapers, annotations, manual statements, Excel trial balance with mapping/grouping information and annotations, etc.) can be provided to the auditors electronically just prior to the date the audit is to commence.

The County is in process of soliciting a new financial reporting software for preparation of the financial statements and budget book which will likely be implemented during this new audit contract.

J) Chart of Accounts: A minor chart of accounts change has been made during 2025, but no other major chart of account changes are anticipated at this time.

K) Availability of Prior Audit Reports and Working Papers Interested proposers who wish to review specific work papers must request this information through the process outlined in Section XI. Proposer Questions / Requests for Exceptions or Changes of this RFP. The County will use its best efforts to make prior audit reports and supporting working papers available to proposers to aid their response to this request for proposal. Several reports are provided and others are already available on our website as previously shared in Section III. Background of this RFP.

Annual Comprehensive Financial Reports for the years ended 12/31/2021 through 2024 can be viewed on-line at: https://www.co.walworth.wi.us/Archive.aspx?AMID=40.

IV. TERM OF CONTRACT

A contract will be awarded to the successful Proposer. The term of the contract shall commence on October 1, 2026 and shall be for a period of three (3) years, and will automatically renew for one (1) additional two (2) year period, under the same terms and conditions, unless cancelled by either party within one hundred and twenty (120) days prior to the initial expiration.

V. PROPOSER QUALIFICATIONS

To meet the requirements of this request for proposal, audits shall be performed in accordance with generally accepted auditing standards, the standards set forth for financial audits in the U.S. General Accounting Office's (GAO) Government Auditing Standards, the provisions of the federal Uniform Guidance and the provisions of the Wisconsin Department of Administration’s State Single Audit Guidelines.

The firm should provide an affirmative statement that it is independent of Walworth County as defined by generally accepted auditing standards/the U.S. General Accounting Office’s Government Auditing Standards.

Proposer’s must meet the following additional qualifications:

1. Proposer shall have a record of performance with reasonable financial support, personnel and organization to ensure that they can satisfactorily execute the service required and specified herein if awarded. Proposers who have failed to perform in the past may not be considered for award.

2. Proposer must possess a minimum of five (5) years of verifiable experience in providing services as specified in this RFP. Experience should include accounts equal or larger in size and scope of this request. Experience providing services to a Wisconsin government entity is required.

3. Proposer must be properly licensed to do business in the State of Wisconsin, which includes being registered with the Wisconsin Department of Financial Institutions (DFI) if respondent is required to be registered. If respondent is not required to be registered with DFI, provide supporting reasoning in comments.

4. Proposer may not be debarred from conducting business with the State of Wisconsin or Federal Government with the effective dates of this project.

VI. PROJECT SCOPE / SPECIFICATIONS

The County desires the auditor to express an opinion on the fair presentation of its governmental activities, business-type activities, each major fund and the aggregate remaining fund information of the basic financial statements in conformity with generally accepted accounting principles. This includes expressing an opinion, as may be required, on any additional statements/schedules mandated by Governmental Accounting Standards Board or other statements/schedules which may be required due to changes in accounting standards.

The auditor is not required to audit the combining and individual fund financial statements and supporting schedules provided in the other supplemental information. However, the auditor is to provide any required assurances or report on the combining and individual fund statements/schedules based on the auditing procedures applied during the audit of the basic financial statements. The auditor is not required to audit the statistical section of the report.

The auditor is not required to prepare the schedule of federal and state awards. The County shall supply the actual schedule of federal and state awards; however, the auditor shall prepare the report that accompanies the schedule of federal and state awards. The auditor is to provide any required assurances or report on that schedule based on the auditing procedures applied during the audit of the financial statements.

The auditor shall also express an opinion on the reconciliation between the financial report (Report Form A) submitted to the State of Wisconsin and the basic financial statements. The auditor is required to perform additional audit work to satisfy requirements, which may be added to or modified by the Comptroller General of the United States, U.S. Office of Management and Budget, or the State of Wisconsin during the course of this contract.

The auditor shall provide the required audit steps and assurance for compliance with the County’s nursing home Medicaid and Medicare requirements.

Engagement partners, managers, other supervisory staff and specialists specifically mentioned in this response may be changed if those personnel leave the firm, are promoted or are assigned to another office. These personnel may also be changed for other reasons with the express prior written permission of Walworth County. However, in either case, the County reserves the right to approve or reject replacements.

Other audit personnel may be changed at the discretion of the proposer provided that replacements have substantially the same or better qualifications and experience.

A) REPORTING

Following the completion of the audit of the fiscal year financial statements, the auditor shall issue:

1. A report on the fair presentation of the financial statements in conformity with generally accepted accounting principles and Governmental Auditing Standards including limited and reasonable additional procedures on the combining and individual fund financial schedules and statements in the other supplemental information section and statistical section.

2. A report on compliance and on internal control over financial reporting based on an audit of financial statements performed in accordance with Government Auditing Standards.

This report shall be separate from the ACFR.

3. A report on compliance with requirements applicable to each major program and internal control over compliance in accordance with federal Uniform Guidance and the State Single Audit Guidelines. This report shall be separate from the ACFR.

4. A report on the reconciliation between the State of Wisconsin Financial Report Form A and the basic financial statements.

5. Auditor assurances or report to meet Centers for Medicare and Medicaid Servies (CMS) requirements.

6. Auditor assurances required in conjunction with the required federal or state electronic data collection form.

7. Any other reports as may be required by the Comptroller General of the United States, U.S. Office of Management and Budget (OMB), or the State of Wisconsin due to changes in applicable audit requirements during the course of this contract.

In the required reports on internal controls, the auditor shall communicate any reportable conditions found during the audit. A reportable condition shall be defined as a significant deficiency in the design or operation of the internal control structure, which could adversely affect the organization's ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements. In addition, the following conditions shall be considered reportable:

• Conditions contrary to Wisconsin's State Single Audit Guidelines.

• Conditions contrary to federal Uniform Guidance.

• Conditions contrary to ordinances of Walworth County, WI.

Reportable conditions that are also material weaknesses shall be identified as such in the report.

Non-reportable conditions discovered by the auditors shall be reported in a separate letter to management, which shall be referred to in the reports on internal controls.

The reports on compliance shall include all instances of noncompliance.

Irregularities and Illegal Acts Auditors shall be required to make an immediate, written report of all irregularities and illegal acts of which they become aware to the following parties:

• Mark Luberda, County Administrator

• Jessica Conley, Finance Director

• Any grantor requiring such reporting

Reporting to the Finance Director and Comptroller. Auditors shall assure themselves that the Finance Director and Comptroller are informed of each of the following:

• Significant audit adjustments

• Disagreements with management

• Difficulties encountered in performing the audit

Report Preparation Report preparation, editing, and Annual Comprehensive Financial Report (ACFR) printing shall be the responsibility of the Finance Department. All other documents shall be printed and distributed to the County by the auditor. The auditor shall also supply the County with finalized versions of all audit required documents prepared on their letterhead and intended for distribution which meet Americans with Disabilities Act (ADA) compliance requirements.

B) COUNTY ASSISTANCE PROVIDED TO THE AUDITOR

1. Finance Department Assistance The Finance Department staff and responsible management personnel will be available during the audit to assist the firm by providing information, documentation and explanations. The auditor's principal contact with the County will be Todd Paprocki, Comptroller, or a designated representative, who will coordinate the assistance to be provided by the County to the auditor.

An organization chart of the County (Attachment B), and an organization chart of the Finance Department (Attachment C) are attached.

2. Statements and Schedules to be prepared by the Staff of Walworth County The Finance Department staff of Walworth County will have an electronic trial balance (excel/cvs file) available the Friday prior to the agreed upon scheduled audit fieldwork date.

Drafts of the financial statements shall be available by the beginning of final fieldwork. Notes, required supplementary information, schedules, and statistical data will be available by the end of final fieldwork.

3. Work Area, Electronic Data, and Photocopying

Walworth County will provide the auditor with reasonable workspace, chairs, and access to the County’s financial reporting system. The auditor will also be provided with access to a copy machine. The County is willing to allow a substantial portion of the audit to be completed remotely with exceptions for audit requests for information that may not be stored electronically. The last couple of years, there have been one or two grants that required someone to be onsite to complete audit testing.

C) WORKING PAPER RETENTION AND ACCESS TO WORKING PAPERS

All working papers and reports must be retained, at the auditor’s expense, for a minimum of five

(5) years, unless the firm is notified in writing by the County of the need to extend the retention period. The Auditor will be required to make working papers available, upon request by the County, to the following parties or their designees:

• Walworth County Finance Department

• Federal or state agencies

• Entities (or auditors of entities) of which the County is a recipient or sub-recipient of grant funds

In addition, the firm shall respond to the reasonable inquiries of successor auditors and allow successor auditors to review working papers relating to matters of continuing accounting significance.

D) FISCAL YEAR AUDIT SCHEDULE

Each of the following shall be completed by the auditor no later than the dates indicated for each audit year. The timeline for the auditors indicated in this Request for Proposal may be deviated from at the discretion of the Finance Director. However, in no event, shall the final audit reports be delivered later than the dates listed above.

1. Interim Work The auditor shall complete all preliminary work by January 20. December preliminary work is preferable.

2. Detailed Audit Plan The auditor shall provide Walworth County by February 15 both a detailed audit plan and a list of all schedules to be prepared by Walworth County.

3. Fieldwork

The auditor shall not begin fieldwork prior to April 1 and shall complete all fieldwork by April 30. The second week in April is preferable from the County’s perspective.

4. Draft Reports and Recommended Improvements

The Finance Department shall prepare draft financial statements, notes and all required supplementary schedules (and statistical data) no later than the last day of scheduled final fieldwork. The draft version of the financial statements shall be completed for review the week after the audit fieldwork is completed.

The auditor shall review drafts of the Annual Comprehensive Financial Report financial statements and supporting statements and schedules as prepared by the Finance Department staff and have recommendations to management available for review by the Finance Director and Comptroller by May 15.

The Finance Department shall complete any necessary revisions to the financial statements and any responses to the auditor as expeditiously as possible. It is not expected that this process should exceed two (2) weeks. During this period, the auditor should be available for assistance. Once all issues for discussion are resolved, the final signed audit opinion shall be delivered to the Comptroller.

5. Final Audit Reports

The auditor shall provide all final audit opinions and management/internal control reports no later than June 3. The auditor shall provide an opinion on the reconciliation between the financial report (Report Form A) submitted to the State of Wisconsin and the Annual Comprehensive Financial Report by June 15. The auditor must complete and submit the data collection form on behalf of the County by the required deadline.

The Report on Federal and State Awards (Single Audit) may be included with financial statement reports or issued separately. In no event shall the final Report on Federal and State Awards be issued later than July 30.

The report of compliance as required to meet Centers for Medicare and Medicaid Services (CMS) requirements shall be issued no later than July 15.

Consulting Services: From time to time, the County may inquire and ask for recommendations from the successful proposer regarding accounting treatment of a specific nature, or interpretations of generally accepted accounting principles. In the event the request is deemed to be supplemental services above and beyond the scope of completing the audit, the auditor must notify the County prior to work completion so an addendum can be completed as identified below under the Value Added Services. Reasonable high-level assistance with GASB standard changes should be priced into this quote.

6. Presentation to Finance Committee

The auditor shall make a brief presentation of the County’s Financial Report to the Walworth County Finance Committee as requested. The presentation is typically the third Thursday in June at 10 am.

E) ENTRANCE CONFERENCE, PROGRESS REPORTING AND EXIT CONFERENCE

At a minimum, the following conferences should be held by the dates indicated on the schedule:

Conference Type Completed by Entrance conference with Finance Director, Comptroller and Finance Manager

No later than the first Day of Preliminary

Field Work The purpose of this meeting will be to discuss the interim work to be performed. This meeting will also be used to establish overall liaison for the audit and to make arrangements for workspace and other needs of the auditor.

Progress conference with Finance Director, Comptroller and Finance Manager

Typically Last Day of Preliminary Field Work, or within 2 weeks of completion

The purpose of this meeting will be to summarize the results of the preliminary review, discuss the year-end work to be performed, or new GASB Statements to be implemented.

Entrance conference with Finance Director, Comptroller and Finance Manager

No later than the First Day of Final

Fieldwork

The purpose of this meeting will be to commence year-end audit work, discuss questions or expectations as well as new GASB Statements implemented.

Exit conference with Finance Director, Comptroller and Finance Manager

Last Day of Significant Fieldwork or As Mutually Agreed Upon

The purpose of this meeting will be to summarize the results of the field work and review significant findings.

Additional Meetings As needed with Finance Director, Comptroller and Finance Manager

Any special or unusual circumstances that warrant additional communication or clarification involving recommended revisions to the Annual Comprehensive Financial Report (ACFR), audit findings, management letter points, as requested by either the County or Audit Team.

VII. VALUE ADDED SERVICES (VAS)

Proposer shall detail any value-added services your company offers that go beyond the standard service scope outlined in this RFP. Specifically, describe how these additional services can enhance the County’s operational efficiency, improve experience, and provide measurable benefits to the County. The County understands that these services may be an additional cost but would like to be aware of what additional services are offered.

VIII. STANDARD TERMS AND CONDITIONS – WALWORTH COUNTY

The Standard Terms and Conditions of Walworth County are made a part of this Request for Proposal (RFP) by reference. Standard Terms and Conditions are available on the internet, under the Purchasing Division on the Walworth County Home Page or by clicking on the following link:

http://www.co.walworth.wi.us/DocumentCenter/View/479/05-2017-Standard-Terms-and-Conditions-

PDF

Documents are also available, upon request, by contacting the Purchasing Agent listed in this solicitation.

IX. EXAMINATION OF SITE AND PROPOSAL DOCUMENTS

Proposer is required to carefully examine the Request for Proposal, the scope of work, the site of the work, and the contract contained herein. It will be assumed that the Proposer has investigated and is http://www.co.walworth.wi.us/DocumentCenter/View/479/05-2017-Standard-Terms-and-Conditions-PDF http://www.co.walworth.wi.us/DocumentCenter/View/479/05-2017-Standard-Terms-and-Conditions-PDF satisfied as to the requirements of the RFP documents. It is mutually agreed that the submission of a Proposal shall be considered as conclusive evidence that the Proposer has made such examination and is satisfied as to all the conditions and contingencies.

Pleas of ignorance of conditions that exist or that may hereafter exist, or of conditions or difficulties that may be encountered in the execution of the services under this RFP as a result of failure to make the necessary examinations and investigations will NOT be accepted as:

• An excuse for any failure or omission on the part of the Proposer to fulfill, in every detail, all of the requirements of the RFP, or

• As a basis for any claims whatsoever for extra compensation, or

• For an extension of time.

All labor, equipment, parts, items, details of services or features not specifically mentioned which are regularly furnished to complete these types of services will be furnished at Proposal pricing and shall conform in quality, workmanship and service to that usually provided by the practice as specified in this RFP.

X. PRE-PROPOSAL MEETING

A pre-proposal meeting is not scheduled for this project. Interested proposers should inspect this request document. Any questions or request for clarifications shall be submitted as outlined in Section XI. Proposer Questions / Requests for Exceptions or Changes.

XI. PROPOSER QUESTIONS / REQUESTS FOR EXCEPTIONS OR CHANGES

Proposers should request interpretation or correction of any ambiguity, inconsistency, or error in RFP requirements.

Consideration will be given to a Proposer’s request for a change if any of the terms and conditions of this RFP are not in full accord, or if changes, alterations, additions or deductions are necessary for your firm to be compliant with the specifications and submit a response. Any requests for changes, clarifications, etc., must be submitted in writing using the “Messages” feature under this Project in Bonfire at: https://walworthcountywi.bonfirehub.com/opportunities/221412

Questions must be received no later than April 28, 2026, at 3:00 p.m. You will not be able to initiate messages to the Buyer after this time.

Unauthorized Proposer contact regarding this RFP with any County employee may result in disqualification of Proposal. Any oral communication will be considered unofficial and non-binding.

Proposers shall rely only on written addenda issued for this opportunity.

Any changes made as a result of a written request will be issued via addendum and will be posted to the Bonfire Portal. Proposers are responsible for monitoring Bonfire Portal. Each addendum forms an integral part of this RFP and contains important information which may include significant changes to this RFP. Proposers are responsible for obtaining all addenda issued by the County prior to the opening date. The County will make no attempt to contact bidders with updated information.

XII. PROPOSAL CONTENT AND SUBMISSION

Proposers, by submitting a response to this RFP, certify and agree to meet all the requirements as stated herein. A Proposer must state in their response if they are unable or unwilling to meet any https://walworthcountywi.bonfirehub.com/opportunities/221412 requirement. Inability or unwillingness to meet any requirement, in part or in whole, may be cause for disqualification. Any exceptions taken by the Proposer must be clearly identified in the proposal.

Proposals shall be irrevocable until Contract award unless the proposal is withdrawn. Proposers may withdraw a response at any time until the submission deadline.

Proposers shall assume full responsibility for ensuring electronic delivery of proposals before the RFP deadline. Proposers should allow sufficient time to complete the electronic submission by the date and time specified.

Walworth County will only accept electronic submittals in response to this RFP. All proposals must be submitted electronically using the Bonfire Portal by the time and in the manner prescribed. Bonfire will serve as the proposal collection destination.

A. Proposal Content:

In order for an evaluation committee to adequately compare Proposals and evaluate them uniformly and objectively, all Proposals must be submitted according to this section. The proposal should be prepared simply and economically, providing straightforward and concise information as requested. Every attempt should be made to use terminology that is common to the industry. Comparable terminology may be substituted where appropriate, provided clear and concise definitions are included.

The submission format is presented below along with the minimum information that should be contained in each item. Each item below shall be clearly identified and contain all of the information necessary to meet the minimum requirements. The responses should emphasize services and experiences that most closely match those requested by Walworth County. While the Proposer should provide enough information to fully respond to each item. Proposals should be as concise as possible. Any proposal received without the required documents may result in the proposal being rejected.

1. Technical Proposal – No pricing or cost information shall be submitted with any of the following Technical Proposal items. All costs are to be submitted with the Cost Proposal information in item 2 below.

The purpose of the technical proposal is to demonstrate the qualifications, competency and capacity of the firms seeking to undertake an independent audit of Walworth County in conformity with the requirements of this Request for Proposal.

As such, the substance of proposals will carry more weight than their form or manner of presentation. The technical proposal should demonstrate the qualifications of the firm and of the particular staff to be assigned to this engagement. It should also specify an audit approach to meet the requirements of the proposal.

The technical proposal should address all the requirements outlined in the Request for Proposal. The proposal should provide a straightforward, concise description of the proposer's capabilities to satisfy the requirements of the request for proposals.

a. Questionnaire (Bonfire Excel Questionnaire #Q-28GN):

i. Provide completed Questionnaire including a complete response to questions related to the firm and RFP, acknowledgements, conflicts of interest, and confirming qualifications.

b. Letter of Transmittal (Required as one PDF document): Provide a signed letter briefly stating the firms understanding of the service to be provided and a positive commitment to perform the services as defined in the Request for Proposals (Limit of two (2) pages).

c. Firm Qualifications and Experience (Required as one PDF document): Describe the firm’s organization including the following information in relation to providing auditing Services.

i. When was the firm organized and how long has the firm been auditing governmental entities in Wisconsin (minimum of five (5) years)?

ii. What is the legal form of ownership? If a corporation, where is the firm incorporated?

iii. Indicate the firm’s size and structure, with emphasis on the governmental audit staff.

iv. Indicate the location of the office from which this engagement will be served and the range of services provided at that office. Indicate the size of the governmental audit and single audit service team at each location involved in providing services to Walworth County.

v. Describe the firm’s experience and capabilities in providing similar services to those required in proposal.

vi. Describe your firm’s capability to audit computerized systems, including the number, classification and location of personnel skilled in computer sciences who will work on the audit.

vii. If your firm proposes to use the services of another firm(s), identify the name of the firm and the location of office serving Walworth County with the related contact person. If the proposer is sub-contracting any portion of the services requested, the qualifications of each firm should be separately identified and the firm that is to serve as the principal auditor should be noted, if applicable.

viii. Indicate if your firm has ever failed to complete any work awarded to it. If it has, please indicate the date, where and why.

ix. Provide information on the results of any federal or state desk reviews or field reviews of its audits during the past three (3) years.

x. Provide information on the circumstances and status of any disciplinary action taken or pending against the firm during the past three (3) years with state regulatory bodies or professional organizations.

xi. Describe any pending litigation or other factors that could affect your firm’s ability to perform this contract.

d. Partners, Supervisors and Staff Qualifications and Experience (Required as one PDF document): The firm should identify the principal supervisory and management staff, including engagement partners, managers, other supervisors and specialists.

Provide staff resumes for key personnel (partners, managers, other supervisory staff or specialists) who will be assigned to these services. At a minimum. the staff resumes shall include the following information:

i. Name and position title;

ii. Total years of experience in governmental services;

iii. Summary of pertinent experience and qualifications; and

iv. Any other information that would assist the County in determining the qualifications of the individuals and their ability to complete the services required such as relevant continuing professional education.

e. Specific Audit Approach (Required as one PDF document): The proposal should set forth a work plan, including an explanation of the audit methodology to be followed, to perform the services required in Section VI. Project Scope / Specifications of this RFP.

In developing the work plan, reference should be made to such sources of information as the Walworth County budget and related materials, organizational charts, manuals and programs, and financial and other management information systems.

Proposers will be required to provide the following information on their audit approach:

i. Proposed segmentation of the engagement

ii. Level of staff and number of hours to be assigned to each proposed segment of the engagement

iii. Timing concerns of audit workload in order to meet County’s timeframe and deadlines. Please confirm ability to meet the County’s proposed audit timeline and deadlines, or any proposed changes necessary. Changes to the timeline will be considered as part of the evaluation.

iv. Extent of use of financial software in the engagement

(a) Familiarity or concerns in utilizing our Munis financial software to look up account detail, review electronic invoices and cancelled checks attached to accounts.

(b) Familiarity or concerns in reviewing our account mapping codes, or financial statements, which are not necessarily prepared according to your financial statement templates.

(c) Software technology to be used by the audit team to complete various audit tests

v. Type and extent of analytical procedures to be used in the engagement

vi. Approach to be taken to gain and document an understanding of Walworth

County’s internal control structure

vii. Approach to be taken in determining laws and regulations that will be subject to audit test work

viii. Approach to be taken in drawing audit samples for purposes of tests of compliance

ix. Approach in providing training or assistance in the implementation of new accounting policies and procedures needed to comply with Governmental Accounting Standards Board Statement requirements.

x. Explain work site approach. Will the proposer complete substantially all work remotely? Will any work be deemed by the proposer to be more appropriately handled onsite? Please indicate any concerns or efforts made to ensure appropriate communications.

xi. The proposal should identify and describe any anticipated potential audit problems, the firm's approach to resolving these problems, and any special assistance that will be requested from Walworth County.

f. Quality Control Review (Required as one PDF document): Submit a copy of the report on the firm’s most recent external quality control review, with a statement whether that quality control review included a review of specific government engagements.

g. Implementation and Transition of Services (Required as one PDF document):

Provide information describing the transition process from the County’s current provider to your firm, if awarded. Include the following:

i. How long is needed to implement services as specified?

ii. Detail the implementation plan, including schedule of events.

iii. Describe the transition process from the current provider to start the contract.

iv. Describe the transition process to a new provider after the term of this contract once all work is completed.

h. Proof of Proposer’s Financial Stability (Required as one PDF document): A formal letter on the proposer’s letterhead signed by the owner or authorized officer of the company indicating the proposing firm has not filed bankruptcy proceedings. In the event the proposer has or is considering filing bankruptcy of any type; the letter will include a written explanation of such filing, complete with history and current status.

Upon request, proposer must provide within five (5) days, audited or sworn to accuracy financial statements for the proposer’s last two (2) fiscal years. Please state in your proposal response if your company cannot provide this information.

i. Similar Engagements with Other Government Entities (Required as one PDF document): Please provide a list of organizations similar in size or complexity which can be used as government references for audit service work performed similar in nature to this request with preference to similar or larger Wisconsin county governments. Indicate the scope of work, dates, engagement partners, total hours, and the name, email, and telephone number of the principal client contact.

i. For the firm's partner as well as the person identified to be the lead audit contact for the County that will be assigned responsibility for the County’s audit, list the most significant engagements (maximum of 5) performed in the last five years that are similar to the engagement described in this request for proposals. These engagements should be ranked on the basis of total staff hours.

(a) NOTE: The County evaluation committee may choose to contact these references to assist in a decision or to learn more about the specific audit management team members or the firm’s audit approach.

j. Value Added Services (Optional as one PDF document): Provide information describing any value added services (VAS) provided by firm. Detail any VAS your firm offers that go beyond the standard service scope outlined in the RFP.

Specifically, describe how these additional services can enhance the County’s operational efficiency, improve experience, and provide measurable benefits to the County. Do not include any additional costs in this document. Additional costs shall be provided separately as part of the Cost Proposal.

k. Exceptions (Required as one PDF document): Proposer must identify any desired exceptions to the minimum requirements or Contract terms and conditions of the Request for Proposal. If there are no exceptions, provide a document indicating such.

i. Exceptions must be addressed to the specific paragraph where a conflict exists. If exceptions are taken, cite the paragraph involved, the exception taken, and state alternate language acceptable to the proposer.

ii. A response that includes contractual terms and conditions that do not conform to the contractual terms and conditions in the RFP document are subject to rejection as nonresponsive. Walworth County reserves the right to permit the vendor to withdraw nonconforming terms and conditions from its response or negotiate changes to the contractual requirements prior to making a determination of responsiveness.

2. Cost Proposal

a. Proposed Pricing (BT-37HK): Provide annual costs to provide auditing services as specified for the Financial Audit, Single Audit, and Wisconsin Department of Human Services Medicaid GAAP Financial Audit. Prices will be a firm, not-to-exceed cost, and inclusive of all costs. Additional costs for travel, travel time, truck charges and/or trip (mileage) charges will not be allowed for any services performed under this agreement. Refer to Section XXIV. Pricing of this RFP for additional instructions.

i. Download the Excel BidTable(s) available in the project. The BidTable(s) can be completed any time during your submission, however it must be completed all at once to submit and finalize. Proposer may edit the submission before the due date. Please note that BidTables may take a significant amount of time to prepare.

b. Additional Services Pricing (Required as one PDF file): Use Attachment F – Additional Services Pricing to provide hourly rates for staff classifications in the event additional services not specified in the RFP are required during the performance of auditing services. This pricing will be considered supplementary information and will not be used in the cost calculation of the award, as an all-inclusive quote for the additional service would be requested. Please also provide any other pricing information related to the required and/or additional services.

c. Value Added Services-VAS Cost (Optional as any file type): Proposer shall detail the cost of any value added services proposed, if any. Be sure to clearly explain the cost structure associated with each proposed value-added service.

B. Proposal Submission:

1. Upload your Submission at:

https://walworthcountywi.bonfirehub.com/opportunities/221412

2. Provide all documents as listed in Item A. Proposal Content of this section.

3. Some response forms are available for downloading on the Bonfire Portal by using the link provided above. The maximum upload file size is 100 MB.

4. Do not embed any documents within your uploaded files, as they will not be accessible or evaluated.

5. Uploading large documents may take significant time, depending on the size of the file(s) and your Internet connection speed.

6. Respondents will receive an email confirmation receipt with a unique confirmation number once submission is finalized.

7. Microsoft Edge, Google Chrome, or Mozilla Firefox. Javascript and browser cookies must be enabled.

8. The County is not responsible for any delays associated with the electronic submission of proposals through Bonfire Portal.

9. Proposals may not be transmitted orally, in person, by mail, by email, or fax machine.

10. Proposers may withdraw a response at any time until the submission deadline.

https://walworthcountywi.bonfirehub.com/opportunities/221412

11. All submitted Proposals shall be valid for a period of ninety (90) days after the submission deadline. Proposals shall remain firm and may not be withdrawn during this ninety (90) day period.

12. All Proposers, by submission of their response, agree to abide by the rules, regulations, and procedures of the County.

13. Proposals will only be visible to the County after the Proposal Deadline.

Need Help:

Walworth County uses the Bonfire Portal for accepting and evaluating proposals digitally.

Please contact Bonfire at Support@GoBonfire.com for technical questions related to your submission. Respondents can also visit the Bonfire help forum at https://help.eunasolutions.com/hc/en-us.

XIII. ELECTRONIC MODIFICATION OF PROPOSAL

Proposals may be modified electronically using the Bonfire Portal provided such modification is made prior to the closing time for receipt of proposals.

XIV. WITHDRAWAL OF PROPOSAL

Proposals may be withdrawn electronically using the Bonfire Portal provided such withdrawal is made prior to the closing for receipt of proposals.

XV. PROPOSER SUPPLIED DOCUMENTATION / MATERIALS

All material submitted by the Proposer in response to this request, become the property of Walworth County. The County is a unit of local government obligated to comply with Wisconsin’s Public Records Law, Wisconsin Statutes secs. 19.31 through 19.39.