Audit-RFP.pdf

Request for Proposal:

Annual Independent Audit Services

Columbia Gorge Education Service District

Solicitation Number: 2026 - Audit

Issuing Officer: Vanessa Uhalde, Director of Fiscal Services

Due Date & Time: Wednesday, May 27, 2026, at 1:00 PM

Contact Information: 400 E Scenic Dr #207, The Dalles, OR 97058

Phone: (541) 298-5155 | Website: www.cgesd.k12.or.us

Project Description: Columbia Gorge Education Service District (“CGESD” or “the ESD”) is seeking proposals from highly competent and qualified public accounting firms to audit the ESD’s annual financial statements for the three fiscal years ending June 30, 2026, 2027, and 2028, with an option for CGESD to extend the contract for an additional three-year period (fiscal years 2029, 2030, and 2031). Proposals that do not meet the response requirements may not be considered by CGESD.

Section I: General Information

A. Purpose and Intent

CGESD is evaluating its audit needs in terms of services and costs. The goal of this process is to obtain high-quality requisite audit services at a competitive price and in a timely, efficient manner. The ESD will select an auditing firm based on the evaluation criteria defined in Section V.

B. Scope of Audit

The audit must be conducted in accordance with:

● State-prescribed Minimum Standards for Audits of Oregon Municipal Corporations.

https://www.cgesd.k12.or.us/

● Government Auditing Standards (Yellow Book) issued by the Comptroller General of the United States.

● Title 2 U.S. Code of Federal Regulations Part 200 (Uniform Guidance).

● Generally accepted auditing standards in the United States of America.

● The financial statements will be prepared in compliance with Governmental Accounting

Standards Board (GASB) Statements.

C. Period of Contract

The selected audit firm shall be designated as CGESD’s auditor for an initial three-year term commencing with the 2025-2026 fiscal year. The contract shall contain an automatic annual renewal clause for the following three (3) years, providing for a total of six (6) years of service.

Either party may cancel the contract by providing written notice prior to April 30th of the applicable fiscal year.

D. Schedule of Events (2026 Selection Process)

Event Date

Distribution of RFP Tuesday, May 19, 2026

Last Day for Addendum or Protest of Specifications Friday, May 22, 2026, 4:00 PM

Proposals Due (Closing Date) Wednesday, May 27, 2026, 1:00 PM

Review Process / Interviews (if needed) June 1 – June 5, 2026

Intent to Award Issued Wednesday, June 10, 2026

Administrative Recommendation/Board Approval Wednesday, June 17, 2026

Contract Finalization Tuesday, June 30, 2026

E. Submission Procedures

Proposers must submit their proposal electronically via email to Vanessa Uhalde, Director of Fiscal Services, at vuhalde@cgesd.k12.or.us. The email subject line should clearly read "AUDIT SERVICES PROPOSAL - [Proposer Name]". All proposals must be received in a single PDF format prior to the 1:00 PM deadline on May 27, 2026. Hard copy, fax, or late submissions will not be considered.

F. Complaint Processes and Remedies Available

Protests of any terms or conditions of this RFP shall be in writing and delivered to Vanessa Uhalde, Director of Fiscal Services, no later than 4:00 p.m. on May 22, 2026. Protests shall be marked as follows: (i) Solicitation Specification or Contract Provision Protest; and (ii) Solicitation Document Number 2026-Audit.

Protests must include:

1. A detailed statement of the legal and factual grounds for the protest.

2. Information sufficient to enable the ESD to evaluate the protest.

3. A brief written description of the resulting prejudice to the proposer.

4. A written statement of the desired changes to the RFP or Contract Documents.

If the ESD agrees with the protest or request for change, it shall issue an addendum or cancel the solicitation.

G. Protest of Award Decision

All protests of the award decision must be submitted in writing to Vanessa Uhalde, Director of Fiscal Services, no later than 4:30 p.m. on June 5, 2026. The protest must state clearly the bases for the protest and any legal authority in support thereof. At the request of the respondent, a hearing will be conducted before the Superintendent or designee. If the protest is denied, the ESD will proceed to award the contract. Proposers may seek remedies provided under Oregon law if they wish to file legal action.

H. Audit Working Papers

All working papers and reports must be retained, at the auditor’s expense, for a minimum of three (3) years. Working papers must be available for examination by authorized representatives of federal or state audit agencies and the ESD. The firm shall respond to inquiries of successor auditors and allow them to review papers relating to matters of continuing accounting significance.

Section II: ESD Background

A. General Profile

Columbia Gorge Education Service District is legislatively mandated to provide core services to students and schools in the region. Core service areas include Special Needs Programs, Technology Support, School Improvement Services, and Administrative Services.

B. Financial Scope

CGESD manages approximately $20 million in annual spending. The ESD maintains various funds including the General Fund, Special Revenue Funds, Capital Projects Funds, Debt Service Funds, and Proprietary Funds.

C. Accounting System

CGESD’s financial statements use the accrual and modified accrual bases of accounting in accordance with GASB. The ESD is subject to Oregon Local Budget Law (ORS 294.305 to 294.565) and adopts an annual budget prior to July 1 of each year.

Section III: Nature of Services and Requirements

A. Required Deliverables

The audit reports will be addressed to the Board of Directors and must include:

● Transmittal Letter and Management’s Discussion and Analysis (MD&A).

● Basic Financial Statements and Supplementary Information.

● Grant Compliance Schedules and required federal/state reports.

● A Management Letter detailing findings or suggestions for internal control improvements.

A draft must be submitted to ESD management prior to final publication.

The ESD expects to receive an unqualified opinion. If the firm concludes an unqualified opinion cannot be issued, they must promptly notify the Director of Fiscal Services in writing.

B. Insurance Requirements

The Auditor shall maintain the following insurance for the duration of the contract:

● Comprehensive General Liability: $500,000 per occurrence / $1,000,000 aggregate for bodily injury, personal injury, or property damage.

● Professional Liability (Errors & Omissions): $1,000,000 coverage with a maximum

$10,000 deductible.

● Worker’s Compensation: Current policy as required by Oregon law.

C. Client Assistance and Fieldwork

The ESD fiscal office will close and balance all accounts and provide trial balances and supporting documentation. The ESD will prepare introductory data, MD&A, notes to the basic financial statements, and statistical tables. Legal counsel will issue representation letters regarding suits or contingent liabilities. The ESD will provide adequate physical facilities for the engagement.

Fieldwork Protocol: Up to 90% of interim and regular fieldwork is preferred to be completed on-site at CGESD premises.

Section IV: Proposal Format and Content Proposers must include the following in their submission:

A. Proposer Profile

1. Affirmation of CPA licensure for municipal audits in Oregon.

2. Affirmation of independence standards.

3. Peer review history for the past five years, including the most recent peer review letter.

4. Total number of professional staff and range of firm activities.

B. Experience and Staffing

1. List of current ESD or school district clients comparable to or larger than CGESD.

2. Three references from educational or governmental agencies utilizing fund accounting.

3. Resumes for key personnel (partners, managers, seniors) including Oregon municipal audit experience and GASB training.

C. Audit Fees

Proposers must provide an all-inclusive maximum fee for FY 2026, 2027, and 2028. For the FY 2026 proposal, provide the following detailed breakdown:

Name Positio n

Hourly Rate

Est. On-Site Hours

Est. Off-Site Hours

Total Hours

Professional Fees

Totals: $

Cost Scoring: Cost represents 15% of the total evaluation. Proposers will earn a score out of 20 points based on the following formula, which will then be weighted to the 15% value:

Proposer’s Score = 20 – ((PC-LC)/LC) x 20 (PC = Proposer’s Cost; LC = Lowest Cost submitted)

Section V: Evaluation Criteria

● Understanding of Engagement (20%): Demonstration of the work to be performed and ability to provide constructive recommendations.

● Audit Approach (25%): Work plan and schedule. This score heavily weights the proposer's plan to meet the 90% on-site fieldwork mandate and the technical review procedures.

● Experience with ESD/School Engagements (20%): Expertise in the educational sector and quality of references.

● Staffing (20%): Experience, size, and location of the audit team.

● Audit Fee (15%): Competitiveness of the proposed cost calculated via the formula in

Section IV.

Section VI: Signature Form Vendor Information

Legal Name of Firm: ___________________________________________________________

Federal/State Taxpayer ID #: _____________________________________________________

Street Address: _______________________________________________________________

Mailing Address: ______________________________________________________________

City, State, Zip: _______________________________________________________________

Phone: ______________________________________________________________________

Email: _______________________________________________________________________

Execution

By signing this document, the individual acknowledges they are authorized to submit this proposal and contractually bind the respondent for any services awarded by Columbia Gorge Education Service District.

Authorized Signature: __________________________________________________________

(Must be signed in ink or indelible pencil)

Printed Name: ________________________________________________________________

Title: ________________________________________________________________________

Date: _______________________________________________________________________

If Corporation, Attest:

Secretary of Corporation: _______________________________________________________

State of Incorporation: __________________________________________________________

C. Audit Fees

Section V: Evaluation Criteria

Section VI: Signature Form