Audit Services 8.26 Final.pdf

JOINT REQUEST FOR PROPOSALS

FOR AUDIT SERVICES

WILLAMETTE EDUCATION SERVICE DISTRICT

CENTRAL SCHOOL DISTRICT

SILVER FALLS SCHOOL DISTRICT

RFP Issued: August 11, 2026

Proposals Due: September 2, 2026 4:00 PM PST

Issuing Agency:

Willamette Education Service District 2611 Pringle RD SE Salem, OR 97302

Single Point of Contact:

Russ Allen Executive Director of Business Services Willamette Education Service District russ.allen@wesd.org 503.385.4611

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SECTION 1 - GENERAL INFORMATION

The districts listed above (hereinafter “the Districts”) are seeking proposals from qualified independent certified public accounting firms to perform the audit of their financial statements in accordance with:

● Auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States

● Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance)

● Oregon Revised Statutes as specified in Oregon Administrative Rules 162-10-000 through 162-10- 320 of Minimum Standards for Audits of Oregon Municipal Corporations

The Districts invite all qualified independent certified public accounting firms to submit a proposal based upon the scope of work outlined in this Request for Proposals (RFP). Firms may submit proposals to provide services for one or more of the Districts included in this joint solicitation.

Proposals must be provided in a sealed envelope or email clearly marked AUDIT SERVICES PROPOSAL and be delivered to the Single Point of Contact listed above by 4:00 PM PST on September 2, 2026.

Services will commence on or after January 1, 2027. The length of service will be for a three (3) year period with an option to extend for an additional two (2) years at the Districts’ discretion.

All proposers must provide the information requested in SECTION 5 – PROPOSAL SUBMISSION REQUIREMENTS. Failure to respond to any or all requested information may result in disqualification by the Districts. The Districts reserve the right to accept or reject any or all the proposals, and waive any informalities and irregularities in said proposals.

Questions, interpretations or clarifications of this RFP must be requested in writing and should be directed to the Single Point of Contact listed above.

SECTION 2 - SCHEDULE OF EVENTS

Advertisement/Distribution of RFP August 11, 2026 Final Questions/Clarifications Due August 21, 2026 Last Addenda Issued (if any) August 25, 2026 Proposals Due September 2, 2026 Interviews (if requested) September 8, 2026 Notice of Intent to Award Issued September 11, 2026

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SECTION 3 - DISTRICT INFORMATION

Willamette Education Service District. Willamette ESD is an education service organization that provides direct regional education support to public schools in Marion, Polk and Yamhill counties. These services include special education, school improvement services, technology services and administrative support services. WESD also provides services through programs in the areas of migrant education, early intervention, and early childhood special education.

WESD has an annual budget of approximately $160 million and utilizies Powerschool financial software.

Willamette ESD is governed by a nine-member Board of Directors. The board is established using a governance model that provides a strong voice and representation to the school Districts in our region. Five members are elected by the school boards in each of the five geographic zones in Marion, Polk, and Yamhill counties. The remaining four members are appointed through an application/appointment process that requires one representative from each of four key areas: Higher Education, Social Service, Business, and At-Large. The Board also includes a school District superintendent serving in a non-voting advisory role. The Board is accountable for all fiscal matters that significantly influence delivery of services, and also constitutes approximately one-half of, and appoints the ten citizen members of, the budget committee. The District adopts an annual appropriated budget and uses the modified accrual basis of accounting for all of its governmental funds. The Board is required by State law to adopt a final budget no later than by the close of the preceding fiscal year. Willamette ESD makes appropriations into six major reporting funds: General Fund, Special Revenue Fund, Debt Service Fund, Capital Projects Fund, Internal Service Fund, and Trust & Agency Fund.

Central School District. Central School District 13J is located in the heart of the Willamette Valley, serving the communities of Monmouth, Independence and other rural areas. The district provides a full range of education services to about 2,900 students in grades K-12. Our mission is to prepare students for the future by understanding and developing their potential to the highest possible academic and ethical standards. District facilities include three elementary schools, one middle school, one high school and administrative and support services buildings, and has an annual budget of approximately $69 Million. Central uses PowerSchool financial software.

Central School District is governed by a seven-member school board, elected by voters residing within district boundaries. The school board is accountable for all fiscal matters that significantly influence delivery of services, and also constitutes one-half of, and appoints the seven citizen members of, the budget committee. The district adopts an annual appropriated budget and uses the modified cash basis of accounting for all of its governmental funds. The Board is required by State law to adopt a final budget no later than by the close of the preceding fiscal year. Central School District makes appropriations into six major reporting funds: General Fund, Special Revenue Fund 250 (Food Service), Special Revenue Funds 200 (all other grants, donations, and student funds), Debt Service Fund 301 (GO Bonds), Debt Service Fund 302 (Bus

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Replacement Fund), and Capital Improvement Fund 402. Typically, the District expends $1,000,000 or more in federal awards during its fiscal year and is subject to the provisions of the Single Audit Act.

Silver Falls School District. Silver Falls School District. Silver Falls School District 4J is located in the heart of the Eastern Willamette Valley, serving the communities of Silverton, and parts of Mt. Angel, Molalla and a small part of Salem. The district provides a full range of education services to about 3,600 students in grades K-12 across 240 square miles. Our mission is to support all learners to grow, act with integrity, and confidently pursue their goals and place in the world. District facilities include nine elementary or K-8 schools, one middle school, one high school, two charter schools and administrative and support services buildings, and has an annual budget of approximately $90 Million. Silver Falls School District uses Tyler Technologies financial software.

Silver Falls School District is governed by a seven-member school board, elected by voters residing within district boundaries. The school board is accountable for all fiscal matters that significantly influence delivery of services, and also constitutes one-half of, and appoints the seven citizen members of, the budget committee. The district adopts an annual appropriated budget and uses the modified accrual basis of accounting for all of its governmental funds. The Board is required by State law to adopt a final budget no later than by the close of the preceding fiscal year. Silver Falls School District makes appropriations into 6 different funds.

1. All Districts are required by State of Oregon law to adopt an annual budget for all funds subject to the requirements of “Local Budget Law” as addressed in Oregon Revised Statutes

294.305 through 294.520, inclusive. The budget for each individual fund is a plan for the financial operations to be conducted during the coming fiscal year and is adopted annually, prior to July 1, by the Districts’ Board of Directors. After adoption, the budget may be revised periodically through procedures specified in State statute and Board Policy.

2. Prior year audit reports can be retrieved at https://secure.sos.state.or.us/muni/public.do.

County: Marion (Willamette, Silver Falls)/Polk (Central) Government Type: School Districts + ESD Government Name: Willamette ESD

Central School District 79J (Polk County School District 13J) Silver Falls School District (Marion County School District 4J)

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SECTION 4 - SCOPE OF WORK

All audits must be prepared in accordance with the financial reporting standards applicable to governmental entities as adopted and issued by the Governmental Accounting Standards Board. In addition, the audit must be performed in accordance with:

● Auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States

● Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance)

● Oregon Revised Statutes as specified in Oregon Administrative Rules 162-10-000 through 162-10- 320 of Minimum Standards for Audits of Oregon Municipal Corporations

Reports to be Issued: The annual audit report will be addressed to the Board and will include the independent auditors’ report, management’s discussion and analysis, basic financial statements, required supplementary information, supplementary information, other information, and reports on legal and other regulatory requirements as required.

Reports of examinations of financial statements must state the scope of the examination and that the audit was performed in accordance with generally accepted auditing standards and must include an opinion regarding whether the financial statements conform to generally accepted accounting principles. A letter to the governing body shall be provided each year.

The Districts expect the audit firm to provide technical advice and assist with the drafting of the financial statements including the government-wide statements, notes to the financial statements and other schedules. The District agrees to assume all management responsibilities relating to the financial statements, schedule of expenditures of federal awards, related notes, and other non-audit services provided.

The Districts will require one electronic copy of the final audit report and at least two (2) bound, printed copies. The audit firm may be requested to make a presentation to a District’s governing body in a timely fashion once the audit report is completed.

Work Paper Retention and Availability: Materials and sets of working papers developed during the engagement(s) will be maintained for a minimum of three (3) years from the date of the audit reports and will be made available for examinations by authorized representatives of the cognizant Federal audit agency, the Oregon Department of Education, Oregon Secretary of State, the U.S. General Accounting Office and the District.

Timing of Audit: The completed audit report(s), including a searchable electronic copy, must be delivered to the District no later than the first Monday in January following the audit year, or other date as established by the Oregon Department of Education, in order to ensure Districts receive their monthly allotment of State School Funds in January. The auditor shall submit a

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Proposals shall contain the proposed timing of the audit(s) including, but not limited to, the fieldwork completion.

Contract Period: Firms may submit proposals to provide services for one or more Districts beginning with the fiscal year ending June 30, 2027. A three-year contract is contemplated with the option of annual renewals for the subsequent two fiscal years, subject to satisfactory negotiation of terms and the concurrence of each District. Each District will independently award a contract to the firm that best meets the needs and requirements of the District.

SECTION 5 – PROPOSAL SUBMISSION REQUIREMENTS

Proposals should be prepared simply and economically, providing a straightforward, concise description of proposer’s capabilities to satisfy the requirements of the RFP. Special production such as bindings, colored displays, and promotional material are not necessary; emphasis should be on completeness and clarity of the content. All pages of the proposal must be numbered consecutively.

Proposals must be provided in a sealed envelope or email clearly marked AUDIT SERVICES PROPOSAL and be delivered (by mail, in person, or electronically) to the Single Point of Contact listed above by 4:00 PM PST on September 2, 2026. Delivery is the sole responsibility of the proposer. The proposer accepts all risks of late delivery of mailed proposals or of misdelivery regardless of fault. All proposals received after the date and time indicated above will be returned unopened.

Submission of a proposal indicates acceptance by the firm of the conditions contained in this RFP, unless clearly and specifically noted in the proposal submitted and confirmed in the contract between the specified District and the firm selected. The Districts reserve the right without prejudice to reject any and all proposals.

Proposal Content and Format: To provide consistency in the review of the proposals, firms are requested to prepare their responses in the standard format specified below.

1. Title Page

Show the Request for Proposals subject, the name of the proposer’s firm, local address, telephone number, name of contact person, and the date.

2. Table of Contents

Include a clear identification of the material by section and by page number.

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3. Letter of Transmittal (Limit to one or two pages)

a. Identify one or more of the Districts in this joint solicitation to provide services for.

b. Briefly describe the work to be done, as well as propose a schedule of events and the corresponding completion date for each event.

c. State the all-inclusive fee for which the work will be done (for each District) for the next three fiscal years, starting with the year ended June 30, 2027.

d. State the names of the persons who will be authorized to make representations for the proposer, their titles, addresses, and telephone numbers.

e. State that the person signing the letter will be authorized to bind the proposer.

4. Profile of the Proposer (Please answer in order)

a. Affirm that proposer is a firm of certified public accountants properly licensed to practice in Oregon.

b. Affirm that proposer meets standards of independence to audit the District.

c. Indicate the address of your firm.

d. Indicate whether your firm has been the subject of a peer review in the past five years.

List any significant issues raised in your most recent review. Include your firm’s most recent peer review letter (the letter can be included in the appendix appropriately cross-referenced here).

e. State number of partners, manager, supervisors, seniors, and other professional staff employed at your firm.

f. Describe the range of activities performed by your firm such as auditing, accounting, tax service, or management services.

g. Describe investigations, if any, of your key managers and partners have been subject to, and or disciplinary actions taken by your firm and/or professional or regulatory bodies.

5. Experience with School District Audits (Please answer in order)

a. Identify current school district audit clients of your firm, regardless of the office personnel handling the account, which are comparable in size to or larger to the Districts

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b. Provide three audit clients as references that utilize fund accounting for education service districts, school districts or other governmental agencies. The Districts may contact these references and may review the current financial statements on the Oregon Secretary of State’s website.

6. Staffing: Size, Training and Experience

a. Identify the partners, managers, seniors, specialists, and other key staff persons from your firm who would be assigned to the audit engagement. Describe their roles and provide a brief description of their professional experience, including their experience in governmental auditing. Indicate the extent to which their governmental auditing experience has been within the state of Oregon. Indicate their participation in professional development programs in the governmental accounting and auditing area.

Indicate those who are CPAs and those who are members of the AICPA, OSCPA, GFOA, ASBO or other professional associations. If more convenient, resumes may be included in an appendix appropriately cross-referenced here.

b. Describe the firm’s capability to audit computerized accounting systems. Identify those key staff persons who would be assigned to the Districts’ audits who have such capability and experience and describe their relevant experience.

c. Describe your firm’s capability and experience in providing management consulting services. Describe recent engagements of that type handled by firm personnel, if any, and identify your firm consultants who could provide such services.

d. Describe your firm’s professional development program and the specialized programs offered within the area of governmental accounting and auditing.

e. Describe your firm’s professional development training and knowledge as to GASB requirements.

7. Firm’s Approach to the Examination

a. Describe how your firm would approach the Districts’ audit engagement. Outline a work plan for the District(s) and related time schedule for each significant segment of the work. Indicate whether you intend to use any computer-assisted auditing procedures.

b. Describe the procedures followed in the technical review of the audit reports prior to their issuance by qualified personnel independent of the audit engagement personnel.

c. Describe how you would propose to use District personnel, if at all, to assist you during

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d. Comment on your firm’s ability to provide constructive suggestions for improving the district’s internal accounting controls and administrative procedures.

e. State where and how the proposal deviates from the general requirements of the RFP.

f. Provide any additional information about your firm’s audit approach that you feel would be beneficial to us.

8. Audit Fees

a. Indicate your firm’s all-inclusive maximum fee for which the work will be done.

i. For each District, provide the maximum fee for the audit of the fiscal year ending

June 30, 2027. The fee should include all out-of-pocket costs.

ii. For each District, provide the audit fee for the subsequent two fiscal years beginning with the year ending June 30, 2028. The fee should include all out-of-pocket costs.

iii. The fee for the services of preparation of the basic financial statements and supplemental information, if available, shall be stated separately.

b. Describe the method you would use in charging for any special request, reports, or broadening of the scope of the work beyond that described in this RFP.

c. Provide any additional information about proposed charges for the engagement.

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SECTION 6 – EVALUATION OF PROPOSALS

Clarifications: During the evaluation process, the Districts reserve the right, where it may serve the Districts’ best interests, to request additional information or clarifications from proposers, or to allow corrections of errors or omissions.

Method of Selection: Proposals submitted will be evaluated by a committee of the Districts, which may consist of school board members, the Superintendent, and business office staff.

Proposals submitted that do not meet minimum requirements will not be rated. Following the verification of minimum requirements being met, the proposals will be evaluated for their technical and fee proposal responses.

Oral Presentations: At the discretion of the Districts, firms submitting proposals may be requested to make oral presentations as part of the evaluation process. Such presentations provide an opportunity for the firm to clarify the proposal to ensure mutual understanding, but will in no way provide an opportunity to change any fee amount originally proposed. The Single Point of Contact will schedule the time and location for these presentations, if necessary.

Evaluation Criteria: All proposals that meet the minimum requirements will be evaluated on the following criteria:

1. Understanding of Engagement - 20%

a. Demonstration of full understanding of the work to be performed.

b. Ability of the firm to provide constructive recommendations to the District(s) as a result of the audit and throughout the year.

2. Proposer’s Approach to the Examination - 10 %

a. Description of audit approach, including manner in which computer assisted auditing procedures, statistical sampling techniques, and specialized governmental auditing programs will be utilized.

b. Estimation of number of hours to be devoted to engagement.

c. Work plan and schedule.

d. Procedures followed in technical review of audit reports prior to issuance.

3. Experience with School District Engagements - 25 %

a. Firm’s school district audit experience and expertise.

b. Education service district/school district references.

4. Staffing: Size, Training, Experience and Location - 15 %

a. Municipal auditing experience and expertise of the audit team proposed.

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b. Firm’s ability to provide consulting services to the District(s).

5. Audit Fee – 30 %

a. Proposed fees for each of the three fiscal years.

Notice of Intent to Award: The evaluation committee will make a recommendation for each District’s consideration. Each District will independently award a contract to the firm that best meets the needs and requirements of the District. A notice of intent to award will be issued electronically by the Single Point of Contact, no later than 4:00 P.M. PST on September 11, 2026.

SECTION 7 - GENERAL TERMS AND CONDITIONS

Compliance with Rules: Proposers responding to this RFP must follow its procedures and requirements. Except as otherwise provided in this RFP, the applicable provisions of Oregon Administrative Rules Chapter 137, Division 47 shall apply to all personal service contracts of the District. Failure to comply with or complete any part of this RFP may result in rejection of a proposal.

Proposal Withdrawal: Any proposal may be withdrawn at any time before the due date and time by providing a written request for the withdrawal to the Single Point of Contact. A duly authorized representative of the agency shall make the request. Withdrawal of a proposal will not preclude the proposer from filing a new proposal.

Disclosure of Interest: No employee or elected official of the Districts may own more than five

(5) percent of a business that is submitting a proposal on any awards with the Districts unless it is fully disclosed in the proposal documents.

Addenda: The Districts may modify the RFP by issuance of a written addendum. Addenda will be posted on Oregon Buys. Proposers will be responsible to check for addenda. Verbal modifications to the RFP specifications shall not be binding upon the Districts.

Cancellation, Delay or Suspension of Solicitation; Rejection of Proposals: The Districts may cancel, delay or suspend this solicitation if it is in the best interest of the Districts. The Districts may reject any or all proposals, in whole or in part.

Proposal Withdrawal: Any proposal may be withdrawn at any time before the due date and time by providing a written request for the withdrawal to the Single Point of Contact. A duly authorized representative of the agency shall make the request. Withdrawal of a proposal will not preclude the proposer from filing a new proposal.

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Compliance with Rules: Proposers responding to this RFP must follow its procedures and requirements. Except as otherwise provided in this RFP, the applicable provisions of Oregon Administrative Rules Chapter 137, Division 47 shall apply to all personal service contracts of the District. Failure to comply with or complete any part of this RFP may result in rejection of a proposal.

Disclosure of Interest: No employee or elected official of the Districts may own more than five

(5) percent of a business that is submitting a proposal on any awards with the Districts unless it is fully disclosed in the proposal documents.

Selection Protest: Proposers who disagree with the Districts’ selection decision may protest that decision. The judgment used in the scoring by individual evaluators is not grounds for appeal. The selection protest must state all the relevant facts that establish that all higher ranked proposers were ineligible for selection because their proposals were nonresponsive or the proposer was not responsible. The selection protest must be submitted in writing within five

(5) business days of the notice of intent to award. A written decision will be sent to the protester.

Incurred Costs: The Districts are not liable for any costs incurred by a proposer in the preparation and/or presentation of a proposal.

Ownership of Documents: Any material submitted by a proposer shall become the property of the Districts. Materials submitted after a contract is signed will be subject to the ownership provision of the executed contract.

Public Record: All proposals and information submitted by proposers are not open for public inspection until after the notice of intent to award a contract is issued. Except for exempt materials, all proposals and information submitted by proposers will be available for viewing after the evaluation process is complete and the notice of intent to award is sent to all participating parties. Proposals that contain information that meets the definition of trade secrets or otherwise can be considered a public record exempt from disclosure under Oregon’s public records law shall be clearly marked by proposers and kept separate in the proposal.

Sample work or documents illustrating previous work experience will be returned to proposers after the evaluation and award process.

Equal Opportunity Policy: The Districts requires all proposers to comply with the Districts’ nondiscrimination policies. The Districts prohibit discrimination and harassment on any basis protected by law, including but not limited to race, color, religion, sex, national or ethnic origin, sexual orientation, mental or physical disability or perceived disability, pregnancy, familial status, economic status, veterans’ status, parental or marital status or age, or because of the perceived or actual race, color, religion, sex, sexual orientation, national or ethnic origin, mental or physical disability or perceived disability, pregnancy, familial status, economic status, veterans’ status, parental or marital status or age of any other persons with whom the individual

Joint Request for Proposals - Audit Services Page 13 associates. A copy of the Districts’ policies are available upon request.

Indemnity: The proposer shall hold harmless, indemnity, and save the Districts, its officers, employees, and agents, from any and all liability claims, losses, or damages arising or alleged to arise during the performance of the work described herein by reason of any act or omission of the proposer or any of its agents, employees or representatives. The indemnity applies to both active and passive acts or other conduct.

Insurance Requirement:

1. Commercial General Liability Insurance of $2,000,000 per occurrence/ $3,000,000 aggregate.

2. Automobile Liability of $2,000,000 combined single limit for owned, hired, and borrowed and non-owned motor vehicles.

3. The required Commercial General Liability and Automobile Liability limits may be satisfied through a combination of primary and umbrella/excess liability coverage, provided the umbrella/excess policy is written on a follow-form basis.

4. Workers' Compensation and Oregon Disability Statutory Workers' Compensation, Employers' Liability and Oregon Disability Benefits Insurance for all employees.

5. Professional Errors and Omissions Insurance of not less than $2,000,000 per occurrence for the professional legal services performed under the legal services contract with the district. Proposers may, at their discretion, submit a second price quote per entity with Professional Errors and Omissions Insurance of not less than $1,000,000 per occurrence for the professional legal services performed under the legal services contract with the district. If a second price quote is provided at the lower amount it will be at the sole discretion of the District to determine which price quote to consider in evaluating the proposal. If written on a “claims-made” basis, the retroactive date must pre-date the inception of the contract or agreement. Coverage shall remain in effect for two years following the completion of work.

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ATTACHMENT A

PROPOSER CERTIFICATION SHEET

The undersigned certifies that they have read, understands and agrees to abide by all terms and conditions of this RFP if awarded.

The proposer certifies that all contents of their proposal (including any documentation, if required under this RFP) and this Proposal Certification Sheet, are truthful and accurate and have been prepared independently from all other proposers, and without collusion, fraud, or other dishonesty.

The undersigned certifies that they have received and duly considered all addenda to the specifications and that all costs associated with all addenda have been included in this proposal.

Acknowledgment of Addendum: None _____ 1. _____ 2. _____ 3. _____

The proposer certifies that it does not discriminate against any employee or applicant for employment on any basis protected by law, including but not limited to race, color, religion, sex, national or ethnic origin, sexual orientation, mental or physical disability or perceived disability, pregnancy, familial status, economic status, veterans’ status, parental or marital status or age, or because of the perceived or actual race, color, religion, sex, sexual orientation, national or ethnic origin, mental or physical disability or perceived disability, pregnancy, familial status, economic status, veterans’ status, parental or marital status or age of any other persons with whom the individual associates.

If awarded a contract, the proposer agrees to perform the scope of work and meet the performance standards set forth in the final negotiated contract and statement of work.

Company Name (DBA): _______________________________________________________________________

Legal Name: _________________________________________________________________________________

Type of Organization (Circle One): Sole Proprietor / Partnership / Corporation / Other

If Corporation, State of Incorporation: _________________________________________________________

If Partnership, attach list of all general and limited partners.

Is the proposer an Oregon resident bidder as provided in ORS 279A.120 (i.e. paid unemployment taxes or income taxes in Oregon during the twelve (12) calendar months immediately preceding

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YES _____ NO _____

Has the proposer, to the best of proposer’s knowledge, complied with Oregon tax laws in the period prior to the submission of this proposal?

YES _____ NO _____

BY: __________________________________________________________________________________________

(Signature)

BY: __________________________________________________________________________________________

(Print/type name)

DATED: ______________________________________________________________________________________

TITLE: _______________________________________________________________________________________

CONTACT PERSON

Name: _______________________________________________________________________________________

Telephone: __________________________________________________________________________________

E-mail: _______________________________________________________________________________________