ESBD_515886_1778796456607_26-4950-01 Financial Audit Services RFP.pdf

RFP Documents for the

FINANCIAL AUDIT SERVICES

Burnet County, Texas

RFP # 26-4950-01

DEADLINE FOR QUESTIONS: MAY 22, 2026, 12:00 PM

DUE DATE/TIME: JUNE 04, 2026, 10:00 AM

TABLE OF CONTENTS

I. INSTRUCTIONS

A. BID INFORMATION

B. EVALUATION CRITERIA AND FACTORS

C. SUBMITTAL

D. LATE PROPOSALS

E. ALTERING PROPOSALS

F. WITHDRAWAL

G. PROPOSALS ACKNOWLEDGED

II. SCOPE OF WORK

A. PURPOSE

B. INFORMATION/QUESTIONS

C. EVALUATION CRITERIA AND FACTORS

D. SUBMITTAL

F. TERM

G. BID RESPONSIBILITY

H. MINIMUM TECHNICAL REQUIREMENTS

I. ADDITIONAL INFORMATION

III. GENERAL CONTRACT TERMS AND CONDITIONS

A. CONTRACT

B. CONFLICT OF INTEREST

C. CONFIDENTIALITY

D. ADDENDA

E. CHANGE ORDERS

F. ASSIGNMENT

G. VENUE

H. SUBMITTAL OF CONFIDENTIAL MATERIAL

I. MINIMUM STANDARDS FOR RESPONSIBLE PROSPECTIVE BIDDERS

J. SUCCESSFUL OFFERER SHALL

K. SALES TAX

L. DESIGN, STANDARDS AND PRACTICES

M. PROPOSALS/OFFERERS MUST COMPLY WITH

N. PATENTS/COPYRIGHTS

O. TERMINATION OF CONTRACT

P. PERFORMANCE OF CONTRACT

Q. INVOICES

R. PAYMENT

S. OWNERSHIP

T. FUNDING

VENDOR REFERENCES

COST ESTIMATE SHEET

BURNET COUNTY, TEXAS

REQUEST FOR PROPOSALS RFP

#26-4950-01

I. INSTRUCTIONS

A. SUBMIT AN ELECTRONIC FILE TO: bids@burnetcountytexas.org or

RETURN THREE (3) COPIES OF ENTIRE PACKET AND YOUR SUBMITTAL BY

U. S. MAIL OR OVERNIGHT/COURIER SERVICES TO:

BURNET COUNTY AUDITOR’S OFFICE

133 E. JACKSON ST.

BURNET, TEXAS 78611

In the event of inclement weather and County Offices are officially closed on an RFP opening day, RFPs will be received until 10:00 a.m. of the next business day, at which time said RFPs will be publicly opened.

The Enclosed REQUEST FOR PROPOSAL is for your convenience in submitting an offer for the enclosed referenced services for Burnet County.

Sealed proposals shall be received no later than Thursday, June 04, 2026, 10:00

AM. MARK ENVLOPE: “FINANCIAL AUDIT SERVICES, RFP #26-4950-01”

Electronic files will be remain unopened until the due date and time.

If offerer does not wish to submit an offer at this time but desires to remain on the list for this service, please submit a "NO OFFER" by the same time and at the same location as stated above.

If response is not received for three consecutive RFP's, offerer shall be removed from list. If, however, you choose to "NO OFFER" this service and wish to remain on list for other services, please state the particular service under which you wish to be classified.

Burnet County is very conscious and extremely appreciative of the time and effort you must expend to submit an offer. We would appreciate your indicating on any "NO OFFER" response the requirements of this RFP which may have influenced your decision to "NO OFFER".

B. IT IS UNDERSTOOD THAT Burnet County, reserves the right to accept or reject any and/or all proposals as it shall deem to be in the best interest of Burnet County. Receipt of any proposal shall under no circumstances obligate Burnet County to accept the lowest proposal. The award of the contract shall be made to the responsible offerer whose proposal is determined to be the lowest and best evaluated offer resulting from negotiation, taking into consideration the relative importance of price and other evaluation factors set forth in the request for proposal.

mailto:bids@burnetcountytexas.org

C. PROPOSALS SHALL include this RFP and all additional documents submitted. Each proposal shall be placed in a separate sealed envelope, manually signed in ink by a person having the authority to bind the firm in a contract and marked clearly on the outside. Facsimile transmittals shall not be accepted.

D. LATE PROPOSALS: Proposals received after submission deadline shall be unopened and will be considered void and unacceptable. Burnet County is not responsible for lateness of mail, carrier, etc.

E. ALTERING PROPOSALS: Any interlineations, alteration, or erasure made before receiving time must be initialed by the signer of the proposal, guaranteeing authenticity.

F. WITHDRAWAL OF PROPOSAL: A proposal may not be withdrawn or cancelled by the offerer for a period of ninety (90) days following the date designated for the receipt of proposal, and offerer so agrees upon submittal of their proposal.

G. PROPOSALS WILL BE received and publicly acknowledged at the location, date, and time stated above. Offerers, their representatives and interested persons may be present. Proposals shall be received and acknowledged only so as to avoid disclosure of the contents to competing offerers and kept secret during the negotiation/evaluation process. However, all proposals shall be open for public inspection after the contract is awarded, except for trade secrets and confidential information contained in the proposal so identified by offerer as such.

II. SCOPE OF WORK

A. PURPOSE

Burnet County's intent of this Request for Proposal and resulting contract is to obtain proposals from and the services of a qualified and certified public accountant with extensive experience in the Auditing Services for government agencies.

B. INFORMATION/QUESTIONS

All inquiries are to be sent to bids@burnetcountytexas.org and responses will be posted as an addendum.

mailto:bids@burnetcountytexas.org

C. EVALUATION CRITERIA AND FACTORS

The award of the contract shall be made to the responsible offerer whose proposal is determined to be the lowest evaluated offer resulting from negotiations, taking into consideration the relative importance of price and other factors set forth in the Request for Proposals in accordance with the Texas Local Government Code, Chapter 262. The evaluation criteria will be grouped into percentage factors as follows:

60% Offerer’s total proposed price

1. Total costs of proposal

2. Cost proposals compliance with minimum specifications.

3. Cost proposals compatibility with owners stated purpose.

20% Offerer's Qualifications/Experience

1. Financial stability

2. Demonstrated prior experience in providing similar services

3. Capability to provide responsive service

4. Offerer’s ability to perform

20% Proposed services meeting Burnet County's needs and requirements

1. Adherence to requirement of RFP

2. Offerer’s responsibility clearly defined

3. Burnet County’s participation and responsibility clearly defined

4. Demonstrated ability to fully meet the needs of Burnet County

Negotiations may be conducted with responsible bidders who submit proposals determined to be reasonably susceptible of being selected for award. All bidders will be accorded fair and equal treatment with respect to any opportunity for negotiation and revision of proposals. Revisions to proposals may be permitted after submission and before award for the purpose of obtaining best and final offers.

D. SUBMITTAL:

For proper comparison and evaluation, Burnet County requests that proposals address, at a minimum, the following format.

1. Transmittal Letter - A brief introductory letter of representation. Briefly state your understanding of the work to be performed and make a positive commitment to perform the work within the time period. State the names of persons authorized to make representations for the firm, their titles, addresses, and telephone numbers.

2. Executive Summary & Experience - A brief summary highlighting the most important points of the proposal. Describe the scope of the required services as well as a brief description of the offerer’s experience.

3. Degree of Compliance - A statement that all services quoted in proposal is in full accord with the specifications or a brief listing of all those specification sections to which the offerer takes exception.

4 Proposal Pricing – (See attached sheet) Summarize the work plan to accomplish the scope defined in these guidelines stated herein and the maximum fee for which the requested work will be done for each fiscal year in the initial term and indicate what methods would be used to calculate costs for future optional terms. Include detail of price including the number of staff and staff hours that will be committed to the audit.

5. References - Offerer shall submit with this proposal a list of at least three (3) references where like services have been performed by their firm as required on the attached Reference Form. Include name of firm, address, telephone number and name of representative.

E. TERM

The initial term of the contract shall be for a three (3) year period from date of award to September 30, 2028 with an option to renew for two (2) additional one-year terms at the discretion of Commissioners Court.

F. BIDDER RESPONSIBILITY

It is the responsibility of each vendor before submitting a proposal:

1. To examine thoroughly the contract documents and other related data identified in the proposal documents.

2. To consider federal, state, and local laws and regulations that may affect costs, progress, performance or furnishing of the work.

3. To study and carefully correlate vendor’s knowledge and observations with the contract documents and such other related data.

4. To promptly notify the County Judge of all conflicts, errors, ambiguities, or discrepancies which vendor has discovered in or between the contract documents and such other related documents.

G. MINIMUM TECHNICAL REQUIREMENTS

1. Nature of Service Required

a. Fiscal year financial audit of Burnet County for the period 10/1/25 to 9/30/26.

b. The audit should be made in accordance with:

(1). Generally accepted auditing standards established by the American Institute of

Certified Public Accountants.

(2). The AICPA Industry Audit Guide, Audits of State and Local Governmental

Units.

(3). NCGA Statement 1, Governmental Accounting and Financial Reporting

Principles.

c. Audit must be completed in time to allow submission of financial statement to GFOA for certificate of excellence review. Preferred start date for audit field work is on or about July 01, 2026. Target date for issuance of financial statement by County is February 28, 2027.

d. Offerer will prepare fund statements and government-wide statements for annual financial statements (CAFR).

2. Peer Review

Offerer should include a report on the results of the firms most recent Peer Review as required by the AICPA and Government Auditing Standards. Report should state whether the Peer Review included a review of government audits.

3. Description of Entity and Records to be Audited

a. The examination shall include the general-purpose financial statements of Burnet County. The auditor's opinion must cover the full scope of the Financial Statement.

b. Records and documents to be audited are located at the County Auditor's Office and other County Offices.

4. Contractual Arrangements

Burnet County reserves the right to accept or reject any (or all) proposals submitted. Burnet County is under no legal requirement to execute a contract and intends the material herein as a general description of the services desired.

H. ADDITIONAL INFORMATION

1. It has been the practice of the County Auditor's office to assist the independent auditors by preparing closing entries, audit schedules, work papers, and preliminary financial statements.

2. The County's 2026 General Fund budget is $42,665,984. The County maintains no enterprise fund.

3. The County is structured so that cash collections are decentralized. There are multiple cash collection points throughout the County. There are no known material weaknesses in the County's system of internal control.

4. Burnet County employees participate in the Texas County and District Retirement System, a deferred compensation plan, and a tax-free benefit plan.

5. Burnet County has received the GFOA Certificate of Excellence in Financial Reporting in Twenty plus prior years and expects to receive the Certificate for its 2025 CAFR. All future County financial statements are expected to be submitted for GFOA review.

6. There are no anticipated problems with the implementation of new pronouncements for the

Governmental Accounting Standards Board (GASB).

7. Prior year audit reports and management letters are on file for review upon request in the

County Auditor's office at 133 E. Jackson St., Burnet Texas, 78611, or they can be viewed at www.burnetcountytexas.org.

8. Burnet County's payroll is managed by the County Treasurer with approximately 425 employees on a bi-weekly basis and includes up to 15 payroll deductions with Multi-Fund Direct Deposits and garnished wages.

9. Financial Statement Preparation: The County requires the external audit firm to perform certain nonaudit services, including drafting the Annual Comprehensive Financial Report (ACFR). This includes, but is not limited to: Government-Wide Financial Statements, Statement of Cash Flows, all required supplementary information (OPEB, Pension and Compensated Absence schedules). The County Auditor’s Office will provide adjusted trial balances and raw data, but expects the firm to handle the technical compilation of the report.

III. GENERAL CONTRACT TERMS AND CONDITIONS

A. CONTRACT

This proposal, submitted documents, and any negotiations, when properly accepted by Burnet County, shall constitute a contract equally binding between the successful offerer and Burnet County.

No different or additional terms will become a part of this contract with the exception of a Change Order.

B. CONFLICT OF INTEREST

No public official shall have any interest in this contract, except as permitted by and subject to the disclosure requirements of Vernon's Texas Codes Annotated, Local Government Code, Title 5, Subtitled C, Chapter 171.

C. CONFIDENTIALITY

All information disclosed by Burnet County to successful offerer for the purpose of the work to be done or information that comes to the attention of the successful offerer during the course of performing such work is to be kept strictly confidential.

D. ADDENDA

Any interpretations, corrections or changes to this RFP will be made by addenda. Sole issuing authority of addenda shall be vested in the Burnet County Judge. Addenda will be mailed to all who are known to have received a copy of this Request for Proposal. Offerers shall acknowledge receipt of all addenda.

E. CHANGE ORDERS

No oral statement of any person shall modify or otherwise change, or affect the terms, conditions or specifications stated in the resulting contract. The Burnet County Judge will make all change orders to the contract in writing.

http://www.burnetcountytexas.org/ http://www.burnetcountytexas.org/

F. ASSIGNMENT

The successful offerer shall not sell, assign, transfer or convey any contract resulting from this RFP, in whole or in part, without the prior written consent of Burnet County Commissioners.

G. VENUE

This agreement will be governed and construed according to the laws of the State of Texas. This agreement is performable in Burnet County, Texas.

H. SUBMITTAL OF CONFIDENTIAL MATERIAL

Any material that is to be considered as confidential in nature must be clearly marked as such by the offerer and will be treated as confidential by Burnet County.

I. MINIMUM STANDARDS FOR RESPONSIBLE PROSPECTIVE OFFERERS:

A prospective offerer must affirmatively demonstrate their responsibility. A prospective offerer must meet the following requirements:

1. Have adequate financial resources, or the ability to obtain such resources as required;

2. Be able to comply with the required or proposed delivery schedule;

3. Have a satisfactory record of performance;

4. Have a satisfactory record of integrity and ethics;

5. Be otherwise qualified and eligible to receive an award.

Burnet County may request representation and other information sufficient to determine offerer's ability to meet these minimum standards listed above.

J. SUCCESSFUL OFFERER SHALL

Successful offerer shall defend, indemnify and save harmless Burnet County and all its officers, agents and employees from all suits, actions, or other claims of any character, name and description brought for or on account of any injuries or damages received or sustained by any person, persons, or property on account of any negligent act or fault of the successful offerer, or of any agent, employee, subcontractor or supplier in the execution of, or performance under, any contract which may result from proposal award. Successful offerer shall pay any judgment with cost, which may be obtained, against Burnet County growing out of such injury or damages.

K. SALES TAX

Burnet County is by statute exempt from the State Sales Tax and Federal Excise Tax; therefore, the proposal price shall not include taxes.

L. DESIGN, STANDARDS AND PRACTICES

Design, strength, quality of materials and workmanship must conform to the highest standards of engineering practices and/or professional services.

M. PROPOSALS/OFFERERS MUST COMPLY WITH:

All federal, state, county and local laws governing or covering this type of service.

N. PATENTS/COPYRIGHTS

The successful offerer agrees to protect Burnet County from claims involving infringements of patents and/or copyrights.

O. TERMINATION OF CONTRACT

This contract shall remain in effect until contract expires, completion and acceptance of services or default. Burnet County reserves the right to terminate the contract immediately in the event the successful offerer fails to:

1. Meet delivery or completion schedules, or

2. Otherwise perform in accordance with the accepted proposal.

Breach of contract or default authorizes the County to award to another offerer, purchase elsewhere and charge the full increase cost to the defaulting offerer.

Either party may terminate this contract with a thirty (30) days' written notice prior to the either party stating cancellation. The successful offerer must state therein the reasons for such cancellation. Prior written notice must be delivered in person or sent by registered or certified mail, return receipt requested, proper postage paid, and properly addressed to the other party at the address on the affidavit for the contractor or to the County Judge, 220 South Pierce, Burnet, Texas.

P. PERFORMANCE OF CONTRACT

Burnet County reserves the right to enforce the performance of this contract in any manner prescribed by law or deemed to be in the best interest of the County in the event of breach or default or resulting contract award.

Q. INVOICES

Invoices shall be mailed directly to:

Burnet County Auditor's Office

133 E. Jackson St.

Burnet, Texas 78611

Or emailed to invoices@burnetcountytexas.org

The invoices shall show:

1. Name and address of successful offerer

2. Detailed breakdown of all charges for the services or products delivered stating any applicable period of time

Invoices shall be based upon actual services rendered and actual hours of performance and/or products delivered.

R. PAYMENT

Payment will be made upon receipt and acceptance by the County of all completed services and/or products ordered and receipt of a valid invoice, in accordance with the Texas Government Code, Chapter 2251. Successful offerer is required to pay subcontractors within ten (10) days.

S. OWNERSHIP

All plans, prints, designs, concepts, etc., shall become the property of Burnet County.

T. FUNDING

Funds for payment have been provided through the Burnet County budget approved by the Commissioners Court for this fiscal year only. State of Texas statutes prohibit the obligation and expenditure of public funds beyond the fiscal year for which a budget has been approved.

Therefore, anticipated orders or other obligations that may arise past the end of the current Burnet County fiscal year shall be subject to budget approval.

VENDOR REFERENCES

Please list three (3) references of current customers who can verify the quality of service your company provides. The County prefers customers of similar size and scope of work to this proposal. THIS

FORM MUST BE RETURNED WITH YOUR PROPOSAL.

Government/Company Name:

Address:

Contact Person and Title

Phone: Fax:

Contract Period: Scope of Work

REFERENCE ONE

REFERENCE TWO

REFERENCE THREE

BURNET COUNTY, TEXAS

REQUEST FOR PROPOSALS NO. 26-4950-01

COST ESTIMATE SHEET

THIS FORM MUST BE RETURNED WITH YOUR PROPOSAL.

OFFEROR:

BURNET COUNTY AUDIT – Financial Statements

Maximum Fee: Fiscal Year ending September 30, 2026

Fiscal Year ending September 30, 2027

Fiscal Year ending September 30, 2028

BURNET COUNTY SINGLE AUDIT

Maximum Fee: Fiscal Year ending September 30, 2026

Fiscal Year ending September 30, 2027

Fiscal Year ending September 30, 2028

The undersigned certifies that the bid prices contained in this proposal have been carefully checked and are submitted as correct and final and if bid is accepted (within 90 days unless otherwise noted by vendor), agrees to furnish any and/or all items upon which prices are offered, at the price(s) and upon the conditions contained in the Specifications.

Signature Name:

Title:

CIQ Page 1 of 2

THIS FORM MUST BE SIGNED AND THE ORIGINAL RETURNED WITH BID RESPONSE

CIQ Page 2 of 2

NON-COLLUSION/ANTI-TRUST AFFIDAVIT

The Company has not given, offered to give, nor intends to give at any time hereafter, any economic opportunity, future employment, gift, loan gratuity, special discount, trip, favor, or service to a public servant in connection with the submitted response. Failure to sign this document or signing it with a false statement shall void the submitted offer or any resulting contracts.

Neither the Company or the firm, corporation, partnership, or institution represented by the Company or anyone acting for such firm, corporation, or institution has violated the antitrust laws of this State, codified in Section 15.01, et seq., Texas Business and Commerce Code, or the Federal antitrust laws, nor communicated directly or indirectly the offer made to any competitor or any other person engaged in such line of business. The Company’s signature herein assigns to the County any and all claims for overcharges associated with his contract for this project, which arise under the Antitrust Laws of the United States, 15 USCA, Section 1, Et. Seq. (1973). By signing this proposal, Company certifies that if a Texas address is shown as its address, Company qualifies as a Texas Resident Bidder as defined in Rule 1 TAC 111.2.

RESPECTFULLY SUBMITTED:

AUTHORIZED SIGNATURE

PRINTED NAME

TITLE

COMPANY NAME

COMPANY’S CORPORATE CHARTER NO.

BURNET COUNTY

HOUSE BILL 89 VERIFICATION

NOTE: FAILURE TO SIGN AND RETURN THIS FORM WITH BID RESPONSE MAY RESULT IN YOUR BID BEING REJECTED

This verification must be completed, signed, and returned by Bidder unless the business is a sole proprietorship or has less than 10 full time employees. Please sign and date below if you are exempt from this requirement.

1. I certify my business is a sole proprietorship or has less than 10 full-time employees.

DATE SIGNATURE OF COMPANY REPRESENTATIVE

If #1 is not applicable to your company, please move to #2 below.

2. I, ___________________________________(Name), the undersigned representative of (Company Name and Address)__________________________________________________ ____________________________________________________________________________ (hereafter referred to as Company) being an adult over the age of eighteen (18) years of age, after being duly sworn by the undersigned notary, do hereby depose and verify under oath that the company named-above, under the provisions of Subtitle F, Title 10, Government Code Chapter 2270:

1. Does not boycott Israel currently; and

2. Will not boycott Israel during the term of the contract the above-named

Company, business or individual with Burnet County, Texas.

Pursuant to Section 2270.001, Texas Government Code:

1. “Boycott Israel” means refusing to deal with, terminating business activities with, or otherwise taking any action that is intended to penalize, inflict economic harm on, or limit commercial relations specifically with Israel, or with a person or entity doing business in Israel or in an Israeli-controlled territory, but does not include an action made for ordinary business purposes; and

2. “Company” means a for-profit sole proprietorship, organization, association, corporation, partnership, joint venture, limited partnership, limited liability partnership, or any limited liability company, including a wholly owned subsidiary, majority-owned subsidiary, parent company or affiliate of those entities or business associations that exist to make a profit.

DATE SIGNATURE OF COMPANY REPRESENTATIVE

On this, the _____ day of ___________________, 20____, personally appeared ________________________________________, the above-named person, who after by me being duly sworn, did swear and confirm that the above is true and correct.

NOTARY SEAL _____________________________

NOTARY SIGNATURE