ITB Audit 2027-2031 .pdf

Joseph K. Lumsden Bahweting Anishnabe P.S.A A Northern Michigan University Charter School

1301 Marquette Avenue

Sault Ste. Marie, Michigan

49783 www.jklschool.org

Dr. Carolyn Dale

Superintendent

Phone 906.635.5055

Fax 906.635.3805

Joseph K. Lumsden Bahweting Anishnabe School sits on the ancestral lands of the Anishinaabeg. Between 1795 and 1864, Michigan tribal lands were reduced from 57,000 to 32 square miles, ceded through treaties with the US government. JKL School acknowledges this history and honors the enduring and borderless presence and sovereignty of the Anishinaabeg, who continue to shape and enrich this land.

INVITATION TO BID AUDITING SERVICES

Joseph K. Lumsden (JKL) Bahweting Anishnabe School

Sault Ste. Marie, MI 49783

April 15, 2026

The JKL Bahweting School invites sealed bids for certified annual audit services for a five year period beginning July 1, 2026 and ending June 30, 2031 to perform audit services for FY 2027, 2028, 2029, 2030 and 2031.

Background

The JKL Bahweting School services students in kindergarten through 8th grade with future plans of expanding to grades 9-12th grade. JKL is a charter school, under the auspices of Northern Michigan

University and Bureau of Indian Education (BIE) grant school. As such, the district reports to four different entities: Michigan Department of Education, Northern Michigan University, Bureau of Indian

Affairs Office of Indian Education and Sault Ste. Marie Tribe of Chippewa Indians Fiduciary Committee.

The District School Board is bound by an agreement with the Sault Ste. Marie Tribe JKL Fiduciary

Committee to operate the BIE grant on behalf of the Sault Tribe. As such, the district must submit monthly revenue and expense reports, draw-down funding requests and annual financial audit reports to the Fiduciary Committee and the Sault Tribe Board of Directors.

The school is situated on Trust Land of the Sault Ste. Marie Tribe of Chippewa Indians and is within one mile of the Tribe’s Reservation. Enrollment for 2025-26 is 610 students. JKL Bahweting School employs 138 employees.

The district maintains a general fund, student activity fund, and school service fund. The fund balance as of June 30, 2025 of each is $4,526,670, $10,625, $57,955 respectively. Annual revenues for FY 2025 are

$14,844,173, $26,490 and $498,218 respectively.

The School maintains four bank accounts all of which are housed at one banking institution and a trust and agency account at a separate banking institution.

The JKL Bahweting School District maintains its accounting records in accordance with the Michigan

Department of Education Manual 1022, “Financial Accounting for Michigan School Districts”. JKL

Bahweting School utilizes Powerschool/EFinance Plus financial software for payroll and accounting.

Description of Requested Services

• The District’s annual audit must be in accordance with the Department of Education guidelines, GAAP and the Michigan School Auditing Manual.

• The auditor will be expected to complete in entirety all required portions of the

District’s Single Audit of grant compliance in accordance with the Single Audit Act.

• The auditor is expected to complete in entirety the Report on Financial Statements with required and additional information.

• The auditor is expected to provide a template for MD&A analysis and provide letter templates regarding legal obligations and bank account verifications.

• The audit report must contain a detailed breakdown of actual revenues and expenditures by fund.

• To expedite the auditing process, the district requires that when possible, preliminary test work be performed in May or June each year.

• The audit must be completed, and the draft report submitted to the District by October of each year.

• The auditor is expected to present the final audit report to the Board of Education by October of each year.

• The District will need 10 copies of the final audit report and the single audit report as well as an electronic pdf version of the complete reports.

• Any problems that may arise during the course of the audit shall be first discussed and/or reviewed with the administration prior to notification to the Board of Education. Should a service conflict arise between the auditing firm and the District during the five-year retention, the firm and the District, upon mutual agreement, may terminate the auditing services.

• The District intends to award a contract for an initial term of five (5) years. The District reserves the right to extend the term of this contract, subject to satisfactory negotiation of terms, annual satisfactory performance evaluations, and the annual availability of a budget appropriation. Any extension shall be made in writing.

Bid Requirements

• Provide short resume of your firm, a copy of your last peer review, and a list of school districts your firm has audited.

• Provide audit fee for each fiscal year 2027, 2028, 2029. 2030, 2031.

• If District requires a single audit, provide single audit fee for each fiscal year 2027, 2028, 2029.

2030, 2031.

• Provide a per diem cost if additional services are requested by the District.

• Bids should be based on audit time. If travel time and/or travel expenses are to be charged, it should be clearly stated and itemized in the bid.

• Appendix Form A: Affidavit of Compliance – Iran Economic Sanctions Act (must be completed and submitted with sealed bid)

• Appendix Form B: Familiar Relationship Disclosure (must be completed and submitted with sealed bid)

The JKL Bahweting School Board of Education reserves the right to reject in part or parcel any proposal, to waive any informality therein, and to award to other than the lowest quotation when it is determined to be in the best interest of the District.

After selection of the auditors, it will be the responsibility of the auditing firm to meet with the District personnel to determine appropriate timelines for completion of the said audit and subsequent reports.

Any deviations to the original quotation must receive approval from the District prior to commencement of any further audit activities.

Those firms or individuals who wish to submit a sealed bid must do so before 2:00 pm on Friday, May

15, 2026 in an envelope clearly marked “Response to Audit Services Bid” to:

Director of Business and Finance

JKL Bahweting School

Sault Ste. Marie, MI 49783

If you have any questions, please contact me at (906) 635-5055 ext. 105. Thank you for your consideration.

Sincerely, Carolyn Dale

Superintendent

APPENDIX: FORM A

AFFIDAVIT OF COMPLIANCE – IRAN ECONOMIC SANCTIONS ACT

The undersigned, the owner or authorized officer of the below named contractor (the “Contractor”), pursuant to the compliance certification requirement provided in the JKL Bahweting School’s (the

“School District”) Invitation to Bid for “Auditing Services”, hereby certifies, represents and warrants that the Contractor (including its officers, directors, and employees) is not an “Iran linked business” within the meaning of the Iran Economics Sanction Act, Michigan Public Act No. 517 of 2012 (the “Act”), and that in the event Contractor is awarded a contract as a result of the aforementioned Invitation to Bid, the

Contractor will not become an “Iran linked business” at any time during the course of performing the

Work or any services under the contract.

The Contractor further acknowledges that any person who is found to have submitted a false certification is responsible for all civil penalty of not more than $250,000.00 or 2 times the amount of the contract or proposed contract for which the false certification was made, whichever is greater, the cost of the School

District’s investigation, and reasonable attorney fees, in addition to the fine. Moreover, any person who submitted a false certification shall be ineligible to bid on a request for proposal for three (3) years from the date that is determined that the person submitted the false certification.

Name of Contractor

Signature: ___________________________

Print: _______________________________

Title: ______________________________

Date: ______________________________

STATE OF _______________)

) ss.

COUNT OF ______________)

Subscribed and sworn to before me this __________ day of ____________, _________.

Notary Public, ____________ County, ________

My commission expires: ____/ ____/ __________

Acting in the County of: ________

APPENDIX: FORM B

FAMILIAR RELATIONSHIP DISCLOSURE

Pursuant to MCL 380.1267, a sworn and notarized statement disclosing any familiar relationships that exists between the owner or any employee of the bidder and any member of the JKL Bahweting School

Board of Education or the JKL Bahweting School Superintendent must be accompanied with the bid.

Bids without this disclosure statement will not be accepted.

The members of the JKL Bahweting School Board of Education are Norma Castro, Fred Carr, Danielle

Schofield, Tiffany Escherich, Nick Kibble

The JKL Bahweting School Superintendent is: Carolyn Dale

The following are the familiar relationships:

There are none.

STATE OF ____________________)

)ss

COUNTY OF __________________)

The undersigned, authorized representative of bidder _____________________________ does hereby acknowledge that bidder has read the foregoing disclosure statement and the statements herein contained are true.

Signature of Bidder Representative

Print Name

Title

Subscribed and sworn to before me this ______ day of __________________, ________.

Notary Public, _____________County of ________

My commission expires: ______________