Redmond School District Audit RFP 02.03.2026.pdf

P: 541-923-5437 F: 541-923-5142

145 SE Salmon Drive, Redmond, OR 97756 www.redmondschools.org

February 3, 2026

To Whom It May Concern:

The Redmond School District (District) is issuing a Request for Proposal (RFP) inviting qualified independent certified public accounting firms to submit proposals to perform the annual audit of the financial statements of the District for the year ending June 30, 2026.

The audit firm selected will be awarded an external audit contract contingent on approval by the District’s Board of Directors. The District shall have the option to renew this contract annually for a total of five (5) years including the initial year.

The District’s ACFR has received the Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association of the United States and Canada (GFOA) for thirty-five consecutive years. The District’s Annual Comprehensive Financial Report for the year ending June 30, 2025 is available on the District’s website: redmondschools.org/fiscal-services/.

Proposal Request

The District is requesting proposals from qualified firms of Certified Public Accountants to perform annual (and interim if needed) financial audits of the general purpose 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 of the United States for the purpose of obtaining reasonable assurance about whether the financial statements are free from material misstatement and to render an opinion as to the fairness of presentation of these statements. The audit shall also be required to satisfy the provisions of the Federal Uniform Guidance as established by 2 CFR Part 200 subpart F, Minimum Standards for Audits of Oregon Municipal Corporations and all other applicable requirements or provisions for “Audits of State and Local Governments”.

Proposals must be received no later than 3 pm on February 20, 2026, for a proposing firm to be considered.

District Contact Information

Requests for an electronic RFP packet should include a name, email address and phone number for a contact person within your firm. Please direct your requests or questions regarding this RFP to:

Barbie Unfried, CPA Accounting Manager, Redmond School District barbie.unfried@redmondschools.org Phone: 541-923-8234 Address: 145 SE Salmon Drive, Redmond, OR 97756

REQUEST FOR PROPOSALS

For

AUDIT SERVICES

REDMOND SCHOOL DISTRICT 2J

145 SE Salmon Drive Redmond, Oregon 97756

Kathy Steinert, Director of Fiscal Services 541.923.8927

Barbie Unfried, CPA, Accounting Manager

541.923.8234

Redmond School District 2J Page 1 Request for Proposals – 2026 Audit Services

TABLE OF CONTENTS

Section Page

I. Introduction and Proposal Overview

II. District Background

III. Audit Report Requirements

IV. Proposal Format

V. Proposal Submission Procedures

VI. Proposal Evaluation Criteria

VII. Insurance Requirements

VIII. Additional Opportunity – Proposal for Independent Charter School

Redmond School District 2J Page 2

SECTION I – INTRODUCTION AND PROPOSAL OVERVIEW

Purpose & Intent

The Redmond School District (District) is issuing a Request for Proposal (RFP) inviting qualified independent certified public accounting firms to submit proposals to perform the annual audit of the financial statements of the District for the year ending June 30, 2026.

The audit firm selected will be awarded an external audit contract contingent on approval by the District’s Board of Directors. The District shall have the option to renew this contract annually for a total of five (5) years including the initial year.

The District’s Annual Comprehensive Financial Report (ACFR) has received the Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association of the United States and Canada (GFOA) for thirty-five consecutive years. The District highly values the consultation of its audit firm during the implementation of new GASB Statements and whenever questions may arise around complex accounting transactions.

The District will award a contract to the firm best deemed to meet the needs and requirements of the District. The District reserves the right to reject any and/or all proposals submitted or any portion thereof which in its opinion is not in the best interest of the District.

Proposal Request

The District is requesting proposals from qualified firms of Certified Public Accountants to perform the annual financial audit of the District 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 of the United States, for the purpose of obtaining reasonable assurance about whether the financial statements are free from material misstatement and to render an opinion as to the fairness of presentation of these statements. The audit shall also be required to satisfy the provisions of the Federal Uniform Guidance as established by 2 CFR Part 200 subpart F, Minimum Standards for Audits of Oregon Municipal Corporations and all other applicable requirements or provisions for “Audits of State and Local Governments”.

Period of Contract

The selected audit firm shall be designated as the District’s auditor for a one-year (1) term commencing with the audit for the year ending June 30, 2026. The District reserves the right to extend the contract beyond the original one (1) year period by up to four (4) annual contract extensions for a total maximum of five (5) years.

Redmond School District 2J Page 3

Request for Proposal Calendar and Other Key Dates

Event Deadline/Date

Issue Request for proposals February 3, 2026

Proposer’s written questions and requests received February 9, 2026

Release of amendment to RFP, if appropriate February 13, 2026

Proposals must be received by February 20, 2026 at 3 PM

Notification of finalists February 27, 2026

Interview of finalists (if needed) March 4/5, 2026

Intent to award March 13, 2026

Board Approval March 18, 2026

Contract Finalization March 25, 2026

Interim Audit Fieldwork (estimated) Week of May 18, 2026

Final Audit Fieldwork (estimated) Week of October 5, 2026

Terms and Conditions

The District reserves the right to reject any irregularities or informalities in any proposal, or to accept or reject any or all proposals. In the event that a contract is not executed within thirty (30) days after the award has been made, the District may give notice to said firm of the Districts’ intent to award the contract to the next best proposal, or to call for new proposals.

Rights Reserved by District

The District expressly reserves the following rights:

1. To negotiate separately with any source whatsoever in any manner necessary to serve the best interests of the District after the award. The District does not intend to award a contract solely on the basis of any one response made to this RFP or in any way to pay for information solicited or obtained. The information obtained will be used in determining what seems to best serve the interests of the District.

2. To decide whether a proposal does or does not substantially comply with the requirements of this

RFP.

3. To reject any or all proposals or any portions thereof which, in the opinion of the District, are not in the best interest of the District.

4. To consider the competency and responsibility of firms in making the award.

5. To re-award the contract to another proposer in the event the firm to whom the contract is awarded shall default in executing said formal contract.

6. At the Director of Fiscal Services’ discretion, to return a single proposal unopened in the event that only one proposal is received.

7. To award the contract based on the District’s best and sole judgment regarding which proposal best meets the District’s expectations and needs, balancing the highest standards of quality, service, and cost.

8. To waive any minor irregularity, informality, or nonconformance with the RFP.

Redmond School District 2J Page 4

Discrepancies and Addenda

If the proposing firm finds discrepancies or omissions in the RFP, Barbie Unfried, Accounting Manager, shall be notified by email at barbie.unfried@redmondschools.org. Any necessary corrections will be made in the form of bulletins or addenda which, if issued, will be sent to all proposers. Any bulletins or addenda so issued are to be considered in the firm’s proposal. Any questions concerning clarification or interpretation of terms or specifications should be directed to the Accounting Manager.

Protest of Specifications

Prospective proposers who wish to protest any aspect of the Request for Proposal or the procedure for evaluating proposals and selecting a contractor must deliver a written protest to the District no later than February 9, 2026. Proposers who wish to protest the results of the evaluation of proposals must submit a written protest to the District not later than five (5) business days after being notified of the recommendation regarding award of a contract. Protests will be reviewed based upon written documents submitted by the protester, and the District’s response will be in writing. The District may award a contract while a protest is pending.

Those complaints deemed to have merit will be given consideration, and where applicable, a change in specifications or a delay in the opening may be granted by the submission of a District-issued Addendum to those of record holding specifications.

Those firms’ complaints that are not deemed to be worthy of changing said specifications or delaying said opening will be notified as to the reason. The Board will be advised of any complaint(s) received and the District’s response and/or action.

Oral Presentations

During the evaluation process, the District reserves the right, where it may serve the District’s best interest, to request additional information or clarifications from proposers, or to allow corrections of errors or omissions. At the discretion of the District, firms submitting proposals may be requested to make oral presentations and participate in an interview with District representatives as part of the evaluation process.

The District will schedule these presentations to take place at the District Office in Redmond or an online video conferencing meeting, as appropriate, on either March 4 or 5, 2026, if necessary.

Indemnity

The awarded firm shall hold harmless, indemnify, and save the District, its officers, employees, and agents from any and all liability claims, losses, or damages arising or alleged to arise from or during the performance of the work described herein by reason of an act or omission of the firm, firm’s agent, or firm’s employee or representative or any of them whether or not such claims, losses, or damages are caused in part by a party indemnified hereunder.

In carrying out any provisions hereof in exercising any authority granted by the contract, there will be no personal liability upon any public official.

Redmond School District 2J Page 5

Legal Fees

Any suit of action instituted in connection with any controversy arising out of this RFP or the subsequent contract relating thereto, shall be in the Superior Court of Deschutes County. The prevailing party shall be entitled to recover, in addition to costs, such sums as the court may judge reasonable as attorney fees, including such attorney fees on appeal to the Court of Appeals and/or Supreme Court.

CPA Firm Qualifications

The firm must submit for consideration their record of governmental audit work and further evidence as may be required by the District regarding experience and ability in similar work as well as a statement assuring that the firm has the means via suitable material and labor expertise and capacity to satisfactorily complete the work specified. Failure to furnish such a record of work experience and evidence of capacity, the inclusion of any false or misleading statements therein, or the omission of any important part thereof, shall be sufficient cause for rejection of the proposal.

Selection of Firm

The general contract conditions include, but are not limited to the scope, audit standards, report requirements, compensation, changes, extra work, and timing completion. Any contract award will be made to the firm which, in the opinion of the District, is the best qualified. Any auditing service or selection of auditing firm is subject to review and approval by the District’s Board of Directors.

Nature of Service Required

All audits must be prepared in accordance with the financial 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 generally accepted auditing standards as promulgated by the American Institute of Certified Public Accountants and, accordingly, include financial and compliance matters contained in the Oregon Revised Statutes, Oregon Administrative Rules, and all applicable state and federal regulations. The audit must also be performed in accordance with the provisions of the following as they pertain to financial and compliance audits:

U.S. General Accounting Office’s (GAO) Government Auditing Standards

Guidelines for Financial and Compliance Audits of Federally Assisted Programs

Audits of State and Local Governments

OMB Uniform Guidance (2 CFR Part 200, Subpart F)

Other Services

GFOA Certificate of Achievement The audit firm is expected to assist the District in obtaining the Certificate of Achievement for Excellence in Financial Reporting awards for their ACFR from the Government Finance Officers Association. This certificate program affirms that the District’s financial report not only complies with generally accepted accounting principles and applicable legal requirements, but it is also easy to read, efficiently organized and conforms to program standards.

Redmond School District 2J Page 6

Other Technical Assistance As a part of the overall audit contract and included in the fee for the District audit, the District expects to receive from the audit firm a variety of technical assistance throughout the fiscal year. This assistance would include, but is not limited to, answers to accounting, reporting, Internal Revenue Service or internal control questions including the comments in the Management Letter.

Additional Services Proposals shall contain provisions for dealing with extraordinary circumstances discovered during the audit that may require an expansion of audit work beyond that which was originally planned.

In addition, the audit firm may be requested to perform special projects for the District during the year.

Because of variations in the demand for additional services from year to year, such work will be contracted for, provided, and billed separately to the District on an hourly or otherwise agreed upon basis. Proposals should be submitted to the District describing the service to be rendered by the audit firm and the fees charged.

SECTION II - DISTRICT BACKGROUND

Redmond School District – General Information

The Redmond School District serves approximately 7,100 students from the unique communities of Redmond, Terrebonne, Tumalo, Eagle Crest, Alfalfa and Crooked River – each area holding a strong appeal for families. RSD currently operates six K-5 elementary schools, two K-5 community schools, two middle schools, one educational center and two comprehensive high schools. Redmond Proficiency Academy, a charter school, is sponsored by the District. The district employs over 900 staff members and has budgeted appropriations of $273.0 million in the 2025-26 budget for all governmental funds.

The District is located geographically in the heart of Central Oregon, approximately 146 miles southeast of the state’s largest city, Portland. The District encompasses over 550 square miles of high desert country. It includes the City of Redmond, which serves as the major population and economic center for the School District and surrounding unincorporated portions of Deschutes County, as well as a small portion of Jefferson County on the north end of the District.

The CPA firm of Sensiba LLP (formerly SGA CPAs) has been the District’s auditors for the past five years (fiscal years 2021-2025) and has issued unqualified opinions on the District’s financial statements.

The District is governed by a five member Board of Directors. The duties of the Board include setting policy;

appointing the Superintendent; and hiring, terminating and approving resignations of all certified and administrative staff members. The Board also constitutes five of the Budget Committee’s ten members. The Board is required by State law to adopt a final budget no later than by the close of the preceding fiscal year.

The annual budget serves as the foundation for the District’s financial planning and control.

Accounting Policies

Revenues and expenditures attributable to the General Fund, Special Revenue Funds, Capital Projects Fund, Debt Service Fund and Internal Service Fund are accounted for using the modified accrual basis of accounting under which revenues are recognized when susceptible to accrual (i.e. when they become both

Redmond School District 2J Page 7 available and measurable). Expenditures are recorded when the related fund liability is incurred. Principle and interest on general long-term debt are recorded as fund liabilities when due.

The basis of accounting is in accordance with generally accepted accounting principles as required by Oregon Revised Statutes 294.305 – 294.520. The District prepares budgets for all funds subject to “Local Budget Law”. The budget for each individual fund is a plan for the financial operations to be conducted during the coming fiscal year and is adopted by the Board of Directors annually prior to July 1. After adoption, the Board may approve supplemental appropriations if an occurrence, condition, or need exists which was not ascertained at the time the budget was adopted. Supplemental budgets are adopted in accordance with statute and District policy.

All financial accounting records and functions are computerized. The District utilizes Tyler Technologies School ERP Pro software.

SECTION III – AUDIT REPORT REQUIREMENTS

The District’s ACFR will be prepared by District staff and addressed to the Board. It will include:

Basic financial statements including footnotes;

Other financial schedules, including “Supplementary Information” consisting of combining and individual fund financial statements;

Oregon Department of Education Form 581-3211-C;

Other schedules as needed; and, Additional items as required by the GFOA’s Certificate of Achievement Program.

District staff shall produce a complete copy of the ACFR in draft form prior to completion of the required audit reports. The audit firm will provide one electronic version of the required audit reports to the District for inclusion in the published ACFR. The District will distribute the ACFR in electronic format.

A summary of findings will be required for presentation to the Director of Fiscal Services’ Finance Committee at the Committee’s December meeting and to the Board at their December meeting. 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.

The annual financial audit must include a separate section addressing Oregon Administrative Rules 162-10- 50 – 162-10-320 of the Minimum Standards for Audits of Oregon Municipal Corporations as prescribed by the Secretary of State. The auditor must disclose any instances of noncompliance with laws and/or regulations (Audit Comments and Disclosures) besides the required statements and schedules.

The District also requires a separate opinion for the Audit of Federal Grant Compliance as required by the Single Audit Act of 1984 and OMB Uniform Guidance. The following requirements are mandatory:

Schedule of Expenditures of Federal Awards;

Internal Accounting Control Opinions in accordance with Government Auditing Standards and OMB Uniform Guidance; and, Administrative Findings and Questioned Costs.

Redmond School District 2J Page 8

Findings of ineligible expenditures must be presented in enough detail for management to be able to understand and act upon the auditor’s recommendations.

The audit firm will provide all required auditor reports. Reports must be delivered at least seven (7) days prior to the date on which they are to be presented to the Board.

A Management Letter is to be issued to the Director of Fiscal Services every year. All findings will be reviewed with the Director of Fiscal Services. If comments are significant, a written report will be issued to the Board and Director of Fiscal Services. The auditor will submit a draft of the Management Letter to the Director of Fiscal Services prior to its final publication.

Report Timeline

The District’s accounting staff will prepare an agreed-upon list of required schedules and will provide all needed information by an agreed-upon date. The final review of the client prepared financial statements and schedules must be submitted to the Director of Fiscal Services at least fourteen (14) days prior to scheduled audit completion, and in no case later than three (3) weeks prior to the date of the Board’s December meeting.

Client Assistance in Audit

District accounting staff and other responsible personnel will be available during the audit to assist the firm by providing information, documentation, and explanations. The District will close and balance all accounts and submit appropriately detailed trial balances (including the full accrual adjusting entries and trial balance), supporting schedules, and supporting documentation to the auditor on a timely basis and by the mutually agreed upon dates. The client will make the best effort to provide prepared schedules in an electronic format via secure portal as provided by the audit firm. The client reserves the right to provide supporting documentation in hard copy as deemed necessary.

Information Technology staff will be available to provide systems documentation and explanations. The District’s attorney(s) will issue an Attorney Representation Letter about the status of suits, threatened litigation, and/or other actual or contingent liabilities.

The District will provide the auditor with reasonable workspace, desks and/or tables, and chairs. The auditor will also be provided access to the internet and the District’s photocopying facilities and fax machines.

Contacts

The auditor should plan to meet by phone, online video conferencing or in-person with designated staff for pre-audit planning and discussion. At the end of interim and final fieldwork, a meeting will occur whereby the audit findings are presented to and discussed with the Accounting Manager and Director of Fiscal Services. Finally, the audit findings will be presented to the Director of Fiscal Services’ Finance Committee and/or the Board in an in-person or online video conferencing presentation(s).

The auditor’s principal contacts during audit fieldwork will be the Accounting Manager, the Director of Fiscal Services, or designee.

Redmond School District 2J Page 9

SECTION IV - PROPOSAL FORMAT

One (1) electronic proposal in PDF format must be received no later than 3 pm on February 20, 2026, for a proposing firm to be considered. The proposal should include the following:

Title Page

The Request for Proposal (RFP) should show the subject; name of proposing firm; name, address, telephone number and email address of a regional contact person; and the date of the proposal.

Table of Contents

The RFP must include a clear identification of the material by section and by page number.

Transmittal Letter

A signed letter of transmittal must include the following: a statement outlining the proposer’s understanding of the work to be done and the commitment to perform the work within the time period; a statement outlining reasons why the firm believes itself to be qualified to perform the engagement; and a statement that the proposal is a firm and irrevocable offer for sixty (60) working days.

Profile of the Proposer

Please answer the following in order:

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

2. Affirm that proposer meets standards of independence as defined by generally accepted auditing standards of the U.S. GAO.

3. Indicate whether your firm is local, regional, national, or international in the scope of its practice.

4. Indicate the address of your home office.

5. Submit a copy of the report on the firm’s most recent external quality control (peer) review, with a statement whether that quality control review included a review of specific government engagements.

6. State the number of partners, managers, supervisors, seniors, and other professional staff employed at the local and/or regional office.

7. Describe the range of activities performed by the local and/or regional office such as auditing, accounting, tax services, management services, and/or report preparation.

Experience with Municipal Engagements

1. Provide the name, title, and State Board of Accountancy Municipal Audit Roster Number for the partner, manager, and in-charge accountant who would be assigned to this financial audit.

2. Identify current governmental audit clients of your firm, particularly school districts, regardless of the office handling the account that are comparable in size or larger than the District; in addition, identify all current governmental audit clients handled by your local and/or regional office. Include

Redmond School District 2J Page 10 the beginning year of audit and the entity’s administrative contact person (name, title, and phone number).

3. Identify the larger audit clients, both not-for-profit organizations and governmental unit, handled by the local and/or regional office (current or in the past 5 years). For governmental audit clients, please indicate how many years your firm has been the auditor and specify the applicable years.

4. Identify previous experience or knowledge in obtaining the Government Finance Officers Association (GFOA) Certificate of Achievement of Excellence in Financial Reporting, both in your local and/or regional and overall firm offices. Specifically identify the individuals who have served in the capacity of a panel review member for GFOA and/or ASBO and the number of years served in this capacity.

5. The firm shall list all governmental audits that have been discontinued or terminated within the preceding five (5) fiscal years and state the reason for the discontinuance or termination. If you are again serving them, please state the fiscal year that you started auditing them again.

Staffing Size, Training and Experience

1. Identify the partners, managers, seniors, specialists, and other key staff persons from (a) the local and (b) any other offices of your firm who would be assigned to the District 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 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, and ASBO. If any partners or staff from other than the local office are to be assigned to the engagement, indicate the percentage of their time that will be devoted to the District’s engagement. If more convenient, resumes may be included in an appendix appropriately cross-referenced here. In addition, identify any independent contractors who may be assigned to this engagement and the basis for their selection.

2. Describe your firm’s staff stability history.

3. Describe your firm’s capability and experience in providing management consulting services to local governmental units. Describe recent engagements of that type handled by local and/or regional office personnel, if any, and identify your local and/or regional consultants who could provide such services. Identify what advice and consulting would be considered a part of this engagement.

4. Estimate the aggregate number of hours of time that your firm’s professional staff would devote to the District’s audit engagement.

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

Proposer’s Approach to the Examination

Describe how your firm would approach the District’s engagement. Outline a work plan and related time schedule for each significant segment of the work. Indicate whether you intend to use any computer-assisted auditing procedures and whether you plan to use specialists, such as information technology specialists. Describe the procedures followed in the technical review of the audit reports prior to their issuance by qualified personnel other than the engagement partner. In addition, please provide any extra information about your firm’s audit approach that you feel would be beneficial.

Redmond School District 2J Page 11

Statement of Services

Include a comprehensive description and scope of services to be performed.

Audit Services Fees

The fee schedule presented below should be based upon information contained in this request for proposal. Please answer the following in order:

1. Indicate your firm’s all-inclusive maximum fee for which the requested work will be done as follows:

a. Total hours by staff classification multiplied by the proposed firm’s current hourly billing rate.

b. Out-of-pocket costs and a fee stated for the fiscal year beginning July 1, 2025.

2. Describe the method you will use in charging for any special requests, reports, or broadening of the scope of the work beyond that described in this RFP.

3. Fees for extended contract years will be negotiated. However, please provide an estimation of the fees for subsequent contract years.

4. Please provide any additional information about your firm’s proposed charges for the engagement.

Additional Data

Since the preceding sections are to contain only data that is specifically requested, any additional information considered essential to the proposal should be included in this section. The proposer’s general information publications are not deemed to be essential and should not be included. You may use this section to address those aspects of your auditing services that distinguish your firm from other firms. If there is no additional information to present, please state, “There is no additional information we wish to present.”

SECTION V – PROPOSAL SUBMISSION PROCEDURES

To receive consideration, proposals must be submitted in accordance with the following instructions and such proposals and award made thereon shall be subject to all terms and conditions thereof.

Proposal quotations and signatures shall be signed:

o In case of an individual, by such individual.

o In case of a partnership, the name of the partnership must appear on such proposal, and it must be signed in the name of the partnership by at least one (1) partner licensed in Oregon to sign municipal audits.

o In the case of a corporation, the president or other managing officer must subscribe the corporation name and there shall be set forth under the signature of such officer the name of the office he/she holds or the capacity in which he/she acts for such corporation.

The District must receive one (1) electronic proposal in PDF format by 3 p.m., February 20, 2026.

Deliver one electronic copy in PDF format to: barbie.unfried@redmondschools.org

The proposer is responsible for assuring their proposal has been received by the District.

PROPOSALS RECEIVED AFTER THE DEADLINE CANNOT BE CONSIDERED.

Redmond School District 2J Page 12

Incurred Costs

The District is not liable for any costs incurred by providers in the preparation and/or presentation of their proposals.

Public Records

This request for proposal and one (1) copy of each original bid or proposal received in response thereto together with copies of all documents pertaining to the award of a proposal will be stored by the District for a period of three (3) years and a copy of a file or record which shall be open to public inspection. If a proposal contains any information that the provider does not want to disclose to the public or used by the District for any purpose other than evaluation of this offer, each sheet of such information must be marked with the following legend:

“This data shall not be disclosed outside the District or be duplicated, used, or disclosed in whole or in part for any purposes other than to evaluate the proposal provided that, if a contract is awarded to the Contractor as a result of or in connection with the submission of such information, the District shall have the right to duplicate, use, or disclose the information to the extent provided in the contract. This restriction does not limit the District’s right to use information contained herein if it is obtained from another source.”

Working Papers

All working papers and reports must be retained, at the auditor’s expense, for a minimum of three (3) years, unless the firm is notified in writing by the District of the need to extend the retention period.

Furthermore, the working papers must be available for examination by authorized representatives of the cognizant Federal audit agency and of the District. Working papers need to be accessible to the District’s Fiscal Services Office on demand. In addition, the firm shall respond to the reasonable inquiries of successor auditors and allow auditors to review working papers relating to matters of continuing accounting significance.

Equal Employment Compliance Requirement

By submitting this bid, the bidder certifies conformance to the applicable Federal Acts, Executive Orders, and Oregon Statutes and Regulations concerning Affirmative Action toward Equal Employment Opportunities.

All information and reports required by the Federal or Oregon State Governments, having responsibility for the enforcement of such laws, shall be supplied to the District upon request for purposes of investigating to ascertain compliance with such acts, regulations, and orders.

Tax Identification Number

Proposals must state the provider’s Federal/State or Oregon Taxpayer Identification Number.

Redmond School District 2J Page 13

SECTION VI – PROPOSAL EVALUATION CRITERIA

Written proposals will be subjectively evaluated on the basis of the following criteria and points weighting, however, with waiving of informality solely at the District’s discretion:

Criteria Points

1. Experience with Municipal and Public Education Engagements

a. Firm’s municipal and public education auditing experience and expertise

b. Local and/or regional office’s municipal and public education experience and expertise, particularly with like-sized school districts

c. Firm’s assistance and experience/expertise in obtaining GFOA program certificates

d. Firm’s history reflecting long-term positive relationship with clients

2. Staffing - Size, Training, and Experience

a. Municipal and public education auditing experience and expertise of audit team proposed for the District audit

b. Stability/longevity of proposed audit team members

c. Firm’s and local office’s ability to provide consulting services to the

District

d. Firm’s dedication to cooperation and compatibility with District’s specific situation

3. Proposer’s Approach to the Examination

a. Description of audit approach, including the manner in which computer assisted auditing procedures will be utilized

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

c. Work plan schedule

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

e. Plan to ensure due dates are met

4. Statement of Services

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

5. Audit Fee

a. Proposed fees

Maximum Points Possible

As part of the review process, the District may require interviews. After a review of all qualified proposals, the District administration and/or Finance Committee will recommend award of contract to the Board of Directors. The Board will make final contract decisions.

Further evaluation of some or all proposals may be requested. Firms may be invited to give oral presentations and respond to questions, completely at the discretion of the District.

Redmond School District 2J Page 14

SECTION VII – INSURANCE REQUIREMENTS

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

2. Automobile Liability of $1,000,000 combined single limit for owned, hired and borrowed and non-owned motor vehicles.

3. Excess or Umbrella Insurance On a “Follow-Form” basis, with limits of $3,000,000 each occurrence and aggregate for the coverages provided in items 1 and 2 above.

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 $3,000,000 per occurrence for the professional legal services performed under the legal services contract with the district. 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.

SECTION VIII – ADDITIONAL OPPORTUNITY – PROPOSAL FOR INDEPENDENT CHARTER SCHOOL

The District sponsors Redmond Proficiency Academy (the “Charter School”), an independent public charter school that is not a component unit of the District. As a convenience to proposers and to reduce duplicative procurement efforts, the District is including within this Request for Proposals an invitation for firms to submit an optional, separate proposal to provide audit services to the Charter School.

The Charter School’s audit requirements differ from those of the District. Audit services for the Charter School include the preparation of government-wide financial statements in accordance with Governmental Accounting Standards Board (GASB) requirements, and the issuance of a separate independent auditor’s report and opinion, prepared in accordance with auditing standards generally accepted in the United States of America and Government Auditing Standards (Yellow Book). Audit services for the District do not require the auditor to prepare government-wide financial statements as part of its audit engagement.

Submission of a proposal for the Charter School is encouraged but not required and will not impact the evaluation or selection of the audit firm for the District. Any proposal submitted for the Charter School must be clearly identified, separately scoped, and separately priced from the District’s audit proposal, and should be sent directly to the Charter School. The Charter School will independently evaluate and score proposals and reserves the sole right to develop a scoring method and select or not select an audit firm, independent of the District’s selection decision.

If audit services are awarded for the Charter School, the Charter School will contract directly with the selected audit firm. The District assumes no responsibility for the Charter School’s procurement process, contractual obligations, or audit engagement. Please direct all questions related to proposals for the Charter School to maggie_townsend@rpacademy.org.