RFP 2026-066 PROFESSIONAL AUDITING SERVICES Q&A.pdf

Q&A for RFP 2026-066

PROFESSIONAL AUDITING SERVICES

1. Will the County facilitate direct access to the predecessor auditor's working papers under standard successor-auditor procedures (AU-C 210), and is there a target date for that access given the FY26 interim work deadline of August 31, 2026?

Reference: Specifications 2.J — Availability of Prior Audit Reports and Working Papers.

Answer: The County will authorize predecessor–successor communications and access to prior-year workpapers promptly upon award to avoid delaying the audit.

2. Can the County share the predecessor auditor's most recent communication to those charged with governance, including the management letter / SAS 114 communication, any significant deficiencies, material weaknesses, or unresolved prior-year findings, and their current resolution status?

Reference: Specifications 3.F — Working Paper Retention and Access to Working Papers Answer: Please refer to the Presentation to Those Charged with Governance, dated December 16, 2025, located at: https://legistarweb-production.s3.amazonaws.com/uploads/attachment/pdf/3810867/Calvert_County_Au dit_Results_Presentation25_revised_121325.pdf

3. Which federal agency served as the cognizant or oversight agency for the County's FY24 and FY25 Single Audits, and were there any resulting desk review or quality review findings the Consultant should be aware of?

Reference: Specifications 3.E(3) — Special Considerations, Cognizant/Oversight Agency Answer: Please refer to the Federal Audit Clearinghouse at www.fac.gov for results for County Commissioners of Calvert County, Maryland, and the Calvert County Government website: Single Audit | Calvert County, MD - O�icial Website

4. Beyond the FY25 SEFA referenced in the RFP, does the County anticipate material changes in federal award volume or sources for FY26–FY30, such as the wind-down of ARPA/infrastructure funding or new grant awards, that would a�ect major program determination?

Reference: Specifications 2.D — Federal and State Financial Assistance Answer: No. Please refer to Specifications, 2.D, of the RFP.

5. What is the County's typical timeline for receiving actuarial valuation reports from

Bolton for the four pension/OPEB plans relative to fieldwork, and has that timing historically created audit scheduling constraints?

Reference: Specifications 2.E — Pensions and Trust Plans.

Answer: The actuarial reports historically are received in October and have not created scheduling constraints.

6. Are the fiduciary, or pension trust, fund financial statements subject to a separate audit opinion, or are they audited solely as part of the primary government's basic financial statements with no standalone plan-level opinion required?

Reference: Specifications 2.E — Pensions and Trust Plans Answer: The pensions and trust plans are not subject to a separate audit opinion.

Please refer to the amended RFP, Specifications 2.E, for clarification.

7. Given that Sheri�'s O�ice personnel and procurement decisions fall outside County authority, what accounting system(s) does the Sheri�'s O�ice use to record transactions, and how is that data integrated into the County's general ledger for financial statement purposes?

Reference: Specifications 2.A — Background Answer: The Sheri�’s O�ice uses the CCG’s accounting system of record, Workday.

8. Are any system conversions, upgrades, or new module implementations planned for

Workday or Munis during the FY26–FY30 contract term that could a�ect data extraction, testing approach, or IT general controls testing?

Reference: Specifications 2.I — Computer Systems Answer: No.

9. What has been the historical timeliness of the Board of Education's audited financial information being delivered to the County relative to the County's own November draft- ACFR deadline, and has this created scheduling risk in prior years?

Reference: Specifications 2.F — Component Units

Answer: The Board of Education’s audited financial statements are due September

30, annually, which historically has not created scheduling risk for the County’s draft ACFR deadline.

10. What level of audit procedures has historically been applied to the Economic

Development Authority, given that it has no separate audit and is presented within “other supplementary information”?

Reference: Specifications 2.F — Component Units Answer: That is dependent upon the auditor’s plan and procedures per auditing standards. Please refer to the ACFR to gauge materiality for the EDA.

11. For the eight Volunteer Fire and Rescue Squads, what basis of accounting, such as cash, modified cash, or full GAAP, do they maintain, and what level of service is required: full opinion audit, review, or agreed-upon procedures?

Reference: Specifications 3.A — Scope of Work Answer: Historically the eight Volunteer Fire and Rescue Squads have used the cash basis of accounting and underwent agreed-upon procedures. As per the Scope of Work in this RFP (Specifications 3.A.D.), audits are now required.

12. Do the Volunteer Fire and Rescue Squads maintain separate EINs, bank accounts, and bookkeeping systems, and has the predecessor auditor noted recurring findings, going-concern issues, or internal control deficiencies at any of the eight squads?

Reference: Specifications 3.A — Scope of Work Answer: Yes, they maintain separate EINs, bank accounts, and bookkeeping systems.

Please see attached prior year AUP for these entities.

13. What accounting system/records does the Calvert Soil Conservation District maintain, and is prior-year audit history available for this entity, given that it is excluded from the primary government's statements?

Reference: Specifications 1 — General Answer: The Calvert Soil Conservation District uses QuickBooks and Excel to track its funds and accounting records. Prior-year audit workpapers would be made available as per Question 1.

14. Is the Statement of 911 Revenue and Expenditures prepared on a special-purpose regulatory basis under the 911 Trust Fund statute, or is it derived from a special revenue fund already included within the ACFR's fund-level statements?

Reference: Specifications 3.C(5) — Reports Answer: Public Safety is part of the General Fund. The most recent Statement of 911

Revenue and Expenditures is attached.

15. For FY26, are there any planned debt issuances or significant changes in actuarial assumptions that the County anticipates will require heightened audit attention?

Reference: Specifications 3.E(1) — Special Considerations, GFOA Program

Answer: Neither for FY 2026. Please note the County plans to have a bond sale in fall of calendar year 2026, a�ecting FY 2027.

16. Given the anticipated contract award/execution timeline relative to the August 31, 2026 interim work deadline for FY26, is the County open to an adjusted interim work schedule for the first transition year only?

Reference: Specifications 4.A(1) — Time Requirements, Interim Work Answer: Yes.

17. For the schedules County sta� prepares for the Consultant, such as capital asset/depreciation schedules and property tax schedules, what has been the historical quality/completeness of these schedules, and were there significant PBC-related delays in the past two audit cycles?

Reference: Specifications 5.B — Statements and Schedules

Answer: The prior auditor raised no concerns with the County’s schedules or timeliness in the past two audit cycles.

18. Does the 20-page Technical Proposal limit include the Executive Summary, Personnel

Expertise, and Specific Audit Approach sections, items 6.A.2.d–j, or only a subset of those sections?

Reference: Specifications 6 — Proposal Submittals

Answer: Please see revised RFP, Specifications section 6, for additional sections or information excluded from page count. Technical proposals shall be limited in length to twenty-(20) one (1) sided pages except for exclusions provided herein. Resumes shall not count against the overall page limit, and shall be limited to two pages per resume.

Promotional brochures containing general company information are not requested and shall not be included. Required forms and cover letter shall not be considered part of the twenty (20)-page limit. All other technical proposal response required for the RFP shall count against the 20-page limit.

19. Is there a required or preferred electronic file format, such as a single PDF or separate files, for the electronic copies of the Technical and Price Proposals sent to Procurement@calvertcountymd.gov?

Reference: Notice to Consultants

Answer: Technical and Price should be provided as separate electronic files in PDF.

20. How many hours did the incumbent auditor typically spend on each audit component, including the ACFR, Soil Conservation, Single Audit, 911, and Fire & Rescue?

Reference: Specifications §1 — General; §3 — Scope of Service / Price Proposal; Page 18, 23–24; 4 Answer: Prior audits and agreed-upon procedures were fixed price; this information is not available.

21. What is the approximate dollar value of federal expenditures for FY2026, and which programs are expected to be major programs for Single Audit purposes?

Reference: Specifications §2.D — Federal and State Financial Assistance; §3.E — Special Considerations; Pages 20, 25–26

Answer: Please refer to Question #4.

22. Who is the incumbent audit firm, and how long has the incumbent held the contract?

Reference: Specifications §2.J — Availability of Prior Audit Reports and Working Papers;

Answer: The incumbent is SB & Company, LLC, for the past 5+ years.

23. Will Calvert County provide remote or electronic access to Workday and Munis, or is all testing expected to be performed on-site?

Reference: Specifications §2.I — Computer Systems; §4 — Time Requirements / Meetings; Pages 22–23, 26–28 Answer: The County is open to providing read-only, “auditor” access to Workday, the County’s financial system of record. Testing may be done remotely.

24. Do the eight Fire and Rescue Squads use consistent accounting software, or does each squad operate di�erently?

Reference: Specifications §3.A — Scope of Work, Eight Volunteer Fire and Rescue Squads; Pages 23–24

Answer: The eight (8) squads use QuickBooks.

25. What relative weight does price carry compared to technical factors in the final selection, given that price “will not be scored” but is used to “establish best value”?

Reference: Specifications §7.B — Evaluation Criteria, Price; General Terms and Conditions — Award or Rejection of Bids; Pages 39–40; 9

Answer: As noted on page 39,pPrice does not have a fixed numerical weight and will not be assigned a separate score. Proposals will be evaluated to determine the most responsible o�eror in accordance with the Code of Public Local Laws, Title 6, Subtitle 1.

The Price Proposal will be considered as part of the County’s best value determination and may be used as a basis for negotiation. The price proposal will be evaluated based on the total bid price for all fiscal years submitted on the Price Proposal form.

Calvert County reserves the right to reject incomplete or unbalanced price proposals and may request a detailed breakdown of pricing to substantiate bid pricing.

26. For the FY2025 Fire & Rescue audit due October 31, is Calvert County open to adjusting the deadline if contract execution timing makes that date unrealistic?

Reference: Price Proposal, Table 2 — Fire & Rescue FY2025 Audit; Specifications §4 — Time Requirements; Pages 4, 26–27 Answer: Yes.

27. Does the subcontracting prohibition apply to specialist support, such as IT audit or actuarial consultants, or only to delegating core audit work?

Reference: General Terms and Conditions — Subcontracting; Page 12

Answer: The subcontracting prohibition applies to all work performed under the Contract by any separate firm, company, or subcontractor other than the prime Consultant. This includes specialist support, such as IT audit, actuarial, or other consulting services, if those services would be performed through a separate firm or subcontracting arrangement.

The prime Consultant may use qualified personnel and specialists to perform the work, including individuals engaged directly by the prime Consultant as 1099 independent consultants, provided those individuals are not performing through a separate firm or subcontractor, are identified as part of the prime Consultant’s proposed project team, and work under the prime Consultant’s direction and responsibility. The prime Consultant remains fully responsible for all work performed under the Contract.

Any proposed specialists or key personnel must be identified in the Technical Proposal. Changes to contract partners, managers, supervisory sta�, or specialists are subject to the County’s prior written approval as stated in the RFP.

28. Please confirm whether proposals for this solicitation may be submitted electronically by email to Procurement@calvertcountymd.gov only, or whether a sealed hard-copy proposal must also be mailed or hand-delivered to the Calvert County Government Procurement O�ice.

Reference: Notice to Consultants; Sealed Technical / Price Proposal Instructions;

Pages 1–3

Answer: Consultants may submit proposals either electronically to Procurement@calvertcountymd.gov or by mail, courier, or hand delivery to the Calvert County Government Procurement O�ice. Consultants are not required to submit proposals using both methods.

Regardless of the submission method selected, Consultants must submit the Technical Proposal and Price Proposal separately in accordance with the RFP instructions.

29. How many AJEs were prepared and do you have a listing of them.

Answer: Journal entries are performed as a regular, daily activity to record how transactions a�ect the general ledger in Workday. The County can generate a population from Workday for the awardee to select samples. There were no entries recorded for audit adjustments for FY 2025.

30. Can I get a copy of the audit communications / management letter (wanted to see if there were any material weaknesses/Significant deficiencies)

Answer: See Question #2.

31. Can I get a copy of the following deliverables

a. Soil Conservation District Audit

b. 911 Audit

c. Audit of the 8 Volunteer fire and Rescue Squads

Answer: See Questions 13, 14, and 12, respectively.

32. Single Audit Answer: Please refer to Question #3.

33. Does the County prefer (remote, on-site, and/or hybrid) for fieldwork?

Answer: Hybrid. We recognize that most testing can occur o�site but certain activities are best performed in person.

CALVERT ADVANCED LIFE SUPPORT

Independent Public Accountant’s Report On Applying Agreed Upon Procedures

For the Year Ended June 30, 2024

10200 Grand Central Avenue • Suite 250 • Owings Mills • Maryland 21117 • P 410.584.0060 • F 410.584.0061

INDEPENDENT PUBLIC ACCOUNTANT’S REPORT ON APPLYING

AGREED UPON PROCEDURES

To the Calvert County Government

We have performed the procedures enumerated below, on the accounting policies of Calvert Advanced Life Support (the Company) for the year ended June 30, 2024. Management of the Company is responsible for the accounting policies and the objectives listed below.

Management of the Company and the Calvert County Fire, Rescue and EMS Department (the County) have agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of assessing the accounting policies of the Company. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.

The procedures we have performed, and the associated results are as follows:

a) Objective: Determine and report on the level of involvement of board members including reporting and authorization of transactions. See objectives i through v.

i. Objective: Determine if Board members are independent of the Company’s operations and financial recordkeeping.

Procedures: SB & Company, LLC (SBC) inquired of Company management if Board members are independent of the Company’s operations and financial recordkeeping. Management informed us that a Board member is an authorized check signor.

Findings: No exceptions were noted as a result of applying the procedures described above.

ii. Objective: Determine if Board members are required to approve certain transactions, and if so, name those transactions.

Procedure: Inquired of Company management if Board members approve certain transactions and Company management informed us that one of the three authorized check signors is a Board member. SBC randomly selected 25 expenditures from the fiscal year 2024 general ledger to determine whether transactions were signed by two of the three signers that management informed us were authorized signors.

iii. Objective: Determine if Board members are required to sign checks.

Procedure: Inquired of Company management if Board members approve certain transactions and Company management informed us that one of the three authorized check signors is a Board member. SBC randomly selected 25 expenditures from the fiscal year 2024 general ledger to determine whether transactions were signed by two of the three signers that management informed us were authorized signors.

iv. Objective: Determine the level of reporting to the Board and if it is transactional.

Procedure: Inquired of Company management what the level of reporting to the Board is and if it is transactional. Company management informed us that the Treasurer submits a monthly Treasurer’s reports to the Board which includes a detailed ledger of all checks written, bank account balances, and the budget vs actual for the month. Company management provided to us a copy of all Treasurer’s reports submitted during the fiscal year and we determined the Treasurer’s report included the items described by Company management.

v. Objective: Determine if activities/transactions are reported routinely or not routinely reported to the Board.

Procedure: Inquired of Company management what level of reporting is presented to the Board and whether it is at a transactional level. Company management informed us that the Treasurer submits a monthly Treasurer’s reports to the Board which includes the budget vs actual for the month. Management provided to us a copy of all Treasurer’s reports submitted during the fiscal year and we determined the Treasurer’s report included the items described by management.

b) Objective: Inquire and report on the budget process, including who prepares the budget and who in the Company has authority to authorize expenditures, including dollar thresholds, and inspect if the Company enters the information correctly into QuickBooks.

Procedure: Inquired of Company management to understand who prepares the budget and who in the Company has authority to authorize expenditures, including the corresponding dollar thresholds. Company management informed us that the budget is prepared by the Treasurer and President and approved by the Board. The Company informed us that the

Treasurer enters information into QuickBooks at least on a weekly basis. SBC randomly selected 25 expenditures from the fiscal year 2024 general ledger to determine whether transactions were entered into QuickBooks.

Findings: No exceptions were noted as a result of applying the procedures described above.

c) Objective: Inquire and report on the payables process, including who has authorization to disburse funds and whether the process in place requires two signatures.

Procedure: Company management informed us that all checks are signed by two people.

The Treasurer, President, and Board Member are the only three authorized check signers.

SBC randomly selected 25 expenditures from the fiscal year 2024 general ledger to determine whether transactions were properly approved.

d) Objective: Inspect a sample of 25 expenditure transactions and evaluate whether the expenditure is consistent with the Company’s policies and procedures. If the expenditure is questionable, list the expenditure in the report. Include payee, amount and purpose of expenditure.

Procedure: SBC randomly selected 25 expenditures from the fiscal year 2024 general ledger and compared the transaction to the Company’s policies and procedures, as documented in the Calvert County Fire and Rescue Commission’s Budget and Procurement Policy and Procdudre document.

e) Objective: Inspect a current vendor list or list of payees’, related parties such as employees, volunteers, and/or board members or their family members and if they exist as vendors. If there are transactions with related party, determine the appropriateness of the payment and report on it.

Procedure: SBC inspected a vendor list generated from QuickBooks inquired of management of any known related party transactions, and we were not informed of any related parties.

f) Objective: Gain an understanding and document controls surroundings cash on hand bank accounts. See objectives i through v below.

i. Objective: Inquire with Company management regarding internal controls and procedures for cash deposits including timelines of deposits, whether cash is always deposited or held within the Company or on a person, and procedures for cash expenditures. Included procedures for cash received during fundraisers.

Procedure: SBC inquired of the Treasurer regarding internal controls and procedures to document the controls and procedures related to cash deposits and expenditures, as well as the procedures for cash recorded during fundraisers. SBC noted deposits are made in the same week of the receipt. All cash and check copies remained locked and access is limited. Invoices are approved before the checks are signed and checks are signed by two individuals as previously described. Based on our inquiry with management and review of the general ledger, no fundraiser revenue was earned during the fiscal year.

ii. Objective: Agree the County appropriation cash receipts to the adopted budget.

Procedure: SBC obtained the bank statements and the general ledger to agree the County appropriation cash receipts to the budget.

Findings: The County appropriations of $255,725 are not reported in the actual column of the budget-to-actual.

iii. Objective: Compare the bank balance to the cash general ledger account.

Procedure: SBC obtained the bank reconciliations for the 12 months of fiscal year 2024 to agree the bank statement and reconciliation to the trial balance for reach month end for the year ended June 30, 2024 and that the account reconciled.

iv. Objective: Inquire of bank reconciliation procedures and if they are performed accurately and timely.

Procedure: SBC inquired of the bank reconciliation procedures with Company management and inspected twelve months of bank reconciliations for the fiscal year.

v. Objective: Recalculate the budget surplus or deficit as presented in the budget-to-actual as of June 30, 2024.

Procedure: SBC recalculated the 2024 budget-to-actual from QuickBooks and agreed the actual figures (revenue and expenditures) to the trial balance. See attachment A.

We were engaged by the management of the County to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review, the objective of which would be the expression of an opinion or conclusion respectively, on the accounting policies for the year ended June 30, 2024.

Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

We are required to be independent of the Company and the County and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.

Owings Mills, Maryland March 2, 2026

Attachment A – Budget Vs Actual FY24

Actual Budget over Budget Revenue

010 County Budget Funding $ - $ 255,725 $ (255,725)

Total Revenue - 255,725 (255,725)

Gross Profit - 255,725 (255,725)

Expenditures

400 Vehicle Operations & Maintenance - - -

40003 Vehicle Maintenance 241 - 241

Total 400 Vehicle Operations & Maintenance 241 - 241

401 FREMS Operations - - -

40101 New Radios/Pagers - 1,000 (1,000)

40102 Radio Maintenance - 500 (500)

40106 Turnout Gear 5,217 12,000 (6,783)

40108 Training 69,371 77,125 (7,754)

40109 Fire Prev./EMS Aware - 800 (800)

40110 Uniforms 3,275 8,000 (4,725)

Total 401 FREMS Operations 77,863 99,425 (21,562)

40201 EMS Equipment/Supplies 55,718 60,000 (4,282)

40205 Boat 5,996 5,000 996

403 Building & Grounds - - -

40301 Clean & San. Supplies 591 2,500 (1,909)

40302 Linen Supplies 113 500 (387)

40303 General Repairs 12,400 20,000 (7,600)

40303A General Repairs Service Contract - 2,000 (2,000)

Total 40303 General Repairs 12,400 22,000 (9,600)

40304 Furniture/Fixtures 898 2,000 (1,102)

40305 Ground Maintenance 838 2,000 (1,162)

Total 403 Building & Grounds 14,841 29,000 (14,159)

404 Utilities - - -

40402 Propane/Natural Gas - 1,500 (1,500)

40403 Electric Power 20,134 23,000 (2,866)

40405 Telephone 11,294 10,500 794

Total 404 Utilities 31,427 35,000 (3,573)

405 Administrative Expenses - - -

40502 Food (restricted to $2,000) - 2,000 (2,000)

40507 Technology Services 16,100 8,000 8,100

40507A TS Service Contract 9,555 9,000 555

Total 40507 Technology Services 25,655 17,000 8,655

40508 Copy Machine 3,103 3,900 (797)

40509 Office Supplies 189 3,000 (2,811)

40510 Postage 9 400 (391)

40511 Subscriptions & Memberships - 1,000 (1,000)

Total 405 Administrative Expenses 28,957 27,300 1,657

Total Expenditures 215,043 255,725 (40,682)

Net Operating Revenue (215,043) (0) (215,043)

Net Revenue (215,043) (0) (215,043)

Total

CALVERT COUNTY, MARYLAND

911 TRUST FUND

Statement of 911 Revenue and Expenditures

Together with Report of Independent Public Accountants

For the Year Ended June 30, 2025

Together with Report of Independent Public Accountants

JUNE 30, 2025

CONTENTS

REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS 1

STATEMENT OF 911 REVENUE AND EXPENDITURES

Statement of 911 Revenue and Expenditures 3

Notes to the Statement of 911 Revenue and Expenditures 4

10200 Grand Central Avenue • Suite 250 • Owings Mills • Maryland 21117 • P 410.584.0060 • F 410.584.0061

REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS

To the County Commissioners of Calvert County, Maryland Prince Frederick, Maryland

Opinion

We have audited the accompanying Statement of 911 Revenue and Expenditures (the Statement) of the 911 Trust Fund of Calvert County, Maryland (the County 911 Program) for the year ended June 30, 2025, and the related notes to the Statement.

In our opinion, the Statement referred to above presents fairly, in all material respects, the revenue and expenditures of the County 911 Program for the year ended June 30, 2025, in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinion

We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS). Our responsibilities under these standards are further described in the Auditor’s Responsibilities for the Audit of the Statement section of our report. We are required to be independent of Calvert County, Maryland (the County) and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Emphasis of Matter

As discussed in Note 1, the accompanying Statement presents only the transactions of the County 911 Program and is not intended to present fairly the financial position of the County as of June 30, 2025, and the changes in its financial position for the year then ended in accordance with the accounting principles generally accepted in the United States of America.

Responsibilities of Management for the Statement

The County’s management is responsible for the preparation and fair presentation of the Statement in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal controls relevant to the preparation and fair presentation of the Statement that is free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility for the Audit of the Statement

Our objectives are to obtain reasonable assurance about whether the Statement as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the Statement.

In performing an audit in accordance with GAAS, we:

• Exercise professional judgment and maintain professional skepticism throughout the audit.

• Identify and assess the risks of material misstatement of the Statement, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the Statement.

• Obtain an understanding of internal controls relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the County’s internal controls. Accordingly, no such opinion is expressed.

• Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the Statement.

• Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the County’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal controls-related matters that we identified during the audit.

December 22, 2025

The accompanying notes are an integral part of this statement.

Revenue County appropriations 2,907,586$ Prepaid pass through 54,546 Total Receipts 2,962,132

Operating Expenditures Personnel 5,198,189 Telephone 108,378 Repairs and maintenance 62,106 Supplies and materials 3,257 Travel 16,778 Fuel and utilities 2,334 Miscellaneous 21,287 Total Operating Expenditures 5,412,329

Expenditure Summary:

Total operating expenditures 5,412,329 Total revenues 2,962,132 Operating Expenditures Paid from County Funds 2,450,197$

Notes to the Statement of 911 Revenue and Expenditures

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Calvert County, Maryland (the County) was created pursuant to an act of the General Assembly of the State of Maryland. Both executive and legislative functions of the County are vested in the elected five-member Board of Calvert County Commissioners of Calvert County. The accompanying Statement of 911 Revenue and Expenditures represents the cash revenues and disbursements related to the operations of the 911 emergency services of the County.

Basis of Accounting

The Statement of 911 Revenue and Expenditures is excerpted from the Fund financial statements of the general fund of the County, whose funds are accounted for using the modified accrual basis of accounting.

911 System revenues are deposited in the common bank account maintained in the County’s general fund. Separate general ledger revenue and expense accounts in the general fund are used to account for 911 transactions. Deferred amounts related to unexpended funds, if any, that are recorded in the County’s general fund.

The accompanying Statement presents only the transactions of the 911 revenue and expenditures and is not intended to present fairly the financial position of the County as of June 30, 2025.

Use of Estimates

The preparation of financial statements, in conformity with accounting principles generally accepted in the United States of America, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the Statement, and the reported amounts of revenue and expenditures during the reporting period. Actual results could differ from those estimates.

2. REVENUE AND EXPENDITURES

Revenues are funded by the Maryland Emergency Number Systems Board to reimburse the cost of authorized equipment and operating expenditures of the 911 system. The County receives $2.00 per month per bill for the 911 fee and additional charge.

Revenues are restricted in use to pay the costs of maintaining and operating the 911 System.

All expenditures are subject to the limitations stated in the Public Safety Article §1-301 through §1-315 of the Annotated Code of Maryland.

Notes to the Statement of 911 Revenue and Expenditures

2. REVENUE AND EXPENDITURES (continued)

Reported expenditures for eligible operation and maintenance costs include telephone company charges, equipment costs, equipment lease charges, system enhancements, repairs, utilities, personnel costs, appropriate carryover costs from previous years and other miscellaneous expenditures (Maryland Annotated Code, Public Safety Article Section §1- 312(b)).

DUNKIRK VOLUNTEER FIRE DEPARTMENT

10200 Grand Central Avenue • Suite 250 • Owings Mills • Maryland 21117 • P 410.584.0060 • F 410.584.0061

We have performed the procedures enumerated below, on the accounting policies of Dunkirk Volunteer Fire Department (the Company) for the year ended June 30, 2024. Management of the Company is responsible for the accounting policies and the objectives listed below.

Management of the Company and the Calvert County Fire, Rescue and EMS Department (the County) have agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of assessing the accounting policies of the Company. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are reporting and authorization of transactions. See objectives i through v below.

Procedures: SB & Company, LLC (SBC) inquired of Company management if Board members are independent of the Company’s operations and financial recordkeeping. Management informed us that transactions over $500 are approved by the Board, and three Board Members are authorized check signors.

Procedure: Inquired of Company management if Board members approve certain transactions and Company management informed us that transactions over $500 are required to be approved by the Board. Additionally, Company management informed us that three out of six authorized check signers are Board members. SBC randomly selected 25 expenditures from the fiscal year 2024 general ledger to determine whether transactions were signed by two of the six signers that management informed us were authorized signors.

Procedure: Inquired of Company management if Board members approve certain transactions and Company management informed us that transactions over $500 are required to be approved by the Board. Additionally, Company management informed us that three out of six authorized check signers are Board members. SBC randomly selected 25 expenditures from the fiscal year 2024 general ledger to determine whether transactions were signed by two of the six signers that management informed us were authorized signors.

informed us that the Treasurer submits a monthly Treasurer’s reports to the Board which includes a detailed ledger of all checks written, bank account balances, and the budget vs actual for the month. Management provided to us a copy of all Treasurer’s reports submitted during the fiscal year and we determined the Treasurer’s report included the items described by management.

informed us that the Treasurer submits a monthly Treasurer’s reports to the Board which includes a detailed ledger of all checks written, bank account balances, and the budget vs actual for the month. Management provided to us a copy of the Treasurer’s reports submitted during the fiscal year and we determined the Treasurer’s report included the items described by management.

dollar thresholds. Company management informed us that the budget is prepared by the President and approved by the Board. Expenditures under $500 are approved by the President; expenditures over $500 are presented to and approved by the Board in a Board meeting. The Company informed us that the Treasurer enters information into QuickBooks at least on a weekly basis. SBC randomly selected 25 expenditures from the fiscal year 2024 general ledger to determine whether transactions were properly approved and entered into QuickBooks.

The Treasurer, President, Vice President, Chief, Assistant Chief, or Secretary are the only authorized check signers. SBC randomly selected 25 expenditures from the fiscal year 2024 general ledger to determine whether transactions were properly approved.

is questionable, list the expenditure in the report. Include payee, amount and purpose of expenditure.

Procedure: SBC randomly selected 25 expenditures from the fiscal year 2024 general ledger and compared the transaction to the Company’s policies and procedures, as documented in the Calvert County Fire and Rescue Commission’s Budget and Procurement Policy and Procdudre document.

employees, volunteers, and/or board members or their family members and if they exist as related parties.

procedures for cash deposits including timelines of deposits, whether cash is always deposited or held within the Company or on a person, and procedures for cash expenditures. Included procedures for cash received during fundraisers.

Procedure: SBC inquired of the Treasurer regarding internal controls and procedures to document the controls and procedures related to cash deposits and expenditures, as well as the procedures for cash recorded during fundraisers. SBC noted deposits are made in the same week of the receipt. All cash and check copies remained locked and access is limited. Invoices are approved before the checks are signed and checks are signed by two individuals as previously described. Based on our inquiry with management and review of the general ledger, no fundraiser revenue was earned during the fiscal year.

County appropriation cash receipts to the budget.

Findings: SBC noted that the County appropriation of $559,378 is not included in the budget column of the budget-to-actual report.

month end for the year ended June 30, 2024 and that the account reconciled.

Procedure: SBC inquired of the bank reconciliation procedures with management and inspected twelve months of bank reconciliations for the fiscal year.

Procedure: SBC recalculated the 2024 budget-to-actual from QuickBooks and agreed the actual figures (revenue and expenditures) to the trial balance. See attachment A.

Findings: SBC noted that the County appropriation of $559,378 is not included in the budget column of the budget-to-actual report.

by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review, the objective of which would be the expression of an opinion or conclusion respectively, on the accounting policies for the year ended June 30, 2024.

Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

We are required to be independent of the Company and the County and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.

010 County Budget Funding $ 559,378 $ - $ 559,378

015 Interest Income 26 - 26

Billable Expenditure Revenue 492 - 492

Total Revenue 559,896 - 559,896

Gross Profit 559,896 - 559,896

Expenditures

400 Vehicle Operations & Maintenance - - -

40001 Apparatus Fuel 36,337 38,000 (1,663)

40003 Vehicle Maintenance 8,483 89,097 (80,614)

Ambulance 59 15,463 - 15,463

Brush 5 592 - 592

Car 5 6,218 - 6,218

Command 5 1,151 - 1,151

Engine 51 23,883 - 23,883

Engine 52 4,778 - 4,778

Sp. Ops 5 2,876 - 2,876

Squad 5 6,426 - 6,426

Tanker 5 9,816 - 9,816

Truck 5 4,074 - 4,074

Utility 5 1,079 - 1,079

Utility 5A 2,223 - 2,223

Zodiac 5 706 - 706

Total 40003 Vehicle Maintenance 87,767 89,097 (1,330)

Repair & Maintenance 230 - 230

Reserve Tanker 50 (15,613) - (15,613)

Total 400 Vehicle Operations & Maintenance 108,720 127,097 (18,377)

401 FREMS Operations - - -

40101 New Radio/Pager - 1,000 (1,000)

40102 Radio Maint. 4,917 500 4,417

40104 Hose & Appliance 32,838 30,970 1,868

40105 Hose/Equipment 14,942 10,443 4,499

40106 Turn Out Gear 46,119 49,781 (3,662)

40107 Maint/Testing of Fire Fight Equip. 19,192 2,000 17,192

40107A Maint. & FF Equip Service Contract 9,705 20,000 (10,295)

Total 40107 Maint/Testing of Fire Fight Equip. 28,897 22,000 6,897

40108 Training $ 1,783 $ 5,492 $ (3,709)

40109 Fire Prevent/EMS Aware 2,395 1,500 895

40110 Uniforms 798 4,000 (3,202)

40205 Boats 1,638 2,500 (862)

Total 401 FREMS Operations 134,327 128,186 6,141

40201 EMS Equip/Supplies 11,464 13,750 (2,286)

403 Buildings & Grounds - - -

40301 Clean & Sanitary Supplies 10,222 3,000 7,222

40303 General Repairs 40,871 23,175 17,696

40303A General Repairs Service Contract 2,214 2,000 214

Total 40303 General Repairs 43,085 25,175 17,910

40304 Furniture & Fixtures 6,765 3,000 3,765

40305 Grounds Maint. 10,774 5,000 5,774

40306 Trash Collection 450 - 450

Total 403 Buildings & Grounds 71,297 36,175 35,122

404 Utilities - - -

40402 Natural Gas/Propane 8,378 11,500 (3,122)

40403 Electric Power 27,338 28,000 (662)

40405 Telephone 3,654 8,500 (4,846)

Total 404 Utilities 39,370 48,000 (8,630)

405 Administration 35 - 35

40502 Food (restricted $2000) 621 2,000 (1,379)

40507 Technology Services 22,689 8,800 13,889

40508 Copy Machine 1,716 1,400 316

40509 Office Supplies 4,705 2,000 2,705

40510 Postage 210 400 (190)

40511 Sub. & Memberships 864 175 689

Total 405 Administration 30,840 14,775 16,065

Food (restricted $2000)d 2,397 - 2,397

Uncategorized Expense 5,032 - 5,032

Total Expenditures 403,447 367,983 35,464

Net Operating Revenue 156,449 (367,983) 524,432

Net Revenue 156,449 (367,983) 524,432

HUNTINGTOWN VOLUNTEER FIRE DEPARTMENT

10200 Grand Central Avenue • Suite 250 • Owings Mills • Maryland 21117 • P 410.584.0060 • F 410.584.0061

We have performed the procedures enumerated below, on the accounting policies of Huntingtown Volunteer Fire Department (the Company) for the year ended June 30, 2024. Management of the Company is responsible for the accounting policies and the objectives listed below.

Management of the Company and the Calvert County Fire, Rescue and EMS Department (the County) have agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose assessing the accounting policies of the Company. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are

Procedures: SB & Company, LLC (SBC) inquired of Company management if Board members are independent of the Company’s operations and financial recordkeeping. Management informed us that transactions over $500 are approved by the Board, and a Board member is an authorized check signor.

Procedure: Inquired of Company management if Board members approve certain transactions and Company management informed us that transactions over $500 are required to be approved by the Board. Additionally, Company management informed us that one of the four authorized check signers is a Board member. SBC randomly selected 25 expenditures from the fiscal year 2024 general ledger to determine whether transactions were signed by two signers that management informed us were authorized signors.

Procedure: Inquired of Company management if Board members are required to sign checks and Company management informed us that a Board member is one of the four authorized signers (the other three are management). SBC randomly selected 25 expenditures from the fiscal year 2024 general ledger to determine whether transactions were properly approved.

Procedure: Inquired of Company management what level of reporting to the Board is and whether it is transactional. Company management informed us that the Treasurer submits a monthly Treasurer’s report to the Board which includes a detailed ledger of all checks written, bank account balances, and the budget vs actual for the month. Company management provided to us a copy of all Treasurer’s reports submitted during the fiscal year and we determined the Treasurer’s report included the items described by management.

informed us that the Treasurer submits a monthly Treasurer’s report to the Board which includes a detailed ledger of all checks written, bank account balances, and the budget vs actual for the month. Management provided to us a copy of all who in the Company has authority to authorize expenditures, including the corresponding dollar thresholds. Management informed us that the budget is prepared by the President and approved by the Board. Expenditures under $500 are approved by the President;

expenditures over $500 are approved by the Board in a Board meeting. The Company informed us that the Treasurer enters information into QuickBooks at least on a weekly basis. SBC randomly selected 25 expenditures from the fiscal year 2024 general ledger to determine whether transactions were properly approved and entered into QuickBooks.

The Treasurer, President, Vice President and a Board member are the only four authorized check signers. SBC randomly selected 25 expenditures from the fiscal year 2024 general ledger to determine whether transactions were properly approved.

is questionable, list the expenditure in the report. Include payee, amount and purpose of expenditure.

Procedure: SBC randomly selected 25 expenditures from the fiscal year 2024 general ledger and compared the transaction to the Company’s policies and procedures, as documented in the Calvert County Fire and Rescue Commission’s Budget and Procurement Policy and Procdudre document.

Procedure: SBC inspected a vendor list from the accounting system and inquired of related parties.

deposited or held within the Company or on a person, and procedures for cash expenditures. Included procedures for cash received during fundraisers.

Procedure: SBC inquired of the Treasurer regarding internal controls and procedures to document the controls and procedures related to cash deposits and expenditures, as well as the procedures for cash recorded during fundraisers. SBC noted deposits are made in the same week of the receipt. All cash and check copies remained locked and access is limited. Invoices are approved before the checks are signed and checks are signed by two individuals as previously described. Based on our inquiry with management and review of the general ledger, no fundraiser revenue was earned during the fiscal year.

County appropriation cash receipts to the budget.

month end for the year ended June 30, 2024 and that the account reconciled.

and inspected twelve months of bank reconciliations for the fiscal year.

Procedure: SBC recalculated the 2024 budget-to-actual from QuickBooks and agreed the actual figures (revenue and expenditures) to the trial balance. See attachment A.

by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review, the objective of which would be the expression of an opinion or conclusion respectively, on the accounting policies for the year ended June 30, 2024.

Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

We are required to be independent of the Company and the County and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.

Attachment A – Budget Vs Actuals FY24

010 County Budget Funding $ 468,801 $ 468,801 $ -

015 Interest Income 38 - 38

Total Revenue 468,839 468,801 38

Gross Profit 468,839 468,801 38

Expenditures

400 Vehicle Operations & Maintenance - - -

40001 Apparatus Fuel 41,704 30,000 11,704

40003 Vehicle Maintenance 18,134 52,700 (34,566)

Ambulance 68 947 - 947

Ambulance 69 15,004 - 15,004

Boat-6 3,970 - 3,970

Brush 6 3,102 - 3,102

Car 6 3,892 - 3,892

CMD6A 4,125 - 4,125

Command 6 903 - 903

Command 6A 237 - 237

Engine 61 7,296 - 7,296

Engine 62 5,262 - 5,262

Special Unit 6 1,760 - 1,760

Squad 6 9,896 - 9,896

Tanker 6 19,927 - 19,927

Utility 6 1,136 - 1,136

Total 40003 Vehicle Maintenance 95,592 52,700 42,892

Total 400 Vehicle Operations & Maintenance 137,296 82,700 54,596

401 FREMS Operations - - -

40101 New Radio/Pagers - 1,000 (1,000)

40102 Radio Maint. - 500 (500)

40104 Hose & Appliance 6,180 7,925 (1,745)

1/1/2" Hose 2,160 - 2,160

2 1/2" Hose 3,587 - 3,587

2" Hose 2,883 - 2,883

3" Hose 5,093 - 5,093

Total 40104 Hose & Appliance 19,904 7,925 11,979

40105 Tools/Equipment $ 9,821 $ 27,900 $ (18,079)

40106 Turn Out Gear 11,010 107,408 (96,398)

PPE - Helmets 13,261 - 13,261

PPE - Turnout Boots 595 - 595

PPE - Turnout Coat…