RFP 697 Annual Legislative Audit and Accounting Services Issued By: JC Kestel, Procurement Manager, Legislative Affairs Agency Issue Date: May 12, 2026 Page 1 of 22

REQUEST FOR PROPOSALS PACKAGE

RETURN THIS PROPOSAL TO THE ISSUING OFFICE:

LEGISLATIVE AFFAIRS AGENCY

Procurement and Supply Section

Issuing Office Mailing Address: State Capitol, 120 4th Street, Room 3, Juneau, AK 99801-1182

Issuing Office Hand Delivery Address: Terry Miller Legislative Office Building, 129 6th Street, Room 222, Juneau, Alaska

RFP NO. 697

ANNUAL LEGISLATIVE AUDIT AND ACCOUNTING SERVICES

SEALED PROPOSALS MUST BE RECEIVED AT THE ABOVE ADDRESS OR MUST

BE EMAILED TO LAA.PROCUREMENT@AKLEG.GOV BY 12:00 P.M. ON TUESDAY,

JUNE 30, 2026. FAXED PROPOSALS ARE NOT ALLOWED.

Offerors Are Not Required to Return this RFP with the Proposal

Under AS 36.30.020, the Alaska Legislative Council adopted procurement procedures that were based on competitive principles consistent with AS 36.30 and adapted to the special needs of the Legislative Branch. Therefore, the Legislative Branch follows its own procurement procedures and is not subject to the procurement procedures of the Executive Branch. However, if the contract falls into an exemption from the legislature's procurement procedures under under sec. 020 of the procedures, the procedures will not apply except as provided in this RFP. Copies of the Alaska Legislative Procurement Procedures are available upon request or at:

https://aws.state.ak.us/OnlinePublicNotices/Notices/Attachment.aspx?id=161929

IMPORTANT NOTICE: YOU MUST REGISTER WITH THE PROCUREMENT MANAGER LISTED IN THIS DOCUMENT TO RECEIVE SUBSEQUENT AMENDMENTS, WHETHER YOU RECEIVED THIS REQUEST FOR PROPOSALS (RFP) FROM THE STATE OF ALASKA’S “ONLINE PUBLIC NOTICE” WEBSITE, VIA THE MAIL, OR FROM ANOTHER SOURCE. FAILURE TO CONTACT THE PROCUREMENT MANAGER MAY RESULT IN THE REJECTION OF YOUR PROPOSAL. OFFERORS SHALL THOROUGHLY REVIEW ALL THE REQUIREMENTS OF THE RFP WHEN SUBMITTING THEIR PROPOSALS. A PROPOSAL CHECKLIST HAS BEEN INCLUDED FOR OFFERORS TO USE, THE CHECKLIST IS INTENDED AS A REMINDER OF CERTAIN IMPORTANT ITEMS AND IS

NOT INTENDED TO BE A COMPLETE LIST OF WHAT MUST BE INCLUDED IN THE PROPOSAL.

JC Kestel, Procurement Manager

PH: 907-465-3763

TDD: 907-465-4980

Email: LAA.Procurement@AKLeg.gov https://aws.state.ak.us/OnlinePublicNotices/Notices/Attachment.aspx?id=161929

Issue Date: May 12, 2026 Page 2 of 22

Table of Contents

SECTION ONE - NOTICES TO OFFERORS

1.01 RIGHT OF REJECTION

1.02 PHOTOCOPIES

1.03 ALASKA BUSINESS LICENSE AND LEGAL ENTITY

1.04 U.S. FUNDS

1.05 TAXES

1.06 CONTACTS / RFP QUESTIONS / CONTACT PERSON

1.07 REVIEW OF RFP

1.08 NOTICE OF INTENT TO AWARD

1.09 PROTEST

1.10 PROPOSAL SUBMISSION, DELIVERY, AND ACCEPTANCE

1.11 DISCUSSIONS WITH OFFERORS

1.12 AMERICANS WITH DISABILITIES ACT

1.13 PREFERENCE FOR ALASKA OFFEROR

1.14 FUND OBLIGATIONS

1.15 CANCELLATION; REJECTION OF ALL PROPOSALS; PREPARATION COSTS

1.16 REJECTION OF INDIVIDUAL PROPOSALS

1.17 PROCUREMENT PROCEDURES

1.18 ADDITIONAL TERMS AND CONDITIONS

1.19 FORMAT OF CONTRACT

1.20 CONTRACT NEGOTIATIONS

1.21 FAILURE TO NEGOTIATE

1.22 FIRM OFFER

1.23 AWARD OF CONTRACT

1.24 AWARD CRITERIA

1.25 NOTICE OF INTENT TO AWARD

1.26 CONTRACT AMENDMENTS

1.27 CONTRACT ASSIGNMENT/TRANSFER

1.28 TERMINATION OF CONTRACT

1.29 BINDING ON SUCCESSORS

1.30 BREACH OF CONTRACT

1.31 APPLICABLE LAWS

1.32 VENUE AND APPLICABLE LAW

1.33 RECORDS; AUDIT

Issue Date: May 12, 2026 Page 3 of 22

1.34 OWNERSHIP AND REUSE OF DOCUMENTS

1.35 MATERIALS AND PROCESSES COVERED BY PATENTS, TRADEMARKS, OR COPYRIGHTS

1.36 INDEMNIFICATION

1.37 FORCE MAJEURE

1.38 INSURANCE

1.39 TIME

1.40 HUMAN TRAFFICKING

1.41 COVERAGE UNDER ETHICS LAW

1.42 SCHEDULE OF EVENTS

SECTION TWO - RFP SPECIFICATIONS

2.01 PURPOSE OF RFP

2.02 TERMS AND CONDITION OF PERFORMANCE

2.03 SERVICES TO BE PROVIDED

2.04 AGENCY ASSISTANCE

SECTION THREE - PROPOSAL FORMAT AND CONTENT

3.01 GENERAL INSTRUCTIONS

3.02 TECHNICAL PROPOSAL FORMAT

3.03 EXPERIENCE AND QUALIFICATIONS OF FIRM

3.04 EXPERIENCE AND QUALIFICATIONS OF PERSONNEL

3.05 COST PROPOSAL REQUIREMENTS

SECTION FOUR - EVALUATION CRITERIA

4.01 MANAGEMENT PLAN FOR THE PROJECT

4.02 EXPERIENCE AND QUALIFICATIONS OF FIRM

4.03 EXPERIENCE AND QUALIFICATIONS OF PERSONNEL

4.04 CONTRACT COST

SECTION FIVE – ATTACHMENTS

5.01 SAMPLE EVALUATION FORM

5.02 COST PROPOSAL FORM

5.03 PROPOSAL CHECKLIST

Issue Date: May 12, 2026 Page 4 of 22

SECTION ONE - NOTICES TO OFFERORS

1.01 RIGHT OF REJECTION

A proposal may be rejected if the proposal contains a material alteration or erasure that is not initialed by the signer of the proposal.

The Procurement Manager may waive minor informalities that:

a) do not affect responsiveness;

b) are merely a matter of form or format;

c) do not change the relative standing of or otherwise prejudice other offers;

d) do not change the meaning or scope of the RFP;

e) are trivial, negligible, or immaterial in nature;

f) do not reflect a material change in the work, services, or products requested; or

g) do not constitute a substantial reservation against a requirement or provision.

1.02 PHOTOCOPIES

Photocopied proposals may be submitted. However, at least one original document, with an original signature on the enclosed Proposal and Price Offer Forms, must be submitted.

1.03 ALASKA BUSINESS LICENSE AND LEGAL ENTITY

The Offeror must have a current, valid Alaska business license when the proposal is submitted.

The Offeror must include the business license number in the cover letter or provide a copy of the business license with the Proposal. The Offeror must include in the cover letter the type of legal (e.g., corporate) entity of the Offeror and the current status of that entity. If the Offeror is a corporation or a limited liability company, the business entity must be in good standing with the state of Alaska Department of Commerce, Community, and Economic Development at the time of proposal submission. For more information regarding an Alaska business license or legal entity’s status, please contact the Division of Corporations, Business, and Professional Licensing in the Department of Commerce, Community, and Economic Development at (907) 465-2550 or visit: https://www.commerce.alaska.gov/web/cbpl. If an Offeror fails to comply with this paragraph, the Legislative Affairs Agency (Agency) reserves the right to disregard the proposal.

1.04 U.S. FUNDS

Prices quoted shall be in U.S. funds.

1.05 TAXES

All proposals shall be submitted exclusive of federal, state, and municipal taxes.

1.06 CONTACTS / RFP QUESTIONS / CONTACT PERSON

Offerors or their agents may not contact any member of the Proposal Evaluation Committee, or their staff or any member of the Legislature or their staff regarding this Request for Proposals (RFP). All questions concerning this RFP must be directed to the Procurement Manager of the Legislative Affairs Agency.

There are generally two types of questions:

https://www.commerce.alaska.gov/web/cbpl

Issue Date: May 12, 2026 Page 5 of 22

(1) A question which can be answered by directing the Offeror to the specific section of the Request for Proposals where the information is found. Response to these questions may be given over the phone but are limited to directing the Offeror to a portion of the RFP which can then be read by the Offeror.

(2) A question that would require the Procurement Manager to clarify or interpret part of the Request for Proposals or its intent. Response to this type of question will not be given except in writing via amendment to the Request for Proposals, and offerors must put these questions in writing; "writing" includes, but is not limited to, email; these questions should be received by the Procurement Manager at least ten (10) days prior to the deadline for receipt of proposals.

The Procurement Managers contact information is located on page one of this RFP.

1.07 REVIEW OF RFP

Offerors shall carefully review this RFP, without delay, for defects and questionable or objectionable material. Comments concerning defects and questionable or objectionable material must be made in writing and should be received by the Procurement Manager at least ten (10) days before the deadline for receipt of proposals. This will allow issuance of any necessary amendments. It will also help prevent the opening of a defective solicitation and exposure of an Offeror’s proposal upon which award could not be made.

1.08 NOTICE OF INTENT TO AWARD

Upon selection of an apparent Successful Offeror, the Procurement Manager will issue a written Notice of Intent to Award (NIA) and send copies to all Offerors. The NIA will list the names and addresses of all Offerors and identify the proposal selected for award.

1.09 PROTEST

If an Offeror wishes to protest a solicitation, the award of a contract, or the proposed award of a contract, the protest must be filed as required by secs. 230 and 240 of the Alaska Legislative Procurement Procedures.

1.10 PROPOSAL SUBMISSION, DELIVERY, AND ACCEPTANCE

An Offeror must submit and deliver its proposal in one sealed package to the issuing office identified on Page 1 of this RFP or may email its proposal to the Procurement Manager at the email address shown on Page 1 of this RFP, no later than the date and time listed on Page 1 of this RFP as the deadline for receipt of proposals. If mailed or hand delivered, the package must be marked on the outside to identify the RFP and the Offeror. If emailed, the email must contain the RFP number in the subject line of the email.

An Offeror must complete and submit the form in sec. 5.02 (Cost Proposal Form) separately from the Offeror's Technical Proposal.

Only one (1) copy of the form in sec. 5.02 (Cost Proposal Form) should be submitted in a separate sealed envelope or PDF document marked Cost Proposal with the RFP number on the

Issue Date: May 12, 2026 Page 6 of 22 outside of the envelope or with the RFP number in the subject line of the email that the PDF Proposal is sent in.

One (1) copy of the TECHNICAL PROPOSAL with the remainder of the offer shall be submitted in a sealed envelope or container with the RFP number on the outside of the sealed envelope or container; or the TECHNICAL PROPOSAL with the remainder of the offer shall be emailed in the form of a PDF document labeled TECHNICAL PROPOSAL with the RFP number in the subject line of the email that the PDF forms are sent in.

Emailed proposals must be submitted as an attachment in PDF format. The PDF document should be named in a format such as “Offeror A – Cost Proposal for RFP 697.pdf” (Offeror A is the name of the Offeror).

Please note that the maximum size of a single email (including all text and attachments) that can be received by the Agency is fifty (50) megabytes (mb). If the email containing the proposal exceeds this size, the proposal must be sent in multiple emails that are each less than 20mb and each email must comply with the requirements described in the previous two paragraphs.

The Agency is not responsible for unreadable, corrupt, or missing attachments. It is the

Offeror’s responsibility to contact the issuing office at (907) 465-6705 - Voice, (907) 465-4980

- TDD to confirm that the emailed proposal has been received. Failure to follow the above instructions may result in the proposal being found non-responsive and rejected.

It is the responsibility of the Offeror to ensure that their proposal and any Agency-issued RFP amendments (signed by the Offeror) are in the issuing office of the Agency prior to the scheduled proposal closing time. A proposal will be rejected if the proposal and any signed amendments are not received prior to the closing date and time.

1.11 DISCUSSIONS WITH OFFERORS

This paragraph is removed for purposes of this RFP.

1.12 AMERICANS WITH DISABILITIES ACT

The Alaska State Legislature complies with Title II of the Americans with Disabilities Act of 1990. Individuals with disabilities who may need auxiliary aids, services, and/or special modifications to submit a proposal should contact the Procurement Manager within a reasonable time, as determined by the Agency, before the proposals are due, to make any necessary arrangements.

1.13 PREFERENCE FOR ALASKA OFFEROR

This paragraph is removed for purposes of this RFP and does not apply.

1.14 FUND OBLIGATIONS

The Agency anticipates the funds will be available in an appropriation to pay for the Agency’s monetary obligations under the contract through June 30, 2027. The availability of funds to pay for the Agency’s monetary obligations under the contract is contingent upon appropriation

Issue Date: May 12, 2026 Page 7 of 22 of funds for the particular fiscal year involved. In addition to any other right of the Agency under this contract to terminate the contract, if, in the judgment of the Executive Director of the Agency, sufficient funds are not appropriated, the contract will be terminated by the Executive Director or amended, without liability of the Agency for the termination or amendment. To terminate under this section, the Project Director shall provide written notice of the termination to the Successful Offeror.

1.15 CANCELLATION; REJECTION OF ALL PROPOSALS; PREPARATION COSTS

This RFP does not obligate the Agency or the Alaska Legislative Council to award a contract or to pay any costs incurred in the preparation of the proposal if a contract is not awarded. This RFP may be cancelled, or all proposals rejected, as provided in sec. 120 of the Alaska Legislative Procurement Procedures. Among the reasons that justify cancellation is that all of the responsive proposals exceed the funds available for the contract.

1.16 REJECTION OF INDIVIDUAL PROPOSALS

A proposal may be rejected in whole or in part when in the best interest of the Agency, as provided in sec. 130 of the Alaska Legislative Procurement Procedures.

1.17 PROCUREMENT PROCEDURES

If applicable, the Procurement Procedures website link may be found on page one (1) of this RFP or by contacting the Procurement Manager.

1.18 ADDITIONAL TERMS AND CONDITIONS

The Agency reserves the right to include additional terms and conditions in the contract.

However, these terms and conditions must be within the scope of the RFP and may not amount to a material modification of this RFP.

1.19 FORMAT OF CONTRACT

The contract entered into as a result of this RFP will be in the contract format desired by the Agency and will include the provisions of the RFP that apply to the contract.

1.20 CONTRACT NEGOTIATIONS

This paragraph is removed for purposes of this RFP.

1.21 FAILURE TO NEGOTIATE

This paragraph is removed for purposes of this RFP.

1.22 FIRM OFFER

For the purpose of award, proposals made in accordance with this RFP shall be good and firm for a period of ninety (90) days from the deadline for receipt of proposals in response to the

RFP.

1.23 AWARD OF CONTRACT

Award of this RFP is subject to approval by the State of Alaska Legislative Affairs Agency Executive Director.

Issue Date: May 12, 2026 Page 8 of 22

1.24 AWARD CRITERIA

All Offerors should note that final award of a contract based on this RFP is not solely based on the price. See Section Four (Evaluation Criteria) requirements of this RFP.

1.25 NOTICE OF INTENT TO AWARD

Upon selection of an apparent Successful Offeror, the Procurement Manager will issue a written Notice of Intent to Award (NIA) and send copies to all Offerors. The NIA will list the names and addresses of all Offerors and identify the proposal selected for award.

1.26 CONTRACT AMENDMENTS

In addition to any other amendment the parties may be allowed to make under the contract, the terms of the contract entered into as a result of this RFP may be amended by mutual agreement of the parties if the Agency determines that the amendment is in the best interests of the Agency.

1.27 CONTRACT ASSIGNMENT/TRANSFER

Assignment or transfer of the contract entered into as a result of this RFP is subject to approval by the Legislative Affairs Agency, Executive Director.

1.28 TERMINATION OF CONTRACT

Upon delivery of written notice to the Successful Offeror, the contract may be terminated by the Project Director with or without cause. To terminate, the Project Director shall provide notice by email or delivery of a hard copy to the Successful Offeror, whichever method is selected in the sole discretion of the Project Director. If this contract is so terminated and the termination is not based on a breach by the Successful Offeror, the Agency shall compensate the Successful Offeror for services and/or products provided under the terms of the contract up to the date the termination notice is delivered, provided the Successful Offeror provides the Agency with a statement in writing containing a description of the services and/or products provided prior to contract termination and a copy of all documents, reports, material, and other items required to be delivered to the Project Director by this RFP.

1.29 BINDING ON SUCCESSORS

The contract issued as a result of this RFP and all the covenants, provisions, and conditions contained in the contract shall inure to the benefit of and be binding upon the successors and assigns of the Successful Offeror and the Agency.

1.30 BREACH OF CONTRACT

In case of a breach of the contract, for whatever reason, by the Contractor, the Agency may procure the services from other sources and hold the Contractor responsible for damages resulting from the breach.

1.31 APPLICABLE LAWS

The Successful Offeror and its offer must comply with all applicable federal, state, and municipal labor, wage/hour, safety, and any other laws which have a bearing on the contract, and the Successful Offer must have all licenses, registrations, permits, and certifications

Issue Date: May 12, 2026 Page 9 of 22 required by the Agency and state and municipal law for performance of the contract covered by this RFP.

1.32 VENUE AND APPLICABLE LAW

In the event that the parties find it necessary to litigate the terms of the contract, the venue shall be the State of Alaska, First Judicial District at Juneau, and the contract shall be interpreted according to the laws of Alaska.

1.33 RECORDS; AUDIT

These requirements are in addition to any other records required by this RFP. Unless the resulting contract will be primarily for products, the Contractor shall accurately maintain detailed time records that state the date of the work, break down the time in quarters of an hour, describe in detail the work done during the quarter of an hour, and identify what individual did the work. For all types of contracts, the Contractor shall also keep any other records that are required by the Project Director. The records required by this paragraph are subject to inspection by the Agency or the Project Director at all reasonable times.

1.34 OWNERSHIP AND REUSE OF DOCUMENTS

Unless an RFP is soliciting primarily for products, all documents, reports, material, and other items generated as a consequence of work done under this contract are the property of the Agency. To the extent the Offeror has any interest in the copyright for these items under the copyright laws of the United States, the Offeror transfers any and all interest the Offeror has in the copyright for these items to the Agency, and the Agency will be the owner of the copyright for these items. Upon completion of the work or termination of the contract, the items shall be delivered to the Project Director. Offeror acknowledges that all the items are Agency records and, as a result, are public records.

1.35 MATERIALS AND PROCESSES COVERED BY PATENTS, TRADEMARKS, OR

COPYRIGHTS

If the Offeror employs any design, device, material, or process covered by a patent, trademark or copyright, the Offeror shall provide for the use by suitable legal agreement with the owner.

The Offeror shall indemnify and save harmless the Legislature of the State of Alaska, the Agency and their officers, agents, and employees, and any affected third party from any and all claims for infringement by reason of the use of the patented design, device, material or process, or any trademark or copyright, and shall indemnify the Agency for any costs, expenses, and damages which it may be obliged to pay by reason of any infringement at any time during the contract or after the completion of the contract.

1.36 INDEMNIFICATION

The Successful Offeror shall indemnify, save harmless, and defend the Agency and the Agency’s officers, agents, and employees from liability of any nature or kind, including, but not limited to, costs, attorney fees, and expenses, for or on account of any and all legal actions or claims of any character whatsoever resulting from injuries or damages sustained by any person or persons or property as a result of any error, omission, or negligence of the Successful Offeror that occurs on or about the Agency’s premises or that relates to the Successful Offeror's performance of its contract obligations.

Issue Date: May 12, 2026 Page 10 of 22

1.37 FORCE MAJEURE

The Successful Offeror is not liable for the consequences of any delay or failure to perform, or default in performing, any of its obligations under this Agreement, if that failure or default is caused by any unforeseeable Force Majeure, beyond the control of, and without the fault or negligence of, the Successful Offeror. For the purposes of this section, “Force Majeure” means: war (whether declared or not); revolution; invasion; insurrection; riot; civil commotion;

sabotage; military or usurped power; lightning; explosion; fire; storm; drought; flood;

earthquake; epidemic; quarantine; or strike.

1.38 INSURANCE

The Successful Offeror shall purchase at its own expense, and keep in force at all times during the contract, workers’ compensation insurance. The Successful Offeror must provide proof of workers’ compensation insurance prior to beginning work. This policy must waive subrogation against the Legislative Affairs Agency. If the Successful Offeror’s policy contains higher limits than required by law, the Agency shall be entitled to coverage to the extent of the higher limits.

The certificate of insurance must provide that a 30-day prior notice of any cancellation will be given to the Agency. The Agency shall be listed as an additional insured.

1.39 TIME

Time is of the essence.

1.40 HUMAN TRAFFICKING

By the Offeror’s signature on their Proposal, the Offeror certifies that the Offeror is not headquartered in a country recognized as Tier 3 in the most recent U.S. Department of State’s Trafficking in Persons Report.

In addition, if the Offeror conducts business in but is not headquartered in a country recognized as Tier 3 in the most recent U.S. Department of State’s Trafficking in Persons Report, a certified copy of the Offeror’s policy against human trafficking must be submitted to the Agency prior to contract award.

The most recent U.S. Department of State’s Trafficking in Persons Report can be found at the following website: https://www.state.gov/bureaus-offices/under-secretary-for-foreign-assistance-humanitarian-affairs-and-religious-freedom/bureau-of-democracy-human-rights-and-labor/office-to-monitor-and-combat-trafficking-in-persons/

If an Offeror fails to comply with this sec. 1.40 (Human Trafficking), the Agency may, without liability, reject the Offeror’s proposal as non-responsive, cancel an intent to award to the Offeror, or cancel the resulting contract to the Offeror.

1.41 COVERAGE UNDER ETHICS LAW

Certain provisions of the Legislative Ethics Act (AS 24.60) apply to legislative consultants, legislative independent contractors, and their employees. It is the responsibility of the Contractor to review AS 24.60 and determine whether Contractor is in compliance with AS 24.60.

https://www.state.gov/bureaus-offices/under-secretary-for-foreign-assistance-humanitarian-affairs-and-religious-freedom/bureau-of-democracy-human-rights-and-labor/office-to-monitor-and-combat-trafficking-in-persons/ https://www.state.gov/bureaus-offices/under-secretary-for-foreign-assistance-humanitarian-affairs-and-religious-freedom/bureau-of-democracy-human-rights-and-labor/office-to-monitor-and-combat-trafficking-in-persons/ https://www.state.gov/bureaus-offices/under-secretary-for-foreign-assistance-humanitarian-affairs-and-religious-freedom/bureau-of-democracy-human-rights-and-labor/office-to-monitor-and-combat-trafficking-in-persons/

Issue Date: May 12, 2026 Page 11 of 22

1.42 SCHEDULE OF EVENTS

This schedule represents the Agency’s best estimate. If one component is delayed, the remainder of the schedule may be shifted an equivalent number of days.

RFP Issue Date May 12, 2026 Deadline for Written Questions June 12, 2026 Deadline for Receipt of Proposals – Proposals Opened June 30, 2026 Notice of Intent to Award Contract Issued (NIA) July 15, 2026 State Signs Contract July 27, 2026

Issue Date: May 12, 2026 Page 12 of 22

SECTION TWO - RFP SPECIFICATIONS

2.01 PURPOSE OF RFP

The Legislative Affairs Agency (“Agency”) is solicitating proposals for (a) an independent audit of the FY 26 and FY 27 financial statements of the Legislative Affairs Agency, Legislative Budget and Audit Committee, Office of Victims’ Rights, and the Office of the Ombudsman (jointly referred to as “Alaska Legislature”); (b) a management letter on internal controls which must address all significant exceptions and/or weaknesses, if any, in the existing systems of internal accounting controls; and (c) ten (10) hours of continuing advice and consultation as required under paragraph 2.03 of this Section Two (RFP Specifications) for each fiscal year audit it performs. Copies of last year’s audit may be provided upon request.

2.02 TERMS AND CONDITION OF PERFORMANCE

1. Minimum Qualifications of Offeror: An Offeror must be a firm of certified public accountants with experience in the fields of taxation, auditing, and consulting which offers professional tax, auditing, and consulting services. An Offeror must provide a statement that the Offeror is registered with the Alaska State Board of Public Accountancy, participates in the American Institute for Certified Public Accountants practice-monitoring or an equivalent peer review program, and has a current peer review rating of pass.

2. Completeness of Proposal: A proposal must be complete as to all terms and conditions of this RFP on the date submitted and should be submitted with the understanding that it may form a material part of any subsequent contract.

3. General Terms and Conditions of Ensuing Contract.

a. Term: The contract resulting from this RFP will include the annual audit for the 2026 and 2027 fiscal years. Work on the audits may not begin before October 1, 2026, for the 2026 fiscal year and October 1, 2027, for the 2027 fiscal year. The final audit report must be completed by January 31, 2027, for the 2026 fiscal year and January 31, 2028, for the 2027 fiscal year. The 2026 fiscal year is July 1, 2025 - June 30, 2026, and the 2027 fiscal year is July 1, 2026 – June 30, 2027. The contract will terminate June 30, 2028, unless renewed by the Agency. The Agency will have three (3), one (1) year renewal options. Prices shall remain firm for the audit of both the 2026 and 2027 fiscal years. If the contract is renewed and the Agency approves the renewal, the price to be paid to the Contractor for the renewal year will increase five (5) percent from the contract price for the year before the renewal year. All other terms and conditions of the contract will remain the same. This increase is not automatic and must be approved by the Project Director.

b. Invoices: Payment will be made after delivery and acceptance of the audit by the

Agency and the Agency has received an invoice from the Contractor.

c. Project Director: The Project Director is the Executive Director of the Legislative

Affairs Agency.

4. The contract will not take effect until signed by the Executive Director or her designee.

Issue Date: May 12, 2026 Page 13 of 22

5. The engagement letter may not contain items that amend or conflict with the contract. If there is a conflict between the contract and the engagement letter, the contract will govern.

2.03 SERVICES TO BE PROVIDED

1. General Scope of Services: The Contractor will be required for each fiscal year audit it performs to (a) provide an independent audit on the financial statements of the Alaska Legislature; (b) provide Financial Statement Presentation (in electronic format with hard copies available upon request); (c) provide a management letter covering any significant exceptions to the existing system of internal controls discovered during the review of the Alaska Legislature (in electronic format with hard copies available upon request); and (d) provide, as needed, for each fiscal year audit a total of ten hours of advice and consultation to the Alaska Legislature in the following areas: Internal Accounting Controls, Financial Statement Presentation and Interpretation of Government Accounting Standards Board (GASB) statements, taxation issues, and other professional releases.

2. Internal Controls: The Contractor must conduct the review of the existing systems of internal controls in accordance with generally accepted auditing standards and must address conformity with generally accepted accounting principles in the Contractor’s opinion.

2.04 AGENCY ASSISTANCE

The Agency will provide the following:

a. Workspace for Contractor to perform the examinations.

b. Access to copying machines, internet, scanners, and telephones when performing the annual audit field work at Alaska Legislature offices.

c. Field work will take place in Juneau, Alaska. All field work requiring availability of staff should be completed during normal business hours Monday through Friday.

d. Staff assistance to provide trial balances and revenue and lease schedules, and to locate, pull, and refile requested documents such as invoices, contracts, personnel files, lease agreements, etc.

2.05 FORM, CONTENT, AND DEADLINE FOR FINAL REPORT

Final Report Deadline: The Contractor will submit a final report no later than January 31 of the calendar year following an audit, to the Legislative Affairs Agency on behalf of the Alaska Legislative Council and to the Division of Legislative Audit on behalf of the Legislative Budget and Audit Committee. The final report must contain the financial statement audit performed and management letters provided under paragraph 2.03 of this Section Two (RFP Specifications). The financial statement audit presentation under paragraph 2.03 of this Section Two (RFP Specifications) must include subtotals at the allocation and appropriation level and show a grand total for the Alaska Legislature.

Issue Date: May 12, 2026 Page 14 of 22

SECTION THREE - PROPOSAL FORMAT AND CONTENT

3.01 GENERAL INSTRUCTIONS

The Agency discourages overly lengthy and costly proposals; however, in order for the Agency to evaluate proposals fairly and completely, Offerors should follow the format set out in this section and provide all information requested.

Offerors must deliver their proposals according to paragraph 1.10 (Proposal Delivery and Acceptance) of Section One on pages five through six (5-6) of this RFP.

The proposal must be split into two parts: 1) a technical proposal and 2) a cost proposal.

3.02 TECHNICAL PROPOSAL FORMAT

All proposals shall include the following items in the order as shown. Please be as concise and clear as possible.

Cover Letter Provide a cover letter on the Offeror’s letterhead signed by a person with the authority, including, but not limited to, fiscal authority and authority contractually to bind the Offeror, certifying the accuracy of all information in the proposal and certifying that the proposal will remain valid for 90 days from the date of closing. This Cover Letter should have the Offeror’s name, address, telephone number, fax number, Alaska business license number or other forms of evidence (see page 4, paragraph 1.03 of the Notices to Offerors for requirements), and tax identification number.

Executive Summary Provide the statement required in subparagraph 2.02(1) of Section Two (RFP Specifications).

Provide a comprehensive narrative statement that demonstrates a thorough understanding of the objectives and scope of the proposed contract.

Specific references should be made to:

(a) the accounting structure and existing internal controls of the Alaska Legislature;

(b) current financial statement presentation by the Alaska Legislature; and

(c) plans and procedures used in conducting the audit

3.03 EXPERIENCE AND QUALIFICATIONS OF FIRM

List the names and experience of the Offeror with audits/consultations of similar government agencies. Consideration will be given to (a) comparability of the size of the audit client, (b) the scope of the examination, (c) the type of client (i.e., government entity, public fund, etc.),

(d) the depth of the experience (i.e., number of clients, number of years, etc.), (e) the quality of the experience, and (f) experience with the Integrated Resource Information System (IRIS) Financial (FIN) and Human Resource Management (HRM). The Offeror may submit copies of relevant financial statements from previous audits.

Issue Date: May 12, 2026 Page 15 of 22

3.04 EXPERIENCE AND QUALIFICATIONS OF PERSONNEL

List the experience of the individuals assigned to the examination work under the contract with audits of similar government agencies. Consideration will be given to (a) comparability of the size of the audit client, (b) the scope of the examination, (c) the type of client (i.e., government entity, public fund, etc.) (d) the depth of the experience (i.e., number of clients, number of years, etc.), (e) the quality of the experience, (f) the level of experience of the field auditors(s) that will be performing the work on site, and (g) the level of experience of the auditors assigned to the Alaska Legislature with the Integrated Resource Information System (IRIS) Financial (FIN) and Human Resource Management (HRM). The curriculum vitae or resumes of the individual auditors who will be assigned to the Alaska Legislature examination must be provided.

3.05 COST PROPOSAL REQUIREMENTS

Only one (1) copy of the COST PROPOSAL FORM should be submitted in a separate sealed envelope marked COST PROPOSAL FORM with the RFP number on the outside of the envelope, or in a PDF document marked Cost Proposal with the RFP number in the subject line of the email that the PDF Proposal is sent in.

This is a fixed-price contract. The total price in the offer must include all charges which can be reasonably anticipated by the scope of work described in this RFP, including, but not limited to, fees, professional services, and expenses, including travel.

Issue Date: May 12, 2026 Page 16 of 22

SECTION FOUR - EVALUATION CRITERIA

It is the Agency’s intent to conduct a comprehensive, fair, and impartial evaluation of all proposals.

All proposals will be reviewed to determine if they are responsive. They will then be evaluated using the criteria set out below. The total number of points used to score the responses is 1000. A sample evaluation form is also included which lists the questions that will be used by the Proposal Evaluation Committee to evaluate the proposals.

4.01 MANAGEMENT PLAN FOR THE PROJECT

(20 PERCENT)

A detailed description of the work to be performed which explains the Offeror’s understanding of the project. Specific reference should be made to (a) the accounting structure and existing internal controls of the Alaska Legislature, (b) current financial statement presentation by the Alaska Legislature, and (c) plans and procedures used in conducting the audit.

4.02 EXPERIENCE AND QUALIFICATIONS OF FIRM

(20 PERCENT)

The names and experience of the Offeror with audits/consultation of similar government agencies. Consideration will be given to (a) comparability of the size of the audit client, (b) the scope of the examination, (c) the type of client (i.e., government entity, public fund, etc.),

(d) the depth of the experience (i.e., number of clients, number of years, etc.), (e) the quality of the experience, and (f) experience with the Integrated Resource Information System (IRIS) Financial (FIN) and Human Resource Management (HRM). The Offeror may submit copies of relevant financial statements from previous audits.

4.03 EXPERIENCE AND QUALIFICATIONS OF PERSONNEL

(20 PERCENT)

The experience of the individuals assigned to the examination work under the contract with audits of similar government agencies. Consideration will be given to (a) comparability of the size of the audit client, (b) the scope of the examination, (c) the type of client (i.e., government entity, public fund, etc.) (d) the depth of the experience (i.e., number of clients, number of years, etc.), (e) the quality of the experience, (f) the level of experience of the field auditors(s) that will be performing the work on site, (g) the level of experience of the auditors assigned to the Alaska Legislature with the Integrated Resource Information System (IRIS) FIN/HRM, and (h) the curriculum vitae or resume of the individual auditors who will be assigned to the Alaska Legislature examination .

4.04 CONTRACT COST

(40 PERCENT)

Converting Cost to Points: The lowest cost proposal will receive the maximum number of points allocated to cost. The point allocations for cost on the other proposals will be determined through the formula listed below. The Agency’s Procurement Manager will be calculating this section of the evaluation criteria.

Formula for Converting Cost to Points

([PRICE OF LOWEST COST PROPOSAL] X [MAXIMUM POINT FOR COST]) DIVIDED BY (COST OF

EACH HIGHER PRICED PROPOSAL)

Issue Date: May 12, 2026 Page 17 of 22

SECTION FIVE – ATTACHMENTS

5.01 SAMPLE EVALUATION FORM

All proposals will be reviewed for responsiveness and then evaluated using the criteria set out below. The total number of points used to score this proposal is 1000.

Person or Firm Name: ______________________________________________________

Name of Proposal Evaluation Committee Member: _______________________________

Date of Review: __________________________________________________________

RFP Number: ____________________________________________________________

A. Management Plan for the Project – 20 Percent

(Maximum Point Value for this Section – 200 Points [1000 Points x 20% = 200 Points]) Scale Rating 1 : 200 where 1=lowest and 200=highest

A detailed description of the work to be performed which explains the Offeror’s understanding of the project. Specific reference should be made to (a) the accounting structure and existing internal controls of the Alaska Legislature, (b) current financial statement presentation by the Alaska Legislature, and (c) plans and procedures used in conducting the audit.

1. How well has the firm illustrated understanding of the project per the above criteria?

Evaluator’s Point Total for Section A ______________________

Issue Date: May 12, 2026 Page 18 of 22

B. Experience and Qualifications of Firm – 20 Percent

Scale Rating 1 : 200 where 1=lowest and 200=highest

The experience of the Offeror with audits/consultation of similar government agencies.

Consideration will be given to (a) comparability of the size of the audit client, (b) the scope of the examination, (c) the type of client (i.e., government entity, public fund, etc.), (d) the depth of the experience (i.e., number of clients, number of years, etc.), (e) the quality of the experience, and (f) experience with the Integrated Resource Information System (IRIS) Financial (FIN) and Human Resource Management (HRM).

1. How well has the firm demonstrated experience per the above criteria?

Evaluator’s Point Total for Section B ______________________

Issue Date: May 12, 2026 Page 19 of 22

C. Experience and Qualifications of Personnel – 20 Percent

Scale Rating 1 : 200 where 1=lowest and 200=highest

The experience of the individuals assigned to the examination work under the contract with audits of similar government agencies. Consideration will be given to (a) comparability of the size of the audit client, (b) the scope of the examination, (c) the type of client (i.e., government entity, public fund, etc.) (d) the depth of the experience (i.e., number of clients, number of years, etc.), (e) the quality of the experience, (f) the level of experience of the field auditors(s) that will be performing the work on site, (g) the level of experience of the auditors assigned to the Alaska Legislature with the Integrated Resource Information System (IRIS) Financial (FIN) and Human Resource Management (HRM), and (h) the curriculum vitae and resumes of the individual auditors who will be assigned to the Alaska Legislature examination .

1. How well has the firm demonstrated personnel experience per the above criteria?

Evaluator’s Point Total for Section C ______________________

Issue Date: May 12, 2026 Page 20 of 22

D. Contract Cost – 40 Percent (Maximum Point Value for this Section – 400 Points [1000 Points x 40% = 400 Points])

The lowest cost proposal will receive the maximum number of points allocated to cost. The point allocations for cost on the other proposals will be determined through the formula listed below. The Agency Procurement Manager will be calculating this section of the evaluation form.

Formula for Converting Cost to Points (The amount of each cost proposal is reached after applying any applicable bidder’s preferences.)

([PRICE OF LOWEST COST PROPOSAL] X [MAXIMUM POINT FOR COST]) DIVIDED BY (COST OF

EACH HIGHER PRICED PROPOSAL)

a. Price of Lowest Cost Proposal __________________

b. Maximum Points for Cost 400 Points

c. Total of a times b __________________

d. Cost of Higher Price Proposal __________________

e. Divide c by d = __________ Points

Evaluator’s Point Total for Section D ______________________

Issue Date: May 12, 2026 Page 21 of 22

5.02 COST PROPOSAL FORM

RFP Number: 697 RFP Title and Description: Annual Legislative Audit and Accounting Services

OFFEROR INFORMATION

Company Submitting proposal:_________________________________________________

Mailing Address:_____________________________________________________________

City, State, Zip Code:__________________________________________________________

Telephone No.:_____________________ Email:____________________________________

Tax Identification No.:_______________ Alaska Business License No.:_________________

OFFEROR COST PROPOSAL

The Offeror herby offers the price listed below in accordance with the RFP Specifications:

Total Price for providing the professional services requested for each fiscal year audit in this RFP, excluding the three (3) optional one-year renewals: $___________________________________

OFFEROR CERTIFICATION

By signature on this Proposal Form, Offerors certify that they comply with the following: (a) the laws of the State of Alaska; (b) the applicable portion of the Federal Civil Rights Act of 1964; (c) the Equal Employment Opportunity Act and the regulations issued thereunder by the federal government; (d) the Americans with Disabilities Act of 1990 and the regulations issued thereunder by the federal government; (e) all terms and conditions set out in this RFP; (f) a condition that the proposal submitted was independently arrived at, without collusion, under penalty of perjury; (g) that the offers will remain open and valid for at least 90 days from date of submission of offer to Agency; and (h) that programs, services, and activities provided to the general public under the resulting contract will conform to the Americans with Disabilities Act of 1990, and the regulations issued thereunder by the federal government. If an Offeror fails to comply with (a) through (h) of this paragraph, the Agency reserves the right to disregard the proposal.

NAME OF OFFEROR:________________________________________________________

AUTHORIZED SIGNATURE:__________________________________________________

PRINTED SIGNATURE:_______________________________________________________

DATE:_______________________________________________________________________

Issue Date: May 12, 2026 Page 22 of 22

5.03 PROPOSAL CHECKLIST

Offerors may use boxes below to check off items when completed.

If an Offeror fails to submit the following items in its proposal, the Agency may consider the proposal non-responsive.

This checklist is intended as a reminder of certain important items and is not intended to be a complete list of what must be included in the proposal.

TO INCLUDE:

Cost Proposal Form (sec 5.02)

A signed copy of each amendment issued by the Agency

Technical Proposal with signed Cover Letter

Alaska Business License information included within Technical Proposal Cover Letter

Staff résumés included with Technical Proposal

Submission of Technical and Cost Proposals in separately sealed envelopes or PDF attachments