RVCOG Audit RFP 2026.pdf

Rogue Valley Council of Governments

REQUEST FOR PROPOSAL

June 25, 2026

To Prospective CPA Municipal Auditing Firms:

The Rogue Valley Council of Governments in Central Point, Oregon, is seeking proposals from qualified, independent, certified public accounting firms for audit services as required by ORS 297.425.

Minority-owned, women-owned, veteran-owned, disadvantaged business enterprises, and emerging small businesses certified under ORS 200.055 will not be discriminated against in the consideration or award of any contract resulting from this solicitation in accordance with ORS 279A.110.

Proposal and Award Schedule

June 25, 2026 Release Request for Proposal (RFP) July 2, 2026 RFP written clarifications due July 7, 2026 Written responses to RFP clarifications July 17, 2026 4:00 PM: PROPOSALS DUE July 22 - 24, 2026 Interview finalists July 28, 2026 Contract awarded by Executive Director August 4, 2026 Contract signed by all parties

Proposals must:

• Be submitted to the Rogue Valley Council of Governments, no later than 4:00 pm on

July 17, 2026.

• Be submitted in the form of either:

o An electronic copy to amalfrey@rvcog.org, with a copy to bgoodall@rvcog.org. The subject line for all email communication related to this solicitation should state PROPOSAL FOR AUDIT SERVICES FOR THE

ROGUE VALLEY COUNCIL OF GOVERNMENTS, OREGON; OR

o Two copies presented in a sealed envelope and marked “PROPOSAL FOR

AUDIT SERVICES FOR THE ROGUE VALLEY COUNCIL OF GOVERNMENTS,

OREGON.” Sealed bids will be accepted until 4:00 p.m., July 17, 2026, at the Rogue Valley Council of Governments office, 155 N 1st St, PO Box 3275, Central Point, Oregon, 97502.

Overview The Rogue Valley Council of Governments (RVCOG) provides the following programs: (1)

General Administration, (2) Natural Resources, (3) Community Development, (4) Senior & Disability Services, (5) Food & Friends Meals on Wheels and Senior Meals, (6) Transportation Planning (7) Land Use Planning, (8) Human Resources, (9) Information Systems, (10) Financial Services, and (11) Drone Services.

RVCOG is a voluntary association of 24 local jurisdictions, special districts, and education institutions in southwestern Oregon’s Jackson and Josephine Counties.

Control of RVCOG is vested in its Board of Directors. The Finance Department consists of the Finance Director and three staff with a combined total of over seventy-five [75] years of experience.

The total budget for 2025-2026 fiscal year is $10.7 million dollars.

RVCOG’s funds are listed by fund type as follows:

Governmental Funds

• General Fund

• Special Revenue Fund

• Food & Friends Endowment Fund

Proprietary Funds

• Internal Service Funds o Computer Replacement Fund o Internal Service Fund o Building Operations & Maintenance Fund o Vehicle Operation & Maintenance Fund o Building Debt Fund o Leave Liability Fund

RVCOG utilizes MIP Fund Accounting (MIP) as its financial management system. MIP is a comprehensive and highly configurable platform with a wide range of features and modules.

RVCOG continues to expand and enhance its use of the system to support evolving organizational needs.

The Finance Department staff will complete and balance all accounts at year-end. RVCOG will furnish the following information and work papers as of, and for the year ended, June 30 of each fiscal year in conjunction with the audit engagement:

• Bank and cash reconciliation for all RVCOG bank accounts,

• Reconciliation for all balance sheet accounts,

• Rollforward schedules for investments, capital assets, leases, compensated absences, debt, and fund balance/net position,

• Grant revenues and expenditures by program, including unearned revenue and deferred inflows, as applicable,

• List of capital asset additions and deletions, along with depreciation schedules; and

• Schedule of interfund balances and transfers.

Contracting Parties

Proposals should be addressed:

Ann Marie Alfrey, Executive Director Rogue Valley Council of Governments 155 N 1st St PO Box 3275 Central Point, Oregon, 97502

(541) 664-6674

Please provide the name and address of your firm’s primary contact person in your proposal.

Scope of Services—Section 1

Basic Financial Services. The firm ("the Auditor") selected will provide an audit of the financial records, on an individual fund basis, in accordance with Generally Accepted Auditing Standards, Governmental Accounting Standards Board guidelines and prouncements, the Minimum Standards as defined in ORS 297, and the Single Audit Act of 1984, resulting in the expression of an opinion in the Annual Comprehensive Financial Report ("ACFR"). The audit shall be performed in accordance with standards promulgated by the American Institute of Certified Public Accountants and shall inquire into principles of accounting, methods of operations, and compliance with regulations as identified by rule of the Oregon Secretary of State.

The Auditor will schedule the annual fieldwork associated with the engagement beginning after September 30 each year. The Finance Department staff will be ready for audit fieldwork by September 30, and RVCOG expects a completion date of the audit document as far in advance of the December 31 due date as possible. Certain preliminary fieldwork is expected and may be performed prior to end of year for each annual audit.

All working papers beyond those prepared by RVCOG in the normal process of fiscal closing will be the responsibility of the Auditor. The Auditor will annually provide RVCOG with copies (electronic is acceptable) of final work papers prior to final payment. As much as possible, all work of RVCOG staff and the sharing of work papers and documents will be provided and shared electronically.

The Auditor shall advise on the interpretation of, and assist with implementation on request, with the application of applicable GASB standards.

The Auditor shall prepare a letter of recommendation to the management of RVCOG covering the Auditor's review of the adequacy of internal accounting controls and other audit procedures. Such associated costs shall be included in the audit fee. The Auditor shall assist management in advice and counsel in implementing those recommendations as required.

Minimum Requirements of Proposal—Section II

At a minimum, the proposal should include:

1. Current certification by the State of Oregon to conduct Municipal Audits.

2. The ability and willingness to provide the basic financial services set forth in Scope of Services section for the term of the contract.

3. A detailed description of the firm’s audit approach and work product delivered on similar engagements, including potential dates and maximum length of time designated for on-site work.

4. An example Provided by Client (PBC) list of items required in order to begin audit fieldwork.

5. A detailed cost analysis developing the proposed fixed fee (including out-of-pocket expenses) for basic financial services for each year over the term of the contract. These costs must be detailed for RVCOG. The Auditor shall submit a fee proposal for a single audit.

6. A professional biography of the individual from the firm in charge of the audit engagement indicating certification, years of service with the firm, and professional experience relative to the engagement. Similarly, with all other professional staff assigned to the engagement.

7. Information concerning the firm’s policy with reference to the continuity of staffing the engagement and RVCOG’s right to request revision of the proposed staffing for any of the audit periods over the term of the contract.

8. A description of the firm’s policies and practices regarding provision of advice and recommendations concerning financial policies, practices and internal controls.

9. A minimum of three examples of management letters presented to municipal clients in the last three years.

Contents of Proposals—Section III

Proposals shall contain sufficient information for RVCOG to determine which firm will be selected to furnish the services that are contemplated by this RFP. The proposal should contain at least the following information:

1. The firm’s name, address and telephone number.

2. The number of years the firm has been in business.

3. The names of the officers, principals and key employees of the firm (the project team) who will be responsible for implementing the proposal, with a description of each person's experience in performing the type of services covered by this RFP.

4. A list of all public bodies for which the firm has provided services within the last three years.

5. The cost of the services to be provided; including all reports, documents and other tangible items required to be provided.

6. The firm’s suggested audit contract.

7. Number and scope of other projects in which the firm will be engaged at the time

RVCOG’s project will be implemented; and an assessment of the firm’s ability to handle multiple projects concurrently.

8. Constraints that could affect the firm’s ability to perform services promptly and efficiently.

9. The names and addresses of any and all clients of the firm who have made claims against the firm within the last five years, alleging that the firm breached a contract for services or were negligent in performance of services. Describe the nature and current status of the claims. Claims should be fully disclosed regardless of whether they involved litigation, arbitration, or other formal dispute resolution process. The disclosures required under this provision also apply to any business with which the principals or officers of the firm were associated during the last five years.

10. The proposal shall include a schedule for performing services and identify any contingencies that could affect timely performance.

11. The proposal shall state whether the firm is capable of performing all services described in Scope of Services section and other services recommended in the proposal.

12. The proposal shall include all the information required to be submitted under Section II.

13. Information regarding other services outside the scope of the audit available from the firm and applicable hourly charges for varying levels of expertise.

Submission of Proposals—Section IV

To be considered, an electronic copy in PDF format of the proposal must be delivered to the e-mail addresses specified or hard copy delivered in duplicate to RVCOG before the time and date specified above. Firms who mail proposals should allow mail delivery time to ensure timely receipt of their proposals. Proposals received after the specified time and date cannot be considered. Proposals delivered via hard copy shall be submitted in sealed packages or envelopes and clearly identified on the exterior as specified above.

RVCOG will not pay for any costs incurred by firms in the preparation, submission and presentation of their proposals.

Proposals received in response to this RFP will be opened at the time and date specified. Firms who wish to be informed of the number and names of firms that submitted proposals before the deadline should include this request along with their submissions. No other information will be made available at that time.

Withdrawal of Proposals. Any proposal may be withdrawn by delivering a written request to the Executive Director at any time prior to the time set for opening proposals. The request shall be executed by a duly authorized representative of the firm.

Evaluation of Proposals—Section V

Proposals will be evaluated by the Executive Director and Finance Director.

The Executive Director, in consultation with the Finance Director, will make a final selection based on the evaluation results.

Proposals which do not contain all information required by this RFP or are otherwise non-responsive may be rejected.

RVCOG reserves the right to waive irregularities or deficiencies in any proposal if it determines such waiver is in its best interest.

RVCOG may request supplemental written information from a firm concerning its ability to perform the services. If a firm fails to provide the requested information within the specified timeframe, RVCOG may refuse to consider the firm's proposal further.

RVCOG may request an interview with selected firms. The Executive Director and Finance Director will conduct interviews as specified in the Proposal and Award Schedule, (see page 1).

If a proposal is unclear or appears inadequate, the firm may be given an opportunity during the interview to clarify how the proposal meets the requirements of this RFP.

RVCOG reserves the right to conduct any investigation it deems appropriate to determine whether a firm is qualified to provide the services. If a firm fails to cooperate in an investigation, or provides false, misleading, or incomplete information, RVCOG may decline to consider the proposal further.

In cases of doubt or differences of opinion concerning the interpretation of this RFP, RVCOG reserves the exclusive right to determine the intent, purpose, and meaning of any provision in this RFP.

The following criteria will be applied in the evaluation process:

Contract Acceptance Proposals that accept RVCOG’s contract provisions, or propose alternatives acceptable to RVCOG, will be evaluated under this subsection.

A maximum of 10 points may be awarded under this subsection.

Experience and Qualifications The firm’s experience and qualifications, including demonstrated experience providing the services outlined in this RFP, will be evaluated.

A maximum of 30 points may be awarded under this subsection.

Independence and Objectivity / Familiarity Risk Mitigation Proposals will be evaluated in part on the firm’s ability to provide an independent, objective audit approach and demonstrate professional skepticism. Emphasis will be placed on the firm’s ability to identify emerging or previously unrecognized risks, and avoid over-reliance on prior assumptions, conclusions, or legacy practices.

Firms should clearly describe their approach to maintaining independence and objectivity, particularly in the context of a multi-year engagement. This should include specific strategies to mitigate familiarity threats, use of independent or concurring reviewers, refreshment of audit methodologies, and periodic reassessment of risk areas.

A maximum of 15 points may be awarded under this subsection.

Service Delivery and Responsiveness

The ability of the firm to provide services promptly and efficiently as needed by RVCOG will be evaluated.

A maximum of 20 points may be awarded under this subsection.

Cost of Services

The cost of services, including all required reports, deliverables, and other tangible items, will be evaluated.

A maximum of 25 points may be awarded under this subsection.

The total points awarded to each proposal will be tabulated and the firms shall be ranked accordingly. The Executive Director and Finance Director will interview selected firms. A contract with the firm deemed to be most qualified will then be negotiated. If negotiations with the highest-ranked firm are unsuccessful, RVCOG may proceed to the next highest-ranked firm, and so on, until a contract is successfully negotiated.

The selected firm and all other firms will be notified of RVCOG’s decision. Final award is contingent upon the execution of an acceptable contract. RVCOG reserves the right to withdraw the award if the contract is not signed by the date specified in the schedule of events.

This RFP, all proposals submitted, and all documents pertaining to the award of a contract are public records and will be open to public inspection, except for information that RVCOG determines to be exempt from disclosure under ORS 192.501 or 192.502. Any firm may review such documents at the office of the Executive Director after the contract is awarded.