Financial and Compliance Audit Services

The Incorporated County of Los Alamos, New Mexico is soliciting proposals through Request for Proposal 26-53 to procure Financial and Compliance Audit Services from an Independent Public Accountant (IPA) firm for fiscal years ending June 30, 2026 through June 30, 2031, with possible extension through June 30, 2033. The services encompass comprehensive financial statement audits, federal single audits, preparation and compilation of Annual Comprehensive Financial Reports (ACFR) in accordance with generally accepted accounting principles (GAAP) applicable to local governments, and agreed-upon procedures including resource pool audits, cost allocation plan reviews, lodger's tax audits, and financial assurance verification. The IPA must ensure compliance with New Mexico Office of the State Auditor requirements, Governmental Auditing Standards, Uniform Guidance, GASB pronouncements, Americans with Disabilities Act standards, and Financial Data Transparency Act requirements. Required qualifications include peer review certification, demonstrated experience performing local government audits and providing GASB implementation guidance, single audit expertise, and qualified staff capable of delivering services remotely using the County's Tyler MUNIS financial management system. Evaluation will be based on firm qualifications and peer review (5 points), experience performing local government audits (15 points), GASB implementation guidance experience (15 points), single audit experience (10 points), staff qualifications (15 points), ability to provide services and methodology (25 points), and cost proposal (15 points), totaling 100 points. A mandatory pre-proposal conference is scheduled for April 6, 2026, at 10:00 a.m. Mountain Time via Microsoft Teams; the question submission deadline is April 7, 2026, at 2:00 p.m. Mountain Time with County responses due by April 9, 2026; and proposals must be submitted electronically through the County's Bonfire Procurement Portal by April 13, 2026, at 2:00 p.m. Mountain Time, with contract award anticipated by May 15, 2026.

The County anticipates awarding up to six one-year renewable contracts for a combined maximum of six years, with possible extension to eight years if County ordinances are amended. Proposals must include pricing for all potential contract years; however, price escalation mechanisms are optional and not required to be accepted by the County, and cost-plus-a-percentage-of-cost contracts are prohibited. Los Alamos County offers local preference to qualifying Los Alamos businesses maintaining principal offices in the County, as well as preferences for New Mexico resident businesses, Native American resident businesses with annual gross revenues up to six million dollars, and resident veteran businesses with similar revenue limitations, all requiring submission of the Request for Preference Form at proposal time. All prospective contractors must complete mandatory compliance documentation including Certification Regarding Debarment, Suspension, and Other Responsibility Matters; Verification of Authorized Offeror Form; Campaign Contribution Disclosure Form; and Confidential Information Disclosure Statement. The County's financial operations include approximately 19,500 residents and management of 20 funds across general, special revenue, debt service, capital projects, enterprise, and pension trust fund categories. No specific budget range or award value is disclosed in the solicitation materials; pricing is to be proposed by offerors on the provided Cost Proposal Worksheet in United States currency with travel fees included rather than as separate reimbursable costs.