Request for Proposal for Audit Services - San Miguel County

SAN MIGUEL COUNTY
Finance Office
PO Box 486
Norwood CO 81423
970-327-4885
finance@sanmiguelcounty.org
Request for Proposal for Audit Services
Purpose
The Board of Commissioners of San Miguel County is requesting proposals to engage the
services of a qualified accounting firm of certified public accountants to provide auditing
services for San Miguel County (the County) in accordance with the provisions of Title 29,
Article 1, Part 6, Colorado Revised Statutes (The Colorado Local Government Audit Law) as
regulated by the Office of the State Auditor.
Services Required
The scope of the prospective engagement will be to perform a financial and compliance audit of
the County for the year ended December 31, 2010 and the subsequent 4 years on an annual
renewable basis. The firm selected will be expected to provide consultation and assistance in the
preparation of government-wide financial statements in conformity with generally accepted
accounting principles and in the preparation of the comprehensive annual financial report (CAFR).
The audit and resulting accountants’ report must be in accordance with the Single Audit Act. The
audit will include tests of the accounting records of the County and other procedures necessary to
express an unqualified opinion. If the opinion is other than unqualified, the auditors will discuss
the reasons with management in advance of issuing the report. The auditors will provide as
necessary, management reports containing recommendations on financial management and
internal controls. Prior to submitting the completed report to the required state agencies the
auditor will review the report and management letter with the Board of Commissioners.
Description of the Entity to be Audited
Included in the services will be San Miguel County and all of its operating funds and spending
agencies. The San Miguel County Board of County Commissioners is also the governing board for
various spending authorities and special districts. The BOCC is responsible for budgetary control
over these funds, districts and authorities. These include The San Miguel County Housing
Authority, the San Miguel County Solid Waste Disposal District, and the San Miguel County R1
Recreation District (no activity since 2005). The 2009 audit report is available upon request or can
be obtained at www.sanmiguelcounty.org on the Finance Department page.
The county operates under a Commission-Administrator form of government, with the County
Commissioners being composed of three members. The county is administered by an appointed
County Administrator, who is responsible to the County Commissioners.
Accounting and purchasing are centralized in the Finance Department. Accounting functions are
performed on the County’s networked computer system using a comprehensive government

accounting software package (ACS). Historically the County has been the recipient of federal grant
funding. It is anticipated that grant funding receipts will continue in future years.
Inquiries
This request for proposal is issued by the County. All proposals should be delivered to:
San Miguel County
Finance Office
PO Box 486
1120 Summit Street
Norwood CO 81423
Attn: Ramona Rummel, Finance Manager
970-327-4885
Qualifications Required
In order to be considered, the firm presenting the proposal must be a firm of certified public
accountants eligible by law to practice public accounting in the State of Colorado.
Proposal Content
• Firm’s audit experience with Colorado governmental entities.
• Copy of the firm’s most recent quality control review report (peer review).
• Location of the office from which the work is to be done and the number of professional staff
employed at that office.
• Qualifications and experience of certified and non-certified staff that would be assigned to San
Miguel County, with particular attention to county government experience.
• A not-to-exceed total fee (itemized to include staff costs, travel & reimbursable expenses).
Provide your estimated number of hours of staff time to complete the audit, plus your billable
hourly rates for certified and non-certified staff.
• Availability throughout the year for pre- or post-audit consulting, special requests, etc. At
what cost
• Firm’s experience and training in GASB Statement No. 54. This reporting standard is required
for San Miguel County beginning with the 2011 audit; however staff is wanting to implement
this reporting for audit 2010. If there will be additional costs to implement this reporting early
or additional costs to train San Miguel County staff on this reporting, please provide this cost
separately.
• Any additional comments, background, data, etc., which you feel may be pertinent.
Time Requirements
The following deadlines are presently anticipated:
RFP mailed to prospective bidders August 24, 2010
Proposal deadline
September 20, 2010 by 5 PM
Notification of bid selection October 20, 2010
Engagement of successful firm; fieldwork can begin November 1, 2010
End of fiscal year December 31, 2010
Submit audit report to County Commissioners for approval no later than July 15, 2011
Submit audit report to the Office of the State Auditor no later than July 31, 2011

Evaluation Process
The County will judge the merits of proposals received in accordance with the criteria discussed
below. The bidder is responsible for providing all information requested in this RFP and failure to
do so may result in disqualification of the proposal. During the evaluation process, the County
may request firms to complete an oral presentation or answer further questions about their
proposal.
Criteria
The following criteria will be used to determine which firm best meets the needs of the county.
The adequacy and completeness of the proposal.
The experience of the firm.
The audit team's experience and qualifications.
The firm's ability to fulfill the requirements in a timely manner.
The proposed cost (number of hours and hourly rate).
Additional information
San Miguel County will not be liable for any cost incurred in the preparation of proposals.
The submission of a proposal shall be prima facie evidence that the firm has full knowledge
of the scope, nature, quantity and quality of work to be performed; the detailed
requirements of the specifications; and, the conditions under which the work is to be
performed.
San Miguel County will not be responsible for any costs not included in the proposal.
San Miguel County reserves the right to conduct pre-contract negotiations with any or all
firms submitting proposals.
San Miguel County reserves the right to reject any and all proposals, the right in its sole
discretion to accept any proposal it considers most favorable to the county's interest, and
the right to waive minor irregularities in the procedures. The county further reserves the
right to seek new proposals when such procedure is reasonably in the best interest of the
county.
In connection with the performance of work under the contract, the firm agrees not to
discharge, promote or demote, refuse to hire, or discriminate in matters of compensation
against any person otherwise qualified, solely because of race, religion, creed, gender,
national origin, age, sexual orientation, disability, or any other legally protected status.
The cost for audit services for fiscal year 2009 was $19,950.