Professional Audit Services

SCOPE OF SERVICES: It is the intention of the Northwest Fire District (NWFD) to purchase professional audit services. Northwest Fire District, herein referred to as the District, is soliciting proposals from qualified firms of Certified Public Accountants to audit its basic financial statements for the fiscal years ending June 30, 2026 through June 30, 2028, with the option of auditing its basic financial statements for two subsequent fiscal years. These audits are to be performed in accordance with the following: 1) U.S. generally accepted auditing standards as set forth by the American Institute of Certified Public Accountants 2) Standards for financial audits as set forth in the U.S. Government Accountability Office’s Government Auditing Standards, known as the Yellow Book 3) Provisions of the Single Audit Act and the U.S. Office of Management and Budget Uniform Guidance 4) Arizona Revised Statutes NATURE OF SERVICE REQUIRED: The District desires the auditor to express an opinion on the fair presentation of its basic financial statements in conformity with U.S. generally accepted accounting principles. Specific deliverables should include the following: 1) An expression of an audit opinion in conjunction with the full-scope audit of an annual comprehensive financial report (ACFR) 2) Single audit report relative to state and/or federal financial assistance programs (if necessary) 3) Management letter indicating deficiencies or opportunities for accounting and reporting improvements, specifically identifying any reportable condition or material weakness 4) Disclosure of irregularities and illegal acts SPECIAL CONSIDERATIONS: The District will submit its ACFR to the Government Finance Officers Association of the United States and Canada (GFOA) for review in their Certificate of Achievement for Excellence in Financial Reporting program no later than December 31. It is anticipated the auditor will be required to provide assistance requested by the District to ensure conformity with program requirements. District staff will draft the Schedule of Expenditures of Federal Awards (if necessary). When completed, the ACFR will be displayed for public inspection on the District’s web page. SEE ATTACHED FOR ADDITIONAL