Request for Proposal for Auditor Services 2025

The Clearview Library District is excited to announce the release of this Request for Proposal (RFP) for Auditor Services for 2025. 

Submit all responses via E-mail as attachments to be Sarah Watson, Financial Administrator at sarah@clearviewlibrary.org.

Deadline for submission: Friday, November 21, 2025.

View the RFP

Questions received from potential consultants, along with our responses, will be shared on this page after the Submittal of Questions deadline on November 7, 2025, 5:00 PM (MST).

Below are the questions we have received from potential consultants, along with our responses:

• Q: Can you please provide the prior year audit report and the management letter?
• A: The file is located here: 2024 Audited Financial Statements.

• Q: Did you have any findings, significant deficiencies or material weaknesses in your last audit?
• A: No findings or deficiencies were identified or reported.

• Q: Why are you changing auditors?
• A: We are issuing this RFP because our contract with the current auditor has come to its completion. As part of our standard procurement process, we invite proposals to ensure we continue to secure high-quality auditing support.

• Q: Are there any outstanding or unpaid invoices to the prior auditors as of today?
• A: Yes, the audit fee for last year is in accounts payable awaiting a response from the audit firm.

• Q: Does the Library District use Quickbooks or any other form of accounting system?
• A: Clearview Library District uses Quickbooks online.

• Q: Is there a preference if the audit is performed remotely or on-site?
• A: No preference as information can be exchanged virtually or in person.

• Q: How many people are in the accounting department?
• A: 1. 

• Q: Would you anticipate having us assist with preparation of financial statements, calculation and recording of pension and OPEB items and preparation of the MD&A?
• A: Preparation of financial statements and footnotes: Yes. I'm happy to provide more details on this but currently the "Basic Financial Statements" in the audit report and all pension/OPEB accounting is done by the audit firm.
• A: Calculation and recording of pension and OPEB items: Yes.
• A: Preparation of the MD&A: No - this is something we'll prepare in house.

• Q: We typically schedule our audits in 1 week increments and would staff accordingly to be done that week. Can you give me a sense of when you would be ready for that week to begin? (i.e. February / April, etc.)
• A: Ideally, we would start the audit in April with draft reports ready for board review in May-early June with time for questions/changes and filing with the OSA by 7/31. 

• Q: What were the fees charged for the 2024 and 2023 services listed in the RFP?  Also, were any additional fees billed in prior years for services provided that were outside the scope of services within the RFP?  If so, would you please provide a list of services and fees relating to those additional services?  
• A: The budget for the 2023 audit was $11,000 and for 2024 was $18,000. No additional fees were billed outside of the original agreement and scope.

• Q: Please provide the Audit Journal Entries (posted and unposted/passed) for 2024. 
• A: Unfortunately, I cannot provide those entries as I haven't been sent them by our current firm.

• Q: Are you able to provide read-only secure remote access to financial records, systems, and reports as needed during the audit? 
• A: Yes, all information will be provided as requested for the audit as needed.

• Q: What characteristics or qualifications is the District prioritizing in selecting its next auditor? 
• A: We are seeking technical competence, public-sector relevance, independence, communication and value-added insight in the audit firm we select during this process.

• Q: Would you like any additional services included (e.g., training, policy review, internal control assessment)? 
• A: Not at this time.

• Q: Have there been any significant transactions this year (e.g., debt issuance, capital project, land sale, etc.)? 
• A: There have been no significant transactions this year outside of normal operating activities.

• Q: Are there any known significant transactions or activities planned for future periods that should be considered in our proposal fees?  
• A: Currently, there are no significant transactions or activities planned in the near future that need to be considered in the proposal fees.

• Q: Is the District planning to early-implement any new GASB standards in the current or upcoming fiscal year? 
• A: We are not aware of any applicable GASB standards that require implementation for the first time with fiscal year 2025 financial statements but would seek the expert advice from our selected audit firm on such matters.

• Q: Please confirm that the auditor is expected to prepare the financial statements in connection with the audit, ensuring appropriate safeguards are in place to maintain independence and objectivity.   
• A: To confirm, yes the audit firm selected is to prepare the financial statements in connection with the audit, ensuring appropriate safeguards are in place to maintain independence and objectivity.  

• Q: Would the District consider having the selected auditor perform interim fieldwork in the October through December timeframe to shift substantial amounts of effort out of the post-close timeframe?   
• A: No, this isn't an option we would like to consider for the fiscal year 2025 audit.

• Q: Has the District experienced any challenges with grant reporting, eligibility, or drawdowns? 
• A: No, the District has not experienced any challenges with grant reporting, eligibility, or drawdowns.

• Q: Does the District expect to have a Single Audit performed for 2025 based off the level of federal expenditures incurred by the District during the year? 
• A: No, the District does not expect to have a Single Audit performed for 2025.

• Q: What is the reason for the RFP? Is the current audit firm allowed to bid and how long have they been conducting the audit?
• A: We are issuing this RFP because our contract with the current auditor has come to its completion. As part of our standard procurement process, we invite proposals to ensure we continue to secure high-quality auditing support. Yes, the current firm has been invited to bid and they have been the audit firm for 7 years.

• Q: Are there improvements that you would like to see made in the overall audit process, timing, communication, other areas?
• A: We would welcome enhancements that focus on earlier and clearer communication of timelines, key deliverables and emerging issues, as well as streamlined audit fieldwork and reporting processes so our staff and leadership can engage proactively and complete the audit cycle more efficiently.

• Q: Have there been any changes or departures in key staff, at all levels, in the past year that would affect the upcoming audit? Are you aware of any upcoming departures of key financial reporting personnel due to retirements, etc. in the next year or two?
• A: Due to restructuring of the administrative team, there were three key positions that were impacted in 2025 to include adding an HR Generalist, a Financial Administrator and a reorganization of IT management. Currently we are not aware of any upcoming departures of key financial reporting personnel due to retirements, etc. in the next year or two.