Audit Services

Location:	Maine
Posted:	Mar 6, 2026
Due:	Apr 1, 2026
Agency:	City of Bangor
Type of Government:	State & Local
Category:	R - Professional, Administrative and Management Support Services
Solicitation No:	P26-38
Publication URL:	To access bid details, please log in.

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Request for Proposals

Audit Services

Proposal No. P26-38

Purchasing Department

73 Harlow Street

Bangor, ME 04401

207-992-4282

Issue Date:

March 6, 2026

I. Introduction

The City of Bangor (City) requests proposals from qualified independent auditors having sufficient

governmental accounting and auditing experience in performing an audit in accordance with the

specifications outlined in this Request for Proposals (RFP). This request is for fiscal years ending

June 30, 2026, 2027, and 2028. Three (3) additional one (1) year renewal options are

contemplated contingent upon mutual agreement of the parties.

The audit will encompass a financial and compliance examination of the City’s Annual

Comprehensive Financial Report (including the School Department). The audit will be conducted

in accordance with auditing standards generally accepted by the United States: the standards for

financial statements contained in Government Auditing Standards issued by the Comptroller

General of the United States; audit requirements of Title 2 U.S. Code of Federal Regulations Part

200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal

Awards and applicable amendments; Federal Aviation Administration compliance requirements

described in the Passenger Facility Audit Guide for Public Agencies, the Maine Uniform

Accounting and Auditing Practices for Community Agencies, and all other applicable laws and

regulations.

II. General Information

Available at the following web address: www.bangormaine.gov/proposals on the City’s website.

By submitting a response to this solicitation, the Proposer accepts the responsibility for

downloading, reading, and bidding by the terms and conditions set forth in the City’s “General

Information for Vendors.”

In your proposal, please specify whether you currently have, or are in the process of developing,

a domestic violence policy. If you do not have such a policy, let us know if you would like to receive

a copy of the City of Bangor's policy as a reference.

Proposal No. P26-38

Audit Services

III. Submission

For consideration, submit the proposal Bid Form in sealed envelope or electronically via

submission methods listed below. The envelope or subject line must be clearly marked as

"Proposal No. P26-38: Audit Services" by 2:00 P.M. on Wednesday, April 1, 2026

Submission of documents can be completed by:

A. Emailing to bids@bangormaine.gov; or

B. Hand Deliver to Customer Service, 73 Harlow Street, Bangor, ME; or

C. US Post Office addressed to City of Bangor-Purchasing Department, 73 Harlow Street,

Bangor, ME 04401; or

D. All Other Delivery Services addressed to City of Bangor-Purchasing Department, 73 Harlow

Street, Bangor, ME 04401.

All submissions should reference “Proposal No. P26-38: Audit Services”. Proposals will be

publicly opened at the time stated above in the Paul Bunyan Room (First floor near the side

entrance), in City Hall, 73 Harlow Street, Bangor, ME.

A tabulation of all received proposals will be posted on the City's website as soon as possible after

the opening date. Visit https://www.bangormaine.gov/Bids.aspx for results. The "Show

Closed/Awarded/Cancelled Bids" box must be checked to see the proposal information.

IV. Questions

Any questions must be directed in writing to bids@bangormaine.gov no later than 4:30 P.M.,

Friday, March 13, 2026

The City will provide a response by 4:30 P.M. on Friday March 20, 2026. This response will be in

the form of an addendum, accessible on the City's website. Notifications will be sent when new

addenda are released. To receive these notifications, the City strongly encourages all potential

bidders to register as vendors at www.bangormaine.gov/vendorregistration.

V. Late Proposals

It is the responsibility of the Proposer(s) to see that their proposals have sufficient time to be

received by the Purchasing Department before the submittal deadline. Any proposal, portion of

a proposal, or requested proposal revision received at the City Purchasing Department after the

time and date specified, will be returned to the Proposer unopened.

VI. Withdrawal of Proposals

No Proposer may withdraw their proposal for a period of ninety (90) days from the date of

opening. All proposals shall be subject to acceptance by the City during this period.

Proposal No. P26-38

Audit Services

To withdraw a proposal prior to the opening, the Proposer shall request the withdrawal in writing.

All costs associated with the withdrawal (i.e., mailing fees) will be borne by the Proposer.

VII. Rejection

The City reserves the right to reject any proposals, waive any informalities or defects in proposals,

or accept a higher-cost proposal if it is deemed to be in the best interest of the City. The City also

reserves the right to request clarification of any details from the successful Proposer.

VIII. Information for Proposers

A. All Federal and State taxes must be excluded from the proposal price. Upon request, a tax

exemption certificate for the City of Bangor shall be furnished to the successful Proposer.

B. The Bid Form, included with this request, must be completed and returned for a proposal to

be considered.

C. Proposers are required to maintain the following insurance policies throughout the life of the

project and name the City of Bangor as an additional insured where applicable:

1. Worker’s Compensation Insurance

2. Employer’s Liability Insurance

3. Comprehensive Automobile Liability

4. Commercial & General Liability

5. Professional Liability (Errors &

Omissions)

Statutory

$500,000 each accident

$500,000 disease – policy unit

$500,000 disease – each employee

$1,000,000 combined, single limit per

accident

$1,000,000 combined single limit

$2,000,000 aggregate

$1,000,000 combined single limit

$2,000,000 aggregate

IX. Background

The City of Bangor operates under a charter as amended, providing for a council-manager form

of government with a nine (9)-member City Council. The Charter grants to the City Council all

powers to enact, amend, or repeal rules, ordinances, and resolutions relating to the City’s

property, affairs, and government in order to preserve public peace, health, and safety, to give

effect to any vote of the City, and to authorize the issuance of debt. The entire Council adopts an

annual budget. The City Manager is the administrative head of the City and responsible to the

City Council for the administration of all departments.

All departments, including all State and Federal grants, of the City are subject to this audit. The

School department and Cross Insurance Center (Bass Park) have their own separate accounting

systems.

Proposal No. P26-38

Audit Services

The accounting and financial functions of the City are centralized at City Hall for all departments,

with the exception of Bass Park and parking facilities, both of which are operated by a third-party

contractor. The School department’s accounting and financial functions are accounted for within

a separate accounting system.

City of Bangor ACFR, Uniform Guidance (Single Audit), Passenger Facility Charges, and MAAP

reports and Management letters can be viewed on the City’s website:

https://www.bangormaine.gov/281/Finance .

More detailed information on the City and its finances can be found in published reports such as

the Annual Budget and Official Statements, also available at the link required above.

X. Principal Contact

The auditor’s principal contact with the City of Bangor will be Stephanie Kimball, Finance Director

(FD), or a designated representative, who will coordinate the assistance to be provided by the

City of Bangor to the auditor.

A list of key personnel with the location of their principal offices (Appendix B) and a list of elected

officials (Appendix C) are attached.

XI. Federal and State Financial Assistance

During the fiscal year ending June 30, 2024 (the last completed audit at the time of this posting),

the City of Bangor expended funds received from federal awards (including passenger facility

charges) in 80 separate grant agreements.

There were 31 separate grant agreements included within the MAAP compliance reports for the

year ending June 30, 2024. The City anticipates similar financial assistance will be received in

subsequent years.

XII. Scope of Services

The City desires the auditor to express an opinion on the fair presentation of its basic financial

statements in conformity with generally accepted accounting principles and procedures

applicable to governmental units.

The auditor is not required to audit the combining and individual fund statements and schedules.

However, the auditor is to provide an opinion on the combining and individual fund financial

statements and supporting schedules based on the auditing procedures applied during the audit

of the basic financial statements taken as a whole. The auditor is not required to audit the

statistical section of the report. In connection with the examination of the records and financial

statements, the auditor shall review the system of internal control, operating procedures, and

compliance with budgetary and legal requirements of the City.

Proposal No. P26-38

Audit Services

The auditor shall perform an audit of the School department accounts in accordance with the

requirements of Title 20-A MRSA, Section 6051, which will include examining the Financial Report

of Public Schools submitted to the State Department of Education on Form EF-M-45 for fairness

of presentation.

The auditor shall perform a financial and compliance audit for all Federally assisted programs in

accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative

Requirements, Cost Principles, and Audit Requirements of Federal Awards.

The auditor shall perform a compliance audit for all agreements required by the Maine Uniform

Accounting and Auditing Practices for Community Agencies.

The auditor must prepare and file the Municipal Audit Procedural Form and a copy of the auditor’s

report with the State Department of Audit within thirty (30) days after completion of the audit.

The auditor shall be responsible for performing certain limited procedures involving required

supplementary information required by the Governmental Accounting Standards Board as

mandated by generally accepted auditing standards.

The City views its engagement with an audit firm as an ongoing professional relationship in which

the firm is expected to provide consultation services during the course of the engagement. As

such, the auditor is expected to consult with the City, as required, on auditing, accounting,

financial reporting, and operating matters as they arise and to provide the City with information

on current developments that would affect the City’s financial operations and management.

A. The City’s objective is to select the firm best qualified to provide the following:

1. Audit of ACFR.

2. “Single audit” covering the City’s Federal and State grants (including Passenger Facility

Charges) for each year as required by the Uniform Guidance.

3. Audits of Agreement required by MAAP.

4. Audit of School Activity Funds.

5. Technical assistance to City personnel on various accounting and reporting issues.

6. Technical assistance and advice to City personnel on specialized financial matters that

arise during the contract period.

B. Following the completion of the audit of the financial statements, the auditor shall issue:

1. Basic Financial Statement Reports: Report on the fair presentation of the basic financial

statements in conformity with generally accepted accounting principles.

2. Uniform Guidance Act Reports:

Proposal No. P26-38

Audit Services

This is the opportunity summary page. It provides an overview of this opportunity and a preview of the attached documentation.

Bid Number:	P26-38
Bid Title:	Audit Services
Category:	Consulting & Professional Services
Status:	Open