Request for Proposals - Local Unit Financial and Federal Single Audit

Location:	Michigan
Posted:	Jul 1, 2026
Due:	Jul 17, 2026
Agency:	Benzie County
Type of Government:	State & Local
Category:	R - Professional, Administrative and Management Support Services
Publication URL:	To access bid details, please log in.

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BENZIE COUNTY

REQUEST FOR PROPOSAL

LOCAL UNIT FINANCIAL AND FEDERAL SINGLE AUDIT

The County of Benzie hereby issues a Request for Proposal (RFP) for the performance of a

financial audit of the various office, departments, boards, and commissions of Benzie County,

Michigan, and a possible Federal compliance audit (single audit), for the fiscal years ending

September 30, 2026, September 30, 2027, and September 30, 2028.

AUDIT SCOPE

The scope of the financial audit is all funds and departments of Benzie County as of and for the

year ended September 30, 2026, September 30, 2027, and September 30, 2028, except Benzie

County Road Commission, Benzie-Leelanau District Health Department, The Medical Care

Facility (The Maples), Frankfort City-County Airport Authority, The Benzie County

Conservation District, and The Benzie Transportation Authority.

A list of all funds of Benzie County is included in Appendix A.

The scope of the Federal compliance audit (single audit) is all Federal funds expended as stated

in the Federal Office of Management and Budget (OMB) Circular A-133 and F65 report.

AUDIT STANDARDS

The 2026, 2027, and 2028 audits of Benzie County shall be performed in accordance with

generally accepted auditing standards as contained in the Statement of Auditing Standards of the

American Institute of Certified Public Accountants (AICPA), Government Auditing Standards

issued by the Comptroller General of the United States, the requirements as detailed in OMB

Circular A-133, “Audits of States and Local Governments and Non-Profit Organizations”, the

AICPA Industry Audit Guide, “Audits of States, Local Governmental Units”, and the Michigan

Governmental Accounting and Auditing Guide issued by the State of Michigan, Department of

Treasury.

REPORTS REQUIRED

1. The Auditor shall render an opinion on the general purpose financial statements

prepared in accordance with generally accepted accounting principles, the Statements

of the Governmental Accounting Standards Board (GASB) and Michigan Department

of Treasury’s Uniform Reporting Format for Financial Statements for Counties and

Local Units of Government in Michigan and OMB Circular A-133.

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REQUEST FOR PROPOSAL

Local Unit Financial and Federal Single Audit

2. A schedule of Federal assistance accompanied by the Auditor’s report on that

schedule.

3. The Auditor’s report on the study and evaluation of internal control in accordance

with OMB Circular A-133.

4. The Auditor’s report on compliance in accordance with OMB Circular A-133

5. Audit of Benzie County’s Economic Development Corporation

The Auditor shall submit three (3) copies of all reports to the Michigan Department of

Treasury and fifteen (15) copies and one electronic copy to the Benzie County Board of

Commissioners. The Auditor shall submit the audit reports to the Michigan Department

of Treasury no later than March 15, 2027, March 15, 2028, and March 15, 2029,

respectively.

REPORTS ON FINDING OF SUSPECTED FRAUD AND/OR EMBEZZLEMENT

During the course of an audit, the independent certified public accountant should be

constantly aware of the possibility of fraud and/or embezzlement. If the auditor’s

examination reveals there is a possibility of fraud or embezzlement, an oral report should

be immediately made to the Deputy State Treasurer in charge of the Local Government

Audit Division of the Michigan Department of Treasury. This oral report should be

promptly followed up by a written report to the Deputy State Treasurer disclosing the

finding(s) of the certified public accountant.

EXIT CONFERENCE

The auditors shall hold an exit conference with the appropriate officials well in advance

of the State filing deadline. The auditor shall have a draft of all reports required,

including the financial statements and the letter of comments and recommendations, at

the exit conference.

PROPOSAL

The CPA firm’s proposal shall be organized as follows:

1. Title Page

a. Show the RFP subject, the name of the firm, local address, telephone

number, name of contact person, and the date.

2. Table of Contents

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REQUEST FOR PROPOSAL

Local Unit Financial and Federal Single Audit

a. Include an identification of the material by section and by page number.

3. Letter of Transmittal

a. Briefly state the proposer’s understanding of the work to be done.

b. State the all-inclusive fee for which the work will be done and include a

breakdown between County Audit and single audit report.

c. State the names of the persons authorized to make representations for the

firm, their titles, addresses, and telephone numbers.

d. State that the person signing the letter will be authorized to bind the

proposer.

4. Profile of the Proposer

a. State whether the firm is local, regional, national or international

b. State the location of the office from which the work is to be done and the

number of partners, managers, supervisors, seniors, and other professional

staff employed at that office.

c. Describe the range of activities performed by the local office, such as

auditing, accounting, tax services, or management services.

5. Mandatory Criteria

a. Affirm that the proposer is a properly licensed Certified Public Accountant

in the State of Michigan. Include a copy of the license.

b. Affirm that the proposer meets the independence standards of the

Government Auditing Standards (GAO).

c. Affirm that no work will be subcontracted by the proposer.

6. Summary of the Proposer’s Qualifications

a. Identify the supervisors who will work on the audit. Resumes including

relevant experience and continuing education for each person assigned to

the audit should be included. The resumes may be included as

attachments.

b. List the recent auditing experience of Local Units of Government in

Michigan.

c. Include a copy of the firm’s most recent peer review report.

7. Proposer’s Approach to the Examination

a. Submit a work plan to accomplish the scope defined in the Request for

Proposal. The work plan should include time estimates for each

significant segment of the work and staff level to be assigned.

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REQUEST FOR PROPOSAL

Local Unit Financial and Federal Single Audit

b. State whether the examination will be in accordance with generally

accepted auditing standards.

c. State the primary purpose of the examination is to express an opinion on

the financial statements and that such examination is subject to the

inherent risk that errors or irregularities may not be detected. State that if

conditions are discovered which lead to the belief that material errors,

defalcations, or other irregularities exist, or if any other circumstances are

encountered that require extended services, the auditor will promptly

advise the County. State that no extended services will be performed

unless they are authorized in the contractual agreement or in an

amendment to the agreement.

8. Compensation

a. State the total hours and hourly rate required by staff classification and the

resulting all-inclusive maximum fee for which the requested work will be

done.

9. Timeline

a. Submit a schedule of dates for:

i. Commencement of preliminary field work

ii. Commencement of field work

iii. Exit conference and issuance of final report

10. Additional Data

a. Any additional information considered essential to the proposal should be

included in this section. If there is no additional information to present,

state “There is no additional information we wish to present.”

SUBMISSION OF PROPOSALS

All proposals are to be submitted to the Benzie County Administration Office, 448 Court

Place, Beulah, Michigan 49617, no later than 4:00 p.m., Friday, July 17, 2026 in a sealed

envelope clearly marked “Benzie County 2026-2028 Audits.” Digital submissions will be

accepted at benzieadmin@benzieco.gov, subject line noted as Benzie County 2026-2028

Audits.

Bids are to be opened and read on Monday, July 20, 2026 at 10:00 a.m. in Room 206 of the

Government Center, 448 Court Place, Beulah, MI 49617

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REQUEST FOR PROPOSAL

Local Unit Financial and Federal Single Audit

The Benzie County Board of Commissioners reserves the right to reject any or all proposals

submitted, to request additional information from any bidder, and to waive any irregularities in

the bidding process if it is in the best interest of the County.

The award of the bid will be made to the CPA firm which, in the opinion of the Benzie County

Board of Commissioners, is best qualified to meet Benzie County’s needs in performing the

audit.

Proposals will be evaluated in their entirety and selection of the audit firm will be based on the

overall total proposal.

QUESTIONS ABOUT THE AUDIT

Any questions that may arise concerning the RFP or the financial records of the County of

Benzie may be directed to the Benzie County Treasurer at (231)882-0011.

SUPPLEMENTAL INFORMATION AND REQUIREMENTS:

Benzie County reserves the right to waive any informality or defect in any proposal, to accept

any proposal or parts thereof or to reject any or all proposals, should it deem it to be in the best

interest of Benzie County to do so. The County reserves the right to revise the contents of the

proposal and to negotiate all aspects of this proposal and any future agreement with the

successful firm of the County's choice. The County further accepts no responsibility for

expenses which may be incurred in the preparation of such proposals. The selected firm shall be

expected to comply with all applicable State and Federal laws in the performance of services.

Submittals to the County are considered public information. The County has the right to disclose

information contained in the submittals. The County further reserves the right to photocopy,

circulate or otherwise distribute any material submitted in response to the Request for Proposal

(R.F.P.). Original materials which the consultant may wish returned shall be clearly marked to be

returned to them.

The selection of the successful firm shall be made without regard to race, color, sex, age,

religion, sexual preferences, handicap, political affiliation, veteran status, or national origin. The

County is an Equal Opportunity Employer.

The selected Firm will be required to enter into a Consultant Agreement for this project.

Any questions regarding this request for proposal shall be submitted in writing to the County

Administrator at least seven (7) days prior to the deadline for submitting the request for proposal.

Written answers to questions, which in the opinion of the County may change or substantially

clarify the request for proposal, will be submitted to all prospective firms.

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