Request for Proposals - Accounting, Professional Auditing, and Financial Services

REQUEST FOR PROPOSAL
ACCOUNTING
PROFESSIONAL AUDITING &
FINANCIAL SERVICES
Issued Monday, October 5, 2026
I. POINT OF CONTACT:
Ms. Stephanie Beardsley - Sauk County Finance Director
Stephanie.Beardsley@saukcountywi.gov
Sauk County West Square Building
505 Broadway
Baraboo, Wisconsin 53913
Phone: (608) 355-3236
Fax: (608) 355-3522
II. PROPOSAL DUE DATE AND TIME:
12:00 noon, Central Standard Time, Friday, October 23, 2026
Five (5) sealed copies of the proposal must be received and date stamped no later than 12:00 noon,
Central Standard Time, Friday, October 23, 2026. Proposals or amendments received by Sauk
County after that time will not be considered. Public opening of RFP's will be conducted at 1:00
p.m. on October 23, 2026, in the Accounting Department, Sauk County West Square Building,
505 Broadway, Baraboo, Wisconsin 53913.
III. ALL PROPOSALS MUST BE ADDRESSED TO:
Sauk County Clerk
Sauk County West Square Building
505 Broadway
Baraboo, Wisconsin 53913
The words "PROFESSIONAL AUDITING & FINANCIAL SERVICES" must be marked on
the opaque, sealed envelope.
Sauk County Professional Auditing Services Request for Proposal
for the Years Ended December 31, 2026, 2027 and 2028
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PART ONE
INTRODUCTION AND GENERAL INFORMATION
1. INTRODUCTION
1.1 This document constitutes a request for competitive, sealed proposals from qualified firms of
certified public accountants to provide auditing and financial services for the County of Sauk's financial
statements for the calendar years ending 2026, 2027, and 2028. The County may negotiate an extension of
the services for the two (2) subsequent years at the end of the three-year term.
1.2 There is no expressed or implied obligation for Sauk County to reimburse responding firms for any
expenses incurred in preparing proposals in response to this request.
2. ORGANIZATION
2.1 This document, referred to as a Request for Proposal (RFP), has been divided into the following
parts:
2.1.1 Part One - Introduction and General Information
2.1.2 Part Two - Specifications and Services to be Provided
2.1.3 Part Three - General Requirements - Contract Standard Terms and Conditions
2.1.4 Part Four - Proposal Submission Information
2.1.5 Part Five - Exhibits/Pricing Page
3. DEFINITIONS
3.1 For the purpose of this RFP the proposer will be referred to as Contractor and Sauk County will be
referred to as County.
4. BACKGROUND INFORMATION
4.1 Sauk County is one of 72 units of county government in the State of Wisconsin and is a municipal
corporation existing pursuant to the authority of Chapter 59 of the Wisconsin Statutes. Sauk County
encompasses 840 square miles including 22 towns, 14 villages, and 3 cities. The County has an estimated
population of 66,652. County operations include an 82-bed skilled nursing facility, a human services
department, a law enforcement agency, a state circuit court system with three branches, a highway
department, tax administration, and other Wisconsin county government related functions.
4.1.1 The following information about Sauk County's financial activity are actuals for 2025:
Vendor checks and direct deposits issued annually 9,255
Payroll checks and direct deposits issued annually 17,250
W2's issued 825
4.1.2 Sauk County develops and files with the Wisconsin Department of Revenue the Report
Form A.
4.1.3 Sauk County is required to obtain a GAAP Financial Audit for Wisconsin Medicaid
Nursing Homes subject to specific Wisconsin Department of Health Services (DHS) requirements.
4.1.4 For the 2025 audit, there were no material journal entries made by the auditors. Further,
there have been no disagreements with prior auditors over the term of the expiring engagement.
4.1.5 Sauk County is proud to also have received the Government Finance Officers Association
Distinguished Budget Presentation Award every year since the 2003 budget year.
Sauk County Professional Auditing Services Request for Proposal
for the Years Ended December 31, 2026, 2027 and 2028
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4.1.6 Sauk County is proud to also have received the Government Finance Officers Association
Certificate of Achievement for Excellence in Financial Reporting every year since creation of the
first Annual Consolidated Financial Report for the year ended December 31, 2012.
4.1.7 Sauk County is proud to also have received the Government Finance Officers Association
Award for Outstanding Achievement for its Popular Annual Financial Report for the years ended
December 31, 2018 through December 31, 2021. It is Sauk County's intention to apply for this
achievement again beginning with the year ended December 31, 2026.
4.1.8 The most recently issued audited Annual Consolidated Financial Report and Report on
Federal and State Financial Awards (single audit) for the year ended December 31, 2025, as well as
other useful information about Sauk County, can be found on Sauk County's web site at:
https://www.co.sauk.wi.us/accounting/budget-and-financial-archive.
Sauk County Professional Auditing Services Request for Proposal
for the Years Ended December 31, 2026, 2027 and 2028
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PART TWO
SCOPE OF WORK
PROFESSIONAL AUDITING & FINANCIAL SERVICES
1.0 SPECIFICATIONS AND SERVICES TO BE PROVIDED:
1.1 Scope of Work to be Performed
Sauk County desires the auditor to assist in the preparation and express an opinion on the fair presentation of
its general purpose financial statements in conformity with generally accepted accounting principles. The
auditor will also issue an opinion on the County's combining and individual fund and government-wide
statements and schedules. The auditor shall also be responsible for performing certain limited procedures
involving supplementary and required supplementary information required by the Governmental Accounting
Standards Board. These audits are to be conducted in accordance with the following requirements and their
amendments:
1.1.1 Generally accepted auditing standards for public accounting.
1.1.2 Government Auditing Standards, as issued by the Comptroller of the United States.
1.1.3 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
1.1.4 State Single Audit Guidelines as published by the Wisconsin Department of
Administration.
1.1.5 Wisconsin Administrative Rule - Tax 16.
1.1.6 Any other requirements of the State of Wisconsin, United States government, or
Governmental Accounting Standards Board.
These audit guides are amended from time to time or totally revised by the respective state or federal agencies.
The most current version shall set the standards to be followed. It is the Contractor's responsibility to be
aware of and apply the most current standards.
1.2 Reports to be Issued
1.2.1 The auditor's reporting responsibilities are inherent in the auditing standards. The
following reports to be issued are representative, but may not be all-inclusive, of the auditing
standards.
Following the completion of the audit of the calendar year's financial statements, the auditor shall
issue:
1.2.1.1 A report on the fair presentation of the financial statements in conformity with
generally accepted accounting principles and government auditing standards.
1.2.1.2 A report on the combining and individual fund and account group financial
statements, both on a fund and government-wide basis. Included, but no opinion expressed
and only limited review, should be management discussion and analysis and budget
comparison schedules.
1.2.1.3 A report on the schedule of federal and state financial assistance.
1.2.1.4 A report on the internal control structure based on the auditor's understanding of
the control structure and assessment of control risk.
1.2.1.5 A report on compliance with applicable laws and regulations.
Sauk County Professional Auditing Services Request for Proposal
for the Years Ended December 31, 2026, 2027 and 2028
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1.2.1.6 A report on the internal control structure used in administering federal and state
financial assistance programs.
1.2.1.7 A report on compliance with laws and regulations related to major and non-major
federal and state financial assistance programs. This report should include an opinion on
compliance with specific requirements applicable to major federal and state financial
assistance programs, a report on compliance with general requirements applicable to major
federal and state financial assistance programs, and a report on compliance with laws and
regulations applicable to non-major federal and state financial assistance program
transactions tested.
1.2.1.8 A report as required by Wisconsin Administrative Rule-Tax 16.
1.2.1.9 A report on compliance with Wisconsin Medicaid Nursing Home generally
accepted accounting principles financial audit subject to specific Wisconsin Department of
Health Services requirements. Costs for this report should be billed separately as this is
allocated directly to the Sauk County Health Care Center.
1.2.2 In the required reports on internal controls, the auditor shall communicate any reportable
conditions found during the audit. A reportable condition shall be defined as a significant deficiency
in the design or operation of the internal control structure, which could adversely affect the
organization's ability to record, process, summarize, and report financial data consistent with the
assertions of management in the financial statements.
Reportable conditions that are also material weaknesses shall be identified as such in the report.
Non-reportable conditions discovered by the auditors shall be reported in a separate letter to
management, which shall be referred to in the reports on internal controls. The reports on
compliance shall include all instances of noncompliance.
1.2.3 Irregularities and illegal acts. Auditors shall be required to make an immediate, written
report of all irregularities and illegal acts or indications of illegal acts of which they become aware
to the following parties:
1.2.3.1 Administrator
1.2.3.2 County Board Chairperson
1.2.3.3 Corporation Counsel
1.2.3.4 Finance, Personnel & Insurance Committee
1.2.3.5 Federal and State cognizant agencies for single audit purposes.
1.2.4 Interaction with the Finance, Personnel & Insurance Committee. Auditors are expected to
meet with Sauk County's Finance, Personnel & Insurance Committee at commencement and
completion of each year's audit regarding:
1.2.4.1 Auditor and management responsibilities under generally accepted government
auditing standards
1.2.4.2 Impact of new or updated Governmental Accounting Standards Board or other
regulatory body pronouncements
1.2.4.3 Significant accounting policies, and management judgments and accounting
estimates
1.2.4.4 Significant audit adjustments
1.2.4.5 Disagreements with management
1.2.4.6 Difficulties expected or encountered in performing the audit
Sauk County Professional Auditing Services Request for Proposal
for the Years Ended December 31, 2026, 2027 and 2028
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1.3 Special Considerations
1.3.1 In the event Sauk County prepares one or more official statements in connection with the
sale of debt securities which may contain the general purpose financial statements and the auditor's
report thereon, the auditor shall be required, if requested by the financial advisor and/or the
underwriter, to provide consent to use the general purpose financial statements in the financing
document.
1.3.2 The U.S. Department of Health and Human Services and the Wisconsin Department of
Health Services have been designated as the County's cognizant agencies for federal and state single
audit purposes.
1.3.3 The letter to management communicating non-reportable internal control conditions
discovered by the auditors shall be issued separately by the auditors.
1.3.4 The auditor will be responsible for supplying electronic (pdf) copies of all reports issued.
1.3.5 Difficulties may occur in implementing and complying with newly issued reporting
requirements as mandated by the Government Accounting Standards Board (GASB). Sauk County
may require the auditor's assistance to comply with these reporting requirements.
1.3.6 The County prefers that preliminary fieldwork be performed in late November or early
December and the bulk of fieldwork be performed in mid-April. A final report is expected to be
given to the County Finance, Personnel & Insurance Committee the following summer.
1.3.7 The County will be responsible for providing information to assist the Contractor in
preparation of the first draft of the financial statements and footnotes, as well as the single audit,
forwarding these electronically to the Contractor for review. The Contractor will utilize this
information in the preparation of the statements and will provide a draft to the County for review.
The County will verify the information presented and notify the Contactor of any changes needed
prior to final printing.
1.3.8 The Contractor will be expected to be available throughout the year for general consultation
regarding best practices. Significant, involved questions or projects will be bid separately; however,
the County wishes to maintain an ongoing, year-round relationship.
1.4 Working Paper Retention and Access to Working Papers
All working papers and reports must be retained, at the Contractor's expense, for a minimum of
three (3) years, unless the firm is notified in writing by Sauk County of the need to extend the
retention period. The Contractor will be required to make working papers available, upon request,
to the following parties or their designees:
1.4.1 Sauk County
1.4.2 U.S. Department of Health and Human Services
1.4.3 Wisconsin Department of Health Services
1.4.4 U.S. General Accounting Office (GAO)
1.4.5 Parties designated by the federal and state governments or by Sauk County as part of an
audit quality review process
1.4.6 Auditors of entities of which Sauk County is a recipient or subrecipient of grant funds
In addition, the Contractor shall respond to the reasonable inquires of successor auditors and allow
successor auditors to review working papers relating to matters of continuing accounting
significance.
Sauk County Professional Auditing Services Request for Proposal
for the Years Ended December 31, 2026, 2027 and 2028
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PART THREE - GENERAL REQUIREMENTS
STANDARD TERMS AND CONDITIONS
(REQUESTS FOR PROPOSAL)
1.0 SPECIFICATIONS: The specifications in this request are the minimum acceptable. Sauk County shall be
the sole judge of equivalency. Contractors are cautioned to avoid bidding alternates to the specifications which may
result in rejection of their proposal.
2.0 DEVIATIONS AND EXCEPTIONS: Deviations and exceptions from terms, conditions, or specifications
shall be described fully, on the contractor's letterhead, signed, and attached to the request. In the absence of such
statement, the proposal shall be accepted as in strict compliance with all terms, conditions, and specifications and the
contractors shall be held liable.
3.0 ACCEPTANCE-REJECTION: Sauk County reserves the right to accept or reject any or all proposals, to
waive any technicality in any proposal submitted, and to accept any part of a proposal as deemed to be in the best
interests of Sauk County.
4.0 TAXES: Sauk County and its agencies are exempt from payment of all federal tax and Wisconsin state and
local taxes on its purchases except Wisconsin excise tax on alcoholic beverages which is excepted by State Statutes.
5.0 ENTIRE AGREEMENT: These Standard Terms and Conditions shall apply to any contract or order awarded
as a result of this request except where special requirements are stated elsewhere in the request; in such cases, the
special requirements shall apply. Further, the written contract shall constitute the entire agreement and no other terms
or conditions in any document, acceptance, or acknowledgment shall be effective or binding unless expressly agreed
to in writing by the contracting authority.
6.0 APPLICABLE LAW: The contractor shall at all times comply with and observe all federal and state laws,
local laws, ordinances, and regulations which are in effect during the period of this contract and which in any manner
affect the work of its conduct. The Sauk County Circuit Court shall be the court of exclusive jurisdiction for any
litigation between the parties arising out of the performance of this contract. This contract shall be interpreted in
accordance with the laws of the State of Wisconsin. It is understood that requirements of Wis. Stat. 59.52(29) do
not apply to this solicitation as the contract awarded will not involve "public work" as defined by Wisconsin law.
7.0 ASSIGNMENT: No right or duty in whole or in part of the contractor under this contract may be assigned
or delegated without the prior written consent of Sauk County.
8.0 SUBCONTRACTORS: If subcontractors are planned to be used, this should be clearly explained in the
proposal. Sauk County reserves the right to reject any subcontractor. However, the prime contractor will be
responsible for contract performance whether or not subcontractors are used.
9.0 ARBITRATION/APPEALS PROCESS: Notice of intent to protest and protests of any award made must be
made in writing and filed with Sauk County Clerk, Sauk County West Square Building, 505 Broadway, Baraboo,
Wisconsin 53913, within five (5) calendar days after discussion and recommendation of award. The provisions of
Chapter 68 of the Wisconsin Statutes shall apply.
9.1 Any dispute arising after award as to performance, quality and/or quantity shall be subject to
arbitration as provided under Chapter 788 of the Wisconsin Statutes.
9.2 Sauk County reserves the right to have claims, disputes, or other matters in question decided by
litigation. If Sauk County waives its right to litigation, then the arbitration provisions stated in paragraph
16.1.1 shall apply.
Sauk County Professional Auditing Services Request for Proposal
for the Years Ended December 31, 2026, 2027 and 2028
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10.0 NONDISCRIMINATION: In connection with the performance of work under this contract, the contractor
agrees not to discriminate against any employee or applicant for employment because of age, race, religion, color,
handicap, sex, physical condition, developmental disability as defined in s. 51.01(5), Wis. Stats., sexual orientation or
national origin. This provision shall include, but not be limited to, the following: employment, upgrading, demotion
or transfer; recruitment or recruitment advertising; layoff or termination; rates of pay or other forms of compensation;
and selection for training, including apprenticeship.
10.1 Failure to comply with the conditions of this clause may result in the contractor becoming declared
an "ineligible" contractor, termination of the contract, or withholding of payment.
11.0 SAFETY REQUIREMENTS: All materials, equipment, and supplies provided to Sauk County must comply
fully with all safety requirements as set forth by the Wisconsin Administrative Code, Rules of the Industrial
Commission on Safety, and all applicable OSHA Standards.
12.0 HOLD HARMLESS: Contractor agrees to indemnify, hold harmless, and defend Sauk County, its officers,
agents and employees from any and all liability including claims, demands, losses, costs, expenses and damages of
every kind arising out of or in connection with services provided pursuant to this contract where such liability is
founded upon or grows out of acts or omissions of any agents or employees of the contractor.
13.0 INSURANCE RESPONSIBILITY: The contractor performing services for Sauk County shall comply with
the insurance requirements contained herein.
13.1 Provide own insurance, countersigned by an insurer licensed to do business in the State of
Wisconsin, covering the period of the agreement/contract indicating that Contractor is insured under
professional liability insurance in an amount not less than minimum amounts reasonably necessary and
sufficient within the profession.
13.2 Provide insurance certificates indicating required coverage, countersigned by an insurer licensed to
do business in Wisconsin, covering the period of the agreement/contract. The insurance certificate is required
to be presented prior to the issuance of the purchase order or before commencement of the contract.
14.0 CANCELLATION: Sauk County reserves the right to cancel any contract in whole or in part without penalty
due to non-appropriation of funds, or for failure of the contractor to comply with the terms, conditions, and
specifications of this contract.
15.0 AUDIT: During the term of the contract, the contractor shall, upon the request of the Sauk County Finance
Director, make available at reasonable times and places, such information as may be required for the purpose of
auditing submitted bills for the service provided under the contract.
16.0 INDEPENDENT CONTRACTOR STATUS: None of the officers, employees, or agents of the contractor
are employees of Sauk County for any purpose, including but not limited to compensation, fringe benefits, or insurance
coverage.
17.0 PUBLIC RECORDS ACCESS: It is the intention of the county to maintain an open and public process in
the solicitation, submission, review, and approval of procurement activities.
17.1 Bid/proposal openings are public unless otherwise specified. Records may not be available for
public inspection prior to issuance of the notice of intent to award or the award of the contract.
Sauk County Professional Auditing Services Request for Proposal
for the Years Ended December 31, 2026, 2027 and 2028
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18.0 PROPRIETARY INFORMATION: Any restrictions on the use of data contained within a request, must be
clearly stated in the proposal itself. Proprietary information submitted in response to a request will be handled in
accordance with applicable Sauk County procurement regulations and the Wisconsin public records law. Proprietary
restrictions normally are not accepted. However, when accepted, it is the Contractor's responsibility to defend the
determination in the event of an appeal or litigation.
18.1 Data contained in a proposal, all documentation provided therein, and innovations developed as a
result of the contracted commodities or services cannot be copyrighted or patented. All data, documentation,
and innovations become the property of the Sauk County.
18.2 Any material submitted by the proposer in response to this request that the proposer considers
confidential and proprietary information and which qualifies as a trade secret, as provided in s. 19.36(5), Wis.
Stats., or material which can be kept confidential under the Wisconsin public records law, must be identified.
Proposal prices cannot be held confidential.
19.0 DISCLOSURE: If a public official (s. 19.42, Wis. Stats.), a member of the public official's immediate family,
or any organization in which a public official or a member of the official's immediate family owns or controls a ten
percent (10%) interest, is a party to this agreement, and if this agreement involves payment of more than one thousand
dollars ($1,000.00) within a twelve (12) month period, this contract is voidable by the county unless appropriate
disclosure is made according to s. 19.45(6), Wis. Stats., before signing the contract.
20.0 MATERIAL SAFETY DATA SHEET: If any item(s) on an order(s) resulting from this award(s) is a
hazardous chemical, as defined under 29 CFR 1910.1200, provide one (1) copy of Material Safety Data Sheet for each
item with the shipped container(s) and one (1) copy with the invoice(s).
21.0 TERMINATION FOR CONVENIENCE: Sauk County reserves the right to terminate this contract for
convenience upon 60 days notice.
22.0 TERMINATION FOR DEFAULT: Sauk County reserves the right to terminate the contract for default if,
after twenty days written notice to cure default, contractor fails to satisfactorily cure the default.
Sauk County Professional Auditing Services Request for Proposal
for the Years Ended December 31, 2026, 2027 and 2028
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PART FOUR
PROPOSAL SUBMISSION INFORMATION
1.0 SUBMISSION OF PROPOSALS
1.1 Proposals must be signed, sealed, and returned (with all necessary attachments) to the address on
the first page of this request, by the proposal receipt date and time so specified.
1.1.1 In addition to the original proposal, the proposer should include four (4) copies of his/her
proposal.
1.1.2 The proposer shall not submit a proposal by fax machine or e-mail because only sealed
proposals are acceptable in response to this RFP.
1.2 The proposer must respond to the RFP by submitting all data required herein in order for his/her
proposal to be evaluated and considered for award. Failure to submit such data shall be deemed sufficient
cause for disqualification of the proposal from further consideration for award.
1.3 To facilitate the evaluation process, the contractor is encouraged to organize his/her proposal into
distinctive sections that correspond with the individual evaluation categories described herein.
1.3.1 Each distinctive section should be titled with each individual evaluation category and all
material related to that category should be included therein.
1.3.2 A letter constituting a signed acknowledgment of the original RFP and all signed
amendments should be placed at the beginning of the contractor's proposal.
2.0 CLARIFICATION OF REQUIREMENTS
2.1 Proposers are strongly encouraged to read the "General Requirements" carefully prior to the
submission of a proposal.
2.2 Any and all questions regarding specifications, requirements, competitive procurement process, etc.,
must be directed to the contact person as indicated on the first page of this RFP.
2.3 Proposers are cautioned not to contact other officers or employees of the County concerning this
procurement during the competitive procurement and evaluation processes.
2.4 The proposer is advised that the only official position of Sauk County is that position which is stated
in writing (e-mail acceptable) and issued by the contact person. No other means of communication shall be
construed as a formal or official response or statement.
3.0 SUBMISSION REQUIREMENTS
3.1 A title page, showing the name of the individual/firm which is submitting this information and
proposing to perform the work on this project.
3.1.1 List the name, title and telephone number of that principal who will serve as the point of
contact. Such an individual must be empowered to speak for the individual/firm on policy and
contractual matters and should be familiar with the programs and procedures of the individual/firm.
Sauk County Professional Auditing Services Request for Proposal
for the Years Ended December 31, 2026, 2027 and 2028
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