Request for Statements of Qualifications (RFQ)
For Auditing and Related Financial Auditing Services
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Birmingham Airport Authority
Closing Date: December 18, 2026
I. Introduction
A. Project Description
The Birmingham Airport Authority (BAA or Authority) is accepting Statements of
Qualifications (“Qualifications”) from qualified and experienced certified public
accounting firms to perform its annual audit and assist in the preparation of yearly
audited financial statements, the Annual Comprehensive Financial Report, and related
filings. BAA may at times request additional auditing and related financial advisory
services.
The selected firm will provide independent auditing, financial review, compliance
auditing, and other related services as requested by the Authority.
The Authority intends to select a firm that demonstrates substantial experience auditing
airports, governmental entities, aviation-related businesses, and federally funded
programs.
The resulting agreement is anticipated to have an initial term of three (3) years, with the
option for two (2) one-year extensions, subject to satisfactory performance and approval
by the Authority.
B. General Information:
The Authority is an independent authority of the City of Birmingham (the City) that was
established in June 1986. Birmingham-Shuttlesworth International Airport (BHM or the
Airport) is operated by the Authority pursuant to an 84-year lease which expires on
September 15, 2070. The Authority is governed by a seven-member Board of Directors
that are nominated by the Mayor of the City and appointed by the City Council to
staggered six-year terms. The Board appoints a President and CEO who is responsible for
managing the overall operation of the Airport.
The Airport is classified as a small hub by the FAA and had approximately 1,628,000
enplanements in fiscal year 2026. The Authority’s fiscal year is July 1 through June 30.
The Airport is located four miles northeast of downtown Birmingham in Jefferson County,
Alabama within the city of Birmingham. It occupies approximately 1,600 acres of land
within the perimeter fence, of which approximately 75 acres have not been developed.
Terminal Facilities
The terminal complex is located within the open V of the Airport’s two runways. The
Terminal follows a semi-circular layout with a linear concourse (B) and two pier
concourses (A and C). The Terminal consists of 425,000 square feet, of which
approximately 36 percent has revenue-producing potential. The Terminal has 19 gate
positions that are currently utilized by American, Breeze, Delta, Southwest, and United.
The terminal also contains seven food and beverage and six retail locations.
Parking Facilities
Public parking is available in a seven-level garage located across the terminal access
roadway from the Terminal. The garage offers daily, hourly and rental car ready return
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parking via 5,354 parking spaces. There are 1,299 economy spaces and a 40-space cell
phone lot located on Airline Drive near the Terminal.
Airfield Facilities
The runway system is comprised of two runways, 6/24 and 18/36, arranged in an open V
configuration. Runway 6/24 is 12,000 feet long and 150 feet wide and equipped with
instrument landing systems for arrivals. Runway 18/36 is 7,100 feet long and 150 feet
wide. Runway 18 is a non-precision instrument approach runway that has an instrument
landing system localizer as its only ground-based equipment. Runway 36 is a visual
approach runway with no ground-based equipment.
Other Material Facilities
Kaiser Aircraft Industries, Inc. aircraft maintenance complex, comprised of 12
maintenance hangars with associated aircraft parking aprons and taxiways, leases
approximately 185 acres on the southwest side of the Airport adjacent to the Messer-
Airport Highway.
The Authority has two air cargo buildings. One contains approximately 44,000 square
feet. The second cargo building, which was completed in 2024, contains 53,000 square
feet. Both facilities are located just south of Runway 6/24.
Two fixed based operators, Atlantic Aviation and Million Air, serve general aviation and
executive aircraft operators at the Airport at two locations on the airfield. There are
presently 24 parcels being leased from the Authority for executive hangar facilities; these
facilities are located east of runway 18/36 and north of runway 6/24.
The Alabama Air/Army National Guard operates on the north side of runway 6/24 from
facilities occupying approximately 180 acres of land. In addition to the foregoing, there
are various other facilities located at the Airport, including, among others, an Authority
maintenance building, TSA offices and an FAA Air Traffic Control Tower.
Required Qualifications
The following qualifications are intended to ensure the proposer has the necessary
experience and expertise to conduct the audit for the Board. The proposer shall:
A. Be a licensed CPA firm in good standing that holds a current permit to practice issued
by the Alabama State Board of Public Accountancy (or whose individual licensees
performing attest services qualify for practice privileges under Ala. Code § 34-1-7) and
that is able to meet the Authority’s insurance requirements.
B. Have, or will obtain prior to execution of the agreement, all necessary licenses and
registrations to do business in the State of Alabama, including registration with the
Alabama Secretary of State if the firm is a foreign entity. It is preferred, however not
required, that the proposer have an office located within the Birmingham
metropolitan area for the purpose of timely interactions with the Board and staff;
office location will not be scored as an evaluation criterion. Firms not located in the
local area will include separately stated expenses related to travel in their proposals.
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C. Have a minimum of 10 years of demonstrated experience in conducting financial
audits of governmental organizations, preferably commercial service airports, in
compliance with applicable standards contained in Government Auditing Standards
issued by the Comptroller General of the United States.
D. Have experience with federal grant compliance and FAA funded airport projects.
1. Demonstrated in-depth knowledge and experience auditing under 2 CFR Part
200 (Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards).
2. Proven experience working with Federal Aviation Administration (FAA) grant
programs, specifically the Airport Improvement Program (AIP) and Passenger
Facility Charge (PFC) audit guide requirements.
E. Demonstrate that staff scheduled to perform the audit collectively possess:
1. Knowledge of Generally Accepted Government Auditing Standards (GAGAS),
Government Finance Officers Association (GFOA) Certification process, OMB
Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards, Circular and PFC Regulations (PFC 14 CFR
Part 158) applicable to this audit and the education, skills and experience to
apply such knowledge;
2. General knowledge of the environment in which BHM operates, including the
application of both federal and state laws and regulations applicable to
airport authorities, municipalities, and airports.
F. Show verifiable experience working with governmental agencies, airports, or public
boards with an annual budget greater than $50 million by providing:
1. Three references from past governmental audits from entities with budgets
greater than $50 million, including the agency's name, address and phone
number along with a contact person's name and title.
2. Copies of, or access to, prior audited financial statements and/or Annual
Comprehensive Financial Reports (ACFR) of a similar nature to the
Authority’s.
3. Indicate if staff has experience working with Workiva software.
G. Adequate professional liability insurance.
H. Have no conflicts of interest that would impair the firm’s independence.
I. Not be disqualified under 2 CFR § 200.509(b) by reason of having prepared the
Authority’s indirect cost proposal or cost allocation plan.
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D. Scope of Services
The selected Auditor shall provide auditing and related services as directed by the
Authority. Services may include, but are not necessarily limited to, the following.
1. Annual Financial Audit
Perform an independent annual financial audit of the Authority in accordance
with applicable professional auditing standards and governmental accounting
requirements and express an opinion on the fair representation of its:
• Statements of Net Position;
• Statements of Net Revenues, Expenses, and Changes in Net Fund
Position;
• Statements of Cash Flow;
• Statements of Fiduciary Net Position;
• Statements of Changes in Fiduciary Net Position, and
• Related Notes to the Financial Statements and Required Supplementary
Information.
2. Federal and Grant Compliance Auditing
Perform independent financial audits of the Authority’s federally funded airport
programs and issue related opinions and reports on the following:
• Compliance and internal control over financial reporting based on the
audit of the financial statements;
• Compliance for Each Major Program and Report on Internal Control over
Compliance in Accordance with the Uniform Guidance;
• Schedule of Expenditures of Federal Awards;
• Compliance for Passenger Facility Charge Program and Report on Internal
Control over Compliance in Accordance with the Passenger Facility
Charge Program;
• Report on Passenger Facility Charge Revenues and Disbursements
Schedules Required By The PFC Guide, and
• Opinion on the Authority’s use of airport revenue, as required by FAA
Airport Sponsor Assurance 25(b), as part of the annual Single Audit;
• Submission on the single audit reporting package to the Federal Audit
Clearinghouse’s Internet Data Entry System.
3. Annual Comprehensive Financial Report
Assist the Authority with the preparation of the ACFR, including the following:
• Educating the Authority on new GASB statements;
• Ensuring the ACFR is in compliance with the requirements for the
Government Finance Officers Association (GFOA) Certificate of
Achievement for Excellence in Financial Reporting (COA);
• Assistance in responding to the COA Detailed Listing of Comments and
Suggestions for Improvement;
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This is the opportunity summary page. It provides an overview of this opportunity and a preview of the attached documentation.