AUDITING SERVICES

RFP #052-2026
CITY OF SPRINGFIELD, MISSOURI
DIVISION OF PURCHASES
Denise Neuleib, Buyer Date Issued: April 20, 2026
City of Springfield Buyer's Email: dneuleib@springfieldmo.gov@springfieldmo.gov
Division of Purchases Telephone Number: 417-864-1624
218 E. Central
Springfield, MO 65802
REQUEST FOR PROPOSAL #052-2026
TITLE-SIGNATURE PAGE
The City of Springfield will accept electronically submitted proposals through its' e-bidding service provider, Euna OpenBids (formerly DemandStar),
from qualified persons or firms interested in providing the following:
AUDITING SERVICES
PROPOSALS MUST BE UPLOADED INTO THE EUNA OPENBIDS (FORMERLY DEMANDSTAR) E-BIDDING SYSTEM PRIOR TO
3:00 P.M. (CT) ON WEDNESDAY, MAY 20, 2026. Proposals will be opened by the Buyer listed above. Proposals will be read
aloud publicly at the specified solicitation opening date and time via teleconference. To participate, dial (605) 313-5650, then enter
access code 651222.
* Proposals shall be submitted on the forms provided and may be manually, electronically, or digitally signed by the individual authorized to
legally bind the company. Offeror must complete, execute, and submit all Pages identified with "RETURN THIS PAGE" of this RFP document
to be deemed responsive and considered for award. Failure to do so may render your proposal non-responsive.
* Proposals received after the opening date and time shall not be considered.
* The attached Terms and Conditions shall become part of any contract resulting from this request for proposal.
* The cutoff for any questions pertaining to this RFP is May 1, 2026 at 12:00 P.M. (CT). Any questions shall be submitted in writing to the
buyer identified above.
* HAND DELIVERED, FAXED, OR EMAILED PROPOSALS WILL NOT BE ACCEPTED.
The undersigned certifies that they have the authority to bind the Offeror in a contract to supply the service or commodity in accordance with all terms and
conditions contained herein. Please type or print the information below.
Offerors are REQUIRED to complete, sign, and return this form with their submittal.
NOTE: All businesses doing business in the State of MO should be registered with the Missouri Secretary of State. Upon MO registration, a charter
number is issued and should be identified below. If your business is exempt, the exemption number should be referenced below, in lieu of a charter
number.
Company Name Authorized Person (Print)
Address Signature
City/State/Zip Title
Telephone # Fax # Date Tax ID #
Email Address State of Missouri Charter Number or Exemption Number
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RETURN THIS PAGE

RFP #052-2026
LEGAL NOTICE:
REQUEST FOR PROPOSAL #052-2026
The City of Springfield will electronically accept submitted proposals through its e-bidding service provider, Euna OpenBids (formerly
DemandStar) from qualified persons or firms interested in providing the following: Auditing Services.
VENDOR NOTE 1: To register with Euna OpenBids (formerly DemandStar) go to: https://www.demandstar.com/registration
VENDOR NOTE 2: For information on how to navigate Euna OpenBids (formally DemandStar) go to:
https://network.demandstar.com/agency-support-2/
VENDOR NOTE 3: If you have issues registering or uploading a proposal, please contact Euna OpenBids (formerly DemandStar) toll-
free at (866) 273-1863. Euna OpenBids (formerly DemandStar) office hours are 8:00 A.M. to 7:00 P.M. Central Time, Monday through
Friday. You can also contact the Division of Purchases at (417) 864-1620 or the Buyer stated on the Title-Signature Page of this
solicitation document between the hours of 8:00 A.M. to 5:00 P.M. Central Time, Monday through Friday.
It is strongly recommended that Offerors register with Euna OpenBids (formerly DemandStar) as soon as possible to ensure your ability
to provide a response to this solicitation by the due date and time.
Proposals must be received electronically in the City's e-bidding service provider Euna OpenBids (formerly DemandStar)
by 3:00 P.M. (CT) ON WEDNESDAY, MAY 20, 2026. Proposals will be read aloud publicly at the specified opening date and time via
teleconference. To participate, dial (605) 313-5650, then enter access code 651222.
Proposal documents and any addendums are available via the following methods:
1. By accessing the City's e-bidding service, Euna OpenBids (formerly DemandStar):
https://www.demandstar.com/supplier/bids/agency_inc/bid_list.asp?f=search&mi=548029
2. By accessing the Division of Purchases' webpage: https://www.springfieldmo.gov/bids.aspx
For any contract for services greater than $5,000, the successful Offeror shall comply with 285.530, RSMo., as amended, and (1)
provide by sworn affidavit affirmation that it does not knowingly employ any person who is an unauthorized alien and (2) provide
documentation affirming its enrollment and participation in a federal work authorization program with respect to the employees
working in connection with this contract. The required documentation affirming enrollment must be from the federal work
authorization program provider. A letter from the Service Provider reciting compliance is not sufficient. A signed and notarized Work
Authorization Affidavit and the Electronic Signature Page from the E-Verify program shall be provided prior to the issuance of a contract.
The City is committed to providing opportunities to DBE, MBE, and WBE prime, general, and subcontractors and encourages such
business enterprises to submit responses.
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RFP #052-2026
TABLE OF CONTENTS
Cover Title-Signature Page
Legal Notice
Table of Contents
PART I
Description of Project and Services Required
1.0 Introduction
2.0 Scope of Services
3.0 City Provided Services
4.0 Additional Agreements
5.0 Timeline for RFP Process and Project Completion
PART II
Standard Instructions to Offerors and Conditions of Request for Proposal
1.0 Preparation of Proposals
2.0 Submission of Proposals
3.0 Legal Name and Signature
4.0 Modifications, Corrections, or Withdrawal of Proposals
5.0 Clarification and Addenda
6.0 Responsive and Responsible Offeror
7.0 Reserved Rights
8.0 The Right to Audit
9.0 Right to Protest
10.0 Ethical Standards
11.0 Applicable Law
12.0 Jurisdiction
13.0 Collusion
14.0 Conflict
15.0 Debarment and Suspension Status
16.0 RFP Forms
17.0 Payment Terms
18.0 Regulations
19.0 Proposal Opening
20.0 Request for Additional Information
21.0 Contract Documents
22.0 Ownership of Documents
23.0 Confidentiality of Documents
24.0 Equal Opportunity Clause
25.0 Business License
26.0 Nonresident/Foreign Contractors
27.0 Certificate of Compliance with Section 34.600 RSMo., et seq. (Anti-Discrimination Against Israel Act)
PART III
Format, Content, and Submission of Proposals
1.0 Forms and Attachments
2.0 Proposal Due Date
3.0 Addenda
4.0 Selection Process
5.0 Awards
6.0 Budgetary Constraints
7.0 Order of Precedence
8.0 Affidavit for Service Contracts
9.0 Open Competition
10.0 Additional Purchases by Other Public Entities
11.0 Work Authorization Affidavit and E-Verify
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RFP #052-2026
12.0 Insurance Requirements
13.0 Compliance
14.0 Sample Contract
15.0 Renewal Option
16.0 Post Award Information
17.0 Questions Regarding Specifications or Proposal Process
18.0 Criteria for Award
Enclosure I, Proposal Ranking Score Sheet
Enclosure II, Interview Ranking Score Sheet
Enclosure III, Table of Contents for Submittal
Form No. 1: Provider Profile
Form No. 2: Key Outside Consultants
Form No. 3: List of References and Experience
Form No. 4: Personnel Qualifications
Form No. 5: Project Approach Narrative
Form No. 6A: Fee Schedule and Total Cost
Form No. 7: Affidavit of Compliance
Form No. 8: Certification Regarding Potential Conflicts of Interest
Form No. 9: Certification of Compliance with Section 34.600 RSMo., et. seq.
Form No. 10: Certification of Signature Authority Form
Form No. 11: Statement of "No Proposal"
PART IV
Insurance Requirements
PART V
Standard Terms and Conditions
LINKS
City Budget: FY26 On-Line Budget Book
Annual Report: 2025-ACFR
Single Audit: 2025-Compliance-Report
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RFP #052-2026
PART I
DESCRIPTION OF PROJECT AND SERVICES REQUIRED
1.0 INTRODUCTION/DESCRIPTION OF PROJECT/SERVICES:
As required by Section 2.14 of the City Charter, the City of Springfield, Missouri and the City of Springfield, Missouri Police
Officers' and Fire Fighters' Retirement System are seeking proposals from qualified firms of certified public accountants to audit
their financial statements for the fiscal year ending June 30, 2026 with the option, if exercised by the City and the Pension System,
of auditing their financial statements for each of the four (4) subsequent fiscal years. The audits are to be performed in
accordance with generally accepted auditing standards and the standards set forth for financial audits by Government Auditing
Standards, issued by the Comptroller General of the United States.
The City also requires two Agreed Upon Procedures (AUP) attest engagements be performed throughout the year. One is related
to the State of Missouri Department of Natural Resources Local Government Financial Test, and one is related to a union-
negotiated benefit. The timing of the AUP deliverables will be determined by the City and the auditor at the start of each contract
year.
This proposal sets forth the minimum requirements to be met by the independent auditor in completion of the audit of the City's
financial statements for the contract period. The auditor shall provide at least the minimum services described herein, but the
services provided by the auditor shall include all services offered by the auditor in its proposal and shall not be limited by this
Scope of Work.
1.1 DESCRIPTION OF OPERATIONS OR BACKGROUND:
1.1.1 The City's 2026 Annual Operating Budget is located at the following web site: FY26 On-Line Budget Book
1.1.2 The Annual Financial Report for the year ended June 30, 2025 is located at the following web site: 2025-ACFR
1.1.3 The Annual Financial Report and schedule of expenditures of federal awards are prepared by the City of Springfield
and usually issued during the month of December. The passenger facility charge report is also issued during the
month of December. The pension report is issued during the month of November.
1.1.4 The current Auditing Firm for the City of Springfield is RSM US, LLP who has been on contract since July 1, 2020.
The contract with RSM has no one-year renewals remaining, which is why we are asking for proposals at this time.
1.1.4.1 The City of Springfield does not have a mandatory rotation policy for audit firms; however, we do require
that the internal and external audit services be conducted by different firms.
1.1.4.2 RSM US, LLP has been the City's auditing firm since July 1, 2016. Although we do not have a mandatory
rotation policy for audit firms, we do require a different audit team based on the years of service and
industry best practice.
1.1.4.3 Audit fees for fiscal year ended June 30, 2025 totaled $155,800 for the financial statement audit, single
audit, and passenger facility charge audit and $24,400 for the Police Officers' and Fire Fighters' Retirement
System audit. The most recent AUP fees totaled $5,775.
1.1.5 During the fiscal year ended June 30, 2025, the City reported a total of six major funds, consisting of three major
governmental funds and three major enterprise funds. All proposals shall be based on a minimum of six major
funds and a per unit cost for each additional major fund audited.
1.1.6 During the fiscal year ended June 30, 2025, the City reported in excess of $67.1 million in expenditures of federal
awards. The City of Springfield is still expending American Rescue Plan Act (ARPA) State and Local Fiscal Recovery
Funds from the City's direct allocation as well as monies received through the State of Missouri. It is anticipated
that the federal award programs will include, but may not be limited to Women, Infants, and Children (WIC) Grants,
Home Investment Partnership Programs, Community Development Block Grants (CDGB), Workforce Investment
Act Grants, Environmental Protection Agency Programs, U.S. Department of Justice Grants, U.S. Department of
Health and Human Services Grants, Department of Homeland Security Grants, Airport Improvement Program
Grants, and Highway Planning and Construction Grants. All proposals shall be based on a minimum of three major
programs and a per unit cost for each additional major program audited.
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RFP #052-2026
1.1.6.1 Due to material weaknesses identified in the fiscal year 2024 and 2025 compliance reports, the City is
currently classified as a high-risk auditee.
1.1.7 The auditor's principal contact with the City will be the Assistant Director of Finance and Comptroller for scheduling
requirements and questions related to the financial process.
1.1.8 Computer Systems: The City operates with Oracle Financial Management and HR/Payroll software utilizing Oracle
E-Business Suite 12.2.9. The City is beginning the process of identifying needs and options for our next ERP system.
1.1.9 Prior to the closing of the retirement plan to new entrants on January 31, 2010, the City of Springfield, Missouri
police officers and fire fighters became participants in the Police Officers' and Fire Fighters' Retirement Fund, a
single-employer, defined benefit pension plan. Members hired on or after June 1, 2006, have voluntarily left the
Plan and are currently participants in the LAGERS Pension System. Operations of the Plan are governed by City
Ordinance and are administered by the Plan's Board of Trustees.
1.1.10 The Board of Trustee's consist of a member of the City Council designated by the Mayor to act as a liaison, one
current member of the police department, one current member of the fire department, one former employee who
is currently receiving benefits from the Plan, and six citizens recommended by the City Manager and approved by
the City Council. The Plan is not subject to the provisions of the Employee Retirement Income Security Act (ERISA)
of 1974. The Plan is considered part of the City financial reporting entity and is included in the City's basic financial
statements as a fiduciary trust fund.
1.1.11 Detailed provisions of the plan in the areas of retirement benefits, disability benefits, survivors' benefits, and all
other plan provisions are contained in Chapter 2, Article 6, Division 4 of the Springfield City Code.
1.1.12 Employer and Employee Contributions: The City's funding policy provides for periodic employee contributions at
actuarially determined rates that, expressed as a percentage of annual covered payroll, are designed to accumulate
sufficient assets to pay benefits when due. Police participants entering the Plan prior to June 1, 2006 are required
to contribute 20.0% of their annual salary to the Plan for the year ended June 30, 2025. Fire participants entering
the plan prior to June 1, 2006 are required to contribute 15.13% of their annual salary to the Plan for the year
ended June 30, 2025. The City may, at their discretion, contribute the remaining amounts necessary to fund the
Plan using the entry age normal actuarial method as specified by ordinance.
1.2 INVESTMENTS:
1.2.1 The Pension System's investment policies are governed by the Council Ordinances and management policies. The
Plan purchases investments from SEC-registered broker-dealers and banks. The asset classes and targets
established are as follows:
ASSET TYPE AND CLASS RANGE TARGET
Equities 30% - 50%
U.S. Equity 19% - 29%
Non-U.S. Equity 11% - 21%
Private Equity 0% - 10%
Fixed Income 20% - 60%
Core Fixed Income 20% - 60%
Multi-Asset Credit 0% - 11%
Alternatives 0% - 40%
Infrastructure 0% - 10%
Real Estate 0% - 10%
Private Credit 0% - 20%
Private Equity 0% - 10%
1.2.2 The Pension System currently has investment managers of various investment styles investing the system assets
of approximately $725 million. The custodial bank that handles all investment transactions is currently UMB Bank,
N.A.; however, those services are currently under evaluation through a separate RFP process.
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RFP #052-2026
2.0 SCOPE OF SERVICES:
2.1 AUDITING STANDARDS:
2.1.1 The auditor shall express an opinion on the fair presentation of the City's financial statements and the City's Police
Officers' and Fire Fighters' Retirement System financial statements, in conformity with generally accepted
accounting principles for the year ending June 30, 2026.
2.1.2 The auditor shall be responsible for performing certain limited procedures involving required supplementary
information required by the Governmental Accounting Standards Board (GASB) as mandated by generally accepted
auditing standards.
2.1.3 To meet the requirements of this Request for Proposal, the audit shall be performed in accordance with generally
accepted auditing standards as set forth by the American Institute of Certified Public Accountants, the standards
for financial audits set forth in the latest U. S. General Accounting Office's Government Auditing Standards, and
the provisions of the Uniform Guidance.
2.2 DELIVERABLES: Following the completion of the audits of the fiscal year's financial statements, the auditor shall issue and
deliver the following reports:
2.2.1 A report of independent auditors on the fair presentation of the basic financial statements for the City of
Springfield and the City of Springfield Police Officers' and Fire Fighters' Retirement System for the year ending June
30 in conformity with generally accepted accounting principles.
2.2.2 A report on compliance and the internal control over financial reporting based on the following:
2.2.2.1 Audit of the Financial Statements
2.2.2.2 Single Audit
2.2.2.3 Passenger Facility Charge Audit
2.2.2.4 Police Officers' and Fire Fighters' Retirement System
2.2.3 In the required reports on compliance and internal controls, the auditor shall communicate any deficiencies found
during the audit. A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent, or detect and
correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in
internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial
statements will not be prevented or detected and corrected on a timely basis. A significant deficiency is a
deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet
important enough to merit attention by those charged with governance.
2.2.4 Deficiencies and significant deficiencies discovered by the auditors and not reported above shall be reported in a
separate management letter addressed to the City Council, which shall be referred to in the report on internal
control. These deficiencies and significant deficiencies shall be discussed with the Director and Assistant Director
of Finance prior to inclusion in the management letter.
2.2.5 The reports on compliance shall include all instances of noncompliance required to be reported by Governmental
Auditing Standards.
2.2.6 Auditors shall be required to make an immediate report of all fraud and illegal acts or indications of fraud and
illegal acts of which they become aware to the City Manager and the Director and Assistant Director of Finance,
and the Police Officers' and Fire Fighters' Pension Board if applicable.
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RFP #052-2026
2.3 SPECIAL CONSIDERATIONS:
2.3.1 The City will submit its annual comprehensive financial report to the Government Finance Officers Association of
the United States and Canada (GFOA) for review in its Certificate of Achievement for Excellence in Financial
Reporting program. The auditor shall be required to provide assistance as needed to the City to continue to meet
the requirements of the program.
2.3.2 The City may require the auditor's assistance to comply with reporting requirements of the Governmental
Accounting Standards Board (GASB), as they relate to both new pronouncements and any subsequent
implementation guides issued.
2.3.3 The City's most recent financial statement audit revealed one material weaknesses in internal control structure
and operation. It did not reveal any material instances of noncompliance with applicable laws, regulations,
contracts, or grants.
2.3.4 The City's most recent compliance report did not reveal any deficiencies in internal control over financial reporting
that were considered to be material weaknesses. A significant deficiency was identified, and a finding reported.
There were no questioned costs.
2.3.5 The Auditors may be required to assist in determining applicability of reporting requirements of the Governmental
Accounting Standards Board (GASB) as they relate to both new pronouncements and any subsequent
implementation guides. Implementation of the GASB pronouncements currently known should be incorporated
into the proposal submitted.
2.4 WORKING PAPER RETENTION AND ACCESS TO WORKING PAPERS:
2.4.1 All working papers and reports shall be retained, at the auditor's expense, for a minimum of five (5) years, unless
the firm is notified in writing by the City of the need to extend the retention period. The auditor shall make working
papers available, upon request, to the following parties or their designees:
2.4.1.1 The City of Springfield, Missouri (the City)
2.4.1.2 The auditor of the City's basic financial statements
2.4.1.3 U.S. General Accounting Office (GAO)
2.4.1.4 Parties designated by the federal or state governments, or by the City as part of an audit quality review
process
2.4.2 In addition, the firm shall respond to the reasonable inquiries of successor auditors and allow successor auditors
to review working papers relating to matters of continuing accounting significance.
2.5 MANNER OF PAYMENT:
2.5.1 Progress payments will be made on the basis of hours of work completed during the course of the engagement in
accordance with the firm's cost proposal. Interim billings shall cover a period of not less than a calendar month.
Billings must clearly indicate the purpose of the charges - financial statement audit, single audit, passenger facility
charge audit, pension audit, or agreed upon procedure.
2.5.2 Payments shall be made to auditor within thirty (30) working days following submission of proper invoice to the
City.
2.5.3 Final payment shall be made only after satisfactory completion and delivery of all reports included in this Request
for Proposal.
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2.6 ENTRANCE CONFERENCES, PROGRESS REPORTING AND EXIT CONFERENCES: (A similar procedure shall be followed for the
audits of future fiscal years if the City exercises its option of additional audits.) At a minimum, the following conferences
shall be held:
2.6.1 An entrance conference with the Director of Finance and Assistant Director of Finance and Comptroller shall be
held at the start of both interim and final fieldwork.
2.6.2 Weekly progress reporting shall be made with the Director and Assistant Director of Finance or designee during
both interim and final fieldwork. These progress reports shall include, but not be limited to, discussions on the
progress of the audit, any findings or problems encountered and resolution of audit issues.
2.6.3 An exit conference with the Director and Assistant Director of Finance shall be scheduled at the end of fieldwork
to summarize the results of fieldwork and to review significant findings, including proposed management letter
comments.
2.6.4 An additional exit conference with the Director and Assistant Director of Finance and the City Managers shall be
scheduled to summarize the results of fieldwork and to review significant findings, including proposed
management letter comments.
3.0 CITY PROVIDED SERVICES: ASSISTANCE TO BE PROVIDED TO THE AUDITOR AND REPORT PREPARATION
3.1 FINANCE DEPARTMENT AND CLERICAL ASSISTANCE:
3.1.1 Finance Department staff will be available during the audit to assist the firm by providing information,
documentation, and explanations. Finance Department staff will also assist on items such as confirmations,
reports, and schedules, etc. Additionally, staff routinely prepares ledgers, financial statements, year-end proof of
cash, etc. Offerors may assume that this level of effort and assistance will be continued but may also recommend
a different level.
3.1.2 Information Systems personnel will be available to assist the auditor with technical issues.
3.1.3 City staff shall prepare working papers summarizing all sources of revenues and expenditures for the audit period.
3.2 STATEMENTS AND SCHEDULES TO BE PREPARED BY CITY STAFF:
3.2.1 City staff shall prepare all sections of the Annual Comprehensive Financial Report, including the Introductory
Section, Financial Section (excluding the Independent Auditor's Report), Required Supplementary Information, and
Statistical Section. The auditor has traditionally assisted City staff with combining the Word and Excel files into
one document for the Annual Comprehensive Financial Report. The auditor's process for this step should be fully
explained in the proposal.
3.2.2 City of Springfield staff shall prepare working papers summarizing all sources of federal awards for use in the
completion of the compliance audit.
3.2.3 For the pension audit, City staff shall prepare the financial statements, management's discussion and analysis,
notes to the financial statements, and all supplementary schedules for inclusion in the report.
3.2.4 The City shall provide the auditor with a reasonable work area. The auditor shall also be provided with access to
a phone line in the work area, photocopying facilities, and fax machines in an adjacent area. In recent years, the
City has utilized a hybrid method for fieldwork with auditors being onsite only when necessary to review records
and speak with staff in the most efficient and effective manner and conducting the remaining fieldwork remotely.
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4.0 ADDITIONAL AGREEMENTS: If applicable, any additional agreement(s)/contract(s) proposed by Offeror shall be included with
Offeror's proposal as an attachment and may become exhibits of an ensuing City contract.
5.0 TIMELINE:
5.1 TIMELINE FOR RFP PROCESS: The timeline listed below is the City's estimation of time required to complete the RFP process.
All efforts shall be made to abide by this schedule, but it may change due to different circumstances.
Post RFP Notification April 20, 2026
Question Cutoff Date May 1, 2026 at 12:00 P.M., CT
Receive Proposals May 20, 2026 at 3:00 P.M., CT
Meet to Review week of June 1, 2026
Interviews (if applicable) week of June 8 or June 15, 2026
Notice of Recommendation for Award week of June 8 or June 15, 2026
Notice to Proceed week of July 13, 2026 or July 27, 2026
5.2 TIMELINE FOR THE 2026 FISCAL YEAR AUDIT: (A similar schedule will be developed for audits of future fiscal years if the City
exercises its option for additional audits.) Each of the following shall be completed by the auditor no later than the dates
indicated. (The financial statement audit includes the annual comprehensive financial report (Annual Report), the
compliance report, and the passenger facility charge report.)
5.2.1 Interim Work: The auditor shall complete any required interim work for both the financial and pension audit during
the month of August 2026, depending on the final contract date. Historically, the interim work for both the
financial and pension audits has taken 1-2 weeks with 1-2 auditors each.
5.2.2 Detailed Audit Plan: The auditor shall provide a detailed audit plan and a list of all schedules to be prepared by
the City by August 10, 2026, depending on the final contract date.
5.2.3 Date Final Field Work May Commence:
5.2.3.1 For the financial statement audit, the City shall have all records ready for final audit and all personnel
available to meet with the firm's personnel by October 12, 2026. The auditor shall complete all final
field work by November 13, 2026. Historically, final field work has taken 4-5 weeks with 3-5 auditors.
5.2.3.2 For the pension audit, the City shall have all records ready for final audit and all personnel available to
meet with the firm's personnel by September 14, 2026. The auditor shall complete all final field work
by October 9, 2026. Historically, final fieldwork has taken 2-4 weeks with 1-2 auditors.
5.2.4 Draft Reports:
5.2.4.1 For the financial statement audit, the auditor shall have a draft of the audited financial statements and
reports available for management review no later than December 4, 2026.
5.2.4.2 For the pension audit, the auditor shall have draft of the audited financial statements and reports
available for review no later than October 26, 2026.
5.2.5 Auditor's Opinion: Once all issues for discussion are resolved, the final signed auditor's opinion shall be delivered
to:
5.2.5.1 For the financial statement audit, the Director and Assistant Director of Finance by December 11, 2026.
5.2.5.2 For the pension audit, the Director and Assistant Director of Finance, Chairman of the Pension Board of
Trustees by November 6, 2026.
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