AUDITOR SERVICES

REQUEST FOR PROPOSAL (RFP)
FOR
AUDITOR SERVICES
OTERO COUNTY ADMINISTRATION
26-007
NIGP CODE # 94620
BID DEADLINE: APRIL 21, 2026 @ 2:00 PM
PROCUREMENT AGENT: WENDY ROBINSON

THE COUNTY OF OTERO IS REQUESTING COMPETITIVE SEALED BIDS FOR THE
FOLLOWING GOODS OR SERVICES:
TITLE: AUDITOR SERVICES
RFP NO: 26-007
OPEN: MONDAY, APRIL 21, 2026 @ 2:00 PM
FOR ADDITIONAL INFORMATION CONTACT:
WENDY ROBINSON PURCHASING AGENT
PHONE: (575) 434-0710 EMAIL (wrobinson@co.otero.nm.us)
THE OFFICE OF THE PURCHASING AGENT COUNTY OF OTERO, WILL RECEIVE
COMPETITIVE SEALED BIDS FOR THE GOODS OR SERVICES DESCRIBED IN THIS
BID AT:
VIA MAIL HAND CARRIED
OTERO COUNTY PURCHASING OTERO COUNTY PURCHASING OFFICE
1101 NEW YORK AVE. ROOM 118 1101 NEW YORK AVE, ROOM 118
ALAMOGORDO, NN 88310 ALAMOGORDO, NM 88310
ANY AND ALL PROPOSALS NOT RECEIVED BY THE PROPOSAL SUBMISSION
DATE WILL BE REJECTED AND RETURNED UNOPENED
NOTE: USE OF THE MAIL SERVICE IS AT YOUR OWN RISK FOR PROPER DELIVEY
ENVELOPE PREPARATION: THE ENVELOPE/PACKAGE CONTAINING
THREE (3) PROPOSAL COPIES AND ONE (1) ORIGINAL, AND ONE
ELECTRONIC COPY, NO EMAILED COPIES ACCEPTED. MUST BE SEALED
AND THE FOLLOWING IDENTIFYING INFORMATION LEGIBLY WRITTEN
OR TYPED ON THE OUTSIDE.
1). NAME OF BIDDER
2). PROPOSAL NUMBER ASSIGNED BY THE COUNTY TO THE
REQUEST FOR PROPOSALS
3). OPENING DATE AS IDENTIFIED ON THE PROPOSAL OR
SUBSEQUENT ADDENDA
NO OTHER METHODS OF BID DELIVERY: NEITHER TELEPHONE,
TELEGRAPHIC, EMAIL, OR FACSIMILE BID SHALL BE ACCEPTED
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PART I - PROPOSAL INSTRUCTIONS
PROPOSAL INSTRUCTIONS AND PROCUREMENT INFORMATION
PROCUREMENT MANAGER CONTACT
Any inquiries or requests regarding this procurement should be submitted in writing to the Purchasing
Agent listed below. Offerors may contact ONLY the Purchasing Agent regarding the procurement.
Inquiries and requests made to other county staff will not be responded to. All responses will be in
writing and will be distributed to all potential Offerors who receive a copy of this Request for Proposals.
DUE DATE - Proposals will be received at the office of the Otero County Procurement Officer prior to
April 21, 2026 @ 2:00 PM (Local time) at which time the proposals will be opened and recorded as
received. The sealed envelope containing the completed proposal must be marked with the RFP Title and
RFP Number and delivered to:
Wendy Robinson Chief Procurement Officer
Otero County Purchasing
1101 New York Ave.
Alamogordo, New Mexico 88310
Telephone: (575) 434-0710
Fax: (575) 443-2904
E-mail wrobinson@co.otero.nm.us
CONTACT WITH COUNTY OF OTERO OFFICIALS OR STAFF MEMBERS
Prior to, and after submittal of proposal, prospective Offerors shall not contact any official or staff
member regarding this RFP, other than contact the Purchasing Agent.
All proposals not received by the Submission Date shall be rejected and returned unopened.
The County intends to award to the highest ranking firm to meet its need for services based upon the
criteria herein.
Issuance of RFP County Purchasing 03/24/2026
Pre-Proposal Conference County and Offeror NA
Questions Offeror 04/10/26 @ 2:00PM
Answers County Purchasing 4/15/26 @ 4:00PM
Submission of Proposal Offeror 04/21/2026 @ 2:00 PM
*Offeror Interviews Evaluation Committee/Offeror TBD
County Commission Approval County Commissioners 05/20/2026
Contract Negotiations Evaluation Committee TBA
Contract Execution County and Contractor TBA
*The Evaluation Committee may interview the Offeror(s) of the top rated proposals; however, a
contract may be awarded without such interviews.
This schedule is subject to change. All Offerors will be notified of schedule changes via email
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1. APPROPRIATIONS - Award of this Contract is contingent upon sufficient appropriations being
allocated by the County or other funding agency. If the County or other funding agency does not make
sufficient appropriations and authorize their allocation, the agreement shall, notwithstanding any other
provisions, terminate immediately upon Contractor's receipt of written notice of termination from the
County. Otero County's decision as to whether sufficient appropriations are available shall be accepted by
the Contractor and shall be final.
2. BRIBES, GRATUITIES AND KICK-BACKS - Pursuant to 13-1-191 NMSA 1978, (including 30-
14-1, 30-24-2, and 30-41-1 through 30-41-3 NMSA 1978), the criminal laws of New Mexico prohibit
bribes, kickbacks and gratuities, the violation of which constitutes a felony. Further, the Procurement
Code (13-1-28 through 13-1-199 NMSA 1978) imposes civil and criminal penalties for its violation.
3. CLARIFICATIONS - Any inquiries or requests regarding clarification of this procurement document
shall be submitted to the Procurement Officer in writing. Procurement Officer contact information is
Wendy Robinson, 1101 New York Ave, Alamogordo, NM 88310, email wrobinson@co.otero.nm.us.
Offerors may contact ONLY the Procurement Officer regarding the terminology stated in the
procurement documents. Other County employees do not have the authority to respond on behalf of the
County.
3.1 Offerors shall promptly notify the County Procurement Officer of any ambiguity,
inconsistency, or error which they may discover upon examination of the RFP. Any response
made by the County will be provided in writing to all Offerors by addendum. No verbal responses
are authorized.
3.2 No Addendum will be issued later than three (3) days prior to the date for receipt of
Proposals, except an Addendum withdrawing the Request for Proposal or one which includes
postponement of the date for receipt of Proposals.
4. COLLUSION - Collusion among Offerors or the submission of more than one proposal under
different names by any firm or individual shall be cause for rejection of all proposals without
consideration. Offeror's proposal may not be made in the interest, or on behalf of, any undisclosed
person, partnership, company, association, organization or corporation. Offeror may not, directly or
indirectly by agreement, communication or conference with anyone attempted to induce any action
prejudicial to the interest of the County, or of anyone else interested in the proposed contract. Two or
more specifically identified organizations may choose to submit a collaborative proposal. The enclosed
Non-Collusion Affidavit must be executed along with the Proposal.
5. COMPETITION - In signing a contract with Otero County the Contractor certifies that the Contactor
has not, either directly or indirectly, entered into any action in restraint of full competition in connection
with the proposal submitted to the County.
6. CONTACTS - Offerors MAY NOT contact other Otero County Departments, Otero County Manager
or her staff, members of the Otero County Board of County Commissioners or their staff, and any other
Otero County Elected Official or their staff regarding inquiries or requests regarding clarification to this
RFP. All inquiries or requests regarding clarification of this procurement document shall be submitted to
the Procurement Officer in writing.
7. CONTRACTS - The contract between Otero County (County) and a Contractor will follow the format
specified by the County and contain the terms and conditions set forth in the attached "Sample Contract".
The contents of this RFP, as revised and/or supplemented, and the successful Offeror's proposal,
including best and final offer, will be incorporated into and become part of the contract. Should an
Offeror object to any of the County's terms and conditions, that Offeror must propose specific alternative
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language with the proposal. The County may or may not accept the alternative language. General
references to the Offeror's terms and conditions or attempts at complete substitutions are not acceptable to
the County and will result in disqualification of the Offeror's proposal. Offerors must provide a brief
discussion of the purpose and impact, if any, of each proposed change, followed by the specific proposed
alternate wording.
7.1 Offerors must submit with their proposal any additional terms and conditions that they would
like to have included in a contract negotiated with the County, such terms must be clearly
identified in the proposal.
8. COST - All costs incurred by an Offeror in connection with responding to this RFP, the evaluation and
selection process undertaken in connection with this procurement, and any negotiations with the County
will be borne by the Offeror.
9. DEBARMENT & SUSPENSION - The Offeror certifies that neither it nor its principals are presently
debarred, suspended, proposed for debarment, declared ineligible, or voluntary excluded from
participation in this transaction by any Federal department or agency. It further agrees that by submitting
this proposal that it will include this clause without modification in all lower tier transactions,
solicitations, proposals, contracts, and subcontracts. Where the Proposer/Offeror/Contractor or any lower
tier participant is unable to certify to this statement, it shall attach an explanation to this
solicitation/proposal. The enclosed Certificate of Debarment and Suspension must be executed along with
the Proposal.
10. DEFINITIONS - This section contains definitions that are used throughout this procurement
document, including appropriate abbreviations:
This paragraph contains definitions that are used throughout this Request for Proposals (RFP), including
appropriate abbreviations.
"Award of Contract" shall mean formal written notice by the Property Control Division that a firm has
been selected to enter into a contract for services. Any Award of Contract that has not been resulted in a
written contract offer to the Offeror, within 6 months written notice, shall not be considered an award for
the purpose of the Project listing form.
"Contract" means and agreement between state agency and a New Mexico licensed designed firm for the
work covered by this RFP.
"Contractor" means successful Offeror awarded the contract.
"Determination" means the written documentation of a decision of the Selection Committee or the
Purchasing Agent, including findings of fact required to support a decision. A determination becomes part
of the procurement file to which it pertains.
"Entity" means Otero County.
"Offeror" is any person, corporation, or partnership who chooses to submit a proposal in response to this
RFP.
"Project Listing Form" means the form included as a part of this RFP, which all Offerors shall complete,
indicating all outstanding awards and contracts less that 75% complete.
"Proposal" is the Offerors response to this RFP.
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"Request for Proposals" or "RFP" means all documents, attached or incorporated by reference, used for
soliciting proposals.
"User Agency" means the agency occupying the facility or facilities, for which a project is being
designed.
"User Agency Contract" is the person designated by the user agency to speak on behalf of that agency
concerning the scope of work and programming requirements for the project.
The terms "must," "shall," "will," "is required," or "are required" identify a necessary item or factor.
Failure to comply with such and item or factory may result in the rejection of the Offerors proposal.
The terms "can," "may," "should," "preferably," or "prefers" identifies a desirable or discretionary
item or factor. Failure to comply with such an item or factor shall result in the rejection of the Offerors
proposal. Rejection of the proposal will be subject to review by the Selection Committee and a final
decision on rejection will be made by the Committee Chairman.
"Responsible Offeror" means an Offeror who submits a responsive proposal and who has furnished,
when required, information and data to prove that his financial resources, production or services facilities,
personnel, service reputation and experience are adequate to make satisfactory delivery of services
described in the proposal.
"Responsive Offer" or "Responsive proposal" means and offer or proposal, which conforms in all
material, respects to the requirements set forth in the RFP. Material respects of a RFP include, but are not
limited to quality or delivery requirements.
11. EXCEPTIONS - Any exceptions to the scope of work and/or specifications shall be listed separately
and specifications attached are the minimum requirements. The specifications submitted herein are all that
were available to the Purchaser at the time of this mailing. Minor deviations to the specifications listed,
may be considered.
12. EQUAL OPPORTUNITY - The Contractor, subcontractors, and all sub-subcontractors shall not
discriminate against any employee or applicant for employment because of race, religion, color, sex, or
national origin. The Contractor shall take affirmative action to ensure that applicants are employed and
that employees are treated during employment without regard to their race, religion, color, sex, or national
origin. Such action shall include, but not be limited to, the following: employment, upgrading, or transfer;
recruitment or recruitment advertising, layoff or termination; rates of pay or other forms of compensation;
and selection for training including apprenticeship. The Contractor agrees to post in conspicuous places,
available to employees and applicants for employment, notices setting forth the policies of
nondiscrimination. The Contractor, all subcontractors, and all sub-subcontractors shall, in all solicitation
or advertisements for employees placed by them or on their behalf, state that all qualified applicants will
receive consideration for employment without regard to race, religion, color, sex, or national origin.
Otero County in accordance with the provisions of Title VI of the Civil Rights Act of 1964 (78 Stat. 252,
42 U.S.C. 2000d to 2000d-4) and the Regulations, hereby notifies all Offerors and Bidders that it will
affirmatively ensure that any contract entered into pursuant to this advertisement, disadvantaged business
enterprises will be afforded full and fair opportunity to submit proposals and/or bids in response to this
invitation and will not be discriminated against on the grounds of race, color, or national origin in
consideration for an award.
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13. GROSS RECEIPTS TAX - New Mexico Statutes require that the proposed amount
exclude the applicable state gross receipts tax or applicable local option tax but that the Contracting
Agency shall be required to pay the applicable tax including any increase in the applicable tax becoming
effective after the date the contract is entered into. The applicable gross receipts tax or applicable local
option tax shall be shown as a separate amount on each billing or request for payment made under the
contract.
14. INCOMPLETE RESPONSES - The County reserves the right to eliminate any Offeror that submits
incomplete or inadequate responses or is not responsive to the requirements of this RFP.
15. INSURANCE REQUIREMENTS - The Contractor shall not commence work under this contract
until he has obtained all insurance required under this paragraph and such insurance has been approved.
The contractor shall not allow any subcontractor to commence work on this subcontract until all similar
insurance required of the subcontractor has been obtained. Insurance specifications and monetary
requirements will be finalized at contract development.
Standard Insurance Limits Not Less Than
Commercial and General Liability $1,000,000/$3,000,000
Automobile Liability $1,000,000/$1,000,000
Worker's Compensation as required by State Law As required by Law
Other legally required of the employer or for the contractor's occupation As required by Law
/ profession.
Specialized Insurance
Professional Liability $1,000,000
Garage Keeper's Liability $50,000
Medical and Clinic Liability under the Federal Tort Claims Act (FTCA) $1,000,000
16. IRREGULARITIES - The County reserves the right to accept or reject any or all proposals, to waive
irregularities and technicalities, and to request resubmission. Any sole response that is received may or
may not be rejected by the County depending on available competition and timely needs of the County.
The County reserves the right to award the contract to the responsible Offerors submitting responsive
proposals with resulting agreements most advantageous and in the best interest of the County.
17. NEGOTIATIONS - Should the County be unable to negotiate a satisfactory contract with the
business considered to be the most qualified at a price determined by the County to be fair and
reasonable, negotiations with that business shall be formally terminated. The County may then undertake
negotiations with the second most qualified business. Failing accord with the second most qualified
business, the County shall formally terminate negotiations with that business and may then undertake
negotiations with the third most qualified business and so on. The County reserves the right to discontinue
negotiations with any selected Offeror.
18. NEW MEXICO RESIDENT BUSINESS PREFERENCE - New Mexico Resident Businesses shall
be awarded the equivalent of five percent of the total possible RFP evaluation points, which computes to
50 additional points (1000 X 5%). To be considered resident, Businesses must provide a copy, with their
Proposal, of their Certification as a Resident Business issued by the State of New Mexico Taxation and
Revenue Department. This preference shall not apply to projects which involve participating federal
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funds. For more information on obtaining the Certification go to the TRD website at:
http://www.tax.newmexico.gov/Default.aspx.
Proposals received without copy of this certificate do not qualify for this preference.
19. NEW MEXICO RESIDENT VETERANS PREFERENCE - In accordance with Sections 13- 1-21
and 13-1-22 NMSA 1978 resident veteran business that has annual gross revenues of up to three million
dollars ($3,000,000) in the preceding tax year shall be awarded ten percent (10%) additional evaluation
points of the total possible points, which computes to 100 additional points (1000 X 10%).
This preference is separate from the current instate preference and is not cumulative with that preference.
If a vendor will be utilizing this preference, they must include a copy in their proposal of the Resident
Veteran Business Certificate issued by the State of New Mexico Taxation and Revenue Department. This
preference will not apply when the expenditure includes federal funds for a specific purchase. More
information can be obtain from the NM TRD website at http://www.tax.newmexico.gov/Default.aspx
Proposals received without copy of this certificate do not qualify for this preference.
20. NO OBLIGATION - This procurement in no manner obligates Otero County until a valid signed
contract is executed.
21. PROCUREMENT UNDER EXISTING CONTRACTS - In accordance with NMSA Procurement
Code, Section 13-1-129 , Offerors are hereby notified that other government entities within the State of
New Mexico, or as otherwise allowed by their respective governing directives, may contract for the goods
or services included in this procurement with the awarded contractor. Contractual engagements
accomplished under this provision shall be solely between the awarded vendor and the contracting
government entity with no obligation by Otero County.
22. PROPOSAL DISCLOSURES - The contents of the proposals will be kept confidential until a
contract or contracts have been awarded. At that time, all proposal documents pertaining to this
procurement will be open to the public, except for the material which is marked as proprietary or
confidential. The Procurement Officer will not disclose or make public any pages of a proposal on which
the Offeror has stamped or imprinted "proprietary" or "confidential" subject to the following
requirements.
23. Proprietary or confidential data shall be readily separable from the offer in order to facilitate eventual
public inspection of the non-confidential portion of the offer. Confidential data is normally restricted to
confidential financial information concerning the Offeror's organization and data that qualifies as a trade
secret in accordance with the Uniform Trade Secrets Act, 57-3A-1 to 57-3A-7 NMSA 1978. The price of
products offered or the cost of services proposed shall not be designated as proprietary of confidential
information.
24. PROPOSAL AWARD -The County reserves the sole right to:
24.1. Determine responsible Offerors and responsive proposals.
a. Responsible Offeror: An Offeror who submits a Responsive Proposal and who
has furnished, when required, information and data to prove that his financial
resources, production or service facilities, personnel, service reputation, and
experience are adequate to make satisfactory delivery of the items described in the
Request for Proposal.
b. Responsive Proposal: A proposal which conforms in all material respects to the
requirements set forth in the Request for Proposal.
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24.2 Determine and waive minor technicalities in the proposal form or requirements not affecting
price, quality, or quantity of items or services sought.
24.3 Reject any or all proposals in part or in whole.
25. PROTESTS - Any Offeror who is aggrieved in connection with a solicitation or award of an
Agreement may protest to the Purchasing Office in accordance with the requirements of the State
Procurement Code. The protest Shall be made in writing within 24 hours after the facts or occurrences
giving rise thereto, but in no case later than 15 calendar days after the facts or occurrences giving rise
thereto (13-1-172 NMSA 1978).
25.1 In the event of a timely protest under this section, the County will not proceed further with
the procurement unless the Purchasing Department makes a determination that the award of
Agreement is necessary to protect substantial interests of the County (13-1-173 NMSA 1978).
25.2 The Procurement Officer or his designee shall have the authority to take any action
reasonably necessary to resolve a protest of an aggrieved Offeror concerning a procurement. This
authority shall be exercised in accordance with adopted regulations, but shall not include the
authority to award money damages or attorneys' fees (13-1-174 NMSA 1978).
25.3 The Procurement Officer or his designee will promptly issue a determination relating to the
protest. The determination will:
25.3.1 State the reasons for the action taken; and
25.3.2 Inform the Protestor of the right to judicial review of the determination pursuant to
13-1-183 NMSA 1978.
25.4 A copy of the determination issued under 13-1-175 NMSA 1978 will immediately be
mailed to the Protestor and other Offerors involved in the procurement (13-1-176 NMSA 1978).
26. REJECT ALL - Pursuant to Sec 13-1-131 NMSA, 1984 Comp., as amended, Otero County reserves
the right to reject any and all proposals, in whole or in part, submitted hereunder, provided that such
rejections shall be accomplished by a written statement declaring the reason for the rejections.
27. RFP RESPONSES - By responding to this RFP, Offerors acknowledge and consent to the rights and
conditions set forth in this RFP.
28. SOLE INTERPRETER - Otero County has the right to refuse any or all proposals and is the sole
interpreter of the intent of any clause of the specifications, and sole judge as to whether the item
proposed, or any part or fitting thereof, complies with the specifications.
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PART II - THE PROJECT
OVERVIEW
The County of Otero is seeking audit services from firms having experience in governmental
auditing. We are requesting that you prepare a brief response based on the Request for Proposal
and accompanying information. The proposal should address your interest to satisfy the
County's objectives established for this effort. The proposal should also clearly demonstrate
your capability to achieve the scope of work. It is, therefore, important that you list all key
individuals that you would assign to the project and define an approach that would be used to
implement this service. Careful review of the RFP is highly recommended to ensure a
responsive submittal. This RFP was prepared in accordance with current State Procurement
Statutes.
SCOPE OF WORK
The sealed proposals shall contain the information listed below to be considered a
responsive bid. To include proof of a firm profile and applicable professional liability
insurance filed with the State Auditor.
1. List experience in government audits, GASB 34, 87 and 96.
2. Describe the experience in audits and/or specialization directly related to County
Government.
3. Discuss the firm's qualification and makeup of the team proposed to conduct the audit.
4. Describe the approach to fulfilling the continuing education requirement relating to
governmental audits.
5. Indicate the scheduling and timing of fieldwork. How the firm will approach conducting
an audit and any special services.
6. Discuss the approach for planning and conducting the work efforts of subsequent years.
7. Provide references and a copy of the most recent peer review.
8. Discuss approach in the quality and timeliness of the proposed audit.
9. Cost associated with preparing. Attachment No: 1.
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