CRUHSD AUDIT SERVICES RFP (2026-2027.01)

Colorado River Union High School District No. 2
Notice of Request For Proposals
Request for Proposals No. RFP # 2026-2027.001
Proposal due date April 30, 2026 Time: 2:00 MST
District address 2251 Hwy 95, Building A
Bullhead City, AZ 86442
In accordance with the School District Procurement Rules prescribed by the Arizona State Board of Education pursuant
to Arizona Revised Statutes 15-213, competitive sealed proposals for the following services will be received by
Colorado River Union High School District No. 2, at the address specified above until the time and date cited.
Annual financial audit(s) of financial transactions and accounts subject to the Title 2 U.S. Code of Federal Regulations
Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
(Uniform Guidance) for the year(s) ending June 30, 2026 through June 20, 2028, and completion of the Uniform System
of Financial Records for Arizona School Districts Compliance Questionnaire.
Refer any questions regarding this Request for Proposals to:
Sueanne Moore, Director of Finance
smoore@cruhsd.org
(928) 758-3916 ext. 1405
___________________________ _______________________________________
Date School District Administrator (signature)
Revised 12/21 Arizona Auditor General

Colorado River Union High School District No. 2
Request for Proposals No. 2026-2027.001
Contents
Topic Page
I. Purpose ................................................................................................................................................... 2
II. Nature of services required .................................................................................................................... 2
III. General information ............................................................................................................................... 2
IV. Proposal format ...................................................................................................................................... 5
V. Description of district and records to be audited .................................................................................. 6
VI. Report review, timing, and number of copies ......................................................................................... 8
VII. Exit conference requirements ................................................................................................................. 9
VIII. Audit documentation .............................................................................................................................. 9
IX. Contractual arrangements ...................................................................................................................... 9
X. Right to reject ........................................................................................................................................ 10
XI. Assistance available to audit firms ........................................................................................................ 10
Revised 12/21 Arizona Auditor General

I. Purpose
The purpose of this Request for Proposals (RFP) is to enter into a contract with a qualified Certified Public
Accountant to conduct an annual audit of financial transactions and accounts kept by or for the District, subject
to the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles,
and Audit Requirements for Federal Awards (Uniform Guidance) for the 3 years ending June 30, 2028, and to
complete the Uniform System of Financial Records for Arizona School Districts (USFR) Compliance Questionnaire
(CQ). (If the audit periods extend beyond 1 year, include all audit periods in the RFP.) The District reserves the
right to suspend the provisions of the contract for any year in which the District expends less than the qualifying
amount of federal awards set forth in the Uniform Guidance.
II. Scope of services required
The selected audit firm will be required to perform an annual financial audit, in accordance with U.S. generally
accepted auditing standards, Government Auditing Standards (GAS), issued by the Comptroller General of the
United States, and the Uniform Guidance and issue the reports required by those standards and the Uniform
Guidance. In addition, the audit firm must complete a USFR CQ.
Districts must comply with the USFR. To help determine whether districts are in compliance, the Arizona Auditor
General has developed the USFR CQ, which consists of a series of questions the District's audit firm must
complete regarding requirements set forth in the USFR and Arizona Revised Statutes. The audit firm may obtain
a copy of the USFR CQ in the USFR Manual on the Arizona Auditor General website at www.azauditor.gov.
Changes in services
Changes in the scope, character, or complexity of the service may be negotiated if it is mutually agreed that
such changes are desirable and necessary. Such changes must be authorized in writing by the school district
and approved by the Arizona Auditor General, prior to the performance of the service.
III. General information
A. Mandatory qualifications
The following qualifications are mandatory for audit firms submitting proposals:
1. The auditors must be properly licensed certified public accountants or persons working for a licensed
certified public accounting firm according to GAS.
2. The audit firm must meet the independence requirements of GAS.
3. The audit firm must not have a record of substandard audit work for the last 2 years. The District
reserves the right to contact the Arizona State Board of Accountancy to verify the audit firm's
credentials and the Arizona Auditor General to verify that the audit firm has not been debarred or
suspended or that such audit firm's contracts are not routinely rejected for substandard audits.
4. The audit firm must have an external quality control review performed at least every 3 years in
accordance with GAS. The most recent external quality control review report must be included with
the proposal.
5. The audit firm must meet the continuing education requirements of GAS. Therefore, each auditor
responsible for planning, directing, conducting, or reporting on GAS audits should complete at least
80 hours of continuing education every 2 years. At least 20 hours should be completed in any 1 year
of the 2-year period. At least 24 of the 80 hours of continuing education should be completed in
subjects directly related to the government environment, government auditing, or the specific or
unique environment in which the District operates.
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B. Procedures and time frame for submitting proposals/awarding contract
Interested, qualified audit firms may submit a proposal to Colorado River Union High School District No. 2 at
the following address:
Colorado River Union High School District No. 2
2251 Highway 95, Building A
Bullhead City, AZ 86442
3 copies of the proposal are required. They should be prepared in accordance with the proposal format
requirements discussed in this RFP and packaged in such a manner that the outer wrapping clearly indicates
the RFP number and audit firm's name and address.
The following dates will apply unless waived in writing by the District Governing Board:
1. A pre-proposal conference will not be held for these services. Any questions can be submitted to Mrs.
Sueanne Moore, Director of Finance, at smoore@cruhsd.org up to 14 days prior to the proposal due
date and responses will be made available to all audit firms.
2. Sealed proposals will be received until 2p.m., Mountain Standard Time, on April 30, 2026, at the
District address listed above. No proposals will be accepted after the time indicated. Proposals
received after the deadline will be stamped with time and date and returned unopened.
3. Proposals will be evaluated the week of April 30, 2026 Please have staff available at that time to
respond to questions.
4. Discussions with individual audit firms may be held to clarify proposals verbally or in writing.
If such discussions are held with any or all audit firms, all audit firms will be notified that a best and
final offer may be submitted by May 4, 2026. The best and final offer provides the opportunity for
audit firms to revise their proposals, including the fee for the services, based on additional information
gathered during the verbal discussions and documented as required by AAC R72-1047(C). If a best and
final offer is not submitted, the previous offer will be construed as the best and final offer.
5. Contract award is expected to be made on or before May 7, 2026. The contract will be awarded on
the basis of demonstrated competence and qualifications to perform the required services at fair and
reasonable compensation. However, after the audit firm is selected, the Arizona Auditor General will
review the proposed contract and approve or disapprove it in accordance with A.R.S. 15-914(E)
and 41-1279.21(A)(4), and Arizona Administrative Code R4-44-117. Only upon approval of the
proposed contract by the Arizona Auditor General will the contract be signed by the school district
administrator and the selected audit firm.
The District will inform each audit firm that submitted a proposal, in writing, whether the proposal
was accepted or rejected.
6. Audit work may begin as soon as the Arizona Auditor General approves the proposed contract. Audit
work must be completed by December 31st after the end of each fiscal year.
7. A preliminary draft of the reports should be completed and an exit conference held no later than
December 31st after the end of each fiscal year.
8. The final reports should be submitted to the District no later than January 15th after the end of each
fiscal year.
Cost and price information provided in the proposal will be held confidential and will not be disclosed to
competing audit firms prior to selection of the audit firm. All information and proposals submitted by
offerors will be made available for public inspection following the award of the contract.
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C. Review of proposals and evaluation criteria
The District and any outside experts the District considers necessary will evaluate the proposals. A point
formula will be used during the review process to score proposals. If several proposals are very closely
ranked, the District may arrange for oral discussions with the audit firms to assist in making the selection.
Proposals will be evaluated using 3 sets of criteria-mandatory, technical, and cost criteria. Audit firms
meeting the mandatory criteria will have their proposals evaluated and scored for both technical and cost
criteria. The following represents the principal selection criteria that will be considered during the evaluation
process:
1. Mandatory criteria
a. The audit firm is independent and properly licensed.
b. The audit firm's professional staff have received the required continuing
professional education within the preceding 2 years.
c. The audit firm submitted its most recent external quality control review
report and has a record of quality audit work.
2. Technical criteria Points
possible
a. Responsiveness of the proposal in clearly stating an understanding of
the audit services to be performed, including:
1. Comprehensiveness of audit work plan 10
2. Realistic time estimates of each major segment of the work plan
10
and the estimated number of hours of each staff level
b. Technical experience of the audit firm
1. Auditing Arizona school districts 15
2. Auditing governments 5
3. Auditing computerized systems 5
4. Auditing federal programs 5
c. Qualifications of staff
1. Qualifications of supervisory staff and of the audit team 20
performing field work
2. General direction and supervision to be exercised over the audit 15
team by the audit firm's management
d. Size and structure of the audit firm, considering the scope of the audit 5
3. Cost criteria 10
Technical and cost criteria-maximum points 100
Cost is a factor in awarding the contract; however, only those proposals that meet all the mandatory criteria
in the RFP will be given consideration. The contract will not be awarded solely on the basis of cost.
After a composite technical score for each audit firm has been established, the sealed cost proposal will be
opened and additional points will be added to the technical score based on the proposed price. The
maximum score for price will be assigned to the audit firm offering the lowest price, and proportional scores
will be assigned to the other audit firms.
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IV. Proposal format
The proposal must conform to the format specified below. The District will make no reimbursement for the cost
of developing or presenting proposals in response to the RFP.
A. Title page
Each proposal must contain a title page that identifies the RFP number and subject and provides the audit
firm's name, address, and telephone number; the name and title of a contact person; and the date the
proposal was submitted. The title page must also state the period the proposal is effective (non-
rescindable).
B. Table of contents
The proposal's table of contents should include a clear and complete identification of the materials
submitted by section and page number.
C. Letter of transmittal
A brief letter of transmittal should be submitted that includes the following information:
1. The audit firm's understanding of the work to be performed.
2. A positive commitment to perform the service within the time period specified.
3. The names of persons authorized to represent the audit firm, their titles, addresses, and telephone
numbers.
4. Reference to a sealed envelope that contains the all-inclusive fee for which the audit work will be
done. The fee amount should not be divulged elsewhere in the proposal.
D. Audit firm profile and qualifications
The following information should be included:
1. A description of the audit firm, including office size; whether the organization is local, regional,
national, or international in operations; the number of professional staff by level; and a description
of the range of activities performed by the local office (i.e., auditing, accounting, tax, or
management services).
2. Affirmation that the audit firm meets the mandatory qualifications set forth in section II.A. above.
3. A statement of the audit firm's expertise in: 1) financial audits of Arizona school districts, 2)
financial audits of governments, and 3) audits of computerized systems, and 4) audits of federal
programs.
4. A description of prior experience with audit services of a similar or related nature, including
references. The description should include a list of names and dates of school districts audited.
5. Identification of senior and technical staff to be assigned to the audit, including the audit manager
or partner. Staff named in the proposal may not be substituted without permission of the District.
Resumes, including relevant experience and continuing education of the auditor in charge up to
the individual with final responsibility for the audit, may be included as an appendix.
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E. Audit firm's approach to the audit
The technical portion of the proposal shall include, as a minimum:
1. A work plan detailing the approach the audit firm intends to follow. The audit work plan should
completely cover what audit work will be accomplished to allow the audit firm to render the
reports described in this RFP.
The audit work plan should demonstrate the audit firm's understanding of the audit requirements
of a single audit as specified in the Uniform Guidance and the audit tests and procedures to be
applied in completing the audit work plan.
The audit work plan should also detail how the audit firm plans to meet the time constraints and
reporting deadline requirements specified in this RFP.
2. A plan for organizing and staffing the audit, with an estimate of time each staff member will devote
to the audit.
F. Sealed cost proposal
The cost portion of the proposal should be submitted along with the proposal, but in a separate sealed
envelope. Note: The cost proposal should include separate costs for audits of basic financial
statements, annual comprehensive financial reports, and federal programs (i.e., Single Audit, if
applicable), including the preparation of the USFR CQ. Any non-audit service fees should be separately
described in the cost proposal, if applicable.
V. Description of district and records to be audited
A. General
Colorado River Union High School District No. 2 is a political subdivision of the State of Arizona located in
Mohave County. The District serves approximately 1700 students.
The District operates on a July 1 to June 30 fiscal year.
The accounting policies of Colorado River Union High School District No. 2 conform to U.S. generally
accepted accounting principles as adopted by the Government Accounting Standards Board (GASB).
B. Reporting entity
The District is a special-purpose government that is governed by a separately elected governing body. It
is legally separate from and fiscally independent of other state and local governments. Furthermore,
there are no component units combined with the District for financial statement presentation purposes,
and it is not included in any other governmental reporting entity. Consequently, the District's financial
statements present only the activities of those organizational entities for which its elected governing
board is financially accountable.
C. District funds
The District reports the following governmental and enterprise funds and other fund types:
Number of funds
Governmental
General Fund 1
Major Fund(s) 4
Non-Major Fund(s) 8
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Number of funds
Enterprise
Major -
Non-Major Fund(s) -
Other Fund Types Number of funds
Internal Service -
Agency -
D. Federal and State financial assistance
(List all federal and state financial assistance programs and approximate annual expenditures in each
program.)
Federal or State financial
assistance program name Annual expenditures ($)
_______________________________ ______________________________
_______________________________ ______________________________
_______________________________ ______________________________
_______________________________ ______________________________
_______________________________ ______________________________
_______________________________ ______________________________
_______________________________ ______________________________
_______________________________ ______________________________
_______________________________ ______________________________
_______________________________ ______________________________
_______________________________ ______________________________
E. Deposit of district monies
In accordance with A.R.S. 15-341(A)(20), the District deposits with the County Treasurer all monies
received, except monies allowed to be held in a separate bank account as listed below. The County School
Superintendent (or school districts that have assumed accounting responsibility in accordance with A.R.S.
15-914.01) draws warrants on funds on deposit with the County Treasurer upon presentation of a
voucher by the District Governing Board to expend District monies on deposit with the County Treasurer.
In addition to maintaining funds on deposit with the County Treasurer, the District maintains several bank
accounts in accordance with A.R.S. Following is a list of all bank accounts maintained by the District:
Bank account name Bank name and location
Maintenance and Operation Fund revolving account Wells Fargo
Food Service Fund Clearing account(s) Chase
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Bank account name Bank name and location
Auxiliary Operations Fund account Chase
Student Activities Fund account(s) Chase
Federal payroll tax withholdings account Wells Fargo
State income tax withholdings account Wells Fargo
Employee insurance programs withholdings account Wells Fargo
Payroll direct deposits clearing account Wells Fargo
F. Magnitude of financial activity
The District's total expenditures budgeted for the years ended June 30, 2024, and June 30, 2025, were
$10,682,917 and $11,379,464, respectively.
The District has approximately 200 employees with estimated payroll expenditures of $15,479,422 and
$15,744,002 for the years ended June 30, 2024, and June 30, 2025, respectively.
Annual budgets, annual financial reports, and financial statements for the year ended June 30, 2025, will
be sent to interested, qualified audit firms upon request, or may be examined at the District office.
G. Uniform System of Financial Records for Arizona School Districts (USFR)
A.R.S. 15-271 requires the Arizona Auditor General in conjunction with ADE to prescribe a uniform
system of financial records for use by school districts. This system has been established in the USFR
accounting manual.
The USFR includes a Chart of Accounts (Chart) that provides for the establishment of a complete
accounting system. The Chart complies with U.S. generally accepted accounting principles, and meets the
requirements of the U.S. Department of Education's account classifications and A.R.S. The District must
use the account codes and titles listed in the chart.
The USFR also provides comprehensive accounting procedures for accounting records, cash, supplies
inventory, property control, revenues, expenditures, payroll, travel, and state and federal financial
assistance.
H. Additional information
N/A
VI. Report review, timing, and number of copies
Following completion of draft reports, the audit firm must submit 1 copies of the audit reports, management
letter, and the USFR CQ to the audit liaison Sueanne Moore, Director of Finance for review.
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Upon completion of the final reports, the audit firm must provide 6 paper copies and 1 electronic copy of the
audit reports, management letter, and USFR CQ to the District. The electronic copies shall be in PDF format. The
District must provide an electronic copy of the reports to ADE, and a paper copy or electronic copy of the
applicable audit reports to the District's county school superintendent's office. The audit firm must also provide
the electronic copies of the audit reports and management letter and web-based USFR CQ to the Arizona
Auditor General, Accountability Services Division. See the audit requirements FAQs on the Arizona Auditor
General's website for more submission guidance.
Additionally, the audit firm must submit 1 copy of the audit reporting package and data collection form to the
Federal Audit Clearinghouse.
The audit firm will make no other distribution unless approved by the District.
A.R.S. 15-914(E) and 41-1279.21(A)(4) require the Arizona Auditor General to ensure that completed audits
are conducted in accordance with U.S. generally accepted auditing standards, GAS, the Uniform Guidance, and
the minimum audit and reporting standards prescribed by the Arizona Auditor General. An audit will not be
accepted as meeting the requirements of this section until it has been approved by the Arizona Auditor
General.
VII. Exit conference requirements
The audit firm must be available to participate in 1 or more exit conferences with members of the District and
the District Governing Board. Exit conferences must be coordinated through the audit liaison, Sueanne Moore,
Director of Finance. The purposes of the exit conferences are to discuss the draft audit reports with the District,
identify any errors, and obtain comments on report findings and recommendations. In addition, the AUDIT FIRM
should review the District's USFR noncompliance findings with the SCHOOL DISTRICT officials.
VIII. Audit documentation
The audit firm shall retain the audit documentation in its entirety for a period of 5 years after the date of the
audit reports, unless the Arizona Auditor General requests a longer retention period. The audit documentation
shall be subject at all reasonable times to review upon request by the Arizona Auditor General or her designee,
ADE, the United States Government Accountability Office, other appropriate governmental agencies, or
produced for review at the Arizona Auditor General, if so requested.
IX. Contractual arrangements
A. Multi-term contracts
If the monies are not appropriated or otherwise made available to support continuation of performance
in a subsequent fiscal year, the contract shall be canceled. If the type or frequency of audits the District
is required to obtain in a subsequent fiscal year changes or the District is no longer required to obtain an
audit, the contract may be amended or canceled. If the contract is canceled, the audit firm shall be
reimbursed for the reasonable value of any nonrecurring costs incurred but not amortized in the price of
services delivered under the contract or which are otherwise not recoverable.
B. Other provisions
N/A
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