RFQ 2026-004 Independent Auditor Services

P.O. Box 448 / 11119 Military Highway, Santa Maria, TX 78592
REQUEST FOR QUALIFICATIONS
Independent Auditor Services (RFQ 2026-004)
April 20, 2026
Dear Certified Public Accounting Firm:
Santa Maria I.S.D. is requesting qualification statements from certified public accounting
firms interested in performing the annual audit for fiscal year 2025-2026.
Please submit your response by Monday, May 4, 2026 at 2:00 p.m. Please contact Amanda
L. Najar, Business Manager at (956)565-6308, if you have any questions about the
questionnaire.
Please submit three (3) original sets of your qualifications statement response.
Please fill out and email page 16 to amandanajar@smisd.net immediately if you intend to respond.
Sincerely,
Amanda L. Najar
Business Manager

SANTA MARIA ISD
REQUEST FOR QUALIFICATION STATEMENTS
Independent Auditor Services (RFQ 2026-004)
SANTA MARIA ISD is requesting offers from certified public accounting firms to perform
the annual audit for fiscal year 2025-2026, with an option to extend the contract for one (1)
additional year through fiscal year 2026-2027.
I. BACKGROUND INFORMATION
Auditing requirements for Texas public school districts are contained in the Texas Education
Agency's Financial Accountability System Resource Guide, which is the authoritative
document adopted by reference as a rule of the State Board of Education, through Title 19,
Texas Administrative Code, Section 109.61.
A. Purpose of the Audit
The purpose of the Request for Qualification Statements is to obtain the services of a
certified public accounting firm for the annual audit for fiscal year 2025-2026. The audit will
encompass the general financial statements, combining statements and other schedules for
SANTA MARIA ISD for the fiscal year ending June 30, 2026. The audit is to be performed
in accordance with generally accepted government auditing standards contained in the Texas
Education Agency Financial Accountability System Resource Guide.
The financial statements audit is to determine whether:
1.) The financial statements present fairly the financial position, results of operations, and
cash flows or changes in financial position in accordance with generally accepted
accounting principles, &
2.) SANTA MARIA ISD has complied with laws and regulations for those transactions
and events that may have a material effect on the financial statements.
The audit will also determine whether:
1.) Financial reports and related items are fairly presented,
2.) Financial information is presented in accordance with established or stated criteria, &
3.) Santa Maria ISD has adhered to specific financial compliance requirements.
As a part of the audit of the general-purpose financial statements, the annual audit will also
include obtaining an understanding of Santa Maria ISD internal control and reporting any
reportable conditions relating to the internal control systems coming to the attention of the
auditors. To comply with Office of Management and Budget Circular A-133, a study and
evaluation of internal control will include internal accounting and administrative controls
for
2
*The signing of Page 15 indicates understanding and acceptance of this RFQ's terms and conditions. *

SANTA MARIA ISD
REQUEST FOR QUALIFICATION STATEMENTS
Independent Auditor Services (RFQ 2026-004)
all major federal financial assistance programs or 50% of all federal programs if expenditures
for major programs are less than 50% of total federal program expenditures. Any material
weakness noted during the study and evaluation of internal accounting and administrative
controls will be reported.
As part of the audit of the general-purpose financial statements, transactions and records
pertaining to federal programs will be tested for material compliance with federal laws, rules,
and regulations and all instances of noncompliance will be reported to Santa Maria ISD.
Additionally, the audit will include the performance of certain audit procedures for the
purpose of reviewing the accuracy of fiscal information provided by Santa Maria ISD
through the certified Public Education Information Management System (PEIMS), as
required by Section 44.008(b) of the Texas Education Code.
B. Independent Auditor
The offeror must demonstrate the capability to perform the annual audit in accordance with
generally accepted government auditing standards and state board of education auditing
rules. Certified Public Accounting firms that have performed annual audits for similar
entities are encouraged to submit an offer.
C. Term of the Audit Engagement
The contract for audit services based upon Board of Trustees approval of the Qualifications
Statement/Offer will be for the fiscal year ending June 30, 2026.
3
*The signing of Page 15 indicates understanding and acceptance of this RFQ's terms and conditions. *

SANTA MARIA ISD
REQUEST FOR QUALIFICATION STATEMENTS
Independent Auditor Services (RFQ 2026-004)
II. RESPONSE CONTENT
A. Cover Letter
See conditions for submission of Qualifications Statement Response in Section III.
B. Technical Component
To describe clearly the certified public accounting firm's understanding of the work to be
done, the Offeror will:
1.) Provide a definition of the term "generally accepted government auditing standards"
with clear distinctions between these standards and generally accepted auditing
standards for nongovernmental engagements;
2.) Explain the Offeror's approach to performing an annual audit, including the
methodology, nature, timing and extent of audit procedures to be performed;
3.) Describe how the approach to performing the audit would be affected if this were a
multiyear contract;
4.) Make a statement concerning the independence of the Offeror, including direct and
indirect financial interest and the relationship of the proposed audit team
to employees of Santa Maria ISD and any of the Board members;
C. Management Component
The Offeror will furnish satisfactory evidence of capability to provide in a professional and
timely manner the services stated in the Request for Qualifications Statements. To meet this
requirement:
1.) Provide the name of the external quality control review organization of which the
Offeror is a member and the Offeror's length of membership. Also, state the
review organization's planned frequency of peer reviews;
2.) State whether the firm has received a peer review, the date of the most recent review,
in addition, whether an unqualified report was issued in the most recent review;
3.) State whether the Offeror is a national, regional or local certified public accounting firm;
4
*The signing of Page 15 indicates understanding and acceptance of this RFQ's terms and conditions. *

SANTA MARIA ISD
REQUEST FOR QUALIFICATION STATEMENTS
Independent Auditor Services (RFQ 2026-004)
4.) Provide evidence that the Offeror has experience in performing school district/
government audits. List current and past audit clients along with the names and
telephone numbers of contact persons and number of years audit services were
provided;
5.) State whether the Offeror is currently under the terms of a public or private
reprimand by the Texas State Board of Public Accountancy and/or licensing
boards of other states;
6.) Describe the proposed audit team, in terms of job positions in the firm;
7.) List names of staff member(s) who will direct the overall audit throughout the
duration of the engagement as well as those staff members who will be responsible
for planning, directing, and conducting substantial portions of the fieldwork or
reporting on this audit engagement. Include the educational background of all staff
members named and professional licenses held;
8.) Describe continuing professional education courses in governmental accounting
and auditing attended by the proposed audit team during the last two years;
9.) Provide the names and qualifications of any needed outside specialists and/or
consultants (if needed) that will assist the Offeror's staff members;
10.) Describe staff rotation plans for audit team members if this is to be a multiyear
contract;
11.) Describe the level of assistance that will be expected from Santa Maria ISD
personnel;
12.) Provide evidence of the ability to comply with the requirements in Sections II and
VI of this Request for Qualifications Statements. Provide a copy of the
malpractice errors and omissions insurance coverage in an amount of at least
$500,000.
D. Task/Activity Plan
The Offeror will specify budgeted hours, timelines & sequence for audit procedures, and
names of staff to be assigned.
5
*The signing of Page 15 indicates understanding and acceptance of this RFQ's terms and conditions. *

SANTA MARIA ISD
REQUEST FOR QUALIFICATION STATEMENTS
Independent Auditor Services (RFQ 2026-004)
E. Fees
Will be agreed upon during the negotiation process.
SANTA MARIA ISD will pay audit fees as agreed upon in the engagement letter.
F. Evaluation
Attachment "A" shows the criteria that Santa Maria ISD will use to evaluate the Offeror's
methodologies, products, and services.
III. CONDITIONS FOR SUBMISSIONS OF QUALIFICATIONS STATEMENTS
All Offers in response to this request must meet the following conditions to be considered:
A. Qualifications Statements must include a cover letter clearly stating the name of the
firm and the name, address, and telephone number of the Offeror's representative;
B. Offer must address each of the audit requirements as stated in this Request for
Qualifications Statements;
C.SANTA MARIA ISD reserves the right to reject any and all Offers, and to negotiate
portions thereof. Offers that address only part of the requirements contained in this Request
for Qualifications Statements will not be considered;
D. SANTA MARIA ISD reserves the right to select any Offer, considering the proposed
estimated fee and other factors;
E. The Offeror shall furnish such additional information that Santa Maria ISD may
reasonably require;
F. SANTA MARIA ISD will not be liable for any cost incurred in the preparation of
Qualifications Statements;
G. SANTA MARIA ISD may ask Offerors to send a representative for an oral interview
prior to Board of Trustees approval of an Offer. Santa Maria ISD will not be liable for the
costs incurred by the Offeror in connection with such interview.
6
*The signing of Page 15 indicates understanding and acceptance of this RFQ's terms and conditions. *

SANTA MARIA ISD
REQUEST FOR QUALIFICATION STATEMENTS
Independent Auditor Services (RFQ 2026-004)
IV. PROCEDURES FOR SUBMITTING OFFERS
A. Delivery
Mail Delivery -
Responses to the Request for Qualifications Statements should be addressed to:
SANTA MARIA ISD
P.O. Box 448
Santa Maria, TX 78592
ATTN: RFQ 2026-004 Independent Auditor Services
Responses must be received no later than 2:00 p.m., on Monday, May 4, 2026.
B. Number of Copies of Response
Submit three (3) original sets of the Offer response. The Offer responses are to be bound.
Please submit them in a sealed envelope.
V. ASSISTANCE TO OFFERORS
Any person wishing to obtain additional information about the Request for Offers or about
the operations of SANTA MARIA ISD may contact Amanda L. Najar, Business Manager
at (956) 565-6308.
VI. STATEMENT OF REQUIREMENTS
A. The independent auditor will provide one original and eleven copies of the final audit
report that meets the requirements of the Texas Education Agency's Financial Accountability
System Resource Guide.
B. On the month of November 2026, the preliminary draft of the audit report will be
presented to Santa Maria ISD prior to submission of the final draft.
C. Satisfactory delivery of the services specified by the Request for Qualifications
Statements and the engagement letter shall be accomplished no later than the
October 2026 meeting of the Board of Trustees.
D. The independent auditor will be required to present the audit report to the Board of
Trustees no later than the November 2026 Regular Board Meeting.
7
The signing of Page 15 indicates understanding and acceptance of this RFQ's terms and conditions."

SANTA MARIA ISD
REQUEST FOR QUALIFICATION STATEMENTS
Independent Auditor Services (RFQ 2026-004)
E. The independent auditor is strongly encouraged to provide a management letter
containing comments oriented toward constructive improvements. Copies of selected
working papers will be provided by SANTA MARIA ISD as provided for in the
engagement letter.
VII.BOARD OF TRUSTEES APPROVAL
An Offeror will be selected on May 13, 2026, barring decision by the Board of
Trustees to reject all Offers submitted.
8
*The signing of Page 15 indicates understanding and acceptance of this RFQ's terms and conditions. *

SANTA MARIA ISD
REQUEST FOR QUALIFICATION STATEMENTS
Independent Auditor Services (RFQ 2026-004)
Attachment "A,"
EVALUATION WORKSHEET
This worksheet is to be used to document Santa Maria ISD evaluation of the Offerors'
qualifications. Points within the ranges specified are to be assigned to the below-listed
criteria as a means for quantifying the relative strengths and weaknesses of the various
Offers.
In the event that oral interviews are necessary to break a tie or for making final clarification
in the evaluation process, additional points may be awarded. It should be understood that
while the total score is a significant factor, the requester of the services reserves the right to
consider other factors in making a final selection.
PROFESSIONAL QUALIFICATIONS
The evaluation of professional qualifications of the Offerors will be based on the following
criteria:
I. Mandatory Criteria
Offers will not be considered for further evaluation unless there is compliance with all of
the following criteria.
The Offeror:
A. Must be an independent auditor properly licensed for Certified Public Accounting
Practice in Texas,
B. Must meet the independence standards of Government Auditing Standards, 1994
Revision, United States General Accounting Office (GAO),
C. Must not have a record of substandard work, &
D. Must submit an Offer meeting all of the requirements of the Request for Qualifications
Statements.
9
*The signing of Page 15 indicates understanding and acceptance of this RFQ's terms and conditions. *

SANTA MARIA ISD
REQUEST FOR QUALIFICATION STATEMENTS
Independent Auditor Services (RFQ 2026-004)
II. Technical Criteria
Offers that have met each of the criteria in Section I above will be evaluated and ranked on
the following criteria:
Points
A. Technical experience of the firm:
1. Auditing experience in Texas certified public schools (0-25) __________
2. Auditing experience in government entities (0-5) __________
B. Characteristics of the staff, including Non-CPA consultants to be assigned to
the audit:
1. Size and structure of the firm, including audit staff positions (0-5) __________
2. Qualifications of supervisory personnel, consultants, and the
field audit team:
* Education, including continuing education courses
taken during the past two years. (0-10)
* Years and types of experience (0-20)
C. Clear understanding of the work to be performed:
1. Comprehensiveness of the audit work plan (0-10) __________
2.Realistic time estimates of each major segment of the work
plan, and the estimated number of hours for each staff level
including consultants assigned (0-10)
Total Technical Points (Maximum 85)
III. Oral Interviews
Questions regarding the audit (0-15) __________
Total Technical and Oral Interview Points (Maximum 100) __________
10
*The signing of Page 15 indicates understanding and acceptance of this RFQ's terms and conditions. *