__________________________________________________________________________________________________

Napoleon Community Schools

200 West Street

Napoleon, MI 49261

(517) 536-8667

Request for Proposal

Audit Services

For the Years Ending June 30, 2025, 2026, and 2027

GENERAL CONDITIONS

Napoleon Community Schools is soliciting proposals from qualified firms of Certified Public Accountants to audit its financial statements for the fiscal years ending June 30, 2025, 2026, and 2027. The district reserves the right to extend the minimum three-year contract an additional two years based on satisfactory performance of audit services.

The audit is to include an examination of the following funds: General, Agency, Food Service, Community Education, Debt Service, 2024 Bond and all Federal programs required to be audited by the State of Michigan.

The examination must be performed in occurrence with generally accepted auditing standards. The financial report must be prepared in accordance with GASB Statement No. 34 and the Michigan School Accounting Manual.

Although cost will be an important factor in awarding the contract, the school district is not obligated by any statute or regulation to award the purchase of audit services solely on the basis of cost. Accordingly, the school district reserves the right to evaluate all proposals objectively and subjectively and to accept or reject any or all proposals or portion thereof. Additionally, the district reserves the right to negotiate changes in services with the firm determined to have submitted the proposal that is in the best interest of the district.

TIME TABLE:

Release of RFP on or about November 18, 2024
Proposals due at 3:00 P.M. on Friday, December 20, 2024.
Board of Education action by January 13, 2025.
Notification to all firms as soon as possible after January 13, 2025.
Preliminary audit work to be conducted during June each year.
Audit to be conducted during July or August each year.
Financial Statements completed for distribution in September or October following each fiscal year end.
Presentation of Financial Statements to the Board of Education during September or October of each year.

FIRM/AUDITOR QUALIFICATIONS

The firm must maintain a sufficient number of professional staff in order to provide adequate technical expertise and depth.
The firm and the partner assigned to the district must have considerable experience in auditing K-12 public school districts within the State of Michigan.
The auditor is expected to be familiar with the types of policies and procedures school districts follow.
The auditor will provide a profile of the professional responsible for the overall management of the audit. The auditor must be fully informed regarding generally accepted accounting principles and auditing procedures.
The firm shall identify the audit manager, field supervisors and other staff who will work on the audit, including staff from other than the local office.
Assurance must be given that during the course of the life of the three-year contract there will be some continuity in the assignment of audit staff. It is to the mutual interest of the district and the audit firm that there not be any dramatic changes in audit staff every year.
The firm’s professional staff must be trained specifically in auditing and accounting for school districts.
The firm must be actively involved in school financial organizations on a county and state level.
All assistants must be properly trained and supervised and the work must be adequately planned.
The firm must have an excellent reputation for service in school district auditing.

In addition, we request the auditor offer possible alternative solutions to improve fiscal management of Napoleon Community Schools and that the auditor advise the accounting office in writing of any changes in accounting procedures to assist with the ongoing compliance with the latest recommendations.

The auditor shall furnish the school district with 10 printed copies and a PDF electronic file of the Comprehensive Annual Financial Report and Single Audit Report (if a Single Audit is required).

DISTRICT INFORMATION

Napoleon Community School utilizes Munis software by Tyler Technologies for general ledger, accounts payable, cash receipts, accounts receivable, payroll, human resources functions.

Attached is a summary of the 2024-25 Board approved budget. If you wish to review the records of Napoleon Community Schools, you may contact Kelly Haltom at (517) 905-5708.

PROPOSAL

Please segregate in your proposal the amount estimated to be charged to federally funded programs. In addition, please provide the names and contact persons of at least four (4) school districts that you have audited in recent years.

The information contained herein is believed to be accurate, but is not to be considered in any way as a warranty. All questions and correspondence should be directed to Lauren Bailey at the address noted below, by email lauren.bailey@jcisd.org or by telephone at (517) 990-8821.

Lauren Bailey, LEA Business Manager

Napoleon Community Schools

200 West Street

Napoleon, MI 49261

After the technical qualities have been evaluated, cost and other considerations will be evaluated. Once all factors have been evaluated, the audit firm that is most qualified and reasonable in cost will be selected for recommendation to the Board of Education.

Request for Proposal Audit Services For the Years Ending June 30, 2025, 2026, and 2027

NAPOLEON COMMUNITY SCHOOLS

Board of Education Office

Jason Breining, President

Heather Swaenepoel, Vice President

Thomas Wilson, Treasurer

James Callahan, Secretary

Cory Nykamp, Trustee

Jeff McLain, Trustee

Bryce Wallace, Trustee

James Graham, Superintendent

200 West St., Napoleon, MI 49261

PH: (517) 536-8667

FAX: (517) 536-8006

Mrs. Dean is retiring!