⟨⟨ Back to Requests for Proposal
| RFP Name | CERTIFIED PUBLIC ACCOUNTING FIRM FOR AUDITING SERVICES |
|---|---|
| RFP No. | RFP#: A-2025-1 |
| Open Date | March 28, 2025, 4:30 PM |
| Close Date | May 30, 2025, 4:30 PM |
Project Description
The Shoalwater Bay Indian Tribe is a federally recognized Native American tribe that was incorporated in 1971. The reservation was established by the Executive Order in 1866 and covers approximately one square mile in Tokeland, WA. The Tribe has just over 450 members and is governed by a five-member Tribal Council. The Tribal Council will be selecting the future auditors.
Instructions for Submitting Proposals:
- Submissions by email must be submitted to:
solicitations@shoalwaterbay-nsn.gov
Subject line: SBIT Audit Services 2025 Proposal - Submissions of proposals must be mailed to the following address:
Procurement Shoalwater Bay Indian Tribe
P.O. Box 130
Tokeland, WA 98590
Proposals shall be marked stating- “SBIT Audit Services 2025 Proposal – Do Not Open” - For any questions regarding the bid and requirements, please get in touch with solicitations@shoalwaterbay-nsn.gov by email only. All questions will be
Scope of Work
To view the Scope of Work, Click Here
Questions & Answers
Question:
For other Tribes we work with, they have chosen to split up the audit services between other CPA firms. For example, a firm that specialized in Casino audits will perform the casino audit, and then we will perform the Government as a whole audit. These other auditors become our component auditors for the tribe audit.
Would the Tribe be willing to break up services in this manner or do you require all services to be provided by one CPA firm?
Answer:
We would be open to splitting it.
Question:
In the past, when has the audit fieldwork traditionally been performed. Is it usually in December given the February 1st deadline? Also, when do you have your books closed for year end, ready for audit?
Answer:
Our fieldwork for the Casino is done in late November, while the Tribe's fieldwork is done at the beginning of December, with the preparation of the books done right before the auditors are on site. Usually, they are on-site for 3.5 days, and we finish the audit in January after taking the 2 weeks off for Christmas. We are okay with doing the audit remotely, but our current auditors want to be on-site. The holdout for the past two years has been our Enterprises, but there is a plan to get that back on track.
Question:
Staff Headcount (FT and PT)
Answer:
The Tribe has 111 full-time (FTE) employees and the Casino has roughly 120 employees.
Question:
Who is the current auditor and are you satisfied with the current auditor. If not, why?
Answer:
Moss Adams
Question:
Has your auditor provided any additional services in the past – do you anticipate any in the future?
Answer:
No
Question:
What qualities are you looking for in an audit firm beyond what is in the RFP?
Answer:
Partnership and open communication
Question:
Is the health center a legally separate unit or a department of the tribe?
Answer:
Department
Question:
Is there any external deadlines for report submission earlier that regulatory deadlines for uniform guidance and NIGC?
Answer:
No
Question:
When does fieldwork need to be performed?
Answer:
December
Question:
When are the audit reports required to be completed?
Answer:
February
Question:
Who maintains the fixed asset and depreciation system – client or auditor?
Answer:
Client
Question:
How many audit adjustments were proposed for last year?
Answer:
Under 10
Question:
What accounting system do you use?
Answer:
MIP
Question:
Do you have written documentation of its internal controls over significant process cycles (payroll, cash disbursements, cash receipts, etc.)?
Answer:
Accounting Policy
Question:
Do you expect any major changes to occur in the years you are requesting bids for (major construction projects, refunding of debt, new debt, new grants, etc). If so, what are they?
Answer:
No