Professional Audit Services

2026-11-03

It is the intention of the Northwest Fire District ( NWFD ) to purchase professional audit services . Northwest Fire District , herein referred to as the District , is soliciting proposals from qualified firms of Certified Public Accountants to audit its basic financial statements for the fiscal years ending June 30 , 2026 through June 30 , 2028 , with the option of auditing its basic financial statements for two subsequent fiscal years . These audits are to be performed in accordance with the following : 1 ) U . S . generally accepted auditing standards as set forth by the American Institute of Certified Public Accountants 2 ) Standards for financial audits as set forth in the U . S . Government Accountability Office ’ s Government Auditing Standards , known as the Yellow Book 3 ) Provisions of the Single Audit Act and the U . S . Office of Management and Budget Uniform Guidance 4 ) Arizona Revised Statutes NATURE OF SERVICE REQUIRED : The District desires the auditor to express an opinion on the fair presentation of its basic financial statements in conformity with U . S . generally accepted accounting principles . Specific deliverables should include the following : 1 ) An expression of an audit opinion in conjunction with the full - scope audit of an annual comprehensive financial report ( ACFR ) 2 ) Single audit report relative to state and / or federal financial assistance programs ( if necessary ) 3 ) Management letter indicating deficiencies or opportunities for accounting and reporting improvements , specifically identifying any reportable condition or material weakness 4 ) Disclosure of irregularities and illegal acts SPECIAL CONSIDERATIONS : The District will submit its ACFR to the Government Finance Officers Association of the United States and Canada ( GFOA ) for review in their Certificate of Achievement for Excellence in Financial Reporting program no later than December 31 . It is anticipated the auditor will be required to provide assistance requested by the District to ensure conformity with program requirements . District staff will draft the Schedule of Expenditures of Federal Awards ( if necessary ). When completed , the ACFR will be displayed for public inspection on the District ’ s web page

Arizona

2026-03-27