Auditor

The Hood Canal Salmon Enhancement Group is one of 14 regional fisheries enhancement groups in the state of Washington. Our mission is to protect and restore wild salmon ecosystems in the Hood Canal Watershed through restoration, research, education and stewardship.

Services to be performed

Your proposal is expected to cover the following services:

1. Annual financial and compliance audit

2. Completion and filing of the agency 990 tax return

3. File or assist in filing extensions associated with the 990 tax return and/or 5500 filing, if needed

Type of Audit:

Annual Financial and Compliance

The audit will encompass a financial and compliance examination of HCSEG’s basic financial statements, supplementary information, and compliance reports in accordance with the laws and/or regulations of the State of Washington that require the minimum scope of the audit. The financial and compliance audit will cover federal, state, and local funding sources in accordance with generally accepted auditing standards; the Single Audit Act of 1984; the Single Audit Act Amendments of 1996; the provisions of OMB 2 CFR Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards published in Federal Register December 2014; the State Single Audit Implementation Act; and all other applicable laws and regulations.

Period:

HCSEG intends to continue the relationship with the Auditor for no less than three years based on performance. HCSEG reserves the right to request proposals at any time following the first year of this contract should the Auditor not satisfactorily meet the terms of the contract. Each contract year shall coincide with the term of HCSEG’s fiscal year as shown below.

· January 1, 2025 to December 31, 2025

· January 1, 2026 to December 31, 2026

· January 1, 2027 to December 31, 2027

HCSEG reserves the right to extend the contract for two additional years.

· January 1, 2028 to December 31, 2028

· January 1, 2029 to December 31, 2029

Requirements:

1. The Auditor will be responsible for preparing, typing, proofing, printing, and copying the Basic Financial Statements, supplementary information, and compliance reports. The Auditor will submit a draft of the Financial Statements to HCSEG for detailed review. This draft should be submitted in time to allow ample review and corrections.

2. HCSEG will expect a listing of requested information needed for the audit from the selected firm during the post selection preplanning conference. Updates to that list will be made during periodic conferences held while the audit is being conducted.

3. The Auditor will conduct the audit in person at the HCSEG main office where space will be made available in the conference room.

4. The working papers shall be retained and made available upon request for no less than three years from the date of the audit report.

In the event that circumstances arise during the audit that requires work to be performed in excess of the original estimates, any additional costs will be negotiated prior to commencement of the work and an amended contract will be approved by HCSEG. All invoices must be submitted to HCSEG within 30 days of services rendered.

Annual Financial and Compliance Audit Specific Requirements:

1. A preliminary draft of the audit must be submitted to HCSEG by the second Thursday in July for proofing and reconciliation to HCSEG’s records.

2. The final audit report is due to HCSEG no later than July 31.

3. An electronic version and three hard copies of each audit report, and other applicable reports must be supplied to the Executive Director within the period cited above. In addition, the Auditor is responsible for completion of the Federal Audit Clearinghouse.

Other Services:

A presentation to the HCSEG Board of Directors and Finance/Audit Committee is required and will be scheduled.

Description of Selection Process:

· The firm best meeting HCSEG’s expectations for experience, audit approach, and cost requirements will be selected.

· HCSEG requests that no member of the governing board be contacted during this process. The Executive Director may be contacted via email at mendy@pnwsalmoncenter.org only to clarify questions concerning the RFP.

· HCSEG reserves the right to reject any or all bids, waive technicalities, and to be the sole judge of suitability of the services for its intended use and further specifically reserve the right to make the award in the best interest of HCSEG.

· Failure to respond to any requirements outlined in the RFP, or failure to enclose copies of the required documents may disqualify the bid.

Proposal Requirements:

1. Provide a list of the firm’s current and prior nonprofit audit clients, indicating the type(s) of services performed and the number of years served for each.

2. Provide a copy of the firm’s current peer review.

3. Describe the relevant educational background of each person assigned to the audit. This should include seminars and courses attended within the past three years, especially those courses in nonprofit accounting and auditing.

4. Describe the professional experience of assigned individuals in auditing relevant nonprofit organizations, programs, activities, or functions.

5. Provide company name, address, a contact person, and telephone number of at least three, current or prior, nonprofit audit clients who may be contacted for a reference.

6. Is the firm adequately insured to cover claims? Describe liability insurance coverage arrangements.

7. Describe any regulatory action taken by any oversight body against the proposing audit organization.

8. Proposals should include completed cost estimate sheets and any other necessary cost information.

9. Organization of the audit team and the approximate percentage of time that will be spent on the audit by each member.

10. Assistance expected from HCSEG’s staff, if other than outlined in the RFP.

11. Tentative schedule for completing the audit within the specified deadlines of the RFP.

12. Specify cost for each audit year beginning with the audit ending December 31, 2025. The cost for year one (year ending December 31. 2025) through year three (year ending December 31, 2027) are binding, while the cost for year four (year ending December 31. 2028) and year five (year ending December 31. 2029) are estimated costs. Cost estimates must indicate the basis for the charges and whether the amount is a “not-to-exceed” amount.

A. Personnel costs – Itemize the following for each category of personnel (partner, manager, senior, staff accountants, clerical, etc.) with the different rates per hour.

1) Estimate hours – categorize estimated hours into the following: on-site and work performed in the Auditor’s office.

2) Rate per hour.

3) Total cost for each category of personnel and for all personnel costs in total.

B. Other costs – completely identify and itemize.

13. Please make HCSEG aware of any of the following ownership status of the firm.

a. Minority owned

b. Female owned

c. Locally owned (Mason County/Kitsap County/Jefferson County, WA)

· Please list any other information the firm may wish to provide.

· Please include the Summary of Audit Costs Sheet with your proposal.

Time Schedule for Awarding the Contract:

Proposals signed by authorized officials will be accepted via email at mendy@pnwsalmoncenter.org until February 1, 2026, at 5:00pm. Subject line should read “Response to RFP – Auditing Services”.

HCSEG’s Finance Committee will review the proposals and make a recommendation to HCSEG’s Board of Directors on or before February 25, 2026 at which time the contract will be awarded. Notification of the award will be emailed within five business days.

Job Type: Contract

Work Location: In person