RFPs

RFPs

PROFESSIONAL AUDITING SERVICES

MILLE LACS BAND OF OJIBWE INDIANS

REQUEST FOR PROPOSALS

FOR

PROFESSIONAL AUDITING SERVICES

August 20, 2025

43408 Oodena Drive

Onamia, MN 56359

MILLE LACS BAND OF OJIBWE INDIANS

REQUEST FOR PROPOSALS
TABLE OF CONTENTS

I. INTRODUCTION

A. General Information
B. Term of Engagement

II. NATURE OF SERVICES REQUIRED

A. General
B. Scope of Work to be performed
C. Auditing Standards to be followed
D. Reports to be issued
E. Working Paper Retention and Access to Working Papers

III. DESCRIPTION OF THE GOVERNMENT

A. Name and Telephone Number of Contact Persons/Organizational Chart/Location of Offices
B. Background Information
C. Budgetary Basis of Accounting
D. Federal and State Awards
E. Component Units
F. Joint Ventures
G. Accounting Computer System

IV. TIME REQUIREMENTS

A. Proposal Calendar
B. Notification and Contract Dates
C. Date Audit May Commence
D. Schedule for the September 30, 2025 Fiscal Year Audit

  1. Interim Work
  2. Detail Audit Plan
  3. Fieldwork
  4. Draft Reports
    E. Entrance Conferences, Progress Reporting and Exit Conferences
    F. Date Final Report is Due
    G. Subsequent Years Audits

V. ASSISTANCE TO BE PROVIDED TO THE AUDITOR AND REPORT PREPARATION

A. Office of Management and Budget and Clerical Assistance
B. Work Area, Telephone, Internet, Photocopying and Fax Machines
C. Report Preparation

**VI.   PROPOSAL REQUIREMENTS**

A. General Requirements

  1. Inquiries
  2. Submission of Proposals

B. Technical Proposal

  1. General Requirements
  2. Independence
  3. License to Practice in Minnesota
  4. Firm Qualifications and Experience
  5. Principal, Supervisory and Staff Qualifications and Experience
  6. Prior Engagements with the Mille Lacs Band of Ojibwe Indians
  7. Similar Engagements with Other Government Entities
  8. Specific Audit Approach
  9. Identification of Anticipated Potential Audit Problems
    10. Report Format

C. Sealed Dollar Cost Bid
`

  1. Total All-Inclusive Maximum Price
  2. Rates by Partner, Specialist, Supervisory and Staff Level Times Hours Anticipated for Each
  3. Out-of-pocket Expenses in the Total All-inclusive Maximum Price and Reimbursement Rates
  4. Rates for Additional Professional Services
  5. Manner of Payment

VII. EVALUATION PROCEDURES

A. Audit Committee
B. Review of Proposals
C. Evaluation Criteria

  1. Mandatory Elements
  2. Technical Qualifications
  3. Price

D. Oral Presentations
E. Final Selection
F. Right to Reject Proposals
G. Contractual Requirements

APPENDICES

A. Guide to Mille Lacs Band of Ojibwe Programs and Services

B. Proposer Guarantees

C. Proposer Warranties

D. Schedule of Professional Fees and Expenses

Note: Most recent audited financial statements – September 30, 2024, are available for inspection in our offices after signing of confidentiality agreement. Financial Statements WILL NOT be mailed out as part of the Request for Proposal process. 

**MILLE LACS BAND OF OJIBWE INDIANS**
**REQUEST FOR PROPOSALS**

I. INTRODUCTION

A. General Information

The MILLE LACS BAND OF OJIBWE INDIANS is requesting proposals from qualified firms of certified public accountants to audit its financial statements for the fiscal years ending September 30, 2025, 2026 and 2027. These audits are to be performed in accordance with U.S. generally accepted auditing standards, the standards set forth for financial audits in the General Accounting Office's (GAO) Government Auditing Standards, the provisions of the federal Single Audit Act of 1984 (as amended) and U.S. Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations.

There is no expressed or implied obligation for the Mille Lacs Band of Ojibwe Indians to reimburse responding firms for any expenses incurred in preparing proposals in response to this request.

To be considered, Chris Waite, Assistant to the Commissioner of Finance, at 43408 Oodena Drive, Onamia, MN 56359, must receive two copies of a proposal by 5:00 p.m. on September 20, 2025. The Mille Lacs Band of Ojibwe Indians reserves the right to reject any or all proposals submitted.

The Commissioner of Finance and/or the Assistant to the Commissioner of Finance will evaluate proposals submitted. During the evaluation process, the Mille Lacs Band of Ojibwe Indians reserves the right, where it may serve the Mille Lacs Band of Ojibwe Indian’s best interest, to request additional information or clarifications from proposers, or to allow corrections of errors or omissions. At the discretion of the Commissioner of Finance and/or the Assistant to the Commissioner of Finance, certain firms submitting proposals will be requested to make oral presentations as part of the evaluation process.

The Mille Lacs Band of Ojibwe Indians reserves the right to retain all proposals submitted and to use any ideas in a proposal regardless of whether that proposal is selected. Submission of a proposal indicates acceptance by the firm of the conditions contained in this request for proposals, unless clearly and specifically noted in the proposal submitted and confirmed in the contract between the Mille Lacs Band of Ojibwe Indians and the firm selected.

It is anticipated the selection of a firm will be completed by October 15, 2025.

B. Term of Engagement

A 3-year contract is contemplated, subject to the annual review and recommendation of the Commissioner of Finance and Secretary/Treasurer, the satisfactory negotiation of terms (including a price acceptable to both the Mille Lacs Band of Ojibwe Indians and the selected firm), the concurrence of the Band Assembly and the annual availability of an appropriation.

 **II.  NATURE OF SERVICES REQUIRED**

A. General

The Mille Lacs Band of Ojibwe Indians is soliciting the services of qualified firms of certified public accountants to audit its financial statements for the fiscal years ending September 30, 2025, 2026 and 2027. These audits are to be performed in accordance with the provisions contained in this request for proposals.

B. Scope of Work to be performed

The Mille Lacs Band of Ojibwe Indians desires the auditor to express an opinion on the fair presentation of its general-purpose financial statements in conformity with U.S. generally accepted accounting principles.

C. Auditing Standards to Be Followed

To meet the requirements of this request for proposals, the audit shall be performed in accordance with U.S. generally accepted auditing standards as set forth by the American Institute of Certified Public Accountants, the standards for financial audits set forth in the U.S. General Accounting Office's Government Auditing Standards, the provisions of the Single Audit Act of 1984 (as amended) and the provisions of U.S. Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations.

D. Reports Required

Following the completion of the audit of the fiscal year's financial statements, the auditor shall issue:

1 An Annual Report consolidating all financial activities of the Band. This will include an auditor’s report on the fair presentation of the financial statements in conformity with U.S. generally accepted accounting principles, including an opinion on the fair presentation of the supplementary schedules.

  1. A Base Government report on the Base Government of the Band including basic financial statements and reports required by OMB circular A-133. This will include a report on the fair presentation of the financial statements in conformity with U.S. generally accepted accounting principles, including an opinion on the fair presentation of the supplementary schedule of expenditures of federal and state awards “in relation to” the audited financial statements.

               3.   A report on compliance and internal control over financial reporting based on an audit of the financial statements.
    1. A report on compliance and internal control over compliance applicable to each major federal program.

The auditor shall communicate in a letter to management any reportable conditions found during the audit. A reportable condition shall be defined as a significant deficiency in the design or operation of the internal control structure, which could adversely affect the organization's ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements

    In the required reports on compliance and internal controls, the auditor shall communicate any reportable conditions found during the audit.  A reportable condition shall be defined as a significant deficiency in the design or operation of the internal control, which could adversely affect the organization's ability to record, process, summarize and report financial data consistent with the assertions of management in the financial statements.

Reportable conditions that are also material weaknesses shall be identified as such in the report. Non-reportable conditions discovered by the auditors shall be reported in a separate letter to management, which shall be referred to in the reports on compliance and internal controls.

The report on compliance and internal controls shall include all material instances of noncompliance.  All nonmaterial instances of noncompliance shall be reported in a separate management letter, which shall be referred to in the report on compliance and internal controls.

Irregularities and illegal acts. Auditors shall be required to make an immediate, written report of all irregularities and illegal acts or indications of illegal acts of which they become aware to the following parties:

Treasurer/Secretary
Commissioner of Finance

Reporting to the audit committee. Auditors shall assure themselves that the Mille Lacs Band of Ojibwe Indian's audit committee is informed of each of the following:

  1. The auditor's responsibility under U.S. generally accepted auditing standards

  2. Significant accounting policies

  3. Management judgments and accounting estimates

  4. Significant audit adjustments

  5. Other information in documents containing audited financial statements

  6. Disagreements with management

  7. Management consultation with other accountants

  8. Major issues discussed with management prior to retention

  9. Difficulties encountered in performing the audit

E. Working Paper Retention and Access to Working Papers

All working papers and reports must be retained, at the auditor's expense, for a minimum of five (5) years, unless the firm is notified in writing by the Mille Lacs Band of Ojibwe Indians of the need to extend the retention period.
In addition, the firm shall respond to the reasonable inquiries of successor auditors and allow successor auditors to review working papers relating to matters of continuing accounting significance.

**III.  DESCRIPTION OF THE GOVERNMENT**

A. Name and Telephone Number of Contact Persons/Organizational Chart/Location of Offices

The auditor's principal contact with the Mille Lacs Band of Ojibwe Indians will be Chris Waite, Assistant to the Commissioner of Finance or a designated representative, who will coordinate the assistance to be provided by the Mille Lacs Band of Ojibwe Indians to the auditor.

An organizational chart and a list of key personnel with the location of their principle offices (Appendix A) are attached.

B. Background Information

The Mille Lacs Band of Ojibwe Indian's fiscal year begins on October 1st and ends on September 30th. The Mille Lacs Band of Ojibwe Indians is a three-branch government and is organized into twelve departments and agencies. The accounting and financial reporting functions of which are all centralized.

More detailed information on the government and its finances can be found on our website: millelacsojibwe.org.

C. Budgetary Basis of Accounting

The Mille Lacs Band of Ojibwe Indians prepares its budgets on a basis consistent with U.S. generally accepted accounting principles.

D. Federal and State Awards

During the fiscal year to be audited, the Mille Lacs Band of Ojibwe Indians received both federal and state awards.

E. Component Units

The Mille Lacs Band of Ojibwe Indians is defined, for financial reporting purposes, in conformity with the Governmental Accounting Standards Board's Codification of Governmental Accounting and Financial Reporting Standards, Section 2100. Using these criteria, component units are included in Mille Lacs Band of Ojibwe Indian's financial statements.

In addition, the management of the Mille Lacs Band of Ojibwe Indians identified the following proprietary fund units which are included in the Mille Lacs Band of Ojibwe Indian's annual report financial statements:

Mille Lacs Bancorporation, Inc., a holding company which accounts for the Band’s investment in Woodlands National Bank
Fiscal year end: September 30th
Auditor of Component Unit: Mille Lacs Band Government auditor.

Woodlands National Bank
Fiscal year end: September 30th
Auditor of Component Unit: CliftonLarsonAllen, LLP
The auditors of the Woodlands National Bank are contractually obligated to provide information needed for the audit of the Mille Lacs Band of Ojibwe Indians.

    Mille Lacs Corporate Ventures
                Fiscal year end:  September 30th

Auditor of Component Unit: RSM US, LLP
The auditors of the Mille Lacs Corporate Ventures are contractually obligated to provide information needed for the audit of the Mille Lacs Band of Ojibwe Indians.

F. Joint Ventures

The Mille Lacs Band of Ojibwe Indians does not participate in joint ventures with other governments.

G. Accounting Computer System

Software: Microsoft Dynamics AX; Networked only in the Office of Management and Budget. We are currently migrating to Microsoft Navigator

H. Report and Work Papers Review.

If you would like to set up a meeting at our offices to review the audit reports and internal work papers for our September 30, 2021 audit and sign a confidentiality agreement, please contact:

Mr. Chris Waite
Assistant to the Commissioner of Finance
320-532-7819

No financial statements, reports, or work papers will be allowed to leave our offices in any paper, copy, or electronic format until an audit firm is retained as a result of this proposal. Failure to follow this policy would be grounds for termination of any future contact with your firm.

IV. TIME REQUIREMENTS

A. Proposal Calendar

The following is a list of key dates up to and including the date proposals are due to be submitted:

Request for proposal issued August 20, 2025

Due date for proposals September 30, 2025

B. Notification and Contract Dates

Selected firm notified by October 15, 2025

Contract date October 15, 2025

C. Date Audit May Commence

The Mille Lacs Band of Ojibwe Indians will have all records ready for the September 30, 2025 audit and all management personnel available to meet with the firm's personnel as of March 2, 2026.

D. Schedule for the September 30, 2025 Fiscal Year Audit (A similar time schedule will be developed for the September 30, 2026, 2027, 2028 and 2029 fiscal years).

The auditor should complete each of the following, no later than the dates indicated.

  1. Interim Work

The auditor should complete interim work prior to beginning the audit. Interim work should include a review of the prior auditor’s workpapers, if a new audit firm is selected.

  1. Detailed Audit Plan

The auditor shall provide to the Commissioner of Finance by January 15, 2026, both a detailed audit plan and a list of all schedules to be prepared by the Mille Lacs Band of Ojibwe Indians.

  1. Fieldwork

The auditor shall complete all fieldwork by March 31, 2026.

  1. Draft Reports

The auditor shall have drafts of the audit reports and recommendations to management available for review by the Commissioner of Finance, Secretary/Treasurer and the Chief Executive Officer by April 30, 2026.

E. Entrance Conferences, Progress Reporting and Exit Conferences (A similar time schedule will be developed for the audit of September 30, 2026 and 2027 fiscal years).

At a minimum, the following conferences should be held by the dates indicated on the schedule:

Week of

Entrance conference with Commissioner of Finance
and accounting personnel 1st day of 1st Week of fieldwork

  • The purpose of this meeting will be to discuss the audit procedures and process of work to be performed. This meeting will also be used to establish overall liaison for the audit. Prior to this meeting, contact can be made with the Commissioner of Finance to make arrangements for workspace and other needs of the auditor.

    Week of
    Progress conference with Commissioner of Finance
    and accounting personnel 1st day of 2nd Week of fieldwork

  • The purpose of this meeting will be to summarize the results of the preliminary review, the audit progress and to identify the significant audit areas to be finalized.

    Week of
    Exit conference with Commissioner of Finance
    and accounting personnel Last day of fieldwork

  • The purpose of this meeting will be to summarize the results of the fieldwork and to review significant findings.

    Week of
    Exit conference with Band Assembly and Chief Executive Two weeks after
    report delivery

F. Date Final Report is Due

The Auditor shall prepare draft financial statements, notes, MD&A and all required supplementary schedules and statistical data for review by the Commissioner of Finance and Secretary/Treasurer by May 15, 2026. The Commissioner of Finance and/or Secretary/Treasurer will complete their review of the draft report as expeditiously as possible. It is not expected that this process should exceed ten days. During that period, the auditor should be available for any meetings that may be necessary to discuss the audit reports. Once all issues for discussion are resolved, the final auditor’s reports and 50-signed copies of the audit reports should be delivered to the Commissioner of Finance by May 31, 2026.

I. Subsequent Years Audits

It is anticipated that the audit firm will be able to move up the scheduled dates for subsequent years by approximately one month.

V. ASSISTANCE TO BE PROVIDED TO THE AUDITOR AND REPORT PREPARATION

A. Office and Management and Budget and Clerical Assistance

The Office of Management and Budget staff and responsible management personnel will be available during the audit to assist the firm by providing information, documentation and explanations. The preparation of confirmations will be the responsibility of the Mille Lacs Band of Ojibwe Indians.

B. Work Area, Telephones, Internet, Photocopying and Fax Machines

The Mille Lacs Band of Ojibwe Indians will provide the auditor with reasonable workspace, desks and chairs. The auditor will also be provided with access to telephone lines, internet, photocopying facilities and a fax machine.

C. Report Preparation

Because of the complexity involved with its financial statements, the Mille Lacs Band of Ojibwe on its auditors to assist heavily with the preparation of its financial statements. Report printing and binding shall also be the responsibility of the auditors.

VI. PROPOSAL REQUIREMENTS

A. General Requirements

  1. Inquiries

Inquiries concerning the request for proposals and the subject of the request for proposals must be made to:

        Chris Waite, Assistant to the Commissioner of Finance
        (320) 532-7819

CONTACT WITH ANY BAND MEMBER OR PERSONNEL OF THE MILLE LACS BAND OF OJIBWE INDIANS OTHER THAN THE COMMISSIONER OF FINANCE OR ASSISTANT TO THE COMMISSIONER OF FINANACE REGARDING THIS REQUEST FOR PROPOSALS MAY BE GROUNDS FOR ELIMINATION FROM THE SELECTION PROCESS.

  1. Submission of Proposals

The following material is required to be received by September 20, 2025 for a proposing firm to be considered:

a. A master copy (so marked) of a Technical Proposal and two copies to include the following:

i. Title Page

Title page showing the request for proposals subject; the firm's name; the name, address and telephone number of the contact person; and the date of the proposal.

ii. Table of Contents

iii. Transmittal Letter

A signed letter of transmittal briefly stating the proposer's understanding of the work to be done, the commitment to perform the work within the time period, a statement why the firm believes itself to be best qualified to perform the engagement and a statement that the proposal is a firm and irrevocable offer for one month.

iv. Detailed Proposal

The detailed proposal should follow the order set forth in Section VI B of this request for proposals.

 v. Executed copies of Proposer Guarantees and Proposer Warranties, are attached to this request for proposal (Appendix B and Appendix C).

b. The proposer shall submit an original and two copies of a dollar cost bid in a separate sealed envelope marked as follows:

SEALED DOLLAR COST BID
PROPOSAL
FOR
Mille Lacs Band of Ojibwe Indians
FOR
PROFESSIONAL AUDITING SERVICES

c. Proposers should send the completed proposal to the following address:

Chris Waite, Assistant to the Commissioner of Finance
Mille Lacs Band of Ojibwe
43408 Oodena Drive
Onamia, MN 56359

B. Technical Proposal

  1. General Requirements

The purpose of the Technical Proposal is to demonstrate the qualifications, competence and capacity of the firms seeking to undertake an independent audit of the Mille Lacs Band of Ojibwe Indians in conformity with the requirements of this request for proposals. As such, the substance of proposals will carry more weight than their form or manner of presentation. The Technical Proposal should demonstrate the qualifications of the firm and of the particular staff to be assigned to this engagement. It should also specify an audit approach that will meet the request for proposal requirements.

THERE SHOULD BE NO DOLLAR UNITS OR TOTAL COSTS INCLUDED IN THE TECHNICAL PROPOSAL DOCUMENT.

The Technical Proposal should address all the points outlined in the request for proposal (excluding any cost information which should only be included in the sealed dollar cost bid). The Proposal should be prepared simply and economically, providing a straightforward, concise description of the proposer's capabilities to satisfy the requirements of the request for proposal. While additional data may be presented, the following subjects, items Nos. 2 through 10, must be included. They represent the criteria against which the proposal will be evaluated.

  1. Independence

The firm should provide an affirmative statement that it is independent of the Mille Lacs Band of Ojibwe Indians as defined by the U.S. General Accounting Office's Government Auditing Standards.

The firm also should provide an affirmative statement that it is independent of all of the component units of the Mille Lacs Band of Ojibwe Indians as defined by those same standards.

The firm should also list and describe the firm's professional relationships involving the Mille Lacs Band of Ojibwe Indians or any of its agencies or component units for the past five (5) years, together with a statement explaining why such relationships do not constitute a conflict of interest relative to performing the proposed audit.

Also, the firm shall give us written notice of any professional relationships entered into during the period of this agreement.

  1. License to Practice in Minnesota

An affirmative statement should be included that the firm and all assigned key professional staff are properly licensed to practice in Minnesota.

  1. Firm Qualifications and Experience

The proposer should state the size of the firm, the size of the firm's governmental audit staff, the location of the office from which the work on this engagement is to be performed and the number and nature of the professional staff to be employed in this engagement on a full-time basis and the number and nature of the staff to be so employed on a part-time basis.

The firm is also required to submit a copy of the report on its most recent external quality peer review, with a statement whether that quality peer review included a review of specific government engagements.

The firm shall also provide information on the results of any federal or state desk reviews or field reviews of its audits during the past three (3) years. In addition, the firm shall provide information on the circumstances and status of any disciplinary action taken or pending against the firm during the past three (3) years with state regulatory bodies or professional organizations.

  1. Principal, Supervisory and Staff Qualifications and Experience

Identify the principal supervisory and management staff, including engagement principals, managers, other supervisors and specialists, who would be assigned to the engagement. Indicate whether each such person is registered or licensed to practice as a certified public accountant in Minnesota. Provide information on the government auditing experience of each person, including information on relevant continuing professional education for the past three (3) years and membership in professional organizations relevant to the performance of this audit.

Provide as much information as possible regarding the number, qualifications, experience and training, including relevant continuing professional education, of the specific staff to be assigned to this engagement. Indicate how the quality of staff over the term of the agreement will be assured.

Engagement principals, managers, other supervisory staff and specialists may be changed if those personnel leave the firm, are promoted or are assigned to another office. These personnel may also be changed for other reasons with the express prior written permission of the Mille Lacs Band of Ojibwe Indians. However, in either case, Mille Lacs Band of Ojibwe Indians retains the right to approve or reject replacements.

Consultants and firm specialists mentioned in response to this request for proposal can only be changed with the express prior written permission of the Mille Lacs Band of Ojibwe Indians, which retains the right to approve or reject replacements.

Other audit personnel may be changed at the discretion of the proposer provided that replacements have substantially the same or better qualifications or experience.

  1. Prior Engagements with Mille Lacs Band of Ojibwe Indians

List separately all engagements within the last five years, ranked on the basis of total staff hours, for Mille Lacs Band of Ojibwe Indians by type of engagement (i.e., audit, management advisory services, other). Indicate the scope of work, date, engagement principals, total hours, the location of the firm's office from which the engagement was performed, and the name and telephone number of the principal client contact.

  1. Similar Engagements with Other Government Entities

For the firm's office that will be assigned responsibility for the audit, list the most significant engagements (maximum - 5) performed in the last five years that are similar to the engagement described in this request for proposal. These engagements should be ranked on the basis of total staff hours. Indicate the scope of work, date, engagement partners, total hours, and the name and telephone number of the principal client contact.

  1. Specific Audit Approach

The proposal should set forth a work plan, including an explanation of the audit methodology to be followed, to perform the services required in Section II of this request for proposal. In developing the work plan, reference should be made to such sources of information as Mille Lacs Band of Ojibwe Indian's budget and related materials, organizational charts, manuals and programs, and financial and other management information systems.

Proposers will be required to provide the following information on their audit approach:
a. Proposed segmentation of the engagement

b. Level of staff and number of hours to be assigned to each proposed segment of the engagement

NO DOLLARS SHOULD BE INCLUDED IN THE TECHNICAL PROPOSAL.

c. Sample size and the extent to which statistical sampling is to be used in the engagement

d. Extent of use of EDP software in the engagement

e. Type and extent of analytical procedures to be used in the engagement

f. Approach to be taken to gain and document an understanding of the Mille Lacs Band of Ojibwe Indian's internal control

g. Approach to be taken in determining laws and regulations that will be subject to audit test work

h. Approach to be taken in drawing audit samples for purposes of tests of compliance.

  1. Identification of Anticipated Potential Audit Problems

The proposal should identify and describe any anticipated potential audit problems, the firm's approach to resolving these problems and any special assistance that will be requested from the Mille Lacs Band of Ojibwe Indians.

            10. Report Format

The proposal should include a sample format for required reports if the September 30, 2024 financial statement format is not acceptable to the proposer’s firm.

NO DOLLARS SHOULD BE INCLUDED IN THE TECHNICAL PROPOSAL.

C. Sealed Dollar Cost Bid

  1. Total All-Inclusive Maximum Price

The sealed dollar cost bid should contain all pricing information relative to performing the audit engagement as described in this request for proposal. The total all-inclusive maximum price to be bid is to contain all direct and indirect costs including all out-of-pocket expenses.

The Mille Lacs Band of Ojibwe Indians will not be responsible for expenses incurred in preparing and submitting the technical proposal or the sealed dollar cost bid. Such costs should not be included in the proposal.

The first page of the sealed dollar cost bid should include the following information:

a. Name of Firm

b. Certification that the person signing the proposal is entitled to represent the firm, empowered to submit the bid, and authorized to sign a contract with the Mille Lacs Band of Ojibwe Indians.

c. A Total All-Inclusive Maximum Price for each of the years ending September 30, 2025, 2026 and 2027 financial statement audit engagements.

  1. Rates by Principal, Specialist, Supervisory and Staff Level Times Hours Anticipated for Each

The second page of the sealed dollar cost bid should include a schedule of professional fees and expenses, presented in the format provided in the attachment (Appendix D) that supports the total all-inclusive maximum price.

  1. Out-of-pocket Expenses Included in the Total All-inclusive Maximum Price and Reimbursement Rates

Out-of-pocket expenses for firm personnel (e.g., travel, lodging and subsistence) will be reimbursed at the rates used by the Mille Lacs Band of Ojibwe Indians for its employees. All estimated out-of-pocket expenses to be reimbursed should be presented on the second page of the sealed dollar cost bid in the format provided in the attachment (Appendix D). All expense reimbursements will be charged against the total all-inclusive maximum price submitted by the firm.

In addition, a statement must be included in the sealed dollar cost bid stating the firm will accept reimbursement for travel, lodging and subsistence at the prevailing Mille Lacs Band of Ojibwe Indians rates for its employees.

  1. Rates for Additional Professional Services

If it should become necessary for Mille Lacs Band of Ojibwe Indians to request the auditor to render any additional services to either supplement the services requested in this RFP or to perform additional work as a result of the specific recommendations included in any report issued on this engagement, then such additional work shall be performed only if set forth in an addendum to the contract between Mille Lacs Band of Ojibwe Indians and the firm. Any such additional work agreed to between Mille Lacs Band of Ojibwe Indians and the firm shall be performed at the same rates set forth in the schedule of fees and expenses included in the sealed dollar cost bid.

  1. Manner of Payment

Progress payments will be made on the basis of hours of work completed during the course of the engagement and out-of-pocket expenses incurred in accordance with the firm's dollar cost bid proposal. Interim billing shall cover a period of not less than a calendar month. Ten percent (10%) will be withheld from each billing pending delivery of the firm's final reports on the schedule accepted as part of the proposal. If delivery of the audit reports occurs later than the agreed upon schedule and not mutually agreed to in writing, the ten percent (10%) withheld by the Mille Lacs Band of Ojibwe Indians, will be forfeited by the firm and retained by the Mille Lacs Band of Ojibwe Indians.

VII.    EVALUATION PROCEDURES

A. Audit Committee

A two-member Audit Committee consisting of the Treasurer/Secretary and Commissioner of Finance will evaluate proposals submitted.

B. Review of Proposals

The Audit Committee will review the technical proposals submitted considering each of the criteria described in Section VII C below as well as the sealed dollar cost, and ask certain firms to make an oral presentation to the committee prior to the final firm being selected. The full Audit Committee will then convene to review and discuss the oral presentations.

The Mille Lacs Band of Ojibwe Indians reserves the right to retain all proposals submitted and use any idea in a proposal regardless of whether that proposal is selected.

C. Evaluation Criteria

Proposals will be evaluated using three sets of criteria. Firms meeting the mandatory criteria will have their proposals evaluated and considered for oral presentation. The following represent the principle selection criteria that will be considered during the evaluation process.

  1. Mandatory Elements

a. The audit firm is independent and licensed to practice in Minnesota

b. The firm has no conflict of interest with regard to any other work performed by the firm for the Mille Lacs Band of Ojibwe Indians

c. The firm adheres to the instructions in this request for proposal on preparing and submitting the proposal

d. The firm submits a copy of its last external quality peer review report and the firm has a record of quality audit work.

  1. Technical Qualifications

a. Expertise and Experience

(1) The firm's past experience and performance on comparable government engagements including single audit experience

(2) The quality of the firm's professional personnel to be assigned to the engagement and the quality of the firm's management support personnel to be available for technical consultation.

b. Audit Approach

(1) Adequacy of proposed staffing plan for various segments of the engagement

(2) Adequacy of sampling techniques

(3) Adequacy of analytical procedures.

  1. Price

COST WILL NOT BE THE PRIMARY FACTOR IN THE SELECTION OF AN AUDIT FIRM

D. Oral Presentations

During the evaluation process, the Audit Committee will, at its discretion, request any one or all firms to make oral presentations. Such presentations will provide firms with an opportunity to answer any questions the Audit Committee may have on a firm's proposal. Not all firms may be asked to make such oral presentations.

E. Final Selection

Band Assembly will ratify a firm based on recommendation of the Audit Committee.
It is anticipated that a firm will be selected by September 20, 2022. Following notification of the firm selected, it is expected a contract will be executed between both parties by October 15, 2025.

F. Right to Reject Proposals

Submission of a proposal indicates acceptance by the firm of the conditions contained in this request for proposal unless clearly and specifically noted in the proposal submitted and confirmed in the contract between the Mille Lacs Band of Ojibwe Indians and the firm selected. The Mille Lacs Band of Ojibwe Indians reserves the right without prejudice to reject any or all proposals.

G. Contractual Requirements

  • The firm selected agrees that all information and knowledge pertaining to this proposal and the services to be rendered are the property of the Mille Lacs Band of Ojibwe Indians and no such information or knowledge shall be divulged to anyone other than the Mille Lacs Band of Ojibwe Indians.
  • The firm selected shall abide by all applicable Band, Federal and State laws pertaining to the services rendered.
  • The firm selected shall hold the Band harmless of any liabilities arising out of the performance of the services contained in the contract entered into.
  • The firm selected agrees that all rights, titles, and interests in and to any and all work products arising out of the contract for audit services, are the property of the Mille Lacs Band of Ojibwe Indians.
  • The firm selected agrees that any and all disputes which arise under the contract entered into as a result of this request for proposals, will be adjudicated in the Court of Central Jurisdiction for the Mille Lacs Band of Ojibwe Indians and that said court has personal jurisdiction over the firm. The firm selected agrees that all interpretations of the audit contract entered into, will be based upon the laws of the Band.

APPENDIX A

(SEE ATTACHED GUIDE TO MILLE LACS BAND OF OJIBWE PROGRAMS AND SERVICES (ORGANIZATIONAL CHART IS LAST PAGE).

APPENDIX B

PROPOSER GUARANTEES

I. The proposer certifies it can and will provide and make available, as a minimum, all services set forth in Section II, Nature of Services Required.

II. The proposer has read section VII G above, Contractual Requirements, and agrees that the rights and prerogatives as detailed in that section are retained by the Mille Lacs Band of Ojibwe Indians.

III. The proposer agrees to be bound by the contractual requirements delineated in section VII G above.

Signature of Official:
Name (typed):
Title:
Firm:
Date:

APPENDIX C

PROPOSER WARRANTIES

A. Proposer warrants that it is willing and able to obtain an errors and omissions insurance policy providing a prudent amount of coverage for the willful or negligent acts, or omissions of any officers, employees or agents thereof.

B. Proposer warrants that it will not delegate or subcontract its responsibilities under an agreement without the prior written permission of the Mille Lacs Band of Ojibwe Indians.

C. Proposer warrants that all information provided by it in connection with this proposal is true and accurate.

Signature of Official:
Name (typed):
Title:
Firm:
Date:

APPENDIX D

SCHEDULE OF PROFESSIONAL FEES AND EXPENSES

FOR THE AUDIT OF THE SEPTEMBER 30, 2025 FINANCIAL STATEMENTS

Standard Quoted
Hourly Hourly
Hours Rates Rates Total

Principals _ ___

Managers _ ___

Supervisory staff ___

Staff ___

Other (specify):

Subtotal

Total for services
Described in Section
II of the RFP
(Detail on subsequent ___
pages)

Out-of-pocket expenses: ___

Meals and lodging: ___

Transportation :
Other (specify):
Total all-inclusive maximum price for September 30, 2025 audit:

Total all-inclusive maximum price for September 30, 2026 audit:

Total all-inclusive maximum price for September 30, 2027 audit:

Issued To
Qualified Firms of Certified Public Accountants
Publish Date
August 20th, 2025
Bid Date
September 30th, 2025
Required File(s)
Download RFP Here