Project Information

Bid Title

CCCCSD ANNUAL FINANCIAL AUDIT REQUEST FOR QUALIFICATIONS RFQ 65-015

Issuing Agency

Crockett County Community School District

Location

Texas

Published Date

Apr 1, 2026

Closing Date

May 5, 2026

Government Level

State & Local

Status

Closed

Original Source

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Bid Documents

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Project Description

CCCCSD ANNUAL FINANCIAL AUDIT REQUEST FOR QUALIFICATIONS RFQ 65-015

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Business & Support Services

CCCCSD ANNUAL FINANCIAL AUDIT

REQUEST FOR QUALIFICATIONS

RFQ 65-015

The Crockett County CCSD (CCCCSD) is seeking qualifications from firms to perform Annual

Audit Services, to be provided in accordance with the terms, conditions, and scope established

herein. The attached requirements define the expectations of the District and all firms

submitting qualifications are required to abide accordingly.

Sealed Bid Proposals will be received at

Crockett County CCSD

Attn: Raul Chavarria

PO Box 400

611 Ave. D

Ozona, Texas 76943

Sealed Bid Proposals will be received until

2:00 PM (CST), Tuesday, May 5, 2026

Any proposal received after the specified

time will be disqualified.

Sealed Bid Proposals will be marked as

ANNUAL FINANCIAL AUDIT SERVICES

RFQ #65-015

Proposals shall include

One (1) original and four (4) copies, plus

one (1) electronic copy in a searchable PDF

format (flash drive) of the response sheets

certifications and supporting documents.

Direct questions in writing to:

Leigh Ann McCain – Business Manager

Leigh.mccain@ozonaschools.net

Sealed proposals will be publicly opened in accordance with Texas Education Law 44.031. However, the proposals

will be “under evaluation” until final awards are determined.

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Crockett County CCSD RFQ 65-015

I. BACKGROUND INFORMATION

A. General

1. Auditing requirements for Texas’ public school districts are contained in the Texas Education

Agency Financial Accountability System Resource Guide, which is the authoritative document,

adopted by reference as a rule of the State Board of Education, though Title 19, Texas

Administrative Code, Section 109.41.

2. The District has an enrollment of 573 students in grades pre-kindergarten through 12 and a staff

of 165 employees.

3. Crockett County CCSD currently has one (1) high school, one (1) middle school, one (1) and

elementary school.

4. Actual operating expenditures for the 2024-2025 fiscal year for all governmental funds totaled

$39,032,291. The 2024-2025 budgeted expenditures for General, Food Service and Debt Service

Funds are $34,498,951.

5. The District expends federal grant funds, including but not limited to the ESEA Title I, Part A –

Improving Basic Programs, ESEA Title II, Part A – Teacher, Principal, Training & Recruitment,

ESEA Title IV, Part A – Student Support and Academic Enrichment, and the REAP grant. The total

are $220,868.

6. Investments are governed by the Public Funds Investment Act, state and locally adopted

policies.

The Districts Comprehensive Annual Financial Report for the year ended August 31, 2025 can be

viewed on the Districts website or from this link:

B. Purpose of the Audit

1. The purpose of the Request for Qualifications is to obtain the services of a public accounting

firm for the annual audit for fiscal year 2024. The organization-wide audit will encompass the

financial statements as required by GASB Statement No. 34 and the Texas Education Agency

Financial Accountability System Resource Guide for the District for the fiscal year ending August

31, 2024. The audit is to be performed in accordance with the generally accepted auditing

standards, generally accepted government auditing standards, and the standards contained in

the Texas Education Agency Financial Accountability System Resource Guide.

2. The financial statement audit is to determine whether (1) the financial statements present fairly

the financial position, results of operations, and cash flows or changes in financial positions in

accordance with generally accepted accounting principles, and (2) whether the District has

complied with the laws and regulations for those transactions and events that may have a

material effect on the financial statements. The financial audit will also include determining

whether (1) financial reports and related items are fairly presented, (2) financial information is

presented in accordance with established or stated criteria, and (3) the District has adhered to

specific financial compliance requirements.

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Crockett County CCSD RFQ 65-015

3. As a part of the audit of the general purpose financial statements, the annual audit will also

include obtaining an understanding of the school district’s internal control and reporting any

reportable conditions relating to the internal control systems coming to the attention of the

auditors. To comply with Office of Management and Budget Circular A-133, a study and

evaluation of internal control will include internal accounting and administrative controls for all

major federal financial assistance. Any material weakness noted during the study and evaluation

of internal accounting and administrative controls and other kinds of noncompliance and

questioned costs will be reported in compliance with the Single Audit Act.

4. As part of the audit of the financial statements, transaction and records pertaining to federal

programs will be tested for material compliance with federal laws, rules, and regulations; and all

instances of noncompliance will be reported to the school district.

5. The audit will include the performance of certain audit procedures for the purpose of reviewing

the accuracy of fiscal information provided by the district through the Public Education

Information Management System (PEIMS), as required by Section 44.008(b) of the Texas

Education Code.

C. Other Requirements

1. The accounting firm should provide audited financial statements in a form that complies with

the requirements for the Texas Education Agency and within the timeframe stipulated in TEC

44.008(d) of 150 days subsequent to the close of the fiscal year for which the audit was

made.

2. The selected audit firm will be required to prepare the bound audit report including the

footnotes, and all other necessary schedules for the audit report. All of these items will be

reviewed by the Assistant Superintendent of Business Services.

3. Financial statements developed by the firm must be in a form that complies with the

requirements for the GFOA Certificate of Achievement, the ASBO Certificate of Excellence,

and the Texas Education Agency.

4. In regard to data submission, the selected firm will be required to prepare and submit the

data feed to the Texas Education Agency (TEA) and ensure that the data feed is consistent

with the financial information in the AFR.

5. On or before December 15, 2024, the preliminary draft of the financial audit report will be

presented to the District prior to submission of the final report.

6. Satisfactory deliver of the services specified by the request for qualifications and the

engagement letter shall be accomplished no later than December 31, 2024.

7. The firm will be required to present the financial audit to the Board of Trustees at the

regularly scheduled meeting in January 2025.

8. The firm upon being awarded this engagement will be expected to review the detailed audit

work plan and schedule with the Assistant Superintendent for Business Services prior to

commencing the audit assignment each year.

9. It is requested that the interested accounting firm include a detailed description of each step

in the audit approach that will be taken in the audit engagement including estimated hours

for each.

10. 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 District of the need to extend the

retention period. The auditor will be required to make working papers available, upon

request, to the District, to auditors from the Texas Education Agency, and the General

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Crockett County CCSD RFQ 65-015

Accounting Office, or other applicable governmental agencies. They are not otherwise

considered to be records open to the general public.

D. Independent Auditor

The interested accounting firm must demonstrate the capability to perform the annual audit in

accordance with the generally accepted government auditing standards and the state board of

education auditing rules. Public accounting firms that have performed annual audits for similar

entities are encouraged to file a proposal.

E. Terms of the Audit Engagement

The contract for audit services, based on Board of Trustees approval of the proposal, shall be for

the fiscal year ending August 31, 2024. The district may request to extend this agreement for up to

another four years through fiscal year August 31, 2030, following satisfactory delivery of the services

specified in the proposal and engagement letter. The extension may be granted in one year or multi-

year increments and must be approved by the Board of Trustees.

F. Dispute Resolution

Disputes concerning the terms of contracted services that cannot be resolved will be brought

before an independent mediation center, whose decision will be binding upon both parties.

II. STATEMENT OF QUALIFICATIONS CONTENT

A. Cover Letter

See conditions for submission of proposal.

B. Technical Component

To describe clearly the public accounting firm’s understanding of the audit work to be done, the

interested accounting firm will:

1. Provide a definition of the term “generally accepted auditing standards” with clear

distinctions between these standards and generally accepted auditing standards for

nongovernmental audit engagements.

2. Explain the interested accounting firm’s approaches to performing an annual audit, including

the methodology, nature, timing, and extent of audit procedures to be performed.

3. Make a statement concerning the independence of the interested accounting firm, including

direct and indirect financial interests, and the relationship of the proposed audit team to the

employees of the district and any of the board members.

C. Management Component

The interested firm will furnish satisfactory evidence of capability to provide in a professional and

timely manner the services stated in the Request for Qualifications. To meet this requirement:

1. Provide evidence that the interested firm has experience in performing school

district/government audits. List current and past (last three years) audit clients, along with

the names and telephone numbers of contact persons and number of years audit services

were provided. State the average daily attendance of the public schools on the list.

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Crockett County CCSD RFQ 65-015

2. Provide the name of the external quality control review organization of which the interested

accounting firm is a member and the interested accounting firm’s length of management.

Also, state the frequency of peer reviews received by the interested firm.

3. Give the date of the last peer review and whether in the most recent review an unqualified

report was issued.

4. State whether the interested firm is a national, regional, or local public accounting firm.

5. State whether the interested firm is currently under the terms of a public or private

reprimand by the Texas State Board of Public Accountancy and licensing boards of other

states.

6. Describe the proposed audit team, in terms of job positions in the firm.

7. List names of staff member(s) who will direct the overall audit throughout the duration of the

engagement as well as those staff members who will be responsible for planning, directing,

and conducting substantial portions of the fieldwork or reporting on this audit engagement.

At a minimum, list the names of the Partner, Director, Audit Manager, and Audit Senior who

will be responsible for the engagement. Include the educational background of all staff

members named and professional licenses held.

8. Describe continuing professional education in governmental accounting and auditing

received by the proposed audit team during the last four years.

9. Provide the names and qualifications of any needed outside specialists and consultants that

will assist the interested firm’s staff members.

10. Describe the level of assistance that will be expected from District personnel, including staff.

11. Provide evidence of the ability to comply with the requirements in the Request for

Qualifications.

D. Task/Activity Plan

The interested firm will specify budgeted hours, timelines and sequence for audit procedures, and

names of staff to be assigned. Work performed below the Audit Senior level may be referred to by

title rather than name in the task/activity plan.

E. Estimated Fees

State the estimated fees for the annual audit for the fiscal year ending August 31, 2024. Also state

estimated fees for the subsequent four years, under current existing conditions, if the District were

to request an extension of the contract.

F. Evaluation

Criteria used to evaluate the interested firm’s methodologies, products, and services are shown in

Attachment A.

III. CONDITIONS FOR SUBMISSIONS OF PROPOSAL

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Commodity Codes

• NAICS 541211Offices of Certified Public Accountants
• NAICS 541219Other Accounting Services
• NAICS 541611Administrative Management and General Management Consulting Services

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