Project Information

Bid Title

Auditing Services

Issuing Agency

City of Big Rapids

Location

Michigan

Published Date

Mar 16, 2026

Closing Date

Apr 10, 2026

Government Level

State & Local

Status

Closed

Original Source

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Bid Documents

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Project Description

Auditing Services

The City of Big Rapids is requesting proposals from qualified firms of certified public accountants to audit its financial statements and compile the City’s Annual Financial Report for the fiscal year ending June 30, 2026. Interested firms may submit a proposal for the services. There will be an option to extend the contract for auditing the City’s financial statements for up to five additional years. The continuation of the contract after each year is solely at the discretion of the City of Big Rapids.

There is no expressed or implied obligation for the City of Big Rapids to reimburse responding firms for any expenses incurred in preparing proposals in response to this request.

During the evaluation process, the City reserves the right to retain all proposals submitted and to use any ideas in the proposals regardless of whether the proposal is selected. 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 of the firm selected and confirmed in the ensuing contract

Attached Document : Big Rapids RFP for Audit Services 2026.pdf

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City of Big Rapids

Request for Proposal

For Auditing Services

For the Fiscal Year Ending

June 30, 2026

INTRODUCTION

General Information

The City of Big Rapids is requesting proposals from qualified firms of certified public accountants

to audit its financial statements and compile the City’s Annual Financial Report for the fiscal year

ending June 30, 2026. Interested firms may submit a proposal for the services. There will be an

option to extend the contract for auditing the City’s financial statements for up to five additional

years. The continuation of the contract after each year is solely at the discretion of the City of Big

Rapids.

There is no expressed or implied obligation for the City of Big Rapids to reimburse responding

firms for any expenses incurred in preparing proposals in response to this request.

During the evaluation process, the City reserves the right to retain all proposals submitted and to

use any ideas in the proposals regardless of whether the proposal is selected. 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 of the firm selected and confirmed in the

ensuing contract.

Term of Engagement

A one-year contract with an option for up to five additional years is contemplated, subject to annual

review by the City Treasurer, the satisfactory negotiation of terms (including a price acceptable to

both the City of Big Rapids and the selected firm) and the concurrence of the City Commission.

In the event of a merger of the audit firm with another firm of certified public accountants or the

change of partners to the audit firm, this contract will be transferable to the successor firm with

the approval of the City.

This agreement shall not be assigned, transferred, or subcontracted without the written approval

of the City of Big Rapids.

DESCIPTION OF THE GOVERNMENT

Principal Contacts

The auditor’s principal contact with the City of Big Rapids will be:

Michelle Ferguson, City Treasurer, (231) 592-4004, mferguson@cityofbr.org

Britani Douglass, Assistant City Treasurer, (231) 592-4002, bdouglass@cityofbr.org

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Background Information

The City of Big Rapids is located 60 miles north of Grand Rapids, 45 miles south of Cadillac on

U.S. 131, a four-lane highway connecting Chicago to Traverse City via Kalamazoo. This route

provides significant access and economic benefit to the area carrying commerce and much tourist

traffic to vacation spots in northern Michigan and the Upper Peninsula. Big Rapids is the county

seat of Mecosta County and is therefore the political center of the region. This position continues

to produce economic benefit and advantage for the community.

The City is proud to be the home of Ferris State University. The University with its 1,300

employees and 14,550 students (just over 10,000 of which attend the campus in Big Rapids) is the

region’s largest employer and the driving force behind the economic, social, and cultural forces in

Mecosta County. In recent years, the University has experienced large growth and has become the

fastest growing public institution in the State.

The City has approximately 90 full-time employees and 120 that are employed on a part-time or

seasonal basis. It provides essential municipal services including public safety, water, wastewater,

regulatory inspections, transportation, and road maintenance. The City serves an area that spans

approximately 4.4 square miles and has 23.68 acres of Industrial Park.

The Office of the City Treasurer provides all budgetary, financial, accounting, income tax, and

assessing functions. The Department has a staff of 8 full-time employees and also utilizes a

contracted assessor. To manage the accounting and financial reporting functions, the City uses

BS&A software. The Income Tax Department uses Innovative Software. The City operates on a

fiscal year that runs from July 1st through June 30th.

The City participates in the Michigan Municipal Employees Retirement System (MERS) and the

Public Act 345 – Police and Fire Retirement System. The MERS and Public Act 345 retirement

plans have defined benefit and defined contribution members. The defined benefit plan is closed

to new employees in both plans. The Act 345 retirement plan is self-administered by the City.

SCOPE OF WORK TO BE PERFORMED

General

To meet the requirements of this request for proposal, the audit shall be performed in accordance

with generally accepted auditing standards (GAAS) as set forth by the American Institute of

Certified Public Accountants (AICPA), the standards applicable to financial audits contained in

Government Auditing Standards as issued by the U.S. Government Accountability Office (GAO),

the provisions of the U.S. Office of Management and Budget (OMB) Circular A-133, and all other

applicable State of Michigan or federal standards. The City of Big Rapids desires the auditor to

express an opinion on the fair presentation of its financial statements in conformity with generally

accepted accounting principles (GAAP).

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Audits performed will also need to address the requirements of and be in compliance with all of

the following:

• Applicable State of Michigan requirements;

• Applicable Federal requirements;

• Applicable requirements under GAAP;

• Any other applicable requirements.

The City also may have the necessity for a Single Audit, depending upon the amount of federal

grants awarded. The Downtown Development Authority is included in the combined financial

statements; however, a separate report is not prepared.

The successful firm shall conduct an examination of the financial records, amounts, and procedures

of all funds of the City in place or required to be in place at the end of the fiscal years covered by

this request for proposal for the purpose of expressing an opinion on the financial statements and

a report on compliance with applicable laws and regulations.

The audit will include, but is not limited to the following funds:

• General Fund

• Special Revenue Funds

• Debt Service Funds

• Capital Project Funds

• Enterprise Funds

• Internal Service Funds

• Custodial Funds

• GASB 34 Funds

The auditors shall also be responsible for preparing the supplementary information required by the

Government Accounting Standards Board (GASB) as mandated by GAAS. Additionally, the

auditor will be responsible for preparing other supplementary schedules as required or requested

by the City Treasurer.

All proposed journal entries provided by the auditor shall be supported by backup documents and

all year-end and adjusting entries proposed by the auditor must be approved by the City Treasurer

or designee.

The auditors will have the responsibility to prepare the annual State of Michigan Local Unit Fiscal

Report (F-65). As well as the Retirement System Summary Annual Report (Form 5572).

The proposal shall contain a statement to address providing reasonable staff to answer questions

and provide guidance or information as requested that may arise on financial matters without

additional cost to the City during the course of the contract period. The auditing firm and City shall

agree in advance upon any additional fees to be charged for services deemed outside the scope of

this agreement.

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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 which they become aware of to the City Treasurer and City Manager.

Reports to be Issued

Following the completion of the audit of the fiscal year’s financial statements, the auditor shall

issue a report on the fair presentation of the general-purpose financial statements in conformity

with generally accepted accounting principles.

The auditor shall prepare the following reports at the completion of the audit:

1. The auditor will prepare all financial statements and notes to the financial statements.

2. A report on financial statements, internal control, and compliance in accordance with the audit

guide and standards for compliance with the Single Audit Act, as may be required.

3. Any supplemental reports, schedules, or other document as may be required by the State of

Michigan, Federal Government, GASB, or GAAP.

4. A management report containing comments and recommendations regarding the

municipality’s system of internal controls, operations, and accounting procedures: that is, its

methods of safeguarding its assets, insuring the accuracy of its financial information,

promoting efficiency and adhering to municipal policies. This letter should contain comments

and recommendations for controlling any internal weaknesses discovered and shall be

reviewed by the City Treasurer prior to being finalized.

Working Paper Retention and Access to Working Papers

Records and documents pertaining to the City of Big Rapids audit of financial reports will become

the property of the City. All working papers and reports must be retained, at the auditor’s expense,

for a minimum of seven (7) calendar years after completion of the audit, unless the firm is notified

in writing by the City of Big Rapids of the need to extend the retention period. The auditor will be

required to make any and all working papers available, upon request, to the City of Big Rapids.

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.

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Commodity Codes

• NAICS 541211Offices of Certified Public Accountants
• NAICS 541219Other Accounting Services

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