Project Information

Bid Title

RFQ 2026-004 Independent Auditor Services

Issuing Agency

Santa Maria Independent School District

Location

Texas

Published Date

Apr 21, 2026

Closing Date

May 4, 2026

Government Level

State & Local

Status

Closed

Original Source

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Bid Documents

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Project Description

RFQ 2026-004 Independent Auditor Services Due Date: NA

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P.O. Box 448 / 11119 Military Highway, Santa Maria, TX 78592

REQUEST FOR QUALIFICATIONS

Independent Auditor Services (RFQ 2026-004)

April 20, 2026

Dear Certified Public Accounting Firm:

Santa Maria I.S.D. is requesting qualification statements from certified public accounting

firms interested in performing the annual audit for fiscal year 2025-2026.

Please submit your response by Monday, May 4, 2026 at 2:00 p.m. Please contact Amanda

L. Najar, Business Manager at (956)565-6308, if you have any questions about the

questionnaire.

Please submit three (3) original sets of your qualifications statement response.

Please fill out and email page 16 to amandanajar@smisd.net immediately if you intend to respond.

Sincerely,

Amanda L. Najar

Business Manager

SANTA MARIA ISD

REQUEST FOR QUALIFICATION STATEMENTS

Independent Auditor Services (RFQ 2026-004)

SANTA MARIA ISD is requesting offers from certified public accounting firms to perform

the annual audit for fiscal year 2025-2026, with an option to extend the contract for one (1)

additional year through fiscal year 2026-2027.

I. BACKGROUND INFORMATION

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

Agency's Financial Accountability System Resource Guide, which is the authoritative

document adopted by reference as a rule of the State Board of Education, through Title 19,

Texas Administrative Code, Section 109.61.

A. Purpose of the Audit

The purpose of the Request for Qualification Statements is to obtain the services of a

certified public accounting firm for the annual audit for fiscal year 2025-2026. The audit will

encompass the general financial statements, combining statements and other schedules for

SANTA MARIA ISD for the fiscal year ending June 30, 2026. The audit is to be performed

in accordance with generally accepted government auditing standards contained in the Texas

Education Agency Financial Accountability System Resource Guide.

The financial statements audit is to determine whether:

1.) The financial statements present fairly the financial position, results of operations, and

cash flows or changes in financial position in accordance with generally accepted

accounting principles, &

2.) SANTA MARIA ISD has complied with laws and regulations for those transactions

and events that may have a material effect on the financial statements.

The audit will also determine whether:

1.) Financial reports and related items are fairly presented,

2.) Financial information is presented in accordance with established or stated criteria, &

3.) Santa Maria ISD has adhered to specific financial compliance requirements.

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

include obtaining an understanding of Santa Maria ISD 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

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*The signing of Page 15 indicates understanding and acceptance of this RFQ's terms and conditions. *

SANTA MARIA ISD

REQUEST FOR QUALIFICATION STATEMENTS

Independent Auditor Services (RFQ 2026-004)

all major federal financial assistance programs or 50% of all federal programs if expenditures

for major programs are less than 50% of total federal program expenditures. Any material

weakness noted during the study and evaluation of internal accounting and administrative

controls will be reported.

As part of the audit of the general-purpose financial statements, transactions 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 Santa Maria ISD.

Additionally, the audit will include the performance of certain audit procedures for the

purpose of reviewing the accuracy of fiscal information provided by Santa Maria ISD

through the certified Public Education Information Management System (PEIMS), as

required by Section 44.008(b) of the Texas Education Code.

B. Independent Auditor

The offeror must demonstrate the capability to perform the annual audit in accordance with

generally accepted government auditing standards and state board of education auditing

rules. Certified Public Accounting firms that have performed annual audits for similar

entities are encouraged to submit an offer.

C. Term of the Audit Engagement

The contract for audit services based upon Board of Trustees approval of the Qualifications

Statement/Offer will be for the fiscal year ending June 30, 2026.

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SANTA MARIA ISD

REQUEST FOR QUALIFICATION STATEMENTS

Independent Auditor Services (RFQ 2026-004)

II. RESPONSE CONTENT

A. Cover Letter

See conditions for submission of Qualifications Statement Response in Section III.

B. Technical Component

To describe clearly the certified public accounting firm's understanding of the work to be

done, the Offeror will:

1.) Provide a definition of the term "generally accepted government auditing standards"

with clear distinctions between these standards and generally accepted auditing

standards for nongovernmental engagements;

2.) Explain the Offeror’s approach to performing an annual audit, including the

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

3.) Describe how the approach to performing the audit would be affected if this were a

multiyear contract;

4.) Make a statement concerning the independence of the Offeror, including direct and

indirect financial interest and the relationship of the proposed audit team

to employees of Santa Maria ISD and any of the Board members;

C. Management Component

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

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

requirement:

1.) Provide the name of the external quality control review organization of which the

Offeror is a member and the Offeror's length of membership. Also, state the

review organization's planned frequency of peer reviews;

2.) State whether the firm has received a peer review, the date of the most recent review,

in addition, whether an unqualified report was issued in the most recent review;

3.) State whether the Offeror is a national, regional or local certified public accounting firm;

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SANTA MARIA ISD

REQUEST FOR QUALIFICATION STATEMENTS

Independent Auditor Services (RFQ 2026-004)

4.) Provide evidence that the Offeror has experience in performing school district/

government audits. List current and past audit clients along with the names and

telephone numbers of contact persons and number of years audit services were

provided;

5.) State whether the Offeror is currently under the terms of a public or private

reprimand by the Texas State Board of Public Accountancy and/or 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. Include the educational background of all staff

members named and professional licenses held;

8.) Describe continuing professional education courses in governmental accounting

and auditing attended by the proposed audit team during the last two years;

9.) Provide the names and qualifications of any needed outside specialists and/or

consultants (if needed) that will assist the Offeror’s staff members;

10.) Describe staff rotation plans for audit team members if this is to be a multiyear

contract;

11.) Describe the level of assistance that will be expected from Santa Maria ISD

personnel;

12.) Provide evidence of the ability to comply with the requirements in Sections II and

VI of this Request for Qualifications Statements. Provide a copy of the

malpractice errors and omissions insurance coverage in an amount of at least

$500,000.

D. Task/Activity Plan

The Offeror will specify budgeted hours, timelines & sequence for audit procedures, and

names of staff to be assigned.

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Commodity Codes

• NAICS 541611Administrative Management and General Management Consulting Services

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