Shoalwater Bay Indian Tribe

Buyer seeks a certified public accounting firm to audit financial statements for fiscal years ending September 2025-2027. The engagement includes auditing the Tribe, casino operations, and Willapa Bay Enterprises component unit with combined revenue of approximately $47 million. Buyer requires separate opinions on financial statements, compliance reports, and internal controls assessment. Preference will be given to firms with Native American tribal experience.

• 5/16/2025 - Questions due by
• 5/30/2025 - Proposal Due Date
• 6/30/2025 - Selection deadline

• Experience working with Native American tribes
• Proven abilities in certified public accounting
• Firm must have undergone recent external quality control review
• Staff must have government audit experience
• Professional indemnity insurance or performance bond required

• Audit financial statements for fiscal years 2025-2027
• Express opinion on Basic Financial Statements
• Provide compliance report for federal awards
• Deliver MICS report (Agreed Upon Procedures) for Casino
• Submit report on internal controls
• Prepare separate Casino financial statement audit
• Prepare separate WBE financial statement audit
• Report on Cigarette Tax Compact compliance
• Report on Gas Tax Compact compliance
• Identify reportable conditions and material weaknesses
• Communicate accounting policies and significant adjustments
• Make working papers available to federal agencies
• Submit draft reports before final issuance
• Perform interim work on compliance controls
• Evaluate three distinct entities (Tribe, Casino, WBE)