REQUEST FOR PROPOSAL          

FOR

EXTERNAL AUDITOR SERVICES

FOR THE 

OGLALA SIOUX TRIBE

(RFP # 25:  02-25_)

Oglala Sioux Tribe; P.O. Box 2070 Pine Ridge, SD 57770

Proposals must be submitted on or before April 13, 2026 at 4:30 P.M. MST

Electronic proposals may be submitted to: d.ross@oglala.org

Proposals received after the deadline will not be accepted.

OGLALA SIOUX TRIBE

REQUEST FOR PROPOSAL

(RFP 25-0925)

The Oglala Sioux Tribe is requesting proposals from qualified firms of certified public accountants to support the Tribe’s efforts in bringing its single audits current. Proposals that reflect experience working with Tribes with proven abilities in the areas of certified public accounting will be the most competitive. The Oglala Sioux Tribe reserves the right to waive any informality in the proposal process. It will award the contract(s) based on the qualifications and experience of a certified public accounting firm that best meets the type of work necessary, and that is deemed to be in the best interest of the Oglala Sioux Tribe.

Proposal Due Date:

Instructions for Submitting Proposals:

1. Submissions by email must be submitted to: d.ross@oglala.org  Subject line: Audit Services RFP 25-0925
2. Submissions of proposals must be mailed to the following address:

•  Oglala Sioux Tribe P.O. Box 3006 Pine Ridge, SD 57770
• Proposals shall be marked stating- “OST Audit Services 2025 Proposal – Do Not Open”.

3. For any questions regarding the bid and requirements, please get in touch with Toni Mon (ToniM@oglala.org).  Questions will be accepted until April. 13.2026. Toni Montileaux

Closing/Opening Date and Time and Method of Solicitation:

1. Proposals will be accepted via email until 4:30 pm Mountain Time APRIL. 13,2026, late submissions will not be considered.
2. All timely responses to this RFP will be considered.
3. The Oglala Sioux Tribe reserves the right to reject all proposals, including those proposals received after the closing date and time      

I. INTRODUCTION

The audits are performed in accordance with generally accepted auditing standards, as set forth by the American Institute of Certified Public Accountants, and the standards for financial audits, as outlined in Government Auditing Standards, issued by the Comptroller General of the United States.

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

If subcontractors are to be used, that fact and the name of the proposed subcontracting firms must be identified in the proposal. Following the award of the audit contract, no additional subcontracting will be allowed without the express written consent of the Tribe.

II. BACKGROUND

Established in 1889, the Pine Ridge Indian Reservation is home to the Oglala Sioux Tribe, which is the sovereign governmental entity with regulatory authority within reservation land boundaries. The Oglala Sioux Tribe maintains a membership of more than 52,000 enrolled tribal members.  Pine Ridge was originally part of the Great Sioux Reservation which was created through the Fort Laramie Treaty of 1868. The Great Sioux Reservation included all of South Dakota west of the Missouri River. The Great Sioux Reservation was later reduced to five reservations to be occupied by five reorganized tribes.

The Oglala Sioux Tribe’s government is comprised of a twenty-one member council, who are elected in accordance with the Constitution of the Oglala Sioux Tribe. There are nine election districts on the reservation. The Reservation’s political districts containing two representatives include: Eagle Nest District, Pass Creek District, LaCreek District, Oglala District, Wounded Knee District, and Porcupine District. The Reservation’s political districts containing three representatives include: Medicine Root District, Pine Ridge Village, Wakpamni District. One representative is elected for every 1,000 tribal members.

Services that the government supplies its members include a police force, Housing, various social, educational, and cultural programs, a Tribal Gaming Authority, a Courthouse and Court system, Emergency Management Services, Environmental services and Administrative Services.

III. NATURE OF SERVICES REQUIRED

The auditing firm will initiate and perform the tasks of audit processing. The auditing firm provides a request for audit samples for testing in order to complete a full financial audit report for the upcoming fiscal years beginning Calendar Fiscal Year 2024 and moving forward. The Finance Staff will be led and directed by the Oglala Sioux Tribal Treasurer to fulfill their respective, separate duties as they relate to this process. It is anticipated that the Calendar Fiscal Year 2024

Single Audit will be completed and uploaded to the Federal Audit Clearinghouse (FAC) by no later than April 2026. The FY 2022 Single Audit has already been initiated, and testing will hopefully begin in fall of 2025.

IV. TIMELINE

The Tribal Finance Department has prioritized and accelerated the audit processes, with the expectation that Single Audit Reports for at least two concurrent audits being completed by the end of Calendar Fiscal Year 2025.

  V. ROLES AND RESPONSIBILITIES 

The Oglala Sioux Tribe’s Finance Department will work closely with the auditing firm to pull all requested audit documentation and provide it to the auditor(s). Any deficiencies related to financial processes or transactions will be addressed and remedied by implementation of a corrective action plan for each audit finding.

VI. CONTENTS OF PROPOSAL

Firms interested in this opportunity must submit a technical proposal that demonstrates the qualifications, competence, and capacity of the firm seeking to undertake an independent audit of the Oglala Sioux Tribe in conformity with the following points:

• Title Page: Include name of proposer’s firm, address, telephone and fax numbers, name of contact person, and date of submission.
• Transmittal Letter: A summary stating the proposer’s understanding of the work to be done and making a positive commitment to perform the work within the time period required.
• Table of Contents: A clear identification of the material by section and page number.
• Profile of the Proposer: Include background information on the firm, including location of office(s) and the number of professional staff for both the firm as a whole and in the office location performing the audit work. Describe the range of services provided by your firm. State whether the firm has been disciplined by the AICPA or any regulatory or licensing agency in the past five years and detail the circumstances leading to the discipline and the sanctions imposed on the firm.
• Qualifications and Experience of Firm: Describe company experience that is relevant to the proposed services, such as recent experience with other tribal governments, including a list of tribal governments served by your firm in the last three years and types of services rendered to each.
• Technical Approach and Scope of Work: A clear description of the approach and methodology for implementing the statement of work.
• Project Organization and Management: Identify the team proposed for the work identified (including identification of persons assigned to individual tasks) and, if applicable, the function and responsibilities for major subcontractors. Include a description of how the audit would be conducted. That is, describe the phases of the audit and the use of technology to increase efficiency and reduce costs.
• Scope of Work: The audits must meet the minimum requirements of the Single Audit Act for submission to the Single Audit Clearinghouse.
• Schedule: This subsection shall include the period of performance, proposed duration of the project in months and a milestone chart. Time for preparation and submission of the audit report should be included in the schedule.
• Qualifications and Experience of Staff: Include a list of personnel to be used on this project and their qualifications. Brief resumes or CVs, including education, experience, type of clients served, and any other pertinent information must be included for each of the key personnel to be assigned for direct work on the project.
• References: Include references for three tribal governments and enterprises served by the firm in the last three years. The information should include the name of the tribal government and the key contact at the Tribe, contact information (e-mail and phone) for the key contact, the services performed by your firm, and the period of time the reference has been a client of the firm.
• Cost Proposal: Include a cost statement showing proposed fees to perform the audits.

VII. MISCELLANEOUS TERMS AND CONDITIONS

A. The Tribe’s staff may contact audit firms submitting proposals with questions during the evaluation process.

B. Issuance of this RFP does not commit the Oglala Sioux Tribe to award a contract or to pay any costs incurred in preparation of proposals responding to this RFP. The Oglala Sioux Tribe reserves the right to reject any or all proposals and to re-advertise. All proposals will become property of LST.

C. The firm awarded the contract will be required to submit to the jurisdiction of the Oglala Sioux Tribe for any disputes arising under the final agreement executed between the auditing firm and the Oglala Sioux Tribe. This requirement is non-negotiable.