CPA Firm Needed – Audit Services for County Water District of Billings Heights

The County Water District of Billings Heights (Billings, MT) is requesting Statements of Qualifications from Montana-licensed CPA firms to perform an independent financial audit for the fiscal year ending June 30, 2025, with the possibility of renewing the engagement for up to three additional fiscal years based on performance.

Required Qualifications

Firms must be qualified to perform governmental audits in accordance with:

• GAAS – Generally Accepted Auditing Standards
• Government Auditing Standards (Yellow Book)
• Montana Local Government Services Bureau (LGSB) requirements
• Applicable federal requirements (OMB Uniform Guidance), if relevant

Experience with Montana local governments and water/sewer districts is strongly preferred.

Scope of Work Includes

• Full audit of FY 2025 financial statements
• Management letter & internal control recommendations
• Compliance reporting (if applicable)
• Electronic submission to LGSB
• Review of prior-year findings
• Optional: Assistance with Annual Financial Report (AFR) preparation

Submission Requirements

Firms must submit both:

• One electronic PDF, and
• One printed hard copy, including:
  • Cover letter
  • Firm profile
  • Experience & qualifications
  • Key personnel
  • References (minimum 3)
  • Audit approach & timeline
  • Fee proposal

Deadline

5:00 p.m. MST – December 15, 2025

Submission & Questions

County Water District of Billings Heights 1540 Popelka Drive Billings, MT 59105

Email submissions and inquiries to:

• Greg Erpenbach, Board Member – greg.erpenbach@heightswaterdistrict.com
• Pam Ellis, Board Member – pam.ellis@heightswaterdistrict.com

Late or incomplete submissions will not be considered.

The District reserves the right to reject any or all proposals and to waive informalities.

Copies of previous audits are available at the District website: https://www.heightswaterdistrict.com/administration/page/financial-reports