#2069 - Plante Moran - Agreement for Audit Services - FINAL - SIGNED.pdf (7,885 KB)

Regular Meeting, May 26, 2026 · item 8.5: Approval of contract to Plante & Moran, PLLC for Independent Audit Services · 94 pages

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BVSD Contract Number: 2069

PURCHASING CONTRACT Cover Page

SELLER Referred to as “Contractor” Plante & Moran 3000 Town Center Suite 100 Southfield MI 48075

BUYER Referred to as “District” or “BVSD” 6500 Arapahoe Rd PO Box 9011 Boulder CO 80301-9011

Contractor Representative: Jamie Essenmacher (720) 307-8168 jamie.essenmacher@plantemoran.com

District Representative: Tip-arpar Karasudhi +1 720-561-5008 tip-arpar.karasudhi@bvsd.org

Contractor Legal Notice Representative Name and Address (if different from above):

District Legal Notice Recipient: Stephanie Glockzin, Director of Supply Chain Management

Effective Date Contract Lifetime Maximum Amount (including all approved renewal periods)

July 1, 2026 $112,382.00

Summary Information Expiration Date Number of Optional Renewal Periods

June 30, 2027 4

Contract Description: This contract is in connection with RFP 26-27 - Independent Audit Services. Contractor will provide certified public accountants to audit financial statements for the District and its charter schools.

Description FY27 Audit

Contract Lines

UOM LO

Cost (Not-toExceed) $112,382.00

Contract Documents and Priority of Interpretation This Contract shall be governed by the documents listed below. In the event of a conflict or inconsistency between this Contract and any Exhibit, Attachment or Addendum, such conflict or inconsistency shall be resolved by reference to the documents in the following order of priority: 1. Addendum 1 – Data Protection Addendum 2. This Cover Page and the Terms and Conditions of the main body of this Contract 3. The Solicitation Documents for RFP 26-27 Independent Audit Services hereby incorporated by reference; and 4. Exhibit A – Statement of Work

Terms and Conditions 1. SCOPE OF SERVICES. The Contractor shall perform the services as outlined in this Contract and in the Contractor’s Statement of Work, attached and incorporated herein as Exhibit A (“Services”). 2. TOTAL PRICE. The total contract price may be less than but shall not exceed the Contract Lifetime Maximum amount shown on the Cover Page of this contract. 2.1. FIXED PRICE. The Contractor shall perform the Services pursuant to the fee schedule set forth in Exhibit A. Prices, rates, fees, and costs are specified in Exhibit A and shall remain fixed accordingly. 2.2. REIMBURSABLES. Unless otherwise expressly stated, reimbursables shall be included in the total contract price. Reimbursables include, but are not limited to: all office supplies, cell phones, parking fees, meals, lodging, rents, mileage, travel expenses, supplies, mailing charges, communications, reporting, analysis, delivery charges and all other items consumed/utilized/required by Contractor’s staff, including subcontractors and suppliers. 2.3. MATERIALS. All labor, licenses, materials, supplies, equipment, and all other items necessary to complete the Services required to be furnished by the Contractor (the “Materials”) shall be part of and not in addition to the contract price. The Contractor shall be responsible and liable for any damage or destruction to any Materials resulting from any cause other than the deliberate or negligent acts of the District for which it could be held liable under the Colorado Governmental Immunity Act. 2.4. TAXES. It is hereby recognized and acknowledged by the Contractor that the District is not liable for any sales, use, excise, property or other taxes imposed by any federal, state or local government tax authority, per Section 39-26-704, C.R.S. The District’s Federal Identification Number (FEIN) is 84-6014683. The District’s tax exemption number is 98023823. The District is also not liable for any taxes of the Contractor for franchise or

related to the income of the Contractor. No taxes of any kind shall be charged to the District. 2.5. INVOICES. The Contractor shall submit invoices to the District, attention Accounts Payable, by mail to the District's address on the Cover Page or by email to ap.helpdesk@bvsd.org. Invoices shall include District's PO or Contract number (if applicable) and shall not include names or personally identifiable information ("PII") of students or District employees. To receive payment, Contractor is required to register in BVSD's online Supplier Portal. 2.6. PAYMENTS. District will send payment by mail to the Contractor's remittance address as entered in the Supplier Portal or by Automated Clearing House ("ACH") upon approval by District's Accounts Payable department. Unless otherwise provided, and where appropriate, the District shall establish billing procedures and pay the Contractor the contract price or rate for services performed and accepted and/or goods delivered and accepted pursuant to the terms of this contract, based upon the submission of statements on forms and in a manner prescribed by the District. Payments pursuant to this contract shall be made as earned, in whole or in part, from available funds encumbered for the purchase of the described services and/or goods. The liability of the District, at any time, for such payments shall be limited to the amount remaining of such encumbered funds. Incorrect payments to the Contractor due to omission, error, fraud, or defalcation shall be recovered from the Contractor by deduction from subsequent payment under this contract or other contracts between the District and the Contractor, or by the District as a debt due to the District. The District reserves the right to modify the payment schedule in the event the Services are not proceeding to completion in the manner proposed such that the payments coincide with the percentage of total Services performed during any payment period. Contractors will be paid within forty-five (45) days after acceptance of goods and/or services and a correct notice of amount due, unless otherwise agreed to by contract. A liability shall not arise if a good faith dispute exists as to the District’s obligation to pay all or a portion of the liability. 3. TERM/CONTRACT PERIOD. The time period to be covered by this contract shall begin on the Effective Date, or the date the parties execute this Contract, whichever is later, and shall end on the Expiration Date. The Contractor understands and agrees that the District shall not be liable for payment of work or services nor for costs or expenses incurred by the Contractor prior to the proper execution and District approval of this Contract. 3.1. OPTIONS TO RENEW. The Parties may require continued performance for additional periods of twelve (12) months for any services at the rates and terms specified in the Contract. The Parties may exercise this renewal option in writing, up to the number of periods specified on the Cover Page, prior to the expiration of the current term. Notice of intent does not commit the District to a renewal. 4. TERMINATION. This Contract may be terminated by the District upon not less than five days’ written notice should the Contractor fail substantially to perform in accordance with the terms of this Contract through no fault of the District and may be terminated by the District

with ten days’ notice without cause. The Contractor shall not terminate this Contract, without the written consent of the District, other than for nonpayment as provided below. In the event of termination of this Contract not due to the fault of the Contractor, the Contractor shall be paid for Services performed to the date of termination, including reimbursable expenses then due. In the event of termination, the Contractor shall deliver to the District all reports, data, and similar Materials relating to the Services prepared by or in the possession of the Contractor. 4.1. COMPENSATION. If the District terminates the Contract for convenience, or abandons or suspends the Services for more than two months, the Contractor may submit a termination claim detailing the amounts owed due to termination, supported by relevant cost or pricing data. A settlement may be reached if the Contractor provides a supported claim and the settlement does not exceed the total contract price plus settlement costs, after deducting prior payments by the District, proceeds from any sales of supplies and materials agreed by the Parties, and the price of work not terminated. If the Contract is terminated for cause, the Contractor will be paid at the contract price for completed supplies or services accepted by the District. The District reserves the right to withhold payments to the Contractor to cover potential losses due to liens or claims and to offset the excess costs of acquiring similar goods or services elsewhere. 4.2. PREPAYMENT REFUNDS. The Contractor will refund any sums that the District has prepaid and that remain unearned at the time of termination within 45 calendar days after termination, except as the Parties may otherwise agree in writing. 5. FORCE MAJEURE. Neither the Contractor nor the District shall be liable to the other for any delay in, or failure of performance of, any covenant or promise contained in this contract, nor shall any delay or failure constitute default or give rise to any liability for damages if, and only to the extent that, such delay or failure is caused by “force majeure”. As used in this contract “force majeure” means acts of God; acts of the public enemy; acts of the District and any governmental entity in its sovereign or contractual capacity; fires; floods; epidemics or pandemics; quarantine restrictions; strikes or other labor disputes, freight embargoes; illegality, or severe weather. The Contractor shall not be in default by reason of any failure in performance of this contract in accordance with its terms if such failure arises as a result of “force majeure". Upon request of the Contractor, the District shall ascertain the facts and extent of such failure, and, if the District determines that any failure to perform was a result of force majeure, and that, but for the force majeure, the Contractor’s progress and performance would have met the terms of the contract, the delivery schedule shall be revised accordingly, subject to the rights of the District. 6. VENUE AND CHOICE OF LAW. The District is a public school entity and all public school contracts made in the state of Colorado are governed by Colorado law. Contract terms or conditions to the contrary do not change this fact (C.R.S. § 22-1-135(2)(c).). The Contractor agrees that the exclusive venue for any action between the parties for claims concerning this contract shall be in Boulder County, Colorado. The laws of the State of Colorado, including related and rules and regulations, shall be applied in the interpretation, execution, and

enforcement of this Contract. Any provision rendered null and void by the operation of this provision will not invalidate the remainder of this Contract to the extent that the Contract is capable of execution. 7. COMPLIANCE WITH LAW. Contractor must comply with all applicable federal, state, and local laws, rules, and regulations in effect when the Contract is executed or as established during the performance of this Contract, including, without limitation, those applicable to discrimination, unfair employment practices, and privacy. C.R.S § 22-1-135(2)(d)(II). 8. GOVERNMENTAL IMMUNITY. No term or condition of this Contract shall be construed or interpreted as a waiver, express or implied, of any of the immunities, rights, benefits, protections, or other provisions of the Colorado Governmental Immunity Act, C.R.S. §§ 2410-101 – 120, or any other immunities or protections afforded to the District. 9. LIMITATION OF LIABILITY. Notwithstanding anything to the contrary, no term or condition shall be deemed a waiver, express or implied, of any provision of the Risk Management selfinsurance statutes at C.R.S. §§ 24-30-1501 - 1520, as now in effect or as amended ("Risk Management Act"). The parties understand and agree that the liability of the District for claims or injuries to persons or property arising out of negligence of the District, its departments, divisions, schools, board, officials and employees is controlled and limited by the provisions of the Risk Management Act. 10. INDEMNIFICATION. The Contractor shall indemnify, save, and hold harmless the District, its employees and agents, against any and all claims, damages, liability and court awards including costs, expenses, and attorney fees incurred, to the extent caused by any act or omission by the Contractor, or its employees, agents, subcontractors, or assignees pursuant to the terms of this Contract. 11. FUND AVAILABILITY. Any and all contractual financial obligations of the public school contracting entity are contingent on money to pay the obligations being appropriated, budgeted, and otherwise made available (C.R.S § 22-1-135(2)(d)(I)). In the event funds are not appropriated, budgeted or otherwise made available, the Contract shall be terminated on the last day of the period for which funds were appropriated or monies made available for such purposes. This provision shall not be construed to limit any other right of termination available to the District. Pursuant to C.R.S § 22-44-115, any obligation of a contract which requires expenditures contrary to C.R.S § 22-44-115(1), shall be null and void, and no school district monies shall be paid. 12. INDEPENDENT CONTRACTOR. Contractor must perform its duties as an independent contractor, pay all applicable employment taxes and income taxes for its employees incurred in performance of the Contract, and provide and keep worker’s compensation insurance and unemployment compensation insurance in the amounts required by law. C.R.S § 22-1135(2)(d)(III). 13. COLORADO OPEN RECORDS ACT. Contractor acknowledges and agrees that District is subject to the Colorado Open Records Act, C.R.S. §§ 24-72-200.2 to 205.5, as from time to time amended, and that records provided or produced under this Contract, including the Contract itself, may be subject to public inspection in accordance therewith.

14. PROHIBITED TERMS. The terms and conditions below are prohibited from inclusion in public school contracts (C.R.S § 22-1-135). If they are included in a contract, they will be void ab initio, but the remainder of the contract will be otherwise enforceable. 14.1. INDEMNIFICATION. Terms or conditions that require a public school contracting entity to indemnify or hold harmless another person. 14.2. ARBITRATION. Terms or conditions that bind a public school contracting entity to arbitration or other binding extra-judicial dispute resolution process. 14.3. LIMITATION OF LIABILITY. Terms or conditions that limit the liability of another person for the bodily injury, death, or damage to the property of the public-school contracting entity or public school as a result of the negligence or willful misconduct of the person or the person’s employees or agents. 14.4. WAIVER, ALTERATION, OR LIMITATION OF APPLICATION OF LAWS. Terms or conditions that attempt to waive, alter, or limit the application of the laws below: 14.4.1. The “Colorado Governmental Immunity Act,” Article 10 of Title 24. 14.4.2. The “Student Data Transparency and Security Act,” Article 16 of Title 22. 14.4.3. The provisions of sections 6-1-713 and 6-1-713.5 relating to the protection and disposal of personal identifying information. 14.4.4. The provisions of Article 73 of Title 24 relating to security breaches and personal information. 14.4.5. The “Colorado Privacy Act”, part 13 of Article 1 of Title 6 after July 1, 2023. 15. COMPLIANCE WITH ACCESSIBILTY STANDARDS. 15.1. Contractor acknowledges and agrees that the District affords equal opportunity to individuals in its employment, services, programs, and activities in accordance with applicable law, including without limitation Section 508 of the U.S. Rehabilitation Act of 1973 and C.R.S. § 24-34-802. This includes providing information and communication technology for individuals with disabilities that complies with the accessibility standards for individuals with disabilities established by the Governor’s Office of Information Technology (OIT), as may be amended from time to time (the “Accessibility Requirements”), which currently include the State of Colorado Technical Standard TSOEA-001: Technology Accessibility for Persons with Disabilities; the State of Colorado Technical Standard TS-OEA-002: Technology Accessibility for Web Content and Applications; and the W3C’s Web Content Accessibility Guidelines WCAG 2.1 Level AA. 15.2. Contractor warrants and represents that the Services comply with the Accessibility Requirements. Contractor shall (i) promptly respond to and resolve complaints of noncompliance with the Accessibility Requirements; and (ii) in addition to its other indemnification obligations under this Contract, indemnify and hold the District, its directors, employees, and agents harmless from losses, liabilities, claims, causes of action, costs and expenses (including attorney’s fees) incurred, to the extent caused by the Contractor's breach of this Section. 15.3. If Contractor claims the Services comply with the Accessibility Standards and it is later determined by the District that any part of the Services is not in compliance, then

the District will promptly inform the Contractor in writing of the noncompliance, and Contractor shall, at no cost to the District, remediate the Services within the time period specified by the District. If the Contractor fails to timely remediate the Services, then in addition to any other rights or remedies of the District hereunder, the District shall have the right to perform or have performed any necessary remediation and invoice the Contractor the cost thereof, which invoice the Contractor shall pay within thirty (30) days of receipt. 15.4. If Contractor breaches its obligations under this Section, then in addition to any other rights or remedies of the District hereunder, District shall have the right to terminate the Contract. Any termination of the Contract pursuant to this Section shall be deemed a termination “for cause.” 16. CONFIDENTIALITY. Contractor agrees that any data accessed or given by the District in order to perform its obligations under the Contract (i.e. student personally identifiable information (PII), demographic data, financial data, etc., collectively referred to as “Confidential Data”), regardless of how Confidential Data is provided, remains the sole property of the District. 16.1. Contractor shall maintain the Confidential Data in the strictest confidence consistent with, and shall comply with, applicable law, including but not limited to: 16.1.1. the Colorado Student Transparency and Security Act (in particular C.R.S. § 22-16108 through 110); 16.1.2. the Children’s Online Privacy Protection Act; 16.1.3. the Federal Education Rights and Privacy Act; 16.1.4. the Protection of Pupil Rights Amendment, 20 U.S.C. 1232h, 34 C.F.R. Part 98; 16.1.5. the Colorado Privacy Act C.R.S. §§ 16-1-1301 to -1314; and 16.1.6. the Colorado Consumer Protection Act, C.R.S. §§ 6-1-101 to 6-1-1214, 24-73-101 to 103. 16.2. The Contractor will not disclose Confidential Data to any third person or entity. Contractor will not pass, transport, or otherwise move Confidential Data outside the District networks, Contractor’s secure data transmission site, or off District property without written approval from the District’s Chief Information Officer. Changes to Contractor’s practices, privacy policy, or end user license agreement that conflict with existing Colorado or federal laws and material breaches that involve the misuse or unauthorized release of Confidential Data may result in immediate termination of the Contract. 16.3. Contractor agrees to provide immediate notice to District of any breach/loss/release of Confidential Data. Contractor agrees that disclosure of confidential information may be cause for legal action. Defense of any such action shall be the sole responsibility of the Contractor. In the event Contractor is found to have breached this provision, Contractor shall be responsible for the District’s associated costs and legal fees to the extent caused by such breach. If the Parties also sign a Data Protection Addendum (DPA), then that document shall control over any conflict with this language.

17. INSURANCE. Contractor shall obtain and maintain, and ensure that each Subcontractor (if permitted) shall obtain and maintain, insurance as specified in this section at all times during the term of this Contract and until all orders for goods or Services or both have been delivered and accepted, regardless of whether this Contract has expired or has been terminated. All insurance policies required by this Contract shall have an AM Best rating of A-VIII or better. 17.1. GENERAL. Commercial General Liability insurance covering premises operations, fire damage, products and completed operations, contractual liability subject to policy limitations and exclusions, personal injury, including death, and advertising liability with minimum limits as follows: 17.1.1. $1,000,000 each occurrence; 17.1.2. $50,000 any 1 fire. 17.1.3. $1,000,000 products and completed operations each occurrence; 17.1.4. $2,000,000 general aggregate. 17.1.5. $2,000,000 products and completed operations aggregate, and; 17.2. AUTOMOBILE. Automobile Liability insurance covering hired and non-owned autos with a minimum limit of $1,000,000 each accident combined single limit. 17.3. WORKER’S COMPENSATION. Workers’ Compensation insurance as required by state statute, and employers’ liability insurance covering all Contractor employees acting within the course and scope of their employment. Insurance must stay in place and in effect even if the Contract term expires, until all Services or terms of the contract are completed and satisfied, up to 120 days after contract term expires. 17.4. CYBER. Cyber insurance covering civil, regulatory, and statutory damages, contractual damages, data breach management exposure (including ransom/extortion), and any loss of income or extra expense as a result of actual or alleged breach, violation or infringement of right to privacy, consumer data protection law, confidentiality or other legal protection for personal information, as well as District Confidential Information with minimum limits as follows: 17.4.1. $1,000,000 each claim, and; 17.4.2. $2,000,000 general aggregate. 17.5. PROFESSIONAL LIABILITY / ERRORS AND OMISSIONS. Professional Liability insurance covering any damages caused by an error, omission or any negligent act with minimum limits as follows: 17.5.1. $1,000,000 each claim; and 17.5.2. $2,000,000 general aggregate. 17.5.3. If coverage is written on a claims-made basis, it must remain effective (including additional insured status and certificate of insurance) for three years following the end of the Services or the end of the Contract (whichever is later). 17.6. CRIME. Commercial Crime Insurance including employee dishonesty coverage with minimum limits as follows: 17.6.1. $1,000,000 each occurrence; and 17.6.2. $2,000,000 general aggregate.

17.7. ADDITIONAL INSURED. The District shall be included as additional insured on all applicable policies other than Cyber and Professional Liability/Errors and Omissions. 17.8. PRIMACY OF COVERAGE. Coverage required of Contractor and each Subcontractor shall be primary and noncontributory over any insurance or self-insurance program carried by the District. 17.9. CANCELLATION. Contractor shall provide thirty (30) days’ written notice to the District should the policies be non-renewed, have a reduction in coverage or policy limits required, exhaustion of policy limits, or cancellation for any reason. 17.10. SUBROGATION WAIVER. All insurance policies secured or maintained by Contractor or its Subcontractors in relation to this Contract shall include clauses stating that the carrier shall waive all rights of recovery under subrogation or otherwise against the District. 17.11. LIMITATION OF COVERAGE. The certificate of insurance will indicate any limitation of coverage in the Contractor’s insurance policy such as claims made, defense within limits and aggregates, etc. Acceptance of a certificate with less than the required amounts and coverage shall not be deemed a waiver. 17.12. CERTIFICATES. Contractor shall provide to the District certificates evidencing Contractor’s or its Subcontractors' insurance coverage as required in this Contract upon the District’s request. Certificates of insurance shall be in such form and substance sufficient to evidence that the insurance required under the Contract is in effect and shall provide information as to when insurance coverage expires. 17.13. WAIVERS. The District may waive or modify the insurance requirements as part of contract negotiation. 18. PREMISES ACCESS CERTIFICATION. The Contractor shall not knowingly employ on Boulder Valley School District premises, for the duration of the term of this Contract, including any renewal period, any persons convicted of or plea of nolo contendere to any felony or misdemeanor crime of unlawful behavior involving children, unlawful sexual conduct, child abuse, domestic violence, or a crime of violence. 19. FINGERPRINTING AND BACKGROUND CHECKS. Contractor agrees that no individual may be on site or perform services under this Contract until they have cleared the appropriate level of background check. 20. FACILITIES USE. The Contractor agrees to comply with the requirements of any and all District facility use policies, regulations and guidelines. When applicable, the Contractor shall obtain a use permit through the District for use of school facilities before or after school, weekends, during summer months and/or anytime when school is otherwise not in session. Applicable fees may be charged for use of space, equipment, and District personnel, including but not limited to custodians, building monitors, cafeteria staff, and auditorium or technology specialists. 21. HEALTH AND SAFETY. The Contractor shall comply with all applicable health and safety laws, regulations, ordinances, policies, and procedures. The Contractor shall immediately notify the

District of any health and safety hazards that may arise in connection with the performance of the Services. 22. CONTRACTORS REPRESENTATIONS, STANDARDS, AND WARRANTIES. 22.1. All Services shall be performed by the Contractor in a diligent, safe, professional, impartial and workmanlike manner and the Contractor shall use its best skill and judgment pursuant to the highest standards of the profession for such Services in furthering the District’s best interests. 22.2. The Contractor shall maintain in effect all times during the term of this Contract, a valid and appropriate license and/or registration, if and as required by law. The Contractor shall ensure that each of its employees, subcontractors, or similar personnel who are subject to licensing and/or registration maintain in effect at all times while performing work on the Services, a valid and appropriate license and/or registration, if and as required by law. 22.3. The Contractor understands the nature, location, and scope of the Services, the character of the equipment and facilities needed preliminary to and during the performance of the Services, and the general and local conditions and all other matters that can in any way affect the Services and is not relying on any representations or promises by the District except as set forth in this Contract. 22.4. The Contractor warrants that any materials utilized shall be adequate and appropriate for the use contemplated by the required Services. 22.5. The Contractor shall cooperate with other contractors, if any, and employees of the District in performing the Services. 22.6. The Contractor agrees to notify the District of any additional information the Contractor may need, or for any clarification of data. 22.7. The Contractor shall provide the level of service (number of people, their experience and estimated hours) required by and committed for the services throughout the term of the Contract and any extensions. The Contractor shall notify the District, in writing, of its desire to replace personnel dedicated to this Contract. The District reserves the right to approve replacement of personnel. Upon request by the District, the Contractor shall provide documented evidence and references that the replacement personnel possess the necessary training, experience and skills to competently perform the obligations of this Contract. The Contractor shall disclose to the District any potential conflicts of interest for the proposed replacement personnel. 22.8. The Contractor shall assume all responsibility for performance of all Services in this Contract, whether or not the Contractor uses subcontractors. Any consequences resulting from non-performance under the terms of this Contract are the sole responsibility and liability of the Contractor. The Contractor shall be the sole point of contact with the District with regard to all matters covered by this Contract. The District shall not initiate or maintain contact with any subcontractor unless such contact becomes necessary to mitigate the District’s damage in the event the Contractor is in default or breach of any term or obligation of this Contract.

22.8.1. Within ten (10) days of the mutual execution of the Contract, the Contractor shall provide a list with the names of its Subcontractors. Any deviation from the list must be approved in writing by the District. The Contractor shall not employ any Subcontractors that the District may, within a reasonable time, object to. 22.8.2. The Contractor agrees that it is as fully responsible to the District for the acts and omissions of its Subcontractors and of persons either directly or indirectly employed by them, unless specifically noted to the contrary and approved in writing by the District. 22.8.3. The Contractor agrees to bind each of its subcontractors to the terms of the Contract and to preserve and protect the rights of the District under the Contract with respect to the Services to be provided. 22.8.4. Nothing contained in the Contract shall create any direct contractual relationship between any Subcontractor and the District. 22.9. The Contractor shall not initiate any press and/or media contact nor respond to press/media requests regarding this Contract and/or any related matters concerning the District without the prior written approval of the District. 22.10. The Contractor assures that all individuals providing services pursuant to this Contract shall complete all pre-employment screening requirements in accordance with the District’s policies and practices, including criminal background checks and fingerprinting, prior to performing any work under this Contract or accessing any District property. 23. INSPECTION AND ACCEPTANCE. The District reserves the right to inspect services provided under this Contract at all reasonable times and places during the term of the Contract, including any extensions. “Services” includes services performed or tangible material produced or delivered in the performance of services. If any of the Services do not conform to Contract requirements, the District may require the Contractor to perform the Services again in conformity with Contract requirements, with no additional payment. When defects in the quality or quantity of service cannot be corrected by re-performance, the District may: (1) require the Contractor to take necessary action to ensure that the future performance conforms to the Contract requirements; and/or (2) equitably reduce the payment due the Contractor to reflect the reduced value of the Services performed. These remedies in no way limit the remedies available to the District in the termination provisions of this contract, or remedies otherwise available at law. 24. WARRANTY OF GOODS AND SERVICES. The Contractor shall warranty all Contractor developed deliverables, goods and services for a period of twelve (12) months from the date of this contract, at no additional cost to the District. This period will be referred to as the “warranty period.” Support shall include but not be limited to: system performance assessment, problem determination and requisite software modification, testing, resolution, implementation, and documentation. 25. OWNERSHIP OF DATA/USE OF WORK PRODUCTS. Any research, reports, studies, data, photographs, videos, drawings, or other documents or materials prepared by the Contractor

in the performance of its obligations and Services under this Contract other than its audit workpapers and other audit documentation subject to AICPA code of conduct limitation ("Work Product" or "Work Products") shall be the exclusive property of the District and all such materials shall be delivered to the District by the Contractor upon completion, termination, or cancellation of this Contract. The Contractor shall not use, willingly allow, or cause to have such materials used for any purpose other than the performance of the Contractor’s obligations and Services under this Contract without the prior written consent of the District. The ownership rights described shall include, but not be limited to, the right to copy, publish, display, transfer, prepare derivative works, or otherwise use the works. District shall own the copyrights to all District data and Work Products. The Contractor shall retain all rights to intellectual and intangible property relating to their product or service, including but not limited to copyrights, patents, trade secret rights, and trademarks and any other intellectual property rights therein unless otherwise indicated. 26. ASSIGNMENT AND SUCCESSORS. The Contractor agrees not to assign rights or delegate duties under this contract without the express, written consent of the District, which consent shall not be unreasonably withheld. Such consent may include, at the District’s sole discretion: 1) the execution by the District, the Contractor and the Assignee of a Novation Contract in a form prescribed by the District, which Novation Contract will become effective upon District approval, or 2) verification by the District of the assignation. Except as herein otherwise as provided in this agreement, this contract shall inure to the benefit of and be binding upon the parties hereto and their respective successors and assigns. This provision shall not be construed to prohibit assignments of the right to payment, provided that written notice of assignment adequate to identify the rights assigned is received, verified and approved by the District. 27. SURVIVAL OF CERTAIN CONTRACT TERMS. Notwithstanding anything to the contrary, the parties understand and agree that all terms and conditions of this contract and the exhibits and/or attachments hereto which may require continued performance, compliance, or effect beyond the termination or expiration date of the contract shall survive such termination or expiration date and shall be enforceable by the District in the event of such failure to perform or to comply by the Contractor. 28. NOTICES. Any notice required under this Contract shall be in writing and shall be effective upon confirmed transmission by email, personal delivery, or three days after mailing when deposited in the United States first-class mail, postage prepaid, to the individual named on the Cover Page of this Contract. Either party may, from time to time, designate in writing a new or substitute representative or address. For notices sent to the District, an additional copy shall be sent first class mail, postage prepaid to: Boulder Valley School District, Attn: Legal Department, 6500 Arapahoe Rd, PO Box 9011, Boulder, CO 80301. 29. WAIVER. The waiver of any breach of a term, provision, or requirement of this contract shall not be construed or deemed as waiver of any subsequent breach of such term, provision, or requirement, or of any other term, provision, or requirement.

30. RECORDS/AUDITS. The Contractor shall maintain complete and accurate records of all

charges the District incurs under the Contract in accordance with generally accepted accounting principles. The District may inspect and copy those records (other than the Contractor’s audit workpapers and other audit documentation subject to AICPA code of conduct limitation) upon reasonable notice. 31. ENTIRE AGREEMENT. This Contract is intended as the complete integration of all understandings between the parties. No prior or contemporaneous addition, deletion, or other amendment shall have any force or effect unless in writing and executed. This Contract is subject to such modifications as may be required by changes in Federal or State law, or their implementing regulations as of the effective date of such change. This Contract may be executed in multiple, identical, original counterparts, each of which shall be deemed to be an original, but all of which, taken together, shall constitute one and the same contract. Photocopies, scans, electronic signatures, and facsimiles of executing signatures are valid evidence of execution. 32. THIRD PARTY BENEFICIARIES. It is expressly understood and agreed that the enforcement of the terms and conditions of this Contract and all rights of action relating to such enforcement shall be strictly reserved to the District and the Contractor. Nothing contained in this contract shall give or allow any claim or right of action whatsoever by any other third party. 33. SEVERABILITY. To the extent that this Contract may be executed and performance of the obligations of the parties may be accomplished within the intent of the Contract, the terms of this contract are severable, and should any term or provision hereof be declared invalid or become inoperative for any reason, such invalidity or failure shall not affect the validity of any other term or provision. 34. LEGAL AUTHORITY. The Contractor warrants that it possesses the legal authority to enter into this contract and that it has taken all actions required by its procedures, by-laws, and/or applicable law to exercise that authority, and to lawfully authorize its undersigned signatory to execute this Contract and to bind the Contractor to its terms. The person(s) executing this contract on behalf of the Contractor warrant(s) that such person(s) have full authorization to execute this Contract. 35. COOPERATION OF THE PARTIES. The Contractor and the District agree to cooperate fully, to work in good faith, and to mutually assist each other in the performance of this Contract. The parties agree to meet to resolve problems associated with this Contract. Neither party will unreasonably withhold its approval of any act or request of the other to which the party’s approval is necessary or desirable. 36. SECTION HEADINGS. The section headings or titles are for convenience only and shall have no substantive effect in the interpretation of the Contract.

[signature page follows]

By signing this Agreement, the parties affirm that they are authorized to bind the parties to the terms of this Agreement and the Contractor certifies that they are not suspended or debarred or otherwise excluded, per the System of Award Management in accordance with federal law.

CONTRACTOR:

DISTRICT:

Plante & Moran, 3000 Town Center Suite 100, Southfield MI 48075 Legal Name and Address

BOULDER VALLEY SCHOOL DISTRICT RE-2 6500 Arapahoe, PO Box 9011, Boulder, CO 80303

Jamie L. Essenmacher (May 20, 2026 13:03:03 MDT)

Signature of Authorized Officer

Nicole Rajpal, Board President

Jamie L. Essenmacher

Printed Name of Signatory

Laura Shafer, Board Secretary Kathleen Sullivan, Legal Review

EXHIBIT A Statement of Work The following pages contain: •

Contractor's final pricing and follow-up correspondence

•

Contractor's Best and Final Offer

•

Contractor's finalist presentation

•

Contractor’s RFP submission

APRIL 29, 2026

Count on us. BOULDER VALLEY SCHOOL DISTRICT Independent Audit Services | RFP No. 26-27 Pricing Proposal — Best and Final Offer

Final Pricing (updated BAFO pricing)

Attachment B – Pricing

Provide the total cost for the Services requested in this RFP. It is expected that the Vendor will perform all services required under this RFP on a firm, fixed price (not to exceed) basis. The firm, fixed-price price includes, but is not limited to, all costs for consulting, labor, materials, overhead, out-of-pocket expenses, travel, food, lodging and subcontractors. Such costs may not be billed separately. Please provide fixed (not to exceed) pricing for each of the 5 fiscal years ending June 30, according to the following schedule. 2026

2027

2028

2029

2030

District ACFR

$74,412

$76,273

$78,180

$80,135

$82,226

Boulder Preparatory High School

$5,100

$5,228

$5,359

$5,493

$5,630

Horizons K-8 School

$7,400

$7,585

$7,775

$7,969

$8,168

Peak to Peak Charter School

$12,770

$13,089

$13,416

$13,751

$14,095

Summit Middle School

$7,600

$7,790

$7,985

$8,185

$8,390

Justice High School

$5,100

$5,228

$5,359

$5,493

$5,630

TOTAL CONTRACT PRICE

$112,382

$115,193

$118,074

$121,026

$124,139

The total contract price above should include the audit of up to two major program clusters (as defined by Uniform Guidance). Please provide a fee for each additional major program cluster (greater than 2), if required. Price per major program cluster

2026

2027

2028

2029

2030

$5,500

$5,650

$5,820

$6,000

$6,180

Leadership day: Our commitment to your future To support effective board governance and district management, we are offering an annual Leadership Day — a complimentary session designed to help the Board and management team proactively address strategic priorities, emerging risks, and oversight responsibilities. The District sets the agenda, and we bring the appropriate Plante Moran professionals to provide insight, facilitate discussion, and identify practical, forward-looking solutions. Depending on the District’s needs, Leadership Day may draw on Plante Moran’s expertise in areas such as risk advisory, IT and cybersecurity, data analytics, facilities and capital planning, enterprise risk management, financial and operational advisory, and other services that support strong governance and informed decision-making.

Enrollment Projections As an added value, we are pleased to offer Boulder Valley complimentary enrollment projections, a service typically valued at $3,500, at no additional cost to the District.

5/12/26, 3:14 PM

Boulder Valley School District Mail - Updated Final Pricing

Olga Hetchler <olga.hetchler@bvsd.org>

Updated Final Pricing Olga Hetchler <olga.hetchler@bvsd.org> To: Jamie Essenmacher <Jamie.Essenmacher@plantemoran.com> Cc: "stephanie.glockzin@bvsd.org" <stephanie.glockzin@bvsd.org>

Thu, May 7, 2026 at 2:01 PM

Hello Jamie, Thank you for the updated BAFO. In receipt. I will work on preparing a final contract draft and will follow up with you early next week with the redline. Olga Olga Hetchler Senior Buyer/Contract Specialist Procurement Business Services (720) 561-5132

On Wed, May 6, 2026 at 5:25 PM Jamie Essenmacher <Jamie.Essenmacher@plantemoran.com> wrote: Hi Olga and Stephanie,

I hope you are both doing well. I’m sending you the updated pricing file 2 PDF, which is attached for your review. Please take a look when you have a moment and let me know if it’s not what you were expecting or if you notice anything that needs attention. Your feedback is important, so don’t hesitate to reach out if there’s anything you’d like to discuss or clarify.

Thanks so much for your help and attention!

This email, including any attachments, may contain confidential information and is intended solely for use by the individual to whom it is addressed. If you received this email in error, please notify the sender, do not disclose its contents to others, and delete it from your system. Any other use of this email and/or attachments is prohibited. This message is not meant to constitute an electronic signature or intent to contract electronically. https://mail.google.com/mail/u/0/?ik=c42e5ddaf2&view=pt&search=all&permmsgid=msg-a:r-6491797750674875063&dsqt=1&simpl=msg-a:r-6491797…

1/1

5/12/26, 3:12 PM

Boulder Valley School District Mail - RFP Update

Olga Hetchler <olga.hetchler@bvsd.org>

RFP Update Jamie Essenmacher <jamie.essenmacher@plantemoran.com> To: Olga Hetchler <olga.hetchler@bvsd.org> Cc: Stephanie Glockzin <stephanie.glockzin@bvsd.org>

Tue, May 5, 2026 at 9:17 PM

Hi Olga –

Thank you so much for your message and for sharing this exciting news! We are truly honored and grateful to be selected as the recommended finalist. I appreciate the guidance you’ve provided regarding the distribution of the district audit discount among the charter schools—I completely understand the request and will update our BAFO proposal accordingly. You can expect the revised document from me tomorrow, with the savings reallocated as outlined.

Additionally, I will complete our registration on the BVSD Supplier Portal tomorrow as requested. If there’s anything else you need from me while you’re preparing the contract draft, please let me know—I’m happy to assist however I can.

Looking forward to connecting again tomorrow! Thanks again for this opportunity, and I’m excited about the partnership ahead.

Best regards, Jamie

Thanks!

From: Olga Hetchler <olga.hetchler@bvsd.org> Sent: Tuesday, May 5, 2026 3:35 PM To: Jamie Essenmacher <jamie.essenmacher@plantemoran.com> Cc: Stephanie Glockzin <stephanie.glockzin@bvsd.org> Subject: Re: RFP Update https://mail.google.com/mail/u/0/?ik=c42e5ddaf2&view=pt&search=all&permmsgid=msg-f:1864407424620490601&simpl=msg-f:1864407424620490601

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5/12/26, 3:12 PM

Boulder Valley School District Mail - RFP Update

ATTENTION: This email was sent to Plante Moran from an external source. Please be extra vigilant when opening attachments or clicking links. Hello Jamie,

Thank you for reaching out. I am pleased to inform you that our audit committee has selected Plante Moran as the recommended finalist for the RFP award in the provision of independent audit services to the BVSD. The committee's recommendation for the award is subject to BVSD Board of Education approval, and we are targeting the date of May 26 for that review. A couple of items that I would like to request from you as we move forward with the contracting process.

We appreciate the additional district audit discount that you extended with your BAFO. We would like to have the total discount distributed equally among the charter schools in lieu of the district audit, as our schools individually bear the cost of annual audit for their schools. Would you be able to revise your latest BAFO proposal and spread the savings that you are offering among the schools instead, and present us with a revised quote for the next 5 years, please? We are asking for the following distribution of savings:

1. Boulder Preparatory: $5,100 2. Horizons: $7,400 3. Peak to Peak: $12,770 4. Summit: $7,600 5. Justice High School: $5,100

Also, in order for me to draft the final contract, allocate funds and pay future invoices, we will need Plante Moran to register in our billing system as a supplier. Here is a link to the BVSD Supplier Portal (you'll find another link for step-bystep instructions on the homepage). Please let me know when you've completed the registration. I will work this week to prepare a contract draft for your review taking into consideration the redlines that you already provided with your initial submission.

Congratulations! We look forward to working with you and our partnership in meeting the District's fiscal needs and goals. Should you have any questions in the meantime, please don't hesitate to reach out.

Thank you, Olga

Olga Hetchler Senior Buyer/Contract Specialist Procurement Business Services (720) 561-5132

[Quoted text hidden]

https://mail.google.com/mail/u/0/?ik=c42e5ddaf2&view=pt&search=all&permmsgid=msg-f:1864407424620490601&simpl=msg-f:1864407424620490601

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5/12/26, 3:06 PM

Boulder Valley School District Mail - Plante Moran - Final and Best Offer

Olga Hetchler <olga.hetchler@bvsd.org>

Plante Moran - Final and Best Offer 2 messages Jamie Essenmacher <Jamie.Essenmacher@plantemoran.com> To: "olga.hetchler@bvsd.org" <olga.hetchler@bvsd.org>

Wed, Apr 29, 2026 at 1:52 PM

Hi Olga,

Thank you once again for giving us the opportunity to present BVSD with our final and best offer. Attached to this email, you’ll find the details of Plante Moran’s proposal, which we’ve refined to provide even greater value to your team.

Our offer now includes a 2% reduction on the ACFR fee, reflecting our commitment to supporting BVSD’s financial goals. Additionally, we’re pleased to provide a complimentary enrollment projection, valued at $3,500, to assist with your planning needs. We’re also excited to offer an annual Leadership Day session at no charge, designed specifically to empower the Board and management team as you proactively address strategic priorities.

Should you have any questions or need further clarification, please don’t hesitate to reach out. When you have a moment, could you please confirm receipt of the attached document?

Looking forward to your response and hoping these enhancements help BVSD move forward confidently.

Best regards, Jamie Essenmacher

Thanks!

This email, including any attachments, may contain confidential information and is intended solely for use by the individual to whom it is addressed. If you received this email in error, please notify the sender, do not disclose its contents to others, https://mail.google.com/mail/u/0/?ik=c42e5ddaf2&view=pt&search=all&permthid=thread-f:1863835801364485093&simpl=msg-f:186383580136448509…

1/2

5/12/26, 3:06 PM

Boulder Valley School District Mail - Plante Moran - Final and Best Offer

and delete it from your system. Any other use of this email and/or attachments is prohibited. This message is not meant to constitute an electronic signature or intent to contract electronically. Boulder Valley School District File 2 Final and Best Offer.pdf 617K Olga Hetchler <olga.hetchler@bvsd.org> To: Jamie Essenmacher <Jamie.Essenmacher@plantemoran.com>

Wed, Apr 29, 2026 at 1:57 PM

Hello Jamie, We are in receipt of your BAFO. Thank you for your time responding to this request. Best, Olga Hetchler Senior Buyer/Contract Specialist Procurement Business Services (720) 561-5132

[Quoted text hidden]

https://mail.google.com/mail/u/0/?ik=c42e5ddaf2&view=pt&search=all&permthid=thread-f:1863835801364485093&simpl=msg-f:186383580136448509…

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5/12/26, 3:05 PM

Boulder Valley School District Mail - RFP 26-27 - Best and Final Offer Request

Olga Hetchler <olga.hetchler@bvsd.org>

RFP 26-27 - Best and Final Offer Request Jamie Essenmacher <jamie.essenmacher@plantemoran.com> To: Olga Hetchler <olga.hetchler@bvsd.org>

Mon, Apr 27, 2026 at 2:44 PM

Hi Olga –

Acknowledging receipt. We will have something back to you on April 29th.

Have a great day!

Thanks!

From: Olga Hetchler <olga.hetchler@bvsd.org> Sent: Monday, April 27, 2026 2:25 PM To: Jamie Essenmacher <jamie.essenmacher@plantemoran.com> Subject: RFP 26-27 - Best and Final Offer Request

ATTENTION: This email was sent to Plante Moran from an external source. Please be extra vigilant when opening attachments or clicking links. Hello Jamie,

Thank you for Plante Moran's participation in BVSD's RFP process for Independent Audit Services. As we move towards a final selection, Plante Moran is one of the firms currently in contention for the award. I am reaching out to request your Best and Final Offer (BAFO).

Your BAFO should address the following: https://mail.google.com/mail/u/0/?ik=c42e5ddaf2&view=pt&search=all&permmsgid=msg-f:1863657893469723363&simpl=msg-f:1863657893469723363

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5/12/26, 3:05 PM

Boulder Valley School District Mail - RFP 26-27 - Best and Final Offer Request

1. Best and Final Pricing: Please submit your final pricing for all services requested in the RFP in the same format as the RFP pricing submission.

Please submit your BAFO response by close of business on Wednesday, April 29th. Should you require any clarification regarding this request, please do not hesitate to contact me. We look forward to your response.

Thank you,

Olga Hetchler Senior Buyer/Contract Specialist Procurement Business Services (720) 561-5132

https://mail.google.com/mail/u/0/?ik=c42e5ddaf2&view=pt&search=all&permmsgid=msg-f:1863657893469723363&simpl=msg-f:1863657893469723363

2/2

APRIL 29, 2026

Count on us. BOULDER VALLEY SCHOOL DISTRICT Independent Audit Services | RFP No. 26-27 Pricing Proposal — Best and Final Offer

Original BAFO pricing - final pricing is at the beginning of Exhibit A

Attachment B – Pricing

2027

2028

2029

2030

District ACFR*

$72,912

$74,735

$76,604

$78,519

$80,570

Boulder Preparatory High School

$5,300

$5,433

$5,569

$5,708

$5,851

Horizons K-8 School

$7,720

$7,913

$8,111

$8,314

$8,521

Peak to Peak Charter School

$13,250

$13,581

$13,921

$14,269

$14,625

Summit Middle School

$7,900

$8,098

$8,300

$8,508

$8,721

Justice High School

$5,300

$5,433

$5,569

$5,708

$5,851

TOTAL CONTRACT PRICE

$112,382

$115,193

$118,074

$121,026

$124,139

*ACFR Fee has been reduced by 2% from the original proposal

2026

2027

2028

2029

2030

$5,500

$5,650

$5,820

$6,000

$6,180

Enrollment Projections As an added value, we are pleased to offer Boulder Valley complimentary enrollment projections, a service typically valued at $3,500, at no additional cost to the District. 1

We look forward to working with you. Please contact us with any questions.

Jamie Essenmacher, CPA, MSA

Corey VanDyke, CPA

Engagement Partner, K-12 Practice Leadership, and Rocky Mountain Region Public Sector Practice Leader

Colleague Partner

269-377-0661 corey.vandyke@plantemoran.com

720-307-8168 jamie.essenmacher@plantemoran.com

Boulder Valley School District RE-2 & Plante Moran Independent Audit Services Proposal April 23, 2026 1

Welcome & introductions Please begin by briefly introducing your firm, focusing on what sets you apart from other vendors and why you are the best fit for BVSD

Our team here today

Jamie Essenmacher Engagement Partner

Corey VanDyke Colleague Partner

Miranda Presley

Audit Senior Manager

Haley Donathan Audit Manager

Firm overview 1924

Our firm was founded in Detroit, Michigan more than 100 years ago when ...

Today

Plante Moran is one of the largest CPA firms in the United States, with 3,900+ staff and clients in all 50 states.

Together, they created Plante Moran to be a “people-first” firm. We put people before everything else, whether working with our clients or each other.

Our key differentiators Our professional standards process

Colleague partner involvement Benefits to BVSD:

• Additional partners who are familiar with your organization • A fresh perspective to enrich your experience • No additional cost

Our “one-firm” firm BVSD will have: What this means for BVSD: • Real time technical issue resolution • Answers reached through engagement team direct collaboration • No last-minute surprises

You receive the collective power of the firm, not just an individual office.

• Direct access: Consistent access to the firm’s entire depth and breadth of resources • A team of experts: Our best talent serves you regardless of geographical location

Risk-aware controls and clear compliance Describe your approach to evaluating cybersecurity and IT general controls as part of the audit.

Identify risks and internal controls within:

Critical accounts

Business processes

Applications

IT environment

Our straightforward, risk-aware process that reviews internal controls, addresses what could go wrong and ensures the District meets all applicable requirements at no additional cost. 5

A phased audit approach created for BVSD Describe how you plan and schedule the audit from start to finish, including interim and final fieldwork. FYE June 30, 2026, and beyond Recurring update calls and in-person connection APR

BVSD issues new bonds

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

BVSD executes Phase 1: Planning contract

JAN

FEB

MAR

centered around the District

Infor launch date

Phase 2: Risk assessment & BVSD completes internal controls financial records

Phase 3: Testing and analysis

Phase 4: Audit opinion considerations & reporting Plante Moran finalizes reports and presents to Board of Education

Deep industry involvement and expertise Describe your approach to supporting the District in implementing new accounting standards (e.g., GASB pronouncements).

200+

Proactive support for implementing new standards at no additional cost

60+

Insights gained from deep industry involvement

K-12 clients served

Years of industry experience

150+

Professionals serving the industry

600+

Single audits per year

Our Colorado industry association involvement and leadership

Early identification of upcoming changes to industry standards Practical templates and toolkits for areas such as PERA, OPEB, leases and SBITAs Updates delivered via CPE-approved webinars, articles, and toolkits Guidance tailored to BVSD’s specific needs

Frequent communication and no surprises Provide more detail on how your team supports real-time collaboration during fieldwork. How do you facilitate timely communication, resolve questions efficiently, and minimize delays, particularly during on-site fieldwork?

Regular check-ins with District staff during fieldwork

Centralized tracking and status transparency

Direct access to the audit team for real-time questions

Early identification and escalation of issues

On-site and remote collaboration aligned to fieldwork needs

Since preferences vary, we tailor our communications to your expectations — we will decide frequency and form together, during the planning phase 8

Experience with Infor ERP

Describe your experience working with the Infor ERP system. Do you currently audit clients using Infor, and how does that experience inform your audit approach, particularly with respect to data access, internal controls, and testing? Infor-specific control and IT general controls expertise

Clear ownership of ERP requests

ERP system access & data extraction

An ERP-informed audit approach grounded in experience that minimizes disruption and supports a no-surprise audit experience

Early coordination with BVSD’s finance and IT teams

Integrated financial and system-based testing 9

Independence and insights

As school districts face challenges such as declining enrollment and related financial pressures, how do you see the auditor’s role in supporting the District? Please describe how your firm provides insights or value beyond compliance while maintaining independence.

Acknowledge challenges Declining enrollment Budget and financial pressures

Independent audit lens As an informed yet objective strategic thought partner

Offer relevant insights on: Risks Trends Considerations

Discussing findings and potential issues

Describe how your team handles situations where issues arise during the audit. How and when are concerns escalated, and how do you ensure the District is informed early enough to address items without impacting deadlines?

Determine that we have a clear understanding of the issue

Obtain and understanding of how BVSD would like to treat the issue

Collaborate with the District to research the appropriate accounting treatment

Discuss possible accounting alternatives with you

Resolve these issues in accordance with generally accepted accounting principles (GAAP)

Audit firm rotation

What are your thoughts on audit firm and audit principal rotation? What are the advantages and disadvantages of each for a school district? Audit firm rotation Advantages

• Introduces a completely fresh perspective, free from historical assumptions • Enhance auditor independence, reinforcing public trust • Introduces new methodologies, benchmarking, and peer insights, which create greater efficiencies • A re-scoped, risk-focused audit approach can reduce redundancies and align audit work more directly with current risks and priorities.

Audit principal rotation Advantages • Introduces a new engagement leader • Potentially less disruptive for staff already familiar with the firm’s approach

Considerations • Other firms don’t use our colleague partner approach, which provides objectivity, continuity, and seamless partner rotation

For the District, audit firm rotation offers a meaningful fresh perspective and independence. We follow a detailed and proven process that ensures a seamless transition and mitigates any potential issues or perceived disadvantages.

Why Plante Moran is the best fit for the District A trusted advisor delivering clarity, continuity, and no surprises. TRUST AND RELATIONSHIPS

CLIENTCENTERED SERVICE

A HOLISTIC AUDIT APPROACH

What this means for BVSD: Proven K-12 expertise: We audit school districts every day and bring deep experience navigating the financial reporting, governance, and risk considerations, that matter most — allowing us to anticipate issues and tailor the audit to BVSD’s specific needs. No-surprise audit approach: Early planning, phased execution, ongoing communication, and transparent pricing keeps the audit predictable and the deadlines intact.

K-12 & PUBLIC SECTOR INDUSTRY EXPERTISE

FREQUENT COMMUNICATION

Clear communication: Defined points of contact, structured information requests, proactive escalation, and real-time collaboration ensure transparency throughout the process. Bringing value beyond compliance – with independence: We will act as BVSD’s trusted advisor by sharing insights on risks and trends impacting K-12 districts, all while maintaining our independence. 13

Questions

We look forward to working with you. Please reach out with any additional questions.

Jamie Essenmacher

Corey VanDyke

Engagement Partner, K-12 Practice Leadership, and Rocky Mountain Public Sector Leader

Colleague Partner

jamie.essenmacher@plantemoran.com 720-307-8168

269-377-0661

corey.vandyke@plantemoran.com

APRIL 3, 2026

Count on us. BOULDER VALLEY SCHOOL DISTRICT RE-2 Independent Audit Services Proposal Request for Proposals No. 26-27

Table of contents Cover letter ................................................................................................................................... 01 Signature page ............................................................................................................................. 03 Overview of vendor firm ........................................................................................................... 04 Scope of services ......................................................................................................................... 11 Specific audit approach and schedule ..................................................................................... 16 References .................................................................................................................................... 22 Additional services ...................................................................................................................... 24 Additional comments.................................................................................................................. 25 Resumes tab ................................................................................................................................. 26

Team member resumes ........................................................................................................ 27

April 3, 2026 Ms. Olga Hetchler Senior Buyer/Contract Specialist Boulder Valley School District RE-2 6500 Arapahoe Road Boulder, CO 80303

Ms. Stephanie Glockzin Director of Supply Chain Management

Members of the District Evaluation Committee

Dear Ms. Hetchler, Ms. Glockzin, and members of the District Evaluation Committee, Plante & Moran, PLLC (“Plante Moran”) is pleased to transmit our proposal to the District Evaluation Committee of the Boulder Valley School District (“the District” or “BVSD”) in response to Request for Proposals No. 26-27 to provide independent audit services for the fiscal year ending June 30, 2026. Through this proposal and in our past experience serving the District, we hope that you see that Plante Moran is more than a professional services firm. We aim to serve you as a trusted advisor who supports your mission, your students, and your communities. What makes Plante Moran the best choice for BVSD

At its core, our approach reflects an appreciation for BVSD’s mission and the perspective that has guided the District’s continued growth and evolution. BVSD’s own statement captures a philosophy that strongly aligns with our approach: “But if we focus only on preserving what exists today, we risk missing the opportunity to design something even stronger for tomorrow.” From Day One, our focus will be on serving BVSD as a trusted advisor — bringing thoughtful insights, innovative thinking, and practical, forward-looking ideas that go beyond compliance to help the District anticipate change, strengthen governance, and navigate an evolving education landscape, both today and into the future. At the same time, we are committed to delivering an audit experience defined by quality, structure, transparency, and open dialogue. Our goal is to eliminate surprises and follow a customized audit process that supports — rather than disrupts — District operations. This disciplined approach allows District staff to remain focused on their core responsibilities. We view the audit as a collaborative process built on mutual respect and trust. The District will experience a stress-free, no-surprise audit approach

Our K‑12 audit approach emphasizes early planning, regular communication, and responsiveness throughout the year. In practical terms, this means: •

Clear communication and frequent check‑ins to confirm progress and address questions, with a collaborative approach to addressing any potential roadblocks before they start to affect timing.

•

Early identification of potential issues and internal controls considerations, coupled with best practices and practical recommendations for implementation.

•

Technology that supports project management, allowing us to track engagement progress in realtime and greatly reduce duplicated requests or questions to your teams.

•

Year-round responsiveness, including answering your questions and sharing relevant news and ideas.

Equally important, we will go beyond compliance to prove our value to you. We want to discuss the issues that are most pressing to you, such as IT concerns, facilities and real estate planning, single audit compliance, and others. Please see our complimentary Leadership Day offer on page 25 to learn more. Technical strength, supported by the right technology

BVSD can expect deep technical expertise in GAAP, GASB, and Uniform Guidance. Our involvement in industry associations focused on these areas further supports our leadership in these fields. Please turn to page 8 to see how our involvement benefits you. Furthermore, we support our expertise with purpose‑built audit technology that enhances transparency, improves data analysis, and streamlines information exchange. Our technology helps us reduce manual effort, perform more targeted testing, and deliver clearer insights that enhance audit value without adding operational burden. Deep K‑12 experience with a strong Colorado presence

Plante Moran brings the depth of a national K-12 practice coupled with a meaningful local presence, giving BVSD the best of both worlds: •

More than 60 years of experience serving K-12 clients and a current client roster of 200+ school districts, charter schools, and education clients nationwide.

•

A team of 150+ education specialists who have audited school districts and charter schools with operating budgets ranging from $1M to those greater than $1B.

•

National and local industry involvement in K-12 forums, including CASBO and CASE, leading to shared best practices and insights to strengthen governance, compliance, and audit efficiency.

•

Extensive single audit experience, including performing 600+ single audits annually and conducting 750+ ACFR audits recognized by the GFOA over the past 25 years.

•

A strong Colorado footprint, with 700+ Plante Moran staff calling Colorado home and 7,500+ clients across the state, giving BVSD both local access and national depth.

In addition, your core team is intentionally structured for expertise, reliability, and continuity, giving you confidence that you will work with experts who know K-12 systems and their reporting needs, and can anticipate issues before they become challenges. Under our unique “one‑firm” firm structure, furthermore, our team members collaborate seamlessly across offices and specialties, ensuring BVSD has direct access to the right experts you need, when you need them. Beyond you core audit team, this includes members of our ERP and IT, specialty tax, real estate, and other consulting teams. As your lead engagement partner, I, Jamie Essenmacher, am authorized to contractually bind Plante Moran. The contents of this proposal and our related fees present a firm and irrevocable offer and will remain valid for a minimum of 90 days following the date of submission of the proposals. Thank you again for considering Plante Moran. We look forward to the next steps in your RFP process. Sincerely,

Jamie Essenmacher, CPA, MSA Engagement Partner, K-12 Practice Leadership, and Rocky Mountain Region Public Sector Practice Leader

Corey VanDyke, CPA Colleague Partner

Signature page Provide originally signed document, see Attachment A.

Plante & Moran, PLLC

Jamie Essenmacher

8181 East Tufts Ave. #600 Denver, CO 80237-2521

Partner

720-307-8168

April 3, 2026

303-740-9009

33-1498605

jamie.essenmacher@plantemoran.com

Overview of vendor firm Provide a brief description of the vendor’s organization and services.

• Identify vendor point-of-contact for any questions or concerns relative to this response and the resulting services. Provide name, title, address, telephone and fax number, and email address Name Jamie Essenmacher, CPA Title Engagement Partner

Phone 720-307-8168 Fax number 303-740-9009

Address 8181 East Tufts Ave. #600 Denver, CO 80237-2521

Email jamie.essenmacher@plantemoran.com

• Include specific information concerning staff that would be assigned to work on the audit, with their professional qualifications and related experience. Indicate specific experience working with K-12 and other local governments. In respecting BVSD’s wish to receive a succinct proposal, we have included resumes for your proposed engagement team under the Resumes tab beginning on page 26. The following organization chart provides an overview of your team and team structure. The members of your core audit team, along with your lead partner, Jamie Essenmacher, will serve you from our Denver office, located at 8181 E. Tufts Avenue, Suite 600, Denver, CO 80237. Our Denver office has a team of more than 580 professionals, including 57 partners. When it comes to the resources we will provide to BVSD, though, we are not limited to just one office. We have a key advantage over other firms that allows to us easily draw upon expertise, service offerings, and professionals from across our firm to best fulfill your needs and meet our responsibilities as your auditor. We refer to this advantage as our “one-firm” firm model. Learn more on the page below.

• Provide a summary of your firm’s relevant expertise and experience in providing the services, especially as it relates to school sites and facilities. What differentiates your services from other providers?

What sets us apart — and makes us the ideal partner for BVSD Structured differently to serve you better. Unlike other accounting firms, we don’t have office-level, service-level, or industry-level profit centers, meaning our offices don’t compete with each other for clients or resources. We can reach across our entire firm to find the experts with the knowledge and skills BVSD needs. We call this our “one-firm” firm model because it unifies our offices, services, and industries and guides who we are as a firm. Under this model, we can easily incorporate additional specialists into your engagement team to provide support around topics like employee benefits, IT and cybersecurity, and facilities and real state management. We can also pull in additional trained K-12 experts to account for any unforeseen issues or time crunches. In brief, one-firm firm means BVSD receives the full strength of our united firm. A colleague partner approach that adds objectivity and responsiveness As you saw in the org chart on page 4, multiple partners will serve BVSD during this engagement. This model, known as our colleague partner approach, provides an additional level of objectivity and creative thinking to support the guidance you’ll receive from your engagement partner and core service team. By featuring more partner and senior-level involvement, we’ll deliver more diverse, expert, and wellrounded perspectives to support your future. It also ensures that you have access, at all times, to a K-12 partner with decision-making authority who is familiar with your needs and situation. Our colleague partner approach is a contributing factor to our high client satisfaction scores from existing clients. Year-round professional standards involvement to eliminate surprises and slowdowns Unlike other firms, we involve our professional standards team throughout our engagements, not just at year-end. The goal of this process is simple: eliminate last minute surprises by emphasizing ongoing communication between our technical specialists, our engagement teams, and our clients. Our professional standards team is responsible for the firm’s assurance quality control function and for serving as technical resources for industry and service groups. They closely follow changes to professional standards and implement any required changes directly into industry audit templates as well as our internal training programs. Not only are they available to meet directly with BVSD, they will regularly provide you with analysis and insights via our robust thought leadership program.

Experience serving K-12 school districts and education To best serve BVSD, we’ll do more than provide deep industry knowledge and audit compliance. We’ll translate our expertise into solutions, helping you streamline operations, contain costs, and stay ahead of the technology curve. Why? It’s simple: Investing in our clients means investing in the future of our communities.

Our curriculum vitae, by the numbers serving schools and school 60+ years districts who specialize in the 150+ professionals education industry

1,700+ public sector clients of budgets for school $1M-$1B range clients we serve

200+ K-12 education clients served

construction program $6B active oversight (through our affiliate, Plante Moran Realpoint)

schools served, with student 75+ charter enrollment ranging from 150 to

expenditures audited $12B federal per year

1,400+ audits annually performed 600+ single firmwide Comprehensive Financial 750+ Annual Report (ACFR) audits conducted in

Our team of specialists includes CPAs, technology professionals, management consultants, forensic accountants, and facility advisors.

the past 25 years whereby the ACFRs have received the GFOA’s Certificate of Achievement for Excellence in Financial Reporting

Experience serving charter schools across the U.S. We understand the funding challenges and increasing expenditure issues that charter schools face. We also know that no two charter schools are alike. To provide the best possible service to BVSD, we’ll draw upon our experience working with charter schools of different sizes and with different funding sources — including charter schools across Colorado, Michigan, Indiana, Arizona, Louisiana, North Carolina, Georgia, Wisconsin, and Texas.

Experts in ACFRs and implementing new standards Plante Moran has conducted more than 750 Annual Comprehensive Financial Reports (ACFRs) audits in the past 25 years, whereby the ACFRs have received the Certificate of Achievement for Excellence in Financial Reporting from the GFOA. The team assigned to the District’s audit engagement is skilled in conducting audits to ensure the GFOA Certificate is obtained. Michelle Watterworth, our national public sector technical leader, and Marie Stiegel, the leader of our national governmental professional standards team, work with our staff to ensure GFOA certificate requirements are met. We are also involved with the GFOA, which gives us a greater understanding of what the GFOA is looking for in its awards program. 6

Single audit experience We are a Top 5 firm for performing single audits, making our team undisputed leaders in the field. For the District, your engagement will feature team members with significant single audit experience, as well as our proprietary single audit programs, questionnaires, and tools, which are customized to specific grants. Our audit reports and workpapers regularly pass review by federal oversight agencies. Our approach will increase efficiency and minimize the use of your staff’s time and resources. Qualifications that lead to quality single audits An analysis of single audit engagements performed by the AICPA’s Peer Review Program determined that the following factors have a strong correlation to quality performance. Plante Moran excels in all three. 1. Size of the firm’s single audit practice

2. Qualifications of the engagement partner

50+ partners specializing in single audits 600+ single audits completed annually $12B in federal expenditures audited per year 25+ single audits per year in excess of $100M Our single audit practice consists of trained professionals deeply engrained in federal compliance issues. Our professionals not only take single audit CPE courses annually but also teach many of those courses attended by other CPA firms. Our training materials are used nationally.

3. AICPA Governmental Audit Quality Center (GAQC) Membership

We’re a charter member of the GAQC and will share advance notice of issues that impact the single audit. According to the above-mentioned AICPA study, GAQC members had two times greater conformity to professional standards than nonmembers. Plante Moran Principal Sadie Mayle currently serves on the GAQC Executive Committee.

We’re proactive when it comes to the Compliance Supplement. Our involvement: We maintain direct contact with the AICPA and federal agencies, including the OMB, HHS, HUD, U.S. Department of Education, and EPA, and frequently conduct training sessions at conferences sponsored by these agencies.

Our involvement: We annually review and comment on changes being made to the OMB Compliance Supplement. How you benefit: Faster response time to Uniform Guidance updates and help identifying changes to procedures and documentation, before the audit starts.

How you benefit: Efficiency and ready access to knowledgeable staff, quick answers to difficult questions, and help resolving federal compliance issues.

We don’t just participate — we lead We take our commitment to the K-12 community very seriously. We view it as our duty to act as an advocate for our clients, to gain information, and to help shape the practical application of various rules and regulations. To that end, we are heavily involved in the following professional organizations. We pass on what we learn from this involvement to our clients through our webinars, whitepapers, and toolkit, and to our staff in the form of internal training seminars.

Colorado industry associations

• Propose changes to Governmental Accounting Standards Board (GASB) Implementation Guides • Serve on the Governmental Accounting Standards Advisory Council (GASAC) • Actively respond to significant proposals for new governmental accounting rules • Involved in the Government Finance Officers Association (GFOA) and Colorado GFOA. • Involved in national and state-level associations including Colorado (CGFOA), Florida (FGFOA), Illinois (IGFOA), Michigan (MGFOA), and Ohio (OHGFOA) • Facilitate training sessions at the annual conference • Participate in federal single audit roundtable with invited members from GAO, OMB and various federal agencies • Past Chair of the American Institute of CPAs (AICPA), and a partner has served on the Council • Founding member of the Governmental Audit Quality Center (GAQC), for which Plante Moran Principal Sadie Mayle currently serves on the Executive Committee • Plante Moran Principal Marie Stiegel is a member of the AICPA State and Local Governments Expert Panel • Member and national conference participant • Participated in the previous ASBO Certificate of Excellence panel of review

Additional involvement National Alliance of Black School Educators

Involvement in the Colorado Association of School Business Officials Plante Moran is proud to be a Prestigious Partner to the Colorado Association of School Business Officials (CASBO). Our staff attends and presents at CASBO events and annual conferences and stays up to date on other CASBO happenings. Some of our upcoming and recent CASBO activities and presentation topics include: •

• •

Spring 2026: GASB on the Horizon: Navigating New Standards - Explore how imminent GASB pronouncements will shape K-12 reporting. This session will equip attendees with clarity on timing, key requirements, and strategies to streamline adoption. Fall 2025: Year-end Close Best Practices and How to Identify Areas of Need and Navigate Solutions Spring 2025: GASB 101 — Compensated Absences Workshop

Expertise with GASB, GAGAS, GAAS, and association leadership We have been monitoring changes to accounting, financial reporting, and auditing standards, and providing related guidance to clients for nearly 80 years. Our auditors have a deep understanding of the technical issues and challenges that K-12 districts face, and help our clients understand how new standards apply to them, the steps they need to take to prepare, and the timeline for implementation.

The latest industry insights and CPE-approved trainings In addition to the conversations we will have with you throughout the year, we will provide frequent updates throughout the year to help you analyze how recent changes in legislation, economic conditions, and trends could impact the District. We’ll deliver these updates to you via CPE-approved webinars, articles, GASB toolkits, and other digital publications at no additional cost to you. •

Our K-12 and government perspectives quarterly newsletters highlight the latest updates on finance, technology, operational issues, and ideas for maximizing limited resources. District staff will receive invites to CPE-eligible webinars specific to GASB, federal awards, and K-12 topics and emerging issues.

We assist in the development of AICPA publications that provide practical guidance to practitioners, including AICPA whitepapers, Audit Risk Alerts, Audit Guide annual revisions, and other practice aids. • We’ll also update BVSD on new GASB guidance and hot topics through digital publications and toolkits. •

Examples of recent webinars and articles relevant to BVSD follow below: 2025 Compliance Supplement and single audit update

6 ERP risk management strategies for the public sector

GASB 103 explained: Key changes to financial reporting

VIEW ON DEMAND

READ NOW

VIEW ON DEMAND

Visit plantemoran.com/subscribe to sign up for additional insights. 9

• Provide a copy of your firm’s latest peer review report. Our most recently completed peer review, conducted in 2025, resulted in a “pass” rating, the highest rating possible. The peer review report is available at aicpa.org.

• Provide your current general liability and professional liability insurance coverage, listing carriers and the coverage limits. The following table provides a summary of our general insurances and our standard limits. We are happy to provide copies of our insurance certificates if desired. COMMERCIAL GENERAL LIABILITY INSURANCE

UMBRELLA

• Each Occurrence: $1M

• General Aggregate: $2M

• Aggregate: $1M

WORKERS' COMPENSATION

AUTOMOBILE LIABILITY INSURANCE

• Each Accident: $1M

• Combined Single Limit: $1M - Hired and Non owned Autos Only

• Each Disease: $1M

Plante Moran carries professional liability (errors and omissions) coverage that is underwritten by leading insurers, including Lloyd’s of London, at amounts commercially appropriate for a firm our size. If selected for the engagement, we will provide the District with a Professional Liability Certificate of Insurance with “Boulder Valley School District” listed as Certificate Holder and the amount per claim/aggregate required.

What our clients are saying We switched to Plante Moran for our 2023 audit, and I am very happy with our firstyear experience. My biggest takeaways are the team's professionalism and how well they know the K-12 education industry as a whole. When switching auditors, it can be very difficult to get new folks up to speed, but there was really no downtime with Plante Moran because they just knew so much about our industry. Their K-12 staffing resources are impressive as well; we had 5-7 staff assigned to complete our audit, which is more than we've seen previously. They got right to work, and their personalities were a great match with my team. As a result, we met all our timeline goals and presented the audit results to the Board of Education without any hiccups. When I speak with other districts around the state, I'm proud to say we use Plante Moran. I really do believe they come with great breadth and depth of K-12 knowledge, and I'm excited to work with the team going forward. I highly recommend them.” — Jonathan Levesque, Chief Financial Officer Littleton Public Schools

Scope of services The vendor’s proposal shall follow the same format as the RFP.

• List how your company can provide the required services per Section 3 in the order listed in the RFP, with a detailed breakdown and description of the specific services and data to be provided, ensuring, at a minimum, compliance with the RFP requirements. Confirm compliance with each RFP minimum requirement.

General information Plante Moran understands that the engagement will begin with the fiscal year ending June 30, 2026, and BVSD has the option to renew for each of the four (4) subsequent fiscal years. We agree to conform to all auditing standards references in the RFP on page 5. We affirm that Plante Moran meets the independence requirements of the Government Auditing Standards issued by the Comptroller General of the United States. For 100+ years, our reputation has stood for quality and integrity — on doing things right We’ve never been one to take shortcuts. Our methods are designed to deliver a quality product every time. We have rigorous quality control processes in place, an open-door policy, colleague partnering (discussed on page 5), and the ability to ask questions at any point in the process. These systems enable us to do things right, not only because you depend on us for it, but because it’s the right thing to do. Click here to download our audit quality and transparency report. Our expert staff serve in full compliance with continuing education requirements. We affirm that all staff assigned to this engagement are in full compliance with the continuing education requirements of the Government Auditing Standards. We can furnish our proposed team’s detailed CPE hours upon request.

Scope of work to be performed We will express opinions on the fair presentation of the District’s basic financial statements in conformity with accounting principles generally accepted in the United States of America (U.S. GAAP) and in accordance with the laws and regulations of the state of Colorado, which include requirements for the minimum scope of the audit. Testing of laws and regulations for the District’s peace of mind During the planning phase, we will discuss the laws and regulations that BVSD is subject to. As a new client, we will read your governing documents. Our audit procedures are designed to provide reasonable assurance that the financial statements are free of material misstatements resulting from any violations of laws or regulations that have a direct and material impact on the financial statements. Engagement scope confirmation for ACFR, audits, and financial statement preparation We confirm our understanding that the engagement includes an ACFR audit, a federal compliance audit, and audits of five charter schools. Consistent with pages 6 and 7 of the RFP, the District will prepare and edit the ACFR and the financial statements for all charter schools, except for Peak to Peak Charter School, for which Plante Moran will prepare and edit the financial statements.

Reports to be issued Following the completion of the audit, Plante Moran will issue all necessary reports as indicated in the RFP, including, but not limited to: a. A report on the fair presentation of the basic financial statements in conformity with US GAAP. b. As deemed necessary, a report on the internal control structure based on the auditors' understanding of the control structure and assessment of control risk. District responses will be solicited and incorporated into the letter. c. As part of the audit of internal control over financial reporting, the auditor shall consider information technology controls relevant to the District’s financial systems, including the ERP and related subsystems (e.g., payroll and purchasing). This may include review of IT general controls such as user access, segregation of duties, and change management. A comprehensive cybersecurity or network security audit is not required. d. Reports related to the Single Audit, as required by the Uniform Guidance to include: 1. A report on internal control over financial reporting and on compliance based on an audit of financial statements performed in accordance with Government Auditing Standards. 2. A report on compliance and internal control over compliance applicable to each major federal program. 3. An “in-relation-to” opinion on the Schedule of Expenditures of Federal Awards. 4. A schedule of findings and questioned costs. e. Related to the Single Audit, information required for completing the Data Collection Form for Reporting on Audits of States, Local Governments and Non-Profit Organizations

➢ For details on our tailored workplan to deliver all audit reports, as specified in BVSD’s RFP, please see the section titled “Specific audit approach and schedule” starting on page 16.

Special considerations Plante Moran understands the following special considerations: a. The District will send its ACFR to the GFOA for review and to the Association of School Business Officials International for review in the Certificate of Excellence in Financial Reporting program. Plante Moran will provide guidance and technical advice to the District to meet the requirements of these programs.

➢ Please refer to our ACFR expertise on page 6. In brief, we have conducted 750+ ACFRs in the past 25 years that received the Certificate of Achievement for Excellence in Financial Reporting.

b. Plante Moran will issue the Schedule of Expenditures of Federal Awards and the related auditor’s report, as well as the reports on internal control and compliance, in conjunction with and included in the ACFR. c. The District’s objective is to meet the following deadlines on an annual basis. Our audit workplan will be designed to comply with all of the following dates important to BVSD listed in points c., d, and e.

➢ We agree to meet all deadlines and timelines laid out in the RFP on pages 6 – 7, Section C, items 1 - 5. Please see our timeline on page 19 of this proposal.

d. We understand that the District prefers that interim fieldwork is performed in June or July. e. Plante Moran will be responsible for collaborating with the District and preparing a comprehensive audit timeline — including milestones, document request lists, and sufficient detail to meet the deadlines above — at the beginning of each audit cycle and no later than June 30 each year. f. The District anticipates it will prepare one or more official statements in connection with the sale of debt securities which will contain the basic financial statements and the auditor's report thereon. If requested by the fiscal advisor and/or the underwriter, Plante Moran will issue a consent letter. Extensive expertise in bonds and related issuance costs to meet BVSD’s debt needs Plante Moran has extensive experience in auditing debt. Our clients have entered into various types of debt arrangements, both variable and fixed rate. Some of our larger clients have a significant amount of debt (billions of dollars) in terms of general obligation debt, special assessment bonds, revenue bonds, capital leases, and installment purchase agreements. Our staff are trained specifically in auditing debt and reviewing debt documents. We work with several District’s and other governmental entities that require their audited financial statements be included in official statements for new debt issuances and/or refundings. We are typically involved with refundings and defeasances as well as bond consent letters. We perform approximately 15 – 20 bond consent letter procedures annually, and we work closely with bond advisors to meet all deadlines. We know how important it is for our K-12 education clients to maintain a strong bond rating. g. The District has determined that the U.S. Department of Education will function as the cognizant agency in accordance with the provisions of the Single Audit Act and Uniform Guidance. Plante Moran confirms the understanding that the U.S. Department of Education will function as the cognizant agency. h. Plante Moran understands that the District reserves the right to approve the re-designation of any key team member on-site. Plante Moran also understands the District’s interest in having on-site expertise and experience, and has staffed its team accordingly, including with local experts who will be on-site during the audit. A history of audit staff quality and staff continuity that benefits BVSD We place continuity of staff as a priority by minimizing the number of “new faces” and by building a strong team of individuals with complementary skills and backgrounds to provide our clients with the personal and knowledgeable service they expect and deserve. We know that continuity translates into increased efficiency and effectiveness, which in turn leads to better business advice. For that reason, our goal is to provide strong continuity within your engagement team year after year. At an average of 13.3% over the past three fiscal years, our overall staff turnover rate has remained relatively low compared to that of the nation's largest firms. That means when you do see new faces on your engagement team, it is probably due to promotions, not turnover. We believe our staff chooses to stay with Plante Moran because of our established organizational culture that promotes teamwork, success, and close client relationships.

Turnover rates for the last three fiscal years ended June 30.

Local resources ready to serve the District with skill, efficiency, and an eye to the future The members of your core audit team along with your lead partner, Jamie Essenmacher, will serve you from our Denver office. We acknowledge the expectations that the District prefers a hybrid work approach, where certain preliminary audit procedures may be conducted remotely. Once the audit progresses into the primary fieldwork phase, after the District has substantially completed requested schedules and prepared key audit items, the District requires the audit team to be onsite. i.

The District will only consider fee adjustment where significant change can be demonstrated which will materially affect what the District would have expected Plante Moran to accomplish at the time of fee determination.

Our commitment to fair billing sets the foundation for trust and transparency Plante Moran agrees that fee adjustments should be considered only in limited circumstances. Our proposed fees are based on the scope, assumptions, and requirements known at the time of proposal submission. We would seek an adjustment only if a significant, unanticipated change occurs that materially affects the level of effort or services that the District receives. Any such situation would be discussed before any work is performed.

Assistance to be provided to auditors The assistance to be provided on page 7 of the District’s RFP is satisfactory to Plante Moran.

Minimum qualifications We confirm that we comply with the minimum qualifications set forth in the RFP:

a. Firm independence Plante Moran has not identified any conflicts of interest with the District. We confirm that we are independent of Boulder Valley School District, No. RE-2 and the State of Colorado. Our firm has detailed formal policies and procedures that carefully assure our independence. For new clients, we perform extensive internal reviews that identify any potential conflicts firmwide. We also monitor independence throughout the year on all current and potential clients.

b. License to practice in Colorado We affirm that Plante Moran has an active license to practice in Colorado. A copy of our license is included to the right.

c. Governmental experience Please refer to our governmental, K-12, charter school, and single audit expertise on pages 6 – 7.

d. Personnel and resources We affirm that we have the personnel and resources available to commence work immediately upon award. We commit to abiding by the deadlines set forth in the RFP.

e. Proposed conditions Please see the proposed exceptions from our legal team in File 3. We work with school districts across the U.S. — in addition to having served BVSD in a previous engagement — and are confident that we can come to a mutual agreement on many of these proposed changes.

• Specifically identify your anticipated needs of District staff assistance in performing the requirements under the Scope of Services.

Working with the District’s staff We will maximize the District’s staff’s time to leverage existing reports and develop a tailored, comprehensive audit program. You will find we have a dynamic approach to our audit processes rather than a rigid checklist and standard methodology.

Intentional and focused communication from start to finish Upon engagement, we take the time to get to know you. We want to know it all — past challenges, upcoming changes, concerns about the upcoming year, your goals, and everything in between. From there, we collaborate with you to build an engagement approach that considers your needs. Our service approach includes frequent communication throughout the year and a higher degree of partner, manager, and professional standards team involvement to ensure no surprises at year-end and that we meet all your deadlines. We will: • Hold early planning meetings with management to ensure clear lines of communication, expectations, and embed any additional key risk areas of focus into the approach. • Our K-12 specific PBC list allows for minimal interruption of the District’s staff’s day-to-day operations. • Early identification of risks, issue identification and resolution, and opportunities for process enhancements. • Early integration of the Professional Standards Team. •

Hold planning meetings for upcoming accounting changes and pronouncements, when appropriate.

•

Ongoing meetings to walk through draft deliverables, build in your feedback, and finalize the audit work. And we can also have informal meetings to connect with you and discuss top-of-mind issues, whether those are related to our services or not.

Our collaboration process, within our firm and the District, will involve experts from the start of an engagement. We do not wait until year-end to involve experts who need to provide input. As a result, we can resolve issues sooner, discuss solutions, and reach year-end as pain-free as possible.

Specific audit approach and schedule • Identify and describe proposed segmentation of the engagement, anticipated areas of risk/focus, and level of staff and number of hours assigned to each proposed segment.

• Provide proposed audit schedule, including milestones and final report delivery date. Include any contingencies.

Our tailored workplan ensures efficient and on-time delivery for BVSD Our audit approach delivers an efficient and effective audit by balancing risk, value, and cost. We will provide frequent and clear communication, early identification of key accounting and auditing risk areas, senior-level involvement, and value-added commentary in our reports and interactions with management. More than that, we view our audit engagement with you as an opportunity to make a tangible difference in the District’s future. “Our job is to execute our specially designed audit workplan. We will serve the District with personal attention and responsiveness — and we don’t make that promise lightly. Our goal is to provide outstanding client service that exceeds your expectations. When it comes to the planning phase, we focus on learning as much as possible about your needs and expectations. We will remain flexible while maintaining our no surprises approach. We will conduct engagement update meetings throughout the course of our work to ensure that milestones are being met and the work is completed in the specified time periods.” — Miranda Presley, Audit Senior Manager — Haley Donathan, Audit Manager, Single Audit Manager

Phases of our audit approach

Anticipated areas of risk and areas of focus We have reviewed BVSD’s 2025 ACFR to estimate materiality and identify significant audit areas or any unique arrangements in order to prioritize the areas that may require an early investment of time and avoid unnecessary late questions or surprises. Significant risk items and the related testing responses are important components of our audit approach. In assessing which risks are significant, we consider the following areas highlighted on the page below: 16

Client risk: These are identified based in the complexity of BVSD’s specific financial and operational environment that may influence audit planning. •

Proper revenue recognition under BVSD’s many different revenue streams requires that calculations are performed correctly.

•

Employee compensation represents a significant portion of total expenditures, involves complex pay structures (e.g., step schedules, stipends, overtime, and benefits), and relies on numerous manual inputs and estimates, increasing the risk of error, misclassification, or noncompliance with contracts and regulations.

Our customized audit plans and programs are designed to address these risks and issues as part of our process — that is the key difference between us and other firms. Industry risk: Reflecting industry‑wide trends or regulatory developments that may impact financial reporting and are considered in designing an effective audit approach. •

Constant regulatory change at the state and federal level continues to pose ongoing risk across the K-12 industry.

We actively monitor state and federal communications and, as your trusted advisor, will work with you to prepare for upcoming impacts. Inherent risk: Certain balances or account cycles are riskier by their very nature. • Balances and transactions that involve large dollar amounts or are subject to estimation. •

Cash and investments, since they are more susceptible to misappropriation.

•

PERA balances are considered higher inherent risk because they involve complex statutory requirements and actuarial estimates, require significant judgment to determine applicability and allocation, and often represent large and sensitive long-term obligations.

Similar to client risk, we use customized audit plans and programs that address these risks as part of our process. Engagement risk: The overall risk profile of an audit engagement. • Any significant transactions during the year, changes in accounting systems or processes (including IT environment and internal control), expertise of accounting and financial reporting staff, and turnover of key financial staff (if applicable). Engagement risk will be managed through appropriate staffing levels and proactive discussions with management, including discussions focused on specific tests and procedures related to BVSD’s upcoming payroll system conversion and its impact on controls and financial reporting. Fraud risk: Potential for intentional actions by individuals that result in a material misstatement of the financial statements. •

Examples typically include inappropriate revenue recognition, management override of internal controls, significant estimates, or the misappropriation of assets.

We’ll meet with those charged with governance, key members of management, and a selection of others within the District to develop targeted responses to significant fraud risks identified, including incorporating an element of surprise into our audit procedures each year.

Number of hours per audit segment, by staff level* STAFF LEVEL

PLANNING AND INTERIM

YEAR-END

WRAP-UP

TOTAL

Partner

Senior Manager

Manager

Senior

120

Staff

165

TOTAL

143

257

455

*Hours above include charters, single audit, and ACFR report

How we will execute your engagement Phase 1: Planning • Discuss the District’s needs and expectations • Customize the audit process for the through meetings with management, District, ensuring time and space to interviews, and the collection of historical address critical issues and risks early in data the process • Identify current and past accounting and business audit risks

Phase 2: Interim • Perform preliminary tests of accounting systems and internal controls • Continued communication to management, including identification of key issues • Determine if additional control testing will result in increased efficiencies

• Test transactions in all significant cycles to place appropriate reliance on internal controls, which leads to streamlined year-end testing procedures

Phase 3: Year-end procedures • Test financial statement balances and cutoff in accordance with GAAS using a combination of your technology and ours • Review financial statement drafts

• Conduct workpaper reviews • Complete final adjustments, if any

Phase 4: Closing conference • Meet with management and the Audit Committee to review financial statements and the management letter • Discuss audit results and observations and answer questions

• Review all deliverables • Resolve issues prior to report finalization and delivery

BVSD timeline: phases and key due dates

Key dates, indicated by • April 2026: New bond issuance (target date) •

May 31, 2026: Contract execution deadline

•

July 1, 2026: Target implementation of Infor for District payroll

•

Mid/late September: BVSD completes financial records, closes out the fiscal year

Additional key dates • By June 12: In-person initial meeting with BVSD to start Phase 1 planning (assuming contract execution deadline is met) •

By June 30 each year: In collaboration with BVSD, prepare comprehensive audit timeline

•

By October 31: Complete final audit fieldwork for the ACFR, single audit, and charter schools. Agree to internal control or compliance findings, as well as to management’s responses, if applicable.

•

By November 5th: Plante Moran will provide all changes to the ACFR draft as well as any potential audit adjusting entries.

•

By November 15: Plante Moran will issue the final audited financial statements for each of the five charter schools.

•

By November 15: Plante Moran will present the final audited ACFR to the Board of Education. 19

A smarter audit — reinvented around you. An audit touches every corner of your organization, but it shouldn’t slow your team down. It should strengthen decisions — while respecting your time. That’s why we built a flexible, proprietary audit platform that uses AI and analytics to elevate the client experience and surface deeper insights, faster. Our technology enhances the audit work of our experienced professionals, who apply skepticism, forward thinking, and sound judgment to every conclusion. The result: an audit that’s smarter, smoother, and distinctly better — with uncompromised focus on you, our client.

• Indicate how soon following the award, your staff will be assigned and available to work on the audit. If we are awarded the engagement, we would be available to start work immediately or upon a mutually agreed upon kick-off meeting.

A seamless transition The task of changing auditors will not be a burden on your team and resources. We follow a detailed and proven process that ensures a seamless transition through effective communication with BVSD’s management and prior auditor. Our process also emphasizes planning and an understanding of your unique needs. In our most recent independent client satisfaction survey, 97% of respondents said that we are proactive to client needs and 99% said we complete work within mutually agreed-upon time frames.

• Schedule review date with prior auditors • Review prior auditor’s workpapers • Discuss any differences in audit methodologies, such as accounting principles, financial statement disclosures, audit procedures, and other significant matters • Reaffirm Plante Moran independence

• Schedule and hold kick-off meeting with the District’s management team • Discuss and finalize engagement expectations and communication protocols • Review and finalize the overall transition plan • Develop milestone dates

• Conduct an audit planning meeting with management • Meet with the District’s lead for each high risk area or significant component • Identify critical accounting policies with professional standards • Ensure launch of coordinated audit effort • Confirm all significant audit locations and timing • Confirm audit plan and approach, significant risks, and reporting issues

References Include with your proposal at least three business references for which your firm has performed similar services in the past 5 years.

• K-12 references (and references for other local governments) are preferred. • Please include specific references for those staff members you have proposed to perform the services.

• Please include the company name, current contact person, address, telephone number and date and description of work/services performed for each listed reference.

• Provide a list of clients for which your company has provided similar consulting services to in the past five years and a key contact person within each organization.

Value delivered Please feel free to contact any of these executives to hear about the Plante Moran experience and how well clients of a similar size and scope are served. Aurora Public Schools

Littleton Public Schools

Address

15701 E. 1st Ave, Suite 106 Aurora, CO 80011

Address

5776 South Crocker Street Littleton, CO 80120

Contact

Brett Johnson, CFO bjjohnson@aurorak12.org 303-365-5813 Ext. 28912

Contact

Jonathan Levesque, CFO jvlevesque@lps.k12.co.us 303-347-3333

Date

2024 – current

Date

2023 – current

Scope of work

Financial Statement Audit (ACFR), Federal Compliance Audit, State of Colorado State – Funded Student Assistance Programs

Scope of work

Financial Statement Audit (ACFR) and Federal Compliance Audit

Team members

Jamie Essenmacher and Haley Donathan

Team members

Jamie Essenmacher and Miranda Presley

Harrison 2 School District

National Heritage Academies (NHA)

Address

1060 Harrison Road Colorado Springs, CO 80905

Address

3850 Broadmoor Ave, S.E., Suite 201 Grand Rapids, MI 49512

Contact person

Cory Arcarese, CFO carcarese@hsd2.org 719-579-2072

Contact person

Bob Owen, CFO bowen@nhaschools.com 877-223-6402

Date

2023 – current

Date

2009 – current

Scope of work

Financial Statement Audit and Federal Compliance Audit

NHA schools served in Colorado

Foundations Academy, Landmark Academy at Reunion, Mountain View Academy, Sky Ranch Academy

Team members

Jamie Essenmacher and Miranda Presley

Team member

Corey VanDyke

Representative list of Colorado public sector clients We perform professional services, including financial statement and Annual Comprehensive Financial Report (ACFR) audits, single audit compliance reports, implementation of GASB pronouncements, general accounting consultation, and IT and management consulting services to more than 300 Colorado public sector clients, including K-12 districts and charter schools. Below is a representative list of Colorado public sector clients that we currently serve or have recently had the privilege to serve, in addition to our host of national governmental clients. Out of respect for our client relationships and the trust placed in us, dates of audit contracts and additional contact information can be provided upon request. • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • •

Academy School District 20 Adams 12 Five Star Schools Aurora Public Schools*** Boulder Housing Partners* Boulder Valley School District Brighton Schools 27J Central Weld County Water District Cherry Creek School District Commerce City* ** City of Arvada*** City and County of Broomfield City of Englewood City of Fort Collins* ** City of Greeley* City of Littleton* ** City of Longmont* ** City of Fruita City of Thornton Colorado Department of Transportation Colorado Early Colleges Colorado Judicial Department Colorado Mesa University Colorado Office of Information Technology Colorado Public Employees’ Retirement Association (PERA)* Colorado Retirement Association* Colorado School of Mines Foundation* Colorado State University Foundation Commerce City Housing Authority County of Boulder County of El Paso Denver Housing Authority* ** Denver Regional Transportation District***

• • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • •

Denver Urban Renewal Authority* East Larimer County Water District Estes Park School District No R-3* Foundations Academy Grand Junction Regional Airport Authority* Harrison Two School District* Hyland Hills Parks & Recreation District Iliff School of Theology* Jefferson County School District Landmark Academy at Reunion Left Hand Water District Littleton Public Schools*** Metro Water Recovery Mesa County Mountain View Academy National Heritage Academies* North Weld County Water District* Northern Colorado Water Conservancy District and Municipal Subdistrict*** Parker Water and Sanitation District* Poudre Fire Authority*** Poudre River Public Library District*** Sangre De Cristo School District Sky Ranch Academy State Internet Portal Authority Thompson School District Town of Fairplay Town of Parker*** Town of Nederland University of Colorado Foundation University of Northern Colorado Foundation* Urban Land Conservancy* West End Public Schools

* Denotes an audit client and ** Communities that have received a Certificate of Achievement for Excellence in Financial Reporting (GFOA ACFR award).

Additional services Describe any additional/alternative services related to this RFP which may be of value to the District. If appropriate, identify any associated cost within the pricing packaged separately from the proposal.

Empowering K-12 institutions for sustainable success Whether you’re balancing tight budgets or streamlining operations, we provide solutions to achieve your goals — so that you can provide exceptional educational opportunities for students.

Top solutions we frequently offer to clients like you Data and analytics

Digital transformation

Drive stronger decision-making, improve resource allocation, and support student achievement with robust data governance and advanced analytics.

Modernize technology infrastructure with our expert guidance on IT strategy, cloud migration, cybersecurity, and ERP implementation.

TURN INSIGHTS INTO ACTION

TAKE OUR IT STRATEGY ASSESSMENT

Holistic consulting services for additional value

Audit and business advisory

Business analytics

Benefits and incentive plans

• • • • • •

• Data-driven strategy • Data governance • Data quality and master data management • Data warehousing • Enterprise reporting and visualizations • Analytics as a Service (AaaS) • System integration

• Employee benefits consulting

Facilities and real estate

Risk management

Financial statement audits Enrollment projections* Single audits Long-range planning* Bond strategy Grant compliance consulting

Operational effectiveness • Operations improvement • Process consulting • Sourcing

Technology • Cloud strategy and hosting • Cybersecurity • ERP and administrative systems consulting • IT infrastructure • IT strategy • Project management • Technology assessments and planning

• Enrollment projections* • Facilities analysis and rationalization* • Real estate consulting*

*These services are provided by affiliates of Plante Moran. 24

• Enterprise risk services • Forensic accounting • Internal control reviews

Additional comments Please add additional comments, background information, data, etc., which you feel are pertinent and would assist in the selection process.

Leadership day: Our commitment to your future Committing to outstanding service and a client-centric approach isn’t an empty promise for us — we aim for every relationship to be long-term and built on trust and value. For the District, part of that value will be giving you easy, seamless access to our firm’s full breadth and depth of expertise on virtually any business issue you may be facing, today or in the future. Rather than wait for issues to appear, though, we can offer you an annual Leadership Day: a complimentary strategy session with the leaders of our firm to proactively identify core concerns and find practical, resource-saving solutions. Your management team sets the agenda, and we bring the industry and service-line experts who can best address the topics that are important to you. Listed below are just a few of the areas in which our team of professionals can address your needs and identify opportunities. •

Facilities maintenance, improvements, and real estate planning

•

IT, cybersecurity, and AI readiness planning

•

Data analytics and quality assessments

•

Maturing your ERM function

•

Risk management strategies for School District’s

What our clients are saying What stands out most is Plante Moran’s proactive, transparent communication. The team engages clearly and early, ensuring we meet our timelines and stay aligned throughout the audit. They care about the District and are practical to work with when implementing new standards. They are responsive to our requests and consistently honor agreed-upon timelines. Plante Moran also demonstrates a deep understanding of our operations. Because they grasp the realities of a public school district, their audit plan is tailored, focused on the right risks, and respectful of our resources. Their guidance translates complex requirements into practical steps our staff can implement with confidence. Above all, the engagement is genuinely collaborative and supportive. Plante Moran avoids an adversarial checklist-only mindset. Instead, they work alongside our team, share insights, and help us build capacity. Their approach supports our growth, professional development, and continuous improvement — not just for the short term, but for the long term. The transition to Plante Moran was smooth and well-coordinated, and the team has consistently acted as a trusted advisor — providing insight, foresight, and practical guidance beyond the audit itself.” — Mary Cooper, Deputy Chief Financial Officer, Aurora Public Schools

Resumes tab

Team member resumes Jamie Essenmacher, CPA, MSA Engagement Partner, K-12 Practice Leadership, and Rocky Mountain Region Public Sector Practice Leader

720-307-8168 | jamie.essenmacher@plantemoran.com Role: I will lead our audit team, delivering industry expertise and essential insights for BVSD. My priority is to look out for your interests proactively throughout the year, not just at year-end, and connect you to additional resources throughout our firm as needed. I will ensure our team responds to your questions promptly, meets all deadlines, and shares knowledge internally to provide a coordinated experience to the District. Experience: I bring more than 20 years of public accounting experience serving school districts and charter schools, with a focus on building long-term relationships and helping clients navigate complex financial, compliance, and reporting requirements with confidence. My experience includes audit, bond compliance, federal compliance, grants management, and consulting services, along with extensive expertise in ACFR preparation and review. I work closely with school business officials and district leadership teams to understand their unique challenges, priorities, and timelines, and to provide practical guidance that supports operational efficiency and compliance. I have significant experience supporting districts in achieving and maintaining ASBO and GFOA certifications, and I strive to make these processes as smooth and valueadded as possible. In addition to client service, I serve as a contributor to our Professional Standards Department, performing quality control and technical standards reviews for the firm’s K–12 practice. This role allows me to bring current standards, best practices, and firmwide insights directly to my clients. I am also committed to education and knowledge-sharing. I regularly provide internal training for firm staff and external training for school district business officials, helping translate technical requirements into clear, actionable guidance. My approach is collaborative, responsive, and grounded in a deep understanding of the public education environment. As the regional leader for Plante Moran’s public sector practice in Colorado, I specialize in building and sustaining trusted relationships with public sector clients and associations across the State. My regional role ensures our public sector clients receive exceptional service and strategic guidance. I serve as a key advisor, helping clients navigate complex challenges while supporting their growth and operational excellence. Licensure: I am currently licensed to practice as a certified public accountant in the State of Colorado (License #9038876 Expiration 11/30/2027) and the State of Michigan (License #110103445 Expiration 07/31/2027). I have obtained at least 40 hours of continuing professional education each year and meet the Yellow Book CPE requirements. Professional Organizations: I belong to professional associations such as the American Institute of Certified Public Accountants, Colorado Association of CPAs, Colorado Association of School Business Officials (CASBO), Colorado Association of School Executives (CASE), and Colorado League of Charter Schools, Women in Public Finance (WIPF).

What do I enjoy about working in and serving the K-12 industry? Working with school districts allows me to partner with mission-driven leaders who are navigating complex financial, operational, and regulatory environments while remaining focused on educational outcomes. I find it especially meaningful to support districts in making informed, sustainable decisions that strengthen stewardship of public resources and help create stable, equitable learning environments for students. As someone who benefited from services and equitable opportunities provided through public education, I am deeply grateful for the educators and programs that supported me and ensured I had access to the resources I needed to succeed.

Corey VanDyke, CPA Colleague Partner

269-377-0661 | corey.vandyke@plantemoran.com Role: I’ll bring an additional layer of fresh perspective to your engagement in my role as your colleague partner. As another partner available to you throughout the year, I’ll add value by sharing expertise, identifying efficiencies, and mining ideas from an objective viewpoint. We refer to this extra level of partner involvement as our colleague partner approach, and it sets us apart from our competitors Experience: I specialize in accounting, financial reporting, and helping clients work through complex business, operational, and technical issues. For more than 17 years, I have served as an auditor for many K-12 districts, intermediate school districts (ISDs), and charter schools, helping them deal with complex/unique accounting transactions or federal grant issues that have arisen. I am also part of firm’s professional standards team for K-12 school audits, responsible for assisting engagement teams with technical matters and quality control reviews of school district financial statements for appropriate accounting treatment and disclosures. I was attracted to this career because of my passion for helping people, my love of business, and my interest in accounting. My clients appreciate I go the extra mile to ensure they’re taken care of and receive valuable industry insights to help their business. They also appreciate my willingness to discuss any of their concerns and ability to offer practical and thorough solutions. Around the office, I’m known for being light-hearted, social, and a relationship builder. I’m always willing to connect with colleagues to answer questions and help work through issues. I received my B.A. in accountancy from Hope College. Licensure: I am currently licensed to practice as a certified public accountant in the State of Michigan (License #1101031712 Expiration 07/31/2027). I have obtained at least 40 hours of continuing professional education each year and meet the Yellow Book CPE requirements. Professional Organizations: I am a member of the American Institute of Certified Public Accountants and the Michigan Association of Certified Public Accountants. I've presented at many conferences, webinars, audit committee meetings, and industry groups, such as the Michigan School Business Officials Conference for K-12 School Districts.

What do I enjoy about working in and serving the K-12 industry? I have served public K-12 school districts throughout my career in public accounting and find the work both professionally rewarding and personally meaningful. As a product of public schools — and with children who attend or will attend public schools — I value the critical role districts play in their communities and the trust placed in their leadership. I enjoy partnering with district clients to navigate the unique accounting, auditing, and compliance requirements while promoting transparency, accountability, and sound stewardship of public resources.

Miranda Presley, CPA Audit Senior Manager

303-220-6925 | miranda.presley@plantemoran.com Role: I will manage the overall audit engagement, ensuring that our team works collaboratively to deliver quality and efficient service. You will see me regularly “in the field,” so to speak, as I work with the rest of our audit team and BVSD’s staff. I want to hear what’s going well (or not) and what issues are on your mind. I will be responsible for identifying audit issues, resolving them in a timely manner, and providing assistance with particularly complex or risky audit issues. Experience: I am an assurance senior manager and offer nine-plus years of experience in K-12 audits, single audits, and school district partnerships. I will provide full-circle support, rooted in the success of Colorado school districts, with precision focused on quality compliance while being an anchor to the engagement and a trusted advisor to the District. I am also an engagement team quality reviewer within our K-12 practice, and I assist audit teams with financial statement review as well as new accounting pronouncements. Additionally, I am a single audit specialist and a lead for major programs in the K-12 industry. I am in the firm’s Audit of the Future Initiative Group to utilize analytical and statistical method principles of Artificial Intelligence with machine learning to embrace data-driven audit plans. Licensure: I am a licensed CPA in the State of Colorado (License #9040314 Expiration 11/30/2027) and the State of Michigan (License #1101038542 Expiration 07/31/2027). I have obtained at least 40 hours of continuing professional education each year and meet the Yellow Book CPE requirements. Professional Organizations: I am a member of the American Institute of Certified Public Accountants (AICPA), the Colorado Association of CPAs, the Michigan Association of CPAs (MICPA), and the Colorado Association of School Business Officials (CASBO). What do I enjoy about working in and serving the K-12 industry? What I love most about working in the K-12 industry is knowing that our work directly supports students, educators, and communities. As a senior audit manager in the public sector practice, I get to help school districts strengthen transparency, stewardship, and trust—so resources are used where they matter most: in the classroom. It’s incredibly rewarding to combine technical excellence with a mission that truly serves the public good.

Haley Donathan, CPA Audit Manager, Single Audit Manager

303-846-1302 | haley.donathan@plantemoran.com Role: I will manage the single audit work for BVSD and help coordinate the planning phase and supervise team members throughout single audit fieldwork. While on site, I will act as another point of contact for the District, ready to address any questions or issues that arise. My goal is to be viewed by BVSD as your technical and strategic resource as you navigate new and existing fundings being awarded. Experience: I have six years of experience with the firm, working in several industries, including K-12 education, single audit, governmental, and not-for-profit audits. I offer a strong technical foundation in grant management and compliance, deep single audit expertise, hands-on experience with Colorado districts, familiarity with specialized federal funding, proven quality review skills, coordinated crossdepartment support for major program testing, and meaningful contributions that help schools grow and strengthen their grant programs. I would bring my deep experience in single audit and Federal Uniform Guidance requirements to ensure rigorous oversight of all grant-funded programs. I hold a bachelor’s and master’s degree in accounting from the University of Denver. Licensure: I am currently licensed to practice as a certified public accountant in the State of Colorado (License #9037169 Expiration 11/30/2027). I have obtained at least 40 hours of continuing professional education each year and meet the Yellow Book CPE requirements. Professional Organizations: I belong to professional associations such as the American Institute of Certified Public Accountants and the Colorado Association of CPAs. What do I enjoy about working in and serving the K-12 industry? As the daughter of a public school teacher, I bring a deep appreciation for the mission of K–12 education, combined with many years of hands-on experience guiding clients through complex grant requirements, a strong technical understanding of single audit compliance, and a meticulous attention to detail that helps ensure a smooth and accurate audit process.

We look forward to working with you. Please contact us with any questions.

Jamie Essenmacher, CPA, MSA

Corey VanDyke, CPA

Engagement Partner, K-12 Practice Leadership, and Rocky Mountain Region Public Sector Practice Leader

Colleague Partner 269-377-0661 corey.vandyke@plantemoran.com

720-307-8168 jamie.essenmacher@plantemoran.com

APRIL 3, 2026

Count on us. BOULDER VALLEY SCHOOL DISTRICT Independent Audit Services Request for Proposals No. 26-27 | Pricing Proposal

Original RFP response pricing - final pricing is at the beginning of Exhibit A

Attachment B – Pricing

2027

2028

2029

2030

District ACFR

$74,400

$76,260

$78,167

$80,121

$82,214

Boulder Preparatory High School

$5,300

$5,433

$5,569

$5,708

$5,851

Horizons K-8 School

$7,720

$7,913

$8,111

$8,314

$8,521

Peak to Peak Charter School

$13,250

$13,581

$13,921

$14,269

$14,625

Summit Middle School

$7,900

$8,098

$8,300

$8,508

$8,721

Justice High School

$5,300

$5,433

$5,569

$5,708

$5,851

TOTAL CONTRACT PRICE

$113,870

$116,718

$119,637

$122,628

$125,693

Please note: Plante Moran does not accept pCards as a form of payment.

Price per major program cluster

2026

2027

2028

2029

2030

$5,500

$5,650

$5,820

$6,000

$6,180

Please provide an hourly fee schedule for any out-of-scope work, according to the following schedule. Out-of-scope work must be agreed to with the District, in writing, prior to commencement of such work. QUOTED HOURLY RATES Partner/Principal

$400-545

Manager

$295-395

Senior/Supervisory staff

$215-290

Associate staff

$160-210

Other (Cleric/Admin)

$95-115

We look forward to working with you. Please contact us with any questions.

Jamie Essenmacher, CPA, MSA

Corey VanDyke, CPA

Engagement Partner, K-12 Practice Leadership, and Rocky Mountain Region Public Sector Practice Leader

Colleague Partner 269-377-0661 corey.vandyke@plantemoran.com

720-307-8168 jamie.essenmacher@plantemoran.com

Attachment C – DRAFT CONTRACT AND DPA The .docx files “RFP 26-27 Draft Contract” and “RFP 26-27 Draft Data Protection Addendum” (together referred to as “Draft Contract and DPA”) included with this RFP contain example contract and DPA templates. A Vendor’s response to this RFP is confirmation that the Vendor understands and acknowledges that any award will require that a contract between the District and the Vendor be executed, and that the contract will include the terms and conditions set forth in the Draft Contract and DPA. Once the RFP has been awarded, final contract documents similar to these will be sent for your signature. IF YOUR COMPANY NORMALLY SEEKS LEGAL REVIEW OF CONTRACT TERMS, THIS PROCESS SHOULD OCCUR PRIOR TO SUBMISSION OF YOUR RESPONSE AND YOUR OFFER MUST IDENTIFY ANY TERM OR CONDITION YOU ARE QUESTIONING AND HOW YOU WOULD SUGGEST IT BE RESOLVED. PROPOSED CHANGES MUST BE MADE IN REDLINE DIRECTLY ON THE DRAFT CONTRACT AND DPA AND INCLUDED IN FILE 3 OF YOUR SUBMISSION. Please check one and return with your response: You acknowledge that you accept the terms and conditions of the contract / master service agreement. Below are the questions, comments, or suggested changes X IMPORTANT NOTE: Exceptions requested, or alternative language suggested, will be treated as a “counteroffer.” The willingness and/or ability of the vendor to accept or negotiate such suggested changes will be considered on a case-by-case basis. Vendor please note, IF you do offer suggested modifications, the decision to reject, accept, or further negotiate requested changes will be at the District’s discretion.

Authorized Signature: Typed Name:

Jamie Essenmacher, CPA, MSA

Title:

Engagement Partner, K-12 Practice Leadership, and Rocky Mountain Region Public Sector Practice Leader

Date:

April 3, 2026

Exceptions to contract terms and conditions Plante Moran has contracted with hundreds of K-12 districts and charter schools based on their procurement ordinances and related unique local requirements. We have reviewed the contract terms and conditions, and the sample professional services agreement included in the District’s RFP. Through our review, we have identified the following items to which we would take exception, in the absence of an interactive discussion with the District to allow both parties to reach a mutual understanding of one another’s perspective. Should Plante Moran be fortunate enough to be elevated to a preferred finalist consultant in the District’s selection process under this RFP, we would expect to address these items with the District’s contracting team. We want to note that we have successfully contracted with the District on a prior project and are confident in our ability to reach a mutual agreement again.

Original draft contract from RFP response - subsequent pages have been removed to avoid confusion with the final contract.

BVSD Contract Number: TBD

PURCHASING CONTRACT Cover Page

SELLER Referred to as “Contractor” LEGAL NAME ADDRESS 1 ADDRESS 2 CITY, ST ZIP

BUYER Referred to as “District” or “BVSD” Boulder Valley School District RE-2 6500 Arapahoe Rd PO Box 9011 Boulder CO 80301-9011

Contractor Representative: NAME PHONE EMAIL

District Representative: NAME PHONE EMAIL

Contractor Legal Notice Representative Name and Address (if different from above):

District Legal Notice Recipient: Stephanie Glockzin, Director of Supply Chain Management

Effective Date DATE Contract Lifetime $$$$$$$ Maximum Amount (including all approved renewal periods) Contract Description DESCRIPTION

Description

Summary Information Expiration Date Number of Optional Renewal Periods

Contract Lines

TBD

UOM LO

DATE #

Cost (Not-toExceed) $$$$$$$

Contract Documents and Priority of Interpretation This Contract shall be governed by the documents listed below. In the event of a conflict or inconsistency between this Contract and any Exhibit, Attachment or Addendum, such conflict or inconsistency shall be resolved by reference to the documents in the following order of priority: 1. This Cover Page and the Terms and Conditions of the main body of this Contract 2. Exhibit A – Statement of Work 2

Addendum 1 DATA PROTECTION ADDENDUM This Data Protection Addendum (“Addendum”) is attached to and applies to all services (the “Services”) provided by Plante & Moran (“Contractor”) to Boulder Valley School District RE-2 (“District”), whether by contract, service order, invoice, or other form of agreement (“Contract”) by and between Boulder Valley School District RE-2 (“District”) and Plante & Moran (“Contractor”) (the Addendum and the Contract are collectively referred to hereinafter as “Agreement”). This Addendum supersedes the Contract by adding to, deleting from and modifying the Contract as set forth herein. To the extent any such addition, deletion or modification results in any conflict or inconsistency between the Contract and this Addendum, this Addendum shall govern and the terms of the Contract that conflict or are inconsistent with this Addendum shall be of no force or effect. In consideration of the mutual covenants, promises, understandings, releases and payments described in the Contract and this Addendum, the parties agree to amend the Contract by adding the following language: 1.

Definitions

1.1 “Designated Representative” means the District or Contractor employee(s) as specified on Schedule 1 to whom all notices required in this Addendum will be sent. 1.2 “District Data” means information, including but not limited to (i) Personally Identifiable Information, (ii) business, administrative, and financial information, (iii) intellectual property information, and (iv) other information that is not intentionally made generally available by the District to the public, that is provided to Contractor by or at the direction of District, or to which Contractor has access in the course of Contractor’s performance of the Services under the Contract. District Data includes metadata and data derived from the use of District Data and metadata. 1.3 “De-identified Data” means District Data which has undergone a process to remove or obscure all identifiable information until all data that can lead to individual identification has been expunged or masked. Simple removal of direct identifiers from District Data does not result in Deidentified Data. 1.4 “End User” means individuals authorized by the District to access and use the Services provided by the Contractor under the Contract. 1.5 “Personally Identifiable Information” or “PII” means information that, alone or in combination, is linked or linkable to a specific student that would allow a reasonable person in the school community, who does not have personal knowledge of the relevant circumstances, to identify the student with reasonable certainty. Personally Identifiable Information includes, but is not limited to: (a) a student’s name; (b) the name of a student’s parent or other family members; (c) the address or phone number of a student or student’s family; (d) personal identifiers such as a student’s state-assigned student identifier, social security number, student number or biometric record; (e) indirect identifiers such as a student’s date of birth, place of birth or mother’s maiden name; and (f) demographic attributes, such as race, socioeconomic information, and gender. To the extent it is not already included in the definition hereinabove, PII also includes: (a) “personal information” as defined in the Colorado Open Records Act, C.R.S. §§ 24-72-101 et seq. (“CORA”); (b) “personally identifiable information” and “education records” as

defined by the Family Educational Rights and Privacy Act, 20 U.S.C. § 1232g, 34 CFR Part 99 (“FERPA”); (c) “personal information” as defined by the Children’s Online Privacy and Protection Act of 1998, 15 U.S.C. 6501, et seq., and its implementing regulations 16 CFR Part 312 (collectively, “COPPA”), “nonpublic personal information” as that term is defined in the Gramm-Leach-Bliley Financial Modernization Act of 1999, 15 U.S.C. 6809; (d) “student personally identifiable information” as defined in the Student Data Transparency and Security Act, C.R.S. §§ 24-16-101 to -112 (2024), (e) “personal identifying information” as defined in C.R.S. § 6-1-713 and C.R.S. § 24-73-101; (f) “personal data” as defined by the Colorado Privacy Act, C.R.S. §§ 6-1-1301 to -1314; (g) credit and debit card numbers and/or access codes and other cardholder data and sensitive authentication data as those terms are defined in the Payment Card Industry Data Security Standards; and (h) other financial account numbers, access codes, and state- or federal-identification numbers such as driver’s license, passport or visa numbers 1.6

“Security Incident” means the unauthorized disclosure of or access to District Data.

“Securely Destroy” means to remove District Data from Contractor’s systems, paper files, 1.7 records, databases, and any other media regardless of format, in accordance with the standard detailed in National Institute of Standards and Technology (NIST) SP 800-88 Guidelines for Media Sanitization, as amended so that District Data is permanently irretrievable in Contractor’s and its Subcontractors’ normal course of business. 1.8

“Services” has the meaning set forth in the introductory paragraph of this Addendum.

1.9 “Subcontractor” means a party other than the Contractor that the Contractor uses to provide the Services and who has access to District Data. 2.

Ownership and Access to District Data

2.1 District Owns District Data and De-identified Data. District owns all rights, title, and interest in and to District Data and De-identified Data, and any and all now known or hereafter existing intellectual property rights associated therewith, and any derivative works thereof or modifications thereto. The District hereby grants to Contractor a limited, nonexclusive license to use District Data solely for the purpose of performing its obligations specified in the Contract or as otherwise specified in this Addendum. The District further grants to Contractor a perpetual, nonexclusive license to use De-identified Data solely for the purpose set forth in Section 3.2. Contractor shall have no rights, title, or interest, implied or otherwise, to District Data or De-identified Data except as expressly stated in the Agreement. 2.2 Contractor Access to Education Records. If Contractor will have access to PII from Education Records, as such term is defined in FERPA, then Contractor acknowledges that, for the purposes of this Agreement and in accordance with the Family Educational Rights and Privacy Act, 20 U.S.C. § 1232g and its implementing regulations, 34 C.F.R. Part 99 (“FERPA”), it is designated as a “school official” with “legitimate educational interests” in the Education Records and Personally Identifiable Information disclosed pursuant to the Contract, and Contractor agrees to comply with FERPA limitations and requirements imposed on school officials. Contractor warrants and represents that during the five-year period preceding the Effective Date of this Agreement, it has not been found in violation of FERPA by the Student Privacy Protection Office.