Request for Proposal
Audit Services

RFP Issue Date: November 17, 2025
Proposal Submission Deadline: December 1, 2025
Selection Deadline: No later than December 12, 2025

PURPOSE
The purpose of this Request for Proposal (herein referred to as RFP) is to obtain the services of an independent certified public accounting firm to perform a financial and compliance audit of Lummi Commercial Company (herein referred to as LCC). The audit is to be performed in accordance with Generally Accepted Auditing Standards and the standards set forth for financial audits of tribal casinos contained in the Indian Gaming Regulatory Act (IGRA) as regulated by the National Indian Gaming Commission (NIGC).

The audit will cover the fiscal year ending December 31, 2025, with the option for LCC to extend this contract for up to two additional years.

BACKGROUND
Lummi Commercial Company’s divisions include Administration, Lummi Tobacco Company, and Lummi Bay Markets—specifically Fisherman’s Cove, Minimart, and 260 Salish Village Travel Center. LCC employs approximately 130 employees across four locations and participates with the Lummi Indian Business Council in a defined contribution plan, 401(k) retirement plan. This audit will exclude Silver Reef Casino & Resort, as its financial data is already audited; however, those figures will be incorporated into the consolidated totals.

OBJECTIVES
The primary objectives of the financial and compliance audit are to:

• Identify any financial irregularities or discrepancies.
• Evaluate compliance with applicable financial regulations and policies.
• Assess the adequacy of internal controls and financial management practices.
• Provide recommendations for improving financial processes and controls.

SCOPE OF WORK
Lummi Commercial Company desires to contract with an independent audit firm for:

• Preparation and audit of financial statements for LCC with opinion and associated management letter in accordance with GAAP and NIGC requirements.
• Audit report meeting all requirements defined by the Federal Audit Clearinghouse, Generally Accepted Auditing Standards, and applicable Federal, State, and Tribal laws.
• Completion of audit prior to the deadline of September 30, 2026.
• Coordination with the Nation’s CFO or designated staff for review of all drafts prior to finalization.

REQUIREMENTS OF THE AUDITOR
The auditor shall furnish all qualified personnel, equipment, and supplies to conduct the organization-wide financial statement and compliance audit in accordance with required standards. The audit firm shall provide an electronically certified digital copy of the annual audit report upon completion.

REQUIREMENTS OF LUMMI COMMERCIAL COMPANY
LCC will provide the auditors with all necessary financial information, previous audit reports, and adequate working space when on-site performing the audit.

AUDIT PERIOD
The audit period shall be for the fiscal year beginning January 1, 2025, and ending December 31, 2025.

PROPOSAL REQUIREMENTS
All prospective audit firms shall submit to LCC by the specified deadline the following information:

• Background information of the audit firm, including ownership identification, office locations, and description of services provided.
• Qualifications and experience of the audit firm, key staff, and management assigned to work with Tribal Nation requirements.
• Schedule of availability ensuring audit completion by September 30, 2026.
• References of work performed for other Tribal Enterprises within the past three years.
• Statement of proposed costs, including fees required to perform the audit and any additional costs (e.g., travel, supplies).

PROPOSAL SUBMISSION
All proposals are due by December 1, 2025, at 4:30 PM (Pacific Time) and must be submitted in PDF format via email to MelindaS@lcc-lummi.com.

All questions relating to the preparation of proposals can be directed to:
Melinda Stump, Controller
Phone: 360-758-4223 x1103
Email: MelindaS@lcc-lummi.com