REQUEST FOR PROPOSAL - External Audit Services

Legal Name: The Gilbert Centre for Social & Support Services

Registered Charity Number: 892626342RT0001 Issue Date: August 3, 2026 Question Deadline: August 21, 2026 Proposal Submission Deadline: August 31, 2026 Contract Term: Three (3) years, with an option to renew for up to two (2) additional years, subject to mutual agreement.

The Gilbert Centre appreciates the interest of qualified firms and looks forward to receiving proposals for external audit services.

1. About the Gilbert Centre Founded by Ed Gilbert, the Gilbert Centre has been in operation since 1995, serving communities across Simcoe County and Muskoka. Initially developed as a response to HIV/AIDS, the organization has grown to include comprehensive health, harm reduction, and support services for people living with, affected by, and at risk of HIV and Hepatitis C, as well as 2S-LGBTQ+ individuals and communities.

Today, the Gilbert Centre operates as a registered charity and incorporated not-for-profit organization. Its work focuses on health equity and human rights, including harm reduction outreach, HIV and Hepatitis C testing and support, and 2S-LGBTQ+ programming across Simcoe and Muskoka. Additional information is available at www.gilbertcentre.ca.

The Gilbert Centre is governed by a volunteer Board of Directors and is committed to accountability, transparency, equity, and responsible stewardship of public and donor funds.

1. Purpose of the RFP The Gilbert Centre invites qualified public accounting firms to submit proposals for the provision of independent external audit services.

The selected auditor will conduct annual financial statement audits and provide recommendations regarding financial controls, risk management, compliance, and best practices appropriate for a charitable not-for-profit organization.

This RFP is intended to support a fair, transparent, and competitive procurement process that promotes best value for the Gilbert Centre and its funders.

1. Scope of Services

3.1 Annual Financial Statement Audit The successful proponent will conduct an independent audit of the organization's annual financial statements in accordance with: Canadian Auditing Standards (CAS); Accounting Standards for Not-for-Profit Organizations (ASNPO); Applicable Canada Revenue Agency requirements for registered charities; Applicable funder and transfer payment reporting requirements; and Other applicable professional, regulatory, and reporting requirements.

3.2 Required Deliverables The annual audit fee should include all required audit deliverables, including support for the Annual Reconciliation Report (ARR) and funder schedules where applicable. Required deliverables include: Audit planning meeting with management and planning communication. Draft & final audited financial statements for management and committee review. Independent Auditor's Report and support related to ARR and required funder schedules, including review, sign-off, or audit-related documentation where applicable. Management Letter identifying internal control observations, risk areas, recommendations for improvement, and opportunities for enhanced financial governance. Presentation of audited financial statements to the Finance and Audit Committee and/or Board of Directors, and attendance at the Annual Members Meeting upon request.

3.3 Optional Services Optional services may be requested separately and should be priced separately from the annual audit fee. These may include consultation regarding accounting standards, internal control reviews, finance policy consultation, accounting advice, or support related to emerging reporting requirements.

1. Organizational Information The successful auditor should anticipate the following organizational profile: Annual operating budget of approximately $1.7 million; Approximately 20 to 25 employees; Multiple government funding agreements; Charitable donations and fundraising revenues; Payroll administration; Restricted and unrestricted funds; Board-governed financial oversight structure; Accounting system: QuickBooks Online (QBO); Fiscal year-end: March 31; and Annual audit completion timeline aligned with fiscal year-end and funder reporting requirements.

Illustrative background documents may be provided upon request or to shortlisted proponents, subject to confidentiality expectations. These may include prior audited financial statements, funder schedules, organizational charts, finance policies, and information regarding the organization's bookkeeping and accounting structure.

1. Term of Engagement The Gilbert Centre intends to enter into an agreement for three (3) annual audits, beginning with the fiscal year April 1, 2026, to March 31, 2027. The audit will be conducted after the fiscal year-end. The organization may, at its discretion, extend the engagement for up to two (2) additional years, subject to mutual agreement and satisfactory performance.

2. Required Audit Timeline The audit must be completed in time to support the Gilbert Centre's funder reporting obligations. The final audit package must be completed no later than July 30 each year, unless otherwise agreed in writing by the Gilbert Centre. Proponents should include a proposed timeline for planning, interim work if applicable, year-end fieldwork, draft financial statements, committee and/or Board presentation, and final audited financial statements.

3. Minimum Qualifications Proponents must demonstrate the following minimum qualifications: Licensed and authorized to provide public accounting and audit services in Ontario; CPA designation and appropriate firm registration or authorization to conduct assurance engagements; Experience auditing registered charities and not-for-profit organizations; Experience with Accounting Standards for Not-for-Profit Organizations (ASNPO); Experience with government-funded organizations and funder reporting requirements; Experience with health, community service, or social service organizations is preferred; Professional liability insurance in good standing; Confirmation of independence from the Gilbert Centre; and Disclosure of any real, potential, or perceived conflict of interest.

4. Proposal Requirements Proposals should be submitted as one combined PDF document and include the following sections:

A. Firm Profile

Firm history and background; Office location(s); Number of professionals; Description of services; Confirmation of licensure/authorization to provide public accounting and audit services in Ontario; Confirmation of professional liability insurance in good standing.

B. Relevant Experience

Registered charities; Not-for-profit organizations; Diversity, equity, inclusion, AIDS Service Organizations (ASOs) and 2S-LGBTQ+ organizations; Community health organizations; Government-funded agencies; Ontario Health or Ministry of Health funded organizations; Organizations with annual budgets between $1 million and $5 million.

C. Proposed Audit Team

Engagement partner; Audit manager; Key staff assigned; Relevant qualifications and experience; Continuity plan if assigned staff change during the engagement.

D. Audit Approach

Audit methodology; Risk assessment process; Communication practices; Expected timelines; Use of technology and secure document sharing; Approach to management letters and internal control recommendations; Approach to ARR and funder schedule support.

E. Independence and Conflict of Interest

Confirmation of independence from the Gilbert Centre; Disclosure of any real, potential, or perceived conflict of interest; Commitment to disclose any conflict that may arise during the procurement process or engagement.

F. References

Provide at least three references from charitable organizations, community service agencies, health sector organizations, or comparable non-profit organizations. Include contact names, titles, organizations, phone numbers, and email addresses.

G. Fees

Annual audit fee, including ARR and required funder schedule support; Disbursements; Additional hourly rates; Optional consulting services, priced separately from the annual audit fee; Any assumptions, exclusions, or fee escalation provisions.

1. Evaluation Criteria Proposals will be evaluated using the following criteria:

Criteria

Weight Experience with charities and non-profits 25% Experience with health and community service organizations 20% Audit approach and methodology 20% Qualifications of assigned team 15% Cost and value 15% References 5%

The Gilbert Centre reserves the right to interview shortlisted firms and to request clarification or additional information from proponents.

1. RFP Timeline

Activity

Date RFP Issued August 3, 2026 Questions Deadline August 21, 2026 Proposal Submission Deadline August 31, 2026 Interviews, if needed By September 18, 2026 Selection and Notification By October 1, 2026 Engagement Commencement To be determined 11. Questions Process Questions regarding this RFP must be submitted by email no later than August 21, 2026. The Gilbert Centre may, at its discretion, share responses to questions with all invited proponents and/or post clarifications through the same channel used to issue the RFP, where doing so supports a fair and transparent process.

1. Submission Instructions Proposals must be submitted electronically through our online portal in Bamboo HR. Late submissions may not be considered.

2. Confidentiality All information provided by the Gilbert Centre through this RFP process is confidential and may only be used for the purpose of preparing a proposal. The successful proponent will be expected to maintain confidentiality over all organizational, financial, employee, donor, client, and funder-related information accessed during the engagement.

3. Conditions The Gilbert Centre reserves the right to: Reject any or all proposals; Request additional information or clarification from one or more proponents; Negotiate with one or more proponents; Check references; Cancel or reissue this RFP; Not select the lowest-cost proposal; Award based on best overall value; Amend the RFP process or timeline where necessary; and Decline to award a contract.

All costs associated with proposal preparation are the responsibility of the proponent. Proposals should remain valid for a minimum of ninety (90) days following the proposal submission deadline. Final engagement is subject to successful negotiation, approval by the Gilbert Centre, and execution of an engagement agreement.

1. Contact Information Questions regarding this RFP should be directed to:

Dale Boyle (He/Him)Executive Director

The Gilbert Centre for Social & Support Services dale@gilbertcentre.ca