REQUEST FOR PROPOSALS

FOR

INDEPENDENT AUDIT SERVICES

(Project # RFP-2026-48)

DHA Procurement Department

3939 N. Hampton Road

Dallas, Texas 75212

Request for Proposals To Provide

Financial Advisory Services for Real Estate Transactions (Project # RFP-2026-48)

DHA Housing Solutions for North Texas (“DHA”) invites qualified consulting firms to provide Independent Audit Services.

Requirements for submission of a proposal in response to this RFP may be downloaded from DHA’s online bidding platform at (https://dhantx.com/business-partners/procurement/ ).

Responses to this RFP must be submitted to DHA electronically through the online portal at https://dhantx.bonfirehub.com/portal/?tab=openOpportunities on November 26, 2026.

Mailed, emailed or delivered submissions including Facsimile transmission and emails will not be accepted.

All sealed responses to this RFP must be submitted to DHA’s online bidding platform at https://dhantx.bonfirehub.com/portal/?tab=openOpportunities by the specified time. Any Proposals received after 2:00 p.m., on November 26, 2026 will be rejected.

DHA RESERVES THE RIGHT TO REJECT ANY AND ALL PROPOSALS OR TO WAIVE ANY

INFORMALITIES IN THE PROPOSALS. DHA WILL NOT DISCRIMINATE ON THE BASIS OF

RACE, COLOR, NATIONAL ORIGIN, RELIGION, SEX, DISABILITY, FAMILIAL STATUS, OR

AGE. EQUAL HOUSING OPPORTUNITY.

https://dhantx.com/business-partners/procurement/ https://dhantx.bonfirehub.com/portal/?tab=openOpportunities

RFP – Zoning Consultant

To Provide

Financial Advisory Services for

Table of Contents

Part I: INTRODUCTION

Part II: SCOPE OF SERVICES

Part III: QUALIFICATION/PROPOSAL SUBMISSION PROCEDURES Evaluation Process

Part IV: QUALIFICATION/PROPOSAL REQUIREMENTS

Part V: EVALUATION PROCESS AND SELECTION CRITERIA

Part VI: GENERAL CONDITIONS OF THE RFP General Conditions Request for Proposals Acceptance of RFP and Contract Terms Contract Award No Warranty Expense of RFP Submission

EXHIBIT A: Sample Contract for Services

ATTACHMENT A ............................................................................... Error! Bookmark not defined.

a) INSTRUCTIONS TO OFFERORS NON-CONSTRUCTION HUD-5369-B Error! Bookmark not defined.

b) GENERAL CONDITIONS FOR NON-CONSTRUCTION CONTRACTS HUD-5370-C Section I

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c) MINORITY PARTICIPATION AND SECTION 3 REQUIREMENTS ......... Error! Bookmark not defined.

ATTACHMENT B ............................................................................... Error! Bookmark not defined.

a) BUSINESS REFERENCES ............................................................ Error! Bookmark not defined.

b) NON-COLLUSIVE AFFIDAVIT .................................................. Error! Bookmark not defined.

c) CONFLICT OF INTEREST QUESTIONNAIRE .......................... Error! Bookmark not defined.

d) PROFILE OF FIRM ....................................................................... Error! Bookmark not defined.

e) MINORITY BUSINESS STATUS ................................................. Error! Bookmark not defined.

f) SECTION 3 PROGRAM CERTIFICATION ................................. Error! Bookmark not defined.

g) EQUAL EMPLOYMENT OPPORTUNITY .................................. Error! Bookmark not defined.

h) HUD FORM 50071 ......................................................................... Error! Bookmark not defined.

i) CERT OF COMPLIANCE TX GOVT CODE 2271 & 2274……………………………………..50

ATTACHMENT C ............................................................................... Error! Bookmark not defined.

Sample Certificate of Insurance .............................................................. Error! Bookmark not defined.

RFP – Independent Audit Services

To Provide

Financial Advisory Services for

Part I: INTRODUCTION

DHA is governed by the Housing Authorities Law, codified in the Texas Local Government Code.

It is a unit of government and its functions are essential governmental functions. It operates and manages its housing developments to provide decent, safe, sanitary and affordable housing to low income families, the elderly, and the disabled, and implements various programs designed and funded by the U.S. Department of Housing and Urban Development (HUD). The DHA is a Public Housing Agency.

The property of DHA is used for essential public and governmental purposes. The DHA and its property are exempt from all taxes, including sales tax on all its purchases of supplies and services.

The DHA enters into and executes contracts and other instruments that are necessary and convenient to the exercise of its powers.

The DHA maintains contractual arrangements with HUD to manage and operate its Low Rent Public Housing program and administers the Section 8 Housing Assistance Payments programs.

The DHA programs are federally funded. The DHA revenue is received from federal funds, administrative fees, development and capital grants and rental income.

The DHA currently employs 266 regular full time staff, owns and manages over 3,000 affordable housing units and administers rental assistance for over 15,000 privately owned rental units through the Section 8 programs. Total DHA operating and development budget for the fiscal year 2026 is approximately $332 million.

DHA, by virtue of receiving more than $1,000,000 annually in federal assistance, is required to have an audit conducted in accordance with the Title 2, Part 200, Subpart F. Therefore, the DHA is requesting proposals from independent public accountants licensed to practice in the State of Texas to perform the services outlined in this proposal.

The selected firm offering its service (hereinafter referred to as the "Professional”) shall be required to perform an organization-wide audit of operations with the objectives of: (1) expressing an opinion on the financial statements; (2) testing and evaluating internal control procedures; and (3) ascertaining compliance with laws and regulations applicable to all federal assistance programs.

This request for proposals is intended to encompass all of the assets and programs of the DHA, including those assets and programs DHA has contracted to managed by private firms.

This audit is to be performed in accordance with the provisions outlined in:

A. Generally Accepted Government Auditing Standards;

B. Title 2: Grants and Agreements Part 200—Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards;

C. 2 CFR PART 200, Appendix XI Compliance Supplement 2025 and any future amendments thereto;

D. HUD Real Estate Assessment Center publications - Guidelines for Public Housing Authorities and Independent Auditors under Uniform Financial Reporting Standards for Public Housing Authorities.

All proposals must conform to requirements outlined herein. The DHA reserves the option to require oral presentation of proposals or to request additional information from selected candidates.

Your proposal must list the names, agency(ies), contact person, telephone numbers, resumes and profile of expected participants in the development of the proposal. Your proposal must provide a detailed plan, including schedules with events of how and when the services will be implemented. There may be subsequent instructions, if any, issued to the selected professional(s) in connection with the final process.

Procurement Schedule

The anticipated procurement schedule for the RFP is as follows:

SCHEDULE

EVENT DATE

RFP Issue Date October 30,2026

Deadline for Receipt of written Questions November 18, 2026 at 2:00 p.m.

Response to written questions November 23 , 2026

Proposal Due Date November 26, 2026 at 2:00 p.m.

Estimated Contract Award Date December 15, 2026

Audit Start Date March 2026

Part II: SCOPE OF SERVICES

ACTIVITY 1: COMPREHENSIVE AUDIT OF ALL PROGRAMS

The Professional shall employ the organization-wide single audit concept, as defined in Title 2: Grants and Agreements Part 200—Uniform Administrative Requirements, Cost Principles, And Audit Requirements For Federal Awards, to conduct three (3) consecutive annual financial and compliance audits and prepare required reports, beginning with the fiscal year ending December 31, 2028, of all programs managed by the DHA, in accordance with the following:

A. Generally Accepted Government Auditing Standards;

B. Title 2: Grants and Agreements Part 200—Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards;

C. 2 CFR PART 200, Appendix XI Compliance Supplement 2015 and any future amendments thereto;

D. HUD Real Estate Assessment Center (REAC) publication - Guidelines for Public Housing Authorities and Independent Auditors under Uniform Financial Reporting Standards for Public Housing Authorities.

The DHA currently has the availability of an in-house computer system for performing data processing relative to its accounting and financial activities. The general ledger, accounts payable, payroll, tenant accounting, purchasing, work order, and Section 8 accounting are performed on the in-house computer system. The professional may work with the DHA’s Finance and Information Technology (IT) staff to extract any data needed to complete the audit. The DHA may require the professional to make an assessment of the internal controls as it applies to the current central computer system, as well as an evaluation of system performance.

As of October 28, 2026, DHA maintained the following major programs (subject to change):

Type of Programs Estimated Budget (In Thousands) Low Rent Public Housing $39,603 Housing Choice Voucher 318,469 Section 8 Moderate Rehabilitation & Single Room Occupancy 467 Capital Fund Programs 8,108

Replacement Housing Funds 231 Resident Services Grants 964 Low Income Housing Tax Credit Equity/Component Unit 20,209 Business Activities 18,536 Central Office Cost Center 11,443

Additionally DHA Audit also includes combining the financial information for several affiliates and tax credit partnerships as Component Units and Business Activities. The tax credit partnerships are audited under a separate contract.

The notes to the DHA’s financial statement will include information relating to the following topics:

A. Summary of Significant Accounting Policies and Organization:

B. Cash and Investments C. Land Structures and Equipment D. Pension Plan E. Capital Lease F. Loan Payable G. Other Non-current Liabilities H. Contingencies I. Annual Contributions by Federal Agencies

DELIVERABLE UNDER ACTIVITY 1

A. Review of Internal Controls:

Title 2-200 requires that the Professional determine and report on whether the DHA has adequate internal control systems to provide reasonable assurance that it is managing Federal Assistance programs in compliance with applicable laws and regulations. In order to provide this assurance, the Professional must make a study and evaluation of internal control systems.

The study and evaluation must be made whether or not the Professional intends to place reliance on such systems. As part of this review, the Professional shall test whether these internal control systems are functioning in accordance with prescribed procedures.

B. Compliance Review:

Title 2-200 also requires the Professional to determine whether the DHA has complied with laws and regulations, which may have a material effect on each major Federal Assistance program. The DHA in conformance with the Title 2-200, considers any funding received over $3,000,000 in any one fiscal year to be designated a major Federal Assistance program. Major programs which must be tested for compliance include, but not limited to:

1. Low Rent Public Housing

2. Housing Choice Voucher

3. Section 8 Moderate Rehabilitation

4. Capital Fund Program

5. Component Units and Business Activities of the DHA (if applicable)

The review for compliance must include the selection and testing of a representative number of charges from each major federal assistance program.

The selection should be based upon the Professional’s judgment considering such factors as the amount of expenditures from the program and the individual grant amounts; the length of program operation or changes in its method of operation;

prior experience with the program, particularly as revealed in prior audits and other evaluations (e.g., inspections or program reviews); the extent to which the program contracts out for goods and services; the level to which the program is subject to program reviews or other forms of independent oversight, the adequacy of the controls for ensuring compliance; the expectation of adherence or lack of adherence to applicable laws and regulations; and the potential impact of adverse findings. Through tests of transactions, the Professional shall make the following determinations:

1. Whether the amounts reported as expenditures were for allowable goods or services; and

2. Whether the records show that those who received services or benefits were eligible to receive them.

In addition to the transaction testing, the Professional shall determine the following:

1. Whether matching requirements, level of effort and earmarking limitations were met; and

2. Whether federal financial reports and claims for advances and reimbursements contain information that is supported by the books and records from which the basic financial statements are prepared.

The principal compliance requirements of the largest federal assistance programs may be ascertained by referring to the 2 CFR PART 200, Appendix XI Compliance Supplement 2025 and any future amendments thereto. For those programs not covered in the Compliance Supplement, the Professional may ascertain compliance requirements by researching the statutes, regulations, and agreements governing individual programs. Transactions related to other federal assistance programs that are selected in connection with the examination of financial statements and evaluations of internal controls shall be tested for compliance with federal laws and regulations that apply to such transactions.

The Professional’s comments must disclose, in detail, any condition of the DHA’s system of internal accounting control that results in more than a relatively low risk that errors or irregularities may occur and not be detected within a timely period.

In this section of the report the Professional should describe the material weaknesses, state whether it result from the absence of control procedures or lack of compliance with them, and describe the specific nature of potential errors or irregularities that may occur as a result of such weaknesses.

The Professional will be required to develop findings for deviations that occur as a result of non-compliance with applicable federal laws and regulations. With respect to reporting both internal control and compliance review exceptions, the Professional will be required to present findings using the Audit Finding Format:

Statement:

Provide a clear and concise statement of the control or compliance deficiency.

When appropriate, a determination of how the deficiency might have occurred and a statement of the impact that the adverse condition has on control objectives must be noted by the Professional.

Recommendation:

Recommend a reasonable plan of action necessary to eliminate the adverse condition.

Classification:

Classify the materiality of the deficiency into one of two categories:

1. Major Deficiency: One that prevents the DHA from achieving a significant control objective.

2. Minor Deficiency: One that requires corrective action, but cannot be considered as preventing the accomplishment of a significant control objective.

Response:

The DHA's comments regarding any actions proposed to rectify the finding and/or comments that may describe DHA’s reasons for having a general disagreement with the finding.

C. Annual Audited Financial Statements

In conjunction with the Finance Department, the professional will be required to prepare all annual financial statements and schedules. The professional will manage the process to assure that all tasks are properly and timely executed. By February 28 of each year, the Finance Department will be ready to submit the Financial Data Schedule (FDS) electronically to HUD-REAC based on un-audited financial Statements. Adjusted post-closing trial balances, account analyses and supplementary and statistical data sufficient for the preparation of the Audited financial reports will be available for review by the Professional. The Professional shall, by June 30 of each year, furnish all services and materials necessary to prepare the audited financial reports including the financial records maintained by the DHA’s management agents. Prior to submission of the completed and audited financial reports, the Professional will be required to review a draft of the proposed report with the DHA’s President & CEO & Chief Financial Officer. Upon agreement of the final version of the report, the Professional will print, bind and deliver to the DHA 25 copies of the financial report along with an electronic copy.

The following GASB 34 and 68 requirements must be included in the financial report and any updated GASB Pronouncements:

Independent Auditor’s Report Management Discussion and Analysis Basic Financial Statements:

Statement of Net Position (Entity Wide) Statement of Revenues, Expenses and Changes in Net Position (Entity Wide) Statement of Cash Flows (Entity Wide) Notes to Basic Financial Statements

Supplemental Data:

Condensed Financial Statements for Entities presented in Component Units Column Condensed Financial Statements for Entities presented in Business Activities Column Condensed Financial Statements for Dallas Housing Corporation, DHA Affiliate Financial Data Schedule Grant Schedules - Completed and Uncompleted, and Grant Cost Certificates

Single Audit Reports, Schedules of Expenditures of Federal Awards and Findings

The Complete Financial Report shall also be submitted electronically to the DHA for submission to REAC. The professional will prepare and submit to the DHA, Form SF-SAC-Data Collection Form for Reporting on Audits of States, Local

Governments, and Non-Profit Organizations, for submission to Federal Audit Clearinghouse.

D. Separate Audit Report for the DHA Pension Plan:

Dallas Housing Authority’s Pension Plan will be audited for compliance with applicable regulations. This Plan will require a separate audit report.

E. Adjusting Journal Entries:

Prior to review of the financial report draft, the Professional will submit to the Chief Financial Officer all proposed audit adjustments. The entries will be structured for adjusting the DHA’s books for the year following the audit period. All proposed entries must be typed and fully documented in sufficient detail to enable the DHA Finance Department staff to journalize the entries.

F. Management Letter:

Upon submittal of the financial report draft to the DHA, a letter identifying various areas of operation where improvement can be accomplished will be required (if necessary and appropriate) as a separate document. These comments on administrative and/or operational matters will not be regarded as findings, such as identified weaknesses in internal control or regulatory non-compliance issues, but rather will be suggestions designed to improve overall operations.

G Permanent File:

The file containing permanent work papers will be deemed property of the DHA and will be submitted to the Chief Financial Officer along with the draft audit report.

ACTIVITY 2: AGREED-UPON PROCEDURE COMPARING THE ELECTRONIC

SUBMISSION

The Professional will perform the agreed-upon procedure of entering and comparing the electronic submission of the audit report with the “hard copy” of the audit report and will indicate agreement or non-agreement of electronically submitted information and hard copy documents.

ACTIVITY 3: SPECIAL SERVICES

The Professional will not be required under the terms of the proposed contract to provide any special services, nor shall the DHA be responsible for payment for any special services unless such services are requested by the DHA in writing. Where applicable, any request for additional services shall be first approved by the President & CEO, authorized by the Board of Commissioners, and executed via an addendum to the auditing services contract between the DHA and the Professional. No services will be provided by the Professional that may compromise independence required to conduct the audit services.

NOTE: In reference to any of the Basic Services outlined under Activities 1 & 2, the Professional will be available to make a presentation to the Board of Commissioners of the DHA and to meet with officials of the appropriate audit agency in order to resolve any questions or disputes arising directly from this engagement.

PREVIOUS AUDITING FIRM

Previous Auditing Firm (For Year ended 12/31/2025):

CohnReznick LLP 600 South Tryon St, Ste. 2925 Charlotte, NC 28202 Tel. # (704) 900-2511

The firm's examination for the year ended December 31, 2025, which was completed in accordance with the HUD Audit Guide, resulted in an unqualified opinion.

Part III: QUALIFICATION/PROPOSAL SUBMISSION PROCEDURES

In connection with this RFP, interested Firms must submit electronically at:

https://dhantx.bonfirehub.com/portal/?tab=openOpportunities.

At a minimum, the response document shall contain all the information requested in this RFP. Proposals shall be submitted no later than 2:00 p.m., November 26, 2026. Any proposal received after the specified date and time will not be considered.

Questions

Proposers desiring any explanation or further information regarding this solicitation must submit request through https://dhantx.bonfirehub.com/portal/?tab=openOpportunities no later than 12:00 noon, November 18, 2026. Questions received after this date and time will not be considered. Answers to all timely received questions will be posted on the DHA website no later than November 23, 2026. Only questions answered in writing by DHA will be binding.

ASSISTANCE AVAILABLE TO PROFESSIONAL

Requests for additional information related to this RFP should be made through https://dhantx.bonfirehub.com/portal/?tab=openOpportunities by November 18, 2026.

This will allow issuance of any necessary amendment to the RFP.

A. The Finance Department currently has fifteen (15) staff persons, including the Chief

Financial Officer, who will be available to render all possible assistance. The staff will respond promptly to structured requests for information, provide all necessary https://dhantx.bonfirehub.com/portal/?tab=openOpportunities books and records, detailed trial balances, supporting schedules, account reconciliations, and account analyses.

C. The Chief Financial Officer will be responsible for coordinating audit activities, locating information, preparing work papers and schedules, and monitoring the progress of the audit.

Evaluation Process

A selection committee composed of DHA staff will review the proposals in accordance with this RFP. The selection committee may at its discretion request oral interviews with the qualified firms to discuss specific aspects of their qualifications and proposals.

Part IV: QUALIFICATION/PROPOSAL REQUIREMENTS

GENERAL REQUIREMENTS

a. All proposals must conform to requirements outlined herein. The DHA reserves the option to require oral presentation of proposals or to request additional information from selected candidates.

b. The DHA reserves the right to select the professional(s) determined to be the most responsive and responsible, and in the judgment of the DHA, that best meets its needs for the specified services. The DHA further reserves the right to negotiate all terms of the contract(s) including price.

c. Proposals must list the names, agency(ies), contact person, telephone numbers, resumes and the profile of expected participants in the implementation of the services. Proposals must provide a detailed plan, including schedules of events related to how and when the services will be implemented. There may be subsequent instructions, if any, issued to the selected professional(s) in connection with the final process.

d. Professional shall state that personnel essential to the continuity of the engagement must be available throughout the contract period.

e. Professional affirms that its proposal is made without any understanding, agreement or connection with any other person, firm, partnership or corporation making a submittal for the same purpose, and is in all respects fair and without collusion or fraud.

f. The professional will be expected to abide by the fee payment schedule as outlined in the contract, which shall provide for a lump sum fee payment of one-half of the contract amount to be paid upon receipt of the required copies of the final audit reports and the remaining payment to be paid after approval of the audit report by the reviewing agency (U.S. Department of Housing and Urban Development

g. The Chief Financial Officer will be responsible for monitoring the day-to-day activities of the Professional through daily contact, meetings and informal progress reports. The Professional shall promptly report to the Chief Financial Officer any conditions, transactions, situations or circumstances encountered by the Professional which would impede or impair the normal progress of the audit or which would seem to warrant an investigative report beyond the scope of services outlined in the RFP.

h. The Professional shall maintain all work papers for a minimum of three (3) years following the issuance of the related audit report unless the Professional is notified in writing by HUD or the Regional Inspector General to extend the retention period. Work papers will be made available upon request for examination by authorized representatives of the DHA, The U S Department of Housing and Urban Development and the Regional Inspector General's Office. The Professional will provide the Chief Financial Officer with copies of all work papers, flow charts, narrative descriptions of the DHA's financial accounting systems, worksheets and schedules.

i. Proposals must be open and not subject to unilateral withdrawal or modification for ninety (90) days after the proposal due date.

5.0 TERM OF CONTRACT

The period of performance under this RFP shall be for five (5) successive fiscal years, commencing with the fiscal year ending December 31, 2026. The maximum period of performance under this contract shall not exceed audit coverage for five consecutive fiscal years.

DOCUMENT REQUIREMENTS

The following is a description of the minimum information, which must be supplied by the Professional(s) in their proposals. It is open to all Professionals to give such supplementary facts or materials that they consider may be of assistance in the evaluation of the proposal submitted. Proposals that omit critical elements may be considered non-responsive. Each proposal shall include a Table of Contents listing the proposal contents. The critical elements of this proposal include the following information:

I. Letter of Transmittal

Signed by the person authorized to commit the organization to perform the services in the proposal.

II. Table of Contents

III. Executive Summary

(Please limit to one or two pages)

Briefly state the Professional’s understanding of the work to be performed, and provide positive assurance that the work can be performed within the required time frame.

State for each of the two fiscal years covered by this RFP, and in TOTAL - the proposed CONTRACT PERIOD FEE ESTIMATE (see VIII of this Section) for the work specifically requested in Section II: BASIC SERVICES (Activities 1 through 3).

Identify the persons who will be responsible for representing the Professional and include their names, titles, addresses and telephone numbers.

State that the partner signing the transmittal letter is authorized legally to bind the Professional, and that the Professional can and will comply with the requirements listed in this RFP.

IV. Profile of the Professional

A. Indicate whether the firm is local, regional, national or international.

B. Identify the location of the office which will perform the audit and specify the number of partners, managers, supervisors, seniors and other professional staff employed at that office.

D. Describe, in general terms, the supporting office's capability for performing an audit of the DHA including the number and classifications of personnel skilled in governmental accounting who will work on the audit.

E. Provide PIH/REAC Acceptance / Rejection Rate for Audits Submitted.

F. Provide a copy of the Quality Assurance Audit Report conducted by REAC- QASS division (if any).

G. Provide proof that the Professional has received Satisfactory Peer Review Rating.

V. Mandatory Criteria

Professional must include the following criteria:

A. The Professional must furnish a "Certificate of Registration" to conduct business in the State of Texas.

B. A statement that affirms that the Professional meets the independence standards set forth in the GAO publication Standards for Audit of Governmental Organizations, Programs, Activities and Functions.

C. A statement that affirms that the Professional will assign a partner-in-charge directly to the engagement along with at least one audit manager who has managed HUD audits for state or local governmental entities and public housing authorities having requirements comparable to those of the DHA. Indicate that the partner-in-charge or at least one of the assigned audit managers has understanding of the requirements of the Title 2-200 and its supplements. Please indicate any engagements that the Professional's local office has performed in accordance with Title 2-200 and, in each instance, identify the cognizant agency. For each engagement include the names of the partner(s) or manager(s) assigned the audits, the governmental entities involved and representatives from the governmental units who can be contacted for references. Special consideration will be given to firms with housing authority audit experience.

Do not include any prior governmental engagements listed in this section that have completion dates prior to December 31, 2020.

D. A statement that affirms that the audit manager assigned by the Professional has managed audit engagements that had control environments similar to those of the DHA in risk and exposure.

E. A statement that affirms that the Professional has given careful consideration to sub-contracting with small and minority audit firms. Please indicate if the Professional intends to sub-contract with small minority owned audit firms and audit firms controlled by socially and economically disadvantaged individuals. Identify any firms that have been contacted for the purpose and include the name and address of the firm; the firm's principals and, if known, list the personnel of the sub-contracted firm that will be engaged in the audit proposed in this RFP. The utilization of such firms will be considered favorably in the award criteria.

VI. Summary of Professional’s Qualifications

A. The Professional must identify the audit management team (partner, managers, seniors and consultants) that will work on the audit, including any audit management staff from other than the designated office.

Resumes shall include relevant experience, continuing education, participation in organizations such as AICPA, GOFA and governmental organizations for each member of the audit management team.

B. The Offferor must describe the local and regional offices' ability to support the assigned audit team.

C. The Professional must identify any plans to rotate the partner, manager or seniors on the team and how continuity will be maintained in case of such rotation.

VII. Professional’s Approach to the Examination

A. Work Plan:

The Professional must submit a work plan that clearly describes the audit philosophy, approach, and sampling techniques that will be utilized to perform the audit requirements outlined in this proposal. Please include in the work plan the time segments of the work and the level of staff to be assigned. Include the names of audit management staff and the names of any specialists anticipated for participation in this audit. Do not include detailed audit programs.

B. Required Assertions:

1. The Professional must state whether the examination will be made in accordance with Generally Accepted Auditing Standards.

2. The Professional must state that the primary purpose of the examination will be to express an opinion on the financial statements as a whole and that such an examination is subject to the inherent risk that errors or irregularities may not be detected.

Indicate that if any other circumstances are encountered which require additional services, the Professional will give prompt notice to management officials above the level of involvement.

C. Compliance Audits:

The Professional must state that in accordance with the auditing standards of the cognizant Federal or State agency or in accordance with other applicable standards, the Professional will select the necessary procedures to test compliance and to disclose non-compliance with specified laws, regulations and contracts.

D. Evaluation of Internal Accounting Control:

The examination of the DHA's system of internal control shall be conducted in accordance with generally accepted auditing standards, and in accordance with procedures deemed necessary to determine compliance with contractual terms, regulations and policies prescribed by HUD and the governing Board of the DHA.

VIII. Compensation for Services Rendered and Accepted:

Please note that DHA does not pay progress billing during the audit period. Full payment is made of the agreed upon fees upon delivery of the audit report.

A. Term and Termination of Proposed Contract:

The Professional must state that the contract shall be in full force and in effect for the auditing services to be performed during five successive fiscal years ending December 31, 2026, 2027, 2028, 2029 and 2030 at DHA’s option.

B. Hours and Hourly Billing Rate:

The Professional must state separately for each of the five fiscal years, by staff level classification, the total hours and hourly billing rate that will be used in determining the CONTRACT PERIOD FEE for which the work specifically requested in the Scope of Work (Activity 1 and 2).

C. Total Basic Services Fee:

The Professional must state that the CONTRACT PERIOD FEE shall be determined by the following:

1. The aggregate charges based on total hours per staff level classification, times the applicable billing rate specified in B, above, for the set of two successive annual audits specified in this RFP.

2. State in the Letter of Transmittal (see Section 8, Document Requirements) for each of the three fiscal years covered by this RFP and in total, the proposed CONTRACT PERIOD FEE for which the work specifically requested will be done.

Part V: EVALUATION PROCESS AND SELECTION CRITERIA

Selection of the successful Professional will be at the sole discretion of the DHA. If a contract is awarded, it will be awarded to the responsible professional whose qualifications; price and other factors are deemed most advantageous to the DHA. Additionally, the DHA shall have the right to reject any and all proposals at its discretion.

Proposals will be evaluated by an Evaluation/Selection Committee. This team will review all of the proposals submitted by the deadline and make a recommendation.

The Evaluation Committee will base their selection on the following criteria:

Evaluation Criteria Max. Points

1. Qualifications and Review Ratings 20

2. Experience 20

3. Familiarity with FDS, PHAS & SEMAP 15

4. Time Commitment and Resources 15

5. Clarity and Responsiveness 10

6. Compensation–Hours and Rates per Hour 10

7. Compensation – Total Fee 10

Total Points Possible: 100

During proposal evaluation, the DHA reserves the right to call for supplementary information from Professional and to meet with all or any one of them to clarify points of uncertainty or ambiguity.

Professional agree to cooperate fully and promptly in providing such supplementary information or meeting requests.

Proposals will be evaluated and ranked according to the points received. After the initial scoring of proposals the top ranked Professional may at DHA’s option, be asked for a telephone or personal interview to clarify issues and, if necessary, following the interview, to submit “best and final” offers.

At the interview Professional should be prepared to discuss the proposed scope of work, including availability of staffing, accounting and payment procedures, schedules, qualification of subcontractors proposed for portions of the work, and such other items as are directly related to the proposal.

After interviews and the receipt of best and final offers, each of those top ranked Professional will be re-evaluated and rescored using the original evaluation factors. DHA reserves the right to conduct negotiations with more than one of finalist Professional. One or more Professional with the highest overall scores, whose proposals are most advantageous to DHA considering price and other factors, as specified in this RFP, will be selected as the successful Professional(s).

Part VI: GENERAL CONDITIONS OF THE RFP

General Conditions

1. DHA reserves the right to accept or reject any and all Qualifications / Proposals submitted, either in whole or in part, with or without cause; to waive any informalities of any Proposal; to cancel this RFP; and, to make the award in the interest of DHA.

2. DHA reserves the right to request additional information, if needed, from prospective contractors.

3. In the event that it becomes necessary for DHA to revise any part of this RFP, revisions will be provided to all prospective contractors who picked up or were delivered the initial RFP, providing a name, address, telephone number, fax number, and e-mail address have been provided to DHA.

4. All Proposals submitted in response to this RFP will be considered public information and may be made available to the general public (including news media) unless confidential and / or proprietary information is submitted under separate cover and is clearly designated as such.

5. The Proposer shall provide a presentation and attend a pre-selection interview if requested to do so by DHA.

6. The Proposer affirms that he/she is of lawful age and that no other person, firm, partnership, or corporation has any interest in this submittal or in the contract proposed to be entered into.

7. The Proposer affirms that its Proposal is made without any understanding, agreement or connection with any other person, firm, partnership, or corporation making a submittal for the same purpose, and is in all respects fair and without collusion or fraud.

8. DHA may award one or more contracts for services under this RFP.

9. The Proposer has carefully read the provisions, terms, and conditions of the proposal document and does hereby agree to be bound thereby.

10. DHA retains the right to negotiate with the selected firm.

11. The Respondent must meet DHA’s insurance and indemnification requirements set forth herein below.

DHA Insurance Requirements

The Selected firm will be required to provide the insurance as listed below.

(a) Contractor shall procure and maintain at its sole cost and expense for the duration of this Contract, insurance against claims for injuries to persons or damages to property which may arise from or in connection with the performance of the work hereunder by Contractor, its agents, representatives, volunteers, employees or subcontractors. Contractor acknowledges that it has familiarized itself with the extent and scope of work to be performed and certifies that its insurance policies provide coverage for losses that might arise from the types of hazards to be found therein.

i. Contractor's insurance coverage shall be primary and noncontributory with respect to DHA, its commissioners, officers, directors, employees and volunteers.

ii. To the extent that subcontractors may be used, Contractor shall include all subcontractors as additional insureds under its policies or shall furnish separate certificates and endorsements for each subcontractor. All coverage for subcontractors shall be subject to all of the requirements stated herein.

iii. Certificates of Insurance and endorsements shall be furnished to

DHA and approved by DHA before services are furnished.

iv. The following standard insurance policies shall be required:

----- Commercial General Liability Policy ----- Workers' Compensation Policy ----- Automobile Liability Policy ----- Professional Liability Insurance

v. Approval, disapproval or failure to act by DHA regarding any insurance supplied by Contractor shall not relieve Contractor of full responsibility or liability for damages and accident as set forth in the contract documents. Neither shall the bankruptcy, insolvency or denial of liability by the insurance company exonerate Contractor from liability.

(b) The following requirements are applicable to all policies:

i. Commercial General Liability and Workers Compensation insurance shall be written by a carrier with an A-: VII or better rating in accordance with current A.M. Best Key Rating Guide.

ii. Only insurance carriers licensed or duly authorized to do business in the State of Texas will be accepted.

iii. Only deductibles applicable to property damage are acceptable; if applicable they must be shown on the certificate of insurance and approved by DHA.

iv. Except for Professional Liability insurance, "Claims made" policies will not be accepted.

v. DHA, its commissioners, officers, directors, employees, and volunteers, are to be added as "Additional Insured" to the General Liability and the Automobile Liability policies. The coverage shall contain no special limitations on the scope of protection afforded to DHA, its commissioners, officers, directors, employees, and volunteers.

vi. Each insurance policy shall be endorsed to state that coverage shall not be suspended, voided, canceled, nonrenewed or reduced in coverage or in limits except after thirty (30) days prior written notice by certified mail, return receipt requested has been given to DHA.

vii. Upon request, certified copies of all insurance policies shall be furnished to DHA.

(c) COMMERCIAL GENERAL LIABILITY INSURANCE

The following Commercial General Liability Insurance is required:

i. Minimum Limits of $1,000,000 per Occurrence with an annual Aggregate of $1,000,000 for Bodily Injury, Personal Injury and Property Damage.

ii. Coverage shall be provided for premises/operations and product/completed operations hazards.

iii. The ISO Commercial General Liability Policy form ("Occurrence" form CG 0001, Ed. 11/88) or broader with no deletions of coverage.

Any exclusions, changes or limitations of coverage must be submitted with Engineer's written proposal and must be approved by the DHA risk manager.

iv. A Waiver of Subrogation in favor of DHA must be endorsed to the policy.

(d) WORKERS' COMPENSATION INSURANCE

The following Workers' Compensation is required:

i. Minimum Employer's Liability limits of:

(a) By Accident -- $500,000 each accident;

(b) By Disease -- $500,000 each Employee and Policy limit.

ii. "Texas," must appear in Item 3A of the declarations page or Item 3C must contain the following: "All states except those listed in Item 3A and the state of NV, ND, OH, WA, WV, and WY."

iii. A Waiver of Subrogation in favor of DHA must be endorsed to the

(e) AUTOMOBILE LIABILITY

The following Automobile Liability Insurance will be required:

i. On Owned, Nonowned or Hired motor vehicles used on the site or in connection therewith, a minimum Combined Single limit of $1,000,000. each Accident for Bodily Injury and Property Damage.

ii. DHA, its commissioners, officers, directors, employees and volunteers, shall be added as "Additional Insureds."

iii. Insurance Services Office Business Auto coverage form (CA 0001, Ed. 6/92) or broader with symbol 1, "any auto" shown in the Covered Autos portion of the declarations page.

iv. There shall be no special limitations regarding the scope of protection afforded to DHA, its commissioners, officers, directors, employees and volunteers.

v. A Waiver of Subrogation in favor of DHA must be endorsed in the

(f) PROFESSIONAL LIABILITY

The following Professional Liability Insurance will be required:

i. Minimum limits of liability of $1,000,000. each Claim, $1,000,000.

Aggregate.

ii. The services which are to be rendered to the DHA must be specifically defined in the policy as an insured service.

iii. If the Professional Liability policy is written on a "Claims made" form, the following additional requirements apply:

(a) A retroactive date must be on or before the execution date of the Contract and the policy must provide an extended reporting period of not less than five years following the completion date of the Contract; or

(b) The Contractor agrees to keep valid and collectible

Professional Liability insurance in full force and effect for a minimum of five years after the completion of this Contract.

(g) CERTIFICATES OF INSURANCE

All Certificates of Insurance shall be prepared and executed by the insurance company or its authorized agent, and shall contain provisions warranting the following:

i. The company is authorized to do business in the State of Texas.

ii. The insurance set forth by the insurance company is written on forms which have been approved by the Texas State Board of Insurance or ISO.

iii. Sets forth all endorsement and insurance coverage according to requirements and instructions contained herein.

iv. Shall specifically set forth the notice of cancellation, termination, or change in coverage provisions to DHA.

v. Original endorsements affecting coverage required by this section shall be furnished with the certificates of insurance.

(h) VERIFICATION OF COVERAGE

The following requirement pertains to all Certificates of Insurance.

Contractor shall furnish DHA with certificates of insurance and with original endorsements effecting coverage by this clause. The certificates and endorsements for each policy are to be signed by a person authorized by that insurer to bind coverage on its behalf and written on forms that have been approved by the Texas Department of Insurance or Insurance Services Office.

They must set forth all coverage and deductibles as well as the notice of cancellation, termination or change in coverage provisions to DHA according to requirements and instructions contained herein Certificates of insurance (or certified copies of policies) and any required endorsements shall be furnished to and approved by DHA before work commences. DHA reserves the right to require complete, certified copies of all required insurance policies at any time.

(I) NOTICES

All notices pertaining to insurance shall be given to DHA at the following address:

DHA

Kenneth Duke Director of Procurement 3939 North Hampton Road

INDEMNIFICATION

TO THE EXTENT PERMITTED BY LAW, CONTRACTOR AGREES TO DEFEND,

INDEMNIFY AND HOLD DHA, ITS COMMISSIONERS, OFFICERS,

DIRECTORS, EMPLOYEES, AGENTS, ATTORNEYS, CONSULTANTS, AND

VOLUNTEERS HARMLESS AGAINST ANY AND ALL CLAIMS, LAWSUITS,

JUDGMENTS, FINES, PENALTIES, COSTS, LOSSES AND EXPENSES,

INCLUDING BUT NOT LIMITED TO ATTORNEY'S FEES, “DAMAGES” FOR

PERSONAL INJURY (INCLUDING DEATH), PROPERTY DAMAGE, INJURY TO

OR DESTRUCTION OF TANGIBLE PROPERTY, FAILURE TO COMPLY WITH

GOVERNMENTAL LAWS OR REGULATIONS, OR OTHER HARM FOR WHICH

RECOVERY OF DAMAGES IS SOUGHT, SUFFERED BY ANY PERSON OR

PERSONS THAT MAY ARISE OUT OF OR BE OCCASIONED BY

CONTRACTOR BREACH OF ANY OF THE TERMS OR PROVISIONS OF THIS

CONTRACT, OR BY ANY ACT OR OMISSION OF CONTRACTOR, ITS

OFFICERS, AGENTS, EMPLOYEES OR SUBCONTRACTORS, IN THE

PERFORMANCE OF THIS CONTRACT. SUCH OBLIGATION SHALL NOT BE

CONSTRUED TO NEGATE, ABRIDGE, OR OTHERWISE REDUCE ANY OTHER

RIGHT OR OBLIGATION OF INDEMNITY WHICH WOULD OTHERWISE EXIST

AS TO ANY PARTY OR PERSON DESCRIBED IN THIS SECTION. THE

PROVISIONS OF THIS PARAGRAPH ARE SOLELY FOR THE BENEFIT OF THE

PARTIES HERETO AND NOT INTENDED TO CREATE OR GRANT ANY

RIGHTS, CONTRACTUAL OR OTHERWISE, TO ANY OTHER PERSON OR

ENTITY.

The Request for Proposals (“RFP”) may be downloaded from DHA’s website (https://dhantx.com/business-partners/procurement/ ).

Acceptance of RFP and Contract Terms

Proposer's submission of a qualification/proposal in response to the RFP shall constitute acceptance by the Proposer of the terms and conditions of this RFP. In the event that the Proposer's qualification/proposal is accepted for contract award, the Proposer agrees to enter into a contract with DHA in a form substantially similar to the contract form appended hereto as Exhibit A.

Contract Award

Subject to the rights reserved in this RFP, DHA will award the contract by written notice to the selected Proposer (the "Contractor"). The award of the contract is subject to the approval of DHA Contract Administrator and it shall be conditioned on the successful negotiation of revisions, if any, to the qualification/proposal, recommended as part of the evaluation of qualifications/proposals.

No Warranty

Proposers are required to examine the RFP, specifications, and instructions pertaining to the services requested. Failure to do so will be at the Proposer's own risk. It is assumed that the Proposer has made full investigation as to be fully informed as to the extent and character of the services requested and of the requirements of the specifications. No warranty or representation is made or implied as to the information contained in this RFP.

Expense of RFP Submission

All expenses incurred in the preparation and submission to DHA of qualifications/proposals in response to this RFP shall be borne by the Proposer.

(THIS SECTION INTENTIONALLY LEFT BLANK)

https://dhantx.com/business-partners/procurement/

EXHIBIT A: Sample Contract for Services

Pursuant to: RFP 2026-

DHA CONTRACT FOR SERVICES

In consideration of the mutual promises and covenants herein contained, ______________, (hereinafter referred to as the "Contractor") and DHA, 3939 North Hampton Road, Dallas, Texas 75212 (hereinafter referred to as the "DHA") agree as follows:

1. SERVICES

Contractor shall furnish to DHA the services attached hereto as Exhibit A and made a part hereof for all…