1-RFP - Audit Services - 2025-2029 Final.pdf

REQUEST FOR PROPOSALS:

PROFESSIONAL AUDITING SERVICES

Issued by:

Davis County, a political subdivision of the state of Utah PO Box 618

61 South Main Street

Farmington, UT 84025

Date of Issue: September 19, 2025

Responses Due: October 15, 2025

Bid Submission Requirements

Required: Submissions will be accepted through Bonfire at utah.bonfirehub.com. If you have trouble submitting online, you can email support.bonfire@eunasolutions.com for assistance.

Proposals must be received by Davis County no later than Wednesday, October 15, 2025, at 5:00 p.m. MT.

Alternatively, Vendors may submit one original and one electronic copy of their proposal to Davis

County. The electronic copy of the proposal must be in “PDF” format and submitted on a flash drive or other electronic storage medium. Please submit proposals by mail or hand delivery as set forth below Proposals submitted via email will not be accepted.

If provided by Mail: If Provided by Hand Delivery:

Davis County Davis County

Attn: Purchasing Manager Attn: Purchasing Manager

PO Box 618 61 S Main St, Room 102

Farmington, UT 84025 Farmington, UT 84025

Required: Complete the Written Claim of Business Confidentiality and Concise State of Reasons

Supporting This Claim of Business Confidentiality, attached as Exhibit A to this RFP, have it signed by an authorized representative, and submit it as the first substantive item in the proposal.

Required: Complete the Vendor Proposal Form, attached as Exhibit B to this RFP.

Required: Submit minimum qualifications requirements. Requirements are found in Section III.

mailto:support.bonfire@eunasolutions.com

P a g e | 2

I. INTRODUCTION AND BACKGROUND

A. Davis County (the “County”) is soliciting proposals from certified public accounting (CPA) firms (the “Vendor”) to annually audit its financial statements for the fiscal years ending

December 31, 2025-2029. The County has received the Certificate of Achievement for

Excellence in Financial Reporting from the Government Finance Officers Association of the

United States and Canada (GFOA) for 31 consecutive years and is committed to continuing this effort.

B. Government Structure. The County is governed by an elected three-member County

Commission, who each serve overlapping four-year terms. The Commissioners have general oversight to ensure compliance with County rules, policies, and ordinances. The Commission also approves the adoption and amendment of the budget, serves as the legislative body and the property tax Board of Equalization, and regulates business licensing in the unincorporated areas of the County. Eight other elected officials also serve four-year terms as various administrative officers for the County.

The County provides services to both incorporated and unincorporated areas within the

County. Services administered by the County include general services, educational services, social services, public safety, public health, recreation and tourism, support services, and public works. The County also collects property taxes for all taxing entities within the County and distributes those funds to those entities.

C. Nature and Magnitude of Finance Operations. Most accounting functions are the responsibility of the Controller’s Office, including general accounting, capital assets, accounts receivable, accounts payable, purchasing, and financial reporting. Other County departments perform a variety of departmental-type financial responsibilities relating to the function of the offices they serve. Certain subsidiary accounting information is maintained at the department level to meet the unique needs of those organizations, including grant reporting. However, all transactions that have an impact on the County's budgetary system and general ledger are processed through the central financial system, for which the Controller's Office has responsibility. The County uses the financial components of the Tyler Munis enterprise resource management system to manage this effort.

Based on statutory authority, the elected Treasurer maintains cash and investment records. The

Treasurer also serves as property tax collector for all taxing entities within the County and disburses substantial amounts of tax collections to those entities each year.

D. Basis of Accounting and Budgetary Control. The County’s annual financial statements for governmental funds are prepared using the modified accrual basis of accounting. Government-wide, proprietary fund, and fiduciary fund financial statements are prepared using the accrual basis of accounting as required by generally accepted accounting principles.

Annual budgets are prepared and adopted before December 31 for the calendar year commencing the following January 1 in accordance with the Uniform Fiscal Procedures Act

P a g e | 3 for Utah Counties. Budgets for the General Fund, all special revenue funds, debt service funds, and capital projects funds are legally required and are prepared and adopted on the modified accrual basis of accounting. Budgetary control is maintained on a division level as required by state law, and any increases to budgeted revenues or expenditures for a division must be approved by the Commission after a public hearing. Other adjustments may be made to the budget throughout the year so that departments and funds do not end the year in a deficit position.

E. Fund Structure

The County uses the following fund types in its financial reporting:

Fund Type

Major

Funds

Nonmajor

Funds

Total Individual

Funds

General Fund 1 N/A 1

Special Revenue Funds 3 11 14

Debt Service Funds 0 3 3

Capital Projects Funds 1 0 1

Enterprise Funds 2 0 2

Internal Service Funds N/A N/A 4

Custodial Funds N/A N/A 2

According to State law, only governmental funds must demonstrate budgetary compliance in the Annual Comprehensive Financial Report (ACFR); therefore, even though the County’s financial system includes adopted budgets for proprietary funds, those budgets are not reflected in the ACFR.

The County’s 2024 ACFR is available online at https://www.daviscountyutah.gov/controller/finance-budget. We strongly encourage each responding Vendor to review these documents to gain a more thorough understanding of Davis

County’s government structure, financial condition, fund structure, and reporting requirements.

II. SCOPE OF WORK

A. Type of Audit Opinion. The County desires the Vendor to express an opinion on the fair presentation of its basic financial statements in conformity with accounting principles generally accepted in the United States of America.

The Vendor is not required to audit the supplementary combining and individual fund financial statements and supporting schedules found in the Supplementary Information section of the

ACFR. However, the Vendor is to provide an "in-relation-to" opinion on these combining and individual fund financial statements and supporting schedules based on the auditing procedures applied during the audit of the basic financial statements. The Vendor is not required to audit the Introductory or Statistical sections of the report.

P a g e | 4

Required Supplementary Information, including Management’s Discussion and Analysis, is not part of the basic financial statements, but is supplementary information required by the

Governmental Accounting Standards Board. This supplementary information is therefore not audited, but the Vendor shall be responsible for performing certain limited procedures as mandated by auditing standards generally accepted in the United States of America.

The Vendor is not required to audit the schedule of expenditures of federal awards. However, the Vendor is to provide an "in-relation-to" report on that schedule based on the auditing procedures applied during the audit of the financial statements.

To meet the requirements of this request for proposals, the audit shall be performed in accordance with auditing standards generally accepted in the United States of America as set forth by the American Institute of Certified Public Accountants (AICPA); the AICPA Audits of State and Local Governmental Units audit and accounting guide; and the Government

Auditing Standards, published by the U.S. General Accounting Office. Federal compliance test work will be done in accordance with Uniform Guidance.

B. Reports to be Issued. The following reports will be issued at the completion of each audit:

1. Annual Comprehensive Financial Report (ACFR) – The Controller’s Office will be responsible for completing, printing, and posting on the County’s website the final

ACFR. The Vendor must be willing to provide its signed opinion letter in electronic format for inclusion in the final electronic report.

2. All Single Audit reports. The Vendor must be willing to provide these reports in electronic format for inclusion in the ACFR. The Vendor must also be willing to prepare the Form SF-SAC for electronic submission to the Federal Audit

Clearinghouse as required.

3. All reports required by the state compliance guidelines issued by the Office of the

Utah State Auditor. This report will be issued separately and will not be included as part of the ACFR. The County expects to distribute this report electronically as well and will need to combine it with the ACFR for electronic submission to the State

Auditor’s Office.

4. The Vendor will issue a comprehensive management letter as required at the conclusion of each year’s audit.

C. Special Considerations:

1. Audit Time Requirements and Deadlines.

a. The County must annually submit the ACFR to the GFOA and the Office of the

Utah State Auditor by June 30th.

b. The County must annually file audited financial statements on Electronic

Municipal Market Access (EMMA) by June 28th.

P a g e | 5

c. Vendor should annually complete its fieldwork and issue an opinion letter by

June 1st.

d. Vendor must communicate with the County immediately if there are any issues that could cause a delay in the completion of any of the above-mentioned requirements in time to meet their required deadlines and must do everything to meet the established deadlines.

e. Audit fieldwork may commence once the County has its trial balance and supporting records ready for review. This should annually be on or before April

10. Fund Financial Statements will be ready soon thereafter. Preliminary testing may be performed prior to that if coordinated with the County.

f. The Vendor should provide an audit plan to the County at an entrance conference no later than February 7th each year. The entrance conference should also include discussion of prior audit problems (if applicable), timelines for the current year’s audit procedures, any interim work to be performed, and any anticipated audit issues.

g. The Vendor shall provide progress reports to discuss any significant or unusual audit issues, major findings, and all management comment letter recommendations should be brought to the attention of the appropriate individual(s) as soon as they arise. Periodic coordination meetings may also be held throughout the audit, involving key individuals from the County and the

Vendor.

h. The Vendor shall present its report to the County Commission or the Audit

Committee to discuss the results of fieldwork and review any significant findings. This meeting should take place in July each year.

2. GFOA Certificate of Achievement. As stated above, the County is committed to annually receiving the Certificate of Achievement for Excellence in Financial

Reporting from the GFOA. The Vendor must assist the County in meeting all required deadlines to qualify to receive this certificate. The Vendor shall bring to the County’s attention any issues that could impact the County’s receipt of the Certificate of

Achievement Award.

3. Additional Professional Services. The County may request the Vendor to render additional services to either supplement the services requested in this RFP or to perform additional work for “special projects.” Such additional work shall be performed only upon request of and approval by the County Commission and Controller, and shall require a separate addendum to the contract. Any such additional work agreed to between the County and the Vendor shall be performed at the same quoted rates as set forth in the schedule of fees and expenses shown in the Vendor’s proposed fee schedule or as otherwise agreed in writing by the County and the Vendor.

4. Use of Audit Report in Official Statements and Posting on Web Sites. The County will consider a completed audit report to be a County-owned document and plans to use it in any appropriate manner without obtaining prior permission from the Vendor and without being charged a fee by the Vendor. This will include incorporating the

P a g e | 6 audited financial statements, including the report of the Vendor, into an offering statement, or posting the ACFR on the County’s web site and the State Auditor’s website. Such ownership rights shall remain with the County provided that all of the following conditions have been met:

• The Vendor’s report accompanies the same complete set of financial statements for which an opinion was rendered;

• The financial statements are not used in a potentially misleading manner; and

• No materially subsequent event has occurred that might render the financial statements potentially misleading.

5. Availability of Audit Reports and Working Papers. All working papers and reports must be retained, at the Vendor's expense, for a minimum of five (5) years, unless the

County notifies the Vendor in writing of the need to extend the retention period. The

Vendor shall respond to the reasonable inquiries of successor auditors and allow successor auditors to review working papers relating to matters of continuing accounting significance.

6. Management Representation Letter. If the Vendor requires written representations from County management, such as is typical in a management representation letter, the County wishes to receive a draft version of the representation letter at least one week in advance of the anticipated date of signing to make officials aware of the

Vendor's expectations. Any technical terms used in the representation letter that may not reasonably be understood by a non-accountant official should be so written or otherwise explained to enable County officials to know what they are representing with their signatures.

7. Communication with Those Charged with Governance at the Conclusion of the

Audit and Management Comment Letter. The Vendor shall use the following procedure regarding issues that may be included in the Vendor’s management comment letter:

• At the time an issue or concern comes to the Vendor’s attention during the course of conducting an audit, the Vendor should discuss the matter with the appropriate level of authority (generally the division director, or, in the case of an elected office, the elected official or his/her designee who deals with the operational matter in question). The Vendor should document the item of concern and the nature of the discussion, and then ask the affected County official to sign an acknowledgment of the discussion and any corrective action that was discussed. Also, in addition to providing a copy to the affected party, the Vendor should provide a copy of the signed acknowledgment to the

Controller.

D. Assistance Provided to the Audit Firm. The County Controller's Office staff will be available during the audit to assist the Vendor by providing information, documentation, and explanations.

The Lead Reporting Auditor and the Finance Manager, under the direction of the Controller, are

P a g e | 7 the primary contacts for audit assistance and the first level of communication between the County and the Vendor dealing with direct audit matters. The Controller’s Office will prepare confirmations at the request of the Vendor.

III. PROPOSAL SUBMISSION REQUIREMENTS

Proposal Submission Requirements. The proposals submitted by the Vendor in response to this

RFP must be organized sequentially to address each of the subsections directly below (Failure to comply with the sequential organization requirement or failure to satisfy one or more of the proposal submission requirements directly below may result in the rejection of a Vendor submitted proposal):

1. Complete the Written Claim of Business Confidentiality and Concise State of Reasons

Supporting This Claim of Business Confidentiality, attached as Exhibit A to this RFP, have it signed by an authorized representative, and submit it as the first substantive item in the proposal.

2. Complete and submit the Vendor Proposal Form, attached hereto as Exhibit B, which an authorized representative of the Vendor must sign.

3. Provide a brief description of the Vendor's historical background, its focus, the scope and nature of services routinely provided by the Vendor on projects of this nature, and

Vendor’s capabilities. Identify the type of business (corporation, partnership, sole proprietor, etc.) and whether licensed to do business in the State of Utah.

4. The Vendor should provide an affirmative statement that it is a licensed CPA firm and that it is independent of Davis County as defined by generally accepted auditing standards and the U.S. General Accounting Office's Government Auditing Standards.

The Vendor should also list and describe the Vendor's professional relationships involving the County for the past five years, together with a statement explaining why such relationships do not constitute a conflict of interest relative to performing the proposed audit.

5. The proposal should state the size of the Vendor, the size of the Vendor's governmental audit staff, the location of the office from which the work on this engagement will be performed, the number and nature of the professional staff to be employed in this engagement on a full-time basis, and the number and nature of the staff to be so employed on a part-time basis. If the Vendor is a joint venture or consortium, the qualifications of each firm comprising the joint venture or consortium should be separately identified and the firm that is to serve as the principal auditor should be noted.

6. The Vendor is also required to submit a copy of the report on its most recent external quality control review, with a statement whether that quality control review included a review of specific government engagements. The Vendor shall also provide information on the results of any federal or state desk reviews or field reviews of its

P a g e | 8 audits during the past three years. In addition, the Vendor shall provide information on the circumstances and status of any disciplinary action taken or pending against the

Vendor during the past three years with state regulatory bodies or professional organizations.

7. Provide an organizational chart showing the level of organizational responsibility of all major participants (partners, managers, other supervisors, and specialists) of the

Vendor's proposed audit team. Include resumes of those major participants who will be directly involved in the overall auditing effort. Indicate whether each such person is registered or licensed to practice as a certified public accountant in Utah. Provide information on the government auditing experience of each person. Provide complete information regarding the number, qualifications, experience and training, including relevant continuing professional education, of the other staff to be assigned to this engagement.

8. Provide detailed relevant experience of similar projects which shall include the following: completion date; name of client, contact person, current phone; brief description of service performed or project scope; and any other pertinent information regarding experience. Outline this experience in the following order:

a. Prior engagements with the County or other government entities. List separately any prior engagements with the County or other government entities. Include the most significant engagements (maximum of 5) performed in the last five years that are similar to the engagement described in this request for proposal. These engagements should be ranked on the basis of total hours. Indicate the scope of work, date, engagement partners, approximate total hours, and the name and telephone number of the principal client contact.

b. GFOA Certificate of Achievement Experience. Please include a list of all clients you have assisted who have been awarded and currently maintain the GFOA Certificate of Achievement for Excellence in Financial Reporting.

c. Implementation of New GASB Pronouncements. Please provide specific examples of how Vendor has assisted its clients, especially other government entities, in implementing new accounting standards.

9. Describe Vendor's approach to the audit. Describe Vendor's overall philosophy and how it will be applied to the project. Describe your firm's capability to deal effectively with the County to ensure the County's needs are met.

a. Specific audit approach. Vendors should provide any information regarding the specific audit approach you feel the County should be aware of, or that may distinguish your firm’s approach from other audit firms.

b. Identification of anticipated potential audit problems. The proposal should identify and describe any anticipated potential audit problems, the Vendor's approach to

P a g e | 9 resolving these problems, and any special assistance that will be requested from the

County.

c. Report format. One copy of a financial report from one of Vendor’s clients considered by Vendor to be the most similar in size and nature to the County should be submitted with the proposal. This should preferably be in “PDF” form and should be clearly labeled on the same electronic storage medium as the firm’s proposal. Alternatively, a web site link where one can be viewed or downloaded may be used. A clear indication should be made in the response if your firm anticipates using any notable deviation from what would be considered as standard formats for the required reports. If any such deviations are anticipated, the Vendor should include sample formats for those reports.

10. Project Schedule - Provide a summary of estimated total planned hours for the entire engagement, indicating a subtotal for partners, managers, seniors and staff. At the

Vendor’s option, the planned hours may also be indicated for each segment of the audit

(Financial Statement Audit, Single Audit, State Legal Compliance, etc.). Provide a brief history of Vendor's past experience and the ability to complete projects on time.

11. Proposed Fees. The County will consider proposals which meet the required purpose and scope of the work and provide the best value to the County. All pricing quotes provided must remain valid for the purpose of drafting a contract until 60 days after the bid closing. Any proposal which does not offer to remain firm for this required period may be considered as non-responsive.

Bids should include cost breakout for the following items:

a. Total All-Inclusive Maximum Price for each audit year 2025-2029. The bid should contain all pricing information relative to performing the audit engagement as described in this RFP. The total all-inclusive maximum price to be bid must contain all direct and indirect costs including all out-of-pocket expenses.

b. Rates of Partner, Managers, Supervisory and Staff Level. The bid should include a schedule of standard professional fees, and fees quoted for this engagement, if different, presented in the format provided in Exhibit C. The quoted rates will be used for additional work (“special projects”) as explained above.

IV. EVALUATION CRITERIA

The Selection Committee will review, evaluate and rank the proposals submitted. The County reserves the right to request a best and final offer. A recommendation will then be presented to the Davis County Commission for consideration and approval.

Review criteria are considered around the following:

15% Firm's Qualifications

The Vendor’s qualifications and demonstrated ability to perform the required services at specified levels described in the Scope of Work. The Vendor’s indication of the

P a g e | 10 understanding of the purpose and scope of the proposed services, as evidenced by the quality of the proposal submitted. This includes special emphasis on the Vendor's ability to demonstrate it can assist the County in continuing to meet all applicable reporting requirements as well as in obtaining the GFOA Certificate of Achievement.

15% Audit Team

The professional experience, qualifications, and educational background of the individual(s) assigned to this project in working together and conducting similar work of comparable size and complexity. The shown capability to deal effectively with the client based upon references provided and other resources such as the County’s previous experiences with the Vendor and those of other local governmental agencies.

25% Relevant Experience

The Vendor’s background and related experience in conducting similar projects of comparable size and complexity. This includes special emphasis on the Vendor's demonstrated ability to assist its clients in complying with all applicable reporting requirements of GASB, the State of Utah, and the federal government; in assisting clients in obtaining the GFOA Certificate of Achievement; and in working effectively with the client.

10% Proposed Approach

The overall approach the Vendor proposes to take for each task of the project. The shown methodology and philosophy and how it will be applied to this project.

15% Project Schedule

The demonstrated ability of the Vendor to perform the services within the specified time requirements set forth in the RFP, by the adherence to the terms, conditions and requirements of the specifications listed.

20% Proposed Fee

The cost to be charged by the Vendor to the County for performance of the services required under the solicitation. The breakdown of all proposed costs as requested should be clear and concise.

V. INTERVIEWS

A committee of individuals representing the County will perform the evaluation of all proposals. Following this evaluation process, the committee may elect to ask certain Vendors to complete an oral interview or provide a demonstration before the committee. The purpose of the interview or demonstration is to allow those further selected Vendors to expand upon and discuss their written responses. This interview must be attended by the same project team personnel who will be assigned to the Project should the Vendor be awarded a contract. Oral interviews and demonstrations are provided at the sole discretion of the County and are for the purposes of allowing the County to broaden their understanding of certain selected

Vendors and their proposals.

P a g e | 11

VI. PROJECTED SCHEDULE FOR THE RFP PROCESS

The County reserves the right to modify this schedule at its discretion.

Activity Date

Publish RFP September 19, 2025

Last day to submit questions October 3, 2025

Proposal Due Date October 15, 2025 by

5:00 pm

Estimated Issuance of Notice of Intent to Engage in Contract Negotiations November 11, 2025

VII. INQUIRIES

All questions relating to this RFP must be directed to the Davis County Contracts and Grants

Administrator, via email at purchasing@daviscountyutah.gov. The deadline to submit questions regarding this RFP is October 3, 2025, at 4:00 p.m. Mountain Time. The County may reject any proposal submitted in response to this RFP if one or more employees, agents, representatives or otherwise contacts any other County employee, agent, or representative regarding this RFP.

VIII. PROTESTS

Vendors may file a protest relating to this RFP pursuant to the County’s purchasing policy and procedures governing requests for proposals (the “RFP Policy”). Vendors may receive a copy of the RFP Policy by requesting a copy of the RFP Policy through an email sent to purchasing@daviscountyutah.gov .

IX. WRITTEN AGREEMENT REQUIRED

A. Written Agreement. The County’s standard form RFP contract is attached to this RFP as

“Exhibit D”. If Vendor wishes to propose altering any of the terms of the standard form

RFP contract and/or the RFP, including exhibits, attachments, or addenda, Vendor must specifically identify proposed alterations in Vendor’s proposal with reasonable alternatives presented. The County may or may not, in its sole discretion, consider proposed alternatives. Vendors are advised that the County is not bound by the terms of the RFP until a written agreement is fully executed, and any activity taken on by the

Vendor prior to full execution of a written agreement is done at the Vendor’s sole risk.

The contract resulting from this RFP must first be approved by the Davis County

Commission and will become effective only on the date of execution. The County reserves the right to review each contract on a regular basis regarding performance and service elements during the term of the contract.

B. RFP Cancellation. This RFP may be cancelled at any time prior to the execution of a written agreement if deemed in the best interests of the County. This includes cancellation of the RFP after an award has been made, but prior to the execution of a written contract. The Vendor is not entitled to recover any costs related to the mailto:purchasing@daviscountyutah.gov

P a g e | 12 preparation of the proposal due to cancellation of the RFP or withdrawal of an award prior to the execution of a written agreement.

X. CONTRACT AND PROPOSAL INFORMATION

Submitting a proposal acknowledges your firm has read, understands, and agrees to be bound and fulfill the requirements and terms and conditions of this solicitation.

A. Firm Pricing: All prices, quotes, or proposals are to remain firm for the duration of the project from submittal of RFP to final contract. Any proposal, which does not offer to remain firm for the required period, may be rejected by the County.

B. Termination or Debarment Certification: Federal and state regulations require certification by Vendors as to current history regarding debarment, eligibility, indictments, convictions, or civil judgements. Vendors must submit a certification that neither it nor its principals are presently debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded from soliciting work by any governmental department or agency.

Vendors must also certify that neither it nor its principals have been terminated during the performance of a contract or withdrew from a contract to avoid termination. If a Vendor cannot certify these two statements, the Vendor shall submit a written explanation of the circumstances for review. A Vendor must submit these certifications with its proposal.

C. Licensing: All applicable federal, state, and local licenses must be acquired before the contract is entered into. Licenses must be maintained throughout the entire contract period.

D. Registration: Persons doing business as an Individual, Association, Partnership, Corporation, or otherwise, shall be registered with the Utah State Division of Corporations and Commercial Code. NOTE: Forms and information on registration may be obtained by calling (801) 530-4849, or toll free at 877-526-3994 or by accessing:

www.commerce.utah.gov.

E. Public Domain: Offerors are advised that Utah law and County ordinances provide that, upon full execution of a contract subsequent to an RFP, the contents of the awarded proposal received pursuant to said request may be placed in the public domain and become public records subject to examination by any interested parties in accordance to the

Government Records Access Management Act (GRAMA), Utah Code Ann. §§ 63G-2-101 et seq. and County ordinance.

F. Changes or Modifications: A Vendor may modify its proposal before the deadline for

Vendors to submit proposals, which is set forth in the “Projected Schedule for the RFP

Process” section above. After this deadline, a Vendor is precluded from modifying its proposal unless otherwise permitted by the RFP Policy or this RFP.

G. Rejection of Proposals: The County reserves the right to reject any or all proposals, to accept any proposal in total or in part unless the Offeror clearly states in its proposal that acceptance must be on an "all or none" basis, to waive any minor irregularity or technical error in the form of proposals or in compliance with the instructions to proposers, and to

P a g e | 13 stop the selection process at any time it is considered to be in the best interests of the

County. Any proposal containing significant deviations, as defined by Davis County, from the specifications of the RFP will be rejected as non-responsive. Offerors claiming minor irregularities or technical errors must assume the burden of identifying them and justifying them to the County in order for the proposal to receive consideration.

H. Free and Competitive Bidding: Any agreement or collusion among prospective Offerors to fix a price or limit competition shall render the proposal void and such conduct shall be unlawful and subject to criminal sanction.

I. Conflicting Terms of Provisions: Any conflicts between one or more of the following shall be resolved in the following order:

1. The contract between the County and a Vendor for the services sought through this

RFP;

2. The RFP Policy;

3. The County’s other policies and procedures;

4. This RFP; and

5. The proposal submitted by a Vendor in response to this RFP.

P a g e | 14

EXHIBIT A

(Written Claim of Business Confidentiality and Concise

Statement of Reasons Supporting This Claim of Business

Confidentiality)

P a g e | 15

EXHIBIT A

Written Claim of Business Confidentiality and

Concise Statement of Reasons Supporting This Claim of Business Confidentiality

Required: Please check the box directly below that best describes the applicability of this form to the proposal:

⬜ This form does not apply to the proposal being submitted (If You Mark This Box, Stop Here)

⬜ This form does apply to the proposal being submitted and has been filled out completely and accurately (If You Mark

This Box, Please Fill Out the Remaining Portions of This Form)

Pursuant to Subsections 63G-2-305(1) and (2), Utah Code Annotated (2025, as amended), and Section 63G-2-

309, Utah Code Annotated (2025, as amended), (company name) asserts a claim of business confidentiality to protect certain portions of its proposal. An entire proposal cannot be identified as “Protected.”

Please mark the box or boxes directly below that best describe(s) the ground(s) for this claim of business confidentiality for certain portions of the proposal:

⬜ Trade secrets as defined in Section 13-24-2, Utah Code Annotated (1989, as amended), if the person submitting the trade secret has provided the governmental entity with the information specified in Section

63G-2-309, Utah Code Annotated (2025, as amended) (“Trade secret” means information, including a formula, pattern, compilation, program, device, method, technique, or process, that: (a) derives independent economic value, actual or potential, from not being generally known to, and not being readily ascertainable by proper means by, other persons who can obtain economic value from its disclosure or use; and (b) is the subject of efforts that are reasonable under the circumstances to maintain its secrecy.)

⬜ Commercial information or non-individual financial information obtained from a person if: (a) disclosure of the information could reasonably be expected to result in unfair competitive injury to the person submitting the information or would impair the ability of the governmental entity to obtain necessary information in the future; (b) the person submitting the information has a greater interest in prohibiting access than the public in obtaining access; and (c) the person submitting the information has provided the governmental entity with the information specified in Section 63G-2-309, Utah Code Annotated (2025, as amended).

The following is a concise statement of reasons supporting this claim of business confidentiality for the proposal:

Page Paragraph Reason

P a g e | 16

Please use additional sheets, if needed.

Pursuant to Section 63G-2-309 (2025, as amended), you will be notified, at the address provided in the proposal, if either some or all of the proposal claimed to be protected herein is classified “public” by Davis County or if

Davis County determines that some or all of the proposal claimed to be protected herein should be released after balancing interests under Subsection 63G-2-201(5)(b), Utah Code Annotated (2025, as amended), or Subsection

63G-2-401(6), Utah Code Annotated (2025, as amended).

Signed: __ Title: __________________________________

Printed Name: _ Date: __________________________________

P a g e | 17

EXHIBIT B

(Vendor Proposal Form)

P a g e | 18

Exhibit B

Vendor Proposal Form

Name:

(Provide the complete legal name of Vendor)

Address:

City: State: Zip:

List one person who Davis County may contact concerning the entity’s proposal.

Name:

Telephone Number:

E-Mail:

☐ I certify that the Vendor and Vendor’s principals comply with the termination and debarment conditions of Section X.B of this RFP. If Vendor cannot certify this statement, please attach a written explanation.

☐ I certify that to the best of my knowledge the information contained in this proposal is accurate and complete. I further certify that the Vendor authorizes me to submit this proposal and bind the Vendor.

By:

Printed Name:

Position or Title:

Date:

P a g e | 19

EXHIBIT C

(Proposed Schedule of Fees and Expenses)

P a g e | 20

Exhibit C

Proposes Schedule of Fees and Expenses

1. TOTAL ALL-INCLUSIVE MAXIMUM PRICE FOR EACH AUDIT YEAR 2025-2029

Year

Total All-Inclusive Maximum Price

Total

2. STANDARD AND QUOTED HOURLY RATES

Note: the rates indicated in this section are provided 1) for the general purpose and understanding of the County and 2) the “quoted” rates will be used as billing rates for “special projects”, as explained above.

Standard Hourly Rates Quoted Hourly Rates

Partners

Managers

Supervisory Staff/Seniors

Staff

Other

P a g e | 21

EXHIBIT D

(Professional Services Agreement Contract Template)

*Do not sign this template

Standard Professional Services Contract Version 1.17.2025 Page 1 of 4

STANDARD PROFESSIONAL SERVICES CONTRACT

This Standard Professional Services Contract (this “Contract”) is between Davis County, a body corporate and politic and a legal subdivision of the State of Utah (the “County”), and the following person or entity (the “Professional”):

The Professional: Contact Phone Number:

Contact Person: Contact Email:

Address: Type of Service:

WHEREAS, the County desires to obtain the services of a competent professional to provide the contractual services identified in this Contract.

WHEREAS, the Professional, who has represented to the County that it is a competent and experienced professional, desires to provide the contractual services identified in this Contract.

The parties therefore agree as follows:

1. The Professional’s Services. The Professional shall:

1.1. Detail materials and services;

1.2. Detail materials and services; and

1.3. Continue with as many subsections as needed to detail materials and services.

2. The County’s Obligations. The County shall:

2.1. Detail obligations, if any;

2.2. Detail obligations, if any; and

2.3. Continue with as many subsections as needed to detail obligations, if any.

3. Deadlines. The Professional shall complete its obligations under this Contract on or before insert month and day, 2025.

4. Effectiveness; Date; Termination. This Contract will become effective when all parties have signed it. The date of this

Contract will be the date that this Contract is signed by the last party to sign it (as indicated by the date associated with that party’s signature). This Contract will terminate on the date that the parties have satisfied each of their respective duties under this Contract, unless terminated earlier pursuant to Section 5 of this Contract.

5. Early Termination.

5.1. The County may terminate this Contract if annual appropriations, as part of the County’s annual public budgeting process, are not made or are insufficient to pay the Professional. This termination will be effective at the time that the

County’s notice is effective under Section 10 of this Contract.

5.2. The County may terminate this Contract due to its dissatisfaction, determined solely in the County’s discretion, with the

Professional’s services, which termination will be effective at midnight on the fifth day after the County’s notice is effective under Section 10 of this Contract.

5.3. The County may terminate this Contract for any reason, which termination will be effective at midnight on the 30th day after the County’s notice is effective under Section 10 of this Contract.

5.4. The County may terminate this Contract, which termination will be effective at the time the County’s notice is effective under Section 10 of this Contract, if:

5.4.1. The Professional engages in or permits any unlawful or disruptive conduct or any activity not permitted by law, regulation, ordinance, this Contract, or the policies of the County; and

5.4.2. The Professional fails to immediately cease such conduct or activity after notification by law enforcement, the

County, or otherwise.

5.5. Either party may terminate this Contract after a material breach of this Contract by the other party, which termination will be effective after the notice is effective under Section 10 of this Contract.

5.6. Either party may terminate this Contract if otherwise permitted by the terms of this Contract or if permitted by law or in equity, which termination will be effective after the notice is effective under Section 10 of this Contract, unless otherwise provided by the specific provision of this Contract, law, or in equity.

6. Compensation.

6.1. The County shall pay the Professional a sum not to exceed [sample contract. Submit dollar amount on cost sheet], upon the Professional’s completion of its obligations under this Contract.

6.2. The County shall pay the Professional for the obligations that it completes under this Contract through the date of termination, if this Contract is terminated early.

Standard Professional Services Contract Version 1.17.2025 Page 2 of 4

6.3. The County shall pay the Professional within 30 days after either Subsection 6.1 of this Contract or Subsection 6.2 of this Contract is satisfied, unless the parties agree, in writing, to alternative payment arrangements.

6.4. The Professional shall disclose its tax identification number to the County before a payment will be made by the County to the Professional.

6.5. The Professional shall pay all federal, state, or local taxes, contributions, assessments, or fees, which may be based on, or become due and owing, as a result of payments made by the County to the Professional under this Contract.

6.6. The Professional shall pay any and all consultants, subcontractors, material providers, or any other individual who, or entity that, provides services, personnel, materials, equipment, utilities or otherwise to, or at the request of, the

Professional and relating to this Contract.

6.7. The County may withhold payments from the Professional to protect the County from loss relating to:

6.7.1. Defective services not timely remedied;

6.7.2. Liens or claims filed or reasonable evidence of probable filing;

6.7.3. The Professional’s failure to promptly pay consultants, subcontractors, material providers, or any other individual who, or entity that, provides services, personnel, materials, equipment, utilities or otherwise to, or at the request of, the Professional and relating to this Contract;

6.7.4. Damage to the County or another person, entity, or otherwise; or

6.7.5. The Professional’s failure to timely perform or to perform at all under this Contract.

7. Professional Skill and Care of the Professional. The Professional shall perform the services identified in this Contract consistent with the professional skill and care ordinarily provided by other professionals:

7.1. With the same or similar professional license;

7.2. Providing the same or similar professional service:

7.2.1. In the same or similar locality;

7.2.2. At the same or similar time; and

7.2.3. Under the same or similar circumstances.

The Professional shall correct any services performed under this Contract that fail to satisfy this section within 30 days after the County’s notice to the Professional is effective under Section 10 of this Contract. The rights and obligations of the parties set forth in this section will survive the termination of this Contract.

8. Insurance. The Professional shall obtain and maintain the following types of insurance:

8.1. A valid professional liability insurance policy with minimum limits as follows:

8.1.1. Per occurrence - $1,000,000.00; and

8.1.2. Aggregate - $2,000,000.00;

8.2. A valid occurrence form commercial general liability insurance policy, which covers contractual liability, with minimum limits as follows:

8.2.1. Each occurrence - $1,000,000.00;

8.2.2. Damage to rented premises - $100,000.00;

8.2.3. Medical expense (Any one person) - $5,000.00;

8.2.4. Personal and advertising injury - $1,000,000.00;

8.2.5. General aggregate - $2,000,000.00; and

8.2.6. Products and completed operations aggregate - $2,000,000.00;

8.3. A valid automobile liability insurance policy with a combined single minimum limit of $1,000,000.00; and

8.4. A valid workers compensation and employers’ liability insurance policy with minimum limits as required by Utah law

(If any proprietor, partner, executive, officer, member, or other person is excluded from the workers compensation and employers’ liability insurance policy, then the Professional shall provide the County with the applicable state issued waiver).

The County may request the Professional to provide the County with certificates of insurance or other records that demonstrate that the Professional is in compliance with the insurance requirements set forth in this section (the “Certificates/Records”). If the Professional fails to provide the County with the requested Certificates/Records within three business days of the County’s request, then the County may immediately terminate this Contract. If the Professional fails to have one or more of the insurances required by this Contract, then the County may immediately terminate this Contract. The rights and obligations of the parties set forth in this section will survive the termination of this Contract.

Standard Professional Services Contract Version 1.17.2025 Page 3 of 4

9. Indemnification. The Professional shall:

9.1. Indemnify the County, and the County’s officials, employees, agents, and other representatives (collectively, the

“Indemnified Party”), against liability for damages caused by or resulting from the Professional’s breach of contract, negligence, recklessness, or intentional misconduct;

9.2. Indemnify the Indemnified Party against liability for damages caused by or resulting from the negligence of one or more of the Professional’s subconsultants;

9.3. Reimburse the Indemnified Party for attorney fees or other costs incurred due to the Professional’s breach of contract, negligence, recklessness, or intentional misconduct; and

9.4. Reimburse the Indemnified Party for attorney fees or other costs incurred due to the negligence of one of more of the

Professional’s subconsultants.

The Professional’s compliance with any provision of this Contract to obtain or maintain insurance shall not waive or limit the obligations of this indemnification provision. The rights and obligations of the parties set forth in this section will survive the termination of this Contract.

10. Notices. All notices under this Contract must be in writing and must be delivered personally, by a nationally recognized overnight courier, or by United States mail, postage prepaid, and addressed to the parties at their respective addresses set forth below (or to such other address that may be designated by a party in accordance with this section), and the same shall be effective upon receipt, if delivered personally, on the next business day, if sent by overnight courier, or three business days after deposit in the United States mail, if mailed. The initial addresses of the parties shall be:

The County The Professional

Davis County With a copy to:

Attn: Purchasing Manager Davis County

PO Box 618 Attn: Attorney’s Office, Civil Division

Farmington, UT 84025 PO Box 618

Farmington, UT 84025

Name of the Professional

Attn:

Mailing Address

City, ST Zip

11. Independent Contractor. The Professional shall perform this Contract as an independent contractor. The Professional acknowledges that it and its representatives are not employees of the County. The Professional further acknowledges that neither the Professional nor its representatives have any right to or will be provided with any of the County’s benefits.

12. Inconsistencies. The following order of precedence governs and controls any inconsistencies between this Contract, any attachments to this Contract, and any other documents referenced in this Contract or incorporated into this Contract by reference: 1) this Contract; 2) any attachments to this Contract; and 3) any other documents referenced in this Contract or incorporated into this Contract by reference.

13. Assignment Restricted. This Contract may only be assigned by a written instrument that is signed by authorized representatives of the parties. Any purported assignment of this Contract that is in violation of this section is void.

14. Waiver. A right, remedy, power, privilege or otherwise under this Contract is not waived by a party unless such waiver is in writing and signed by an authorized representative of the party granting the waiver.

15. Entire Contract. This Contract, including all attachments, if any, and any other documents referenced in this Contract or incorporated into this Contract by this reference, constitutes the entire understanding between, and agreement of, the parties with respect to the subject matter in this Contract.