16-Evaluation Criteria GEN2132533P1.pdf

EVALUATION CRITERIA

External Audit Services

Submit responses to all Evaluation Criteria. Vendors who fail to submit the information and/or documentation required by any Evaluation Criteria by the solicitation’s closing date and time—excluding Reference Forms—may receive no points (if applicable) for the corresponding Evaluation Criteria.

Refer to Instructions to Vendors, Section K, for additional information. Vendors should structure proposal to align in the order of the Evaluation Criteria.

Evaluation Criteria

1. Professional Personnel, Including Prime and Subcontractor(s) Maximum Points

A. Provide a description of the experience, professional and/or academic qualifications, licensures, and other vital information, including relevant experience on previous similar projects, of all key Prime Vendor and subcontractor employees and who will be assigned to this project including partners, managers, supervisors, and seniors who will have primary responsibility for performance of required auditing services.

Specifically identify the partners, managers, and in charge auditors that will be assigned to the audit and their resumes. Include an Organization Chart, identifying the functions to be performed by key individuals.

B. Provide planned staffing levels and adherence to professional standards.

i. Provide planned staffing levels for each year of the engagement including both number, level, and title. Include required experience for each level/title.

Include description of efforts and commitment to maintain continuity of planned staffing.

ii. Describe the approach to ensuring that all personnel assigned to the engagement meet and maintain the continuing professional education requirements under Generally Accepted Government Auditing Standards (GAGAS). Include a summary of the firm’s professional development framework, the minimum annual continuing education required for each staff level, and the firm’s process for monitoring, documenting, and verifying compliance with governmental auditing, accounting, and information technology auditing competencies relevant to the engagement.

iii. Disclose any impairments of independence, as defined by the American Institute of Certified Public Accountants, of the Prime or Subcontractor entities or employees assigned to the audit engagement.

2. Project Approach Maximum Points

A. Provide the Proposer Prime’s project plan, methodology, and recommended solutions in performing the services described in the Scope of Services.

i. Include the methodology and process of assigning responsibilities to

Evaluation Criteria subcontractors including identification of assigned responsibilities to subcontractors for issuing Audit Opinion(s) for the Reports identified in the Scope of Services.

ii. Include the audit planning approach (risk assessment, materiality, fraud considerations), the strategy for internal control testing (walkthroughs, design/operating-effectiveness testing, and, if applicable, Uniform Guidance compliance controls), and the use of interim work with roll-forward of results to year-end.

iii. Provide the procedures for monitoring the progress of the audit, including timeline and specific milestones, and communicating with the County, while the audit is in progress.

iv. Summarize the planned information technology (IT) audit approach, including use of computer-assisted audit techniques (CAATs) and data analytics; testing of IT general controls (user access, change management, operations), application/automated controls, system interfaces, and validation of key reports. Explain how these procedures will guide the auditor’s risk assessment, evaluation of internal control, decisions on reliance on controls, and the nature, timing, and extent of substantive testing, and how the team will obtain and document an understanding of the County’s IT environment during planning. Indicate any anticipated reliance on Service Organization Control (SOC 1) reports and how complementary user-entity controls will be addressed.

B. Describe the Prime’s and Subcontractor(s)’ system of quality management and quality control programs currently in effect:

i. Describe the system of quality management, including policies and procedures designed to ensure compliance with Generally Accepted Government Auditing Standards (GAGAS), including requirements for engagement quality reviews, supervision, independence safeguards, and governance over governmental audit engagements.

ii. Provide the most recent external peer review report and accompanying letter of comments, if issued, and indicate whether the peer review included a review of governmental audit engagements and compliance with GAGAS.

Disclose the current peer review rating and any required corrective actions, if applicable.

iii. Identify any desk reviews, field reviews, inspections, or other oversight

Evaluation Criteria activities conducted by Federal or State agencies on recent governmental audits performed by the Prime or subcontractor(s). Summarize the results of these reviews and disclose whether any findings, deficiencies, or disciplinary actions were issued—including sanctions by the reviewing entity or licensure discipline by a State Board of Accountancy—and the status of any required remediation.

3. Past Performance – Maximum Points

Describe Proposer prime’s experience and satisfactory completion, both on time and within budget, as a Prime contractor on projects of similar nature and scope, for the past five (5) years; including:

i. Include a list of Florida government clients for the last five (5) years in which the Proposer Prime Vendor was the prime contractor for external audit services. Specifically identify those government clients which were counties and specifically identify those government clients which included an airport or seaport. Provide the total annual budget for each entity listed.

ii. Include a list, if applicable, of all contracts which the Prime has performed work for Broward County in the past five (5) years. Include a description of all work performed for Broward County, the name of the County agency which administers or administered the contract; the term of the contract(s); and the dollar value of the contract(s).

iii. Describe any other experiences related to the work or services described in the Scope of Services, and any other information which may be specific to the required services to be provided (e.g., software/hardware information, training, etc.).

iv. Provide a list, if any, of the prime and subcontractor Florida government audit engagements from which the firm has been terminated or has withdrawn or resigned within the last five (5) years and the reason(s) therefore.

v. Provide a minimum of three references for projects described. Refer to Vendor Reference Verification Form and submit as instructed (with proposal) or within three business days after County’s request. Only provide references for non-Broward County Board of County Commissioners contracts. For County contracts, the County will review performance evaluations in its database for vendors with previous or current contracts with the County. The County considers references and performance evaluations in the evaluation of Vendor’s past performance.

4. Location Maximum Points

Evaluation Criteria

Refer to Location Certification and submit as instructed. Points shall be allocated as follows based on the Prime Vendor’s selection of one of the five options in the Location Certification Form: Option 1 (0 points); Option 2 (5 points); Option 3 (3 points); Option 4 (points range from 0-5 depending on the composition of the joint venture); and Option 5 (0 points).

5. Pricing Maximum Points Refer to the electronic bidding system and submit as instructed. Vendor’s total proposed price submitted in the Bid Table Title External Audit Services will be used for scoring purposes as per the formula set forth below. Pricing must reflect all recurring and non-recurring fees as defined in the Scope of Work. Refer to Instructions to Vendors for additional information.

Total points awarded for price will be determined by applying the following formula: (Lowest proposed price/Proposer’s price) x 20 = Price Score

Note: Bid Table titled External Audit Services - Optional Services will not be used in the calculation of points for price.

TOTAL POINTS 100

Form Date 9/23/25