17-Internal Auditor Scope.pdf

RFQ # 2606 Internal Audit Services

1. Contract Term, Scope of Work and Responsibilities

1.1 Contract Term

Initial term: Since the College fiscal year ends in August we wish to enter into a one-time agreement covering the period from October 1, 2026, thru August 31, 2027.

Contract/Engagement may be renewed on an annual basis by both parties for four (4) additional one-year renewals not to exceed fiscal year ending August 31, 2031.

1.2 Budget

Navarro College may award one contract for this solicitation. Navarro College reserves the right not to award a contract from this solicitation. Each contractor will be evaluated solely on the firm’s experience, technical competence, capability to perform, past performance, and other relevant factors submitted in response to the RFQ. The proposed budget will not be a determining factor for evaluating responses but will be negotiated once a contractor is qualified.

Contractors must include a detailed Task, Activity, and Deliverable and Budget Plan (TADBP), as described elsewhere in the solicitation and in Attachment E. The proposed budget and payments to a contractor must be based on satisfactory completion and Navarro College acceptance of deliverables. The Budget Plan must clearly identify proposed prices related to each proposed task, subtask, and deliverable for each fiscal year of the contract. Navarro College will establish monthly invoicing procedures for the awarded contract(s) aligned to completion and acceptance of the deliverables. Navarro College will pay invoices for satisfactory performance of services, receipt and acceptance of specified deliverables, and receipt of properly prepared invoices and supporting documentation.

1.3 Scope of Work, Project Description, and Project Requirements The following information is provided as a high-level description of required services and responsibilities. Proposals will be evaluated for the Proposer’s evidence of ability and experience to perform internal audit services for Navarro College consistent with the expectations of the Texas Internal Audit Act. (These services do not include annual independent audits of Navarro College sub-recipients or desk reviews of those annual independent audits provided to Navarro College by grantees.)

The selected Contractor will have the following responsibilities.

A. Review the risk assessment process of Navarro College and propose improvements to ensure that all risks are identified and addressed. Make recommendations for changes to enhance the risk assessment process.

B. Develop an annual internal audit plan that identifies priority areas for audit each year. Create a proposed schedule for the audit plan, submit it to the Board of Trustees for review and approval.

C. Implement the approved internal audit plan, carry out the activities outlined in the written plan, and provide a written report detailing the audit findings.

D. Update the Board of Trustees on a quarterly basis regarding internal audit activities and the status of completed deliverables.

E. Monitor and follow up on findings, observations, and recommendations from previous internal audit activities.

F. Conduct quality assurance reviews as necessary in accordance with the professional standards outlined in Section 2102.011 of the Texas Government Code.

G. Report to the Board of Trustees when requested.

H. Perform performance, compliance, and other assurance or advisory services as directed by the Board of Trustees

It is preferred that the Contractor has prior experience conducting audits for state agencies. The Contractor should have prior experience conducting audits with government entities and have sufficient resources to complete audit work within the budget and deadlines provided. In addition, the Contractor must comply with state laws, rules, regulations, and other requirements.

The Contractor shall comply with:

I. The Texas Internal Auditing Act, provided in Texas Government Code, Chapter 2102 J. Code of Ethics promulgated by The Institute of Internal Auditors K. Generally accepted government auditing standards.

1.4 Project Deliverables and Milestones

In general, the Internal Auditor will provide internal audit services for Navarro College consistent with the expectations of the Texas Internal Audit Act. These services do not include annual independent audits of Navarro College sub-recipients and do not include desk reviews of those annual independent audits provided to Navarro College by grantees.

1.5 Collaboration

The awarded contractor(s) will collaborate closely with Navarro College staff for this project. These responsibilities include, for example:

Awarded Contractor Responsibilities:

• Engaging in ongoing, responsive communication about the project(s);

• Participating in scheduled project meetings;

• Working continuously on the project, including during summer months;

• Adhering to the Task, Activity, Deliverable and Budget Plan, or other schedules for deliverables as specified by Navarro College after consultation with the awarded contractor, including proposed deadlines for draft work products;

• Notifying Navarro College within 48 hours of project-related issues that negatively impact timelines;

• Obtaining advance written approval from Navarro College prior to any staffing changes or additions, especially changes to key staff members assigned to this project;

• Producing high-quality drafts of all submitted work products, reports, evaluation plans, analysis plans, and instruments, etc. with minimal typos and in alignment with applicable guidelines (branding, accessibility, reading level, etc.);

• Responding within 5 business days to all requests for feedback on evaluation plans, methodology, analysis plans, instruments, data manipulation, analysis results, reports, etc.;

• Responding within 48 hours to inquiries regarding invoice and document requests (as in the case of an audit);

• Adhering to policies and procedures regarding use of confidential data and data collection procedures;

• Adhering to all terms and conditions of the contract with Navarro College, for example, following the change management process for contract revisions; informing Navarro College of changes in ownership, key staff, or subcontractors; and immediately reporting actual or potential conflicts of interest to Navarro College.

Navarro College Responsibilities:

• Providing awarded contractor(s) and any subcontractors information on changes in legislation, reporting needs, or any other activities that may impact on the project(s);

• Collaborating with the awarded contractor(s) to address unforeseen developments, identify issues, and propose solutions;

• Coordinating support and resources for the project;

• Providing necessary data and documentation;

• Reviewing and approving the contractor’s evaluation and analysis plans, including all qualitative and quantitative methodologies and data analyses;

• Reviewing use of data, data sources, data manipulation, data processing business rules, and analytic results;

• Monitoring the awarded contractor’s progress, as outlined in contractor-submitted monthly progress reports to ensure compliance with contract terms;

• Reviewing and approving monthly invoices (including disputing invoices as necessary and working with contractor(s) to resolve disputes);

• Providing and coordinating feedback on all submitted reports;

• Monitoring the awarded contractor’s performance and compliance with the terms and conditions of the contract, including following the change management policy for all amendments and budget revisions;

• Coordinating on-site presentations of findings prior to the submission of major deliverables;

and

• Monitoring proper transmission and destruction of data.

1.6 Contract Monitoring and Dispute Resolution Procedures

Navarro College monitors its contracts to ensure contractors adhere to the terms and conditions of their Navarro College contracts and to prevent fraud, waste, and abuse. Navarro College carefully reviews invoices to verify the following:

• Goods and/or services provided are included in the contract;

• Charges match the contract budget, and pricing clearly ties to the task plan;

• Invoice charges are within scope, allowable, and reasonable;

• Invoice amounts are tied to specific contract tasks with enough supporting documentation to show that goods and/or services were received and were of acceptable quality; and

• Each invoice shows the contract number, purchase order number, dates of service, tasks, and pricing.

In the event of a dispute, Navarro College will make every effort to resolve the issue(s) with contractor’s project staff before escalating to executive-level management. Throughout the dispute resolution process, the parties should make a good faith effort to work together toward a mutually beneficial resolution. Resolutions may include corrective action plans, substitutions, liquidated damages, or other remedies, as appropriate.

2. Submission Process and Instructions

2.1 Electronic Submission Process

Navarro College will only accept responses using the Bonfire electronic bidding portal as a secure electronic submission method. Please upload your submission at https://NavarroCollege.bonfirehub.com/opportunities. Responses will not be accepted by email or facsimile. Once uploaded, the Bonfire platform will notify Navarro College of the upload. The file(s) will be date and time stamped upon upload and the system will provide confirmation number to the contractor’s email address. Contractors are advised to plan accordingly to ensure Navarro College receives the proposal ahead of the deadline. Once the close date has passed, you will not have an opportunity to change any of the submitted documents.

***Please note the location, type, and requirements of these forms. Failure to submit required documents will result in a contractor’s disqualification from consideration for this procurement.

Required Forms must be submitted in the specified location in Bonfire***

2.2 Communication

To protect the integrity of the procurement process, contractors must adhere to the communication procedures outlined in this solicitation.

Bonfire Registration To contact Navarro College or ask questions in relation to this solicitation, contractors must register at https://NavarroCollege.bonfirehub.com/opportunities and initiate the communication electronically through the Contractor Discussions section.

https://navarrocollege.bonfirehub.com/opportunities https://navarrocollege.bonfirehub.com/opportunities

To assist with registration, submission of a response, and learning how to get started with Bonfire, watch this training video. For questions or support when using the platform, access the Bonfire online knowledge base, search the FAQ, or contact the Bonfire support team at support@gobonfire.com.

Limited Contact Policy Navarro College will not accept phone inquiries regarding this solicitation.

Non-procurement staff at Navarro College may not discuss this solicitation with outside parties. If a potential contractor fails to observe this prohibition or attempts to circumvent the limited contact policy, their Response may be subject to disqualification. The limited contact policy does apply to discussions concerning matters unrelated to this solicitation, including business related to current contracts with Navarro College. Question and Answer Process Contractors may submit questions within the date and time specified in the RFQ. Any questions or clarifications needed pertaining to this solicitation shall be submitted through Bonfire Opportunity Q&A. Navarro College will compile questions and related responses and post them on the Bonfire. It is the contractor’s responsibility to review any Q&A before submitting.

Communication after the Response Due Date Between the response due date and contract execution, Navarro College may communicate with contractors to:

• Seek clarification regarding response(s).

• Invite contractors to participate in oral presentations.

• Conduct negotiations, including requesting a potential contractor’s best and final offer

(BAFO).

• Exchange of information required to facilitate a potential contract award. Navarro College will notify all contractors of the award or non-selection upon contract execution. The

Limited Contact Policy remains in force until all contract(s) from this solicitation have been executed.

Texas Public Information Act Responses submitted in response to this solicitation are subject to release under TGC, Chapter 552, Public Information Act. If Navarro College receives a Public Information Act request for Response(s) received under this solicitation, contractors may have the opportunity to demonstrate that some or all their Response falls into one or more exceptions to disclosure. Contractors should indicate on the Response cover if their submission contains proprietary information and identifies the specific sections within the Response that are proprietary. It is not sufficient to mark every page as confidential; rather, contractors should identify specific information or sections as proprietary https://vendorsupport.gobonfire.com/hc/en-us/articles/7322917689367-Creating-a-Bonfire-Account-VIDEO mailto:support@gobonfire.com

2.3 Conflict of Interest

An entity will not be selected if it has a conflict of interest that will or may arise during the performance of its obligations under the contract. The contractor must disclose any existing or potential conflicts of interest or possible issues that might create appearances of impropriety relative to the submission of a Response by the entity and its proposed subcontractors. The contractor must complete the Conflict-of-Interest Form.

Failure to provide this information will result in disqualification from further consideration.

As part of this disclosure requirement, each Response must include all past and present contractual, business, financial, or personal relationships between the contractor or contractor’s staff and Navarro College and between the contractor’s planned subcontractors or such subcontractor’s staff, if any, and Navarro College.

For purposes of this disclosure requirement:

• “Past” means within the two calendar years prior to the deadline for submission of Responses in response to this solicitation;

• “Navarro College” means the statewide elected official who heads Navarro College, as well as Navarro College’s employees or recent former employees;

• “Recent former employee” means a Navarro College employee who has terminated Navarro College employment within the two calendar years prior to the deadline for submission of Responses in response to this solicitation;

• “Personal relationship” means a current or past connection other than a clearly contractual, business, financial, or similar relationship and includes family relationships or other connections outside simply providing a response to this solicitation; and

• For this purpose, “family relationship” means a relationship within the third degree of consanguinity or second degree of affinity. TGC Chapter 573 defines these degrees of consanguinity and affinity.

Connections other than such family relationships fall within this definition and must be disclosed, if:

• A reasonable person could expect the connection to diminish the contractor’s independence of judgment or effectiveness in the performance of its responsibilities to Navarro College or the State under the contract; or

• If a reasonable person could expect the connection, within the overall context of the contractor’s submission of a Response, possible selection for an award, or its performance of the contract, to create an issue for Navarro College’s consideration relative to a potential appearance of impropriety or conflict of interest.

For each item, contractor must provide a detailed explanation as to why the entity does or does not believe such item pose a conflict of interest, potential conflict of interest, or appearance of impropriety relative to submission of a Response, possible selection as contractor, or its performance of the contract.

3. Response Format and Content

3.1 Requested Information

Responses must be organized and clearly labeled according to the requirements listed below. Bonfire will provide separate upload fields within the Requested Information section for contractors to submit each required response document.

Contractors should refer to the applicable section of this RFQ for detailed instructions regarding each required item. All requested documents must be uploaded in the designated location within Bonfire.

Failure to provide the required information may result in the response being disqualified from further consideration.

Conflict of Interest Form Complete and Upload the Required form

Section 2.3, Attachment A

Navarro College Agreement Form

Complete and Upload the required form

Attachment B

Budget Plan Contractor – prepared document

Attachment C

W9 Complete and Upload the required form

Attachment D

Task, Activity and Deliverable Plan (TADBP)

Contractor – prepared document (sample shown)

Attachment E

Understanding of the Project, Methodology, and Technical Components

Contractor – prepared document

Section 3.2

Management Plan, Experience, and Qualifications

Contractor – prepared document

Section 3.3

3.2 Understanding of the Project, Methodology, and Technical Components

The response must communicate an understanding of internal audit services and deliverables relevant to this project and organizational experience in the areas of the project. The response must also describe the tasks to be performed, identify potential problems in the execution of the project, and provide methods to identify and solve such problems. The contractor must describe clearly, specifically, and as completely as possible the methodology for carrying out the objectives and requirements of the project. The response must describe the project design, project activities, deliverables, materials, and other goods, services, and reports to be generated during the contract period and show how they advance the purposes and specifications described in this solicitation.

Technical evidence relating to the contractor’s ability to perform the proposed services should be sufficiently detailed within the response. The overall quality of these components and of the response itself will be considered.

Failure to provide a response to the requirements in this section will result in the disqualification of the response from consideration.

3.3 Management Plan, Experience, and Qualifications

The contractor must provide satisfactory evidence of its ability to manage and coordinate the types of tasks, activities, and deliverables described in this solicitation and to produce the specified goods and/or services on time and of high quality. The contractor must have a minimum of three years of experience as either a Certified Internal Auditor or a Certified Public Accountant.

The Certified Public Accountant must be registered with the State Board of Public Accountancy by the proposal closing date and time. Additionally, the awarded contractor is required to maintain this registration throughout the duration of the contract. At a minimum, the contractor must include the following information:

• All federal and state requirements for public sector internal audit activities, and have knowledge of the internal auditing requirements of the Texas Government Code, Chapter 2102, Texas Internal Audit Act;

• The Institute of Internal Auditors, International Professional Practices Framework including the International Standards for the Professional Practice of Internal Auditing, the Definition of Internal Auditing, and the Code of Ethics, and The United States Government Accountability Office (GAO) Government Auditing Standards;

• Ability and knowledge to develop, implement, and manage risk assessment processes and tools; Ability and knowledge to prepare and implement an annual internal audit plan;

• Ability to deliver the required service and report on documented outcomes;

• Prior experience in providing similar services to government agencies, and will be required to provide a list of state agencies for which the Proposer has provided services; and

• Ability to complete the internal audit plan within the timeframe agreed to in the proposal and timeline in the negotiated contract.

The respondent must provide satisfactory evidence of its ability to manage and coordinate the types of tasks, activities, and deliverables described in this solicitation and to produce the specified product or service on time. At a minimum, the respondent must include the following information:

• The contractor’s organizational chart (with names and titles) and a description of its management structure; Evidence of the ability to perform the tasks described in this solicitation;

• Evidence, to include samples, of successful past performance for similar projects;

• Number of years the contractor has provided the type(s) of services described in this solicitation;

• Name and detailed resume of the proposed Project Manager(s) who will direct the overall project throughout the duration of the contract, if awarded;

• Names, resumes and organizational chart(s) of all proposed subcontractors and who will participate in the project;

At least three similar project experiences within the past five years are similar in size, scope, and complexity to the one described in this solicitation. Contractors should also include information about current and/or past Navarro College contracts (and project managers) but this information should be provided in addition to the non-Navarro College projects and references. The Response must include a description of each project and include at least one customer reference contact per project, including current contact information. For each reference provided, the Response should include the:

• Organization/Company name, point of contact with the current telephone number and email address;

• Industry/subject focus, project description, implementation dates and total contract value; and

• Key milestones and deliverables

Navarro College may contact references to verify past performance such as:

• Quality of deliverables, methodology and timeliness/adherence to schedule and budget;

• Business conduct and innovation; and

• Problem resolution and customer satisfaction.

3.4 Task, Activity, Deliverable and Budget Plan

The response must include a detailed Task, Activity, Deliverable, and Budget Plan (TADBP) for proposed services by fiscal year.

Attachment E contains a sample TADBP. At a minimum, each TADBP should include:

• The proposed major tasks, subtasks, activities, and deliverables;

• The name(s) of proposed staff responsible for each task;

• The proposed acceptance criteria for each deliverable; and

• The proposed due date for each task subtask, activity, and deliverable

The proposed TADBP should be designed to provide evidence of satisfactory delivery of goods and/or services. Time frames must be logical and appropriate to complete all activities within the contract period. Costs must be reasonable, allocable, and necessary to accomplish the objectives of the project. Detailed costs associated with the proposed pricing should be included as a separate table and must show clear alignment to the proposed prices in the TADBP. The proposed TADBP should provide evidence that financial resources are adequately and appropriately allocated in a cost effective and prudent business manner to accomplish project objectives and activities. Goods and/or services to be fulfilled from other entities, subcontractors, including any amounts subcontracted to HUBs, consultants, and others must also be specified

4.0 Response Review and Evaluation

4.1 Response Review

Navarro College will review responses as soon as practical after the response deadline. At its sole discretion, Navarro College may request contractors with the highest-scoring responses to participate in oral presentations. In most cases, oral presentations will take place via video conference. In the event Navarro College requires oral presentations to take place in Corsicana, Texas, contractors will be responsible for their own travel expenses.

If oral presentations take place, the Navarro College evaluation team will score responses again following oral presentations. The evaluation team shall consist of Navarro College staff with subject matter expertise who are knowledgeable in the content area. Absent good cause, the evaluation team will consist of the same individuals if written and oral presentations are required. Navarro College Procurement Staff will compile the scores, verify them, and present the evaluation team’s recommendations to Navarro College senior executive staff. Navarro College senior executive staff will exercise one of three options:

• Approve the recommendation to award the contract to the highest ranked contractor.

• Tentatively award the contract to the highest ranked contractor subject to successful completion of negotiations; or

• Not award the solicitation

Navarro College will not disclose information about the status of this solicitation until a contract is executed by both parties.

4.2 Evaluation Criteria

Best Value Considerations Possible Points

A. UNDERSTANDING OF THE PROJECT, METHODOLOGY, AND TECHNICAL

COMPONENTS

1. Evidence that proposed services are responsive to requirements and other indicators of demand.

2. Strength and appropriateness of the proposed internal audit plan. 5

3. Clear description of the technical details for carrying out the project in accordance with professional standards stated in Section 2102-011 of the Texas Government Code.

Section Total 15

B. MANAGEMENT PLAN, QUALIFICATIONS, AND EXPERIENCE

1. Quality of evidence of the contractor’s ability to manage and provide services for projects of similar size and scope.

2. Strength and appropriateness of the proposed project management plan. 10

3. Strength and appropriateness of the proposed communication plan addressing internal audit activities.

4. Qualifications, including appropriate background working with state agencies, project management, and technical skills and experience.

Section Total 50

C. TASK, ACTIVITY, DELIVERABLE, AND BUDGET PLAN (TADBP)

1. Appropriateness of task/activity plan as it relates to Navarro College needs including evidence of appropriate time allotted for each task, activity, and deliverable, logical, credible, specific, and clear description of details for carrying out the project.

Section Total 20

Total Possible Points 85