2024 RFP Municipal Audit Services - Oregon Buys - Amendment 1.pdf

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Request for Proposals

Municipal Audit Services Date of Release: Monday, January 29, 2024

Proposals are due by: 2:00:00 PM (PST), Monday, February 19, 2024Tuesday, February 20, 2024

Contracting Agency: City of Ashland Sole Point of Contact: Dana Mason Title: Budget & Audit Lead

Address: City of Ashland 90 N. Mountain Avenue Ashland, OR 97520

Email: dana.mason@ashland.or.us mailto:dana.mason@ashland.or.us

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Table of Contents Public Notice

Proposal Process

Schedule of Events

Proposal Terms

Scope of Services

Proposal Contents

Proposal Submission Requirements

Evaluation Process

Evaluation Criteria

Exhibit A – Proposal Submission Form

Exhibit B - Certificate of Compliance

Exhibit C – Sample Personal Services Agreement

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Proposals are due by 2:00:00 PM (PST), Monday, February 19, 2024 Tuesday, February 20, 2024

Public Notice

The City of Ashland is requesting written proposals from qualified firms for Municipal Audit Services. This Request for Proposal (RFP) is intended to provide prospective proposers with sufficient information to prepare and submit a proposal for consideration by the City.

Proposal documents may be downloaded from the OregonBuys web procurement system. Any addenda that may be issued relating to this RFP will be available from OregonBuys, and potential proposers are cautioned to continuously monitor the site for updates and addenda.

In accordance with AMC Section 2.50.080, requests for proposals may be available online, but applicants will not be able to submit their proposals and/or responses online. Proposals must be delivered in hard copy form to the City in accordance with the requirements outlined in the RFP. Individuals that obtain the solicitation materials electronically are responsible for regularly checking for instructions, addenda, and related materials.

The deadline for submitting questions is 5:00 PM, Monday, February 12, 2024 Tuesday, February 20, 2024. All questions must be asked through OregonBuys where questions and answers will be available to all proposers.

Sealed proposals must be received by 2:00:00 PM (PST), Monday, February 19, 2024 Tuesday, February 20, 2024, at the City of Ashland Purchasing Office located at 90 N. Mountain Avenue, Ashland OR 97520. The proposals will be opened at the time and date of the deadline, and the City will record and make available the identities of the proposers. Proposals will not be available for inspection until after the evaluation process has been completed and the Notice of Intent to Award has been issued.

Dana Mason Audit & Budget Lead City of Ashland, Oregon Dana.Mason@ashland.or.us

Published: Monday, January 29, 2024 https://oregonbuys.gov/bso/ mailto:Dana.Mason@ashland.or.us

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Proposals are due by 2:00:00 PM (PST), Monday, February 19, 2024 Tuesday, February 20, 2024

Proposal Process ORS 279B.060(2)(c) Purpose of Request for Proposals The City of Ashland (“City”) is requesting proposals from professional and qualified firms to conduct the City’s annual municipal audit commencing with the fiscal year ending June 30, 2024.

In addition, the successful firm will be required to provide other related services including guidance and recommendations for the Government Finance Officers Association (GFOA) Certificate of Achievement, technical assistance, and additional audits for the Food and Beverage Tax and Transient Occupancy Tax.

The City’s intent is to award a contract to the highest ranked proposer for a term of three (3) years with an option to renew for two (2) additional years.

Proposal documents may be downloaded from the OregonBuys web procurement system. Any addenda that may be issued relating to this RFP will be available from OregonBuys, and potential proposers are cautioned to continuously monitor the site for updates and addenda.

ORS 279B.060(2)(b) Sole Point of Contact Correspondence pertaining to this Request for Proposals (RFP) shall only be directed to:

Name: Dana Mason Title: Audit & Budget Lead Address: City of Ashland 90 N. Mountain Avenue

Ashland, OR 97520

Email: Dana.Mason@ashland.or.us

This person is the sole point of contact during the entire RFP process including clarification and/or protest of specifications, method of bidding, the evaluation and award process, and/or other questions that may arise.

OAR 137-047-0260(2)(a)(C) Opening Due Date and Time Proposals must be received prior to the scheduled opening. The opening is scheduled for the following due date and time: 2:00:00 PM (PST), Monday, February 19, 2024 Tuesday, February 20, 2024.

https://oregonbuys.gov/bso/ mailto:Dana.Mason@ashland.or.us

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The proposal must be addressed to the designated sole point of contact and received prior to the due date and time. Proposals received after the opening due date and time are considered LATE and will NOT be accepted for evaluation.

Schedule of Events OAR 137-047-0260(2)(c)(A) Schedule of Events Activity Date Request for Proposals Released Monday, January 29, 2024 1st Public Notice Monday, January 29, 2024 Deadline for Submitting Questions and Requests for Additional Information 5:00:00 PM (PST), Monday, February 12, 2024

RFP Protest Period Ends 5:00:00 PM (PST), Monday, February 12, 2024 Due Date and Time (Note: Proposals must be received prior to the due date and time.)

2:00:00 PM (PST), Monday, February 19, 2024 Tuesday, February 20, 2024 (see page 4 for proposal delivery address)

Evaluation Process February 20 – February 26, 2024 Contract Recommendation Upon completion of evaluation process Notice of Intent to Award Announcement (7) Days prior to executing contract Award Protest Period Ends (7) Days after Notice of Intent to Award is released Contract Recommendation Presented to City Council for Final Approval Tuesday, March 19, 2024

Contract Award Upon Council Approval and

(7) Days after the Notice of Intent to Award Announcement

Services intended to begin Upon receiving a fully executed contract

NOTE: This is a tentative schedule and is provided as a courtesy to potential proposers. The actual schedule may vary from that provided without notice to potential proposers. Any changes made to the closing date of the RFP will be made in the form of an addendum and mailed to all potential proposers who have received RFP documents.

Proposal Terms Questions and Requests for Additional Information All potential proposers are encouraged to ask questions and request additional information that will aid in the clarification of the RFP requirements. All questions must be asked through OregonBuys where questions and answers will be available to all proposers.

All inquiries, whether relating to the RFP process, administration, deadline, or method of award, or to the intent or technical aspects of the RFP must:

• Be asked via the RFP in OregonBuys.

• Be asked by an authorized representative.

• Refer to the specific area of the RFP being questioned (i.e., page, section and paragraph number).

• Be received by the due date and time for Questions/Requests for Clarification identified in the schedule.

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OAR 137-047-0260(2)(a)(F) Addenda The provisions of this RFP cannot be modified by oral interpretations or statements. Proposers are cautioned not to make any assumptions as to the implied meaning or intent of any part of the RFP. Proposers should request clarification. If inquiries or comments by proposers raise issues that require clarification by the City, or the City revises any part of this RFP, a written addendum will be posted for all vendors in OregonBuys. The addendum will be issued within a reasonable time to allow prospective proposers to consider the addenda in preparing their proposals. Unless a different deadline is set forth in the addendum, a proposer may submit a request for change or protest by the close of the next business day after the issuance of the addendum, or up to the last day the RFP Protest Period ends, whichever date is later. If the date established in the previous sentence falls after the RFP Protest Period ends, the City will consider a request for change or protest to the addendum only. Addenda shall not be issued less than 72 hours before the closing unless the addendum also extends the closing.

ORS 279B.405 Protest Solicitation Process A prospective proposer for a public contract solicited under ORS 279B.055, 279B.060 or 279B.085 may file a protest with the City if the prospective proposer believes that the procurement process is contrary to law or that a solicitation document is unnecessarily restrictive, is legally flawed or improperly specifies a brand name. If a prospective proposer fails to timely file such a protest, the prospective proposer may not challenge the contract on grounds under this subsection in any future legal or administrative proceeding. If the protest is received at least 10 days prior to bid closing and meets the requirements of ORS 279B.405, the City shall consider the protest and issue a decision in writing. Otherwise, the City shall promptly notify the prospective proposer that the protest is untimely or that the protest failed to meet the requirements and give the reasons for the failure. The City shall issue a decision on the protest no fewer than three business days before proposals are due, unless a written determination is made by the City that circumstances exist that justify a shorter time limit.

Protests must:

• Be delivered to the Sole Point of Contact identified on page 4 via email or hard copy.

• Reference the name of the RFP.

• Identify prospective proposer’s name and contact information.

• Be sent by an authorized representative.

• State the Reason for the protest, including the grounds that demonstrate how the procurement process is contrary to law, unnecessarily restrictive, legally flawed, or improperly specifies a brand name; and evidence or documentation that supports the grounds on which the protest is based.

• State the proposed changes to the RFP provisions or other relief sought.

• Protests to the RFP must be received by the due date and time identified in the schedule.

• Protests to addenda must be received by the close of the next business day after the issuance of the addendum, or up to the last day the RFP Protest Period ends, whichever date is later.

OAR 137-047-0440 Pre-Closing Modification or Withdrawal of Offers A proposer may modify its proposal in writing prior to the closing in accordance with OAR 137- 047-0400, OAR 137-047-0410 and OAR 137-047-0440. Any modification must include the

Page 7 of 28: RFP Municipal Audit Services proposer’s statement that the modification amends and supersedes the prior proposal. A proposer in accordance with OAR 137-047-0440 may withdraw its proposal by written notice submitted on proposer’s letterhead, signed by authorized representative of the proposer, and delivered to the individual and location specified in the solicitation document prior to closing.

OAR 137-047-0460 Late Offers, Late Withdrawals and Late Modifications Any proposal received after closing is late. A proposer’s request for withdrawal or modification of a proposal received after closing is late. An Agency shall not consider late proposals, withdrawals or modifications except as permitted in OAR 137-047-0470 or 137-047-0262.

Proposal Acceptance Proposals that do not address all areas requested by this RFP may be deemed non-responsive and may not be considered for any possible contract awarded resulting from this RFP.

ORS 279B.060(2)(e) Cancel, Reject or Delay Procurement The City of Ashland may cancel the procurement, reject in whole or in part any or all proposals, or suspend or delay the procurement in accordance with ORS 279B.100 when it’s in the best interest of the City of Ashland as determined by the City of Ashland. In no event shall the City of Ashland have any liability for the cancellation, rejection, or suspension of a solicitation or award.

The proposer assumes the sole risk and responsibility of all expenses connected with the preparation of its proposal.

Collusion By submitting a proposal, proposer certifies that no officer, agent, or employee of the City of Ashland has a monetary interest in this proposal; that the proposal is made in good faith without fraud, collusion, or connection of any kind with any other proposer and that the proposer is competing solely in its own behalf without connection with, or obligation to, any undisclosed person or company.

Disputes In case of any doubt or differences of opinions as to the items or services to be furnished hereunder, or the interpretation of the provisions of the RFP, the decision of the City of Ashland shall be final and binding upon all parties.

Clarification of Responses The City of Ashland reserves the right to request clarification of any item in any proposal, or to request additional information necessary to properly evaluate a proposal.

References The City of Ashland reserves the right to investigate any and all references and the past performance information provided in the proposal with respect to proposer’s successful performance of similar projects, compliance with specifications and contractual obligations, completion or delivery of a project on schedule, and lawful payment of employees and workers.

ORS 279A.125

The City shall give preference to goods that are certified to be made from recycled materials if the recycled product is available, meets applicable standards, can be substituted for a comparable

Page 8 of 28: RFP Municipal Audit Services non- recycled product; and the recycled products costs do not exceed the costs of non-recycled products by more than five percent, or a higher percentage if a written determination is made by the City.

ORS 282.210

All printing, binding and stationery work done for the City shall be performed within the State of Oregon.

ORS 279B.060(2)(g) If required under ORS 468A.710, the contractor or subcontractor is required to possess an asbestos abatement license.

ORS 279B.060(6)(a) Opening Procedures Notwithstanding ORS 192.410 to 192.505, proposals may be opened in a manner to avoid disclosure of contents to competing proposers during, when applicable, the process of negotiation, but the City of Ashland shall record and make available the identity of all proposers as part of the City’s public records after the proposals are opened.

Notwithstanding ORS 192.410 to 192.505, proposals are not required to be open for public inspection until after the notice of intent to award a contract is issued. The fact that proposals are opened at a meeting, as defined in ORS 192.610, does not make the contents of the proposals subject to disclosure, regardless of whether the public body opening the proposals fails to give notice of or provide for an executive session for the purpose of opening proposals.

OAR 137-047-0260(2)(a)(E) Certification of Nondiscrimination Proposer to certify that the proposer has not discriminated and will not discriminate, in violation of ORS 279A.110(1), against a minority, women or emerging small business enterprise certified under ORS 200.055 or against a business enterprise that is owned or controlled by or that employs a disabled veteran as defined in ORS 408.225 in obtaining a required subcontract. The Certificate of Compliance attached as Exhibit B, is required to be signed and included with your proposal.

ORS 279B.060(6)(b) Proprietary Information (Trade Secrets) Notwithstanding any requirement to make proposals open to public inspection after the City of Ashland’s issuance of a notice of intent to award a contract, the City of Ashland may withhold from disclosure to the public materials included in a proposal that are exempt or conditionally exempt from disclosure under ORS 192.501 or 192.502.

All proposals are public record and are subject to public inspection after Agency issues the Notice of the Intent to Award. If a proposer believes that any portion of its proposal contains any information that is a trade secret under ORS Chapter 192.501(2) or otherwise is exempt from disclosure under the Oregon Public Records Law (ORS 192.410 through 192.505).

The scope of services and cost information generally is not considered a trade secret under Oregon Public Records Law (ORS 192.410 through 192.505) and identifying the proposal, in whole, as exempt from disclosure is not acceptable. Agency advises each proposer to consult with its own legal counsel regarding disclosure issues.

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If proposer fails to identify the portions of the proposal that proposer claims are exempt from disclosure, Proposer has waived any future claim of non-disclosure of that information.

If applicable, the proposer shall submit a redacted version of its proposal if the proposal being submitted in response to this RFP contains trade secrets.

ORS 279B.060(13) Notice of Intent to Award a Public Contract The City of Ashland shall provide written notice of its intent to award to all proposers pursuant to ORS 279B.135 and OAR 137-047-0610 at least seven (7) days before the award of the contract, unless the City determines that circumstances justify prompt execution of the contract, in which case the City may provide a shorter notice period.

ORS 279B.060(14) Contract Award The City of Ashland shall award the contract to the responsible proposer whose proposal the City of Ashland determines in writing to be the most advantageous to the City of Ashland based on the evaluation process and evaluation factors described in this Request for Proposals, and any applicable preferences described in ORS 279A.120, ORS 279A.125 and ORS 279A.128 and, when applicable, the outcome of any negotiations authorized by this Request for Proposals. Other factors may not be used in the evaluation. In addition, any other public agency wishing to use the resulting contract may be authorized by mutual consent of the City of Ashland and the contractor.

ORS 279B.410 Protest of Contract Award A proposer may protest the award of a public contract or notice of intent to award a public contract if the proposer is adversely affected because the proposer would be eligible to be awarded the public contract in the event that the protest was successful. The written protest shall specify the reasons for the protest pursuant to ORS 279B.410(1)(b) and be delivered to the sole point of contact named in the RFP within seven days after issuance of the Notice of Intent to Award a contract. The City shall consider and respond in writing to a protest in a timely manner.

ORS 279B.060(2)(h) Contractual Terms and Conditions The proposer selected by the City of Ashland will be expected to enter into a written contract in the form attached to this RFP. This RFP and the contents of the proposal of the successful proposer will become contractual obligations if a contract is executed. The proposal should indicate acceptance of the City of Ashland’s contract provisions or suggest reasonable alternatives that do not substantially impair the City of Ashland’s rights under the contract. The proposer may also propose contractual terms and conditions that relate to subject matter reasonably identified in this Request for Proposals. The City of Ashland reserves the right to negotiate the contractual terms and conditions proposed as alternatives by the proposer. If inclusion of any of the City of Ashland’s contract provisions will result in higher costs for the services, such costs must be specifically identified in the proposal. Unconditional refusal to accept the contract provisions proposed by the City of Ashland without offering acceptable alternatives may result in the disqualification of the proposal.

Insurance Certificates The Contractor will be required to provide and maintain ALL required insurance certificates, and provide current Certificates of Insurance, including the City of Ashland endorsed as the additional insured, to the City prior to any lapse of insurance coverage.

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Additional Terms The City of Ashland reserves the right to waive irregularities or deficiencies in a proposal if the City of Ashland determines that waiver is in the best interest of the City of Ashland.

The City of Ashland may request supplemental written information from a proposer concerning the proposer’s ability to perform the services. If a proposer fails to provide supplemental information within the time stated in the request, the City of Ashland may refuse to consider the proposer’s proposal.

The City of Ashland may request an interview with any proposer. If a proposal is unclear, or appears inadequate, the proposer may be given an opportunity in the interview to explain how the proposal complies with the RFP.

The City of Ashland reserves the right to make such investigation it deems appropriate to determine whether a proposer is qualified to provide the services. If a proposer fails to cooperate with an investigation, or if a proposer provides false, misleading or incomplete information, the City of Ashland may refuse to consider the proposer’s proposal.

In cases of doubt or differences of opinion concerning the interpretation of this RFP, the City of Ashland reserves the exclusive right to determine the intent, purpose and meaning of any provision in this RFP.

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Scope of Services Auditing Standards The financial statements are prepared by the City’s Finance Department to conform fully to generally accepted accounting principles (GAAP) and to be in full compliance with the requirements of the Governmental Accounting Standards Board (GASB) and/or Financial Accounting Standards Board (FASB) as appropriate. The auditor’s opinion will be directed toward the fairness of presentation of the financial statements in accordance with GAAP. The auditor will also provide compliance reports as required under federal and state law, if applicable. The audit of the financial statements will be in accordance with:

• The minimum standards for audits of Oregon Municipal Corporations as adopted by the Oregon Secretary of State and approved by the Board of Accountancy.

• Generally accepted auditing standards.

• Government auditing standards.

• 2 CFR Part 200 - Uniform Administrative Requirements, Cost Principles, and Audit

Requirements for Federal Awards (Uniform Guidance).

General Activities The Auditor, as part of this engagement, will conduct the following activities utilizing the appropriate standards noted above:

• Plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement, whether caused by error or fraud and conformity with GAAP.

• Perform tests of documentary evidence supporting the transactions recorded in the accounts, which may include tests of the physical existence of inventories and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, creditors, and financial institutions.

• Perform tests of the City’s compliance with applicable laws and regulations and provisions of contracts and agreements.

• Provide general accounting counsel. The City is responsible for closing the books, preparing trial balances, reconciling bank accounts, and performing other management functions. Year-end account combinations and all financial statements, including footnotes, shall be drafted by the City. The Audit firm is expected to be a subject matter expert and provide advice and preferred templates for new footnote disclosure requirements, new accounting standards, and preferred formats for common or standard footnotes when appropriate, as well as make recommendations on processes. City management will then review the footnote template drafts for completeness and correctness and will assume responsibility for the financial statements.

• Prepare a report on compliance with specific requirements applicable to major federal financial assistance programs, if required.

• Review the City’s internal accounting controls to the extent necessary to evaluate the system as required by applicable standards.

• If needed, issue the appropriate reports to make recommendations for improvement.

• Make an immediate, written report of all irregularities and illegal acts or indications of illegal acts of which they become aware to the appropriate party: the City Manager, Finance Director, and/or City Council.

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• Inform the Finance Director and City Manager of any matters involving internal control and its operation the Auditor considers being reportable conditions under standards established by the American Institute of Certified Public Accountants.

• Provide technical assistance throughout the year. As part of the overall audit contract, the City expects to receive from the audit firm a variety of technical assistance throughout the fiscal year, including answers to accounting, reporting, and/ or internal control questions.

All working papers and reports must be retained, at the auditor’s expense, for a minimum of ten

(10) years, unless the firm is notified in writing by the City of Ashland of the need to extend the retention period.

Use of Audit Reports: Ownership shall belong to the City, and it is expressly understood that publication of the audit report (in whole or in part) or reference for such audit report shall be at the sole discretion of the City.

Audit reports for the previous two fiscal years, as well as budget documents can be found online on the City’s website City of Ashland Finance Documents.

Other Single Audit The City is normally subject to the additional audit requirements of the Office of Management and Budget (OMB) Uniform Guidance. City staff will prepare the Schedule of Expenditures of Federal Awards. The audit firm is expected to prepare and deliver its report on the single audit with the rest of the financial reports in accordance with mandated deadlines.

Government Finance Officers Association (GFOA) Award of Excellence The City will send its Annual Comprehensive Financial Report (ACFR) to GFOA for review in its Certificate of Achievement for Excellence in Financial Reporting program. The Auditor will provide guidance on prior year program comments and will review the ACFR to confirm the City has met the program requirements.

Council Presentation The Auditor will deliver the final audit report to the City Council. The Auditor must ensure that the Council is informed of each of the following:

• The Auditor's responsibility under generally accepted auditing standards.

• Significant accounting policies.

• Management judgments and accounting estimates.

• Significant audit adjustments.

• Other information in documents containing audited financial statements.

• Disagreements with management.

• Management consultation with other accountants.

• Major issues discussed with management prior to retention.

• Difficulties encountered in performing the audit.

Food and Beverage and Transient Occupancy Tax Audits The Auditor will also schedule and perform limited scope audits of local businesses for conformance to Ashland Municipal Code Section 4, Chapters 24 and 34 providing four reviews of Hotel/Motel and six reviews of prepared food establishments each year. In support of the Auditor, City staff will assist in selecting those to be audited using a random selection process and also coordinate schedules and appointments if needed.

https://www.ashland.or.us/Page.asp?NavID=8316

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Typically, an audit involves a site visit to a local business to review data that the business uses to prepare a Food & Beverage and TOT (Transient Occupancy Tax) tax return. An audit of approximately three months of data is required to verify how the tax is collected, whether the tax is included in the price or is added separately and to verify the amount of sales to the amount reported on the tax return.

Additional Services – Hourly Rate Proposals should contain provisions for dealing with extraordinary circumstances discovered during the audit that may require an expansion of audit work beyond that which was originally planned. In addition, the audit firm may be requested to perform special projects for the City during the year.

Because of variations in demand for additional services, such work will be contracted for, provided, and billed separately to the City on an hourly basis. Proposals should describe the types of services available from the firm, the professionals who would provide the service and the standard hourly fees to be charged for such service.

Modifications to Original Audit Scope and Contract Amount If circumstances disclosed by the audit indicate that a more extensive and detailed examination is required, in addition to that which would be sufficient under normal circumstances, the selected audit firm shall provide all pertinent facts relative to the extraordinary circumstances together with the firm’s cost estimate of the additional services to the City. Any fees relating to such extensions of examination procedures are to be considered as additional fees subject to negotiation and are not included within the scope of services to be performed under the original contract signed as a result of this RFP.

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Proposal Contents Proposals shall provide a straightforward, concise description of the proposer’s capabilities to satisfy the requirements of the RFP. Emphasis should be on completeness and clarity of content.

Submissions of technical literature, display charts, or other supplemental materials are the responsibility and within the discretion of the proposer. The proposal must contain and be organized in accordance with the following section titled “Proposal Contents.” The proposer assumes the sole risk and responsibility of all expenses connected with the preparation of its proposal.

Letter of Introduction / Cover Page Include a letter of introduction addressed to Mariane Berry, Finance Director signed by a person legally authorized to bind the proposer to its proposal. The letter will introduce the firm and include the firm name, principal contact name, physical address, mailing address, telephone number, fax number and email address. The letter of introduction may also introduce the proposal and summarize the key provisions of the proposal.

Table of Contents Include a clear identification of the material by section and by page number.

Proposal Submission Form Complete and include the Proposal Submission Form attached as Exhibit A.

Qualifications and Experience Describe your firm’s experience providing audit services for local governments, including a list of entities for which you have provided the work listed in the scope of services.

Provide the names and titles of each person, their specific qualifications, credentials, level of experience (practical and educational), and number of years’ experience that will be assigned to the City’s audit.

Provide proof of licenses required to practice in the State of Oregon.

Task List &Timeline Provide an annual task list & timeline being proposed to complete the scope of services.

(Note: The City Council meetings occur on the first and third Tuesdays of each month, excluding holidays.)

References Provide a minimum of three (3) references the proposer has/is currently providing these types of audit services. The City reserves the right to verify these references. Include the following information for each reference:

• Name of government

• Contact name of individual who can verify your performance.

• Telephone number

• Email address

• Identify the services that were provided for each reference.

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Contractual Terms and Conditions The highest ranked proposer will enter into an agreement with the City of Ashland, Oregon, in a form substantially similar to that attached hereto as Exhibit C.

Indicate acceptance of the City’s contract provisions found in the Personal Services Agreement attached as Exhibit C or suggest reasonable alternatives that do not substantially impair the City’s rights under the agreement. Some contract terms and conditions may be negotiable.

The Certificate of Compliance attached as Exhibit B, is required to be signed and included with your proposal.

Cost Proposal The Cost Proposal (fee schedules, including any alternative pricing options) must be submitted separately from the technical proposal in a sealed envelope marked “COST PROPOSAL” per the submission instructions on page 16.

Provide detailed costs by task and the total proposed cost to complete the project. Any and all costs for travel, lodging and meals, will preferably be at federal per diem rates. The City understands if the scope of services is further developed with the successful proposer, there may be additions or deletions to the cost at that time.

Note: For ease in preparing the detailed cost proposal, you are welcome to add the costs and total amount to your Task List & Timeline and submit the version with the associated costs separately with your cost proposal.

Provide an hourly rate fee schedule.

Trade Secrets (if applicable) If applicable, the proposer shall submit a redacted version of its proposal if the proposal being submitted in response to this RFP contains trade secrets.

Proposals become public information after the City releases a Notice of Intent to Award a Public Contract. It is important to submit a fully redacted copy of the proposal if it contains confidential trade secrets. A description of services being acquired by the City and the costs associated with those services are not considered confidential information.

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Proposal Submission Requirements The complete written proposal is to be submitted with multiple copies as follows:

Technical Proposal

• One (1) original copy of the complete proposal signed in ink.

• Two (2) additional copies of the complete proposal.

Cost Proposal Cost proposal must be submitted separately from the technical proposal in a sealed envelope as follows:

• One (1) original copy of the complete proposal signed in ink.

• Two (2) additional copies of the complete proposal.

The complete proposal, including the additional copies, are to be submitted in a single sealed envelope (or box) labeled as follows and received at the following address:

Dana Mason

Audit & Budget Lead City of Ashland 90 N. Mountain Avenue Ashland, OR 97520

Contents: Request for Proposal Municipal Audit Services

Due Date and Time The proposals must be received at the designated address listed above by 2:00:00 PM (PST), Monday, February 19, 2024 Tuesday, February 20, 2024. Late proposals will not be considered. No exceptions.

Period of Irrevocability Proposals will be offers that are irrevocable for a period of sixty (60) days after the time and date proposals are due. Proposals will contain the name, address and telephone number of an individual or individuals with authority to bind the company during the period in which the proposal will be evaluated.

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Evaluation Process In accordance with ORS 279B.060 (14), The City shall award the contract to the responsible proposer whose proposal the City determines in writing is the most advantageous to the City based on the evaluation process and evaluation criteria described in this RFP, applicable preferences described in ORS 279A.120, 279A.125 and 279A.128, and, when applicable the outcome of any negotiations authorized by the RFP. Other factors may not be used in the evaluation.

An evaluation committee appointed by the City of Ashland will evaluate the proposals based on the evaluation criteria established in this Request for Proposals. Each category will be scored with a number of points, up to the maximum number of points assigned to each category. The greater the number of points assigned to a category, the greater the category’s level of importance. Each proposal will be evaluated, scored and then ranked according to the evaluation criteria set forth in this RFP.

After the initial evaluation of the proposals has been completed, the Evaluation Committee may request clarifications. Requests for clarifications will be processed via email by the sole point of contact identified on page 4 of this RFP. No additions, deletions or substitutions may be made to proposals that cannot be termed as clarifications. Proposer’s responses to questions shall restate the question and provide the requested clarification.

The City of Ashland may reject any proposal not in compliance with all prescribed solicitation procedures and requirements and other applicable laws, and the City may reject for good cause any or all proposals upon the City’s findings that it is in the best interest of the City of Ashland.

If only one responsive proposal is received, the City of Ashland reserves the right to negotiate a contract with the sole responsive proposer.

The total points awarded to each proposal will be tabulated and the proposers shall be ranked accordingly. A contract with the proposer deemed to be the highest ranked proposer will then be negotiated. If negotiations with the highest ranked proposer are unsuccessful, the City of Ashland may proceed to the next highest ranked proposer, and so on until a contract is successfully negotiated.

In accordance with OAR 137-047-0260(2)((b)(A)(B)(C), the statement of work will identify the scope of work to be performed under the resulting contract, outline anticipated duties of the contractor and establish the expectations for the contractor’s performance of the resulting contract. The agreed upon tasks will also identify respective responsibilities of the contractor and City staff.

In accordance with ORS 279B.060 (16), the City shall obtain the proposer’s agreement to perform the scope of work and meet the performance standards set forth in the final negotiated statement of work.

The final contract recommendation will then be subject to the approval of the City Council acting as the Local Contract Review Board.

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Evaluation Criteria The proposals will be evaluated according to the following criteria.

Evaluation Criteria Points Letter of Introduction, Table of Contents and Proposal Submission Form (Exhibit A) 5

Qualifications and Experience 30 Task List & Timeline 25 References 10 Contractual Terms and Conditions 5 Cost Proposal 25 Total 100

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Exhibit A – Proposal Submission Form The undersigned proposer submits this proposal in response to the City’s Request for Proposals (RFP) for Municipal Audit Services released on January 29, 2024. The proposer warrants that the proposer has carefully reviewed the RFP and that this proposal represents the proposer’s full response to the requirements described in the RFP. The proposer further warrants that if this proposal is accepted, the proposer will contract with the City, agrees to the terms and conditions found in the attached contract and RFP or has submitted terms and conditions acceptable to the City, and will provide all necessary labor, materials, equipment, and other means required to complete the work in accordance with the requirements of the RFP and contract documents.

Cost Proposal – Municipal Audit Services Fee Categories Amount Audit Fee Single Audit Other Related Services:

GFOA Certificate of Achievement Other Technical Assistance Additional Audits:

Additional Audits - Food and Beverage (6-Annually) Additional Audits - Transient Occupancy Tax (4-Annually)

Total for Year One Total for Year Two Total for Year Three Estimated number of hours to be spent annually on the audit:

Partner Manager Accountant Support Others Total Hours

Hourly Rate for Additional Services Hourly Rate:

Partner Manager

Accountant

Support The proposer hereby acknowledges the requirement to carry or indicates the ability to obtain the insurance required in the contract. Indicate in the affirmative by initialing here: ______

The proposer hereby acknowledges receipt of Addendum Nos. ___, __, ___, ___, ___ to this RFP.

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Exhibit B - Certificate of Compliance

Compliance with Oregon Tax Laws In compliance with OAR 137-047-0260(2)(e), I hereby attest or affirm under penalty of perjury:

That I am authorized to act on behalf of the proposer in this matter, that I have authority and knowledge regarding the payment of taxes, and that contractor is, to the best of my knowledge, not in violation of any Oregon Tax Laws, as defined in ORS 305.380.

Compliance with Nondiscrimination Laws In compliance with ORS 279A.110(4), OAR 137-046-0210(2) and OAR 137-047-0260(2)(a)(E), I hereby attest or affirm under penalty of perjury that I am authorized to act on behalf of proposer in this matter, and to the best of my knowledge the proposer has not discriminated and will not discriminate, in violation of ORS 279A.110(1), against a minority, women or emerging small business enterprise certified under ORS 200.055 or against a business enterprise that is owned or controlled by or that employs a disabled veteran as defined in ORS 408.225 in obtaining a required subcontract.

Corporate Officer:

By:

Signature

Print Name

Title:

Date:

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Exhibit C – Sample Personal Services Agreement

20 East Main Street

Ashland, Oregon 97520

Telephone: 541/488-XXXX

Fax: 541/552-XXXX

CONSULTANT:

CONTACT:

ADDRESS:

TELEPHONE:

This Personal Services Agreement (hereinafter “Agreement”) is entered into by and between the City of Ashland, an Oregon municipal corporation (hereinafter "City") and XXXXXXXXX, a domestic professional corporation or limited liability company ("hereinafter “Consultant"), for (description of services to be provided.).

NOW THEREFORE, in consideration of the mutual covenants contained herein, the City and Consultant hereby agree as follows:

1. Effective Date and Duration: This Agreement shall become effective on the date of execution on behalf of the City, as set forth below (the “Effective Date”), and unless sooner terminated as specifically provided herein, shall terminate upon the City's affirmative acceptance of Consultant's Work as complete and Consultant's acceptance of the City's final payment therefore, but not later than XXXXXXXXX.

2. Scope of Work: Consultant will provide (description of services to be provided) as more fully set forth in the Consultant’s Proposal dated XXXXXXXXX, which is attached hereto as “Exhibit X” and incorporated herein by this reference. Consultant’s services are collectively referred to in this Agreement as the “Work.”

3. Compensation: City shall pay Consultant the sum of $XXXXXXXX (this amount may be an hourly rate OR a lump sum - write out amount in long form here, e.g., two hundred thousand and eighty-five dollars) as full compensation for Consultant's performance of all Work under this Agreement. In no event shall Consultant's total of all compensation and reimbursement under this Agreement exceed the sum of $XXXXXXXXXX (write out amount in long form here) without the express, written approval from the City official whose signature appears below, or such official's successor in office. Payments shall be made within thirty (30) days of the date of receipt by the City of Consultant’s invoice. Should this Agreement be terminated prior to completion of all

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Work, payments will be made for any phase of the Work completed and accepted as of the date of termination.

4. Supporting Documents/Conflicting Provisions: This Agreement and any exhibits or other supporting documents shall be construed to be mutually complementary and supplementary wherever possible. In the event of a conflict which cannot be so resolved, the provisions of this Agreement itself shall control over any conflicting provisions in any of the exhibits or supporting documents.

5. All Costs Borne by Consultant: Consultant shall, at its own risk, perform the Work described above and, unless otherwise specified in this Agreement, furnish all labor, equipment, and materials required for the proper performance of such Work.

6. Qualified Work: Consultant has represented, and by entering into this Agreement now represents, that all personnel assigned to the Work to be performed under this Agreement are fully qualified to perform the services to which they will be assigned in a skilled manner and, if required to be registered, licensed, or bonded by the State of Oregon, are so registered, licensed, or bonded.

7. Ownership of Work/Documents: All Work, work product, or other documents produced in furtherance of this Agreement belong to the City, and any copyright, patent, trademark proprietary or any other protected intellectual property right shall vest in and is hereby assigned to the City.

8. Statutory Requirements: The following laws of the State of Oregon are hereby incorporated by reference into this Agreement: ORS 279B.220, 279B.230 and 279B.235.

9. Data Safeguards:

a. Consultant shall access, store, and use Confidential Information solely for the purpose of providing the Work required by this Contract.

b. Consultant shall maintain physical, technical, and administrative safeguards to protect Confidential Information against unauthorized access.

c. Contractor shall not disclose Confidential Information to any third parties other than Contractor’s employees or approved subcontractors who have a legitimate need to access such Confidential Information and solely for the purpose of providing the Work, and only if such third parties are bound by confidentially and non-disclosure provisions no less restrictive than those set out in this Contract, including compliance with all applicable laws and regulations.

10. Indemnification: Consultant hereby agrees to defend, indemnify, save, and hold City, its officers, employees, and agents harmless from any and all losses, claims, actions, costs, expenses, judgments, or other damages resulting from injury to any person (including injury resulting in death), or damage (including loss or destruction) to property, of whatsoever nature arising out of or incident to the performance of this Agreement by Consultant (including but not limited to, Consultant's employees, agents, and others

Page 23 of 28: RFP Municipal Audit Services designated by Consultant to perform Work or services attendant to this Agreement).

However, Consultant shall not be held responsible for any losses, expenses, claims, costs, judgments, or other damages, caused solely by the gross negligence of City.

11. Termination:

a. Mutual Consent. This Agreement may be terminated at any time by the mutual consent of both parties.

b. City's Convenience. This Agreement may be terminated by City at any time upon not less than thirty (30) days’ prior written notice delivered by certified mail or in person.

c. For Cause. City may terminate or modify this Agreement, in whole or in part, effective upon delivery of written notice to Consultant, or at such later date as may be established by City under any of the following conditions:

i. If City funding from federal, state, county or other sources is not obtained and continued at levels sufficient to allow for the purchase of the indicated quantity of services;

ii. If federal or state regulations or guidelines are modified, changed, or interpreted in such a way that the services are no longer allowable or appropriate for purchase under this Agreement or are no longer eligible for the funding proposed for payments authorized by this Agreement; or

iii. If any license or certificate required by law or regulation to be held by Consultant to provide the services required by this Agreement is for any reason denied, revoked, suspended, or not renewed.

d. For Default or Breach.

i. Either City or Consultant may terminate this Agreement in the event of a breach of the Agreement by the other. Prior to such termination the party seeking termination shall give to the other party written notice of the breach and its intent to terminate. If the party committing the breach has not entirely cured the breach within fifteen (15) days of the date of the notice, or within such other period as the party giving the notice may authorize in writing, then the Agreement may be terminated at any time thereafter by a written notice of termination by the party giving notice.

ii. Time is of the essence for Consultant’s performance of each and every obligation and duty under this Agreement. City, by written notice to Consultant of default or breach, may at any time terminate the whole or any part of this Agreement if Consultant fails to provide the Work called for by this Agreement within the time specified herein or within any extension thereof.

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iii. The rights and remedies of City provided in this subsection (d) are not exclusive and are in addition to any other rights and remedies provided by law or under this Agreement.

e. Obligation/Liability of Parties. Termination or modification of this Agreement pursuant to subsections a, b, or c above shall be without prejudice to any obligations or liabilities of either party already accrued prior to such termination or modification. However, upon receiving a notice of termination (regardless of whether such notice is given pursuant to Subsection a, b, c, or d of this section, Consultant shall immediately cease all activities under this Agreement, unless expressly directed otherwise by City in the notice of termination. Further, upon termination, Consultant shall deliver to City all documents, information, works-in-progress and other property that are or would be deliverables had the Agreement been completed. City shall pay Consultant for Work performed prior to the termination date if such Work was performed in accordance with this Agreement.

12. Independent Contractor Status: Consultant is an independent contractor and…