2025-26 RFP Financial Audit Services.PDF

CITY OF GREEN BAY

REQUEST FOR PROPOSAL

RFP #: 2025-26

Title: Financial Audit Services

City Agency: Administrative Services, Green Bay Metro Transit, Green Bay Water Utility

Due Date: October 9, 2025

CC:

2:00 PM CT

94600

Table of Contents

1 NOTICE TO PROPOSERS

1.1 Summary

1.2 Important Dates

1.3 Format

1.4 Labeling

1.5 Delivery of Proposals

1.6 Appendix A: Standard Terms & Conditions

1.7 Appendix B: Sample Contract for Purchase of Services

1.8 Multiple Proposals

1.9 City of Green Bay Contact Information

1.10 Inquiries, Clarifications, and Exceptions

1.11 Addenda

1.12 Bid Distribution Networks

1.13 Oral Presentations/Site Visits/Meetings

1.14 Acceptance/Rejection of Proposals

1.15 Withdrawal or Revision of Proposals

1.16 Subcontracting or Third Party Payments

1.17 Non-Restrictive Specifications and Vendor Alternates

1.18 Non-Material and Material Variances

1.19 Public Records

1.20 Contract Quantities

1.21 Usage Reports

1.22 Proposal Evaluation

1.23 Proposal Scoring

1.24 Award and Final Offers

1.25 Partial Award

1.26 Negotiate Contract Terms

1.27 Cost Proposal

1.28 Tax Exempt

1.29 Appeals Process

1.30 Proposers Responsibility

2 DESCRIPTION OF SERVICES/COMMODITIES

2.1 Background

2.2 Scope of Services

2.3 Audit Requirements

2.4 Audit Schedule

2.5 Other Services

2.6 Assistance to be Provided to the Auditor and Report Preparation

2.7 Vendor Requirements

2.8 Insurance Requirements

2.9 Term

3 PROPOSAL CONTENT & FORMAT

4 REQUIRED INFORMATION AND CONTENT FOR SUBMITTAL OF PROPOSALS

Form A: Signature Affidavit

Form B: Receipt of Forms and Submittal Checklist

Form C: Vendor Profile

Form D: Designation of Confidential and Proprietary Information

Form E: Cost Proposal

Form F: References

1 NOTICE TO PROPOSERS

1.1 Summary

The City of Green Bay Administrative Services Department, Green Bay Metro Transit, & Green Bay Water Utility (“City”) is soliciting Proposals from qualified vendors for Financial Audit Services. Vendors submitting Proposals (“Proposers”) are required to read this Request for Proposals (“RFP”) in its entirety and follow the instructions contained herein.

1.2 Important Dates

Deliver Proposals no later than the due date and time indicated below. The City will reject all late Proposals:

RFP Issue Date: August 28, 2025

Questions Due Date: September 30, 2025 Addendum Posted Date: October 2, 2025

Due Date: October 9, 2025, 2:00 PM CST

Sealed RFP Opening - Only the names of proposers will be read at the opening.

1.3 Format

The City will not consider illegible Proposals.

Elaborate Proposals (i.e., expensive artwork) beyond that sufficient to present a complete and effective Proposal, are not necessary or desired.

Please include One (1) original and four (2) copies of your proposal. Please also include an electronic version of your proposal on USB flash drive or CD.

Complete and return Forms A through F to City of Green Bay Purchasing Department by October

9, 2025, 2:00 PM CST.

1.4 Labeling

All Proposals must be clearly labeled:

Proposer’s Name and Address

RFP #: 2025-26

Title: Financial Audit Services Due: October 9, 2025, 2:00 PM CST

All email correspondence must include RFP #2025-26 in the subject line.

1.5 Delivery of Proposals

Delivery of hard copies to:

City of Green Bay Purchasing Department 100 North Jefferson St. Room 410 Green Bay, WI 54301

Proposals must be delivered as instructed. Deliveries to other City departments and/or locations may result in disqualification.

Note: When mailing your response via a third-party delivery service, the outside of the packaging MUST be clearly marked with the RFP name and number. This ensures that the proposal can be delivered to the correct purchasing agent without having to open the proposal.

1.6 Appendix A: Standard Terms & Conditions

Proposers are responsible for reviewing this attachment prior to submission of their Proposals.

City of Green Bay Standard Terms and Conditions are the minimum requirements for the submission of Proposals.

1.7 Appendix B: Sample Contract for Purchase of Services

Proposers are responsible for reviewing this attachment prior to submission of their Proposals.

The Sample Contract for Purchase of Services shall serve as the basis of the contract resulting from this RFP. The terms of this template contract shall become contractual obligations following award of the RFP. By submitting a Bid, Proposers affirm their willingness to enter a contract containing these terms. (applicable only to services)

1.8 Multiple Proposals

Multiple Proposals from Proposers are permitted; however, each must fully conform to the requirements for submission. Proposers must sequentially label (e.g., Proposal #1, Proposal #2) and separately package each Proposal. Proposers may submit alternate pricing schemes without having to submit multiple Proposals.

1.9 City of Green Bay Contact Information

The City of Green Bay Purchasing Department administers the procurement function:

Thomas J. Walenski Purchasing Department 100 North Jefferson St. Room 410 Green Bay, WI 54301

PH: (920) 448-3048

FAX: (920) 448-3050

purchasingag@greenbaywi.gov

Contacting City staff outside of the Purchasing Department regarding this RFP without written consent from the Purchasing Department may result in your proposal being rejected.

1.10 Inquiries, Clarifications, and Exceptions

Proposers are to raise any questions they have about the RFP document without delay. Direct all questions, in writing, to the Purchasing Department Buyer listed in Section 1.9.

Proposers finding any significant ambiguity, error, conflict, discrepancy, omission, or other deficiency in this RFP document shall immediately notify the Buyer and request clarification. If it is necessary to provide additional clarification or revision to the RFP, the City will post addenda – see 1.11 below. Proposers are strongly encouraged to check for addenda regularly.

Proposals should be as responsive as possible to the provisions stated herein. A prospective vendor may take “exception” to proposal terms, conditions, specifications and dates stated within the proposal package. However, the City of Green Bay reserves the right to disqualify any and all Proposals submitted which include exceptions, if deemed not in the City’s best interests.

mailto:purchasingag@greenbaywi.gov

1.11 Addenda

In the event that it is necessary to provide additional clarification or revision to the RFP, the City will post addenda to its Proposals distribution websites – see 1.12 below. It is the Proposers responsibility to regularly monitor the websites for any such postings. Proposers must acknowledge the receipt of any addenda on Form B. Failure to retrieve addenda and include their provisions may result in disqualification.

1.12 Bid Distribution Networks

The City of Green Bay posts all Request for Proposals, addenda, tabulations, awards and related announcements on two distribution networks – VendorNet and DemandStar. The aforementioned documents are available exclusively from these websites. It is the Proposers responsibility to regularly monitor the proposal distribution network for any such postings. Proposers’ failure to retrieve such addenda and incorporate their appropriate provisions in their response may result in disqualification. Both sites offer free registration to City Proposers.

State of Wisconsin VendorNet System:

State of Wisconsin and local agencies proposal network.

Registration is free. http://vendornet.state.wi.us/vendornet

DemandStar by Onvia:

National proposal network – Free subscription is available to access Proposals from the City of Green Bay and other Wisconsin agencies, participating in the Wisconsin Association of Public Purchasers (WAPP). A fee is required if subscribing to multiple agencies that are not included in

WAPP.

Home Page: www.demandstar.com

1.13 Oral Presentations/Site Visits/Meetings

Proposers may be asked to attend meetings, make oral presentations. Such presentations, meetings or site visits will be at the Proposers expense.

1.14 Acceptance/Rejection of Proposals

The City reserves the right to accept or reject any or all Proposals submitted, in whole or in part, and to waive any informalities or technicalities, which at the City's discretion is determined to be in the best interests of the City. Further, the City makes no representations that a contract will be awarded to any Bidder responding to this request. The City expressly reserves the right to reject all Proposals responding to this invitation without indicating any reasons for such rejection(s).

The City reserves the right to postpone due dates and openings for its own convenience and to withdraw this solicitation at any time without prior notice.

1.15 Withdrawal or Revision of Proposals

Proposers may, without prejudice, withdraw Proposals submitted prior to the date and time specified for receipt of Proposals by requesting such withdrawal before the due time and date of the submission of Proposals. After the due date of submission of Proposals, no Proposals may be withdrawn for a period of 90 days or as otherwise specified or provided by law. Proposers may modify their Proposals at any time prior to opening of Proposals.

http://vendornet.state.wi.us/vendornet http://www.demandstar.com/

1.16 Subcontracting or Third-Party Payments

All subcontracting shall be pre-approved upon award by the City before any work begins.

Subcontractors must abide by all terms and conditions of the proposal. The prime contractor shall be responsible for all subcontractor(s) work and payment.

1.17 Non-Restrictive Specifications and Vendor Alternates

Specifications are intended to define the general level of quality and performance of this purchase and not to restrict competition. Vendors may offer one or more alternates with lesser or greater features; however the City reserves the right to make its selection based on the best interest of the City. Vendors offering alternates shall submit, with their quote, an itemized comparison with this specification, documenting equivalence for quality, performance, etc. Failure to identify exceptions or deviations in this manner may be a basis to declare the quote as non-responsive.

If in your opinion, any of the specifications, terms and conditions of this RFP prevents you from offering a quote, consideration will be given to a Vendor’s request for change.

1.18 Non-Material and Material Variances

The City reserves the right to waive or permit cure of nonmaterial variances in the offer if, in the judgment of the City, it is in the City’s best interest to do so. The determination of materiality is in the sole discretion of the City.

1.19 Public Records

Proposers are hereby notified that all information submitted in response to this RFP may be made available for public inspection according to the Public Records Law of the State of Wisconsin or other applicable public record laws. Information qualifying as a “trade secret”⎯defined in State of

Wisconsin Statutes⎯may be held confidential.

Proposers shall seal separately and clearly identify all information they deem to be “trade secrets,” as defined in the State of Wisconsin Statutes. Do not duplicate or co-mingle information, deemed confidential and sealed, elsewhere in your response.

S. 19.36(5)

(5) TRADE SECRETS. An authority may withhold access to any record or portion of a record containing information qualifying as a trade secret as defined in s. 134.90(1)(c).

s. 134.90(1)(c)

(c) “Trade secret” means information, including a formula, pattern, compilation, program, device, method, technique or process to which all of the following apply:

1. The information 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.

2. The information is the subject of efforts to maintain its secrecy that are reasonable under the circumstances.

The City cannot ensure that information will not be subject to release if a request is made under applicable public records laws. The City cannot consider the following confidential: a proposal in its entirety, price proposal information, or the entire contents of any resulting contract. The City will not provide advance notice to Proposers prior to release of any requested record.

To the extent permitted by such laws, it is the intention of the City to withhold the contents of

Proposals from public view⎯until such times as competitive or bargaining reasons no longer require non-disclosure, in the City’s opinion. At that time, all Proposals will be available for review in accordance with such laws.

1.20 Contract Quantities

The estimated annual quantities identified within this RFP are for bid purposes only and are based on historical data. The City does not guarantee to purchase any specific quantity or dollar amount. Proposals that state the City must guarantee a specific quantity or dollar amount may be disqualified.

1.21 Usage Reports

Annually, the successful Proposers shall furnish to City Purchasing usage reports summarizing the ordering history for each department served during the previous contract year. The report, at a minimum, must include each and every item or service ordered during the period, its total quantities and dollars by item/service and in total. The City reserves the right to request usage reports at any time and request additional information, if required, when reviewing contract activity.

1.22 Proposal Evaluation

The City’s evaluation committee will consist of members who have been selected because of their special expertise and knowledge of the service(s) and/or product(s) that are the subject of this RFP. Proposers may not contact members of the evaluation committee except at the request of the Purchasing Department.

The proposals will be initially reviewed to determine if mandatory requirements are met. Failure to meet mandatory requirements shall result in the proposal being rejected. In the event that all proposers do not meet one or more of the mandatory requirements, the City reserves the right to continue the evaluation of the proposals that most closely meet the mandatory requirements of this RFP.

1.23 Proposal Scoring

Accepted proposals will be reviewed by an evaluation committee and scored against the stated criteria. The committee may review references, request interviews/presentations, conduct demonstrations and/or conduct on-site visits. The resulting information will be used to score the proposals. The evaluation committee's scoring will be tabulated, and proposals ranked based on the numerical scores received.

Proposals will be scored using the following criteria:

Description Points

Organizational Capabilities 30

Staff Qualifications 30

Proposal Requirements 20

Price 20

TOTAL 100

1.24 Award and Final Offers

Award will be granted in one of two ways. The award may be granted to the highest scoring responsive and responsible proposer after the original evaluation process is complete.

Alternatively, the highest proposer or proposers may be requested to submit best and final offers.

If the City requests best and final offers, they will be evaluated against the stated criteria, scored, and ranked by the evaluation committee. The award will then be granted to the highest scoring proposer following that process. However, a proposer should not expect that the City will request a best and final offer.

1.25 Partial Award

Unless otherwise noted, it will be assumed that Proposers will accept an order for all, or part of the items/services priced if applicable.

1.26 Negotiate Contract Terms

The City reserves the right to negotiate the terms of the contract, including the award amount, with the selected proposer prior to entering into a contract. If contract negotiations cannot be concluded successfully with the highest scoring proposer, the City may negotiate a contract with the next highest scoring proposer.

1.27 Cost Proposal

Purchasing will score the cost proposals by prorating with the lowest cost proposal given the highest score. The formula is as follows: Calculation of points awarded to subsequent proposals will use the lowest dollar proposal amount as a constant numerator and the dollar amount of the firm being scored as the denominator. This number is then multiplied by the number of points given to the cost section of the RFP, resulting in the cost proposal score.

Lowest Cost Proposed

Constant _ X Maximum Points Assigned to Cost = Score Other Proposed Cost

Cost Proposals shall be in a separate sealed envelope and submitted within the proposal package. The outside of the envelope should clearly state “Cost Proposal” and the name of the proposer.

1.28 Tax Exempt

The City of Green Bay and Green Bay Water Utility as municipalities are exempt from payment of federal excise taxes and State of Wisconsin taxes per Wisconsin statute 77.54(9a). City’s Federal Tax ID #39-6005458 and Water Utility’s #39-6005460. A completed Wisconsin Department of Revenue Form S-211 (R.2-00) can be requested through the Purchasing Department. The City’s tax-exempt number is #008-000428893-07 and Water Utility’s is #008-0000417205-06. The City of Green Bay and Transit are also Tax Exempt. Transit also requires a completed Federal Clause document for compliance.

1.29 Appeals Process

Notices of intent to protest and protests must be made in writing. Protestors should make their protests as specific as possible and should identify Wisconsin Statutes or City of Green Bay ordinance provisions that are alleged to have been violated.

The written notice of protest must be filed with Thomas J. Walenski, Procurement Manager, Green Bay, WI, 100 North Jefferson St. Room 410, Green Bay, WI 54301, and received no later than 72 business hours after the intent to award notice is issued.

1.30 Proposers Responsibility

Proposers shall examine this RFP and shall exercise their judgment as to the nature and scope of the work required. No plea of ignorance concerning conditions or difficulties that exist or may hereafter arise in the execution of the work under the resulting contract, because of failure to make necessary examinations and investigations, shall be accepted as an excuse for any failure or omission on the part of the Proposers to fulfill the requirements of the resulting contract.

2 DESCRIPTION OF SERVICES/COMMODITIES

2.1 Background

The City of Green Bay, Green Bay Metro Transit & Green Bay Water Utility, hereinafter referred to as the City, are seeking the services of an experienced and qualified firm to provide financial auditing services for the City as more fully set forth in this RFP.

Green Bay, with a population of approximately 106,000, is one of the largest cities in Wisconsin and is located in northeastern portion of the state.

• The City, for the year ending December 31, 2024, had total revenues of approximately $212 million and expenditures of approximately $190 million.

• Green Bay Metro, for the year ending Dec. 31, 2024, had total revenues of approximately $9 million and expenditures of approximately $9 million.

• The Green Bay Water Utility, for the year ending December 31, 2024, had total revenues of approximately $29 million and expenditures of approximately $23 million.

The financial statements for the City are prepared in the format prescribed by Governmental Accounting Standards Board (GASB). The City has received a Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association for the years 1984 through 2023 and will be submitting the 2024 Annual Comprehensive Financial Report (ACFR) to the program to determine its eligibility for another certification. It is the intention of the City to continue to file for and obtain this certification in the future.

2.2 Scope of Services

The Proposer will prepare the draft financial statements, drafting the combining statements, the individual fund statements, the supporting schedules and the statement footnotes. City staff will provide the majority of data for the statistical schedules. The Proposer will properly format the final draft prior to the City reproducing and binding the ACFR.

The Proposer will be responsible to provide the Management Letter and Supplemental Single Audit Report, including the preparation of all required financial statements, notes thereto, supporting schedules, and exhibits. The Proposer shall prepare the ACFR in substantially the same formats as the 2024 ACFR, both a printed version and Internet-ready electronic file.

The City desires the Proposer to express an opinion on the fair presentation of its government-wide and fund financial statements and schedules in conformity with generally accepted accounting principles. The Proposer is not required to audit the supporting schedules contained in the ACFR. However, the Proposer is to provide an "in-relation-to" report on the supporting schedules based on the auditing procedures applied during the audit of the basic financial statements and the combining and individual fund financial statements. The Proposer is not required to audit the statistical section of the report.

The City desires the Proposer to prepare the State Financial Report Form C timely.

The City desires the Proposer to express an opinion on the reconciliation between the financial report submitted to the State of Wisconsin and the ACFR. The City also expects assistance in the implementation of any new accounting standards.

All entities also expect assistance in the implementation of any new accounting standards.

An examination under the requirements of CFR Part 200 including the preparation of the schedule of federal and state financial assistance is also required.

For Green Bay Metro: Required services consist of an examination of Green Bay Metro Transit’s financial statement, maintain fixed asset list and calculate annual depreciation, also with a review of internal accounting controls and compliance with pertinent laws and regulations. This examination is to be performed in accordance with generally accepted auditing standards as promulgated by the American Institute of Certified Public Accountants and Government Auditing Standards.

Green Bay Metro Transit Department is an enterprise fund of the City of Green Bay and, as such, is accounted for using the accrual basis of accounting. The accounting system confirms with the system of accounts as prescribed by the Federal Transit Administration.

Every 10 years Green Bay Metro Transit is required to have an independent auditor confirm

Green Bay Metro Transit data conforms to National Transit Database (NTD) Requirements.

Green Bay Metro Transits last independent accountants report was done in 2019

For Green Bay Water Utility: The Green Bay Water Utility is an enterprise fund of the City of Green Bay and, as such, is accounted for using the accrual basis of accounting. The accounting system confirms with the system of accounts as prescribed by the Public Service Commission of Wisconsin.

The Proposer will prepare the draft financial statements, the supporting schedules and the statement footnotes for the Utility. Utility staff will prepare the majority of data for the statistical schedules, letter of transmittal and the Management Discussion and Analysis. The Proposer will properly format the final draft prior to the utility reproducing and binding the ACFR.

The Proposer will be responsible to provide the Management Letter and Supplemental Single Audit Report if applicable, including the preparation of all required financial statements, notes thereto, supporting schedules, and exhibits. The Proposer shall prepare the Utility ACFR in substantially the same formats as the 2024 Utility ACFR, both a printed version and Internet-ready electronic file. The Utility expects the report to be completed on a timely basis to enable submission to the GFOA award program.

The Utility desires the Proposer to express an opinion on the fair presentation on the financial statements and schedules in conformity with generally accepted accounting principles. The Proposer is not required to audit the supporting schedules contained in the ACFR. The Proposer is not required to audit the statistical section of the report.

Software and Systems The current accounting system software is from Tyler Munis. Modules included in this integrated system are as follows:

1. Financials

a. General Ledger

b. Budget Processing

c. Purchasing

d. Accounts Payable

e. Purchase Cards

2. Human Resources/Payroll

3. General Revenues

a. Accounts Receivable (Tyler Cashiering)

b. General Billing

Software systems that are not integrated with the Tyler Munis financial system, but provide other financial information include:

1. Real Estate and Personal Property Taxes

2. Special Assessments

3. Business Licensing

4. Parking Tickets

5. Fleet Management (FASTER)

6. Permits/Inspection

7. Vermont Systems RecTrac/ for Parks, Recreation and Forestry

8. Public Works Billing/Collection

9. Land/Building Capital Asset List

10. Debtbook for GASB Leases and Subscriptions

11. Robo City – Debt Schedules

12. Investment Management (TRACKER) Ehlers Investment Services N19W24400 Riverside

Dr. Ste 100 Waukesha, WI 53188 In addition to the above, Green Bay Metro also has:

1. Fleet Management Software

2. Land/Building capital asset list Green Bay Water Utility also has:

1. North Star Utility Billing

2. CityWorks - Asset Management

Employees of the City participate in the State of Wisconsin Retirement System, which is administered by the Wisconsin Department of Employee Trust Funds. Employees of the City may also elect to participate in the following programs:

• Deferred Compensation

a) Administered by the ICMA Retirement Corporation, 777 North Capitol Street, NE, Washington, DC 20002

b) Administered by the Wisconsin Deferred Compensation Program, 902 Ann

Street, Suite A, Madison, WI 53713

• Pretax Flexible Spending Accounts (125/FSAs) - Administered by Associated Benefits Connection PO Box 19097, Green Bay WI 54307

2.3 Audit Requirements

The audit shall comply with the policies, procedures, and guidelines as required by Title 2 U.S.

Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and the State Single Audit Guidelines issued by the Wisconsin Department of Administration. The audit must fulfill all the City's auditing responsibilities under federal, state, and local laws and regulations and under the provisions of all grant contracts.

The Proposer shall attend a pre-audit meeting with City staff to discuss the records to be audited and other general aspects of the audit. The City expects progress meetings as required during the process, as well as an exit meeting after the process is complete. The City will require the Proposer to provide any adjusting entries along with their explanation to reconcile the City’s books back to the ACFR. In addition, the proposer shall provide electronic copy of the general ledger mapping of accounts to all financial statements. The City may require the Proposer to include in the audit, additional records and procedures which are generally accepted and defined in the documents listed above.

The City reserves the right to add or remove funds as the need arises. The Proposer shall examine all current and future funds and the component unit of the City as follows:

1. General Fund

2. Special Revenue Funds (30)

3. Debt Service Funds (2)

4. Capital Projects/TID Funds (54)

5. Enterprise Funds (2)

a) Water Utility

b) Transit Utility

6. Internal Service Funds (4)

a) Health & Dental Insurance fund

b) Workers Compensation

c) General Liability

d) Sick Escrow

7. Component Units (1)

a) Redevelopment Authority

Further, the Proposer shall observe the adequacy of the system of internal control, and if weaknesses are found, review such inadequacies with, and make recommendations to, the Finance Director. The Proposer is authorized to disclose, directly and immediately, to the appropriate law enforcement agency, any findings of suspected fraud or embezzlement.

The partner in charge shall be available to attend up to two (2) public meetings annually, in person or virtually at which time the audit reports may be discussed.

For Green Bay Metro, the Proposer shall examine the Green Bay Metro Transit enterprise fund.

The Proposer shall express an opinion on the combined, and individual financial statements of all funds. If unable to express an "unqualified" opinion, the Proposer should state the reasons for qualification or disclaimer of opinion.

Further, the Proposer shall observe the adequacy of the system of internal control, and if weaknesses are found, review such inadequacies with, and make recommendations to, the Transit Director. The Proposer is authorized to disclose, directly and immediately, to the appropriate law enforcement agency, any findings of suspected fraud or embezzlement.

The partner in charge shall be available to attend one (1) public meeting annually, at which time the audit reports may be discussed.

The Proposer shall provide, at no additional charge, both on-site and by telephone, routine consultation regarding recommended accounting procedures, Internal Revenue Service mandates, Wisconsin Department of Revenue regulations, and implementation of current and future GASB standards as they apply to the City.

The Proposer shall make available its work papers to the Finance Director and the Metro Transit Director, or appropriate outside agencies upon request by and notification to the City in accordance with federal and state grant provisions. The Proposer shall retain work papers for three (3) years after Proposer issues opinion on statements at Proposer’s expense, unless notified otherwise in writing by the City. The work papers from the previous three years audits will be made available to the successful Proposer.

The Auditor will be required to prepare the Annual Financial Report for the Metro Transit Department in addition to performing the auditing functions described in this Scope of Work. The Auditor will be required to complete the annual financial report by the third Wednesday in April in time for the presentation to the Metro Transit Commission meeting. Management Discussion and Analysis is not required for this audit. After review by the City, the Auditor will be required to make any necessary changes. The costs for preparing the annual report must be included in the Price Proposal Form and will be used in the evaluation of all proposals.

For Green Bay Water Utility:

The Proposer shall examine the Green Bay Water Utility Enterprise fund.

The Proposer shall express an opinion on the combined, and individual financial statements of the fund. If unable to express an "unqualified" opinion, the Proposer should state the reasons for qualification or disclaimer of opinion.

Further, the Proposer shall observe the adequacy of the system of internal control, and if weaknesses are found, review such inadequacies with, and make recommendations to, the Business Manager. The Proposer is authorized to disclose, directly and immediately, to the appropriate law enforcement agency, any findings of suspected fraud or embezzlement.

The partner in charge shall be available to attend up to two (2) public meetings annually, at which time the audit reports may be discussed.

The Proposer shall provide, at no additional charge, both on-site and by telephone, routine consultation regarding recommended accounting procedures, Internal Revenue Service mandates, Wisconsin Department of Revenue regulations, Public Service Commission regulations and implementation of current and future GASB standards as they apply to the Utility.

The Proposer shall make available its work papers to the Finance Director and the Water Utility Business Manager, or appropriate outside agencies upon request by and notification to the City in accordance with federal and state grant provisions. The Proposer shall retain work papers for three (3) years after Proposer issues opinion on statements at Proposer’s expense, unless notified otherwise in writing by the City. The work papers from the previous three years audits will be made available to the successful Proposer.

The Auditor will be required to prepare the Annual Financial Report for the Green Bay Water Utility in addition to performing the auditing functions described in this Scope of Work. The Auditor will be required to complete the annual financial audit by the fourth Wednesday in March in time for the preparation of the PSC Annual Report. The presentation to the Water Utility Commission is required to be completed by the June meeting. The costs for preparing the annual report must be included in the Price Proposal Form as a separate item and will be used in the evaluation of all proposals.

2.4 Audit Schedule

For the City of Green Bay

The Proposer shall be required to adhere to the following schedule in performing annual financial audits:

1. The Proposer will provide a detailed audit plan by March 1 of each year, along with a list of information needed for audit and work papers.

2. The City will have closed and balanced all accounts by March 31st or within one (1) week of final audit. At that time copies of ledgers, journals and all support documentation will be available to the Proposer.

3. The Proposer must assist in the preparation and review of the Financial Report Form "C" by May 10th as required by the State of Wisconsin. (Form C due May 15th)

4. The Proposer shall submit a written report on internal accounting control, a report on compliance with laws, regulations, and pronouncements that may have a material effect on financial statements by June 15 of each year.

5. Ten (10) copies of a management letter shall be due on July 15 of each year. This letter shall identify management concerns, assess the effects of those concerns on financial management, and propose corrective measures.

6. A draft report of the ACFR will be submitted to the Finance Director for review by the first week of June. A final report and the Internet-ready electronic file must be submitted to the Finance Director by the third week of June.

7. The City will be responsible for preparation of the written response but will require proposer assistance and review.

8. The indicated number of copies of all final reports are required and shall be delivered to the Finance Director on or before the date identified below, unless an extension has been granted by the Finance Director in writing.

No. of Copies

Report Title Due Dates

1 Financial Report Form C May 15

10 Annual Comprehensive Financial Report June

1 Single Audit Report on Federal and State Awards

June 15

1 Electronic File of ACFR and Single Audit June 15

10 Management Letter (electronic copy) July 15

1 Opinion on State Report Reconciliation with

ACFR

July 15

For Green Bay Metro audits:

1. The Proposer will provide a detailed audit plan by January 15th, along with a list of information needed for audit and work papers.

2. Metro Transit will have closed and balanced all accounts by February 20th. At that time copies of ledgers, journals and all support documentation will be available to the Proposer.

3. The National Transit Database (NTD) Independent Auditors Report is due every ten

(10) years by April 1st of report year.

3. The Auditor shall submit copies of the following documents by the second Wednesday in April.

• Annual Financial Report: 15 Copies

4. The Proposer shall submit fifteen (15) copies of a report on compliance with laws, regulations, and pronouncements that may have a material effect on financial statements.

For Green Bay Water Utility:

audits:

1. The Proposer will provide a detailed audit plan by January 15th, along with a list of information needed for audit and work papers.

2. Green Bay Water Utility will have closed and balanced all accounts by March 10th. At that time copies of ledgers, journals and all support documentation will be available to the Proposer.

3. Field work will be completed by fourth Wednesday of March to allow for time for preparation of PSC annual report which is completed by the Utility.

4. The Proposer shall submit a written report on internal accounting control, a report on compliance with laws, regulations, and pronouncements that may have a material effect on financial statements by May 15th of each year.

5. The management letter shall be due on May 15th of each year. This letter shall identify management concerns, assess the effects of those concerns on financial management, and propose corrective measures.

6. A draft report of the ACFR will be submitted to the Business Manager for review by the first week of May. A final report and the Internet-ready electronic file must be submitted to the Business Manager by the third week of May.

7. The City will be responsible for preparation of the written response but will require proposer assistance and review.

8. The Auditor shall submit electronic copies of the following documents by the first Monday in June.

a. Comprehensive Annual Financial Report

b. Management Letter

9. The Proposer will present the Audit report at the June Water Commission meeting.

Services shall not be deemed accepted and payment shall not be made until any and all such required and or requested financial and service reports are tendered by the Contractor to the City, Green Bay Metro Transit, and Green Bay Water Utility which includes all such reports specified in Section 2.2 Scope of Services and Section 2.4 Audit Schedule.

2.5 Other Services

The following services shall be performed in accordance with the “Additional Work Rates” section of the Price Proposal Form.

1. Separate audited reports are required at specific times for Tax Incremental Financing (TIF) districts. Audited reports are submitted to the Wisconsin Department of Revenue and other governmental agencies at completion of 30% of eligible construction, at completion of 100% of eligible construction and at the termination of the district. Currently, the City has fifteen TIF districts that may require one or more audited reports during the term of this contract. The Proposer shall prepare all necessary documents and express an opinion on compliance with State Tax Increment Financing (TIF) regulations.

2. The Proposers may be asked to perform other audit services such as room tax audit, grants or other special reviews as requested by the Finance Director or Metro Transit Director or Utility Business Manager

2.6 Assistance to be Provided to the Auditor and Report Preparation

1) Financial services department and clerical assistance: The City staff and responsible management personnel will be available during the provision of services to assist the firm by providing information, documentation, and explanations.

2) Work area, telephones, photocopying and fax machines: The City will provide the auditor with reasonable workspace, desks, and chairs. The auditor will also be provided with access to telephone lines, photocopying facilities, and fax machines. The auditor will provide their own personal computer equipment including WIFI and printers. The auditor will provide their own office supplies, such as pens, printer paper, etc.

3) Report preparation: ACFR report preparation, editing and printing shall be the responsibility of the Proposer. Preparation and printing of other reports described herein shall be the responsibility of the proposer.

2.7 Vendor Requirements

Bidder must be an original manufacturer, or distributor, or dealer authorized by manufacturer with service and repair capabilities for the product.

Bidder must be in the business of CPA Services for the past five years.

Bidder must supply references of three firms to which similar service has been provided during the past three years to a comparable-sized institution or company. If contacted, all of those references must verify that a high level of satisfaction was provided. Use Form E to list references.

The firm must submit an affirmation that the proposer meets the independence requirements of the Standards for Audit of Governmental Organizations, Programs, Activities and Functions, most recent revision, published by the U.S. General Accounting Office, and as specified by generally accepted governmental auditing standards.

Government Auditing Standards require the Certified Public Accountant in charge of the audit to have completed, within the immediate preceding two (2) years, at least twenty-four (24) hours of continuing professional education that directly relates to government auditing and will enhance the professional proficiency of the auditor to perform audits or attestation engagements.

2.8 Insurance Requirements

Awarded contractor must provide Purchasing a Certificate of Insurance and maintain the minimum limits specified for the term of the contract. All policies must be issued with a 30-day cancellation notice, by an insurance company licensed to do business in the State of Wisconsin, with a minimum AM Best rating of A+, and signed by an authorized agent.

PROFESSIONAL LIABILITY (Errors and Omissions)

A. Minimum Limits

(a) $1,000,000 each claim/$3,000,000 annual aggregate

(b) Any deductible not to exceed $25,000 each claim

B. Must continue coverage for 3 years after final payment for service/job

2. GENERAL LIABILITY COVERAGE

A. Commercial General Liability

(a) $1,000,000 general aggregate

(b) $1,000,000 products - completed operations aggregate

(c) $1,000,000 personal injury and advertising injury

(d) $1,000,000 each occurrence limit

B. Claims made form of coverage is not acceptable.

C. Insurance must include:

(a) Premises and Operations Liability

(b) Blanket Contractual Liability including coverage for the joint negligence of the City of

Green Bay, its officers, council members, agents, employees, authorized volunteers and the named insured

(c) Personal Injury

(d) Explosion, collapse and underground coverage

(e) Products/Completed Operations

(f) Independent Contractors

3. BUSINESS AUTOMOBILE COVERAGE

A. Minimum Limits - $1,000,000 Combined Single Limit for Bodily Injury and Property Damage each accident

B. Must cover liability for "Any Auto" - including Owned, Non-Owned and Hired Automobile

Liability

4. WORKERS COMPENSATION AND EMPLOYERS’ LIABILITY

A. Must carry coverage for Statutory Workers Compensation and Employers Liability minimum limit of: $100,000 Each Accident, $500,000 Disease Policy Limit, $100,000 Disease - Each Employee

5. ADDITIONAL PROVISIONS

* Additional Insured –

On the General Liability Coverage, City of Green Bay, and its officers, council members, agents, employees, and authorized volunteers shall be “Additional Insureds.”

* Endorsement -The Additional Insured Policy endorsement must accompany the Certificate of Insurance.

* Indemnification – Contractor shall indemnify, defend, and hold harmless the City and its officers, officials, employees and volunteers from and against all claims, damages, losses and expenses including attorney fees arising out of performance of the work described herein, caused in whole or in part by any negligent act or omission of the contractor, any subcontractor, or employee, officer, or agent of any contractor or subcontractor that is either directly or indirectly under the supervision of a contractor or subcontractor, except where such claim, damage, loss or expenses arises out of the sole negligence or willful misconduct of the City.

* Certificates of Insurance - A copy of the Certificate of Insurance must be on file with the Risk Management.

* Notice - City of Green Bay requires 30-day written notice of cancellation, except 10-days for non-payment.

* Acceptability of Insurers - No insurance required hereunder shall be carried with an insurer not authorized to do business in Wisconsin. The City reserves the right to disapprove of any insurance company. A minimum AM Best Rating of A-VII is required.

2.9 Term

The Contract resulting from this RFP shall have an initial term of three years with the City/Green Bay Water Utility/Transit having the option to renew the Contract for up to two additional years. If the options to renew the contract are exercised, it will be renewed upon mutual agreement of the City/Green Bay Water Utility/Transit and the Proposer

3 PROPOSAL CONTENT & FORMAT

Tab 1: General Information

1. Cover Letter. Each proposer shall submit a maximum two-page letter including the name and address of the organization submitting the proposal, whether the organization is an individual, partnership, corporation or joint venture, and the name, address, and telephone number of the contact person who will be authorized to make representations for the organization.

2. Table of Contents. Each proposer shall include an outline of the proposal, identified by sequential page number and by section reference number and section title as described herein.

3. Proposal Costs. Proposal costs must be submitted on a separate form in a separate sealed envelope. All other evaluation criteria will be scored prior to evaluation of the cost proposals.

Tab 2: Firm Qualifications and Experience

1. Provide an overview and history of the firm. Include information about your company so the City can evaluate the Proposer’s stability and ability to support the commitments set forth in response to the RFP. The City may require additional documentation to support and/or clarify requested information.

2. List the company’s complete legal name, full address, headquarter location.

3. List the contact person for this RFP, name, title, email, and phone.

4. State how many years the company has been in business.

5. Provide a brief overview of your company to include affiliated divisions and locations, main or core areas of expertise and services offered.

6. State number of employees and the size of the firm's governmental audit staff.

7. List the location of the office from which the work on this engagement will be performed.

8. Indicate the capability of your firm to hold harmless, indemnify and defend the City for losses, costs and expense arising from liability claims resulting from alleged negligence of your firm, its officers, employees, and subcontractors; describe the liability insurance coverage carried by your firm.

9. Provide a statement of assurance that your firm is not presently in violation of any statutes or regulatory rules that might have an impact on your firm’s operations.

Describe any controversies and lawsuits in which your firm is or has been involved during the past five (5) years relating to governmental practices.

10. Submit a copy of the report of your most recent external quality control review, with a statement whether the quality review included a review of specific government engagements.

11. Provide information on the results of any federal or state desk reviews of its audits during the past three (3) years. In addition, the firm shall provide information on the circumstances and status of any disciplinary action taken or pending against the firm during the past three (3) years with state or federal regulatory bodies or professional organizations.

12. If the Proposer 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 Proposer should be noted, if applicable.

13. The Proposer (or general partner of the firm) must have five (5) or more years of recent and relevant experience in providing similar municipal financial auditing services in scope and complexity to the scope of services described in this RFP.

14. Provide a listing of clients, serviced by the office proposed to serve the City of Green Bay, that have obtained the GFOA "Certificate of Achievement for Excellence in Financial Reporting" while your firm was providing auditor services and include for what years.

15. The firm must be licensed by the State of Wisconsin Department of Regulation and Licensing to practice as Certified Public Accountants. Submit an affirmative statement that your firm and all assigned key staff are properly licensed to practice in the State of Wisconsin.

16. Provide a list of prior audits performed under the Single Audit Act with major federal programs included.

17. Provide a description of your firm’s continuing education practices and policy.

18. Submit a copy of a recent ACFR it has prepared and produced for a client similar to the City.

19. Identify the principal supervisory and management staff, including engagement partners, Agents, other supervisors and specialists, who would be assigned to the engagement.

20. Indicate whether each such person is registered/licensed to practice as a certified public accountant in Wisconsin.

21. Provide information on the governmental auditing experience of each person, including information on relevant continuing professional education as is specified in the U.S.

General Accounting Office's "Government Auditing Standards" GAO yellow book, and membership in professional organizations relevant to the performance of this audit.

22. Provide an update regarding the number, qualifications, experience, and training, including relevant continuing professional education, of the specific staff to be assigned to this engagement.

23. Indicate how the quality of the staff over the term of the agreement would be assured.

Qualifications of Key Staff: Provide brief and concise information below and any Additional items related to staff qualifications.

24. Describe any unique qualifications of your firm or your staff for this project.

25. Submit a resume/biography of the individual who will manage and consult with the City for the required services if you are the successful proposer. The resume should include relevant experience and indicate the nature and extent of the individual’s involvement in previous or similar work. Include a list of recently completed projects of a similar nature

26. List other employees who will be assigned to this project if you are the successful proposer and the capacity in which they will serve. Describe their qualifications and experience.

Tab 3: Financial Auditing Services and Approach

The Proposer must be able to provide all of the services required as described in this RFP and must propose methods of providing all of the services.

1. Provide an anticipated…