25-0078-RG_EXTERNAL_AUDIT_SERVICES_RFQ.pdf

SUBMIT TO:

All Proposals must be submitted via VendorLink--www.myvendorlink.com-- at the specified date and time below.

It is the Vendor’s responsibility to ensure the submittal is uploaded to VendorLink according to bid specifications. We are not responsible for delivery systems.

REQUEST FOR QUALIFICATIONS

PURCHASING DEPARTMENT

215 Manatee Avenue West Bradenton, Florida 34205

DATE ISSUED: September 27, 2024

CONTACT PERSON:

Ruth Gruett, Director Purchasing Telephone #: 941.708.8770 ext 41158 Email address:

gruettr@manateeschools.net TITLE: External Audit Services

NUMBER:

25-0078-RG

SUBMITTAL DEADLINE:

October 21, 2024 @ 1pm ET

PRE-PROPOSAL CONFERENCE: Not applicable LOCATION: Not applicable

SUBMITTALS RECEIVED AFTER

ABOVE DATE AND TIME WILL NOT

BE ACCEPTED

REQUEST FOR INFORMATION DEADLINE: October 7, 2024 @ 1pm ET This Bid Submittal and subsequent award by District shall constitute a binding and enforceable contract.

All Specifications, Terms and Conditions, Addenda, and correspondence of this Contract shall be incorporated into the final award and become an integral part of the Contract. Unless otherwise stipulated in this Contract, no other contract documents shall be issued.

LEGAL NAME, (herein referred to as “Respondent”) As described in the Section Titled “Florida Department of State, Division of Corporations Registration Requirements” within this Solicitation:

FLORIDA DIVISION OF CORPORATION

DOCUMENT NUMBER (www.sunbiz.org):

CONTRACTOR E-VERIFY NUMBER:

MAILING ADDRESS: I hereby certify that I have read and understand the requirements of this Solicitation and that, I, as the Bidder, will comply with all requirements of this offer and any contract(s) and/or other transactions required by this award.

Authorized Signature/Date

Typed Name/Title

Email Address

CITY – STATE – ZIP:

TELEPHONE NO:

FAX NO:

FEI/EIN Number:

The School District of Manatee County http://www.myvendorlink.com/ http://www.sunbiz.org/

Request for Qualifications on External Audit Services, SDMC No. 25-0078-RG

PROPOSAL SUBMITTAL CHECKLIST

It is the sole responsibility of each Proposer to check VendorLink up to the bid opening date and time, for all addenda issued and for any information regarding this solicitation.

The following documents must be submitted electronically with your proposal:

Invitation to Proposal Form-pg 1 References-Attachment A Pricing Proposal-Attachment B Notification of Public Entity Crimes Law-Attachment C Notification of Public Records Law Pertaining to Public Contracts and Requests for Contractor Records-Attachment D Drug-free Workplace Certification-Attachment E Non-Collusion Affidavit-Attachment F Truth-in-Negotiation Certificate-Attachment G Debarment and Suspension Certification-Attachment H Scrutinized Company Certification-Attachment I Employment Eligibility Verification (“E-VERIFY”)-Attachment J Contractor Affidavit Regarding the Use of Coercion for Labor and Services-

Attachment K

ANTICIPATED SCHEDULE

The anticipated schedule for this Solicitation is as follows:

ITEM EVENT DATE/TIME

(a) Solicitation Package Issued 9/27/2024

(b) Questions/Clarifications Due 10/7/2024 @ 1pm ET

(c) Addenda Posted 10/8/2024 @ 4pm ET

(d) Proposals due @ 1pm (ET) in Purchasing 10/21/2024

(e) Initial Evaluation 10/28/2024

(f) Interviews 11/4/2024

(g) Notice of Intent to Award 11/7/2024

(h) Board Approval 11/12/2024

SECTION 1. PURPOSE

This is a Request for Qualifications (“RFQ”) for an independent certified public accounting firm (the “Respondent) to provide external independent auditing services for The School District of Manatee County, Florida (the “District”).

SECTION 2. BACKGROUND INFORMATION

The District is home to approximately fifty-four thousand students, and nearly six thousand employees. The District operates forty-seven traditional public schools, three non-traditional public schools and the two campuses of Manatee Technical College.

Additionally, the District provides oversight to sixteen charter schools. Manatee County is located on the southwest coast of Florida and covers over seven hundred square miles with diverse areas and neighborhoods ranging from beaches to ranches.

The District and its governing board were created pursuant to Section 4, Article IX of the Constitution of the State of Florida. The District is an independent taxing and reporting entity managed, controlled, operated, administered, and supervised by District school officials in accordance with Chapter 230, Florida Statutes. The Board consists of five elected officials responsible for the adoption of policies, which govern the operation of District public schools. The Superintendent of Schools is responsible for the administration and management of the schools within the applicable parameters of state laws, State Board of Education Rules, and School Board policies. The Superintendent is also specifically delegated the responsibility of maintaining a uniform system of records and accounts in the District by Section 237.01, Florida Statutes as prescribed by the State Board of Education.

The annual budget for The District for FY 2023-2024 was $1.198 billion. The current budget is $1.591 billion (all funds based on current projections). A copy of The District’s Annual Financial Reports are available on our website. Go to https://www.manateeschools.net/Page/5801.

Firms are encouraged to thoroughly review the information contained therein to become familiar with the District and its operations.

The District uses PeopleSoft as its ERP system. These records include budgeting, payables, receivables, procurement, and payroll.

External Audit Services:

The District has utilized Cherry Bekaert, LLP since July, 2020 for attest services.

Internal Audit Services:

The District has outsourced its Internal Audit Services function to Carr, Riggs & Ingram since July, 2019. Prior to 2019, the District utilized Shinn & Company for internal audit services.

Audit Committee:

The District has an audit committee that operates under the audit committee charter revised and Board approved as of September 10, 2024. See Exhibit A.

The mission of the Audit Committee is to assist the Manatee County School Board ("School Board") in providing oversight of the internal and external audit functions. The Audit Committee will advise the School Board in the following areas: review the scope and plan of the external and internal audits; review corrective action plans and necessary improvements based on audit findings and recommendations received from internal and external auditors; and assist to maintain open communications between the selected auditors, the School Board and the District's financial management department.

The Audit Committee is not charged with any fiscal responsibilities of the District and the School Board, and the Superintendent retain the responsibility for the District's financial condition and for decision-making in all matters of policy and operation. The Audit Committee is not responsible for the outcome of internal and external audits. Additionally, the Audit Committee is not responsible for any consequences associated with fraudulent activities that may be uncovered during internal and external audits or in the course of other work completed. The Audit Committee members will not conduct "fieldwork" or other types of auditing, legal or accounting reviews or procedures.

Auditor Selection Committee:

The auditor selection committee assists the governing body in selecting an auditor to conduct the annual financial audit required by section 218.39 of Florida Statutes.

Pursuant to F.S. 218.391, one member of the selection committee for External Audit Services will be a member of the Board who will serve as the chair of the selection committee.

SECTION 3. SPECIAL CONDITIONS

3.1 Eligibility and Minimum Requirements: Respondents must meet the following minimum qualifications; failure to meet the minimum qualifications may result in rejection of the Proposal:

• Respondent shall be licensed to practice public accounting within the State of Florida.

• Respondent shall currently be a member of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants.

• Respondent shall have performed continuous CPA services in the government sector for a minimum of five (5) years.

• Respondent shall provide documentation verifying that all assigned professional personnel have received adequate continuing professional education as stipulated by Government Auditing Standards issued by the Comptroller General of the United States.

• The manager and senior auditor shall have experience auditing one or more similar public k-12 school districts, specifically as to size and services provided, where all applicable Governmental Accounting Standards Board Statements have been implemented.

• The manager and senior auditor shall have experience performing a Single Audit in accordance with Governmental Auditing Standards issued by the Comptroller General of the United States, the Single Audit Act Amendments of 1996, the provisions of OMB Uniform Guidance, Audit of State and Local Governments, and the Rules of the Auditor General of the State of Florida.

• The firm must have a physical Florida office, with the expectation that the lead auditor will be operating out of the Florida location for the duration of the audit.

For the purpose of this RFQ, preference will be given to firms with a “local office” as defined as a fixed office location, staffed with verifiable, on-site full-time employees and operating within a permanent structure with a verifiable street address that is located within sixty-five (65) miles from District offices at 215 Manatee Ave. West, Bradenton, FL 34205. The local office must have been in operation for a minimum of twelve (12) months immediately preceding the due date for proposal submission for this RFQ. A post office box shall not be sufficient to constitute a local office.

• The firm must be the sole provider of the proposed independent audit services.

A joint venture or consortium to perform these services is prohibited and the Proposal may be deemed unresponsive and not considered. The School Board desires a firm that can perform all requested services without outsourcing certain audit services.

3.2 Term: The intent of this RFQ is to establish a Contract for a period of five (5) year(s) beginning July 1, 2025, during which time the awarded firm shall guarantee fixed pricing on items awarded, as specified in this RFQ.

3.4 Working Papers: The awarded firm will retain all working papers for a period of seven

(7) years and will provide the District and/or its assignees access, free of charge, to any or all working papers for a period of seven (7) years.

3.5 Scope of Services and Changes in Services: The services to be provided under this resulting Contract are specified in Section 4, Scope of Services. The District, without invalidating the Contract, may request additional services or make changes by altering, adding to, or deducting from the services, and the Contract will be adjusted accordingly, based on a mutually agreed upon negotiated price. Changes in the services and the Contract sum may only be changed by prior written agreement executed by the parties with proper authorization to do so.

3.6 CHANGES IN PERSONNEL: The Respondent will notify the SDMC contact in writing, prior to affecting a personnel change concerning the personnel assigned to the

Contract. The Board will have the right to reject any personnel assigned to perform work under this Contract.

3.7 INVOICING FOR WORK/PROGRESS BILLING: In consideration of the fees to be generated and the probable length of the audit engagement for each fiscal year, progress billing will be permitted on a percentage of completion basis. To determine progress, the Respondent will prepare as part of the audit plan an estimate of total hours required to complete the engagement. Progress will be determined by comparing the hours incurred to date to the estimated total hours for the engagement. A listing of hours incurred will accompany the invoice in support of this calculation. Progress billing may be rendered monthly during the course of the engagement. The final payment will be paid upon resolution of any open issues or delivery of any remaining items.

Invoices for fees or other compensation services or expenses shall cite the purchase order number, work order number, date of service, location of job, and name of person requesting the work. The invoice shall be in detail sufficient for a proper pre-audit and post audit thereof. Each bill or invoice must properly identify the services, portion of services, and expenses for which compensation is sought. A copy of all applicable materials, rental, or subcontractor invoices must be included with the invoice to SDMC. The invoice will also reflect a breakdown of all standard hours and non-standard hours worked plus hourly wage.

Disputed Invoices:

If SDMC reasonably and in good faith disputes the amounts due under any invoice, SDMC shall give prompt notice of such dispute to the selected firm’s Managing Partner in writing within five (5) business days after receiving the applicable invoice, together with a reasonably detailed written explanation signed by SDMC Deputy Superintendent Business Services & Operations of the disputed amount and grounds for the dispute. The selected firm shall cancel such invoice and issue a new invoice reflecting the undisputed invoiced amount, which shall be paid by SDMC within thirty

(30) days of the original invoice date.

SDMC’s failure to pay amounts disputed will not (prior to the resolution of the applicable dispute) be grounds for a claim of breach or suspension of work by the selected firm unless SDMC fails to pursue a prompt resolution of such dispute within thirty (30) days after the applicable invoice date in good faith. If the Parties agree that a balance is due, the selected firm shall issue an invoice for such balance and payment shall be due fifteen (15) days after receipt of such invoice.

Dispute Resolution:

The Parties shall negotiate in good faith and use reasonable efforts to amicably settle any dispute, controversy or claim arising from or related to this Scope of Work. If the Parties are unable to resolve any disputes, either Party shall have the right to refer any Dispute to the School Board who shall attempt in good faith to resolve such Dispute over a period of thirty (30) Days.

SDMC prides itself on paying its vendors promptly and efficiently, and as such requires that vendors accept payment via wire transfer, ACH (direct deposit), PCard or an appropriate electronic payment method. The Respondent, by submitting a proposal, agrees to accept these forms of payment and may not add additional handling charges or service fees. Refusal to accept this condition may cause the proposal to be declared nonresponsive, or result in revocation of the contract, if already awarded. No third party payment, i.e. Pay pal will be considered.

All payments shall be made in accordance with the Florida Prompt Payment Act, Section 218.74, Florida Statutes, upon presentation of a proper invoice by the awarded Bidder.

SECTION 4. SCOPE OF SERVICES

4.1 Scope of Services:

The successful Respondent shall provide independent auditing services to SDMC to examine the financial statements for the School Internal Funds beginning with the fiscal year ending June 30, 2024 and SDMC’s financial statements, Single Audit and Internal Funds for the fiscal years ending June 30, 2025, June 30, 2026 and June 30, 2028. The Audit to examine the District’s financial statements for fiscal year ending June 30, 2024 and June 30, 2027 will be conducted by the Florida Auditor General.

The Respondent will perform an audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, audits of States, Local Governments, and Non-Profit Organizations. Additionally, the audit will be conducted in accordance with provisions of Chapter 10.800, Rules of the Auditor General, which governs the conduct of district school board audits performed in the State of Florida.

4.2 Reports-District:

Report on Financial Statements: The Respondent will issue an opinion as to whether, based on the Respondent’s audit and reports of other auditors, SDMC’s basic financial statements are presented fairly, in all material respects, in conformity with accounting principles generally accepted in the United States of America. The basic financial statements include not only SDMC itself, but also sixteen charter schools and the Manatee School Board Leasing Corporation. The financial statements of the sixteen charter schools will be audited by other auditors whose reports will be furnished to the Respondent. The Respondent will also report on the following information accompanying the basic financial statements and which are included in the Comprehensive Annual Financial Report:

o Introductory Section o Management’s Discussion and Analysis o Required Supplementary Information o Other Supplemental Information o Statistical Section

Other Reports: The Respondent will report on the following-

• Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards

• Independent Auditor’s Report on Compliance with Requirements That Could Have a Direct and Material Effect on Each Major Program and on Internal Control Over Compliance in Accordance with OMB Circular A-133 o Schedule of Expenditures of Federal Awards o Schedule of Findings and Questioned Costs o Summary Schedule of Prior Audit Findings Management Letter as required by Rules of the Auditor General 10.804

• Management Letter as required by Rules of the Auditor General 10.804

4.3 Reports-School Internal Funds:

Report on Financial Statements: The Respondent will issue an opinion as to whether, the basic financial statements are presented fairly, in all material respects, in conformity with accounting principles generally accepted in the United States of America. The Respondent will also report on the Supplementary Information accompanying the basic financial statements.

Other Reports: The Respondent will report on the following-

• Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards

• Management Letter

4.4 Submission of Reports:

At the completion of the audits, the awarded firm will submit to the District hard copies and provide an electronic copy of the audit reports. (PDFs of audit report submissions must be ADA compliant, unlocked, unencrypted, and at least 85% text searchable. This is accomplished through creating the PDF with a software program rather than scanning a paper copy of the audits.)

4.5 Other Requirements:

a. Prior to Commencement of the Audit Work - The awarded firm shall provide an engagement letter and/or professional service contract.

b. Commencement of the Audit Work – The District will have all records for the audit(s), all appropriate management personnel, as well as the finance staff available to meet with the audit team of the awarded firm immediately upon acceptance of the RFQ by the School Board.

c. Schedule of the Fiscal Year Audit – Each of the following shall be completed no later than the date indicated:

i. Fieldwork – For the fiscal year ending June 30, 2024; fieldwork should commence immediately after presentation of the audit plan. For each succeeding fiscal year, fieldwork should commence sufficiently before the end of the fiscal year to ensure that the reporting deadlines outlined below can be met.

ii. Progress Conferences – Progress conferences will be held after preliminary work is completed and at the end of the engagement for an exit conference with the Audit Committee and Board. Additional conferences may become necessary when scheduled completion dates may be in jeopardy; the audit detects apparent violations of law or apparent instances of misfeasance, malfeasance or nonfeasance by an employee; information is discovered that indicates that defalcations may reasonably be anticipated; or material weaknesses in internal controls are detected.

iii. Reporting Deadlines – For the fiscal year ending June 30, 2024 and all ensuing years, the audit reports in their final form shall be completed each year no later than the first working day in the month of December.

SECTION 5. WRITTEN SUBMITTAL REQUIREMENTS

This section details SDMC procedures for directing the RFQ process. SDMC reserves the right in its sole discretion to reject the proposal of any vendor that fails to comply with any procedure in this section.

5.1 SUBMITTAL REQUIREMENTS

In response to this RFQ, Respondents should submit one (1) original electronic file on Vendorlink @ myvendorlink.com. Respondents should carefully follow the format and instructions outlined herein. All documents and information must be fully completed and signed as required. Digital signature or a scanned copy of a wet signature is acceptable. Please do not password-protect electronic documents.

The Proposal shall be written in enough detail to permit the District to conduct a meaningful evaluation of the proposed services. However, overly elaborate responses are not requested or desired.

The below sections are mandatory. The District may reject as non-responsive, at its sole discretion, any proposal or any part thereof, which is incomplete, inadequate in its response, or departs in any substantive way from the required format. Proposal responses shall be organized in the following manner with section dividers:

Tab 1 – Respondent’s Profile and Submittal Letter – (Non-Scored)

1) Table of Contents to aid in the evaluation of the qualifications.

2) Letter of Intent: A signed letter briefly stating the Respondent’s understanding of the work required by the District and the Respondent’s commitment to perform the work. Please explain why the Respondent’s Firm is the most qualified to perform the engagement.

3) A brief profile of the Respondent, including:

(a) A brief history of the business

(b) Organizational structure of business

(c) Ownership interests

(d) Active business venues (counties, states, etc.)

(e) Latest firm peer review if applicable

(f) Ability to meet applicable professional independence requirements

(g) Designation of the legal entity by which the business operates and documentation from the appropriate state’s agency confirming respondent’s legal entity type (e.g., sole proprietorship, partnership, limited liability partnership, corporation, Limited Liability Corporation, etc.). For non-Florida businesses submit documentation from the state in which the business was formed and documentation from the State of Florida providing authorization to perform business in the state of Florida.

Tab 2 – Experience and Qualifications of the Firm – (Weighted Value 25)

1. State whether the Respondent is local, regional, or national

2. Give the location of the office from which the work is to be done and the number of partners, managers, supervisors, seniors and other professional staff employed at that office

3. Describe the computer auditing capability of the local office, including the numbers and classifications of skilled personnel

4. Describe the experience of the local office in performing audits of governmental entities, including preparing governmental financial statements in conformance with GASB Pronouncements, Statements and Interpretations and in performing Single Audits

5. Describe the school board audit experience of the Respondent within the State of Florida

6. Indicate the length of time that the Respondent has provided the services described under 3, 4 and 5 above

7. Describe the procedures of the Respondent for ensuring quality control and the confidentiality of information obtained from clients

8. Describe your experience integrating your auditing services with a client’s internal audit department

9. Provide a minimum of three (3) references, preferably from Florida School Districts, or other governmental entities for which the Respondent has performed audits of comparable complexity to the work requested within this

RFP.

10. Indicate how the Respondent insures compliance with 61H1-33.0035, Florida Administrative Code, and Continuing Professional Education/Governmental Accounting

11. Describe any disciplinary action taken against the Respondent or any individual associated with the Respondent by the State of Florida Board of Accountancy within the last three (3) years

12. Briefly describe all lawsuits that are pending or have been filed against the local office of the Respondent over the last three (3) years

13. Provide most recent Peer Review, Reports and Letter of Comment

Tab 3 – Qualifications and Experience of Staff – (Weighted Value 20)

The Respondent must identify the team that will be responsible for providing the required audit services, including the partners, managers, and supervisors, for this audit. Resumes for each partner, manager and supervisor to be assigned to the audit team will be submitted and will include the following information: For changes of partners, managers, or supervisors, resumes will need to be provided to the Purchasing staff

• Formal education

• Continuing professional education for the prior three (3) years

• Experience in private business or government

• Experience in public accounting in general

• Experience in auditing governmental units, including the position held (i.e., partner, manager, supervisor, senior or other position in the engagement)

• Experience in audits of Florida School Districts, including position during engagement and dates

• Membership in various national and state governmental accounting boards, committees or associations (past and present)

• Professional recognition, such as Certified Public Accounting licenses, awards, etc.

Identify the specific individual who would serve SDMC on a day-to-day basis as a primary point of contact and be responsible for the work product of the Respondent. The individual identifier shall be available within 24 hours by telephone to accomplish the following:

a. Attend meetings

b. Respond to telephone calls

c. Respond to specific inquiries

Tab 4 – Audit Approach and Methodology – (Weighted Value 25)

Provide the information below to explain the Respondent’s audit approach that will be used on the engagement (limit to no more than 10 pages):

• A listing of the areas of the audit considered by the Respondent to be of higher risk and an indication of the reason that they are considered to be of higher risk

• Preliminary schedule for performing “key” phases of the audit to outline the proposed segmentation of the engagement

• Staff level and number of hours to be assigned to each proposed segment of the engagement

• Extent of use of information technology software in engagement

• Approach to be taken to assist SDMC in implementation of GASB pronouncements

• Approach to be taken to gain and document the understanding of SDMC’s internal control structure

• Approach to be taken in determining laws and regulations that will be subject to audit test work

• Approach to be taken of the audit of Internal Funds including the scope of the Internal Funds audit and selection of schools to be tested

• Describe your understanding of the audit situation at SDMC

• Explain how you plan to address Auditor General findings and/or comments

• Approach to working with SDMC’s internal auditors

Tab 5 – References – (Weighted Value 5) Provide a minimum of three (3) reference forms utilizing Attachment “A” from owner representatives for projects that your Firm has provided or is providing services that are similar in scope to this RFQ. References must be relevant, where the proposed services have been used within the past five (5) years. The reference from the owner representative must be provided on Attachment “A”, and include details regarding your Firm’s role, level of service provided, etc. The degree of demonstrated relevant experience of the Respondent with Florida School Boards and/or political subdivisions will be a primary factor.

Tab 6 – Price Proposal – (Weighted Value 25) A. Annual Audit – The Respondent shall provide a firm fixed price for completing the annual audit of the financial statements of SDMC according to the following schedule. Any year selected for audit by the Auditor General will be excluded.

Please price all years and sections listed. It is anticipated that the Auditor General will audit the year 2024 and 2027; however, this is subject to change upon notification by the Auditor General.

Fiscal Year Ending:

Annual Audit Single Audit Internal Funds Audit Total

June 30, 2024 FL A/G FL A/G $ $ June 30, 2025 $ $ $ $ June 30, 2026 $ $ $ $ June 30, 2027 FL A/G FL A/G $ $ June 30, 2028 $ $ $ $

B. Additional Services – It is anticipated that the firm would use staff with a variety of skill and experience levels in providing any additional services, depending upon the type and complexity of the services. Therefore, firms should propose a comprehensive hourly rate for each type of staff, using the generic guide below. It is expected that SDMC would authorize additional services on an individual basis.

SDMC would jointly determine with the firm a not-to-exceed price for each project, using the contractually established rates as a guideline.

HOURLY RATES FOR FISCAL YEAR ENDING JUNE 30,

2024 2025 2026 2027 2028

Partner $ $ $ $ $

Senior Manager

Manager $ $ $ $ $

Senior Acct $ $ $ $ $

Staff $ $ $ $ $

Paraprofessional $ $ $ $ $

Specialist $ $ $ $ $

Other $ $ $ $ $

SECTION 6. EVALUATION AND SELECTION PROCESS

The evaluation shall be conducted in a multi-tiered approach.

6.1 EVALUATION STEPS

STEP 1: Responsiveness, Responsibility, Minimum Qualifications

The District’s Purchasing Director shall first review submittals for initial decisions on responsiveness and responsibility, then whether vendor meets minimum qualifications. Those found responsive, responsible and who meet the minimum qualifications listed shall move forward to committee Evaluation.

STEP 2: Proposal Evaluation

Responses that successfully pass through Step 1 will be individually evaluated ty the Auditor Selection Committee members. The committee will evaluate responses based on the qualifications of the firm and staff, approach to the audit, references and price proposal. Proposals will be evaluated and ranked. Those proposals that cluster within a competitive range will be recommended to continue to Step 3, Vendor Presentation, Interviews and Fact Finding providing the evaluation committee determines this is required.

Step 2 Scoring

Proposal Scoring

Total Possible Points

Experience and Qualifications of the Firm

Qualifications and Experience of Staff 20

Audit Approach and Methodology 25

References 5

Price Proposal 25

Grand Total 100

STEP 3: Firm Presentation, Interviews and Fact Finding

After an evaluation of the proposals, the Auditor Selection Committee may conduct presentations or interviews from a short list of vendors. If this is determined, the short-listed firms will be contacted for the presentation or interview, which may occur on the date listed on page 2, “Anticipated Schedule”. Again, this is an optional presentation or interview that will be determined by the evaluation committee. Any respondent selected for an interview will be expected to make an introductory presentation followed by a question-and-answer period. The District will not reimburse any travel related or other expenses related to an interview.

SCORING: If the evaluation committee conducts presentations or interviews, each member will individually force rank the firms from #1 to #3. The individual scores will then be combined into an overall ordinal ranking. The firm with the lowest total ordinal ranking will be considered the top-ranked firm.

All presentations/interviews shall include at minimum:

1. Experience in Internal Audit Services: Demonstrate your firm’s ability to comply with the minimum qualifications and mandatory requirements of this Request for Qualifications.

2. Experience of Personnel: Demonstrate your firm’s ability, capacity, and skills to provide services by introducing the proposed project team that will be assigned.

3. Audit Approach and Methodology: Demonstrate your firm’s approach and methodology of how the services herein addressed will be provided. Include a demonstration of any applicable software, reporting tools, etc.

4. Best and Final Offer (BAFO) Fee Schedule: The best and final fee schedule proposed for the services as outlined in this RFP, clarified through addenda, evaluation committee short-list meeting discussions, and/or letters. The BAFO should be delivered to the

Purchasing Director at least one (1) day prior to the presentation/interview date as instructed in writing by the Purchasing Director. List any relevant services that are within the scope of services outlined in this solicitation.

STEP 4: Board Recommendation

The evaluation committee shall rank and recommend in order of preference no fewer than three firms deemed to be the most highly qualified to perform the required services after considering the factors established in Steps 2 and 3. If fewer than three firms respond to the request for proposal, the committee shall recommend such firms as it deems to be the most highly qualified.

STEP 5: Negotiations

The School Board shall select one of the firms recommended by the evaluation committee and negotiate a contract. In negotiations with firms, the School Board may allow a designee to conduct negotiations on its behalf. If the School Board is unable to negotiate a satisfactory contract with any of the recommended firms the committee shall recommend additional firms, and negotiations shall continue until an agreement is reached.

STEP 6: Contract Award Any award resulting from this RFP will be posted at www.myvendorlink.com.

Notwithstanding the rights of protest listed herein. Failure to file a written protest within 72 hours of the posting prescribed in Section 120.57(3) Florida Statutes will constitute a waiver of proceedings under Chapter 120, Florida Statutes and School Board Rules.

SECTION 7. PROPOSAL SUBMITTALS

Completion of the following forms are mandatory:

a. Proposal Submittal Signature Page—pg 1

b. References-Attachment A

c. Pricing Proposal-Attachment B

d. Notification of Public Entity Crimes Law-Attachment C

e. Notification of Public Records Law-Attachment D

f. Drug-Free Workplace-Attachment E

g. Non-Collusion Affidavit-Attachment F

h. Truth-In-Negotiation Certificate-Attachment G

i. Federal Debarment Certification-Attachment H

j. Scrutinized Company Certification-Attachment I

k. E-Verify-Attachment J

l. Contractor Affidavit Regarding the Use of Coercion for Labor and

Services-Attachment K http://www.myvendorlink.com./