25-023.pdf

PDF 8 MB Posted Aug 15, 2025

Attached to: Independent Audit and Tax Services
Solicitation number: 25-023
Issued by: Denver County, Denver City, Colorado

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Written by GovTribe AI · Aug 15, 2025

This is a Request for Proposal (RFP) issued by the Housing Authority of the City and County of Denver (DHA) for Independent Audit and Tax Services, solicitation number 25-023, dated August 15, 2025. The RFP seeks a contractor to perform comprehensive audit services, including an annual Denver Housing Authority financial audit with Single Audit, DLIHDC Development Corporation tax returns, and attestation on HUD Real Estate Assessment Center (REAC) Financial Data Schedule. The contract term is one year from the award date, with the option to extend for four additional years. Written questions are due by August 22, 2025 at 4:00 pm, and the complete proposal is due on September 9, 2025 at 4:00 pm. Proposals can be submitted electronically via BidNet or in hard copy to DHA's Procurement Services.

The RFP includes a detailed fee schedule with estimated quantities for various audit and tax return services, covering DHA audits, Low Income Housing Tax Credit (LIHTC) partnership audits, tax returns, not-for-profit audits, renewable energy audits, and other entity tax returns. The pricing structure allows for potential separate contracts for DHA Audit and Partnership Audit and Tax Returns. Proposers must provide hourly rates for different staff levels and out-of-pocket expenses. The RFP emphasizes the importance of small business and Section 3 business participation, with aspirational goals of 25% for each category. Proposers must complete various forms including a Vendor Qualification Form, Worker Status Affidavit, Business Status Affidavit, and a Non-Disclosure Agreement to access confidential partnership audit information.

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HOUSING AUTHORITY OF THE CITY AND COUNTY OF DENVER

SOLICITATION TYPE: Request For Proposal

SOLICITATION NUMBER: 25-023

DESCRIPTION: Independent Audit and Tax Services

ISSUE DATE: August 15, 2025

WRITTEN QUESTIONS DUE: August 22, 2025 at 4:00pm

Submit to procurement@denverhousing.org

DUE DATE: September 9, 2025

DUE TIME: 4:00pm

SUBMITTAL PLACE: Denver Housing Authority

Procurement Services

RFP Number

1035 Osage Street, 1st Floor

Denver, Colorado 80204

Electronically www.bidnetdirect.com//denverhousingauthority

To avoid confusion, please do not submit both electronic and hard copy proposal responses to DHA.

DIRECT INQUIRIES TO: Nicole Jiles

Procurement@denverhousing.org

DHA will not answer any telephone inquiries about this RFP.

All inquiries must be submitted in writing. DHA shall not be bound by, and the Offeror shall not request or rely on any oral interpretation or clarification of this solicitation.

Important Notice: In order to receive future notifications pertaining to this solicitation and notice of future business opportunities of upcoming solicitations from DHA, please register your company on Rocky Mountain

E-Purchasing (BidNet) by going to https://www.bidnetdirect.com/colorado/denverhousingauthority and completing the registration form. For help registering or questions about the Rocky Mountain E-Purchasing

System, please contact BidNet at 1-800-835-4603, Option 2. After you register on BidNet, you must register in eComply (https://prod.ecomply.us) (see instruction in Section N) to be added to DHA’s S3B public registry/directory. Please see Section F to determine if your business qualifies as a Section 3 Business

Concern.

mailto:procurement@denverhousing.org http://www.bidnetdirect.com/denverhousingauthority mailto:Procurement@denverhousing.org https://www.bidnetdirect.com/colorado/denverhousingauthority https://prod.ecomply.us/

OFFEROR’S CHECK LIST

The following checklist should be used to ensure required documentation is attached to the proposal. If a document is not required for your proposal, write N/A in the blank.

1. Have you signed the front page (Section A) of the proposal? ________

2. Have you reviewed all Fees? ________

3. Have you checked unit costs, extensions and totals? ________

4. Have you included manufacturers’ names & reference numbers as applicable? ________

5. Have you supplied any substitute ‘or equals’ brochures, technical literature, & samples where applicable? ________

6. Have you filled in Contractors name and address in Paragraph

#19 of Section ‘K’? ________

7. Have you filled out, signed and enclosed Section ‘M’ Form

Representations, Certifications, and Other Statements of Offerors ________

8. Are Bid Bonds enclosed (construction efforts)? __N/A___

9. Are Amendments to the Solicitation acknowledged

(when applicable)? ________

10. Have you filled out, signed and enclosed the Section 3

Opportunities Plan and Business Status Affidavit? ___N/A___

11. Have you registered on eComply to be added to the DHA

Section 3 Registry for Labor Hour Submissions and/or Certified

Payroll Submission for Construction Work? ____N/A__

NO OFFER FOR THE REASONS CHECKED

CANNOT COMPLY WITH THE SPECIFICATIONS. CANNOT MEET DELIVERY REQUIREMENTS.

UNABLE TO IDENTIFY THE ITEM(S). DO NOT REGULARLY MANUFACTURE OR SELL THE

TYPES OF ITEM(S) INVOLVED.

OTHER (SPECIFY)

WE DO WE DO NOT DESIRE TO BE RETAINED ON THE MAILING LIST FOR FUTURE PROCUREMENT OF THE TYPE

OF ITEM(S) INVOLVED.

NAME AND ADDRESS OF FIRM: SIGNATURE:

TYPE OR PRINT NAME AND TITLE OF SIGNER:

(Fold and Mail to The Address Below)

FROM: AFFIX

STAMP

HERE

TO: DENVER HOUSING AUTHORITY

PROCUREMENT SERVICES

PO BOX 40305

DENVER, CO 80204

SOLICITATION NO. 25-023 Independent Audit and Tax Services

DATE AND TIME DUE: September 9, 2025 at 4:00pm

SECTION A

SOLICITATION/OFFER/AWARD

Solicitation Number:

25-023

Solicitation Type:

Request for Proposal

Date Issued:

August 15, 2025

Issued By:

Housing Authority of the City and County of Denver

PO Box 40305

Denver, CO 80204

SOLICITATION

Hard copy sealed offers in one (1) original and four (4) copies for furnishing the services or supplies in the attached solicitation will be received at the address specified above or electronic submissions via instructions specified in Section D until 4:00p.m.

local time on September 9, 2025. Offerors should note the provision entitled LATE SUBMISSIONS ... in the Instructions to

Offerors. All Offers are subject to all terms and conditions contained in this solicitation.

For Information Contact: Nicole Jiles

Email address: procurement@denverhousing.org

OFFER

In compliance with the above, the undersigned agrees, if the offer is accepted within 90 calendar days from the date for receipt of offers specified above, to furnish any and all items at the prices offered.

The Offeror acknowledges amendments through by signing below.

Contractor Name and Address:

Email Address of Offeror:

Name and Title of Person Authorized to Sign Offer:

Telephone Number: Signature: Date:

AWARD

(For DHA Use Only) Contract Number:

Contract Amount: Effective Date:

End Date:

Supplies or Services: Independent Audit and Tax Services

SIGNATURES

CONTRACTOR: (Negotiated Procurement Only)

Signature:

Name:

Title:

Date:

AUTHORITY:

Signature:

Name:

Title:

Date:

mailto:procurement@denverhousing.org

SUPPLY/SERVICE

SOLICITATION/CONTRACT

TABLE OF CONTENTS

SECTION TITLE PAGES

Offeror’s Checklist

No Offer Form

A Solicitation/Contract Form 1

Table of Contents 2

B Supplies or Services and Prices 3-12

C Description/Specifications/Statement of Work 13-17

D Instructions to Offerors 18-21

E Evaluation Factors for Award 22-28

F Section 3 and Subcontractor Plans or Subcontractor and Supplier Plan 29-31

G Packaging and Marking 32

H Inspection and Acceptance 33

I Deliveries or Performance 34

J Contract Administration Data 35

K Special Contract Requirements 36-47

L Contract Clauses 48

M Representations, Certification and Other 49

Statements of Offerors

N List of Documents and Other Attachments 50

Note: Sections D, E, F and M will be physically removed from any resultant award, but will be deemed to be incorporated, by reference, in that award.

SECTION B

SUPPLIES OR SERVICES AND PRICES

FEE SCHEDULE - BASE YEAR, FYE – DECEMBER 31, 2025

Contractor shall furnish all facilities, labor, materials, equipment, and perform all work as specified on the Fee

Schedule and Specifications. The estimated quantities shown on the fee schedule are for evaluation purposes only.

Please provide a total fee schedule combining the base year and option years for evaluation purposes.

ITEM DESCRIPTION

ESTIMATED

QUANTITY UNIT PRICE

TOTAL

COMBINED

TOTAL IF

AWARDED

SEPARATELY

DHA Audit Fee

1. Annual Denver Housing

Authority (DHA) Financial

Audit with Single Audit 1 EA $________ $__________ $____________

2. DLIHDC Development

Corporation Tax Returns 1 EA $________ $__________ $____________

3. Attestation on HUD Real

Estate Assessment Center

(REAC) Financial Data

Schedule 1 EA $________ $__________ $____________

Subtotal DHA Audit Fee $__________ $____________

Partnership and Other Entity Audit & Tax Returns Fee

1. Low Income Housing Tax

Credit (LIHTC) Partnership

Audits 28* EA $________ $__________ $____________

2. LIHTC Partnership Federal and State Tax Returns 31* EA $________ $__________ $____________

3. Projected Additional LIHTC

Partnership Audits** 0* EA $________ $__________ $____________

4. Projected Additional LIHTC

Partnership Federal and State

Tax Returns** 0* EA $________ $__________ $____________

5. Not-for profit Audits 2 EA $________ $__________ $____________

6. Not-for profit Review 1

7. Not-for profit Tax Returns 3 EA $________ $__________ $____________

8. Renewable Energy Audits 2 EA $________ $__________ $____________

9. Renewable Energy Tax

Returns 2 EA $________ $__________ $____________

10. LLC Tax Returns 2 EA $________ $__________ $____________

11. HOA Tax Returns 3 EA $________ $__________ $____________

Subtotal Partnership and Other Entity Audit & Tax Returns Fee $__________ $____________

BASE YEAR TOTAL $___________

Note: See Section C, Paragraph (II)B. Please use the next page to support the amounts that you have provided on this page. The hourly rates provided on the next page will also be used for any miscellaneous technical work assigned via task order.

DHA may at its discretion, decide to offer two contracts, one for DHA Audit and one for Partnership Audit and Tax

Returns.

In addition to above pricing, a prompt payment discount of _________% ____________ days, or net 30 days is submitted. The Authority will not pay retainers, finance charges for late payments or pre-payments for work that has not occurred.

*Number of Partnerships subject to change.

**Projecting new partnerships that currently do not exist.

SUPPLIES OR SERVICES AND PRICES

SCHEDULE OF PROFESSIONAL FEES AND EXPENSES

FOR THE AUDIT OF THE BASE YEAR,

FYE – DECEMBER 31, 2025 FINANCIAL STATEMENTS:

SUPPORTING SCHEDULE FOR AUDITS AND TAX RETURNS

As total compensation for the services provided under this contract, the Contractor shall be compensated at the following fixed hourly reduced government rate:

Price for DHA Audit

Number of

Hours

Standard

Hourly Rates

Offeror’s Hourly

Rates Total

Partners _______ $_______ $_______ $_______

Managers _______ $_______ $_______ $_______

Supervisory Staff _______ $_______ $_______ $_______

Staff _______ $_______ $_______ $_______

Other (specify):

Subtotal DHA Audit $_______

Price for Partnership and Other

Entity Audits & Tax Returns

Subtotal Partnership and Other

Out-of-pocket expenses:

Meals and Lodging $_______

Transportation $_______

Total Price for Audits and Tax Returns $_______

Note: The fee proposed should not be presented as a general percentage of the standard hourly rate or as a gross deduction from the total all-inclusive maximum fee.

FEE SCHEDULE – OPTION YEAR ONE, FYE – DECEMBER 31, 2026

Contractor shall furnish all facilities, labor, materials, equipment, and perform all work as specified on the Fee

Schedule and Specifications. The estimated quantities shown on the fee schedule are for evaluation purposes only.

Please provide a total fee schedule combining the base year and option years for evaluation purposes.

ITEM DESCRIPTION

ESTIMATED

QUANTITY UNIT PRICE

TOTAL

COMBINED

TOTAL IF

AWARDED

Audit with Single Audit 1 EA $________ $__________ $____________

2. DLIHDC Development

Corporation Tax Returns 1 EA $________ $__________ $____________

3. Attestation on HUD Real

Estate Assessment Center

Audits 28* EA $________ $__________ $____________

2. LIHTC Partnership Federal and State Tax Returns 31* EA $________ $__________ $____________

3. Projected Additional LIHTC

Partnership Audits** 1* EA $________ $__________ $____________

4. Projected Additional LIHTC

Partnership Federal and State

Tax Returns** 1* EA $________ $__________ $____________

5. Not-for profit Audits 2 EA $________ $__________ $____________

6. Not-for profit Review 1

7. Not-for profit Tax Returns 3 EA $________ $__________ $____________

8. Renewable Energy Audits 2 EA $________ $__________ $____________

9. Renewable Energy Tax

Returns 2 EA $________ $__________ $____________

OPTION YEAR ONE TOTAL $___________

DHA may at its discretion, decide to offer two contracts, one for DHA Audit and one for Partnership Audit and Tax

SUPPLIES OR SERVICES AND PRICES

SCHEDULE OF PROFESSIONAL FEES AND EXPENSES

FOR THE AUDIT OF OPTION YEAR ONE,

FYE – DECEMBER 31, 2026 FINANCIAL STATEMENTS:

As total compensation for the services provided under this contract, the Contractor shall be compensated at the

Hours

Standard

Hourly Rates

Note: The fee proposed should not be presented as a general percentage of the standard hourly rate or as a

FEE SCHEDULE – OPTION YEAR TWO, FYE – DECEMBER 31, 2027

Contractor shall furnish all facilities, labor, materials, equipment, and perform all work as specified on the Fee

Schedule and Specifications. The estimated quantities shown on the fee schedule are for evaluation purposes only.

Please provide a total fee schedule combining the base year and option years for evaluation purposes.

ITEM DESCRIPTION

ESTIMATED

QUANTITY UNIT PRICE

TOTAL

COMBINED

TOTAL IF

AWARDED

Audit with Single Audit 1 EA $________ $__________ $____________

2. DLIHDC Development

Corporation Tax Returns 1 EA $________ $__________ $____________

3. Attestation on HUD Real

Estate Assessment Center

Audits 29* EA $________ $__________ $____________

2. LIHTC Partnership Federal and State Tax Returns 32* EA $________ $__________ $____________

3. Projected Additional LIHTC

Partnership Audits** 1* EA $________ $__________ $____________

4. Projected Additional LIHTC

Partnership Federal and State

Tax Returns** 1* EA $________ $__________ $____________

5. Not-for profit Audits 2 EA $________ $__________ $____________

6. Not-for profit Review 1

7. Not-for profit Tax Returns 3 EA $________ $__________ $____________

8. Renewable Energy Audits 2 EA $________ $__________ $____________

9. Renewable Energy Tax

Returns 2 EA $________ $__________ $____________

OPTION YEAR TWO TOTAL $___________

DHA may at its discretion, decide to offer two contracts, one for DHA Audit and one for Partnership Audit and Tax

SUPPLIES OR SERVICES AND PRICES

SCHEDULE OF PROFESSIONAL FEES AND EXPENSES

FOR THE AUDIT OF OPTION YEAR TWO,

FYE – DECEMBER 31, 2027 FINANCIAL STATEMENTS:

As total compensation for the services provided under this contract, the Contractor shall be compensated at the

Hours

Standard

Hourly Rates

Note: The fee proposed should not be presented as a general percentage of the standard hourly rate or as a

FEE SCHEDULE – OPTION YEAR THREE, FYE – DECEMBER 31, 2028

Contractor shall furnish all facilities, labor, materials, equipment, and perform all work as specified on the Fee

Schedule and Specifications. The estimated quantities shown on the fee schedule are for evaluation purposes only.

Please provide a total fee schedule combining the base year and option years for evaluation purposes.

ITEM DESCRIPTION

ESTIMATED

QUANTITY UNIT PRICE

TOTAL

COMBINED

TOTAL IF

AWARDED

Audit with Single Audit 1 EA $________ $__________ $____________

2. DLIHDC Development

Corporation Tax Returns 1 EA $________ $__________ $____________

3. Attestation on HUD Real

Estate Assessment Center

Audits 30* EA $________ $__________ $____________

2. LIHTC Partnership Federal and State Tax Returns 33* EA $________ $__________ $____________

3. Projected Additional LIHTC

Partnership Audits** 1* EA $________ $__________ $____________

4. Projected Additional LIHTC

Partnership Federal and State

Tax Returns** 1* EA $________ $__________ $____________

5. Not-for profit Audits 2 EA $________ $__________ $____________

6. Not-for profit Review 1

7. Not-for profit Tax Returns 3 EA $________ $__________ $____________

8. Renewable Energy Audits 2 EA $________ $__________ $____________

9. Renewable Energy Tax

Returns 2 EA $________ $__________ $____________

OPTION YEAR THREE TOTAL $___________

DHA may at its discretion, decide to offer two contracts, one for DHA Audit and one for Partnership Audit and Tax

SUPPLIES OR SERVICES AND PRICES

SCHEDULE OF PROFESSIONAL FEES AND EXPENSES

FOR THE AUDIT OF OPTION YEAR THREE,

FYE – DECEMBER 31, 2028 FINANCIAL STATEMENTS:

As total compensation for the services provided under this contract, the Contractor shall be compensated at the

Hours

Standard

Hourly Rates

Note: The fee proposed should not be presented as a general percentage of the standard hourly rate or as a

FEE SCHEDULE – OPTION YEAR FOUR, FYE – DECEMBER 31, 2029

Contractor shall furnish all facilities, labor, materials, equipment, and perform all work as specified on the Fee

Schedule and Specifications. The estimated quantities shown on the fee schedule are for evaluation purposes only.

Please provide a total fee schedule combining the base year and option years for evaluation purposes.

ITEM DESCRIPTION

ESTIMATED

QUANTITY UNIT PRICE

TOTAL

COMBINED

TOTAL IF

AWARDED

Audit with Single Audit 1 EA $________ $__________ $____________

2. DLIHDC Development

Corporation Tax Returns 1 EA $________ $__________ $____________

3. Attestation on HUD Real

Estate Assessment Center

Audits 31* EA $________ $__________ $____________

2. LIHTC Partnership Federal and State Tax Returns 34* EA $________ $__________ $____________

3. Projected Additional LIHTC

Partnership Audits** 1* EA $________ $__________ $____________

4. Projected Additional LIHTC

Partnership Federal and State

Tax Returns** 1* EA $________ $__________ $____________

5. Not-for profit Audits 2 EA $________ $__________ $____________

6. Not-for profit Review 1

7. Not-for profit Tax Returns 3 EA $________ $__________ $____________

8. Renewable Energy Audits 2 EA $________ $__________ $____________

9. Renewable Energy Tax

Returns 2 EA $________ $__________ $____________

OPTION YEAR FOUR TOTAL $___________

DHA may at its discretion, decide to offer two contracts, one for DHA Audit and one for Partnership Audit and Tax

SUPPLIES OR SERVICES AND PRICES

SCHEDULE OF PROFESSIONAL FEES AND EXPENSES

FOR THE AUDIT OF OPTION YEAR FOUR,

FYE – DECEMBER 31, 2029 FINANCIAL STATEMENTS:

As total compensation for the services provided under this contract, the Contractor shall be compensated at the

Hours

Standard

Hourly Rates

Note: The fee proposed should not be presented as a general percentage of the standard hourly rate or as a

SECTION C

DESCRIPTION/SPECIFICATIONS/STATEMENT OF WORK

I. BACKGROUND

The mission of the Housing Authority of the City and County of Denver (DHA) is to provide a variety of affordable housing opportunities for low- and moderate-income people within the City and County of Denver. DHA was created in 1938. DHA is a quasi-municipal corporation governed by a nine-member Board of Commissioners appointed to terms by the Mayor of Denver. This is funded through the Department of Housing and Urban

Development (HUD). DHA currently provides rental assistance to over 14,000 households in the City and County of

Denver. All pertinent information about DHA is posted on its website: www.denverhousing.org. DHA’s annual budgets and audited financial statements can be accessed on the website under the “About” tab.

DHA requires a Certified Public Accounting firm to perform the audit of its financial statements for the fiscal year ending December 31, 2025, with the option of auditing its financial statements for each of the four subsequent fiscal years. These audits are to be performed in accordance with HUD regulations and in accordance with generally accepted auditing standards, the standards set forth for financial audits in the U.S. General Accounting Office's

(GAO) Government Auditing Standard, and the provisions of the “Uniform Administrative Requirements, Cost

Principles, and Audit Requirements for Federal Awards”, 2 CFR 200. In addition, it is DHA’s policy to require the accounting firm to have specific experience in auditing governmental entities and experience with the Government

Finance Officers Association “Certificate of Achievement for Excellence in Financial Reporting” program.

II. NATURE OF SERVICES REQUIRED

A. General

DHA is required by the Federal Single Audit Act, and it’s Annual Contributions Contract with HUD to have yearly independent audits. In addition, DHA’s various instrumentalities are General Partners in numerous Low Income Housing Tax Credit (LIHTC) Partnerships. DHA is also responsible for having audited financial statements and for filing Federal and State tax returns for these limited Partnerships.

B. Scope of Work to be Performed

The auditor will be expected to express an opinion on the fair presentation of its general purpose financial statements in conformity with generally accepted accounting principles (GAAP) for DHA, limited partnerships, non-profit entities, limited liability corporations, and renewable energy entities.

The auditor will be expected to prepare tax returns for the LIHTC partnerships, non-profit entities, HOA’s, C-Corps and renewable energy entities. Additional LIHTC partnerships will be added during the contract term. A separate contract may be awarded for this function to another offeror if it is advantageous for DHA to do so based on this Request for Proposal.

The auditor is not required to audit the supporting schedules contained in the annual comprehensive financial report. However, the auditor is to provide an "in-relation-to" report on the supporting schedules based on the auditing procedures applied during the audit of the general purpose financial statements and the combining and individual fund financial statements and schedules. The auditor is not required to audit the statistical section of the report.

The auditor will be expected to consider its internal control structure as part of planning and performing the audit and to report on the internal control structure. The Federal Register 2 CFR Part 200 requires the auditor to test and report on the DHA's internal control structure and compliance with applicable laws and regulations. The auditor's report on compliance should include an opinion on DHA's compliance with applicable laws and regulations of each of its major programs.

http://www.denverhousing.org/

In accordance with HUD’s Uniform Financial Reporting Standards (UFRS) originally published in the

Federal Register on September 1, 1998 DHA also desires attestation by auditors on hard copy and electronically submitted data as to its “fair presentation in relation to audited basic financial statements” in accordance with the audit provision of the American Institute of Certified Public Accountants (AICPA)

Statement on Auditing Standards (SAS) No. 137, The Auditor’s Responsibilities Relating to Other

Information Included in Annual Reports, and agreed-upon procedures under AICPA Statement on

Standards for Attestation Engagements (SSAE) No. 19, Agreed-Upon Procedures Engagements where the auditor compares the electronically submitted data in HUDS’ REAC staging database to the hard copy of the audit report and Financial Data Schedule.

As a part of this contract DHA may require the auditor to perform other accounting, auditing, reviews, attestations, agreed upon procedures, tax preparation, consulting comfort letters or bond/debt/equity financing related functions for any entity owned, managed, operated or participated in by DHA. Fees will be negotiated at the time the services are requested. Billable rates will be based on those provided in the initial fee proposal. This is a requirements and labor hour contract and excludes any Low Income Housing

Tax Credit cost certifications.

C. Auditing Standards to be Followed

To meet the requirements of this contract, the audit shall be performed in accordance with:

Generally accepted auditing standards as set forth by the American Institute of Certified Public

Accountants, the standards for financial audits set forth in the U.S. General Accounting Office's

Government Auditing Standards, the provisions of the Single Audit Act and the provisions of the Uniform

Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Changes in accounting standards, audit standards or requirements due to Federal Regulation changes may cause changes to the requirements of this contract.

D. Reports to be Issued

Following the completion of the audit of the fiscal year's financial statements, the Auditor shall issue:

1. A report on the fair presentation of the financial statements, in conformity with generally accepted accounting principles.

2. A report on the internal control structure based on the audit of the financial statements.

3. A report on compliance with applicable laws and regulations.

4. A report on supplementary schedule of federal financial assistance.

5. A report on the internal control structure used in administering federal financial assistance programs.

6. A report on compliance with laws and regulations related to major and non-major federal financial programs. This report shall include an opinion on compliance with specific requirements applicable to major federal financial assistance programs, a report on compliance with general requirements applicable to major federal financial assistance programs, and a report on compliance with laws and regulations applicable to non-major federal financial assistance program transactions tested.

7. Attestation on Financial Data Schedule as to its “fair presentation in relation to audited basic financial statements” and auditor involvement in the electronic submission process under HUD’s

Uniform Financial Reporting Standards (UFRS) for Public Housing Authorities.

8. At the conclusion of the examination, the Auditor shall submit to DHA a management letter including a statement of audit findings, recommendations affecting the financial statements, internal control, accounting, accounting systems, legality of actions, program and financial performance, financial policies, and any other material matters. Prior to final submission of the final management letter, the Auditor shall review a draft of the proposed letter with persons named by DHA's representative.

In addition to the reports listed above, the Auditor shall also, prepare all required Internal Revenue

Service Tax forms and Colorado State Tax forms for DHA’s various Limited Partnerships and entities.

In the required reports on internal controls, the auditor shall communicate any reportable conditions found during the audit. A reportable condition shall be defined as a significant deficiency in the design or operation of the internal control structure, which could adversely affect the organization's ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statement.

The reports on compliance shall include all instances of non-compliance, irregularities and illegal acts. Auditors shall be required to make an immediate, written report of all irregularities and illegal acts or indications of illegal acts of which they become aware to the following parties:

1. Chief Executive Officer

2. DHA Audit, Finance, and Pension Committee

3. Board of Commissioners

4. Department of Housing and Urban Development (HUD)

E. Special Considerations

1. DHA has determined that HUD will function as the cognizant oversight agency in accordance with the provisions of the Single Audit Act and Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards”, 2 CFR 200.

2. The schedule of expenditures of federal awards and related auditor's report, as well as the reports on the internal control structure and compliance and HUD Financial Data Schedule are to be issued as part of the annual comprehensive financial report.

All working papers and reports must be retained at the auditor's expense, for a minimum of three (3) years, unless the firm is notified in writing by DHA of the need to extend the retention period. The auditor will be required to make working papers available, upon request, to the following parties or their designees:

The Housing Authority of the City and County of Denver (DHA)

Department of Housing and Urban Development (HUD)

U.S. General Accounting Office (GAO)

In addition, the firm shall respond to the reasonable inquiries of successor auditors and allow successor auditors to review working papers relating to matters of continuing significance.

Engagement partners, managers, other supervisory staff and specialists may be changed if those personnel leave the firm, are promoted or are assigned to another office. These personnel may also be changed for other reasons with the express prior written permission of DHA. However, in either case, DHA retains the right to approve or reject replacements.

Consultants and firm specialists mentioned in response to this request for proposals can only be changed with the express prior written permission of DHA which retains the right to approve or reject replacements.

III. DESCRIPTION OF DHA

A. Background Information

DHA provides a variety of housing opportunities for low to moderate income families within the City and

County of Denver.

Following is a brief summary of the programs operated by DHA and the number of units associated with each, as of January 1, 2025.

PROGRAM UNITS BUDGET

1. Conventional Public Housing Low Rent Program 1,557 27.3 MM

2. Housing Choice Voucher Program 8,262 167.1 MM

3. Project Based Section 8 771 2.0 MM

4. Denver Housing Program (Non-HUD) 119 21.5 MM

5. Limited Partnerships 3,943 69.8 MM

6. Various HUD/City Grants N/A 7.5 MM

7. Central Office Cost Center and Internal Service funds N/A 20.9 MM

DHA has a yearly payroll of approximately $32.0 million covering approximately 400 employees.

Total net position of DHA as of December 31, 2024 was $527.9 million. DHA’s 2025 operating/capital budget is $371.1 million.

DHA's Administrative Office is located at 1035 Osage St., Denver, Colorado 80204. A list of the site management offices can be provided upon request.

More detailed information on DHA's finances can be found in the Annual Comprehensive Financial Report and the Comprehensive budget document. Copies of these documents are available online at www.denverhousing.org. Any questions related to this RFP should be submitted in writing to procurement@denverhousing.org.

B. Fund Structure

The accounts of DHA are reported as Enterprise Funds with 88 separate groups of funds reported on the

Combining Financial Statements and 27 discretely presented component units.

C. Pension Plan

DHA contributes to a defined contribution employee retirement plan covering all full-time permanent employees. The plan is administered by Mission Square. The plan is excluded from the reporting entity.

http://www.denverhousing.org/

IV. TIME REQUIREMENTS

A. Audit Process (Entrance conferences, progress reporting and exit conferences will be scheduled after contract award for each contract year).

1. Initiation of Services TBD

2. Summary below.

See attached for detailed schedule of deliverables and deadlines.

Audit Tax

Total Total

Partnerships 28 31

DHA/Single Audit 1 n/a

Renewable (C-Corp) 2 1

Renewable (Partnership) 0 1

Non-Profits (501c3) 2 3

Non-Profits (review) 1 0

C-Corp 0 2

C-Corp (HOA) 0 3

34 41

3. HUD REAC FDS Attestation Complete June 30

4. Financial reports and tax returns for any other TBD

Partnership that may be formed during this contract period.

B. Estimated Number of Report Copies Required:

35 copies of ACFR

One electronic copy of each Audit Report

V. ASSISTANCE TO BE PROVIDED TO THE AUDITOR AND REPORT

PREPARATION

A. Finance Division Assistance

The Finance Division staff and responsible management personnel will be available during the audit to assist the Auditor by providing information, documentation and explanations.

B. Statement and Schedule Preparation

Staff of DHA will prepare the following statements and schedules for the Auditor.

1. Final trial balances of all funds with appropriate reconciliations of control accounts to detail records.

2. Financial Statement drafts including footnotes and supplemental schedules.

C. Report Preparation

Auditor's reports preparation and typing shall be the responsibility of the Auditor. Printing of the Annual

Comprehensive Financial Report, which will include laminated divider tabs, the Auditor's reports, shall be the responsibility of the Auditor. Printing of the Partnerships' financial statements will be the responsibility of the Auditor.

SECTION D

INSTRUCTIONS TO OFFERORS

1. INSTRUCTIONS TO OFFERORS

See HUD Form 5369-B immediately following this section.

2. SUBMISSION OF OFFERS

a. All proposals and required forms shall be enclosed in an envelope, sealed, and clearly labeled as follows:

PROPOSAL DOCUMENTS

Name of Contractor

RFP Number

Date and Time Due

b. All proposals and required forms transmitted by mail shall be addressed with the same information above and mailed to:

RFP Number

c. All proposals and required forms hand delivered shall be addressed with the same information above and hand delivered to:

RFP Number

The Clock in the 1st Floor Lobby shall be used to determine the time proposals/offers that are mailed or hand-delivered are received by the Authority.

d. All proposals and required forms transmitted electronically through BidNet shall be addressed with the same information above and electronically submitted to:

Allow ample time for the electronic submission of your proposal. Below is a link to a BidNet Electronic Bid

Submission (EBS) FAQ site. DHA strongly encourages offerors to review this information prior to starting your submission in addition to starting the submission process at least one business day prior to the proposal due date. DHA will not extend the submission deadline due to any technical issues or outages you may experience. Questions can be directed to the BidNet Vendor Support team in the below link.

http://faq.bidnetdirect.com/electronic-bid-submission/

The electronic date and time stamp via the BidNet site shall be used to determine the time electronic proposals/offers are received by the Authority.

e. To avoid confusion, please do not submit both electronic and hard copy proposal responses to DHA.

http://faq.bidnetdirect.com/electronic-bid-submission/

3. PROPOSAL PREPARATION INSTRUCTIONS

a. All proposals shall be submitted in the following format and sequence:

i) Cover Page

ii) A detailed response to each evaluation criteria indicated in Section E (At least one paragraph per criteria).

iii) All required documents (Section D, Paragraph 4)

iv) Provide a breakdown of percentage of the contract to be assigned to Small and Section 3

Business Enterprises (See Section D, Paragraph 6).

b. Proposals submitted in hard copy shall be submitted in one (1) original and four (4) copies.

c. All proposals submitted in hard copy shall be enclosed in an envelope, sealed, and labeled (See Section D, Paragraph 2a).

d. Each proposal should not exceed forty (40) pages, not including the required documents (Section D, Paragraph 4).

4. REQUIRED DOCUMENTS

The following documents are required to be submitted with the Proposal:

a. Section A, Solicitation/Offer/Award Form

b. Section B, Fee Schedule

c. Section F, List of Proposed Subcontractors and Suppliers (if applicable)

d. Section K, Paragraph 19 signed

e. Section M, Representations and Certifications including HUD Form 5369C

f. Disclosure of Lobbying Activities (if applicable)

g. All Amendments Signed (if applicable)

h. At least three (3) references shall be provided with email addresses

i. Vendor Qualification Form and W9

j. Worker Status Affidavit

k. Business Status Affidavit (prime and subcontractors)

5. PRE-PROPOSAL CONFERENCE – NOT APPLICABLE

A pre-proposal conference will be held at the following location:

Location:

Date/time:

6. SMALL AND SECTION 3 BUSINESS PARTICIPATION

a. The Authority's Board of Commissioners has set an overall aspirational goal of 25% Small Business

Enterprise and 25% Section 3 Business participation in the procurement of supplies and services. All offerors are encouraged to present a team approach that meets or exceeds our aspirational goals.

b. Firms submitting proposals are encouraged to consider subcontracting portions of the engagement to firms owned and controlled by socially and economically disadvantaged individuals. If this is to be done, the name(s) of the proposed subcontracting firms, must be clearly indicated in the proposal. Following the award of the contract, no additional subcontracting will be allowed without the express prior written approval of the

Contracting Officer.

7. PREVIOUS AUDIT REPORT AND TAX RETURNS FOR ALL DHA’S IDENTIFIED PARTNERSHIPS/

ENTITIES

Each respondent that would like to obtain the subject documents must execute and return the non-disclosure agreement in Section N of the RFP to procurement@denverhousing.org. Once approved, a link to the documents will be sent electronically to the requestor. The documents will be issued within 24 hours of receipt and approval of the non-disclosure agreement. Please provide the email address that the link should be sent to. The link will expire after one week.

8. MATERIAL PRODUCT APPROVAL (OR EQUAL) – NOT APPLICABLE

All offerors must submit a sample and product data for all proposed "or-equal" items no later than (DATE) to procurement@denverhousing.org or the First Floor Reception Desk, 1035 Osage Street, Denver, CO 80204.

Or-equal approvals and denials will be issued by (date).

9. QUESTIONS AND ANSWERS FOR THIS REQUEST FOR PROPOSAL

DHA shall not be bound by, and the Offeror shall not request or rely on any oral interpretation or clarification of this solicitation. Therefore, any questions regarding this solicitation are encouraged and should be submitted in writing via email to procurement@denverhousing.org by August 22, 2025 at 4:00pm. Questions will be answered via amendment by August 29, 2025. No other questions will be answered beyond this period. All communications regarding this solicitation shall only be through the staff and email address listed on the solicitation cover page. No communication is to be directed to any other DHA personnel.

10. DEBRIEFING

Debriefing sessions are available on an “As Requested” basis after contract award. Debriefing sessions provide valuable insight on how to make your proposal more competitive for future procurement activity.

11. OPEN RECORDS ACT

Offerors are hereby notified that information submitted as part of or in support of the Offer may be available for public inspection in compliance with the Colorado Open Records Act, C.R.S. 24-72-201 et seq.

12. RESTRICTION ON DISCLOSURE AND USE OF DATA

An Offeror including proprietary or confidential information in its proposal shall conspicuously display the following information on the first page of the proposal, if the Offeror does not want the proprietary or confidential information disclosed to the public for any purpose or used by the Authority except for evaluation purposes:

(1) The Offer includes proprietary or confidential information that shall not be disclosed outside the

Authority, and/or the Authority’s evaluation committee, and shall not be duplicated, used, or disclosed, in whole or in part, for any purpose other than to evaluate the proposal.

(2) If a contract is awarded to the Offeror, the Authority shall have the right to duplicate, use or disclose the proprietary or confidential information to the extent provided in the contract.

(3) This restriction does not limit the Authority’s right to use the proprietary or confidential information if it is obtained from another source without restriction.

(4) The Offeror has specifically identified, by page number or otherwise, the proprietary or confidential information subject to the restriction.

(5) The Offeror shall not designate as proprietary or confidential information the name of the Offeror, the proposal price, or any information that is not actually proprietary or confidential pursuant to Federal, state or local law.

mailto:procurement@denverhousing.org

In addition to the requirements above, the Offeror shall conspicuously mark each separate sheet containing proprietary or confidential information it wishes to restrict with a notation stating that the information is confidential or proprietary as stated on page one of the proposal.

13. RETENTION

All Offers are the property of the Authority and shall be retained by the Authority and therefore will not be returned to the Offeror.

14. COSTS

The issuance of this RFP does not obligate the Authority to pay any costs incurred by any Offeror in connection with (a) preparation and presentation of an Offer, (b) any supplement or modification of this RFP, or (c) negotiation with the Authority or other party arising out of or relating to this RFP or the subject matter of this RFP.

15. RFP AND AMENDMENTS

Offeror’s Offer shall address only this RFP and amendments to this RFP.

16. CONFLICTING PROVISIONS

In the event that any provision in any document listed in the RFP conflicts with any provision of the contract, the contract shall govern.

17. SERVICE OF PROTEST

(1) In accordance with DHA Procurement Policy and Protest Guidelines, any protest against the solicitation must be received before the due date for receipt of bids or proposals, and any protest against the award of the contract, pursuant to this solicitation, shall be served on the Authority within five (5) business days of the date provided on the written notice of contract award from DHA, or the protest will not be considered. All bid protests shall be in writing. Protests must be received by 4:00 pm on the fifth business day.

(2) Protestors are required to submit protests in writing to Housing Authority of the City and County of Denver, Procurement Manager, 1035 Osage Street, Denver, CO 80204 by some form of certified mail or hand delivered. The protest must be printed, typewritten, or otherwise duplicated in a legible form. The content of the written notice must contain:

a. The name, address and phone number of the person filing the protest and an explanation of how their substantial interests have been affected by the Authority’s determination;

b. The solicitation number and/or project title;

c. A statement of how and when the person filing the protest received notice of the Authority’s determination;

d. A statement of all issues of disputed material fact. If there are none, the protest must so indicate;

e. A concise statement of the facts alleged, as well as the Authority’s policies which entitle the person filing the protest to relief;

f. A demand for relief to which the person deems themselves entitled; and;

g. Any other information the person contends is material to the protest.

(3) The DHA Contracting Officer’s designee will provide a written decision on the matter within twenty (20) calendar days of receipt of the protest. If a final determination cannot be made within twenty (20) days, a written notice will be provided to the protester with an estimated date that the decision should be made and a reason for the extension.

(4) This decision will be final unless within five (5) business days of receipt of the written decision the protester appeals to the Contracting Officer. The appeal shall be in writing, sent via email to procurement@denverhousing.org and certified mail, or by hand‐delivery to the Procurement Manager as stated above. Appeals should contain a statement of the factual and legal grounds on which reversal or modification of the decision is deemed warranted, specifying any errors of law made or information not previously considered.

SECTION E

EVALUATION FACTORS FOR AWARD

The Authority has issued this RFP to identify Offerors who have a proven track record and the experience performing the services requested in Section C –DESCRIPTION/SPECIFICATION/STATEMENT OF WORK. Based on submittals, an evaluation panel assembled by the Authority will review, score, and rank the Offers according to the evaluation factors set forth below and in Section D, Paragraph 3 (Proposal Preparation Instructions) and determine which Offerors are the most responsive.

Federal procurement regulations require that each Offer be evaluated on the content of the Offer submitted in response to this RFP. Consequently, even if Offeror has performed services for the Authority in the past, Offeror must still respond to the RFP in detail, as though Offeror has never provided services to the Authority. If necessary, the

Authority will conduct interviews to determine which firm(s) have the qualifications to best meet the Authority’s needs. Subsequently, the evaluation panel will recommend one or more Offerors to the Board of Commissioners, who will vote to accept or reject the recommendation.

AWARD WITHOUT NEGOTIATIONS

If, after the initial evaluation of proposals, there is an Offer(s) that is ranked above all other Offers, and there is no need to negotiate or obtain further clarification or information from the Offeror (e.g., the price is reasonable), the Contracting

Officer may proceed directly to award.

CONFLICT OF INTEREST

The Authority, in its sole and absolute discretion, may disqualify an Offer if the Offeror has a real or apparent conflict of interest.

Utilizing the following factors and others as identified in HUD Form 5369B, paragraph 5(a) and (b), the panel will evaluate and score each Offer as follows:

Criteria Points

1) Section B Fee Schedule 20

2) Partner, Manager, and Staff Qualifications and Experience Assigned to Contract 20

3) Firm Qualifications and Experience 15

4) Experience with Similar Audit and Tax Engagements (Single Audit, LIHTC, PHA, Non-profit, and Energy)

5) Methodology, Approach, and Staffing to Meet Required Deadlines 15

6) Responsiveness to RFP - includes but not limited to Presentation and Thoroughness of the

Proposal

Total Points 100

Please provide a detailed response to each evaluation criteria indicated in Section E (At least one paragraph per criteria). Duplicate this page if additional sheets are required.

Criteria 1: Section B Fee Schedule

Please provide a detailed response to each evaluation criteria indicated in Section E (At least one paragraph per

Criteria 2: Partner, Manager, and Staff Qualifications and Experience Assigned to Contract

Please provide a detailed response to each evaluation criteria indicated in Section E (At least one paragraph per

Criteria 3: Firm Qualifications and Experience

Please provide a detailed response to each evaluation criteria indicated in Section E (At least one paragraph per

Criteria 4: Experience with Similar Audit and Tax Engagements (Single Audit, LIHTC, PHA, Non-profit, and

Energy)

Please provide a detailed response to each evaluation criteria indicated in Section E (At least one paragraph per

Criteria 5: Methodology, Approach, and Staffing to Meet Required Deadlines

Please provide a detailed response to each evaluation criteria indicated in Section E (At least one paragraph per

Criteria 6: Responsiveness to RFP - includes but not limited to Presentation and Thoroughness of the Proposal

SECTION F

SUBCONTRACTOR AND SUPPLIER PLAN

Please complete this list of any proposed subcontractors and suppliers that you may have under this contract. Please note that all subcontractors must complete a Business Status Affidavit.

LIST OF PROPOSED SUB-CONTRACTORS AND SUPPLIERS

The Offeror proposes to subcontract with the following subcontractors for this Contract. The

Offeror acknowledges that all subcontractors and suppliers regardless of tier are to be listed on this form. Each subcontractor listed must complete the Business Status Affidavit.

Business Name: _______________________________________________________________

Address: _____________________________________________________________________

Type of Service: _____________________________________________________________

Contact Person _______________________________________________________________

Dollar Amount: _______________________ Percent of Contract: __________________

____Section 3 Business ____SBE ____Subcontractor ___Supplier

Proposed Subcontractors

Dollar Amount: _______________________ Percent of Contract __________________

(Duplicate this page if additional sheets are required)

SECTION G

PACKAGING AND MARKING

1. MARKING REQUIREMENTS – NOT APPLICABLE

All shipments shall include the purchase order number on the mailing label and the packing slip/invoice.

SECTION H

INSPECTION AND…

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