923456-26-7-3.pdf

ST. TAMMANY PARISH

MICHAEL B. COOPER

PARISH PRESIDENT

PROCUREMENT DEPARTMENT

P.O. BOX 628 | COVINGTON, LOUISIANA | 70434 | PROCUREMENT@STPGOV.ORG 985-898-2520

WWW.STPGOV.ORG

Version 2026.1

NOTICE OF REQUEST FOR PROPOSALS

ST. TAMMANY PARISH

St. Tammany Parish Government is seeking responses for the following project:

RFP# 26-7-3 – Auditing Services

Responses will be received by the Department of Procurement until 2:00 p.m., Wednesday, July

29, 2026. Prices shall not be read. Each response will be evaluated by designated Parish personnel after the submission deadline.

This RFP is available online at: LaPAC – Louisiana Procurement and Contract

Network:https://wwwcfprd.doa.louisiana.gov/osp/lapac/dspBid.cfm?search=department&term=1

85. It is the Proposer’s responsibility to check the LaPAC website frequently for any possible addenda that may be issued. The Parish is not responsible for a proposer’s failure to download any addenda documents required to complete an RFP.

Each Response must be sealed. The outside of the envelope, box, or package shall be marked with the Proposer’s Name and Address, the Proposal Name, the RFP #, and the Proposal Opening Date.

Responses will be received at the St. Tammany Parish Government Department of Procurement

Office, 21454 Koop Dr., Suite 2F, Mandeville LA., 70471 from each Respondent or his agent, or by certified mail with return receipt requested.

The Procurement Department can be contacted by telephone at (985) 898-2520 or via e-mail at

Procurement@stpgov.org. St. Tammany Parish Government reserves the right to reject any or all quotes and to waive informalities.

https://wwwcfprd.doa.louisiana.gov/osp/lapac/dspBid.cfm?search=department&term=185 mailto:Procurement@stpgov.org

Version 2025.1

REQUEST FOR PROPOSAL

ST. TAMMANY PARISH GOVERNMENT

AUDITING SERVICES

RFP Number: 26-7-3

Proposal Opening Date: Wednesday, July 29, 2026

Proposal Opening Time: 2:00 PM CST

June 11, 2026

TABLE OF CONTENTS

PART I: OVERVIEW

1.1 Background/Purpose

1.2 Definitions

1.3 Schedule of Events

1.4 Proposal Submittal

1.5 Proposal Response Format

PART II: SCOPE OF WORK/SERVICES

2.1 Scope of Work/Services

PART III: EVALUATION

PART V: GENERAL PROVISIONS

5.1 Legibility/Clarity

5.2 Confidential Information, Trade Secrets, and Proprietary Information

5.3 Proposal Clarifications Prior to Submittal

5.3.1 Pre-proposal Conference

5.3.2 Proposer Inquiry Periods

5.3.3 Blackout Period

5.4 Errors and Omissions in Proposal

5.5 Performance Bond

5.6 Changes, Addenda, Withdrawals

5.7 Withdrawal of Proposal

5.8 Material in the RFP

5.9 Waiver of Administrative Informalities

5.10 Proposal Rejection

5.11 Ownership of Proposal

5.12 Cost of Offer Preparation

5.13 Non-negotiable Contract Terms

5.14 Taxes

5.15 Proposal Validity

5.16 Prime Provider Responsibilities

5.17 Use of SubProviders

5.18 Written or Oral Discussions/Presentations

5.19 Acceptance of Proposal Content

5.20 Evaluation and Selection

5.21 Contract Negotiations

5.22 Contract Award and Execution

5.23 Acknowledgment and Waiver of Protest Rights

5.24 Notice of Intent to Award

5.25 Insurance Requirements

5.26 SubProvider Insurance

5.27 Indemnification and Limitation of Liability

5.28 Fidelity Bond Requirements

5.29 Payment

5.29.1 Payment for Services

5.30 Termination

5.30.1 Termination of the Contract for Cause

5.30.2 Termination of the Contract for Convenience

5.30.3 Termination for Non-Appropriation of Funds

5.30.4 Default of Provider

5.31 Assignment

5.32 No Guarantee of Quantities

5.33 Audit of Records

5.34 Civil Rights Compliance

5.35 Record Retention

5.36 Record Ownership

5.37 Content of Contract/ Order of Precedence

5.38 Contract Changes

5.39 Substitution of Personnel

5.40 Governing Law

5.41 Anti-Kickback Clause

5.42 Clean Air Act

5.43 Energy Policy and Conservation Act

5.44 Clean Water Act

5.45 Anti-Lobbying and Debarment Act

5.46 Veteran Initiative and Hudson Initiative Programs

Attachment “A” – Proposal Pricing Sheet and Additional Schedules Attachment “B” – Sample Contract Attachment “C” – Acknowledgment and Waiver Attachment “D” – Insurance Requirements Attachment “E” – Affidavits Attachment “F-1” – Sample Scoring Matrix Attachment “F-2” – Vendor Scoring Matrix Attachment “G” – Sample Corporate Resolution Attachment “H” – Sample Certificate of Insurance

REQUEST FOR PROPOSAL

FOR

AUDITING SERVICES

PART I: OVERVIEW

1.1 Background/Purpose

The purpose of this Request for Proposal (RFP) is to obtain proposals from qualified Proposers of certified public accountants who are interested in auditing the financial statements of the Parish for the fiscal year ending December 31, 2026, and for each of the four (4) subsequent Fiscal years.These audits are to be performed 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; the audit requirements of Title 2 U.S. Code of Federal Regulations part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; and the OMB Compliance Supplement. Submittal of a proposal does not create any right or expectation to a contract with the Parish.

1.2 Definitions

A. Shall – The term “shall” denotes mandatory requirements.

B. Must - The term “must” denotes mandatory requirements.

C. May - The term “may” denotes an advisory or permissible action.

D. Should – The term “should” denotes a desirable action.

E. Provider – A Proposer who contracts with the Parish.

F. Parish - St. Tammany Parish Government.

G. Discussions- For the purposes of this RFP, a formal, structured means of conducting written or oral communications/presentations with responsible Proposers who submit proposals in response to this RFP.

H. RFP – Request for Proposal.

I. Proposer – Person or entity responding to this RFP.

J. Agreement – A contract between the Provider and the Parish.

K. Evaluation Committee – Committee established for the purposes of evaluating proposals submitted in response to this RFP.

1.3 Schedule of Events

Date Time (CT)

1. RFP Available June 24, 2026 8:00 AM

2. Pre-Proposal Conference (if required):* Omitted as not applicable to this RFP.

3. Deadline to receive written inquiries July 20, 2026 2:00 PM

4. Deadline to answer written inquiries July 24, 2026 2:00 PM

5. Proposal Opening Date July 29, 2026 2:00 PM

(deadline for submitting proposals)

6. Oral discussions with proposers, if applicable TBD

7. Notice of Intent to Award to be mailed TBD

8. Contract Initiation TBD

NOTE: The Parish reserves the right to revise this schedule. Any such revision will be formalized by the issuance of an addendum to the RFP.

1.4 Proposal Submittal

This RFP is available online at: LaPAC – Louisiana Procurement and Contract

Network:https://wwwcfprd.doa.louisiana.gov/osp/lapac/dspBid.cfm?search=department&term=1

NOTE: LaPAC is the State’s online electronic solicitation notification system on the Office of

State Procurement website. LaPAC provides an immediate e-mail notification to subscribing vendors of a STPGOV solicitation and any addenda posted. To receive the e-mail notification, vendors must register in the LaGov portal. Registration is intuitive at the following link:

https://lagoverpvendor.doa.louisiana.gov/irj/portal/anonymous?guest_user=self_reg

It is the Proposer’s responsibility to check the LaPAC website frequently for any possible addenda that may be issued. The Parish is not responsible for a proposer’s failure to download any addenda documents required to complete an RFP.

All proposals shall be received by the Procurement Department no later than the date and time shown in the Schedule of Events.

Important - - Clearly mark outside of the sealed envelope, box or package with the following information and format:

Χ Name and Address of Proposer https://wwwcfprd.doa.louisiana.gov/osp/lapac/dspBid.cfm?search=department&term=185 https://lagoverpvendor.doa.louisiana.gov/irj/portal/anonymous?guest_user=self_reg

Χ Proposal Name: Auditing Services

Χ RFP #: 26-7-3

Χ Proposal Opening Date: WEDNESDAY, JULY 29, 2026

Proposals may only be sent via certified mail, hand-delivery or courier service to our physical location at:

St. Tammany Parish Government Procurement Department 21454 Koop Drive, Suite 2F Mandeville, Louisiana 70471

Proposer is solely responsible for ensuring that its courier service provider makes inside deliveries to our physical location. The Parish is not responsible for any delays caused by the proposer’s chosen means of proposal delivery.

Proposer is solely responsible for the timely delivery of its proposal. Failure to meet the proposal opening date and time shall result in rejection of the proposal.

If the Proposer has not done business with the Parish, the Proposer should submit a W-9 with their response.

1.5 Proposal Response Format

Proposals submitted for consideration should follow the format and order of presentation described below:

A. Cover Letter: The cover letter should exhibit the Proposer’s understanding and approach to the project. It should contain a summary of Proposer’s ability to perform the services described in the RFP and confirm that Proposer is willing to perform those services and enter into a contract with the Parish.

ATTENTION: Please indicate in the Cover Letter which of the following applies to the signer of this proposal. Evidence of signature authority shall be provided upon the Parish’s request.

1. The signer of the proposal is either a corporate officer who is listed on the most current annual report on file with the secretary of state or a member of a partnership or partnership in commendam as reflected in the most current partnership records on file with the secretary of state. A copy of the annual report or partnership record must be submitted to the Parish before contract award.

2. The signer of the proposal is a representative of the Proposer authorized to submit this proposal as evidenced by documents such as, corporate resolution, certification as to corporate principal, etc. If this applies, a copy of the resolution, certification or other supportive documents must be submitted to the Parish before contract award.

The cover letter should also:

1. Identify the submitting Proposer and provide its federal tax identification number;

2. Identify the name, title, address, telephone number, fax number, and email address of each person authorized by the Proposer to contractually obligate the Proposer; and

3. Identify the name, address, telephone number, fax number, and email address of the contact person for technical and contractual clarifications throughout the evaluation period.

B. Table of Contents: Organized in the order cited in the format contained herein.

C. Proposer Qualifications and Experience: History and background of Proposer, related services provided to government entities, existing customer satisfaction, volume of merchants, etc. Proposer should specifically provide a description of all relevant consulting assignments similar to the Project requested herein which have been completed by the Proposer within the last three (3) years (“Recent Projects”).

The description of any such Recent Projects should include the following:

1. Name of the client;

2. Year of the assignment and length of time to complete the project;

3. Nature of the services rendered; and

4. Professionals assigned to the project who are also proposed to serve on this assignment.

D. Proposed Solution/Technical Response: Illustrating and describing proposed technical solution and compliance with the RFP requirements.

E. Innovative Concepts: Presentation of innovative concepts, if any, for consideration.

F. Project Schedule: Detailed schedule of implementation plan. This schedule is to include implementation actions, timelines, responsible parties, etc.

G. Financial Proposal: Proposer’s fees and other costs, if any, shall be submitted on Attachment “A”. Prices proposed shall be firm for the duration of the contract. This financial proposal shall include any and all costs the Proposer wishes to have considered in the contractual arrangement with the Parish.

H. References: Proposer should provide names, addresses, telephone numbers and contact persons for five (5) other public jurisdictions for which comparable services have recently been rendered, including a description of the services provided.

I. Customer Service: Each Proposer should submit a provision for customer service, including personnel assigned, toll-free number, and account inquiry, etc.

J. Resumes: Each Proposer should submit resumes for account manager, designated customer service representative(s) and any other key personnel to be assigned to this Project, including those of subProviders, if any.

K. Additional Information: Each Proposer should submit any other information deemed pertinent by the Proposer including terms and conditions which the Proposer wishes the Parish to consider.

L. Acknowledgment and Waiver: Proposer shall execute and have notarized an

Acknowledgment and Waiver (Attachment “C” hereto).

M. Multiple Copies of Response: Each Proposer shall submit one (1) signed original response. Four (4) additional copies of the proposal should be provided and one (1) electronic copy via USB or CD.

PART II: SCOPE OF WORK/SERVICES

2.1 Scope of Work/Services

The Parish desires the auditor to express opinions on the fair presentation of its financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information and the related notes to the financial statements which collectively comprise the Parish’s basic financial statements in conformity with accounting principles generally accepted in the United States of America.

The auditor is to provide an “in relation to” opinion on the combining and individual non-major fund financial statements, the non-major component unit financial statements, the budgetary comparison schedules for non-major special revenue funds, non-major debt service funds, non-major permanent funds, and major and non-major capital projects funds, the schedules in the other supplementary information section, and the schedule of expenditures of federal awards based on the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America.

The auditor is not required to express an opinion or provide any assurance on the introductory and statistical sections of the report.

The auditor is required to apply certain limited procedures to the required supplementary information, consisting of management’s discussion and analysis, the budgetary comparison information, the schedule of the Parish’s proportionate share of net pension liability, and schedule of the Parish’s contributions, in accordance with auditing standards generally accepted in the United States of America, which consists of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to inquiries, the basic financial statements, and other knowledge obtained during the audit of the basic financial statements and is not required to express an opinion or provide any assurance.

The auditor is required to consider the Parish’s internal control over financial reporting to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Parish’s internal control over financial reporting.

The auditor is required to perform tests of the Parish’s compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts, but not for the purpose of expressing an opinion on the Parish’s compliance.

The auditor is required to express an opinion on compliance for each of the Parish’s major federal programs based on the audit of the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of the Parish’s major federal programs.

The auditor is required to consider the Parish’s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, but not for the purpose of expressing an opinion on the effectiveness of the Parish’s internal control over compliance.

The auditor is required to provide a report outlining the procedures performed and findings resulting from the procedures performed on the control and compliance (C/C) areas identified in the Louisiana Legislative Auditor’s (LLA’s) Statewide Agreed-Upon Procedures (SAUPs).

A. Standards to be Followed: To meet the requirements of this request for proposals, the audit and agreed-upon procedures shall be performed 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,

• the audit requirements of Title 2 U.S. Code of Federal Regulations part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards,

• the OMB Compliance Supplement,

• attestation standards established by the American Institute of Certified Public

Accountants (AICPA),

• guidance provided in the Louisiana Governmental Audit Guide, authorized by

Louisiana Revised Statute 24:513 A.(5)(a)(l), and

• standards as set forth by the St. Tammany Parish Home Rule Charter, Louisiana state law, the Louisiana Governmental Audit Guide, federal law, grant requirements, bond requirements, and/or other legal mandates or contractual requirements.

B. Reports to be Issued and Required Reporting: Following the completion of the audit of the fiscal year’s financial statements, the auditor shall issue:

• A report on the fair presentation of the basic financial statements in conformity with accounting principles generally accepted in the United States of America.

• A 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.

• A report on compliance for each major federal program and on internal control over compliance required by the Uniform Guidance.

• A schedule of findings and questioned costs prepared in accordance with Title 2 U.S. Code of Federal Regulations part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.

• A management letter indicating deficiencies or opportunities for accounting and reporting improvements, if applicable.

• The Federal Data Collection Form (Form SF-SAC), including transmission (uploading) to the Federal Audit Clearinghouse.

• The State Data Collection Form, including transmission (uploading) to the Louisiana Legislative Auditor’s Local Government Reporting System.

• A report on the procedures performed and findings on the control and compliance (C/C) areas identified in the Louisiana Legislative Auditor’s (LLA’s) Statewide Agreed-Upon Procedures (SAUPs).

• The auditor shall be required to make an immediate, written report of all irregularities and/or illegal acts or indications of illegal acts of which they become aware to the following parties:

i. Members of the Parish Council and Parish Administration.

ii. The District Attorney of the Twenty-Second Judicial District.

iii. The Louisiana Legislative Auditor.

iv. The federal cognizant agency and the applicable grantor or oversight body.

• The auditors shall assure themselves that the Parish’s Director of Finance is informed of each of the following:

i. The auditor’s responsibility under generally accepted auditing standards.

ii. Significant accounting policies.

iii. Management’s judgments and accounting estimates.

iv. Significant audit adjustments and passed audit adjustments.

v. Other information in documents containing audited financial statements.

vi. Disagreements with management.

vii. Management’s consultation with other accountants.

viii. Major issues discussed with management prior to retention.

ix. Difficulties encountered in performing the audit.

C. Special Considerations: The Parish will send its annual comprehensive financial report to the Government Finance Officers Association (GFOA) of the United States and Canada for review in its Certificate of Achievement for Excellence in Financial Reporting program. It is anticipated that the auditor may be required to provide special assistance to the Parish to meet the requirements of this program.

The auditor will be required to complete the GFOA checklist for compliance and provide comments to the Parish.

In the event the Parish prepares one or more official statements in connection with the sale of debt securities, which will contain the annual comprehensive financial report and the auditor’s reports thereon, the auditor shall be required, if requested by the fiscal advisor, bond attorney, and/or underwriter, to issue a “consent and citation of expertise” as the auditor and any necessary “comfort letters.”

The Schedule of Expenditures of Federal Awards and related auditor’s reports are to be issued as part of the comprehensive annual financial report. The cognizant federal agencies providing funding to the Parish in 2024 are listed in Attachment “A” hereto.

There are no anticipated difficulties in implementing or complying with any requirements mandated by the Governmental Accounting Standards Board (GASB). The Parish will implement all Governmental Accounting Standards Board statements within the prescribed effective dates; however, the Parish may choose to “early implement” some of those standards, at its sole discretion. The auditor's assistance and consultation will be required in implementing new GASB statements at the earliest possible date.

D. Working Paper Retention and Access to Working Papers: All working papers and reports must be retained, at the auditor’s expense, for a minimum of five (5) years, unless the firm is notified by the Parish 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:

• St. Tammany Parish Government.

• Louisiana Legislative Auditor.

• U.S. Government Accountability Office.

• Parties designated by the federal or state governments or other regulatory agencies as part of an audit quality review process.

• Auditors of entities of which the Parish is a sub-recipient of grant funds. 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 accounting significance.

E. Principal Contact: The auditor’s principal contact person with the Parish during the engagement will be the Director of Finance, or a designated representative, who will coordinate the assistance to be provided by the Parish and by the Finance Department to the auditor. An organizational chart is available in the Parish’s ACFR, which is available on the Parish’s website: www.stpgov.org; and a list of elected officials and key personnel is provided in Attachment “A” hereto.

The final audit reports shall be submitted to the Parish Council.

The staff of the Department of Finance and responsible management personnel will be available during the audit to assist the auditor by providing information, documentation, and explanations. In addition, reasonable clerical support will be made available to the auditor for the preparation of letters and memoranda.

F. Background Information: The citizens of St. Tammany Parish voted and adopted a Home Rule Charter for a “president-council” type of government on October 3, 1998. The financial reporting entity for the Parish is governed by an elected president and a fourteen-member council. Each term of office is four years.

The annual comprehensive financial statements present the Parish and its component units, entities for which the government is considered to be financially accountable as determined by the criteria established by the Governmental Accounting Standards Board (GASB). Based on GASB criteria, the Parish includes 28 “discretely presented component units” in its annual financial report.

The Parish employs approximately 685 full and part time employees and had a total payroll of approximately $29.5 million last year. For fiscal year 2024, the Parish had primary government and component unit general revenues of approximately $306.3 million, primary government program revenues of approximately $86.3 million, and component unit program revenues of approximately $27.5 million. Included in the primary government and component unit program revenues is approximately $40.8 million and $10.4 million in charges for services, respectively.

More detailed information on the Parish and its finances can be found in its budget documents and its comprehensive annual financial reports. Prior years’ comprehensive annual financial reports are available on the Parish’s website:

www.stpgov.org.

1. Fund Structure: The Parish uses the following fund types and account groups in its financial reporting for 2024.

Fund Type/Account Group No. of Individual Funds

Major Funds General Fund 1 Special Revenue Funds 2 Capital Projects Funds 2 Enterprise Funds 1

Non Major Funds Special Revenue Funds 35 Debt Service Funds 5 Capital Projects Funds 42

Fund Type/Account Group No. of Individual Funds

Permanent Fund 1 Enterprise Fund 1 Internal Service Funds 13 Capital Asset Account Group/ Long term Liabilities Account Group 1

The Parish legally adopts budgets for all of its funds, excluding some internal service funds which account for insurance. The Parish also had 3 Major Component Units and 25 Non-Major Component Units.

2. Budgetary Basis of Accounting: The Parish prepares its budgets for the General

Fund, the Special Revenue Funds, the Debt Service Funds, the Permanent Funds, http://www.stpgov.org/ and the Capital Projects Funds on the modified accrual basis of accounting consistent with generally accepted accounting principles. The budgets for the Internal Service Funds and the Enterprise Fund are prepared on the accrual basis of accounting consistent with generally accepted accounting principles.

3. Pension Plans: Substantially all employees of the financial reporting entity are members of one of the following cost-sharing, multiple-employer defined benefit pension plans, each administered by separate board of trustees:

Entity Retirement System St. Tammany Parish Government Parochial Employees’ Retirement System (Parochial Plan A) St. Tammany Parish Coroner Parochial Employees’ Retirement System (Parochial Plan A) St. Tammany Parish Library Parochial Employees’ Retirement System (Parochial Plan A) Recreation District No. 1 Parochial Employees’ Retirement System (Parochial Plan A) Recreation District No. 11 Parochial Employees’ Retirement System (Parochial Plan A) Mosquito Abatement District No. 2 Parochial Employees’ Retirement System (Parochial Plan A) Communication District No. 1 Parochial Employees’ Retirement System (Parochial Plan A) Fire Protection District No. 4 Parochial Employees’ Retirement System (Parochial Plan A) Fire Protection Districts Louisiana Firefighters’ Retirement System (Firefighters)

4. Component Units: The Parish includes all funds and activities that are within its oversight responsibility as required by the Governmental Accounting Standards Board (GASB) Codification Section 2100 and is, therefore, considered to be the reporting entity. Accordingly, the Parish is not included in any other governmental reporting entity.

5. Joint Ventures and Public-Private Partnerships: Currently, the Parish does not participate in joint ventures or public-private partnerships with other entities; it may, however, at some time during the five year term of the anticipated audit contract, enter into such an arrangement.

6. Magnitude of Finance Operations: The Department of Finance is headed by the

Director and consists of 14 employees. The principal functions and the number of employees assigned to each are as follows:

Function Number of Employees

Accounts Payable and Receivable 4 Accounting and Financial Reporting 3 Administrative 1 Budget 1 Data Management/Projects 2 Supervision 3

7. Management Information Systems: The Parish’s general ledger records are fully computerized utilizing Tyler’s MUNIS Accounting Software. Data Management and the Department of Information Technology are available for any special requirements.

G. Timing Requirements:

It is anticipated that preliminary audit work may be performed during the period January 1st through January 31st of each year audited, or other dates agreed upon by the auditor and the Parish. The Parish will have records ready for audit by March 31st of each year.

The proposal shall include a time schedule showing the anticipated completion date of interim work, the completion date of audit field work, and the date that the draft reports and recommendations to management will be available for review by the Director of Finance. The proposal shall also include both a detailed audit plan and a list of all schedules to be prepared by the Parish along with the date each schedule shall be required.

At a minimum, the proposal shall include a time schedule for the following conferences:

1. Entrance conference with Director of Finance, Assistant Director of Finance, and Chief Accountant.

2. Progress conferences with the Director of Finance and Assistant Director of

Finance and other department heads of key offices or programs for the purpose of summarizing the results of the preliminary review, to identify the key internal controls or other matters to be tested, and to discuss the year end work to be performed.

3. Exit conference with the Parish President, Parish Council, Director of Finance, Assistant Director of Finance, and department heads of key offices or programs for the purpose of summarizing the results of the fieldwork and to review significant findings.

The Finance Department staff shall prepare draft financial statements, notes, and all required supplementary schedules and statistical data as they are prepared throughout the engagement period of each year. The auditor shall provide all recommendations, revisions, and suggestions for improvement of the draft financial statements to the Director of Finance by May 31st of each year. The draft auditor’s reports shall be delivered to the Director of Finance by June 7th of each year.

Final report preparation, printing, and duplication shall be the responsibility of the Parish. The auditor shall be required to provide editing and proofreading services for the preparation of the final report. It is the desire of the Parish to issue the final reports by June 15th of each year. State law requires that final reports must be delivered to the Louisiana Legislative Auditor’s office by June 30th of each year. Program guidelines require reports to be submitted to GFOA for consideration of the Certificate of Excellence in Financial Reporting by June 30th of each year.

2.2 Period of Agreement

An initial term of one (1) year contract is contemplated with four (4) one (1) year renewal options, subject to the concurrence of the Parish Council, and the annual approval of the terms and conditions of the contract/engagement letter by the Louisiana Legislative Auditor.

The term of any contract resulting from this solicitation shall begin on the date of the Chairman of the Parish Council’s signature or approval in writing by the Chairman of the Parish Council or designee. The contract shall terminate pursuant to the terms and conditions of section 5.30 herein, the terms and conditions of the contract, operation of law, as agreed between the parties, or upon satisfactory completion of all services and obligations described in the contract.

2.3 Price Schedule

Prices proposed by the Proposers shall be firm for the term of the contract. The price proposed should contain all pricing information relative to performing the engagements as described in this request for proposals. The total all-inclusive maximum price to be proposed is to contain all direct and indirect costs including all out-of-pocket expenses. The Parish will not be responsible for expenses incurred in preparing and submitting the proposal. Such costs should not be included in the proposal.

The prices proposed should include a schedule of professional fees and expenses, by each of the five (5) fiscal years anticipated, (including out-of-pocket expenses such as travel, lodging, subsistence) itemized by each individual to be assigned to the engagement that supports the total all-inclusive maximum price. The schedule should also list the number of hours and the hourly rate for each individual assigned to the engagements. The cost of any special services described in Section 2.1 of this request for proposals should be disclosed as separate components of the total all-inclusive maximum price. All expense reimbursements will be charged against the total all-inclusive maximum price submitted by the firm.

The scope of the audit and the cost estimates presented should include all approved pronouncements at the date of this request for proposals. Although some pronouncements will not be in effect until after the first of the year of the audit, estimates for future years should include pronouncements that will become effective during the contract period.

The Proposers should specify the percentage of the total all-inclusive maximum price for each year to be allocated to the audit of federal programs of the Parish.

If it should become necessary for the Parish to request the Proposers to render any additional services to either supplement the services in this request for proposals or to perform additional work as a result of the specific recommendations included in any report issued on this engagement, then such additional work shall be performed only if set forth in an addendum to the contract between the Parish and the Proposers. Any such additional work agreed to between the

Parish and the Proposers shall be performed at the same rates set forth in the schedule of fees and expenses included in the dollar cost proposal.

2.4 Deliverables

The deliverables listed in this section are the minimum desired from the successful Proposer.

Every Proposer should describe what deliverables will be provided per their proposal and how the proposed deliverables will be provided.

2.5 Location

The location the service is to be performed, completed and managed is at the Finance Department of the Parish, 21454 Koop Drive, Suite 2-F-1, Mandeville, LA 70471.

PART III: EVALUATION

The Proposer must clearly designate that they meet each category of the scoring criteria stated below. The Proposer must briefly describe how their company satisfies the requirement and where in their response supports that requirement. Failure to comply with this requirement may negatively affect the overall score. Please refer to Attachment F-2.

The evaluation committee shall assign points to its evaluation of each Proposal as follows:

Evaluation Criteria Possible Points Compliance with the RFP 15

Understanding of the Project 10

Approach to the Project 15

Ability to perform within the stated timeframe 20

Qualifications of the Proposer, including, but not limited to, its experience and personnel assigned to the Project

Overall costs and fees to be charged 10

Certified Veterans Initiative small entrepreneurship or certified Hudson Initiative small entrepreneurship

Total 100

The number of points awarded to each Proposer for Overall Cost and Fees will be determined by applying the cost scoring formula.

Cost Score = (𝐋𝐋𝐋𝐋𝐋𝐋𝐋𝐋𝐋𝐋𝐋𝐋 𝐏𝐏𝐏𝐏𝐏𝐏𝐏𝐏𝐏𝐏𝐏𝐏𝐏𝐏𝐏𝐏 𝐏𝐏𝐏𝐏𝐏𝐏𝐏𝐏𝐏𝐏

𝐏𝐏𝐏𝐏𝐏𝐏𝐏𝐏𝐏𝐏𝐏𝐏𝐏𝐏𝐫𝐫′𝐬𝐬 𝐏𝐏𝐏𝐏𝐏𝐏𝐏𝐏𝐏𝐏

) * Max Points

The Proposer with the lowest price will receive the full maximum points available for cost. All other Proposers will receive a proportionate share of the points, based on how much higher their proposed price is compared to the lowest price.

The proposal will be evaluated in light of the material and the substantiating evidence presented to the Parish, not on the basis of what may be inferred.

The scores will be combined to determine the overall score. The Proposer with the highest overall score will be recommended for award.

PART IV: PERFORMANCE STANDARDS

4.1 Performance Requirements

A. Mandatory Elements

1. Independence: The Proposer should provide an affirmative statement that it is independent of the Parish as defined by the U.S. Government Accountability Office’s Government Auditing Standards 2018 revision.

2. License to Practice in the State of Louisiana: The Proposer should provide an affirmative statement that all assigned key professional staff are properly licensed to practice in the State of Louisiana.

3. Continuing Professional Education: The Proposer should provide an affirmative statement that all assigned key professional staff have received adequate continuing professional education within the preceding two (2) years.

4. Conflicts of Interest: The Proposer should provide an affirmative statement that there are no conflicts of interest or disclose any potential conflicts of interest between the proposed audit firm or audit team members and St.

Tammany Parish Government or its discretely presented component units (including their programs and projects). Describe any consulting or other arrangements/agreements with same, if any. Describe the firm’s procedure(s) for when such conflicts arise during an engagement.

5. Quality Control: The Proposer should provide a copy of its most recent external quality control review report, and an affirmative statement that the Proposer has a record of quality audit work.

The Proposer shall also provide information on the results of any federal or state desk reviews or field 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 regulatory bodies or professional organizations.

B. Technical Qualifications

1. Past Experience and Performance on Audits of Governments in the State of Louisiana: For the firm’s office that will be assigned responsibility for the audit, provide a list of no more than ten (10) Louisiana governmental audit engagement clients from the past five years, as well as the date, engagement partners, total hours, the location of the firm’s office from which the engagement was performed, and the name and contact information, including telephone number, of the principal client contact. Describe the firm’s past experience in assisting governmental clients with impacts of new or proposed regulations or accounting standards, environmental impacts (disasters), socio-economic impacts, or other impacts which could affect the government’s financial reporting, etc. Provide letters of reference from past or current clients which describe the audit firm’s ability to: maintain a proposed audit schedule/deadlines, complete engagement at or under budget, and ability of firm to minimize the impact of the audit process on business operations.

2. Past Experience and Performance on Audits of Comparable Governments in Other States: For the firm’s office that will be assigned responsibility for the audit, provide a list of no more than ten (10) governmental audit, attest or assurance engagements from the past five years. Highlight any assistance with the impacts (described above) to the governments.

3. Past Experience and Performance on Other Governmental Attest or

Assurance Engagements (including but not limited to, forensic audits, operational audits, and/or compliance audits): For the firm’s office that will be assigned responsibility for the audit, provide a list of no more than ten (10) other government attest or assurance engagements from the past five years.

Provide the name and contact information of the client, as well the type of engagement performed with approximate size and length of engagement.

4. Quality of the Firm’s Professional Personnel: The Proposer should identify the principal supervisory and management staff, including engagement partners, managers, other supervisors, and specialists, who would be assigned to the engagement and provide their curriculum vitae or resumes. The firm also should provide information on the governmental auditing experience of each assigned person, including the course titles of CPE completed, for the past two

(2) years as required by the U.S. Government Accountability Office’s government Auditing Standards and membership in professional organizations relevant to the performance of this audit, especially organizations involved with audit quality. The proposal should also include any additional memberships in AICPA (or other) resource centers, as well as any staff who are on the Boards of these organizations. All staff to be employed in this engagement must have at least two years of governmental or IT audit experience.

5. Policies and Procedures: The Proposer should describe the firm’s policy and procedures, if any, for ensuring independence, including but not limited to, lead auditor rotation, audit team rotation, etc. Include the maximum number of consecutive years engaged by the same audit client(s).

6. Specific Audit Approach: The proposal should set forth a work plan, including an explanation of the audit methodology to be followed, to perform the services required in Part II of this request for proposals. In developing the work plan, reference should be made to such sources of information as the Parish’s budget and related materials, organizational charts, manuals and programs, and financial and other management information systems. Proposers will be required to provide the following information on their audit approach:

a. Proposed segmentation of the engagement, with the level of staff and number of hours to be assigned to each proposed segment of the engagement. Describe the level of onsite and offsite work, as well as the level of Parish departmental staff involvement needed.

b. Sample sizes and the extent to which statistical sampling is to be used in the engagement.

c. Extent of use of Electronic Data Processing (EDP) software or technology in sampling and testing procedures, including data mining for analysis, pattern review, etc.

d. Type and extent of analytical procedures to be used in the engagement.

e. Approach to be taken to gain and document an understanding of the

Parish’s internal control structure.

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

g. Balance between “reviews of controls” and “substantive testing” and rationale.

7. Identification of Anticipated Potential Audit Problems: The proposal should identify and describe any anticipated potential audit problems, the firm’s approach to resolving these problems, and any special assistance that will be requested from the Parish. The Proposer should discuss any “hot” issues/pitfalls (which have faced other local govts throughout US), which may/could affect the Parish in the future and their ability to assist the government with such items.

4.2 Performance Measurement/Evaluation

The purpose of the technical proposal is to demonstrate the qualifications, competence and capacity of the firms seeking to undertake an independent audit of the Parish in conformity with the requirements of this request for proposals. As such, the substance of proposals will carry more weight than their form or manner of presentation. The technical proposal should demonstrate the qualifications of the firm and of the particular staff to be assigned to this engagement. It should also specify an audit approach that will meet this request for proposal requirements. The technical proposal should address all the points outlined in this request for proposals. The proposal should be prepared simply and economically, providing a straight forward, concise description of the proposer’s capabilities to satisfy the requirements of this request for proposals.

PART V: GENERAL PROVISIONS

5.1 Legibility/Clarity

Responses to the requirements of this RFP in the formats requested are desirable with all questions answered in as much detail as practicable. The Proposer’s response is to demonstrate an understanding of the requirements. Proposals shall be prepared providing a straightforward, concise description of the Proposer’s ability to meet the requirements of the RFP. Each Proposer is solely responsible for the accuracy and completeness of its proposal.

5.2 Confidential Information, Trade Secrets, and Proprietary Information

The designation of certain information as trade secrets and/or privileged or confidential proprietary information shall only apply to the technical portion of the proposal. The cost proposal will not be considered confidential under any circumstance. Any proposal copyrighted or marked as confidential or proprietary in its entirety may be rejected without further consideration or recourse.

For the purposes of this procurement, the provisions of the Louisiana Public Records Act (LSA- R.S. 44.1, et. seq.) will be in effect. Pursuant to this Act, all proceedings, records, contracts, and other public documents relating to this procurement shall be open to public inspection. Proposers are reminded that while trade secrets and other proprietary information they submit in conjunction with this procurement may not be subject to public disclosure, protections must be claimed by the Proposer at the time of submission of its Technical Proposal. Proposers should refer to the Louisiana Public Records Act for further clarification.

The Proposer must clearly designate the part of the proposal that contains a trade secret and/or privileged or confidential proprietary information as “confidential” in order to claim protection, if any, from disclosure. The Proposer shall mark the cover sheet of the proposal with the following legend, specifying the specific section(s) of his proposal sought to be restricted in accordance with the conditions of the legend:

“The data contained in pages _____of the proposal have been submitted in confidence and contain trade secrets and/or privileged or confidential information and such data shall only be disclosed for evaluation purposes, provided that if a contract is awarded to this Proposer as a result of or in connection with the submission of this proposal, the Parish of St. Tammany shall have the right to use or disclose the data therein to the extent provided in the contract. This restriction does not limit the Parish of St. Tammany’s right to use or disclose data obtained from any source, including the Proposer, without restrictions.”

Further, to protect such data, each page containing such data shall be specifically identified and marked “CONFIDENTIAL”.

Proposers must be prepared to defend the reasons why the material should be held confidential.

If a competing proposer or other person seeks review or copies of another proposer's confidential data, the Parish will notify the owner of the asserted data of the request. If the owner of the asserted data does not want the information disclosed, it must agree to indemnify the Parish and hold the Parish harmless against all actions or court proceedings that may ensue (including attorney's fees), which seek to order the Parish to disclose the information. If the owner of the asserted data refuses to indemnify and hold the state harmless, the Parish may disclose the information.

The Parish reserves the right to make any proposal, including proprietary information contained therein, available to Parish personnel, the Parish Council, or other Parish and state agencies or organizations for the sole purpose of assisting the Parish in its evaluation of the proposal. The Parish shall require said individuals to protect the confidentiality of any specifically identified proprietary information or privileged business information obtained as a result of their participation in these evaluations.

If your proposal contains confidential information, you should also submit a redacted copy along with your proposal. If you do not submit the redacted copy, you will be required to submit this copy within 48 hours of notification from the Procurement Department. When submitting your redacted copy, you should clearly mark the cover as such - “REDACTED COPY” - to avoid having this copy reviewed by an evaluation committee member. The redacted copy should also state which sections or information have been removed.

5.3 Proposal Clarifications Prior to Submittal

5.3.1 Pre-proposal Conference

Omitted as not applicable to this RFP.

5.3.2 Proposer Inquiry Periods

The Parish shall not and cannot permit an open-ended inquiry period, as this creates an unwarranted delay in the procurement cycle and Parish operations. The Parish reasonably expects and requires responsible and interested proposers to conduct their in-depth proposal review and submit inquiries in a timely manner.

An inquiry period is hereby firmly set for all interested…