A_2025-32-RFP_External_Auditing_Services_Solicitation_FINAL.pdf

2025-32-RFP External Auditing Services

REQUEST FOR PROPOSAL (RFP)

2025-32-RFP

External Auditing Services

PROPOSED RFP SCHEDULE

NOTE: PROPOSALS RECEIVED AFTER THE DUE DATE AND TIME WILL NOT BE ACCEPTED.

The CCSB will attempt to adhere to the schedule as indicated above. Any changes to this schedule after posting the solicitation up to the due date and time for proposals will be addressed by an issued addendum. The remaining schedule is tentative and subject to change at the sole discretion of the CCSB.

Event / Location Date / Time

Posting of Solicitation Documents at www.myvendorlink.com March 25, 2025

Pre- Solicitation Meeting N/A

Deadline for Questions at www.myvendorlink.com April 8, 2025 @ 12:00 PM

PROPOSAL DUE DATE & TIME at www.myvendorlink.com (preferred) OR in hand/by mail to 1007 W. Main Street, Building 200, Inverness, FL 34450

April 22, 2025 @ 2:00 PM EST

Proposal Opening at 1007 W. Main Street, Building 200, Inverness, FL 34450

April 22, 2025 @ 2:00 PM EST

Evaluation Committee Meeting at 1007 W. Main Street, Building 200, Inverness, FL 34450

May 6, 2025 @ 9:00 AM EST

Presentation/Interviews (TBD-if needed)

Interview Evaluation Committee Meeting (TBD-if needed)

Posting of the Notice of Intended Decision at www.myvendorlink.com May 28, 2025

School Board Approval/Award June 10, 2025

PURCHASING DEPARTMENT CONTACT:

Shawn Owen, Purchasing Specialist owens@citrusschools.org

Business Services-Purchasing Department 1007 W. Main Street, Building 200

Inverness, FL 34450-4625 www.citrusschools.org http://www.myvendorlink.com/ http://www.myvendorlink.com/ http://www.myvendorlink.com/ http://www.myvendorlink.com/ mailto:owens@citrusschools.org http://www.citrusschools.org/

Table of Contents

Section 1 – Instructions to Respondents

Section 2 – Specifications / Scope of Work

Section 3 – Preparation of Proposal and Required Content

Section 4 – Evaluation of Proposals

Section 5 – Special Conditions

Section 6 – General Terms and Conditions

Section 7 – Attachments

Section 8 – Exhibits

SECTION 1 – INSTRUCTIONS TO RESPONDENTS

These instructions are an extension of the General Terms and Conditions herein and failure by Respondent to follow ALL instructions and requirements contained in this solicitation is cause for rejection of a Bid submittal. Failure to do so will be at the Respondent's risk.

NOTICE TO VENDORS: The Purchasing Department of the Citrus County School Board has partnered with VendorLink (www.myvendorlink.com) for the posting, notification, and processing of solicitation opportunities. There is NO COST to vendors to use this service for CCSB. Respondents wishing to participate in the bidding process and/or be approved to do business with CCSB must register on VendorLink.

1. EXECUTION OF BID SUBMITTALS: Respondents are expected to examine the specifications and all special and general conditions, requirements, and instructions. Negligence on the part of the Respondent to make the necessary examinations and investigations, visit appropriate site locations and become familiar with all locations covered under this solicitation, or failure to fulfill, in every detail, the requirements of the contract documents, will not be accepted as a basis for varying the requirements of the CCSB or for paying additional compensation to the awarded Contractor.

Failure to follow the instructions contained in the solicitation for completion of a Bid response is cause for rejection of a Bid submittal. Failure to do so will be at the Respondent's risk.

All Bid submittals must include the signature of an officer or employee having authority to bind the Contractor in the space(s) provided. Respondent must return a complete bid submittal including, but not limited to, the executed Bid Acknowledgement Form and all other required forms, documents, etc. as a complete submittal to be considered. Failure to execute and submit a complete Bid submittal may result in rejection of a Bid. All Bid submittals are subject to the terms, conditions, and specifications herein as released by CCSB or amended by issued addendum and those submittals which do not comply shall be rejected. Submission of alternate documents, other than as included and/or requested in the current solicitation will cause your Bid to be nonresponsive. Any correction made by the Respondent to any entry must be initialed by the person signing the submittal. Any corrections not initialed will not be tabulated.

Prior to Bid opening, errors may be crossed out, corrections entered and initialed by the person signing the submittal.

No submittals shall be altered or amended after the specified time for opening.

2. BID SUBMISSION: A complete Bid document must be executed and received electronically online or in hand by the Purchasing Department no later than the due date and time indicated in this solicitation or as amended via issued addendum by Purchasing. (DO NOT INCLUDE MORE THAN ONE BID SUBMITTAL PER ONLINE SUBMISSION OR ENVELOPE / PACKAGE). The Company Name, Company Address, Contact Person Name, Phone Number, Solicitation Number, Title, and the Date and Time of Bid opening shall be clearly displayed on the cover sheet for online submission or on the outside of the sealed envelope / package (label provided – EXHIBIT A). Bid responses not submitted on the attached Bid forms shall be rejected. The timely delivery of responses to the Citrus County School Board Purchasing Department prior to the specified due date and time is solely and strictly the responsibility of the Respondent. Submittals sent by electronic mail, facsimile machine, telephone, or any other means not specified herein shall be rejected. LATE

SUBMITTALS WILL BE REJECTED.

Electronic Submission: (Preferred Method) Bids for this solicitation will be accepted electronically online through www.myvendorlink.com. It is the sole responsibility of the Respondent to ensure that their Bid response is successfully submitted through VendorLink prior to the due date and time indicated. The Respondent is responsible for allowing adequate time to upload their submittal on VendorLink. If technical difficulties arise during submission of the Bid response, it is the Respondent’s responsibility to contact VendorLink technical support at support@evendorlink.com.

The CCSB shall not be responsible for delays caused in any occurrence. Acceptable file formats for upload are Microsoft Excel (.xls or .xlsx), Portable Document Format (.pdf), or .ZIP file formats and printing must be enabled on all files submitted. Once the Bid response is submitted, a confirmation email will be sent with the number and name of the documents uploaded.

Delivered/Mailed Submission: Bids may also be delivered or mailed to the CCSB Purchasing Department at 1007 W.

Main Street, Building 200, Inverness, FL 34450. The Respondent is responsible for allowing adequate mailing time, including time for interoffice mail delivery, or to take appropriate alternate steps to assure that their submittal is delivered to the Purchasing Department prior to the specified due date and time indicated.

Respondent shall submit two (2) complete sets of the Bid Submittal:

• One (1) printed unbound, one-sided copy marked “ORIGINAL” to include all Submittal Requirements.

• One (1) electronic copy on USB flash drive containing a COMPLETE set of all Submittal Requirements in PDF and Excel formats. (Attachment A-2 – Proposal Price Form must be recorded on the USB drive in Excel format).

The USB drive must be clearly labeled with the solicitation number and name of the company. It is the sole http://www.myvendorlink.com/ http://www.myvendorlink.com/ mailto:support@evendorlink.com responsibility of each Respondent to ensure all proposal copies are exact duplicates of the original proposal.

3. PRE-SOLICITATION MEETING: N/A

4. REQUEST FOR INFORMATION: Any and all questions concerning this solicitation must be submitted no later than Tuesday, April 8, 2025 @ 12:00 PM. Please direct all inquiries concerning this solicitation online via VendorLink at www.myvendorlink.com by viewing bid details and clicking on “Ask a Question”. Respondents submitting questions by phone, email or other means will be directed to post their question(s) online at www.myvendorlink.com.

5. CLARIFCATION AND ADDENDA: No interpretation of the meaning of the solicitation or any correction of any ambiguity, inconsistency, or error therein will be made verbally to any party. The CCSB will issue responses to all inquiries and any other corrections or amendments it deems necessary in written addenda posted prior to the Bid due date online at www.myvendorlink.com. Respondents shall not rely on any statements other than those made in this solicitation or in any written addenda to this solicitation. Where there appears to be a conflict between the solicitation and any written addenda issued, the last addendum issued will prevail. The issuance of a written addendum is the only official method by which interpretation, clarification or additional information can be given.

It shall be the responsibility of the Respondent(s) to monitor this site for posting of issued addenda prior to submitting a Bid response to ascertain if any addenda have been issued. Addenda shall be acknowledged by Respondent on the Bid Acknowledgement Form. Failure to do so may constitute a cause for rejection of a Bid submittal.

6. NO-CONTACT PERIOD: Respondents to this solicitation or persons acting on their behalf may not contact, between the release of the solicitation and continue through and include the date the CCSB makes its determination to approve or reject the final recommendation, any employee or officer of the CCSB concerning any aspect of this solicitation, except in writing to the Purchasing Department or as provided in the solicitation documents. Violation of this provision may be grounds for rejection of Respondent’s submittal.

These Instructions and all General Terms and Conditions outlined herein represent the District’s standard language across all Invitation to Bid (ITB), Request for Proposal (RFP), and Request for Quote (RFQ) documents issued by the District. For the purpose of this document, all areas referenced in the General Terms and Conditions section and throughout this document to “Bid” shall be understood as “Proposal” or “Quote” where applicable to this solicitation.

SECTION 2 – SCOPE OF WORK / SPECIFICATIONS

INTENT AND OVERVIEW

The purpose of this Request for Proposal (RFP) is to solicit competitive sealed proposals from qualified certified public accounting firm(s) to provide external independent auditing services for The School Board of Citrus County, Florida, (hereinafter referred to as “CCSB”).

CCSB seeks an annual audit as required by Florida Statutes, Section 218.39 and the Rules of the Auditor General, Chapter

10.800. It is the intent of CCSB to award a contract with the most qualified, responsive, and responsible certified public accounting firm to provide external independent auditing services for CCSB’s fiscal years and other services as described herein. Services will be coordinated and implemented by the district’s Director of Finance. All Respondents shall meet or exceed the minimum requirements outlined herein and the proposal shall comply fully with the terms, conditions, and specifications of this solicitation to be considered. Respondents are encouraged to provide their best offer with the initial proposal since the CCSB reserves the right to award a contract based on initial proposals without further discussion, evaluation, or negotiation. Although cost is an important consideration, proposals will also be evaluated in terms of the quality of the Respondent's proposal relative to the other criteria listed herein.

About the District: There are twenty-one (21) schools located throughout the district. The current student population is approximately 15,000 students. As of the 2024-2025 school year there are: three (3) high schools, four (4) middle schools, eleven (11) elementary schools, one (1) other specialized school. In addition, there is one (1) charter school and one (1) technical college in Citrus County. The final budget for FY 2023-2024 totaled $352,029,906, including an operating budget of $288,726,755, and a capital budget of $63,303,151.

The district and its governing board were created under Section 4, Article IX of the Constitution of the State of Florida. The district is an independent taxing and reporting entity managed, controlled, operated, administered, and supervised by the district’s school officials in accordance with Chapter 1001.30, Florida Statutes. The Board consists of five (5) elected officials responsible for the adoption of policies that govern the operation of the district. The Superintendent of Schools is responsible for the administration and management of the schools within the applicable parameters of state and federal laws and regulations, State Board of Education Rules, and School Board policies. The Superintendent is also specifically delegated the responsibility of maintaining a uniform system of records and accounts in the District by Section 1010.01, Florida Statutes as prescribed by the State Board of Education.

CCSB’s Finance Department prepares all financial statements and related notes that are to be audited. The district’s Annual Comprehensive Financial Report for the previous years may be viewed at:

https://www.citrusschools.org/departments/finance/annual_financial_report. Additional information may be viewed under the Finance Department’s webpage. For further information on the School District please visit www.citrusschools.org.

RESPONDENT MINIMUM QUALIFICATIONS / ELIGIBILITY REQUIREMENTS

In order to be considered for evaluation, Respondent must meet the minimum requirements stated herein. Any Respondent that fails to meet all of the following minimum criteria shall be deemed as “non-responsive” and will not be evaluated/scored.

1. Respondent must have a minimum of five (5) years of experience successfully providing auditing services as described herein with local governments, specifically school districts, in Florida and operating under the same legal entity name within the State of Florida, as verified by sunbiz.org prior to Proposal opening.

2. Respondent must have experience with Government Auditing Standards and meet the continuing professional education (CPE) requirements associated with those standards.

3. Respondent must be a Licensed Certified Public Accounting firm in the State of Florida. Respondent shall include copies of their valid license(s), Business Tax Receipt, and any applicable certifications with Proposal submittal.

4. Respondent shall have sufficient financial support, tools, equipment, organization, technical expertise, supervisory capabilities, and qualified personnel to ensure that they can satisfactorily execute the service if awarded the contract under the terms and conditions stated herein.

5. Respondent shall include all required documents and forms that the CCSB may use to evaluate the Respondents’ capabilities to perform the work as specified. The Respondent(s) must present a minimum of four (4) references for which it has or is currently servicing similar services to public education entities, (preferably public-school districts located in the State of Florida). All references must be for services conducted within the last two (2) years.

6. Respondent shall provide evidence of required insurance coverage or proof of insurability in the amounts specified with Proposal submittal.

https://www.citrusschools.org/departments/finance/annual_financial_report http://www.citrusschools.org/

SCOPE OF WORK / SERVICE

All work performed shall be in strict accordance with these specifications and shall comply with all applicable Federal, State, and Local regulations, codes, ordinances, and requirements of CCSB.

Awarded Contractor shall provide external independent auditing services for the CCSB’s Financial Services Department for each fiscal year as outlined herein. Awarded Contractor will be responsive and readily available to meet CCSB needs and requirements with minimum delay in service. Respondents wishing to be considered for the award of these services shall be able to submit and fulfill the requirements as listed in this solicitation. CCSB intends to enter into an initial contract term for external auditing services for five (5) years to conduct four (4) annual audits for the fiscal years ending on:

• June 30, 2025

• June 30, 2026

• June 30, 2027 (anticipated auditor general* year)

• June 30, 2028

• June 30, 2029

Services will be completed upon the completion of all review and auditing services and the submission of the audit report for the final audit.

* It is anticipated that the Office of the Auditor General of the State of Florida will conduct an audit of the district every third year. The next anticipated Auditor General year will be the Fiscal Year ending June 30, 2027. Any year audited by the Auditor General will be excluded from contractual commitment. The Auditor General informs the district before the fiscal year end if it will conduct an audit for the fiscal year. The last two audits performed by the Auditor General were for the fiscal years ending June 30, 2023, and June 30, 2024. In the years in which the Auditor General conducts an audit, it will be the only audit for that year. If the district receives notification of a different Auditor General schedule, it will be anticipated the awarded Contractor will conduct the audit for that year.

If any services, functions or responsibilities not specifically described in this solicitation are necessary for the proper performance and provision of the services, they shall be deemed to be implied by and included within the scope to the same extent and in the same manner as if specifically described herein.

TECHNICAL SPECIFICATIONS

1. Service Requirements: The services shall include the annual financial audit required by Florida Statutes, Section

218.39 and shall be performed in accordance with all applicable audit standards and regulations as well as the Rules of the Auditor General, Chapter 10.800 and Florida Statutes, Section 1001.453. The scope of services excludes the CCSB School Internal Accounts, charter schools, and the Citrus County Education Foundation, each of which has its own separate audit performed. The scope includes single audits of federal funds as governed by the audit standards and regulations pertaining thereto, except for the fiscal year ending June 30, 2027, and every third year thereafter, which the Auditor General of the State of Florida is anticipated to perform.

In addition to meeting the minimum requirements established herein, Respondents must describe in their proposal previous experience for similar services performed with other school districts within Florida.

2. Additional Services Requested by CCSB: If, during the contractual period, additional services are needed, the Contractor may, at the option of CCSB, be engaged to perform these services. The Contractor shall, upon receipt of a written request from the School Board, Superintendent, Director of Finance, or CCS B designee, perform such additional services upon the issuance of a purchase order. Such services, if offered may include, but not be limited to:

A. Assistance with implementation of any new or required regulations from GASB or other accounting standards.

B. Management advisory services.

C. Tax consulting services.

D. Assistance with the finalization of the AFR (Annual Financial Report) E. Actuarial consulting services.

F. Assistance in the preparation of or performance of extended audit procedures G. Consultation with the School Board on additional audits or audit services.

H. Performance of additional audits or audit services as approved by the School Board, or the Superintendent or designee.

I. Assistance in the preparation of procedures required by Bond Counsel in connection with the issuance of Official

Statements.

J. Any additional “In Relation To” reports requested by the School Board or CCSB.

All additional work will be documented by engagement memoranda to be approved by the Superintendent or designee.

Any fee for additional services shall be separately negotiated at the time of the engagement for a not-to-exceed amount, per rates established under this solicitation.

3. Fee and Price Structure: The fee and price structure submitted will represent the total compensation for services under this solicitation and/or subsequent contract if applicable. Any additional fees will not be accepted without an official addendum to the contract agreed to in writing by the parties. The Respondent is required to complete the Proposal Price Form Attachment A-2 provided in Excel for the following requesting pricing:

A. Annual Audit Fees The Respondent shall provide a firm fixed price for completing the annual examination of the financial statements of the district for the audits ending the fiscal year as indicated on the price sheet. The Respondent shall provide a price for all years listed. Any year audited by the Auditor General will be excluded. It is anticipated that the Auditor General will audit fiscal years ending 2027, and every third year after, however, this is subject to change upon notification by the Auditor General.

The firm fixed price will include the completion of the annual examination of the financial statements of The School District of Citrus County, as well as a detailed breakdown of hours, positions and rates. The prices submitted shall be inclusive of all costs (e.g., required equipment/material, insurance, overhead and profit, labor per man-hour, supervision, travel, and any out-of-pocket expenses, etc.). No additional charges or costs shall be allotted.

B. Additional Professional Hourly Rates The Respondent shall supply hourly labor rates for any and all additional professional services needed as requested by CCSB. Rates shall be provided for the specific professions listed on the price sheet. All labor rates shall include all supervision, labor costs, equipment, machinery, insurances, overhead, vehicle use charges, profit, travel time, mileage, and all tools, chemicals, materials, hand tools, and all other items necessary for satisfactory service.

C. All rates shall start on the “job site”. Any travel time expenses shall be borne by the Contractor and will not be reimbursed by CCSB.

D. Prices offered shall remain firm through the initial twelve (12) months of this contract. A request for price adjustment may be submitted in accordance with the Price Adjustment clause outlined herein.

4. Contractor’s Performance:

A. All services will be per all governing requirements, and it is the Contractor’s responsibility to be knowledgeable and familiar with and perform all services under this contract complying with all federal, state, and local laws, rules, and regulations that in any manner affect the services provided under this solicitation, which may apply. Failure to abide by this will be cause for termination of the contract. Lack of knowledge by the Contractor will in no way be a cause for relief from responsibility. Any fines levied due to failure to comply with any requirement shall be the sole responsibility of the Contractor. NO STATEMENT WITHIN THIS DOCUMENT SHALL NEGATE COMPLIANCE

WITH ANY APPLICABLE GOVERNING REGULATION.

B. CCSB expects the Contractor to communicate with the Auditor General and obtain prior year work papers to discuss issues, corrective action and other matters. This includes the year in which the Contractor does not provide audit services.

C. The Contractor shall maintain an acceptable level of satisfactory service throughout the contract. To ensure the security of this level of performance, CCSB reserves the right to withhold any monies owed to a Contractor who is not performing satisfactorily, fails to provide specific services, or for any reason deemed necessary by CCSB staff.

Reasons for any withholdings will be provided to the Contractor in writing along with an acceptable time frame the

Contractor has to fulfill any of the reasons to bring the level of service back to satisfactory. If services are not corrected within the time frame allocated by the corresponding CCSB department or its designee, then the contract may be terminated. Furthermore, CCSB has the right to subtract any costs incurred by CCSB from the invoices or monies owed due to the unsatisfactory performance of the Contractor. The withholding of any monies and the subtraction of costs/fees incurred will be used at the discretion of CCSB. If no monies are owed to a Contractor and performance levels are below satisfactory then termination of the contract as outlined in this solicitation will apply.

D. The Contractor shall supervise and direct the work, using its best skill and expertise to ensure workmanship is of the highest quality. The Contractor shall be solely responsible for all work assigned to it, including the means, methods, techniques, sequences, and procedures for coordinating all portions of the work under the contract.

E. The Contractor certifies that it is an independent contractor and shall not employ, contract with or otherwise use the services of any officer or employee of the School Board or District. The Contractor certifies that its owner(s), officers, directors or agents, or members of their immediate family, do not have an employee relationship or other material interest with the School Board and/or CCSB.

F. Nothing contained herein shall be deemed to create an association, partnership, joint venture, or relationship of principal and agent among the proposer and CCSB or any affiliate thereof, or to provide any additional party hereto with the right, power, or authority whether expressed or implied, to create any such duty or obligation on behalf of one another.

G. The Contractor shall make such investigations to enable them to fully understand CCSB facilities, the intent of the program, difficulties, and restrictions of the execution of the project, as well as all specifications described herein.

H. At the request of CCSB, the Contractor agrees to provide a written statement of its procedures utilized to safeguard the confidential records/Personal Information. Any breach of the requirements of confidentiality on the part of the contractor and/or its representatives may constitute grounds for immediate termination of the contract.

I. CCSB will be the sole judge of conditions and the performance of the Contractor.

5. Contractor’s Staff: Prior to each annual audit, or any engagements, the Contractor shall provide its list of audit team members to the district’s Director of Finance, or designee, for approval. The Contractor shall be responsible for the following, at a minimum:

A. The Contractor shall ensure all staff assigned to CCSB are properly trained, competent, suitably qualified, licensed and certified per the specifications of this solicitation and all applicable statutes, ordinance, law, or regulations necessary to fulfill their roles within the firm. Furthermore, all personnel must maintain licensure throughout the duration of the contract and any subsequent renewal terms. All members must be qualified and licensed per this solicitation as well as any applicable statutes, ordinance, law, or regulations. CCSB reserves the right to request qualifications and further information on any member submitted prior to the start of services.

B. The Contractor shall notify CCSB of any changes in its personnel identified in their response to this solicitation or during the course of the contract and any subsequent renewals. In the event it is necessary to replace any employee submitted, the Contractor must provide written notification to CCSB and include a detailed reason(s) for the need to change personnel and the Contractor’s documentation that the proposed replacement personnel have equal or greater qualifications and experience. CCSB reserves the right to reject any replacement staff member and may use alternate vendors or cancel an award and/or contract if suitable replacements cannot be made available.

C. The Contractor that has any license, certification or registration either suspended, revoked, or expired after the date of the opening of this solicitation, or at any time during the contract, shall provide written notice to the Director of

Finance, or designee, within five (5) business days of such suspension, revocation, or expiration. Notification shall include the type of certification, name of the employee (if applicable), and date of suspension.

6. Contractor Designee / Responsibilities: The Contractor shall assign a specific individual to be designated as the AUDIT TEAM LEADER as described herein and any other key personnel that may serve in an appropriate contact capacity. Each individual listed would serve the district on a day-to-day basis throughout the auditing process. The individual(s) identified would be a point of contact, responsible for work product of the proposer, would be available for phone conversations, answering district e-mails/questions, attend meetings (in-person and virtual), and other needs as requested by the district. Contact should be in a position to respond to any communication from CCSB within twenty-four (24) hours.

7. Scheduling of Services: All scheduling and services will be performed in conjunction with the full knowledge and coordination of the Director of Finance, or designee, and the Contractor. It is the intent of CCSB to provide availability of staff and information as quickly and efficiently as possible. It is the expectation that services will be provided within normal business hours and/or at appropriate dates and times as agreed upon by the parties. It will be the responsibility of the Contractor to prepare lead schedules, analytical review procedures, and provide such to CCSB. The Respondent should describe its process for the scheduling of the auditing services, communication with CCSB, and its requirements for the access of the district’s data and information. Please outline any requirements or expectations of CCSB to accommodate any on-site services or technology access requirements, etc.

8. Letters of Engagement: Prior to the initiation of each audit assignment, the Contractor shall submit a Letter of Engagement to the CCSB Director of Finance, and/or the School Board, for approval and assignment. The Letter of Engagement shall include, but not be limited to, audit objectives, statement of deliverables, scope, approach, estimated time required to complete an assignment and total cost for the assignment per the pricing submitted under this solicitation. The Letter of Engagement outlines the agreed upon procedures and scope of work, and must be signed by the School Board, Superintendent, and/or their designee prior to commencing any auditing services. Services, when requested, must be responded to within fourteen (14) business days.

9. Reporting Requirements: Various reports on internal control, results of the single audit, attestation reports pursuant to F.S. 218.39.5(b) and F.S. 218.415 and a management letter are required to be issued as called for in the various audit standards and regulations applicable to CCSB. The auditor’s opinion, report on internal control, report on compliance, and on internal control over compliance in accordance with Uniform Guidance shall be received in sufficient time to be included as part of the annual financial report (AFR).

10. Annual Examinations: The Contractor shall provide external independent auditing services to the district to examine the financial statements of the district, beginning with the financial statement for fiscal year ending June 30, 2025, as required by Section 218.39, Florida Statutes and as defined in Chapter 10.800, Audits of District School Boards, Rules of the Auditor General. Respondents shall be aware that the funds covered under the annual examination are the General Fund, Debt Service Fund, Capital Project Funds, Special Revenue Funds, Assets, Long Term Debt, Internal Service Fund, and Federal funds. The scope of the audit will exclude financial audits of the School Internal Accounts (School and Activity Funds) and the financial activities of component units. Component units currently include all charter schools approved by The School Board of Citrus County.

Additionally, all auditing services shall be performed in accordance with the Auditor General’s Rules and Guidelines for District School Boards and Charter Schools, available at:

http://www.myflorida.com/audgen/pages/rules_dsb_charter.htm

The annual examinations by the proposer shall include, but not be limited to, the following:

A. Review Previous Year

The auditing process shall commence with the review of previous year audits to ensure moving forward the district is updating procedures and correcting any deficiencies, as necessary. The awarded Contractor will be expected to review any previous audits with any firm that conducted the audits for CCSB, as applicable.

B. Financial Audit

The examination will be a financial and compliance audit made in accordance with generally accepted auditing standards and government auditing standards. The primary purpose of this audit is to express an opinion on the financial statements of the district. The examination and procedures related hereto contemplate the review of the

Annual Financial Report (AFR) prepared by the district. The audit procedures used should be sufficient to enable the Contractor to express an opinion on the fairness with which the financial statements present the financial position of the district and the results of its operations and the cash flows of its proprietary fund types in accordance with generally accepted accounting principles. In addition, such procedures should be adequate to determine whether the operations of the district were properly conducted in accordance with legal and regulatory requirements, including Florida Statutes, State Board of Education Rules, Federal laws and School Board policies and procedures.

C. Single Audit

In the years in which the Single Audit is not performed by the Auditor General, the Contractor will be requested to perform a Single Audit in accordance with generally accepted auditing standards as set forth by the American

Institute of Certified Public Accountants (AICPA), the Governmental Accounting Standards Board (GASB) for state and local governments, the provisions of the Single Audit Act of 1984 inclusive of all amendments & revisions, the provisions of the U.S. Office of Management and Budget (OMB) Circular A-133, “Audits of State and Local

Governments”, and the Rules of the Auditor General of the State of Florida in order to report on the Schedule of

Federal Financial Assistance, on the compliance of the District with laws and regulations and on internal controls, as required by the Single Audit Act; and in conjunction with Florida State Statutes.

Information related to the single audit, including the schedule of Federal Financial Assistance, findings and recommendations, and auditor’s report on the internal control structure and compliance with applicable laws and regulations will be included in a separate report, when completed.

D. Review of Internal Controls An evaluation is to be made of the system of internal controls, including the control environment, accounting systems and specific control procedures, to assess the extent to which the controls can be relied upon to ensure accurate information, to ensure compliance with applicable laws and regulations, and to provide for efficient and effective operations. To assess the control risk, the contractor shall perform tests of controls and properly document its assessment. Reportable conditions shall be communicated in writing to the Director of Finance, in accordance with generally accepted auditing standards. It is the responsibility of the contractor to identify and gain an understanding of internal controls for all areas of the audit, including, but not limited to each compliance requirement for each major program. Based on the identification of these controls, testing may be performed.

E. Data Processing Review

The Contractor will perform a review of internal controls used in the computer environment to ensure (a) the proper development and implementation of applications, (b) the integrity of program and data files, (c) the completeness and accuracy of the accounting records, and (d) the integrity of computer operations.

http://www.myflorida.com/audgen/pages/rules_dsb_charter.htm

The Contractor shall communicate periodically to staff if reportable conditions in the data processing review are identified during the engagement. As part of the Management Letter, the Contractor shall report the following information it deems appropriate:

1) Specific comments in the above areas for the district’s major computer systems;

2) Overall conditions of internal control in computer environment; and

3) Significant weakness in internal control in data processing.

F. Management Letter

A management letter will be issued that will contain significant audit findings that, among other matters, may include the following material items noted during the performance of the audit:

1) Whether errors or irregularities* reported by or any recommendations made by the Auditor General of the

State of Florida or previous external auditor, concerning the preceding fiscal year audit reports have been corrected, implemented, or scheduled at an acceptable timeline.

2) Violation of the laws, rules and regulations discovered within the scope of the audit.

3) Illegal expenditures* discovered within the scope of the audit.

4) Improper or inadequate accounting procedures.

5) Failure to properly record financial transactions.

6) Other inaccuracies, irregularities, shortages or defalcations, if any, discovered by the firm; and

7) Recommendations to improve management, accounting procedures and internal controls and to increase efficiency.

*The Contractor shall be required to make an immediate written report to the Director of Finance and School

Board of all significant irregularities and any illegal acts as they become known to the Contractor.

G. Final Report At the completion of the Financial Audit the firm will develop the Annual Financial Report (AFR) and supply an electronic copy (in .pdf format that is word searchable) and ten (10) hard copies of the report to CCSB.

11. Time Requirements:

A. Commencement of the Audit The CCSB will have all records for the audit, all appropriate management personnel, as well as the district’s Audit Committee, or other staff available to meet with the Contractor’s audit team of immediately upon acceptance of the proposal, the School Board’s approval, and the issuance of a purchase order.

B. Schedule of the Fiscal Year Audit It is the preference of CCSB to have the following completed no later than the dates indicated below however, Respondent must include a proposed timeline that best meets or exceeds these deadlines:

1) Fieldwork – For each fiscal year, fieldwork should commence sufficiently before the end of the fiscal year and be completed by September or October to ensure that the reporting deadlines outlined below can be met.

2) Progress Conferences – Progress conferences will be held with the key Finance Department personnel at least bimonthly during the engagement. Such conferences will be held at any time that it appears that: scheduled completion dates may be in jeopardy; the audit detects apparent violations of law or apparent instances of misfeasance, malfeasance or nonfeasance by an employee; information is discovered that indicates that defalcations may reasonably be anticipated; or material weaknesses in internal controls are detected.

3) Reporting Deadlines – The AFR, in its final form, should be completed by December 31 each year but no later than February 1. The report shall be presented to the School Board at its next scheduled meeting following the completion of the report. The Contractor may also provide periodic reports to CCSB assessing the impact of any significant regulatory (Accounting Standards) changes and accounting or reporting developments proposed by the Financial Accounting Standards Board/Governmental Accounting Standards Board or any other significant financial/accounting matters that may affect CCSB.

4) Liquidated Damages – If CCSB has provided the Contractor all requested, reasonable and customary information by September 30th, the CCSB requires an opinion letter by the first working day in the month of December as outlined herein. A penalty of five hundred dollars ($500) per day will be deducted from the payment for each business day the opinion letter is late. Respondent agrees to this term by submission of a proposal.

5) Invoicing for Work/Progress Billing – In consideration of the fees to be generated and the probable length of the audit engagement for each fiscal year, progress billing will be permitted on a percentage of completion basis. Progress billings may be rendered monthly during the course of the engagement. The final payment will be paid upon resolution of any open issues or delivery of any remaining items.

6) Working Papers – In all cases, the Contractor will retain all working papers for a period of seven (7) years and will provide CCSB and/or its assignees access, free of charge, to any or all work papers for a period of seven

(7) years, after final completion of the audit reports.

7) Internal Control Report – The Contractor’s opinion, report on internal control, report on compliance and on internal control over compliance in accordance with Uniform Guidance shall be dated and received by no later than December 1 of every year. Report shall be submitted to the School Board and Director of Finance.

12. Expectations of CCSB: The Respondent shall describe any additional expectations it may have from CCSB, CCSB staff, the School Board, and/or Superintendent.

CCSB personnel, including the support personnel, staff, and district leaders, will be made available by CCSB to provide assistance, such as identifying locations of required records, gathering needed documentation and supporting information and such other tasks that will serve to expedite the audit, with the understanding that CCSB personnel must be given consideration to effectively perform the day-to-day requirements of their positions.

13. Contractor Records and Right to Audit: CCSB or its representative reserves the right to inspect and/or audit all the Contractor’s documents and records as they pertain to the products and services delivered under this solicitation, any contract, renewal, or other agreements related to this solicitation. If exercised, CCSB will notify the Contractor to determine compliance with and performance of the terms, conditions, and specifications on all matters, rights and duties, and obligations established by this solicitation and any subsequent contract, agreement, or letter of engagement.

Documents/records in any form shall be open to CCSB or State's representative and may include but are not limited to all correspondence, ordering, payment, inspection, and receiving records, contracts that directly or indirectly pertain to the transactions between the CCSB and the Contractor.

14. Inspection of Organization:

A. CCSB reserves the right before the recommendation of an award or at any time during the contract, to inspect the facilities and organization, or to take any other action necessary to determine the legitimacy of the Respondent’s submittal and its ability to perform all services under this solicitation at or above a satisfactory level. CCSB further reserves the right to reject proposals, bids, or submittals where investigation and evaluation or other evidence submitted indicates an inability of the proposer to meet any requirements or to perform the services of this solicitation. The ability or inability to meet all requirements and service CCSB under this solicitation will be at the discretion of CCSB.

B. Inspections may be performed by CCSB staff or any individual as designated by CCSB at all reasonable times throughout the solicitation period and/or duration of the awarded contract.

C. The Contractor shall at all times during the contract remain responsive and responsible. The Contractor must be prepared, if requested by CCSB, to present evidence of experience, ability, and financial standing, as well as a statement as to the capabilities and capacity of the Contractor for the services under this solicitation. If CCSB determines that the conditions of the solicitation documents are not complied with, that the services to be furnished do not meet the specified requirements, or that the qualifications, financial standing, or another aspect of the firm's well-being are not satisfactory, or that performance is untimely, CCSB may reject the response or terminate the contract.

D. The Respondent may be disqualified from receiving awards if it is discovered by CCSB that anyone in its employment has previously failed to perform satisfactorily in connection with public bidding or contracts.

E. This section shall not mean or imply that it is obligatory upon CCSB to make an investigation either before or after the award of the Contractor, but should it elect to do so, the Contractor is not relieved from fulfilling any contract requirements or documents.

15. Contract Value: Due to the variance of services and restricted budgets, CCSB will not be obligated to any set dollar amount and therefore a contract award only guarantees a source of supply for services. The Contractor will be responsible for all services required under this solicitation as assigned and ordered by CCSB, including but not limited to all expertise, personnel, administration, management, supervision, labor, equipment, supplies, transportation, and all other items necessary to successfully perform the services awarded under this contract.

16. Additional Information: The Respondent may provide any additional information it deems necessary to further demonstrate its capabilities that is not otherwise specified within this solicitation.

SECTION 3 – PREPARATION OF PROPOSAL AND REQUIRED CONTENT

Respondents are required to carefully examine the RFP terms and to become thoroughly familiar with any and all conditions and requirements that may in any manner affect the work to be performed under the contract. No additional allowance will be made due to lack of knowledge of these conditions.

Proposals that do not conform to the instructions provided herein or include the requested information may be considered non-responsive at the sole discretion of the CCSB. Non-responsive proposals will not be evaluated.

PROPOSAL SUBMISSION FORMAT: To maintain comparability and enhance the review process, it is required that proposals be organized in the manner specified below and include the following information at a minimum. Further descriptions and requirements of sections are listed within the solicitation. Proposals should be tabbed as outlined in this section and include the requested affirmations, acknowledgements, information, and documents specified in the applicable tab.

Proposals are limited to a total page count not to exceed one hundred (100) pages (one-sided) including cover page, tab sheets, and all required forms, documents, and responses stated in the solicitation. Page size shall be 8.5 x 11 inches with 12-point text size, or larger, using Arial or Times New Roman font. NOTE: Proposal should not contain a significant amount of corporate boilerplate marketing information/material and will not be considered for evaluation purposes.

COVER LETTER – Limit to a maximum of two (2) pages and include, at a minimum:

1. Solicitation Number, Name, and Due Date; Proposer’s Name, Address and Contact Information.

2. A brief history of the business.

3. Give the names, titles, addresses and phone numbers of the persons who will be authorized to give and support information, both in writing and oral presentation, for your company during this solicitation process.

TABLE OF CONTENTS – Include a clear identification of the material by tab and page number.

TAB 1 – PROPOSAL ACKNOWLEDGEMENT / REQUIRED FORMS: PASS/FAIL

The following completed forms/documents signed by an authorized representative must be included in this Tab:

1. Attachment A-1 – Proposal Acknowledgement Form completed and signed by an officer or employee having authority to legally bind the company or firm.

2. Attachment A-4 – Conflict of Interest Form

3. Attachment A-5 – Drug Free Workplace Certification Form

4. Attachment A-6 – Debarment Certification

5. Attachment A-7 – Confidential, Proprietary, or Trade Secret Material Statement

6. Attachment A-8 – Affidavit Regarding Use of Coercion for Labor and Services (Human Trafficking)

7. Attachment A-9 – Byrd Anti-Lobbying Amendment Certification

8. Attachment A-10 – Foreign County of Concern Attestation

9. Screenshot of “ACTIVE” status from www.sunbiz.org

10. W9 Request for Taxpayer Identification Number and Certification Form.

11. Insurance. Provide evidence of required insurance coverage or proof of insurability in the amounts specified herein.

http://www.sunbiz.org/

The following sections will be reviewed by the Evaluation Committee members after successfully fulfilling the requirements of the above. The scoring will be in accordance with the following scale:

Category Description Percent

Excellent Exceeds evaluation standards in a beneficial way and meets the outcomes identified and contains strengths and no weaknesses or deficiencies. The proposal submitted is innovative, comprehensive and complete in all details and meets or exceeds performance standards.

100%

Above Average Exceeds specification requirements in a beneficial way and meets the outcomes identified. Comprehensive and complete and has no significant weaknesses. May be lacking some of the strengths but generally meets performance standards.

80%

Good Meets outcomes and performance standards and may contain weaknesses which are not…