REQUEST FOR PROPOSALS

AUDIT SERVICES

The City of Americus IS ISSUING THIS REQUEST FOR PROPOSALS (RFP) FOR FURNISHING THE SERVICES DESCRIBED HEREIN.

Inquiries for Technical Information should be directed to:

Sierra Harvey, City Clerk, 229-924-4411 Ext 244, sharvey@americusga.gov Inquiries for Procurement Information should be directed to:

Sierra Harvey, City Clerk, 229-924-4411 Ext 244, sharvey@americusga.gov Please indicate your intent to submit a proposal by completing a Notification of Interest in accordance with the sample format shown in Attachment D of this Request for Proposals. Return this Notification of Interest to the address listed below by April 21st, 2026 at the Clerks Office address: 101 W. Lamar Street, Americus, Ga, 31709. Note that failure to return the Notification of Interest does not preclude prospective bidders from submitting a proposal within the specified time period. The purpose is to improve the efficiency of the proposal process and communicate timely information to interested parties on this RFP as well as future RFPs.

Sierra Harvey, City Clerk, 229-924-4411 Ext 244, sharvey@americusga.gov Completed proposals must be received at the address shown above by April 21st, 2026 at the Clerks Office address: 101 W. Lamar Street, Americus, Ga, 31709 Proposals must be received by the date and time specified. Late proposals will be disqualified. In order to be considered for selection, auditors must submit a complete response to the RFP. Incomplete proposals may not be considered if the omissions are determined to be significant. Proposals must be submitted in three parts:

(A) One (1) complete signed original of the Request for Proposals (signatures are required below and at the end of Attachment B;

(B) Five (5) copies of the Technical Proposal; and (C) One (1) original of the Cost Proposal.

The Cost Proposal must be submitted in a sealed envelope which specifies on its face the name of the auditing firm and the government entity to be audited. The government entity reserves the right to reject any and all proposals submitted and to request additional information from all proposers. Any contract awarded will be awarded to the auditor, who, based upon evaluation of all proposals, is determined to have submitted the best proposal, considering both technical factors and cost.

In compliance with this request for proposals and to all the conditions imposed herein, the undersigned offers and agrees to furnish the services in accordance with the attached signed proposal.

Name and Address of Firm:

FEI Number: _________________________________________

Telephone: ___________________________________________

By:

Please Print Name Here

Signature In Ink

Title: ___________________________________________________________ Email address: ____________________________________________________

Date: ___________________________________

TABLE OF CONTENTS

I.

GENERAL INFORMATION

A.

PURPOSE

B.

ANTICIPATED SCHEDULE OF EVENTS

II.

GOVERNMENT ENTITY AND RECORDS INFORMATION

III.

STATEMENT OF NEEDS

A.

AUDIT REQUIREMENTS

B.

REPORTING AND DELIVERY REQUIREMENTS

IV.

PROPOSAL PREPARATION AND SUBMISSION REQUIREMENTS

A.

GENERAL PROPOSAL PREPARATION REQUIREMENTS

B.

SPECIFIC PROPOSAL PREPARATION REQUIREMENTS

1.

COMPLETE, SIGNED COPY OF THE REQUEST FOR PROPOSALS

2. TECHNICAL COMPONENT OF PROPOSAL

3.

COST COMPONENT OF PROPOSAL

V.

EVALUATION AND AWARD CRITERIA

A.

TECHNICAL FACTORS

B.

COST FACTORS

VI.

GENERAL TERMS AND CONDITIONS

A.

APPLICABLE LAW AND COURTS

B.

ETHICS IN PUBLIC CONTRACTING

C.

DEBARMENT STATUS

D.

MANDATORY USE OF TERMS AND CONDITIONS

E.

CLARIFICATION OF TERMS

F.

INVOICES

G.

PAYMENT TERMS

H.

ASSIGNMENT OF CONTRACT

I.

CHANGES TO THE CONTRACT

J.

DEFAULT

K.

PRECEDENCE OF TERMS

VII.

SPECIAL TERMS AND CONDITIONS

A.

QUALIFICATIONS OF AUDITORS

B.

CANCELLATION OF CONTRACT

C.

AUDIT

D.

REVIEW AND MONITORING

E.

CONTRACT PERIOD

F.

CONTRACT LIMITATIONS

G.

ADDITIONAL AUDIT WORK

H.

IDENTIFICATION OF PROPOSAL ENVELOPE

I.

INDEMNIFICATION

J.

SUBCONTRACTS

K.

PROPRIETARY INFORMATION

L.

OFFICE HOURS/LOCATION/PARKING

M.

INTEGRATED AGREEMENT

N.

WORKERS' COMPENSATION

O.

SOCIAL SECURITY/EMPLOYMENT TAXES

P.

HIGHER LEVEL AUDIT SERVICES

Q.

CHANGES IN AUDITING STANDARDS/FEDERAL REQUIREMENTS

R.

RATES FOR ADDITIONAL PROFESSIONAL SERVICES

S.

COMPLIANCE WITH STATE VENDOR MANUAL

T.

DRUG FREE WORKPLACE

ATTACHMENT A: GOVERNMENT ENTITY AND RECORDS INFORMATION

ATTACHMENT B: MANDATORY PRE-QUALIFICATION FORM

ATTACHMENT C: MODEL FORMAT OF PROPOSAL

ATTACHMENT D: SAMPLE FORMAT FOR NOTIFICATION OF INTEREST LETTER

ATTACHMENT E: FORM OF AGREEMENT

ATTACHMENT F: SAMPLE ENGAGEMENT LETTER …………………………………

I.

GENERAL INFORMATION

A.

PURPOSE

The purpose of this Request for Proposals is to establish a contract for the professional services of a Certified Public Accountant (the "auditor") for financial and compliance audits. The contract will be for three consecutive fiscal years beginning with the fiscal year ended 12-31-25, and ending with the fiscal year ended 12-31-27, subject to annual review and the annual availability of an appropriation for audit services by the government entity.

B.

ANTICIPATED SCHEDULE OF EVENTS

The timetable for this RFP is presented below:

Activity

Target Date

Issue Request for Proposals

04/07/2026 Due Date for Notification of Interest

04/21/2026 Proposals due by

04/21/2026 Selection Recommendation(s)

04/23/2026 Approval and Award

04/23/2026

II.

GOVERNMENT ENTITY AND RECORDS INFORMATION

Information regarding government entity records, systems, procedures, expenditure levels, and other relevant data is included as Attachment A to this Request for Proposals. If a proposer's conference is scheduled to answer questions of potential contractors, the date and location are specified in Section I, Part B of this RFP. Copies of prior audit reports, internal control survey documents, management letters, financial statements, budgets and other documents relevant to the audit engagement may be viewed by appointment by contacting the technical information coordinator listed on the cover page of this RFP.

III.

STATEMENT OF NEEDS

A.

AUDIT REQUIREMENTS

(If applicable) As required by the Official Code of Georgia Annotated, the audit shall be conducted in accordance with auditing standards generally accepted in the United States of America, promulgated by the American Institute of Certified Public Accountants (AICPA) and (if applicable) in accordance with the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. (If Applicable) If a Single Audit is required as a part of the annual audit, the audit shall be performed in accordance with American Institute of Certified Public Accountants (AICPA) Standards, Government Auditing Standards, and the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 2 CFR 200 (Uniform Grant Guidance (UGG)) Subpart F.

B.

GROUP AUDITS

One of the audit standards generally accepted in the United States of America that will likely affect this audit is AU-C Section 600B – Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors). Some relevant items likely to have an impact on this audit are listed below.

1.

It is effective for periods ENDING on or after 12/15/2012

2.

Definition of “component” for purposes of this AU-C is “an entity or business activity for which group or component management prepares financial information that is required by the applicable financial reporting framework to be included in the group financial statements.”

3.

Operational, organizational, and legal considerations need to be considered.

4.

Indicators of a component:

a. Another auditor does part of the audit

b. Separate legal entity

c. Separate governance structure

d. Outsourced operations

e. Equity method investments

f. Additional considerations for a government:

i. Components need to be evaluated within each opinion unit

ii. Where there is another auditor or legally separate entity, these are automatically a component

iii. Pension or OPEB trust funds are likely components

iv. Departments within a major fund that are separately managed may also be components

g. Group engagement team must gain sufficient understanding of group, components, and environment to:

i. Identify & assess risks of material misstatements at group level

ii. Identify significant accounts and disclosures at group level

iii. Identify significant components

iv. Determine timing and type of audit work to be done at significant and non-significant components

v. Determine nature, timing, and extent of work to be done at group level

5.

Identify Significant Components

a. Based on individual financial significance

b. Use a benchmark and percentage (like calculating tolerable misstatement)

c. Also, if risk of material misstatement exists even if not individually financially significant

6.

Understand Component Auditor

a. Do they understand and will they comply with ethical requirements (including independence)

b. Professional competence

c. Extent to which the group engagement team will be able to be involved in the work of the component auditor

d. Will the group engagement team be able to obtain information affecting the consolidation process from the component auditor

e. Does the component auditor operate in an environment that actively oversees auditors

7.

Subsequent events for component

a. Will need to be evaluated through date of overall audit report

b. Have component unit auditor update subsequent event procedures from date of their audit report to date of overall audit report

i. It may be advisable for management of primary government to enter into a written agreement with the component unit that they will request their auditors to perform these procedures and forward results to primary government (group) auditor There has always been a requirement to review subsequent events. In the past, this was performed for the health department up to the date of the report on the health department financial statements not the date of the report on the county financial statements. For example, if the health department audit was finished in November for a June 30 year end but the county audit was not completed until the following June for a December 31 year end, there is a significant period of time that will pass between the time the health department’s financial statements are issued and the time the county’s financial statements are issued. This means that the operations of the health department will have to be reviewed to the date of the county audit report to determine if there has been any significant event related to the health department that needs to be disclosed in the county’s notes to the financial statements.

We think that the lowest cost way to meet this new requirement would be to have the health department auditor perform this review. They are already familiar with the operations and know which management person they should discuss the matter with. Since this work may only partially benefit the planning for the audit of the next year’s audit of the financial statements, their auditor will likely want to charge an additional fee for this service.

We will coordinate with the health department to determine whether or not the county will pay for this additional cost or whether it should be absorbed by the health department.

8.

If CU auditor refuses to do these procedures, the primary government will need the component unit management to provide information to the group auditor so they are able to evaluate subsequent events

a. Request written representation from CU management

b. Review interim financial statement budget to actual reports

c. Inquire of CU management

d. Read CU minutes

e. Other procedures 9.

Communication with Component Auditor (existing letter from the group auditor to component auditor will need to be expanded somewhat)

a. Confirm that they will cooperate

b. They will follow ethical requirements including independence

c. They will provide a list of related parties

d. They will communicate to group auditor matters relevant such as findings, conclusion, opinion,

e. They will provide a list of passed Adjusting Journal Entries (AJE) so group auditor can assess effect at group level

10.

Document all of these procedures

11.

Communicate with those charged with governance (planning stage)

a. Type of work to be done on components

b. Involvement of other auditors

c. Any limitations on access to information

d. Fraud or suspected fraud at component

C.

AUDIT OBJECTIVES

The audit shall be designed to accomplish the following objectives:

1.

To determine whether the financial statements present fairly, in all material respects, the respective financial position 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 respective changes in financial position and, where applicable, cash flows, thereof [and the respective budgetary comparison for the (indicate the major governmental funds involved)] in conformity with accounting principles generally accepted in the United States of America. In addition, to determine whether the combining and individual nonmajor fund financial statements are fairly stated in all material respects in relation to the basic financial statements taken as a whole.

(Note 1: AAG-SLG, par. 16.04 allows under certain circumstances the combining of the two aggregate opinion units – the one for the aggregate discretely presented component units and the one for the aggregate remaining fund information – into a single opinion unit. If this is desired reference to these terms should not be used. Instead, the term “aggregate discretely presented component unit and remaining fund information” should be used.)

(Note 2: If the government desires an opinion on the basic financial statements and on the combining and individual fund financial statements presented as supplementary information, the last sentence above should be replaced with the following (modified as appropriate):

In addition, to determine whether the financial statements presented as supplementary information present fairly, in all material respects, the respective financial position of each of the government’s nonmajor governmental, nonmajor enterprise, internal service, and fiduciary funds and the respective changes in financial position and cash flows, where applicable, thereof in conformity with accounting principles generally accepted in the United States of America.

2.

To obtain an understanding of the five components of internal control that is sufficient to assess the risks of material misstatement of the financial statements whether due to error or fraud, and to design the nature, timing, and extent of further audit procedures. Because an audit of a government’s financial statements is based on opinion units, the auditor’s consideration of internal control in assessing the risks of material misstatement should address each opinion unit. The auditor should obtain a sufficient understanding by performing risk assessment procedures to (a) evaluate the design of controls and (b) determine whether they have been implemented. The auditor should use such knowledge to identify types of potential misstatements; consider factors that affect the risks of material misstatement; and design tests of controls, when applicable, and subsequent procedures. In acquiring an understanding of and assessing internal control, the auditor should consider computer controls as well as the controls over manual portions of the system.

3.

To plan and perform the audit to obtain reasonable assurance about whether the financial statements, including note disclosures, are free of material misstatement, whether caused by error or fraud, and material misstatements arising from illegal acts that have a direct and material effect on the determination of financial statement amounts. Illegal acts are defined in auditing standards as violations of laws or governmental regulations. Although not explicitly stated in auditing standards, the phrase “laws and governmental regulations” generally has been interpreted to implicitly include the provisions of contract and grant agreements. U.S. Auditing Standards – AICPA (Clarified) AU-C Section 250 paragraph .14 requires the auditor to consider laws and regulations that are generally recognized by auditors to have a direct and material effect on the determination of financial statement amounts. The auditor’s responsibility to detect and report misstatements resulting from illegal acts having a direct and material effect on the determination of financial statement amounts is the same as that for misstatements caused by error or fraud. In addition, the auditor should be aware of the possibility that illegal acts that may, in particular circumstances, be regarded as having material but indirect effects on financial statements may have occurred. If specific information comes to the auditor’s attention that provides evidence concerning the existence of possible illegal acts that could have a material indirect effect on the financial statements, the auditor should apply audit procedures specifically directed to ascertaining whether an illegal act has occurred.

(Additional Requirement for Audits in Accordance with Government Audit Standards)

4.

To provide reasonable assurance of detecting material misstatements that result from violations of provisions of contracts or grant agreements that could have a direct and material effect on the determination of financial statement amounts or other financial data significant to the audit objectives. If specific information comes to the auditor’s attention that provides evidence concerning the existence of possible violations of provisions of contracts or grant agreements that could have a material indirect effect on the financial statements, the auditor should apply audit procedures specifically directed to ascertaining whether such violations have occurred. If during the course of the audit, auditors become aware of abuse that could be quantitatively or qualitatively material to the financial statements or other financial data significant to the audit objectives, the auditor should apply audit procedures specifically directed to ascertain the potential effect on the financial statements or other financial data significant to the audit objectives.

5.

To evaluate whether the government entity has taken appropriate corrective action to address findings and recommendations from previous engagements that could have a material effect on the financial statements or other financial data significant to the audit objectives. Auditors should use this information from previous engagements in assessing risk and determining the nature, timing, and extent of current audit work, including determining the extent to which testing the implementation of the corrective actions is applicable to the current audit objectives.

6.

To ensure that audit documentation is prepared in sufficient detail to provide a clear understanding of the nature, timing, and extent of auditing procedures performed to comply with generally accepted government auditing standards and other applicable standards and requirements; the results of the audit procedures performed and the audit evidence obtained; the conclusions reached on significant matters; and that the accounting records agree or reconcile with the audited financial statements. Auditors should also document, before the audit report is issued, evidence of supervisory review of the work performed that supports findings, conclusions, and recommendations contained in the audit report.

The Uniform Grant Guidance Subpart F, section 200.501 A non-Federal entity that expends $1,000,000 or more in Federal awards during the non-Federal entity's fiscal year must have a single audit conducted in accordance with § 200.514 except when it elects to have a program-specific audit conducted in accordance with paragraph (c) or (d) of this section.”

7.

To determine whether the government entity complied with laws, regulations, and the provisions of contracts or grant agreements pertaining to federal awards that may have a direct and material effect on each major program. With regard to internal control over compliance, the auditor is required to do the following (in addition to meeting the requirements of Government Auditing Standards): (1) perform procedures to obtain an understanding of internal control over federal programs that is sufficient to plan the audit to support a low assessed level of control risk for major programs, (2) plan the testing of internal control over major programs to support a low assessed level of control risk for the assertions relevant to the compliance requirements for each major program, and (3) perform tests of internal control (unless the internal control is likely to be ineffective in preventing or detecting noncompliance).

(For federal awards after December 26, 2014. Additional Requirements for Audit in Accordance with the Single Audit Act and UGG Subpart F.) The Single Audit Act and UGG Subpart F require nonfederal entities that expend $1,000,000 or more of federal awards in a fiscal year to have a single audit. Entities that expend less than $1,000,000 in a fiscal year in federal awards are exempt from audit requirements in the Single Audit Act and UGG Subpart F.)

8.

To determine whether the government entity complied with Federal statutes, regulations, and the terms and conditions of Federal awards that may have a direct and material effect on each of its major programs. With regard to internal control over compliance, the auditor is required to do the following (in addition to meeting the requirements of Government Auditing Standards): (1) perform procedures to obtain an understanding of internal control over federal programs that is sufficient to plan the audit to support a low assessed level of control risk for major programs, (2) plan the testing of internal control over major programs to support a low assessed level of control risk for the assertions relevant to the compliance requirements for each major program, and (3) perform tests of internal control (unless the internal control is likely to be ineffective in preventing or detecting noncompliance).

(Additional Requirements for Audits Conducted in Accordance with the Official Code of Georgia Annotated)

10.

To verify and test expenditures of the government’s Special Purpose Local Option Sales Tax proceeds. In accordance with the Official Code of Georgia Annotated, Section 48-8-121, a schedule shall be included in each annual audit which shows for each project in the resolution or ordinance calling for imposition of the Special Purpose Local Option Sales Tax the original estimated cost, the current estimated cost if it is not the original estimated cost, amounts expended in prior years, and amounts expended in the current year. The auditor shall verify and test expenditures sufficient to provide assurance that the schedule is fairly presented in relation to the financial statements. The auditor’s report on the financial statements shall include an opinion, or disclaimer of opinion, as to whether the schedule is presented fairly in all material respects in relation to the financial statements taken as a whole.

11. To verify and test expenditures of the government’s Special District Mass Transportation Sales and Use Tax proceeds. In accordance with the Official Code of Georgia Annotated, Section 48-8-269.5, a schedule shall be included in each annual audit which shows for each project in the resolution or ordinance calling for imposition of the Special District Mass Transportation Sales and Use Tax the original estimated cost, the current estimated cost if it is not the original estimated cost, amounts expended in prior years, and amounts expended in the current year. The auditor shall verify and test expenditures sufficient to provide assurance that the schedule is fairly presented in relation to the financial statements. The auditor’s report on the financial statements shall include an opinion, or disclaimer of opinion, as to whether the schedule is presented fairly in all material respects in relation to the financial statements taken as a whole.

12.

For counties and municipalities levying and collecting a hotel/motel tax in accordance with the provisions of O.C.G.A. §48-13-51, the determination as to whether a county or municipality has complied with the expenditure requirements of this Code section should be prominently reflected in the audit required under Code section 36-81-7 and shall disclose (i) the amount of funds expended or contractually committed for expenditure as provided within the Code section during the fiscal year; and (ii) the amount of tax receipts under this Code section during such fiscal year, and (iii) expenditures as a percentage of tax receipts. A county or municipality contractually expending funds to meet the expenditure requirements of this Code section shall require the contracting party to provide audit verification that the contracting party makes use of such funds in conformity with the requirements of the Code section.

13.

To verify and test expenditures of the government’s proceeds from the Governor’s emergency fund or a special project appropriation in accordance with the Official Code of Georgia Annotated, Section 36-81-8.1. A properly completed grant certification form shall be filed on each grant with the annual audit report for each year in which such grant funds are expended or remain unexpended. If required under this Code section, the auditor shall certify that the grant funds were used solely for the express purpose or purposes for which the grant was made. The Georgia Department of Audits and Accounts can assist with the identification of grants subject to these reporting requirements and has a Grant Certification package available containing instructions and example formats.

D.

REPORTING AND DELIVERY REQUIREMENTS

The auditor will prepare the required audit reports (If Applicable) including those required by Government Auditing Standards and Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 2 CFR 200 (Uniform Grant Guidance (UGG)) Subpart F and (If Applicable) the Official Code of Georgia Annotated at the completion of the audit.

(Select for Audit in Accordance with Generally Accepted Auditing Standards)

1. Standard report on the financial statements.

(Add the following for Audit in Accordance with Government Auditing Standards)

a. Reference should be made that the audit was conducted in accordance with generally accepted government auditing standards. In the same or in separate report(s), the auditor should include a description of the scope of the auditor’s testing of internal control over financial reporting and compliance with laws, regulations, and provisions of contracts or grant agreements. Auditor should state in the report whether the tests performed provided sufficient, appropriate evidence to support an opinion on the effectiveness of internal control over financial reporting and on compliance with laws, regulations, and provisions of contracts or grant agreements. When the auditor reports separately (including separate reports bound in the same document) on internal control over financial reporting and on compliance with laws and regulations and provisions of contracts or grant agreements, they should state in the financial statement audit report that they are issuing those additional reports.

The auditor’s report on the financial statements should include an opinion, or disclaimer of opinion, as to whether the Schedules of Projects Constructed with Special Purpose Local Option Sales Tax Proceeds and Special District Mass Transportation Sales and Use Tax Proceeds are presented fairly in all material respects in relation to the financial statements taken as a whole. (Note that if the Schedules are issued separately from the audited financial statements, the language above should be modified to refer to the auditor’s report on SPLOST and TSPLOST prepared in accordance with the U.S. Auditing Standards – AICPA (Clarified) AU-C Section 725).

b. Report on Internal Controls. Control deficiencies identified during the audit that upon evaluation are considered significant deficiencies or material weaknesses under U.S. Auditing Standards – AICPA (Clarified) AU-C Section 265 paragraph .12 must be communicated in writing to management and those charged with governance as a part of each audit, including significant deficiencies and material weaknesses that were communicated to management and those charged with governance in previous audits, and have not yet been remediated.

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. The report should include a description of the scope of the auditor’s testing of internal control over financial reporting and compliance with provisions of laws, regulations, contracts or grant agreements. The auditor should report, as applicable to the objectives of the audit, and based upon the audit work performed, (1) significant deficiencies and material weaknesses in internal control; (2) instances of fraud and noncompliance with provisions of laws and regulations that have a material effect on the audit and any other instances that warrant the attention of those charged with governance; and (3) noncompliance with provisions of contracts or grant agreements that has a material effect on the audit; (4) abuse that has a material effect on the audit.

c.

This report should include an opinion (or disclaimer of opinion) on whether the auditee complied with laws, regulations, and the provisions of contracts or grant agreements that could have a direct and material effect on each major program, and where applicable, refer to the separate schedule of findings and questioned costs. The report on internal control related to major programs should describe the scope of testing of internal control and the results of the tests and, where applicable, refer to the separate schedule of findings and questioned costs.

Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control Over Compliance in Accordance With UGG Subpart F.

This report should include an opinion (or disclaimer of opinion) on whether the auditee complied with Federal statutes, regulations, and the terms and conditions of Federal awards which could have a direct and material effect on each major program, and where applicable, refer to the separate schedule of findings and questioned costs. The report on internal control related to major programs should describe the scope of testing of internal control and compliance and the results of the tests and, where applicable, refer to the separate schedule of findings and questioned costs.

d.

In accordance with UGG Subpart F Section 200.515(a), the auditor’s report(s) may be in the form of either combined or separate reports. The auditor’s report(s) shall include an opinion (or disclaimer of opinion) on whether the financial statements are presented fairly in all material respects in conformity with generally accepted accounting principles and an opinion (or a disclaimer of opinion) on whether the schedule of expenditures of federal awards is presented fairly in all material respects in relation to the financial statements taken as a whole. Auditors should follow the guidance contained in the American Institute of Certified Public Accountants’ Audit Guide: Government Auditing Standards.

e.

In accordance with UGG Subpart F Section 200.515(d), a schedule of findings and questioned costs is required and should include the following three sections: (1) a summary of the auditor’s results; (2) findings related to the financial statements that are required to be reported in accordance with generally accepted government auditing standards; and (3) findings and questioned costs for federal awards.

g.

Report on the Schedule of Special Purpose Local Option Sales Tax (if Schedule is issued separately from financial statements).

h. Report on the Schedule of Special District Mass Transportation Sales and Use Tax Proceeds if Schedule is issued separately from financial statements).

If applicable…

i. Report on State of Georgia Grant Certification Form(s).

2.

Ten (10) printed copies and one electronic copy in an agreed upon format of each of the above reports are required.

3.

A written management letter should be used to communicate violations of provisions of contracts or grant agreements or abuse that have an effect on the financial statements that is less than material but warrant the attention of those charged with governance; the management letter should also communicate information about ways to improve operational efficiency and effectiveness or otherwise improve internal control or other policies or procedures (other than those for which communication is required by generally accepted auditing standards or Government Auditing Standards). If the management letter contains items required to be communicated to officials by auditing standards, the auditor should refer to the management letter in the 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. It is important to note that the schedule of findings and questioned costs should include all audit findings required to be reported under UGG Subpart F Section 200.515(d); a separate communication (such as a management letter) may not be used to communicate such matters.

4.

The auditor may (or must) offer recommendations for appropriate corrective action for each item reported in accordance with U.S. Auditing Standards – AICPA (Clarified) AU-C Section 265 paragraph .11; or included in the 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 or in the Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control Over Compliance In accordance with UGG Subpart F Section 200.515(a); or contained in the management letter.

5.

Any other reports required shall be submitted to the government entity upon request.

6.

A preliminary draft of all reports shall be submitted to the government entity prior to their release. The government entity will review and approve the release of all draft reports. Draft reports should be submitted to Sierra Harvey, City Clerk, 229-924-4411 Ext 244, 101 W. Lamar Street Americus Ga 31709

7.

The auditor shall send copies of the reports listed above directly to Sierra Harvey, City Clerk, 229-924-4411 Ext 244, 101 W. Lamar Street Americus Ga 31709

IV.

PROPOSAL PREPARATION AND SUBMISSION REQUIREMENTS

A.

GENERAL PROPOSAL PREPARATION REQUIREMENTS

1.

Proposal Preparation a.

Proposals shall be signed by an authorized representative of the auditor. All information requested must be submitted. The mandatory requirements listed in Part IV, Section B, Paragraph 1b are required by law, regulation or will not be waived and are not subject to negotiation.

b.

Proposals shall be prepared simply and economically, providing a straightforward, concise description of capabilities to satisfy the requirements of the RFP. Emphasis should be placed on completeness and clarity of content.

c. Each copy of the technical proposal shall be bound in a single volume and relate solely to the response to the RFP. Nothing shall be included in the technical proposal which would indicate, in whole or in part, the cost component of the proposal or would be otherwise indicative of the dollar amount associated with the technical proposal. All cost component documentation should be included in a separate sealed envelope clearly labeled as to contents. Proposals should be organized in accordance with Attachment C: Model Format of Proposal.

d. Ownership of all data, materials and documentation prepared for and submitted to the government entity in response to the RFP shall belong exclusively to the government entity and will be considered a record prepared and maintained or received in the course of operations of a public office or agency and subject to public inspection in accordance with the Georgia Open Records Act, Official Code of Georgia Annotated, Section 50-18-70, et. seq., unless otherwise provided by law.

2.

Oral presentation: Auditors who submit a proposal in response to the RFP may be required to give an oral presentation of their proposal to the government entity representatives. This provides an opportunity for the auditor to clarify or elaborate on the proposal. This is a fact finding and explanation session only and does not contemplate or authorize negotiation. Oral presentation is an option of the government entity in its sole discretion at the government entity’s request.

3.

Costs incurred to prepare a proposal are solely those of the proposer. Nothing contained within this RFP is indicative of an intent by the government entity to reimburse the proposer, in whole or in part, for any costs associated with preparation, submission, or presentation of proposals.

B.

SPECIFIC PROPOSAL PREPARATION REQUIREMENTS

Proposals shall be as thorough and detailed as possible so that the government entity may properly evaluate the auditor's capabilities to provide the required services. Proposals should be organized in accordance with Attachment C: Model Format of Proposal. Offerors shall submit the following items as a complete proposal:

1.

COMPLETE, SIGNED COPY OF THE REQUEST FOR PROPOSALS

a.

The return of this complete RFP, signed and completed as required.

b.

The completed Mandatory Pre-Qualification Form, Attachment B. The purpose of the Mandatory Pre-Qualification Form is to determine if the auditor meets the following mandatory criteria:

i. The proposer is properly licensed for public practice as a certified public accountant.

ii. The proposer meets the independence requirements of the Government Auditing Standards issued by the Comptroller General of the United States.

iii. The auditor's staff working on or associated with the engagement must meet the continuing education requirements of the Government Auditing Standards. The auditor does not have a record of substandard audit work.

iv. The proposer agrees to abide by the terms and conditions established in Section VI, General Terms and Conditions and Section VII, Special Terms and Conditions.

Failure to meet the mandatory criteria will result in immediate rejection of the entire proposal and no evaluation of the remainder of the technical component or of the cost proposal will be made.

2.

TECHNICAL COMPONENT OF PROPOSAL

a.

Detailed written narrative statements on each of the following:

i. A description of the auditor's firm rendering the proposal, including whether the firm is international, national, regional, or local; the number of years in business; and the number of employees in the local office.

ii. Experience in providing the services described herein, including relevant knowledge of and experience in applying applicable federal and state regulations.

iii. Biographies, including experience of the individuals who will be assigned to the engagement, relevant experience of each in performing financial and compliance audits of entities similar to the government entity, and recent (past 24 months) continuing professional education of each individual assigned to the engagement. Include a positive statement that these individuals have met the required continuing professional education standards to be qualified to work on audits under Government Auditing Standards.

iv. A work plan to accomplish the scope defined in Section III of the RFP, including information on the timing of field work, and any overview and start up work that would be required in the first audit year. Include the approximate date the audit will begin and end for the first year, as well as approximate dates for delivery of the required reports. The work plan must include time estimates for and identification of each significant segment of the work and the staff level to be assigned. The work plan must also include an explanation of the audit methodology to be followed to perform the services required in this request for proposals. The planned use of specialists must also be specified. In developing the work plan, reference should be made to such sources as the government entity's budget and related materials, organizational charts, programs, and financial and other management information systems. Proposers will be required to provide the following information on their audit approach:

· Sampling techniques and the extent to which statistical sampling may be used in the engagement;

· Extent of the use of EDP software in the engagement;

· Type and extent of analytical procedures that may be used in the engagement;

· Approach to be taken to gain and document an understanding of the government entity's internal control;

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

· Approach to be taken in drawing audit samples for purposes of tests of compliance.

· The proposal should identify and describe anticipated audit problems (if any), the firm's approach to resolving these problems, and any special assistance that will be requested from the government entity.

· For the firm's office that would be assigned responsibility for the audit, list the most significant audit engagements (maximum of five) performed in the last three (3) years that are similar to the engagement described in this request for proposals. These engagements should be ranked on the basis of total staff hours. Indicate the scope of work, date, engagement partner(s), total hours, and the name, telephone number, and email address of the client contact.

· There should be no dollar units or total costs included in the technical component of the proposal.

3.

COST COMPONENT OF PROPOSAL

For use following the technical phase of the procurement, the following information must be included in a separate sealed envelope marked "For Cost Phase Only" as specified in this RFP, Section VII, and Part H:

a. Total hours required to complete the engagement for each year by personnel levels (i.e., total hours for partner, manager, supervisor, senior and junior).

b. Total fees for audit services for each year.

c. An amount of professional services, in hours, allowed each year without additional cost to the government entity. Such services will not be directly related to the annual audit.

A separate cost proposal is required for each year of the contract period specified in Section VII, Part E of this Request for Proposals.

Out-of-pocket expenses for firm personnel (e.g., travel, lodging and subsistence) will be reimbursed at the rates used by the government entity for its employees. All estimated out-of-pocket expenses to be reimbursed should be presented in the sealed dollar cost bid in the format recommended in Attachment C. All expense reimbursements will be charged against the total all-inclusive maximum price submitted by the firm. By submitting a proposal, the proposer certifies that the firm will accept reimbursement for travel, lodging and subsistence at the prevailing rates for employees of the government entity.

V.

EVALUATION AND AWARD CRITERIA

The following factors will be considered during the evaluation:

A.

TECHNICAL FACTORS

1.

Responsiveness of the proposal in clearly stating an understanding of the work to be performed, including making all required statements and affirmations. Proposals should be organized in accordance with Attachment C: Model Format of Proposal.

The following elements will be considered:

a. Appropriateness and adequacy of proposed procedures.

b. Necessity of procedures.

c. Reasonableness of time estimates.

d. Appropriateness of assigned staff levels.

e. Timeliness of projected completion.

2.

Technical experience of the firm.

3.

Qualifications of staff, including recent pertinent continuing education.

4.

Size and structure of the firm.

5.

Prior experience with the firm with emphasis on report and work paper quality and track record of meeting agreed upon delivery dates.

B.

COST FACTORS

Although cost is a significant factor, it will not be the dominant factor. Cost will be given more importance when all the other evaluation criteria are relatively equal. The general approach is to first identify all qualified, responsive proposers and then to award the audit to the lowest cost proposer in that group.

If there is reason to believe that an unreasonably low proposal has been made, it will be rejected. One method of measuring reasonableness is to divide the proposed cost by a reasonable average hourly rate to show hours of effort that might be expected.

Any proposal which does not include all the required statements and affirmations called for in this RFP will be automatically rejected as not being responsive.

VI.

GENERAL TERMS AND CONDITIONS

A form of Agreement for Audit Services to be executed between the auditor and the government entity is included herein as Attachment E. Sections VI and VII contain general and special terms and conditions which will be incorporated into the Agreement by reference.

A.

APPLICABLE LAW AND COURTS

This solicitation and any resulting contract shall be governed in all respects by the laws of the State of Georgia. The auditor shall comply with applicable federal, state, and local laws and regulations.

B.

ETHICS IN PUBLIC CONTRACTING

By submitting their proposals, all auditors certify that their proposals are made without collusion or fraud and that they have not offered or received any kickbacks or inducements from any other auditor, supplier, manufacturer or subcontractor in connection with their proposals, and that they have not conferred on any government entity employee having official responsibility for this procurement transaction any payment, loan, subscription, advance, deposit of money, services or anything of more than nominal value, present or promised, unless consideration of substantially equal or greater value was exchanged. Auditors specifically certify by submitting their proposal that they are not in violation of the Official Code of Georgia Annotated, Sections 16-10-2 and 16-10-22, for acts of bribery and/or conspiracy in restraint of free and open competition in transactions with state or political subdivisions. Auditors contracting with the State of Georgia (as defined in the Official Code of Georgia Annotated, Section 45-10-20) further certify that Official Code of Georgia Annotated, Title 45, Chapter 10, Article 2, which prohibits certain public officials and employees of the State of Georgia from transacting business with certain state agencies, has not been and will not be violated in any respect by execution of this proposal and any contract resulting therefrom.

O.C.G.A. §50-36-4 requires political subdivisions of the Sate of Georgia to file an Annual Immigration Compliance Report with the Department of Audits and Accounts by December 31 of each year. As a condition of funding, agencies should require certification pursuant to O.C.G.A. §50-36-4 as proof of compliance.

C.

DEBARMENT STATUS

By submitting their proposals, all auditors certify that they are not currently debarred from submitting bids or proposals on contracts by any agency of the State of Georgia or the federal government, nor are they an agent of any person or entity that is currently debarred from submitting bids on contracts by any agency of the State of Georgia or the federal government.

D.

MANDATORY USE OF TERMS AND CONDITIONS

Return of the complete document is required. Modification of or additions to the General Terms and Conditions of the solicitation may be cause for rejection of the proposal; however, the government entity reserves the right to decide, on a case by case basis, in its sole discretion, whether or not to reject such a proposal.

E.

CLARIFICATION OF TERMS

If any prospective auditor has questions about the specifications or other solicitation documents, the prospective proposer should contact the procurement information coordinator whose name appears on the face of the solicitation no later than five working days before the due date. Any revisions to the solicitation will be made only by addendum issued by the government entity.

F.

INVOICES

All interim and final invoices for services ordered, delivered and accepted shall be submitted by the auditor to: Sierra Harvey, City Clerk, 229-924-4411 Ext 244, sharvey@americusga.gov for approval prior to payment by the government entity.

G.

PAYMENT TERMS

The government entity will make payment within 30 days of receipt of a proper invoice for interim and final billings, provided that the billing has been approved by the government entity.

H.

ASSIGNMENT OF CONTRACT

A contract shall not be assignable by the auditor in whole or in part without the written consent of the government entity.

I.

CHANGES TO THE CONTRACT

The government entity may order changes within the general scope of the contract at any time by written notice to the auditor. Changes within the scope of the contract include, but are not limited to, things such as the place of delivery. The auditor shall comply with the notice upon receipt. The auditor shall be compensated for any additional costs incurred as the result of such order and shall give the government entity a credit for any savings. Said compensation shall be determined by mutual agreement between the government entity and the auditor in writing.

J.

DEFAULT

In case of failure to deliver goods or services in accordance with the contract terms and conditions, the government entity, after due notice, may procure them from other sources and hold the auditor responsible for any resulting additional purchase and administrative costs.