Audit Services RFP Jan 2025.pdf

INFORMAL REQUEST FOR PROPOSALS

For the Provision of

Audit Service

IRFP Closing (Due Date & Time) January 31, 2025 at 2:00 PM Pacific Time

Issued by

Crook County School District 471 NE Ochoco Plaza Dr

Prineville, OR 97754 January 2, 2025

471 NE Ochoco Plaza Dr., Prineville, OR 97754 Phone: 541-447-5664

INFORMAL REQUEST FOR PROPOSAL

The purpose of this Informal Request for Proposals (Solicitation) is to obtain competitive, written informal Offers from qualified Firms (Proposers) interested in the provision of Audit Services to the District on a requirements basis.

Proposers must submit an Offer pursuant to the provisions of this Solicitation to the Chief Financial Officer, or designee, at 471 NE Ochoco Plaza Dr., Prineville, OR 97754, PRIOR to:

SOLICITATION DUE DATE AND TIME (CLOSING)

January 31, 2025 at 2:00 PM Pacific Time

Proposers are solely responsible for ensuring that the District receives its Offer. Late Offers will not be accepted.

Questions and comments regarding this solicitation must be in writing and directed only to the undersigned by email to anna.logan@crookcountyschools.org.

OFFERS SHALL BE PURSUANT TO THE PROVISIONS OF THIS SOLICITATION

THE DISTRICT MAY REJECT ANY OFFER NOT IN COMPLIANCE WITH ALL PRESCRIBED REQUIREMENTS

SECTION I – INSTRUCTIONS: GENERAL PROVISIONS

Audit Services

1. INTRODUCTION. The term "District" throughout this Solicitation means the Crook County School District.

The term Proposer means the Person or Firm that submits an Offer in response to this Solicitation. The term Provider or Contractor means the Proposer(s) awarded a Contract as a result of this Solicitation.

2. SOLICITATION REVIEW.

a. Proposers are encouraged to carefully review this Solicitation document for an understanding of the terms and conditions. Defects, ambiguities, omissions, or errors are requested to be brought to the District's attention in writing by noon on the third (3rd) calendar work day prior to the Closing.

b. Questions. All questions regarding this Solicitation shall be submitted in writing to the attention of the District’s Chief Financial Officer. No oral questions will be accepted.

A. Questions shall be submitted via email (anna.logan@crookcountyschools.org) or mailed to 471 NE Ochoco Plaza Drive, Prineville, OR 97754.

B. No other contact regarding this solicitation during the solicitation process shall be permitted.

Unauthorized contact regarding this solicitation may subject the contacting vendor’s proposal to rejection.

c. If the District determines that changes, additions, deletions or clarifications are necessary; such information will be published as an addendum.

3. OFFER. A Proposer’s submission in response to this Solicitation is an offer to enter into a Contract. By signing and returning the Offer, the Proposer acknowledges it has read, understands and agrees to be bound by the terms and conditions herein. The Offer is a "firm offer," and shall be held open by the Proposer for the District's acceptance for sixty (60) days. The District's Award of a Contract constitutes acceptance of the Offer and binds a Provider to the Contract. The Proposer shall not make its Offer contingent upon the District's acceptance of any terms or conditions (including Specifications) other than those contained in this Solicitation.

4. OFFER PREPARATION. Failure to submit Offers in accordance with the provisions of this Solicitation may be grounds to declare the Offer as non-Responsive. Proposers are to:

a. Submit a completed Proposal (an Offer in accordance with Section II).

b. Provide the District with all required or requested documents and descriptive literature;

c. Initial any corrections or erasures to their Offer;

d. Provide (on the Offer Cover sheet) Written acknowledgment of receipt of all Addenda.

5. OFFER SUBMISSION.

a. To ensure proper identification and handling, Offers submission is requested in a sealed envelope marked with the Proposer’s name and address and the solicitation title in large block numbers if Offer is submitted by hard copy.

b. Offers are to be emailed to anna.logan@crookcountyschools.org, or mailed or hand delivered to 471 NE Ochoco Plaza Dr., Prineville, OR, 97754. Facsimile (fax) Offers will not be accepted.

c. The District is not responsible for Offers submitted in any manner, format or to any delivery point other than as required.

d. Proposers are solely responsible for ensuring that the District receives their Offer at the required delivery point prior to Closing.

6. ADDENDA.

a. The District shall change this Solicitation only by Written Addenda.

b. Proposers are requested to provide written acknowledgment of receipt of any Addenda on the provided

Offer Cover.

c. The District shall issue Addenda by posting/publication on OregonBuys (oregonbuys.gov).

d. Proposers are responsible to make inquiry as to any addenda issued by checking OregonBuys.

e. At its discretion, the District may extend the Closing to allow Proposers time to analyze and adjust to changes.

7. MODIFICATION OR WITHDRAWAL. A Proposer may modify or withdraw its Offer in writing only prior to Closing. Modification or withdrawal are to be marked and delivered as described in OFFER SUBMISSION, item #5 above. A Proposer may also deliver its modification or withdrawal in person. Proposers are responsible for ensuring that the District receives its modification or withdrawal. Modification or withdrawals are to be prepared and submitted on the Proposer's letterhead and are to be signed by an authorized representative of the Proposer.

8. RECEIPT, OPENING, AND RECORDING OF OFFERS.

a. The District will electronically or mechanically time-stamp or hand-mark each Offer and any modification upon receipt. The District’s official proposal time clock is located in the lobby of the District Office at 471 NE Ochoco Plaza Dr. In the event an Offer is too large to be time stamped, a separate piece of paper will be time stamped and attached to the Offer or the envelope will be marked by hand with the date and time received.

b. The District shall not be responsible for the premature opening or failure to open an Offer that is not properly addressed and/or identified.

c. The contents of any Offer will not be disclosed to the public until all Offers have been evaluated, negotiations completed if required, and a recommendation for Award has published.

9. LATE OFFERS, WITHDRAWALS, OR MODIFICATIONS. Any Offer received after Closing is late. A Proposer’s request for withdrawal or modification of an Offer received after Closing is late. The District must not consider late Offers, withdrawals or modifications except as permitted in MISTAKES below. The District reserves the right to consider Offers that have been delayed or mishandled by the District.

10. MISTAKES BY PROPOSER. The District shall carefully consider whether to permit waiver, correction or withdrawal of Offers for certain mistakes. The District must not allow a Proposer to correct or withdraw an Offer for an error in judgment. The District must reject any Offer in which a mistake is evident on the face of the Offer and the intended correct Offer is not evident or cannot be substantiated from documents accompanying the Offer. If mistakes in an Offer are discovered after Opening, but before Award of the Contract, the District may:

a. Waive, or permit a Proposer to correct, a minor informality; a matter of form rather than of substance that is evident on the face of the Offer, or an insignificant mistake that can be waived or corrected without prejudice to other Proposers.

b. The District may correct a clerical error if the error is evident on the face of the Offer, or other documents submitted with the Offer, and the Proposer confirms the District's correction in writing.

c. The District may permit a Proposer to withdraw an Offer based on one or more clerical errors in the Offer only in accordance with OAR 137-47-0470(2)(c) and (d).

11. AWARD.

a. Award in part or in whole is contingent upon available funding. In the event adequate funds are not appropriated and allocated by the School Board, the District reserves the right to cancel any Solicitation at no penalty.

b. If awarded, the District shall award a Personal Services Contract only to the Responsible Proposer that submits the most Advantageous of those submitted, and that meets the minimum requirements of this solicitation.

c. The District may reject all or part of Offers and may issue a new Solicitation on the same or revised terms, conditions and Specifications.

d. When Offers are identical the District must Award the contract Pursuant to OAR 137-46-0300.

12. NOTICE AWARD. The District will provide written Notice of by responding directly to each Proposer.

13. OFFER REJECTION.

a. The District may reject any Offer:

i. When the rejection is in the best interest of the District.

ii. When the Offer is contingent upon the District's acceptance of terms and conditions (including

Specifications) that differ from the Solicitation.

iii. When the Offer takes exception to terms and conditions (including Specifications) set forth in the

Solicitation.

iv. That fails to meet the Specifications of the Solicitation.

v. That is submitted late.

vi. Not in substantial compliance with the Solicitation or with all prescribed public procurement procedures.

vii. When the Proposer is non-Responsible pursuant to ORS 279B.110.

b. The District may reject all Offers based upon the following criteria:

i. The District will notify all Proposers of the rejection, along with the reasons for rejection.

ii. The content of or an error in the Solicitation or the Procurement Process unnecessarily restricted competition for the Contract.

iii. The price, quality or performance presented by the Proposers are too costly or of insufficient quality to justify acceptance of any Offer.

iv. Misconduct, error, or ambiguous or misleading provisions in the Solicitation threaten the fairness and integrity of the competitive process.

v. Causes other than legitimate market forces threaten the integrity of the competitive process. Such as collusion, corruption, and/or inadvertent or intentional errors in the Solicitation.

vi. Any other circumstance indicating that awarding the Contract would not be in the public interest.

14. CONTACT DURING SOLICITATION. Questions shall be submitted in writing via email to anna.logan@crookcountyschools.org. No other contact regarding this solicitation during the solicitation process shall be permitted. Unauthorized contact regarding this solicitation may subject the contacting vendor’s proposal to rejection.

15. OFFER COSTS. The District is not liable for any costs incurred by the Proposer in its Offer preparation.

16. CONFIDENTIALITY OF PROPOSALS. The District is subject to the Oregon Public Records Law (ORS

192.410 to 192.505), which requires the District to disclose all records generated or received in the transaction of District business, except as expressly exempted in ORS 192.501, 192.502, or other applicable law. The District may withhold from disclosure information in accordance with ORS 279B.055(5)(c): trade secrets or confidential information pursuant to ORS 192.501 or 192.502.

a. The District will not disclose records submitted by a Proposer that are exempt from disclosure under the

Public Records Law, subject to the following procedures and limitations.

i. All pages containing the records exempt from disclosure shall be marked “confidential” and segregated in the following manner:

A. It shall be clearly marked in bulk and on each page of the confidential document.

B. It shall be kept separate from the other solicitation (proposal) documents in a separate envelope or package.

C. Where this specification conflicts with other formatting and response instruction specifications, this specification shall prevail.

D. Where such conflict (in C. above) occurs, the proposer is instructed to respond with the following:

“Refer to confidential information enclosed.”

(i) This statement “Refer to confidential information enclosed.” shall be inserted in the place where the requested information was to have been placed.

b. Proposers who desire that additional information be treated as confidential shall mark those pages as

“confidential”; cite a specific statutory basis for the exemption, and the reasons why the public interest would be served by the confidentiality. The entire proposal shall not be marked confidential, nor, shall any pricing. Should a proposal be submitted in this manner, no portion of it shall be held as confidential unless that portion is segregated in the above manner and meets the above criteria.

c. Notwithstanding the above procedures, the District reserves the right to disclose information that the

District determines, in its sole discretion, is not exempt from disclosure or that the District is directed to disclose by the District Attorney or a court of competent jurisdiction. Prior to disclosing such information, the District will notify the Proposer. If the Proposer disagrees with the District’s decision, the District may, but is not required to enter into an agreement not to disclose the information so long as the Proposer bears the entire cost, including reasonable attorney’s fees, of any legal action, including any appeals, necessary to defend or support a no-disclosure decision.

17. CONTRACT. The successful Proposer(s), selected by the District shall receive a Personal Services Contract.

A sample is enclosed herein (Attachment D).

22. AMENDMENTS. The District may amend a Contract without additional competition pursuant to OAR 137-047- 0800.

23. CONTRACT PERIOD/EXTENSION

a. Selected Contractor will be issued a five (5) year contract effective upon full execution.

b. Should the District elect to extend the Contract for an additional one (1) year terms, the District will send correspondence to the Contractor on or about April 1 for each consecutive contract period.

c. The Contractor's Pricing and Rates shall remain firm through June 30, 2028 and through June 30 of each contract period, when extended. Only during the contract extension offer period may the Contractor submit a request for pricing and rates adjustment.

24. CONTRACT MANAGER. The District’s Contract Manager for the contract is the Chief Financial Officer or designee.

SECTION II – INSTRUCTIONS: STATEMENT OF WORK

Solicitation No: IRFP 15-0002

Audit Services

1. SCOPE. The District is seeking the services of a qualified firm of Certified Public Accountants with municipal certifications, to perform the annual financial audit of the District's Comprehensive Annual Financial Report

(CAFR).

2. BACKGROUND.

a. District Background

i. The District budgeted revenues for all funds of approximately $96 million

ii. The Crook County School District encompasses approximately 3,000 square miles in Central Oregon in Crook County, with one additional rural school located in Deschutes County. The District is the oldest school district in Central Oregon.

iii. The District has approximately 400 employees. The District is responsible for educating approximately 3,300 students in kindergarten through grade twelve at three elementary schools, one middle school, one high school, one alternative high school, two rural K-8 schools, and two alternative school programs. The District has three administration facilities. Potential work is to be performed on an as needed basis at any of these sites and any future properties or interests.

b. Accounting Policies.

i. Revenues and expenditures attributable to the General Fund, Special Revenue Funds, Debt Service

Fund, Capital Projects Fund, and Agency Fund are accounted for using the modified accrual basis of accounting under which revenues are recognized when susceptible to accrual (when they become both measurable and available). Expenditures are recorded when the related fund liability is incurred. Principal and interest on general long-term debt are recorded as fund liabilities when due. Vested compensated absences are recorded as expenditures only to the extent they are expected to be liquidated with expendable financial resources.

ii. The bases of accounting described above are in accordance with generally accepted accounting principles.

iii. As required by Oregon Revised Statutes 294.305 through 294.565, the District prepares a budget for all funds subject to the requirements of "Local Budget Law." The budget for each individual fund is a plan for the financial operations to be conducted during the coming fiscal year and is adopted annually, prior to July 1, by the Board of Education. After adoption, the Board may approve supplemental appropriations if an occurrence, condition, or need exists which has not been ascertained at the time the budget was adopted. Supplemental budgets are adopted in accordance with State statute and District policy.

c. District Assistance in Audit.

i. The District Business Support Services staff and responsible management personnel will render all possible assistance to the selected Contractor and will respond promptly to all requests for information and provide all necessary books and records for the audit engagement. The District will close and balance all accounts and submit appropriate detailed trial balances, supporting schedules, and supporting documentation to the auditor on a timely basis. The District will prepare the first draft of the financial reports. In addition, all confirmations will be typed and prepared for mailing.

ii. District Business Support Services will prepare all statistical tables, introductory date, and any federal or state reports required.

iii. The District's attorneys will issue a representation letter about the status of suits, threatened litigation, or other actual or contingent liabilities. The District will issue a representation letter that will include statements about unrecorded liabilities, pledged assets, loss contingencies, or other liabilities.

iv. The District will provide adequate physical facilities needed for the engagement.

3. MINIMUM PROPOSER QUALIFICATIONS. Proposer shall meet the following minimum qualifications:

a. MANDATORY

i. Proposer shall be a firm that includes at least one (1) Certified Public Accountant (CPA) with municipal experience or certification.

ii. Proposers shall have demonstrated experience/expertise in obtaining Government Finance Officers

Association (GFOA) and Association of School Business Officials (ASBO) program certificates.

A. School districts or county offices of education organizations in Oregon/Washington preferred.

iii. Proposer shall have a local presence with municipal auditing experience/expertise.

iv. Proposers shall meet the full scope of work listed herein. The District shall not accept proposals that offer to provide only a portion of the work.

v. Proposer shall not have any public or private interest and shall not acquire directly or indirectly any such interest which conflicts in any manner with the performance of its services under this Contract.

5. CONTRACTOR REPRESENTATIVE.

a. Proposer shall provide District one (1) named audit manager as a representative of the Proposer who shall function as the single point of contact for the District’s Contract Manager, or designee, to act as liaison as necessary to meet contractual requirements in order to assure end user satisfaction.

b. Proposer shall provide a named Partner as the signer of the audit report(s) who shall serve as a single point of contact for the District’s Chief Financial Officer or designee as required.

6. PROPOSER’S RESPONSIBILITIES. The Proposer shall furnish and assume full responsibility for everything required for the orderly progress and proper execution and completion of the assigned Work.

7. AUDIT SCHEDULE. Estimated yearly performance schedule:

Interim Work March-May End of Field Work October Exit Conference October Report Draft Due November Submit to School Board December

8. STATEMENT OF WORK. Contractor shall perform the annual financial audit of the District's financial reports in accordance with generally accepted auditing standards for purposes of rendering an opinion as to the fairness of presentation of these statements. The audit shall also be required to satisfy the provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Audit services shall include an examination and report on the Student Body Funds of District schools.

a. Standards.

i. All audits shall be prepared in conformance with the financial reporting standards applicable to governmental entities as adopted and issued by the GASB. In addition, the audits shall be performed in accordance with generally accepted auditing standards as promulgated by the American Institute of Certified Public Accountants and, accordingly, include financial and compliance matters contained in the Oregon Revised Statutes, Oregon Administrative Rules, and all applicable state and federal regulations.

The audits shall also be performed in accordance with the provisions of the following as they pertain to financial and compliance audits.

A. U.S. General Accounting Office's (GAO) Government Auditing Standards.

B. Guidelines for Financial and Compliance Audits of Federally Assisted Programs.

C. Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost

Principles, and Audit Requirements for Federal Awards (Uniform Guidance).

D. Any additional official pronouncements impacting municipal accounting and financial reporting.

ii. The financial statements to be subjected to the aforementioned audits are those contained in the District's financial reports.

iii. Contractor shall issue an unqualified opinion on the District's financial statements. If, during the performance of the audit, the auditing Firm concludes an unqualified opinion cannot be issued, the auditing Firm shall promptly notify the Chief Financial Officer, or a designated representative, in writing, stating all matters which preclude the issuance of an unqualified opinion.

iv. The District’s financial statements presented in its financial reports are in conformance with generally accepted accounting principles.

A. In order to enable the District to maintain this high standard of reporting excellence, the Contractor shall assist with the preparation of the financial reports and shall advise the District concerning mandatory or recommended modifications to the financial reports.

b. Report Requirements.

i. The audit reports shall be addressed to the Board of Education and shall include the financial statements, other financial schedules, statistical tables, grant compliance schedules, and other schedules as requested by the District or required by the Government Accounting Standards Board (GASB).

ii. Reports of examinations of financial statements shall state the scope of the examination and that the audit was performed in accordance with generally accepted auditing standards and shall include an opinion as to whether the statements conform to generally accepted accounting principles.

iii. The financial reports shall include a separate section addressing Oregon Administrative Rules (OAR) 162-10-000 through 162-10-320 of the Minimum Standards for Audits of Oregon Municipal Corporations prescribed by the Secretary of State. In addition to the required statements and schedules, the auditor shall disclose any and all instances of noncompliance with laws and/or regulations (Audit Comments and Disclosures).

iv. The financial report shall include a separate opinion for the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).

v. The following requirements are mandatory:

A. Independent Auditor’s Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control Over Compliance in Accordance with Uniform Guidance B. Schedule of Revenue and Expenditures of Federal, State and Local Awards C. Notes to Schedule of Revenue and Expenditures of Federal, State and Local Awards D. Independent Auditor’s Report on Internal Control Over Financial Reporting and on compliance and other matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards

E. Schedule of Findings and Questioned Costs

vi. Findings of ineligible expenditures shall be presented in enough detail for management to be able to understand and act upon.

vii. A Management Letter or Report to Management shall be required every year. All findings shall be reviewed with the Chief Financial Officer, or designee.

A. If comments are significant, a written report shall be directed to the Board of Education following review by the Chief Financial Officer, or designee.

(i) Electronic copies shall be provided to the District.

(ii) Written responses will be prepared by the District for each comment.

(1) If comments are administrative in nature, a written report shall be submitted to the Chief Financial Officer, or a designated representative.

B. The auditor shall submit a draft of the Management Letter to the District Contract Manager prior to its final publication.

c. Report Timeline.

i. The auditor shall provide all recommendations, revisions, and suggestions for improvement to the District not later than the first week in November, and printed report via paper and PDF not later than mid- November.

A. The District's Business Support Staff will prepare draft statements, notes, and all required supplementary schedules and statistical data.

ii. The Contractor may be requested to make a presentation to the Board of Education at a meeting to be scheduled by the District Contract Manager.

d. Ancillary Examinations. Examinations of other accounts, records, and transactions may be required upon request. Contractual agreements for such other examinations will be negotiated separately at the time of need.

e. Working Papers.

i. All working papers and reports shall be retained, at the Contractor’s expense, for a minimum of three (3) years, unless the Contractor is notified in writing by the District of the need to extend the retention period.

ii. The working papers shall be available for examination by authorized representatives of the cognizant federal audit agency and of the District.

iii. Working papers shall to be accessible to the District's Business Support Services Department on demand.

f. Contact with Incumbent. Communication with the current auditors shall be limited to the engagement for the fiscal year ended June 30, 2024; all other communications related to this proposal shall be directed only to the District Contract Manager.

g. Contact as Incumbent. Contractor shall respond to the reasonable inquiries of successor contractors and allow successor contractors to review working papers relating to matters of continuing accounting significance for the engagement year following the end of the contract.

h. NOTICE TO PROCEED. During the contract period, the District Contract Manager or designee will provide the Contractor a contract for execution.

SECTION III – RESPONSE AND EVALUATION

1. INTRODUCTION. This section prescribes the mandatory format for the presentation of an Offer in response to this Solicitation. The purpose of this format is to ensure uniformity of the information from each Proposer and to aid in clear understanding and evaluation of each Offer. Failure to submit Offers in accordance with the provisions of this Section may be grounds to declare the Offer non-responsive. Failure to provide any information requested in this Solicitation may result in rejection of the Offer.

2. OFFER FORMAT.

a. Proposal is to include all forms (see Section IV) and required text (See Section III) and are preferred in electronic format.

i. Hard copy/Paper will be accepted, but must be accompanied by an electronic version (see ii below).

A. One (1) copy of the proposal omitting the Price Schedule B. One (1) copy of the Price Schedule C. Typewritten with a font size no smaller than 10 point on 8-1/2 x 11 size papers.

(i) Elaborate art work, expensive paper, and expensive visuals are not necessary

ii. Electronic

(i) Email or USB Flash Drive (“thumb drive”) accepted.

(ii) Shall not be received by facsimile or other electronic form

(iii) Proposal to be submitted in PDF format and shall not be a scanned copy.

A. One (1) copy of the proposal omitting the Price Schedule, B. One (1) copy of the Price Schedule (MS-Excel format preferred).

b. Proposal pages requested to be numbered consecutively and not exceed thirty (30) pages.

ii. The District shall not be required to evaluate any pages that exceed the maximum number of pages except Price Schedule and District-required Appendix (supplemental) materials as follows.

iii. Appendix material is not included as part of the maximum number of pages.

A. Appendix shall include:

(i) Supplemental attachments required by the District (specifically requested in this solicitation)

(1) District SHALL review and consider materials included as appendix materials that are specifically requested.

(ii) Supplemental information not District-required (NOT specifically requested in this solicitation).

(1) District shall NOT be obligated to review or consider materials included as appendix materials unless specifically requested.

3. OFFER CONTENT.

a. Proposers are cautioned to provide in their proposals as much detail as possible pertaining to their capabilities and experience to the services requested in this solicitation. Provide brief descriptions of enhancements or additional services or qualifications the Proposer will provide that are not mentioned or requested in this solicitation. However, this shall not be a scored evaluation item. Do not assume the District or evaluation team is familiar with the Proposer.

b. Concise and direct answers are encouraged. The specifications, characteristics, and requirements listed in this solicitation are in no way to be considered to be exhaustive.

c. Proposer is to present a proposal containing the specific information requested, in the order listed below, and submit all attachments as required, in the order listed.

ii. REQUIRED CERTIFICATIONS AND FORMS

A. The following completed certifications/forms shall be signed by the person authorized to represent the Proposer regarding all matters related to the Proposal and authorized to bind the Proposer to the agreement.

(i) PROPOSER CERTIFICATION FORM. This document is provided herein as Attachment A and serves as the cover sheet for your Proposal document. The certification shall bind the Proposer to perform the services for the fees stated in the proposal and to complete the project within the scheduled dates proposed.

(ii) INDEPENDENT CONTRACTOR CERTIFICATION STATEMENT. The Independent Contractor Certification Statement is provided herein as Attachment B.

(iii) AFFADAVIT OF NON-COLLUSION. The Affidavit of Non-Collusion is provided herein as (Attachment C).

iii. DETAILED PROPOSAL REQUIREMENTS. Every proposal shall reply to each of the following items.

Responses are requested to be presented in the same order listed below. Concise and direct answers are encouraged.

A. INSURANCE REQUIREMENT. (Pass/Fail)

(i) Provide a statement of agreement to the insurance clause in the sample Personal Services Contract (Attachment D).

B. REFERENCES. (10 Points Possible)

(i) Provide three (3) professional references.

(ii) At minimum, two (2) of the three (3) references shall be governmental audit clients that are comparable in size to or larger than the District within the last three (3) years. School Districts shall be preferred.

(iii) The District shall not be included as one of these required references.

(iv) The District reserves the right to disqualify any Proposer who receives an unfavorable report from a proposer-identified customer reference.

(v) The District reserves the right to investigate and consider references submitted by the

Proposer, including customers other than those listed in the Proposer’s submission, and Crook County School District experience.

(vi) The references provided will be contacted to establish, but not limited to, the level of Proposer customer service and ability to and timely performance of response to the needs of its clients.

C. MANAGEMENT SUMMARY AND ABILITY TO FULFILL THE STATEMENT OF WORK. (10

Points Possible)

(i) Provide a brief narrative of the proposer’s full understanding of and ability to meet or surpass the full, required Statement of Work.

(1) Address the Proposer’s ability to provide constructive recommendations to the District as a result of the audit and throughout the year.

(2) Address the Proposer’s ability to undertake the audit and to meet the audit schedule/deadlines outlined in this solicitation.

(ii) Include a statement that the Proposer meets standard of independence as defined by generally accepting auditing standard. The U.S. General Accounting Office’s Government Audit Standards. If not, so declare.

(iii) Provide the names of the persons who will be authorized to make representations for the Proposer, their titles, addresses, telephone numbers and email addresses.

(iv) Prior Contract Performance. State if the Proposer has been the object of any disciplinary action or pending action during the last three (3) years with state regulatory bodies or professional organizations.

(1) Submit full details of the circumstances and the status of the action(s).

(2) The District will evaluate the facts and may, at its sole discretion, reject the Proposer’s proposal if the facts discovered indicate that completion of a contract resulting from this solicitation may be jeopardized by selection of the Proposer.

(3) If the Proposer has experienced no such disciplinary actions in the past three (3) years, so declare.

D. PROPOSER PROFILE. (25 Points Possible)

(i) Provide a brief narrative detailing the Proposer including, at minimum:

(1) whether local, regional, national or international in the scope of its practice

(2) the address of the home office

(3) the number of partners, managers, supervisors, seniors, specialists and other key professional staff employed at the local office.

(4) the range of activities performed by the local office (i.e., auditing, accounting, tax services and/or management consultation services)

(ii) Submit a copy of the report on the Proposer’s most recent external quality control statement l

(peer) review, with a statement as to whether that quality control review included a review of specific government engagements.

(iii) Regarding Staffing, provide:

(1) The name of the partners, managers, supervisors, seniors, specialists and other key professional staff from (a) the local office and (b) from any other offices of the Proposer who will be assigned to the District engagement resulting from this solicitation.

(2) Describe their roles and provide a brief description of their professional experience including their experience in governmental and, particularly, school district auditing.

State the extent to which their governmental experience has been within the State of Oregon.

(3) Provide their participation in professional development programs in the governmental accounting and auditing area. Note those who are Certified Public Accountants (CPAs) and those who are members of the American Institute of Public Accountants (AICPA), Oregon Society of Certified Public Accounts (OSCPA), GFOA and ASBO.

(4) Provide any complaints against them within the last three (3) years that have been leveled by the State Board of Accountancy or other Regulatory Authority, if any. Note any corrective action that has been taken by the Proposer with respect to this/these staff.

(5) Identify any partners or staff from other than the local office that will be assigned to the District engagement and provide the percentage of their time that will be devoted to the District engagement.

(iv) Identify any/all outside specialists that may be assigned to this engagement and the basis for their selection.

(v) Estimate and provide the aggregate number of hours of time that the staff will devote to the District’s audit engagement.

(1) key professional staff

(2) all other staff

(vi) Describe the Proposer’s capability and experience in providing management consulting services to local government units.

(1) Include and describe engagements of that type handled by local office personnel, if any, and identify the local office consults that can provide such services.

(vii) Describe the proposed method used in charging for any special requests, reports or broadening of the scope of the work beyond that described in this request for proposals

(viii) Describe the Proposer’s staff professional development program and the specialized programs offered within the area of governmental accounting and auditing.

(ix) Describe Proposer’s policy on staff rotation once assigned to the audit.

E. EXPERIENCE WITH MUNICIPAL ENGAGEMENTS. (25 Points Possible)

(i) Provide the name, title, and State Board of Accountancy Municipal Audit roster number for the partner, manager, and in-charge accountant who will be assigned to this financial audit.

(ii) Identify current governmental audit clients, including school districts handled by the local office that are comparable in size to or larger than the District.

(1) Include the number of years the Proposer has been the auditor and specify the applicable years.

(2) Briefly describe the scope of work the Proposer is providing.

(iii) Detail previous experience or knowledge in performing Single Audits in accordance with Uniform Guidance for state and local governments.

F. APPROACH TO THE EXAMINATION. (20 Points Possible)

(i) Provide a brief narrative detailing how Proposer will approach the District engagement.

Outline a work plan and related time schedule for each significant segment of the work.

(1) Describe the level and experience of staff assigned to each major audit level.

(2) Describe the audit methodology, including planned levels of internal control tests, substantive tests, sampling, and analytical procedures.

(3) Describe the procedures followed in the technical review of the audit reports prior to their issuance by qualified personnel other than the audit engagement partner. Indicate whether this would be done in the local office or elsewhere.

(4) Describe how you would propose to use District personnel, if at all, to assist the Proposer during the audit and indicate the approximate time requirement.

(5) Comment on the Proposer's ability to provide constructive suggestions for improving the District's internal accounting controls and administrative procedure.

G. AUDIT SERVICES FEE. (20 Points Possible)

(i) Pricing shall be an all-inclusive maximum fee for each of the five (5) potential years of the contract.

(ii) Provide pricing on a form of Proposer’s design breaking out each of the five (5) years.

(1) Additional notes may be made at the bottom of the form for clarifications by the Proposer if necessary.

(iii) Pricing shall be compared between each proposal and weighted accordingly (lowest price scores the highest, all other higher prices offers are weighted against the lowest offer).

(iv) Provide maximum price increase information for potential one (1) year term extensions.

H. QUALITY OF PROPOSAL. (5 Points Possible)

(i) Provide and detail methods to minimize costs and maximize the benefits of your proposed services.

4. OFFER EVALUATION FACTORS:

a. The relative importance of the categories is indicated by the “Points” shown for each Evaluation Factor listed below. The offers shall be evaluated in accordance with these point ratings.

EVALUATION FACTORS MATRIX

Points

Possible A. Insurance Requirements Pass/Fail B. References 10 C. Management Summary and Ability to Fulfill the Statement of Work 10 D. Proposer Profile 25 E. Experience with Municipal Engagements 25 F. Approach to the Examination 20 G. Price Schedule 20 H Quality of Proposal 5

Total Possible Points 115

5. EVALUATION OF PROPOSALS.

a. Responsiveness and Responsibility. The District will utilize the following objective factors to determine if proposals are Responsive and Proposers are Responsible:

ii. RESPONSIBILITY OF PROPOSER. Before awarding a Contract, the District must determine that the

Proposer submitting the most Advantageous Proposal is Responsible. In the event the District determines Proposer is not Responsible, it must prepare a written determination of non-responsibility as required by ORS 279B.110 and must reject the Proposal.

iii. CONTINGENT PROPOSALS. The Proposer must not make its Proposal contingent upon the District's acceptance of any terms or conditions (including Specifications) other than those contained in this Solicitation.

iv. NON RESIDENT PROPOSERS. In determining the most Advantageous Responsible Proposal, the District must apply the reciprocal preference set forth in ORS 279A.120(2)(b).

v. CLARIFICATION OF PROPOSALS. After Opening, the District may conduct Discussions with apparent Responsive Proposer(s) for the purpose of clarification and to assure full understanding of the Proposal.

vi. NEGOTIATION. The District may only conduct Discussions or Negotiate with Proposers in accordance with ORS 279B.060(6)(b). After Award of the Contract, the District may only modify an awarded Contract in accordance with district policy.

vii. OBJECTIVE CRITERIA. The District may allow, at its discretion, certain other objective evaluation criteria. Examples of such criteria include but are not limited to conversion costs, transportation cost, volume weighing, trade-in allowances, cash discounts, depreciation allowances, cartage penalties, ownership or lifecycle cost formulas.

b. Proposal Evaluation.

ii. The Proposal segments shall be evaluated by the Evaluation Committee consisting of not less than three (3) knowledgeable individuals (Evaluators). The District may assign certain Evaluators to evaluate specific Proposal categories in keeping with the Evaluators’ area of expertise. Evaluators will utilize the criterion (as objectively as possible) to measure the merit of each Proposal received in accordance with the subjective evaluation criteria to determine which Proposals(s) will provide the District with the most advantageous and best overall value. The recommendations of this committee will be a consensus and will be final.

iii. Revisions of proposals may be permitted after the submission of proposals and before award for the purpose of obtaining best offer(s) or best and final offer(s). The District may issue an addendum to this solicitation that modifies the criteria, rating process and/or procedures to all eligible Proposers.

iv. Working as a Committee or independently (at the discretion of the District) with copies of the written proposals, the Evaluators will independently assign scores to each Proposal received in accordance with the evaluation criteria defined herein.

6. SCHEDULE. The milestones for the selection process are set forth below. The dates are specific and will be followed to the extent reasonably possible. The purpose of this schedule is for Proposer information only.

Required dates for submittals and any other activities are provided elsewhere in this Informal Request for Proposals. The District reserves the right to deviate from this schedule.

Project Milestone Date Time Deadline for Questions January 17, 2025 Noon Pacific Time Issue Last Addenda, if Required January 21, 2025 End of Day Submit Proposals January 31, 2025 2:00 PM Pacific Time

SECTION IV – ATTACHMENTS

ATTACHMENTS:

A Proposer Certification B Independent Contractor Determination Statement C Affidavit of Non-Collusion D Sample Personal Services Contract

COMPLETE AND RETURN THE FOLLOWING ATTACHMENTS:

The following attachments are to be completed and returned with the Offer:

A. Proposer Certification B. Independent Contractor Determination Statement C. Affidavit of Non-Collusion

DO NOT RETURN THE FOLLOWING ATTACHMENTS:

The following attachments are NOT to be returned with Offer:

D. Sample Personal Services Contract

SECTION IV-ATTACHMENTS

ATTACHMENT A – Proposer Certification

Proposer Certification

Legal Name of Contractor:

Mailing Address:

The Contractor certifies and agrees:

The prices in this Offer have been arrived at independently, without, for the purpose of restricting competition, any consultation, communication, or agreement with any other Proposer relating to: the intention to submit an Offer, or the methods or factors used to calculate the prices Offered.

The Contractor has read and understands the Specifications, Addenda, Contract and all other documents pertaining to this solicitation.

The Contractor has, or has available, the equipment, personnel, materials, equipment, facilities, and equipment as well as the technical and financial ability necessary to complete and execute all Work in a sound and suitable manner for the use specified and intended.

The Contractor agrees to execute the formal Contract within thirty (30) days from date of notice of award.

The Contractor acknowledges that the signer on this Offer is fully authorized to sign on behalf of the firm listed and to fully bind the firm listed to all conditions and provisions thereof.

The Contractor will comply with all requirements of local, state, and national laws, and that no legal requirement has been or will be violated in making or accepting this Offer.

The Contractor certifies that Contractor has a drug testing program is in place pursuant to ORS 279C.505(2).

The Contractor, pursuant to ORS 279A.120(1), (check one) is is not a resident Proposer. If not, indicate State residency.

The Contractor certifies that it has not discriminated and will not discriminate, in violation of ORS 279A.110, against any minority, women or emerging small business enterprise in obtaining any required subcontract.

The Contractor agrees to comply with Oregon tax laws in accordance with ORS 305.385.

The Proposer acknowledges receipt of the following addenda: (List by number and date appearing on addenda.)

Proposers are responsible to make inquiry as to any addenda issued.

Addenda No. Date Addenda No. Date

Respectfully submitted this day of _, 20 _.

Signature: Name:

(Print)

Title: Email:

Phone: Fax:

Employer Identification Number:

ATTACHMENT B – Independent Contractor Certification Statement

INDEPENDENT CONTRACTOR CERTIFICATION STATEMENT

This form shall be returned with the Providers’ Offer.

If Provider signs Part A (qualifies), the remainder of this Certification Statement does not need to be completed.

Part A. Provider is a Corporation:

The Provider/Firm is a corporation authorized to do business in the State of Oregon.

Provider Signature:____________________________________________Date:_____________________

Part B. Provider is an Independent Contractor:

I, under penalties of perjury, certify that I am an independent contractor as defined in ORS 670.600 and that the following statements are true and correct:

1. I have filed Federal and State income tax returns in the name of my business or a business Schedule C as part of the personal income tax return, for the previous year, or expect to file federal and state income tax returns, for labor or services performed as an independent contractor in the previous year.

2. I will furnish the tools or equipment necessary for the contracted labor or services.

3. I have the authority to hire and fire employees who perform the labor or services.

4. I represent to the public that the labor or services are to be provided by my independently established business as four (4) or more of the following circumstances exist.

(Please check all that apply):

___ A. The labor or services are primarily carried out as a location that is separate from my residence or is primarily carried out in a specific portion of my residence, which is set aside as the location of the business.

___ B. Commercial advertising or business cards are purchased for the business, or I have a trade association membership with ________________________________________.

___ C. Telephone listing is used for the business that is separate from the personal residence listing.

___ D. Labor or services are performed only pursuant to written contracts.

___ E. Labor or services are performed for two or more different persons or agencies within a period of one year.

___ F. I assume financial responsibility for defective workmanship or for service not provided as evidenced by the ownership of performance bonds, warranties, errors and omission insurance or liability insurance relating to the labor or services to be provided.

Provider Signature:____________________________________________Date:_____________________

ATTACHMENT C – Affidavit of Non-Collusion

AFFIDAVIT OF NON-COLLUSION

STATE OF OREGON

County of

I state that I am (title) of (name of firm) and that I am authorized to make this affidavit on behalf of my firm, and its owners, directors, and officers. I am the person responsible in my firm for the price(s) and the amount of this proposal.

I state that:

(1) The price(s) and amount of this proposal have been arrived at independently and without consultation, communication or agreement with any other contractor, proposer or potential proposer, except as disclosed on the attached appendix.

(2) That neither the price(s) nor the amount of this proposal, and neither the approximate price(s) nor approximate amount of this proposal, have been disclosed to any other firm or person who is a proposer or potential proposer, and they will not be disclosed before proposal opening.

(3) No attempt has been made or will be made to induce any firm or person to refrain from proposing on this contract, or to submit a proposal higher than this proposal, or to submit any intentionally high or noncompetitive proposal or other form of complementary proposal.

(4) The proposal of my firm is made in good faith and not pursuant to any agreement or discussion with, or inducement from, any firm or person to submit a complementary or other noncompetitive proposal.

(5) (name of firm), its affiliates, subsidiaries, officers, directors and employees are not currently under investigation by any governmental agency and have not in the last four years…