City of Colquitt Audit Service RFP 4_2025.pdf

TO: Certified Public Accountants/Financial Auditing Companies

DATE: January 15, 2025

SUBJECT: Request for Proposal for conducting State Mandated Annual Financial Audits

You are invited to submit a proposal to the City of Colquitt, Georgia for conducting the mandatory annual audits required by the State of Georgia for all financial accounts under the management of the City of Colquitt Finance Department.

Attached hereto are the general conditions, technical specifications, and submittal format.

The written requirements contained in this Request for Proposal (RFP) shall not be changed or superseded except by written addendum from City of Colquitt, Georgia. Failure to comply with the written requirements for this RFP may result in disqualification of the submittal by the City of Colquitt.

Submittals are to be sealed, marked with the vendor's name, address, contact person, telephone number and labeled “RFP - Annual Financial Audit Services” and delivered to:

City of Colquitt Georgia Attn: City Manager 154 West St.

Colquitt, GA 39837 no later than Friday February 28th at 4:00PM local time.

The City of Colquitt reserves the right to reject any and all submittals, to waive any technicalities or irregularities and to award contracts based on the highest and best interest of the City of Colquitt.

Inquiries regarding this Request for Proposal (RFP) should be made to Cory Thomas, City Manager @ cthomas@colquittga.gov.

THE RESPONSIBILITY FOR SUBMITTING A RESPONSE TO THIS RFP ON OR BEFORE THE

STATED DATE AND TIME WILL BE SOLELY AND STRICTLY THE RESPONSIBILITY OF THE

OFFEROR.

ISSUE DATE: January 15, 2025 mailto:cthomas@colquittga.gov

CITY OF COLQUITT, GEORGIA

REQUEST FOR PROPOSAL

FOR

ANNUAL FINANCIAL AUDIT SERVICES

SECTION I - REQUEST FOR PROPOSAL OVERVIEW

A. PURPOSE

The City of Colquitt is issuing this Request for Proposal (RFP) to Certified Public Accountants/Financial Auditing Companies for conducting the mandatory annual audits required by the State of Georgia for all financial accounts under the management of the City of Colquitt Finance Department.

B. INFORMATION TO VENDORS

1. RFP TIMETABLE

The anticipated schedule for the RFP is as follows:

RFP Available Wednesday January 15, 2025

Deadline for questions Friday, February 14, 2025

Submittal deadline Friday, February 28, 2025 4:00PM, local time

2. RFP SUBMISSION:

One (1) original and four (4) copies of the complete signed submittal must be received Friday, February 28,2025,4:00PM local time. Proposals must be submitted in a sealed envelope stating on the outside: RFP – Annual Financial Audit Services, the vendor's name, address, contact person, and telephone number to:

City of Colquitt Georgia Attn: City Manager 154 West St.

Colquitt, GA 39837

(229) 758-1000

Hand delivered copies may be delivered to the above address ONLY between the hours of 8:00 a.m. and 4:00 p.m. ET, Monday through Friday, excluding holidays observed by the City of Colquitt.

Vendors are responsible for informing any commercial delivery service, if used, of all delivery requirements and for ensuring that the required address information appears on the outer wrapper or envelope used by such service.

The Submittal must be signed by a company officer who is legally authorized to enter a contractual relationship in the name of the vendor.

3. CONTACT PERSON:

Vendors are encouraged to contact Cory Thomas, City Manager by email:

cthomas@colquittga.gov to clarify any part of the RFP requirements. All questions that arise prior to the DEADLINE FOR QUESTIONS due date shall be directed to the contact person in writing via email. Any unauthorized contact shall not be used as a basis for responding to this RFP and may result in the disqualification of the vendor's submittal.

Vendors may not contact any elected official or other City employee to discuss the proposal process or proposal opportunities. Contact of this nature will result in immediate disqualification of the vendor.

4. ADDITIONAL INFORMATION/ADDENDA

The City of Colquitt will issue responses to inquiries and any other corrections or amendments it deems necessary in written addenda issued prior to the due date. Vendors should not rely on any representations, statements or explanations other than those made in this RFP or in any addendum to this RFP. Where there appears to be a conflict between the RFP and any addenda issued, the last addendum issued will prevail.

5. LATE SUBMITTAL, LATE MODIFICATIONS AND LATE WITHDRAWALS

Submittals received after the due date and time will not be considered. Modifications received after the due date will not be considered. The City of Colquitt assumes no responsibility for the premature opening of a proposal not properly addressed and identified, and/or delivered to the proper designation.

6. REJECTION OF PROPOSALS

The City of Colquitt may reject any and all submittals and reserves the right to waive any irregularities or informalities in any submittal or in the submittal procedure.

Submittals received after said time or at any place other than the time and place as stated in the notice will not be considered.

7. MIMINUM RFP ACCEPTANCE PERIOD

Valid submittals shall not be withdrawn for a period of 60 days from the date specified for receipt of submittals.

8. NON-COLLUSION AFFIDAVIT

By submitting a response to this RFP, the vendor represents and warrants that such proposal is genuine and not a sham or collusive or made in the interest or in behalf of any person not therein named and that the vendor has not directly or indirectly induced or solicited any other vendor to put in a sham proposal, or any other person, firm or corporation to refrain from submitting and that the vendor has not in any manner sought by collusion to secure to that vendor any advantage over any other vendor.

By submitting a proposal, the vendor represents and warrants that no official or employee of the City of Colquitt has, in any manner, an interest, directly or indirectly in the proposal or in the contract which may be made under it, or in any expected profits to arise there from.

mailto:cthomas@colquittga.gov

9. COST INCURRED BY VENDORS

All expenses involved with the preparation and submission of the RFP to the City of Colquitt, or any work performed in connection therewith is the responsibility of the vendor(s).

10. VENDOR INFORMATION

All submissions shall include a completed current W-9. Vendors whose place of business is other than the State of Georgia may be required to provide the Finance Officer with copies of your state’s regulations and/or laws concerning the application of certain vendor preference requirements to vendors whose place of business is in the applicable state.

11. INSURANCE

Selected vendor will be required to provide proof of liability and workman’s compensation insurance before work can begin on this City project. Workman’s Compensation Insurance should be as required by the State of Georgia. General Liability should cover $1,000,000 per incident.

12. TERMINATION

Federal, State, and other Local government agencies may terminate this Agreement in the event funds are not appropriated for it in future periods; provided, however, that funds are also not appropriated for equipment or services that replace those contracted for under this Agreement. Customer shall be obligated for any future annual period if Company is not notified in writing at least thirty (30) days prior to the beginning for the annual period for which non-appropriation is being claimed.

13. ANTI-DISCRIMINATION

By submitting a response to this RFP, all perspective contractors certify to the City of Colquitt that they will conform to the provisions of the Federal Civil Rights Act of 1964, as amended.

14. ILLEGAL IMMIGRATION REFORM AND ENFORCEMENT ACT OF 2011

Vendors submitting a response to this RFP must complete the Contractor Affidavit under O.C.G.A. §13-10-91(b)(1) which is provided with the RFP package to verify compliance with the Illegal Immigration Reform and Enforcement Act of 2011.

A. The form must be signed by an authorized officer of the contractor or their authorized agent.

B. The form must be notarized.

C. The contractor will be required to have all subcontractors and sub-subcontractors who are engaged to complete physical performance of services under the final contract executed between the City and the contractor complete the appropriate subcontractor and sub-subcontractor affidavits and return them to the City a minimum of five (5) days prior to any work being accomplished by said subcontractor or sub-subcontractor. Format for this affidavit can be provided to the contractor if necessary.

SECTION II - GENERAL CONDITIONS

1. Background:

The City of Colquitt (Population 2000) was founded in 1856 and is the county seat for Miller County Georgia. It is known for the National Mayhaw Festival, Swamp Gravy- “Georgia’s Official Folklife Play”, and being designated “Georgia’s First Mural City”.

Visitors to the City of Colquitt are often initially struck by the same things - the clean streets, the myriad beds of seasonal flowers, and the picturesque residences lining historic streets and surrounding the charming downtown area. These aspects of our community, which give visitors and newcomers alike a strong and deeply pleasant impression of the city, are not accidents, nor are they the result of simple good fortune on the part of Colquitt’s citizens. These services are offered as a result of the strong stewardship of the city’s past and present mayors, councilmembers, managers, and citizens.

Colquitt today bears the fruit of years of careful administration and activism. A strong corps of volunteers serve upon the various public service boards. This constant citizen input helps the city’s elected officials to maintain, preserve, and build that which all of Colquitt's residents prize - a vibrant, viable and safe community in which to live, work, and raise their families.

2. Contract Period:

Any contract resulting from this RFP shall be for a period of three years, with an option to extend for two additional years. The City’s fiscal year runs from July 1st through June 30th therefore, this contract will allow for the audits of FY 2025, FY 2026, and FY 2027. This contract may be extended for up to two (2) extensions with each extension covering a period of one-year. Therefore, in total this audit services RFP may include up to five (5) fiscal years. If the contract is not to be automatically renewed, the City will provide the vendor with notice in writing not later than 120 days prior to the end of the initial contract period or prior to the end of the extension period.

3. Project Scope:

A. GOVERNMENT ENTITY AND RECORDS INFORMATION

Information regarding government entity records, systems, procedures, and other relevant data is included as Attachment A to this Request for Proposal. Copies of prior audit reports can be reviewed at www.colquittga.gov

B. STATEMENT OF NEEDS

AUDIT REQUIREMENTS

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 in accordance with the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States and the Official Code of Georgia Annotated. If a Single Audit is required as a part of the http://www.colquittga.gov/ annual audit, the audit shall be performed in accordance with American Institute of Certified Public Accountants (AICPA) Standards (GAAS), Government Auditing Standards, the Single Audit Act Amendments of 1996, and 2 CFR 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Audits of States, Local Governments, and Non-Profit Organizations.

The audit shall be designed to accomplish the following objectives:

1. To determine whether the financial statements present fairly the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information and the respective changes in financial position, where applicable, thereof and the respective budgetary comparison for 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 non-major fund financial statements are fairly stated in all material respects in relation to the basic financial statements taken as a whole. In addition, to determine whether accompanying supplementary information is fairly stated, in all material respects, in relation to the basic financial statements taken as a whole.

2. To obtain an understanding of internal control over financial reporting sufficient to plan the audit by performing procedures to understand both the design of controls relevant to an audit of financial statements and whether they have been placed in operation, and assess control risk, in accordance with the American Institute of Certified Public Accountants Statement on Auditing Standards (SAS) Number 55, Consideration of Internal Control in a Financial Statement Audit, as amended by SAS Number 78, Consideration of Internal Control in a Financial Statement Audit: An Amendment to SAS No. 55; and SAS No. 94, The Effect of Information Technology on the Auditor’s Consideration of Internal Control in a Financial Statement Audit.

3. To provide reasonable assurance that the financial statements are free of material misstatements resulting from violations of laws and regulations that have a direct and material effect on the determination of financial statement amounts in accordance with SAS Number 54, Illegal Acts by Clients, as described in SAS Number 74, Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance, and to provide reasonable assurance about whether the financial statements are free of material misstatements (whether caused by error or fraud), as described in SAS Number 99, Consideration of Fraud in a Financial Statement Audit, and SAS Number 47, Audit Risk and Materiality in Conducting an Audit (as amended by SAS Nos. 82, 96, and 98). The Codification of Statements on Auditing Standards, Section AU 317 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, 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.

4. To provide reasonable assurance of detecting material misstatements resulting from violations of provisions of contracts or grant agreements that 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 determination of financial statement amounts or other financial data significant to the audit objectives, auditors should apply audit procedures specifically directed to ascertain whether violations of provisions of contracts or grant agreements have occurred or are likely to have occurred. In addition, auditors should be alert to situations or transactions that could be indicative of abuse, and if indications of abuse exist that could significantly affect the financial statement amounts or other financial data, auditors should apply audit procedures specifically directed to ascertain whether abuse has occurred and the effect on the financial statement amounts or other financial data.

5. To consider the results of previous audits and attestation engagements and follow up on known significant findings and recommendations that directly relate to the objectives of the audit being undertaken.

6. To ensure that audit documentation related to planning, conducting, and reporting on the audit should contain sufficient information to enable an experienced auditor who has had no previous connection with the audit to ascertain from the audit documentation the evidence that supports the auditors’ significant judgments and conclusions. Audit documentation should contain support for findings, conclusions, and recommendations before auditors issue their report.

7. To determine whether the government entity complied with laws, regulations, and the provisions of contracts or grant agreements pertaining to federal awards that 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).

8. To verify and test expenditures of the government’s Special Purpose Local Option Sales Tax funds. 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.

REPORTING AND DELIVERY REQUIREMENTS

The auditor will prepare the basic financial statements, required supplementary information, required bond disclosures and the required audit reports including those required by Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements and the Official Code of Georgia Annotated at the completion of the audit. The following are examples of the required audit reports:

1. a. Standard report on the financial statements.

Reference should be made that the audit was conducted in accordance with generally accepted government auditing standards. Auditors should include in their report on the financial statements either a (1) description of the scope of the auditors’ testing of internal control over financial reporting and compliance with laws, regulations, and provisions of contracts or grant agreements and the results of those tests or (2) reference to the separate report(s) containing that information. If auditors report separately, the opinion or disclaimer should contain a reference to the separate report containing this information and state that the separate report is an integral part of the audit and should be considered in assessing the results of the audit.

The auditor’s report on the financial statements should include an opinion, or disclaimer of opinion, as to whether the Schedule of Projects Constructed with Special Purpose Local Option Sales Tax Proceeds is presented fairly in all material respects in relation to the financial statements taken as a whole.

b. Report on Internal Controls.

Report on Compliance and on Internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards. The report should describe the scope of the auditor’s testing of compliance with laws and regulations and present the results of those tests. The report should also describe the scope of the auditor’s testing of internal control and present the results of those tests. Also, separate identification and written communication of all reportable conditions, including those reportable conditions that are individually or cumulatively material weaknesses, is required. As stated in paragraph 5.12 of Government Auditing Standards, “auditors should report, as applicable to the objectives of the audit (1) deficiencies in internal control considered to be reportable conditions as defined in AICPA standards, (2) all instances of fraud and illegal acts unless clearly inconsequential, and (3) significant violations of provisions of contracts or grant agreements and abuse”.

c. Report on Compliance with Requirements Applicable to Each Major Program and on

Internal Control Over Compliance in Accordance With 2 CFR 200 Uniform Administrative Requirements. The auditor is required to express an opinion on whether the government entity complied with laws, regulations, and with the provisions of contracts or grant agreements which could have a direct and material effect on each major program and, where applicable, refer to a separate schedule of findings and questioned costs. The report on internal control over major programs should describe the scope of testing internal control and the results of the tests, and, where applicable, refer to a separate schedule of findings and questioned costs.

d. In accordance with 2 CFR 200, 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 as to whether the financial statements are presented fairly in all material respects in conformity with generally accepted accounting principles and an opinion as to 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: Audits of States, Local Governments, and Not-for-Profit Organizations Receiving Federal Awards.

e. In accordance with 2 CFR 200, a schedule of findings and questioned costs is required and should include the following three components: (1) a summary of the auditor’s results; (2) findings related to the financial statements which are required to be reported in accordance with generally accepted government auditing standards; and (3) findings and questioned costs for federal awards.

f. In accordance with 2 CFR 200, a single audit(s) may be conducted based on threshold amounts awarded from grants and must be reflected in a schedule of federal awards (SEFA) which shall be prepared in accordance within all guidelines and within generally accepted accounting practices.

g. Adjusting and/or reclassifying journal entries shall be given to the City Finance

Department at the conclusion of the audit.

2. Ten (10) printed copies and one (1) PDF version of the above reports are required.

3. A written management letter containing matters not included in the auditor's report on compliance and on internal control over financial reporting shall be prepared and presented to the government entity's director at the conclusion of each audit. This letter shall address all exceptions in accounting practices, immaterial instances of noncompliance with laws and regulations, and deficiencies in the internal control that are not reportable conditions as defined in American Institute of Certified Public Accountants Codification of Statements on Auditing Standards, Section AU 325. Such immaterial instances of noncompliance and deficiencies in internal control that are not reportable conditions should be referred to in the report on compliance and on internal control over financial reporting (see Government Auditing Standards, paragraphs 5.16 and 5.20). It is important to note that all audit findings required to be reported under 2 CFR 200 must be included in the schedule of findings and questioned costs; a separate letter may not be used to communicate such matters to top management in lieu of reporting them as audit findings in accordance with 2 CFR 200. The auditor must offer recommendations for appropriate corrective action for each item contained in the management letter.

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

5. 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 the City of Colquitt Finance Officer.

6. The auditor shall send copies of the reports listed above directly to the City of Colquitt City

Manager.

MANAGEMENT RESPONSIBILITY AND ASSISTANCE TO AUDITORS

The following are the responsibilities of the City of Colquitt management and ways City staff will assist the auditor.

a. Prepare confirmation letters, following the format provided by the auditor to banks, paying agents, and grantors.

b. Prepare supporting detail schedules for general ledger account balances.

c. Pull and refile requested documentation.

d. Prepare the Management, Discussion and Analysis

e. Establish and maintain effective internal controls.

f. Ensure that management and financial information is reliable and properly reported.

g. Make all financial records and related information available to the auditor.

h. Provide access to personnel, accounts, books, records, supporting documentation, and other information as needed to perform an audit under the Uniform Guidance.

i. Design and implement programs and controls to prevent and detect fraud and inform auditors about all known or suspected fraud affecting the government.

j. Ensure the government complies with applicable laws, regulations, contracts, agreements, and grants.

C. PROPOSAL PREPARATION AND SUBMISSION REQUIREMENTS

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. Each firm must complete the Attachment B Pre-qualification Form to be considered by the review team.

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 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.

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 City of Colquitt Audit Committee. 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.

Whether an oral presentation is requested is an option of the Audit Committee but not a requirement.

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.

TECHNICAL COMPONENT OF PROPOSAL

Detailed written narrative statements on each of the following:

1. 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.

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

3. 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.

4. A work plan to accomplish the scope defined in 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. Proposers will be required to provide the following information on their audit approach:

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

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

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

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

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

5. 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.

6. For the firm's office that would be assigned responsibility for the audit, list all city government clients where audits were performed in the last three (3) years that are like the engagement described in this request for proposals. These engagements should be ranked based on total staff hours. Indicate the scope of work, date, engagement partner(s), total hours, and the name and telephone number of the client contact.

7. The proposal should include a timeline regarding the schedule of completion of the audit performed.

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

8. The firm must demonstrate the ability to utilize the system-generated reports and data produced by the City Finance Department without additional time constraints placed on the City for data clean-up or conversion. The firm shall have the ability to make the necessary data conversions work within its own software.

COST COMPONENT OF PROPOSAL

The following information must be included in a separate sealed envelope marked "For Cost Phase Only" as specified in this RFP:

➢ Total hours required to complete the engagement for the first year by personnel levels, i.e. total hours for partner, manager, supervisor, senior and junior.

➢ Total fees for audit services by contract year.

➢ Total fees for a Single Audit, if needed.

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

➢ Preparation of the financials on behalf of the client should be included in the cost estimate provided.

➢ Preparation and submittal of the DCA Report of Local Government Finances on behalf of the client should be included in the cost estimate provided.

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.

D. FINAL SELECTION

Following review of all qualified proposals, selection of a suitable vendor, and preliminary contract negotiations, a recommendation will be made to the City of Colquitt Mayor and Council by the Audit Committee. Following Mayor and Council approval, the City will complete contract negotiations.

The City of Colquitt Mayor and Council reserves the right to accept the response that is determined to be in the best interest of the City. The City reserves the right to reject any and or all proposals.

Every vendor submitting a proposal must complete the form showing compliance with the Illegal Immigration Reform and Enforcement Act of 2011, OCGA §13-10-90(b)(1). The form is provided with this RFP package.

ATTACHMENT A: GOVERNMENT ENTITY AND RECORDS INFORMATION

The City of Colquitt was incorporated under the laws of the State of Georgia in 1856 and operates under a City Manager form of government. The City provides the following services as authorized by its charter:

public safety (police and fire), highways and streets, sanitation, health and social services, culture-recreation, education, public improvements, planning and zoning, general and administrative services, and gas and water and wastewater utilities.

Governmental Funds.

The City of Colquitt currently maintains the following eleven individual governmental funds.

Major Funds Non-Major Funds

General Fund Confiscated Assets

Enterprise Funds Jail Fund

WIOA Federal Funds Technology Fund (Workforce Innovation and Opportunity Act) Hotel / Motel Tax

CHIP Grant

CDBG Grant

SPLOST Capital Projects Fund

TSPLOST FUND

The Downtown Development Authority is a blended component unit. This fund does not receive intergovernmental revenue money from the City but from contributions and donations from foundations and individuals.

Management Systems.

The City of Colquitt uses the Black Mountain operating system. This system processes transactions of the following function: Utility Billing, Cashiering, Budgetary Accounting, Accounts Payable, Payroll, and Occupational Tax. Asset Keeper is used to manage capital assets and record depreciation.

The Downtown Development Authority utilizes the services of a CPA for their management bookkeeping system.

The City of Colquitt Finance Department staff will be available during the audit to assist the firm by providing information, documentation and explanations.

ATTACHMENT B: PRE-QUALIFICATION FORM

To be answered by auditing firm submitting a proposal Note: This information should be included with the submitted proposal

Section A - General Information

1. Firm Name:__________________________________________________________________

Contact Person:__________________________________Telephone Number:_____________

2. Address:____________________________________________________________________

3. Firm FEI Number:__________________________________

4. Firm's Georgia CPA State License Registration Number:______________________________

5. Type of Accounting Practice (place an "X" next to the appropriate response)

a. __________ Individual

b. __________ Partnership

c. __________ Corporation - Give name of the State where incorporated: ______________

Section B - Contractor Firm's Quality Program For Audits

Please answer each of the following questions by placing an "X" in the proper column at the right.

CHECK ONE

YES

NO

1.

Quality Control: Does the Contractor Firm have internal procedures to ensure proper quality control for its governmental audit assignments?

(If yes, ATTACH A DESCRIPTION OF THE PROCESS)

2.

Quality Review: Does Contractor Firm participate in an External Quality review program every 3 years? (If yes, ATTACH A COPY

OF LAST PEER REVIEW OR QUALITY REVIEW REPORT

AND LETTERS OF COMMENT. PLEASE ENTER ENDING

DATE OF LAST PERIOD COVERED BY

REVIEW____________)

If no, explain the reason and your plan to participate.

3.

Professional Membership: Do the partners of the Contractor Firm belong to either the AICPA or the Georgia Society of CPAs?

4.

Proper License: Is Contractor Firm properly licensed to practice public accounting in Georgia?

5.

Special Governmental Audit Requirements: Is Contractor Firm familiar with the AICPA's ethical ruling called Interpretation 501-3, "Failure to Follow Standards and/or Procedures or other Requirements in Governmental Audits"? (According to this ruling, if a CPA agrees to follow specified standards, guides, rules and procedures in addition to GAAS, then the CPA is OBLIGATED to follow all such requirements. Also, the auditor must report any deviations from the agreed-upon engagement procedures.)

6.

Subcontracts: Does Contractor Firm agree not to subcontract any work required without the prior express written consent of the auditee?

7. Federal Audit Laws and Rules: If federal audit work is required, does Contractor Firm agree to perform the audit work in accordance with the Single Audit Act Amendments of 1996, the provisions of 2 CFR 200 Uniform Administrative Requirements and AICPA Statement of Position 98-3, as necessary?

8.

Confidentiality: Does Contractor Firm agree not to publish or distribute any information concerning work done for auditee, except as provided by law or rule?

9.

Access to Records and Work paper: Does Contractor Firm agree to keep work paper and reasonable records to support work claims for at least 5 years and make them available for audit or review by any authorized parties?

10.

Other Federal and State Laws and Rules: Does Contractor Firm agree to comply with all other Federal and State laws, rules and regulations which pertain to this engagement?

11.

Independence: Does Contractor Firm meet the independence standards of the current "Government Auditing Standards", issued by the Comptroller General of the United States?

(If "No", attach a brief summary of facts.)

12.

Continuing Education: Does Contractor Firm have sufficient staff who meet continuing professional education requirements for government audits as set forth in "Government Auditing Standards"?

13.

Conflict of Interest: Does Contractor Firm declare that there is no public or private interest which would conflict in any manner with performance of an audit for the auditee or would violate any laws of the State of Georgia?

14.

No Substandard Work: Do Contractor Firm and all proposed Audit Team Members have a record of an acceptable standard of audit work? (Contractor Firm must answer this question "No" if the Firm or any Audit Team Member has received an enforcement action for substandard audit work during the past three years or has a related investigation pending by a professional or regulatory group. Attach a brief summary of any enforcement actions.)

15.

Ethics: Does Contractor Firm certify that its proposals are made without collusion or fraud and that it has not offered or received any kickbacks or inducements from any other auditor, supplier, manufacturer or subcontractor in connection with their proposals, and that it has 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;

that it is 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?

16.

Provisions of RFP: Does Contractor Firm agree to abide by all General Terms and Conditions and Special Terms and Conditions specified in the RFP?

CONTRACTOR FIRM CERTIFICATION STATEMENT

I (we) certify that the information contained herein is true and correct to the best of my (our) knowledge, and that the person submitting the RFP on behalf of the proposer has the authority to submit this RFP and make all representations contained herein. I (we) understand that the inclusion of false information may result in rejection of the proposal submitted in response to this RFP.

Contractor Firm Name

Date

Signature of Preparer

ATTACHMENT C: MODEL FORMAT OF PROPOSAL

To simplify the review process and obtain the maximum degree of comparability, proposals should be organized in the manner specified by the RFP. The following outline includes all the information called for in the RFP.

COMPLETE COPY OF THE REQUEST FOR PROPOSALS

1. Provide a complete copy of the Request for Proposals, including all Attachments.

2. Sign the Request for Proposals in ALL places requiring signature.

3. Complete and sign the Mandatory Pre-Qualification Form.

TECHNICAL COMPONENT OF PROPOSAL

Title Page Show the RFP subject, the name of the proposer's firm, local address, telephone number, name of the contact person, and the date.

Table of Contents Include a clear identification of the material by section and by page number.

Letter of Transmittal Limit to one or two pages.

1. Briefly state the proposer's understanding of the work to be done. Make a positive statement that deadlines specified in the RFP will be met.

2. State the names of the persons who will be authorized to make representations for the proposer, their titles, addresses, and telephone numbers.

3. State that the person signing the letter will be authorized to bind the proposer.

4. State the name of the partner assigned to this engagement and the name of the partner assigned the responsibility for the quality of the report and working papers.

Profile of the Proposer

1. State whether the firm is local, regional, national or international.

2. State the location of the office from which the work is to be done and the number of partners, managers, supervisors, seniors, and other professional staff employed at that office.

3. Describe the range of activities performed by the local office such as auditing, accounting, tax service, or management services.

Summary of the Proposer's Qualifications

1. State the identity of the partners and managers who will work on the audit, including staff from other than the local office. Resumes including relevant experience and continuing education for each supervisory person to be assigned to the audit should be included. (The resumes may be included as an appendix.)

Specify governmental CPE attended in the past 24 months by the partner(s) and each person to be assigned to this engagement.

2. Describe the recent local office auditing experience similar to the type of audit requested. Rank these audit engagements according to total staff hours. Indicate the scope of work, dates when work was performed, engagement partner(s), total hours, and the name and telephone number of the client contact. A maximum of 5 (five) of the most significant audit engagements performed in the last three

(3) years similar to the engagement described in this request for proposals should be provided.

Proposer's Approach to the Audit Submit a work plan to accomplish the scope defined in Section III of this RFP. The work plan must include time estimates for and identify each significant segment of the work and the staff level to be assigned. The planned use of specialists must also be specified. Proposers will be required to provide the following information on their audit approach:

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

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

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

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

and

e. 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.

Additional Data Since the preceding sections are to contain only data that is specifically requested, any additional information considered essential to the proposal should be separately bound. The proposer's general information publications, such as directories or client lists, should not be included. If there is no additional information to present, include a statement as the last section of the technical component of the proposal that "there is no additional information we wish to present".

COST COMPONENT OF PROPOSAL (To be included in a SEPARATE SEALED envelope) State the total hours and hourly rate required by staff classification and the resulting all-inclusive maximum fee, including out of pocket costs for which the requested work will be done. State the amount of professional services, in hours, allowed each year without additional cost to the auditee. A separate all-inclusive fee must be stated for each audit for each year. State the cost amount for a Single Audit, if needed.

CITY OF COLQUITT

154 West St. Colquitt, GA 39837

(229) 758-1000

Contractor (E-Verify) Affidavit under O.C.G.A. §13-10-91(b)(1)

By executing this affidavit, the undersigned contractor verifies its compliance with O.C.G.A. § 13-10-91, stating affirmatively that the individual, firm or corporation which is engaged in the physical performance of services on behalf of the City of Colquitt has registered with, is authorized to use and uses the federal work authorization program commonly known as E-Verify, or any subsequent replacement program, in accordance with the applicable provisions and deadlines established in O.C.G.A. § 13-10-91. Furthermore, the undersigned contractor will continue to use the federal work authorization program throughout the contract period and the undersigned contractor will contract for the physical performance of services in satisfaction of such contract only with subcontractors who present an affidavit to the contractor with the information required by O.C.G.A § 13-10-91(b). Contractor hereby attests that its federal work authorization user identification number and date of authorization are as follows:

Exempt/No Employees (Driver’s License Presented with Affidavit)

E-Verify/Federal Work Authorization User Identification Number

Date of Authorization

Name of Contractor

Name of Project

Name of Public Employer

I hereby declare under penalty of perjury that the foregoing is true and correct.

Executed on _____, _____, 20__ in ________________(city), ________ (state).

Signature of Authorized Officer or Agent

Printed Name and Title of Authorized Officer or Agent

SUBSCRIBED AND SWORN BEFORE ME

ON THIS THE _____ DAY OF ________________, 20___.

NOTARY PUBLIC

My Commission Expires: