CALIFORNIA SCHOOL FINANCE AUTHORITY

300 S. Spring Street, Suite 8500 Los Angeles, CA 90013 p (213) 620-4608

915 Capitol Mall, Suite 220 Sacramento, CA 95814 p (916) 651-7710 f (916) 651-7709 csfa@treasurer.ca.gov www.treasurer.ca.gov/csfa

CALIFORNIA SCHOOL FINANCE AUTHORITY

Request for Proposals No. CSFA02-26

ACCOUNTING SERVICES

Notice to Prospective Proposers

MEMBERS

FIONA MA, CPA, CHAIR

State Treasurer

TONY THURMOND

State Superintendent of

Public Instruction

JOE STEPHENSHAW

Director of Finance

EXECUTIVE DIRECTOR

Katrina M. Johantgen

June 12, 2026

You are invited to review and respond to this Request for Proposals (RFP) No. CSFA02-26, entitled Accounting Services for the California School Finance Authority (CSFA). The RFP seeks assistance in completing Conversion Entries to bring CSFA’s Budgetary Legal Basis financial statements to GAAP/GASB standards to fulfill CSFA’s obligations pursuant to Government Code sections 5871 and 5872 and meet the Office of the State Controller’s minimum auditing requirements. In submitting your proposal, you must comply with these instructions.

Proposals for these services must comply with the instructions included in the RFP. The RFP includes the Sample Standard Agreement the selected contractor will be expected to execute. The agreement that will be entered into with the State of California (State) will include by reference the General Terms and Conditions and Contractor Certification Clauses which may be viewed and downloaded online at https://www.dgs.ca.gov/OLS/Resources/Page-Content/Office-of-Legal-Services-Resources-List- Folder/Standard-Contract-Language. The General Terms and Conditions and all Exhibits that are a part of the Sample Standard Agreement are not negotiable. By submitting a proposal, your firm agrees to the terms and conditions stated in this RFP.

Proposals must be submitted on or before 5:00 pm Pacific Time, July 10, 2026 to the address below.

Katrina Johantgen

California School Finance Authority 300 S. Spring Street, Suite 8500

Los Angeles, CA 90013

Emailed or faxed submissions will not be accepted. Please submit all questions regarding the RFP to kjohantgen@treasurer.ca.gov.

Sincerely, Katrina Johantgen, Executive Director mailto:csfa@treasurer.ca.gov http://www.treasurer.ca.gov/csfa mailto:csfa@treasurer.ca.gov mailto:kjohantgen@treasurer.ca.gov

TABLE OF CONTENTS

A. PURPOSE AND DESCRIPTION OF SERVICES ........................................................ Page 1

1. Introduction ........................................................................................................... Page 1

2. Program Descriptions ............................................................................................ Page 1

3. Scope of Work ....................................................................................................... Page 3

4. Term of Agreement................................................................................................ Page 4

B. MINIMUM QUALIFICATIONS FOR PROPOSERS ...................................................... Page 4

C. PROPOSAL REQUIREMENTS AND INFORMATION ................................................. Page 4

1. Key Action Dates ................................................................................................... Page 4

2. Questions and Answers ......................................................................................... Page 5

3. Content and Format of Proposals .......................................................................... Page 5

4. Submission of Proposals ....................................................................................... Page 6

5. Evaluation Process ................................................................................................ Page 8

6. Award and Protest ............................................................................................... Page 10

7. Disposition of Proposals ...................................................................................... Page 10

8. Agreement Execution and Performance .............................................................. Page 11

D. PREFERENCE AND INCENTIVE PROGRAMS ........................................................ Page 11

1. Small Business or Microbusiness Preference ...................................................... Page 11

2. Non-Small Business or Microbusiness Preference .............................................. Page 12

3. California Disabled Veteran Business Enterprise Incentive Program ................... Page 12

E. REQUIRED ATTACHMENTS .................................................................................... Page 13

1. Required Attachment Checklist

2. Proposal/Proposer Certification Sheet

3. Cost Proposal Worksheet

4. Proposer References

5. Resumes of Key Personnel

6. Payee Data Record (Std. 204)

7. Contractor Certification Clauses (CCC 04/2017)

8. Darfur Contracting Act Certification

9. Bidder Declaration (GSPD-05-105)

10. Generative Artificial Intelligence (GenAI) Notification

11. Minimum Qualifications Certification

12. Small Business or Microbusiness Preference

13. Non-Small Business or Microbusiness Preference

14. California Disabled Veteran Business Enterprise Incentive Program

F. SAMPLE STANDARD AGREEMENT (Std. 213)

1. Exhibit A – Scope of Work

2. Exhibit A, Attachment 1 – Resumes of Key Personnel

3. Exhibit B – Budget Detail and Payment Provisions

4. Exhibit B, Attachment 1 – Cost Proposal

5. Exhibit C – General Terms and Conditions (GTC 02/2025)

6. Exhibit D – Special Terms and Conditions

7. Exhibit E – Additional Provisions

8. Attachment A – Senate Bill (SB 99)

RFP No. CSFA02-26

A. PURPOSE AND DESCRIPTION OF SERVICES

1. Introduction

The accounting services requested for this Request for Proposal (RFP) are specialized and relevant to the California School Finance Authority’s (Authority) existing and new programs. Such programs include: 1) the Charter School Facilities Program, 2) Charter School Facility Grant Program (SB 740), 3) Charter School Facilities Credit Enhancement Grant Program, 4) State Charter School Facilities Incentive Grants Program, 5) Charter School Revolving Loan Program, 6) Conduit Bond Financing Program, 7) Project Acceleration Notes and Credit Enhancement Alternatives (PANACEA), and 8) Charter Access Bank Loan Enhancement Program (ABLE). The Authority manages loan and grant programs totaling over $7 billion for California charter schools, school and community college districts and county offices of education.

The Authority requests that proposals be submitted for the following purpose and in accordance with each of the terms and conditions in this RFP. The purpose of this RFP is to solicit proposals from qualified accounting firms to assist with conversion entries. All proposals submitted to perform these services must explain the experience and qualifications that demonstrate the firm’s ability to provide these services. Failure to provide the entire required format may result in disqualification.

The selected firm must be technically and professionally capable of providing the services in all subject areas described in Section A, Item 3, Scope of Work and meet the Minimum Qualifications for Proposers in Section B. The firm scoring the highest points following the evaluation process as outlined in Proposal Requirements and Information in the section below will be awarded the audit contract. Upon contract award, and annually thereafter throughout the term of the contract, the selected firm will be required to comply with the Political Reform Act and the principals assigned to this contract will be required to file a Statement of Economic Interest (Form 700, Fair Political Practices Commission).

The Authority anticipates entering into a two (2) year contract with a one (1) year option to renew for the described services. The audit periods shall be for each of the two (2) fiscal years ending June 30, 2026 and 2027. The Authority anticipates a start date in August 2026 and the awarded firm must be available to initiate services at that time.

2. Program Descriptions

The Authority administers a number of state- and federally- funded programs. Below is a description of each program.

Charter School Facilities Program (CSFP): Through the passage of Propositions 47, 55, and 1D, and most recently, Proposition 51, $1.4 billion has been made available to charter schools for construction of new facilities or rehabilitation of existing school district facilities. The state-funded Charter School Facilities Program (CSFP) is jointly administered by the Authority and the Office of Public School Construction (OPSC). The Authority directs the financial soundness review process for the CSFP and provides certification of financial soundness for purposes of Preliminary, Advance, and Final Apportionments. The Authority is responsible for: 1) making a financially sound determination for all Program applicants at the time of preliminary, advance and final apportionment, 2) conducting on-going monitoring and due diligence of recipients’ financial soundness before and after final apportionment, 3) carrying out the due diligence on guarantors or related organizations, when applicable, 4) developing, negotiating, and maintaining Program agreements on behalf of the State, and 5) integrating Program funding into the Authority’s existing financing programs. This program is accounted for in the Charter School Facilities Account Fund.

Charter School Facility Grant Program (Senate Bill (SB) 740): The SB 740 program provides annual assistance with facilities rent and lease expenditures to charter schools that meet eligibility criteria. Charter schools are awarded a dollar amount per unit of classroom-based Average Daily Attendance (ADA), up to 75% of their annual facilities rent and lease costs for the school. The dollar amount is determined annually based on the Cost of Living Allocation metric provided by the California Department of Finance.

The amount for the 2025-26 funding round was $1,469.00 per unit of ADA. This program, previously administered by the California Department of Education, was transferred to the Authority in 2013-14. This program is accounted for in the Charter School Facility Grant Program Fund.

State Charter School Facilities Incentive Grants Program (Incentives): The Incentives program is a federal grant program designed to assist high-performing charter schools with rent, lease, debt service, and Proposition 39 pro-rata payments or costs related to purchase, acquisition, design, new construction, and renovation. CSFA was awarded this $30 million federal grant in 2024.

Charter School Revolving Loan Fund Program (CSRLFP): The CSRLFP provides low-interest loans of up to $250,000 to new charter schools to assist them with meeting the purposes of the school’s approved charter. The program is available to any charter school that is not a conversion of an existing public school, and that has not yet completed the full term of its initial charter. This program is accounted for in the Charter School Revolving Loan Fund.

Conduit Bond and Note Financing Program: The Authority serves as a conduit issuer on behalf of nonprofit charter schools to provide access to the capital markets. The Authority’s low-cost fee structure, its intercept mechanism, and its no-cost, state-level Tax Equity and Fiscal Responsibility Act (TEFRA) hearing process has made the Authority the issuer of choice for creditworthy charter schools throughout the state. To date, the Authority has issued more than $3.8 billion in bonds, notes, and loans to provide low-cost, fixed rate financing to California’s charter schools. This program is accounted for in the California School Finance Authority Fund.

Charter School Facilities Credit Enhancement Grant Program (Credit Enhancement):

The Credit Enhancement program is an $8.3 million program, awarded by the U.S.

Department of Education, serves to fund debt service reserves for the financing of acquisition, renovation, or construction of charter school facilities, or the refinancing of the existing charter school facility debt. This program is accounted for in the Federal Trust Fund (ALN: 84.354A).

Project Acceleration Notes and Credit Enhancement Alternatives (PANACEA):

PANACEA Program supports short-term interim financing to charter schools that have received a reservation of funds through the Charter School Facilities Program or are awaiting the issuance of long-term debt through the Authority’s Conduit Bond and Note Financing Program. The $8 million dollar grant was secured through the federal

“Expanding Quality Charter Schools Program – Grants for Credit Enhancement for Charter School Facilities” (ALN #84.354A) grant competition.

Charter Access Bank Loan Enhancement Program (ABLE): Charter ABLE (ALN: 84.354A) is a Program to provide credit enhancement by way of an individual Loan Loss Reserve obligation on bank loans either made for Charter School facility project capital costs or made to fund up to fifteen months of facility operating costs including maintenance, financing and lease expenses. Due to cash flow short falls that many charter schools experienced in fiscal years 2020-21 and 2021-22, this program was temporarily altered to allow the funds be used for short-term working capital. A $20 million federal Grant award was secured and the Authority with existing Charter School Bank Loan Program (CSBLP) and Conduit Issuance Program when issuing credit enhancements.

Charter Finance Enhancement Program (FINE): CSFA has been awarded $10,000,000 for the newest Department of Education credit enhancement grant. The proposed structure for the award will focus on enhancing pooled loans rather than standalone financings.

3. Scope of Work

Upon the request of the Contract Manager, or CSFA/State Treasurer’s Office (STO) Staff identified by the Contract Manager as being authorized to request services under this Agreement, Contractor will perform the following:

A. Assist CSFA/STO staff in the transition of the fund financial statements from the

Budgetary Legal Basis to the Governmental Fund Basis in accordance with Generally Accepted Accounting Principles (GAAP) and Governmental Accounting Standards Board (GASB) requirements. Services will include the preparation of a detailed reconciliation workbook that:

• Reconciles governmental fund balances, as reported in FI$Cal, to the corresponding balances under GAAP/GASB

• Identifies, supports, and documents all necessary adjusting journal entries required to effect the conversion

• Presents final adjusted governmental fund balances in compliance with

GAAP/GASB standards

In addition, the firm will prepare a comprehensive listing of all journal entries required for the transition, including sufficient supporting detail to facilitate internal review and audit procedures. All deliverables will be structured to support CSFA/STO’s financial statement preparation process and external audit requirements, ensuring transparency, accuracy, and full traceability of adjustments.

B. Prepare conversion entries as required for Financial Reporting under GASB 34/103.

C. Assist in review of the Management Discussion and Analysis letter in preparation for

CSFA annual financial statements using the Governmental Accounting Standards Board (GASB) 34/103 reporting model.

D. Provide general accounting advice, as needed.

E. Provide accounting guidance and advice on routine and complex governmental accounting transactions and journal entries, year-end adjusting entries and accruals.

Answer technical questions on accounting transactions dealing with financial statement components such as revenues, expenses, receivables, payables, and loans.

F. Provide official literature and interpretations on relevant accounting standards for GASB and Financial Accounting Standards Board (FASB) as well as guidance during the editing of notes to financial statements for the year-end financial audit. Answer technical questions regarding GASB and FASB as well as providing the latest pronouncements and notifications.

G. Provide advice and assist CSFA/STO staff in the implementation of all current and new GASB standards or other pronouncements that affect the methodology or procedures of the accounting operation or accounting records.

All work performed under this Agreement is under the direction and approval of the Contract Manager.

4. Term of Agreement

The term of the agreement will be a two-year period beginning August 1, 2026 through July 31, 2028. The Agreement may be extended for one additional year at the option of the State. All rates will remain the same for the entire term of the agreement, including all optional extensions.

B. MINIMUM QUALIFICATIONS FOR PROPOSERS

Failure to meet the minimum qualifications will cause your proposal to be considered unresponsive and the proposal will be disqualified.

The firm must have, at minimum, the following qualifications and experience:

• An office established in the State of California.

• Be qualified to do business in the State of California.

• Be a professional certified public accounting firm, not in public employment, that has been in business for at least three (3) years.

• Have conducted within the last five (5) years, services related to the scope of work.

• Be a publicly traded corporation or subsidiary there of that is principally marketed for public trading in the US (not incorporated offshore).

• Have sufficient resources to provide accounting services to the Authority to meet the deadlines outlined in the Scope of Work in Section A, Item 3.

C. PROPOSAL REQUIREMENTS AND INFORMATION

1. Key Action Dates

It is recognized that time is of the essence. All firms are hereby advised of the following schedule and will be expected to adhere to the required dates and times:

Due Date Event June 12, 2026 RFP available to Prospective Proposers June 19, 2026, 5:00 p.m. PT Deadline to Submit any Written Questions June 23, 2026 Answers to Written Questions Distributed

July 10, 2026, 5:00 p.m. PT

Deadline for submission of proposals, must be received at the Authority’s office at 300 S. Spring Street, Suite 8500, Los Angeles, CA 90013

July 13 - 16, 2026 Evaluation of Proposals July 17, 2026 Notice of Intent to Award Released August 1, 2026 Anticipated Contract Commencement (or upon approval by the State of California, whichever is later)

2. Questions and Answers

In the opinion of CSFA, this RFP is complete and without need of explanation. However, if you have questions, or should you require any clarifying information, please email Katrina Johantgen at kjohantgen@treasurer.ca.gov. Questions regarding this RFP must be submitted in writing no later than June 19, 2026 at 5:00 pm PT. Responses to questions will be provided on June 23, 2026 and will be made available in the California State Contracts Register located at https://caleprocure.ca.gov/ and the CSFA website.

3. Content and Format of Proposals

a) Cover Letter

Include the name, address, telephone and email of the principal contact responsible for the oversight of the contract. Indicate the availability of this person for meetings with the Authority, and the Authority’s Executive Director.

b) Firm Experience, Personnel, and References

The Authority expects to have a close working relationship with the firm as evidenced by the scope of work listed above and requires the demonstration of a high degree of experience, training and proficiency in the conduct of the various functions performed. The firm should have extensive background in accounting of conduit financing and issuance of conduit revenue bonds. In addition, the Authority expects the firm will comply with current accounting standards and financing trends and will maintain appropriate expertise at the firm’s own expense. This section is intended for the firm to demonstrate its qualifications. Firms will provide the following information to be used in the evaluation process.

1) Qualifications and Experience of Accounting Firm - Discuss the overall experience of your firm that demonstrates your ability to successfully complete Purpose and Description of Services in Section A, Item 3, Scope of Work.

Provide a detailed list of accounting services by client or transaction for the past three years as an attachment. Indicate if the accounting service provided was transaction specific or for a contracted period.

https://caleprocure/

2) Qualifications and Experience of Accounting/Auditing Firm to State or Governmental Agency – Discuss your firm’s experience as an accounting firm to state or local governments. Indicate if the accounting service provided was transaction specific or for a contracted period.

3) Qualification of Personnel/Resumes - Identify the personnel who will be providing the services required by the proposal, including years and type of experience for each person. Experience should include number of years at current firm as well as all prior service. Experience in financing should be detailed. The lead personnel in charge of the Authority account must have at least five (5) years of experience in public accounting of State governmental agencies, or services as an accounting or financial consultant to a State agency. Please include resumes for each team member assigned to provide the services outlined in this agreement as Attachment 5. The firm must ensure that the quality and availability of its personnel assigned to this agreement will be maintained over the term of the agreement. Any changes in assigned personnel are at the discretion of the firm, provided that any replacements have substantially the same as or better qualifications and experience than the original personnel. Include staff of subcontractors (if any).

4) References - Submit a list of at least three (3) references (clients) to which the firm has provided similar accounting/auditing services within the past five (5) years and contact numbers for each (Refer to Attachment 4 in Section E).

c) Cost Detail Format and Requirements

The anticipated contract for accounting/auditing services will establish a maximum amount per year. The vendor will be compensated using an invoice procedure upon completion of each audit. The Authority expects the total amount not to exceed $30,000, or a maximum $15,000 per year, for the initial term of the agreement. The maximum amount for the optional extension shall not exceed $15,000 for a total of $45,000 over the entire term of the agreement. All rates will remain the same for the entire term of the agreement, including all optional extensions.

The proposed work should be broken down into a work plan and work schedule. Use the Cost Proposal Worksheet (Refer to Attachment 3 in Section E) as a guide in preparing the cost. The work plan must identify lead personnel, include anticipated employee hours, reflect the cost for preparation of reports, analysis, charts and other printed materials, anticipated travel, and other direct cost expenses. The proposal must include the rate per year. The proposed fee schedule will be the basis for the scoring of the cost portion of the evaluation and must include the maximum cost per year for a total of three (3) years (Refer to Attachment 3 in Section E). Proposals submitted with a fee schedule not in compliance with these requirements will be rejected.

4. Submission of Proposals

a) Proposals should provide straightforward and concise descriptions of the firm’s ability to satisfy the requirements of this RFP. The proposal must be complete and accurate.

Omissions, inaccuracies or misstatements may be cause for rejection of a proposal.

b) The proposal package should be prepared in the least expensive method.

c) All proposals must be submitted under sealed cover and sent to the Authority by dates and times shown in the Key Action Dates in Section C, Item 1. Proposals received after this date and time will not be considered.

d) A minimum of one (1) original and four (4) copies of the proposal must be submitted.

e) The original proposal must be marked "ORIGINAL COPY". All documents contained in the original proposal package must have original signatures and must be signed by a person who is authorized to bind the firm. All additional proposal sets may contain photocopies of the original package.

f) The proposal envelopes must be plainly marked with the RFP number and title, the firm name and address, and must be marked with “DO NOT OPEN”, as shown in the following example:

Request for Proposals No. CSFA02-26

Audit Services Firm Name

Firm Address Contact Person

Telephone Number

DO NOT OPEN

If the proposal is made under a fictitious name or business title, the actual legal name of firm must be provided. Proposals not submitted under sealed cover and marked as indicated may be rejected.

g) All proposals shall include the documents identified in the Required Attachment Check List, Attachment 1 in Section E.

h) Proposals not including the proper required attachments shall be deemed non-responsive.

A non-responsive proposal is one that does not meet the basic proposal requirements.

i) Mail or deliver proposals to the following address:

Katrina Johantgen, Executive Director

j) Proposals must be submitted for the performance of all the services described herein. Any deviation from the work specifications will not be considered and will cause a proposal to be rejected.

k) A proposal may be rejected if it is conditional or incomplete, or if it contains any alterations of form or other irregularities of any kind. The Authority may reject any or all proposals and may waive any immaterial deviation in a proposal. The Authority’s waiver of an immaterial deviation shall in no way modify the RFP document or excuse the proposer from full compliance with all requirements if awarded the agreement.

l) Costs (for developing proposals in anticipation of award of the agreement) is entirely the responsibility of the proposer and shall not be charged to the Authority, or the State of California.

m) An individual who is authorized to bind the proposing firm contractually shall sign the

Proposal/Proposer Certification Sheet, Attachment 2 in Section E. The signature must indicate the title or position that the individual holds in the firm. An unsigned proposal may be rejected.

n) A firm may modify a proposal after its submission by withdrawing its original proposal and resubmitting a new proposal prior to the proposal submission deadline as set forth in the Key Action Dates in Section C, Item 1. The submission of a new proposal must comply with requirements of this section. Proposal modifications offered in any other manner, oral or written, will not be considered.

o) A firm may withdraw its proposal by submitting a written withdrawal request to the

Authority, signed by the proposer or an authorized agent in accordance with m) above. A firm may thereafter submit a new proposal prior to the proposal submission deadline.

Proposals may not be withdrawn without cause subsequent to proposal submission deadline.

p) The Authority may modify the RFP prior to the date fixed for submission of proposals by the issuance of an addendum to all parties who received a proposal package.

q) The Authority reserves the right to reject all proposals. The agency is not required to award an agreement.

r) Before submitting a response to this solicitation, firms should review, correct all errors and confirm compliance with the RFP requirements.

s) Where applicable, the firm should carefully examine work sites and specifications. No additions or increases to the agreement amount will be made due to a lack of careful examination of work sites and specifications.

t) More than one proposal from an individual, firm, partnership, corporation or association under the same or different names, will not be considered.

u) The Authority will not accept alternate contract language from the firm. A proposal with such language will be considered a counter proposal and will be rejected. The General Terms and Conditions (GTC 02/2025) are not negotiable.

v) No oral understanding or agreement shall be binding on either party.

5. Evaluation Process

a) An evaluation committee comprised of at least three individuals will review all proposals.

At the time of proposal opening, each proposal will be checked for the presence or absence of required information in conformance with the submission requirements of this RFP. The absence of required information will cause a proposal to be deemed unresponsive and will result in the proposal’s disqualification.

b) Proposals that contain false or misleading statements, or which provide references, which do not support an attribute or condition claimed by the proposer, may be rejected.

c) Award, if made, will be to the responsible proposer with the highest scored proposal.

d) Proposal Evaluation - Proposals that meet the Minimum Qualifications outlined in Section

B and the Proposal Requirements and Information outlined in Section C. will be evaluated and scored according to the criteria indicated below. The selection will be made on the basis of the following weighted factors. (Maximum points available for each criterion are noted).

Rating/Scoring Criteria Maximum Possible Points

Qualification of personnel: The Authority will evaluate the individuals to be assigned to the contract on the basis of background and experience in related work.

20 Points

Experience as an accounting firm: The Authority will evaluate the firm on the basis of the firm’s overall experience demonstrating its ability to successfully complete the requirements identified in the Scope of Work in Section A, Item 3.

30 Points

Experience as an accounting firm to state/or governmental agency: The Authority will evaluate the firm on the firm’s experience with State Accounting procedures specifically and experience to other state or local government agencies.

15 Points

Cost: The Authority will score the cost proposal based upon the Cost Detail Format and Requirements. 35 Points

Maximum Total Possible Points 100 Points

e) Scoring Scale:

Points Awarded Interpretation General Basis for Point Assignment

100% Exceptional Category is addressed with the highest degree of confidence.

Response exceeds the needs, requirements, and/or expectations with superior background, experience, expertise.

80% Excellent Response fully meets the needs, requirements, and/or expectations with a high degree of confidence. Proposal offers one or more enhancing feature, method, or approach exceeding basic

60% Good Response addresses the category being scored. Good degree of confidence with minimal weaknesses.

40% Adequate Response is adequate to meet the needs, requirements, and/or expectations. Any omissions, flaws, or defects, are inconsequential and acceptable.

20% Minimally Adequate

Minimally addresses the category being scored, but one or more major considerations of the category are not addressed or are addressed in such a limited way that it results in a low degree of f 0% Inadequate Fails to address any portion of the category being scored. The omissions, flaws, or defects are significant and considered

f) The following formula will be used for the award of cost points:

Lowest cost proposal is awarded the maximum cost points for thirty-five (35) points.

Other proposals are awarded cost points based on the following calculation:

Lowest Cost / Other Cost = Factor Cost Points for Other Cost= Factor × Maximum Cost Points

EXAMPLE: A maximum of thirty-five (35) points is available

Lowest Cost Proposal = $11,250 Other Cost Proposal = $15,000

Factor ($11,250 ÷ $15,000) = 0.75

Points Awarded to Other Cost: 26.25 points

g) In the event two (2) or more responsive and responsible proposals earn the highest score, the contract will be awarded to the responsive and responsible proposal earning the higher score in Experience as an accounting firm to state/or governmental agency. If the scores for Experience as an accounting firm to state/or governmental agency are the same, the contract will be awarded to the responsive and responsible proposal earning the higher score in the Qualification of Personnel. If the scores in the Qualification of Personnel are the same, the contract will be awarded to the responsive and responsible proposal earning the higher score for the Cost.

6. Award and Protest

a) Notice of the proposed award(s) shall be posted in a public place in the office of the Authority, 300 S. Spring Street, Suite 8500, Los Angeles, CA 90013 and on the following Internet site for five (5) working days prior to awarding the agreement(s):

http://www.treasurer.ca.gov/CSFA.

b) If any firm, prior to the award of agreement, files a protest with the Authority and the Department of General Services, Office of Legal Services, 707 Third Street, 7th Floor, West Sacramento, CA 95605, on the grounds that the (protesting) firm would have been awarded a contract had the Authority correctly applied the evaluation standard in the RFP, or if the Authority followed the evaluation and scoring methods in the RFP, the agreement(s) shall not be awarded until either the protest has been withdrawn or the Department of General Services (DGS) has decided the matter.

c) An initial written statement of protest, including the RFP Number, the name of the State Agency, and the contact person listed within the RFP, should be submitted to:

California School Finance Authority DGS, Office of Legal Services Attention: Katrina Johantgen Attention: Protest Coordinator 300 S. Spring Street, Suite 8500 707 Third Street, 7th Floor, Suite 7-330 Los Angeles, CA 90013 West Sacramento, CA 95605 kjohantgen@treasurer.ca.gov OLSProtests@dgs.ca.gov

d) If submitting the initial written statement of protest via mail, it is suggested that the firm do so via certified or registered mail.

http://www.treasurer.ca.gov/CSFA mailto:OLSProtests@dgs.ca.gov

e) Within five (5) days after filing the initial protest, the protesting firm shall file with the DGS, Office of Legal Services and the Authority a full and complete written statement specifying the grounds for the protest. It is suggested that the firm submit this complete written statement by certified or registered mail.

7. Disposition of Proposals

a) Upon proposal opening, all documents submitted in response to this RFP will become the property of the Authority and the State of California and will be regarded as public records under the California Public Records Act (Government Code Section 6250 et seq.) and subject to review by the public.

b) Proposal packages may be returned only at the firm's expense unless such expense is waived by the Authority.

8. Agreement Execution and Performance

a) Performance shall start on the express date set by the Authority and the selected firm, after all approvals have been obtained and the agreement is fully executed. Should the firm fail to commence work at the agreed upon time, the Authority, upon five (5) days written notice to the firm, reserves the right to terminate the agreement. In addition, the firm shall be liable to the Authority for the difference between the firm's proposal price and the actual cost of performing work by another contractor.

b) All performance under the agreement shall be completed on or before the termination date of the agreement.

D. PREFERENCE AND INCENTIVE PROGRAMS

1. Small Business or Microbusiness Preference https://www.dgs.ca.gov/PD/Services/Page-Content/Procurement-Division-Services-List- Folder/Apply-for-or-Re-apply-as-Small-Business-Disabled-Veteran-Business-Enterprise

Reference Attachment 12 in Section E. A five percent (5%) preference will be applied to certified small business firms submitting proposals. To obtain the preference, firms must be certified as a small business at the time the proposal is submitted. (Small Business Certification will be verified with the DGS prior to applying preference). The five percent (5%) preference is issued only for computation purposes to arrive at the successful firm and does not alter the amounts of the actual proposals. Once each proposal has been scored, if the highest responsible firm is not a certified small business or microbusiness, five percent (5%) of the highest scoring proposal is added to the total “earned” points for each proposal submitted by a certified small business. These final numbers, with the five percent (5%) included, are then used to determine the highest scoring proposal.

Questions regarding the small business certification or preference approval should be directed to the Office of Small Business & Disabled Veteran Business Enterprises (OSDS) at (916) 375-4940 or can be found at the website listed above.

https://www.dgs.ca.gov/PD/Services/Page-Content/Procurement-Division-Services-List-Folder/Apply-for-or-Re-apply-as-Small-Business-Disabled-Veteran-Business-Enterprise https://www.dgs.ca.gov/PD/Services/Page-Content/Procurement-Division-Services-List-Folder/Apply-for-or-Re-apply-as-Small-Business-Disabled-Veteran-Business-Enterprise

2. Non-Small Business or Microbusiness Preference

Folder/Apply-for-or-Re-apply-as-Small-Business-Disabled-Veteran-Business-Enterprise

Reference Attachment 13 in Section E. A five percent (5%) preference is available to a non-small business claiming twenty-five percent (25%) California certified small business subcontractor participation. If claiming the non-small business subcontractor preference, the proposal must include a list of the small business(es) with which the firm commits to subcontract in an amount of at least twenty-five percent (25%) of the net price with one or more California certified small businesses. Each listed certified small business must perform a "commercially useful function" in the performance of the contract as defined in Government Code Section 14837(d)(4).

The required list of California certified small business subcontractors must be attached to the proposal and must include the following: 1) subcontractor name, 2) address, 3) phone number, 4) a description of the work to be performed and/or products supplied; and 5) the dollar amount or percentage of the net price (as specified in the solicitation) per subcontractor.

Firms claiming the five percent (5%) preference must commit to subcontract at least twenty-five percent (25%) of the net price with one or more California certified small businesses. Completed certification applications and required support documents must be submitted to the OSDS no later than 5:00 p.m. on the proposal due date, and the OSDS must be able to approve the application as submitted. Questions regarding certification should be directed to the OSDS at (916) 375-4940.

The preference to a non-small business firm that commits to small business or microbusiness subcontractor participation of twenty-five percent (25%) of its net price shall be five percent (5%) of either the lowest, responsive, responsible firm’s price or the highest responsive, responsible firm’s total score. A non-small business, which qualifies for this preference, may not take an award away from a certified small business.

3. California Disabled Veteran Business Enterprise Incentive Program

Folder/Apply-for-or-Re-apply-as-Small-Business-Disabled-Veteran-Business-Enterprise

This RFP does not include a minimum Disabled Veteran Business Enterprise (DVBE) participation requirement. However, a DVBE incentive will be applied as provided in Attachment 14 in Section E.

The DGS established a DVBE incentive pursuant to Senate Bill 115, Chaptered October 3, 2005 and the military and Veterans Code section 999.5(a). The regulations apply to all competitive solicitations for public works, services, goods, and information technology goods and services posted or released after October 9, 2007. The DVBE incentive is required in solicitations that include DVBE program requirements and may be offered in other competitive solicitations. DGS’ policy implements this program by rewarding prime proposers for increased DVBE participation: the more DVBE participation, the greater the incentive. This incentive program helps State agencies to meet their annual DVBE participation goals.

https://www.dgs.ca.gov/PD/Services/Page-Content/Procurement-Division-Services-List-Folder/Apply-for-or-Re-apply-as-Small-Business-Disabled-Veteran-Business-Enterprise https://www.dgs.ca.gov/PD/Services/Page-Content/Procurement-Division-Services-List-Folder/Apply-for-or-Re-apply-as-Small-Business-Disabled-Veteran-Business-Enterprise https://www.dgs.ca.gov/PD/Services/Page-Content/Procurement-Division-Services-List-Folder/Apply-for-or-Re-apply-as-Small-Business-Disabled-Veteran-Business-Enterprise https://www.dgs.ca.gov/PD/Services/Page-Content/Procurement-Division-Services-List-Folder/Apply-for-or-Re-apply-as-Small-Business-Disabled-Veteran-Business-Enterprise

Attachment 14 in Section E outlines the DVBE Incentive Program. Companies who have been certified by the State of California as a DVBE must submit a completed DGS PD 843 (Disabled Veteran Business Enterprise Declaration) form. All disabled veteran owners and disabled veteran managers of the DVBE must sign the form. DVBE Incentive participation is optional and at the discretion of the proposing company.

NOTE: For this RFP, the Incentive application is based on the High Score Method and shall not exceed five percent (5%), nor be less than one percent (1%) of the total score (see table in Attachment 14 in Section E).

Any contract awarded to a company committing to subcontract with a certified DVBE will follow requirements as provided in MVC 999.7 including compliance with the Std. 817 reporting process, and permanent withholds and deductions for non-compliance.

E. REQUIRED ATTACHMENTS

For the proposal to be considered responsive, all required attachments must be included with the RFP by the dates and times shown in the Key Action Dates in Section C, Item 1.

ATTACHMENT 1

REQUIRED ATTACHMENT CHECKLIST

A complete proposal or proposal package will consist of the items identified below. Complete this checklist to confirm the attachments. Place a check mark or “X” next to each item that you are submitting to the State. For your proposal to be deemed responsive, each of the following required attachments must be submitted with your proposal package. This checklist should be returned with your proposal package.

*If applicable

ATTACHMENT ATTACHMENT NAME/DESCRIPTION

☐ Attachment 1 Required Attachment Checklist

☐ Attachment 2 Proposal/Proposer Certification Sheet

☐ Attachment 3 Cost Proposal Worksheet

☐ Attachment 4 Proposer References

☐ Attachment 5 Resumes of Key Personnel

☐ Attachment 6 Payee Data Record (STD. 204)

☐ Attachment 7 Contractor Certification Clauses (CCC 04/2017)

☐ Attachment 8 Darfur Contract Act Certification Form

☐ Attachment 9 Bidder Declaration (GSPD-05-105)

☐ Attachment 10

☐ Attachment 11

☐ Attachment 12

Generative Artificial Intelligence (GenAI) Notification

Minimum Qualifications Certification

Small Business or Microbusiness Preference*

☐ Attachment 13 Non-Small Business or Microbusiness Preference*

☐ Attachment 14 California Disabled Veteran Business Enterprise (DVBE) Incentive Program*

ATTACHMENT 2

PROPOSAL / PROPOSER CERTIFICATION SHEET

This Proposal/Proposer Certification Sheet must be signed and returned along with all the "required attachments" as an entire package with original signatures. The proposal must be transmitted in a sealed envelope in accordance with RFP instructions.

A. Place all required attachments behind this certification sheet.

B. The signature affixed hereon and dated certifies compliance with all the requirements of this proposal document. The signature below authorizes the verification of this certification.

C. The signature below certifies to the best of your knowledge that the information provided on this document is true and complete.

An Unsigned Proposal/Proposer Certification Sheet May Be Cause For Rejection

1. Company Name 2. Telephone Number 2a. Fax Number

3. Address

Indicate your organization type:

4. Sole Proprietorship 5. Partnership 6. Corporation Indicate the applicable employee and/or corporation number:

7. Federal Employee ID No. (FEIN) 8. California Corporation No.

9. Indicate applicable license and/or certification information:

10. Proposer’s Name (Print) 11. Title

12. Signature 13. Date

14. Are you certified with the Department of General Services, Office of Small Business and Disabled Veteran Business Enterprise Resources (OSDS) as:

a. California Small Business Yes No If yes, enter certification number:

b. Disabled Veteran Business Enterprise Yes No If yes, enter your service code below:

NOTE: A copy of your Certification is required to be included if either of the above items is checked “Yes”.

Date application was submitted to OSDS, if an application is pending:

COMPLETION INSTRUCTIONS FOR PROPOSAL/PROPOSER CERTIFICATION SHEET

Complete the numbered items on the Proposal/Proposer Certification Sheet by following the instructions below.

Item Numbers

Instructions

1, 2, 2a, 3

Must be completed. These items are self-explanatory.

Check if your firm is a sole proprietorship. A sole proprietorship is a form of business in which one person owns all the assets of the business in contrast to a partnership and corporation. The sole proprietor is solely liable for all the debts of the business.

Check if your firm is a partnership. A partnership is a voluntary agreement between two or more competent persons to place their money, effects, labor, and skill, or some or all of them in lawful commerce or business, with the understanding that there shall be a proportional sharing of the profits and losses between them. An association of two or more persons to carry on, as co-owners, a business for profit.

Check if your firm is a corporation. A corporation is an artificial person or legal entity created by or under the Authority of the laws of a state or nation, composed, in some rare instances, of a single person and his successors, being the incumbents of a particular office, but ordinarily consisting of an association of numerous individuals.

Enter your federal employee tax identification number.

Enter your corporation number assigned by the California Secretary of State’s Office. This information is used for checking if a corporation is in good standing and qualified to conduct business in California.

Complete, if applicable, by indicating the type of license and/or certification that your firm possesses and that is required for the type of services being procured.

10, 11, 12, 13

Must be completed. These items are self-explanatory.

If certified as a California Small Business, place a check in the "yes" box, and enter your certification number on the line. If certified as a Disabled Veterans Business Enterprise, place a check in the "Yes" box and enter your service code on the line. If you are not certified to one or both, place a check in the "No" box.

If your certification is pending, enter the date your application was submitted to

OSDS.

ATTACHMENT 3

COST PROPOSAL WORKSHEET

Rate Per DIRECT LABOR (Job description as applicable) Hour Hours Cost

Program Manager/Lead Personnel __________@ __________ __________

Manager __________@ __________ __________

Senior Associates __________@ __________ __________

Staff Associate __________@ __________ __________

Administrative Support (Job Description) __________@ __________ __________

TOTAL DIRECT LABOR $__________

SUBCONTRACTOR(S) COST ITEMIZED $__________

INDIRECT COSTS (OVERHEAD AND FRINGE BENEFITS)

Overhead Rate __________ __________

Fringe Benefits __________ __________

DIRECT COSTS (EXCEPT LABOR)

Travel Costs (mileage, parking) __________

Equipment and Supplies (Itemized) __________

Other Direct Costs (Itemized) __________

TOTAL INDIRECT AND DIRECT COSTS $__________

Total Proposed Annual Fee $__________

All rates will remain the same for the entire term of the agreement, including all optional extensions.

Travel, transportation and per diem expenses shall not exceed the rates payable to State employees.

Authorized actual expenses incurred will be limited to $50.00 per transaction, including but not limited to, postage, mailing, courier, printing/reproduction costs, etc. unless written prior approval from the Authority is obtained. Please provide basis of estimate for these costs. (The Authority will not reimburse the printing of or the copying of electronically received/delivered documents for the contractor's in-house use.)

ATTACHMENT 4

PROPOSER REFERENCES

Submission of this attachment is mandatory. Failure to complete and return this attachment with your proposal will cause your proposal to be rejected and deemed nonresponsive.

List below three references for services performed within the last five years, which are similar to the scope of work to be performed in this contract. If three references cannot be provided, provide an explanation on an attached sheet of paper.

REFERENCE 1

Name of Firm Street Address City State Zip Code Contact Person Telephone Number Dates of Service Value or Cost of Service Brief Description of Service Provided

REFERENCE 2

Street Address City State Zip Code Contact Person Telephone Number

REFERENCE 3

Street Address City State Zip Code Contact Person Telephone Number

ATTACHMENT 5

RESUMES

Please attach resumes for each identified key personnel who will be directly involved in providing these services.

ATTACHMENT 6

PAYEE DATA RECORD (STD. 204)

https://www.documents.dgs.ca.gov/dgs/fmc/pdf/std204.pdf https://www.documents.dgs.ca.gov/dgs/fmc/pdf/std204.pdf

ATTACHMENT 7

CONTRACTOR CERTIFICATION CLAUSES (CCC 04/2017)

I, the official named below, CERTIFY UNDER PENALTY OF PERJURY, that I am duly authorized to legally bind the prospective Contractor to the clause(s) listed below. This certification is made under the laws of the State of California.

Contractor/Bidder Firm Name (Printed)

Federal ID Number

By (Authorized Signature)

Printed Name and Title of Person Signing

Date Executed

Executed in the County of

CONTRACTOR CERTIFICATION CLAUSES

1. STATEMENT OF COMPLIANCE: Contractor has, unless exempted, complied with the nondiscrimination program requirements. (Gov. Code §12990 (a-f) and CCR, Title 2, Section 11102) (Not applicable to public entities.)

2. DRUG-FREE WORKPLACE REQUIREMENTS: Contractor will comply with the requirements…