ESBD_File_332046_Audit RFP.docx

Ark-Tex Council of Governments 4808 Elizabeth Street, Texarkana, Tx 75503

Request for Proposal Audit Services Submissions Due by July 31, 2023 12:00 p.m.

Table of Contents

RFP Events Timetable 3 RFP Submission Checklist…………………………………………4

RFP Events Timetable

ACTION DATE

Public media notification of RFP July 11, 2023

RFP packets made available for distribution July 12 , 2023

Deadline to submit questions July 17, 2023

Questions must be emailed by 5:00 p.m. to Deborah Purifoy, dpurifoy@atcog.org

Deadline for responses to questions July 24, 2023

Proposal deadline: July 31, 2023

Proposals must be received & date-stamped by 12:00 pm via email sent to Deborah Purifoy, - dpurifoy@atcog.org

Proposal review and evaluation process begins August 1, 2023

Selection of winning proposer, August 31, 2023 subject to Board approval

Agreement/Contract Initiated September 1, 2023

RFP Submission Checklist

· Required Elements in Response Format page 9

· Certification of Compliance with Required Elements page 18

· Assurances page 19

· Submission of 1 (one) electronic proposal by 12:00 pm (CST) on JULY 31, 2023, to Deborah Purifoy at dpuriifoy@atcog.org, subject line:

Audit Services

General Information

GENERAL INFORMATION AND BACKGROUND

The Ark-Tex Council of Governments (hereinafter referred to as “ATCOG”) is a regional planning commission and political subdivision of the State of Texas organized and operating under the Texas Regional Planning Act of 1965, as amended, Chapter 391 of the Local Government Code and is requesting proposals from interested parties for professional, financial and compliance audit services of Federal and State funds as required by OMB Circular A-133 and subsequent OMB Omni Circular 2 C.F.R. Part 200.

ATCOG is also a voluntary association of local governments and local elected officials in the ten-county region - nine counties in Texas and one county in Arkansas. ATCOG is governed by a Board of Directors composed of elected officials. Board members are designated by the local governments they represent.

The funding sources for programs that ATCOG typically administers are listed below: Texas Department on Aging and Disability Services Texas Department of Rural Affairs Texas Department of Housing and Community Affairs Texas Department of Agriculture Criminal Justice Division – Office of the Governor Homeland Security Grants Division – Office of the Governor Texas Department of Transportation Texas Commission on Environmental Quality Commission on State Emergency Communications Environmental Protection Agency Housing and Urban Development – Section 8 Housing and Urban Development – Family Self Sufficiency Texas Health and Human Services Commission U.S. Department of Health and Human Services U.S. Department of Homeland Security U.S. Department of Commerce U.S. Department of Justice U.S. Department of Transportation Federal Transit Administration

ATCOG also administers three revolving loan fund (RLF) programs, as well as a Small Business Administration (SBA) Certified Development Company.

The North East Texas Economic Development District (NETEDD) operates under a separate tax number and was established under previous EDA guidelines to help provide economic development opportunities for the region. It has an RLF that is organized specifically to extend loans to private/for-profit businesses.

The Ark-Tex Regional Development Company (ATRDC), also operating under another separate tax number, is certified by the SBA to process 504 loans in the State of Texas and Miller County, Arkansas. ATRDC is on the threshold of a $20 million portfolio which may require additional separate reporting of full operational, financial results (pursuant to 13 CFR 120.826-830).

ATCOG also manages the T-Line urban bus transit system per an intergovernmental agreement with the Texarkana Urban Transit District (TUTD). The Ark-Tex Urban Transit, Inc. (ATUT) is under a separate tax number and is organized to provide payroll service and separate accounting for Texarkana Urban Transit District T-Line transit system. Federal award amount will require Single Audit reporting.

PROJECT DESCRIPTION

ATCOG is seeking qualified financial professionals to perform audits in compliance with Single Audit Act and OMB Circular A-133 and subsequent OMB Omni Circular 2 C.F.R. Part 200. The ATCOG organization’s budget is approximately $26 million, with a working staff of approximately 120 employees. TUTD/ATUT has a staff of approximately 25 employees with a budget of approximately 2.2 million dollars. The organizations maintain modified accrual-based accounting systems. Fund accounting is utilized for all grants. Previous audited financial statements and Financial Plan documents are available at https://atcog.org/transparency-reporting.

Conduct of the audits will require a thorough knowledge of the following:

1. The Single Audit Act of 1984, Single Audit Act Amendments of 1996 and 2003;

2. The American Institute of Certified Public Accounts (AICPA) Industry Audit Guide, Audits of State and Local Government Units;

3. Government Auditing Standards;

4. Applicable Pronouncements of the Financial Accounting Standards Board (FASB) and the Governments Accounting Standards Board (GASB);

5. OMB Circulars A-87, A102, A-133 and subsequent OMB Omni Circular 2 C.F.R. Part 200 and for 13 CFR Section 120 for CDCs;

6. OMB’s Compliance Supplement for Single Audits of State and local governments;

7. Grant/Project specific Acts, Regulations, or Audit guides provided by state or federal agencies in the administration of said programs; and

8. Texas Uniform Grant Management Standards to include the State of Texas Single Audit Circular.

The audit period is October 1, 2023, through September 30, 2024. The contract will be for one year with the possibility of being extended with four annual renewals through 2028. The initial contract is subject to satisfactory performance and compliance with contract terms.

SCOPE OF WORK

1. Perform audits and issue reports in compliance with Single Audit Act, OMB Circular A-133, subsequent OMB Omni Circular 2 C.F.R. Part 200 and 13 CFR 120.826-830 for CDC’s.

2. Draft reports for ATCOG and TUTD/ATUT are to be submitted electronically to ATCOG Executive Director and Finance Director by March 1, 2024. Separate reporting for ATRDC would also follow ATCOG submission dates.

3. Final report for ATCOG is to be presented to the Board of Directors on the last Thursday of March 2024 and to the ATCOG Audit Committee within the same week. Final report for TUTD/ATUT to be presented to the TUTD Board of Directors on the third Thursday of March 2024. Final approved reports for all agencies are to be submitted electronically to ATCOG Executive Director and Finance Director. Audit Information must be entered into the Federal Clearing House 30 calendar days after receipt of the auditor’s report per 2CFR 200.512(a).

4. Complete Form 990 for ATCOG (501(c) (3)) and file with the IRS by the required date.

5. Complete Form 990 for NETEDD (501(c) (6)) and file with the IRS by the required date.

6. Complete Form 990 for ATRDC (501(c) (6)) and file with the IRS by the required date.

7. Complete Form 990 for ATCOG Holding Company (501(c) (2)) and file with the IRS by the required date.

8. Assist in completing the annual audited financial information to the U.S. Department of Housing and Urban Development through the PIH-REAC system.

9. Complete and submit all required Data Collection Forms (Form SF-SAC) for both ATCOG and TUTD/ATUT.

SUBMISSION OF PROPOSALS

To be eligible for consideration under this request, one (1) electronic copy of the proposal shall be submitted by 12:00 pm central daylight savings time on July 31, 2023, to the email address below. Proposals received after that time will not be accepted. Time will be established by the timestamp on the email submission. ATCOG will not be held responsible for any malfunction of the submitter’s email. It is the entire responsibility of the proposer to see that the proposal arrives at the ATCOG office on time.

The subject of the email must be “Proposal for Audit Services 2023”. An accompanying transmittal letter must be signed by an individual authorized to bind the institution and state that the proposal is valid for 180 days from the submission date.

One electronic copy of the proposal must be delivered by email to: Deborah Purifoy, Compliance and Purchasing Officer,dpurifoy@atcog.org.

RFP QUESTIONS

Questions regarding this RFP, or the services requested, will be accepted in e-mail form only on or before 5:00 pm July 17, 2023. Responses to all material questions submitted will be posted on the ATCOG website as they are received and will be date stamped. There will be no pre-proposal conference.

PROPOSAL FORMAT AND CONTENT

In order to equitably evaluate each audit firm's ability to meet the auditing services needs of ATCOG, a standard format for all proposals is required. Each proposal must include the completed sections below in the order outlined. Only proposals submitted in the prescribed format will be considered and evaluated for contract award.

A. COVER LETTER

Include a brief cover letter summarizing the key points of the proposal and a general description of the approach to accomplishing the work. The name and address of the firm, as well as the contact person who submitted the proposal, should be included.

B. ORGANIZATIONAL/PROFESSIONAL PROFILE

Describe your organization or the individual professional in terms of its history, primary business, and former and current customers. Please include:

1. Ownership information

2. Physical and Mailing addresses

3. Primary contact

4. Telephone number, fax number, and email address of the company’s primary contact

5. Names of principals of the firm

C. RELEVANT EXPERIENCE

Demonstrate the individual or company’s relevant experience for the type of work solicited in the RFP. Demonstrate that the respondent has successfully been in the business of providing, or the principals have had ownership/executive management in a previous company with comparable type experience, for the services solicited. Describe your technical approach and work plan to complete the tasks described in the RFP’s Scope of Work. Provide a schedule describing how the work would be accomplished. Include a discussion of previous experience in similar work and the result of that experience.

D. AVAILABILITY OF STAFF WITH PROFESSIONAL QUALIFICATIONS AND TECHNICAL ABILITIES

Include resumes or work histories of individuals proposed to accomplish the work. Describe the role of key staff in the project, including the identification of the audit manager. Provide detail on the portion of time each staff member will allocate to each part of the project.

E. RESULTS OF EXTERNAL QUALITY CONTROL REVIEWS

Provide copies of external quality control reviews (peer reviews).

F. PRICE

Specify the total contract price and provide a budget with regard to the proposed Work Plan. Within the total price, provide separate costs for ATCOG audited financial statements/single audit, TUTD/ATUT audited financial statements/single audit, and separate costs if a separate review or financial report is completed for ATRDC outside of ATCOG reporting, and separate costs for each form 990.

G. REFERENCES

Provide at least three references for audit services comparable to those solicited.

H. SIGNATURES

A proposal shall be signed by the business’s official authorized to bind that business and shall contain a statement to the effect that the proposal is a firm bid for a thirty

(30) day period from the date that the submission is received by ATCOG. The proposal shall also provide the name, title, address, and telephone number of the individual(s) with the authority to negotiate during the proposal evaluation period.

I. ATTACHMENTS

The following attachments must be submitted with the proposal.

1. Certification of Compliance with Small, Disadvantaged, Minority, Women-owned, and Historically Underutilized Business Policy

2. Certification Regarding Debarment, Suspension, Ineligibility, and Voluntary Exclusion for Lower-Tier Covered Transactions

3. Certification Regarding Lobbying

Additional Information

ATCOG may request in writing additional information from a proposer relating to the proposal, and the proposer agrees to furnish it within a reasonable time.

SELECTION CRITERIA

The following criteria will be used by ATCOG as the weighting basis for the evaluation of the proposal and award recommendation.

Evaluation Table and Proposal Rating Summary

For Office Use Only

Name of Proposal/Proposer:

Evaluation Criteria

Organizational/Professional Profile

Availability of staff with professional qualifications and technical abilities

Total Points

Proposal Recommendations:

Justification:

Evaluation Criteria

The selection of a proposal is to be made after a careful evaluation of the proposals received. Each proposal will be evaluated for acceptability, emphasizing the various factors enumerated in the evaluation table. Each element is assigned a numerical score. The scores will determine the vendor(s) with whom negotiations may be conducted. Evaluations will be based on the table on page 10, for which up to 100 points may be awarded. Total evaluation values of less than 70 points will invalidate a proposal.

AWARD OF CONTRACT

ATCOG will award the contract to the responsible proposer whose proposal is the most advantageous to ATCOG, considering the proposer’s total score calculated by evaluating the selection criteria above.

Once the contract is awarded, ATCOG reserves the right to negotiate its terms with the successful proposer.

A proposer selected as a result of this solicitation may be subject to a criminal background check as a condition of entering into a contract.

Limitations and Reservations

ATCOG reserves the right to accept or reject any and all proposals received as a result of this request, to negotiate with all qualified sources, or to cancel in part or its entirety this RFP if found to be in the best interest of ATCOG. This RFP does not commit ATCOG to award a contract, to pay any costs incurred for the preparation of proposals, or to procure or contract for any services.

ATCOG specifically reserves the right to vary the provisions set forth herein at any time prior to the execution of a contract where such variance is deemed to be in the best interest of the needs of ATCOG. While every effort has been made to ensure the accuracy and completeness of the information in this RFP, ATCOG recognizes that the information is not exhaustive in every detail and that all work and materials may not be expressly mentioned in the requirements of the RFP. Therefore, it is the responsibility of the proposer to include in their proposal all requirements which are necessary for the full performance of the goods or services. If selected for negotiations, the proposer may be required to prepare and submit additional information prior to final vendor(s) selection in order to reach terms for the provision of services that are agreeable to both parties.

Modification and Renewals

ATCOG reserves the right to negotiate a modification in connection with any executed agreement/contract funded through this RFP without repeating the RFP process for a period of up to five (5) years from the original proposal initiation. Vendor modifications and renewals shall be considered based upon the vendor’s ability to meet ATCOG needs.

Protest Rights

All protests or complaints regarding this RFP process shall be referred to the ATCOG Grievance Procedures for resolution. Procedures are outlined beginning on page 14 of this RFP.

Conflict of Interest

To avoid any real or apparent conflict of interest in the procurement of this RFP, no ATCOG employee or their family member may vote on or financially benefit from any award connected with this request.

Open Records

All proposals and accompanying attachments become the property of ATCOG upon submission and are subject to the Texas Open Records Act.

1. If the respondent considers any portion of its proposal to be privileged or confidential by statute or judicial decision, including trade secrets and commercial or financial information, clearly identify those portions.

2. Proposals will be opened in a manner that avoids disclosure of the contents to competing proposers and keeps the proposals secret during negotiations. All proposals are open for public inspection after the contract is awarded, but trade secrets and confidential information in the submissions are not open for public inspection.

3. ATCOG will honor the respondent’s notation of trade secrets and confidential information and decline to release such information initially. The final determination of whether a particular portion of the proposal is, in fact, a trade secret or commercial or financial information that may be withheld from public inspection will be made by the Texas Attorney General.

4. In the event a public information request is received for a portion of the proposal that has been noted as being confidential information, the respondent will be notified of the request, and the respondent will be required to justify its legal position in writing to the Texas Attorney General pursuant to Section 552.305 of the Government Code. In the event that it is determined by the opinion or order of the Texas Attorney General that such information is, in fact, not privileged and confidential, then such information will be made available to the requester.

5. Marking the entire proposal as CONFIDENTIAL/PROPRIETARY is not in conformance with the Texas Open Records Act.

Subcontracting

The services of any vendor(s) awarded from this RFP must be delivered by the vendor named on the proposal. Subcontracting will not be allowed unless prior authorization from ATCOG is given.

Suspension and Debarment

Respondent certifies that neither it nor its principals are debarred, suspended, or proposed. For debarment, declared ineligible, or otherwise excluded from participation in the Contract by any state or federal agency. Agencies submitting a must be registered with sam.gov.

Procurement Grievance Procedures

Definitions

1. A grievance is defined as a dispute regarding an alleged improper interpretation, application, or violation of an individual’s terms and conditions regarding the Request For Proposal/Bid/Information or Invitation For Bid/Proposal (RFP, RBP, RFI, OR IFB, IFP) process.

2. A “party of interest” is the person or persons making the appeal and any person who might be required to take action or against whom action might be taken to resolve the claim.

3. Workdays are those days when administrative offices are scheduled to be open.

Purpose

The purpose of this procedure is to secure, at the lowest possible level, equitable solutions to the problems which may, from time to time, arise affecting individuals. Both parties agree that these proceedings will be kept confidential as may be appropriate at any level of the procedure.

It is the policy of this agency to respond promptly to any complaints or grievances which may arise.

Procedure – General

1. Failure by the Administration at any step of this procedure to communicate the decision on a grievance within the specified time limits shall permit the aggrieved to proceed to the next step.

2. The time limits specified may be extended by mutual agreement and shall be exclusive of discretionary leave and scheduled vacation.

3. Failure by the aggrieved at any step of the procedure to appeal a grievance to the next step within the specified time limits shall be acceptance of the decision rendered at that step.

Action and Appeal

Level 1

The grievance must be discussed with the Program Coordinator within ten (10) calendar workdays after the individual(s) first knew or should have known of the event or series of events causing the complaint. If the matter is not resolved by the Program Coordinator within ten (10) calendar workdays, then the aggrieved shall present the grievance in writing, proceeding to Level 2.

Level 2

If the outcome of the conference at Level 1 is not to the individual’s satisfaction, the individual(s) must submit a grievance in writing with a request to meet with the Deputy Director/Procurement Officer within ten (10) calendar workdays. The grievance shall specify the following:

· The matter at issue or in dispute.

· The reason for grieving.

· The remedy sought.

The document shall contain all points to be included in the grievance. Facts not contained in the document may be introduced at appeal levels and in the procedure only with the consent of all interested parties.

The meeting shall be held within ten (10) calendar workdays or at a mutually agreed time after the Deputy Director/Procurement Officer receives the request to discuss the complaint.

The Deputy Director/Procurement Officer will then investigate the matter fully and render a decision within ten (10) calendar workdays.

Level 3

If the grievance is not resolved to the individual’s satisfaction at Level 2, then the individual may appeal to the Executive Director in writing within ten (10) calendar workdays. The Executive Director will render a decision within ten (10) calendar workdays and will be final.

In cases where a Conflict of Interest may be viewed, an individual shall appeal to the Board of Directors within ten (10) calendar workdays after receipt of the final decision made by the Executive Director.

The appeal shall be submitted in writing within ten (10) calendar workdays through the Secretary to the Board, who shall obtain all related papers from each Level and forward the appeal to the Board President.

The Board President will designate a committee of three (3) of its own members to determine only whether the decision was reasonable on the basis of the record and not capricious or irresponsible. The Board committee will give its report to the Board of Directors for the final decision. The Board’s final decision shall be rendered, in writing, to the parties involved.

Certification of Compliance with Required Elements

This is to certify that to the best of the undersigned’s knowledge and belief, the information in this proposal is responsive and is true, and correct. The undersigned understands that a non-responsive proposal, as defined by ATCOG, may not be reviewed and considered for agreement/contract selection. Further, the submission of the proposal has been authorized by the governing body of the proposer.

(Signature) (Date)

(Print Name and Title)

(Print name and title of person authorized to negotiate a contract if different from person listed above.)

(Organization)

(Address) (City) (State) (Zip)

(Telephone Number)

Assurances

We understand and agree that this proposal is not a contract and does not obligate the Ark-Tex Council of Governments to pay for costs incurred in the preparation of this proposal or costs incurred prior to the execution of a written contract or prior to the receipt of funds designated for this program from the funding agency.

We understand and agree that the contract provisions may vary from the provisions set forth in this request when deemed necessary by the Ark-Tex Council of Governments. However, we agree to abide by the contract provisions contained in the proposed contract.

We understand and agree that we may be subject to an on-site review and must be able and willing to provide documentation of information in the proposal at the request of the Ark-Tex Council of Governments prior to the execution of a contract.

We understand and agree that the Ark-Tex Council of Governments is not required to select the lowest-cost proposal.

We understand and agree that any material misrepresentation or deliberate omission of a fact in this proposal may be justification for rejection of the proposal.

We understand and agree to abide by all federal, state, and local laws, policies, and regulations governing these and those additional rules which may be promulgated, or as amended, subsequent to the execution of a contract.

· Clean Air Act (42 U.S.C. § 7401-7671q)

· Federal Water Pollution Control Act as amended (33 U.S.C. § 1251-1387)

· Executive Orders 12549 and 12689 require “a contract award (see 2 CFR 180.220) must not be made to parties listed on the government-wide exclusions in the System for Award Management (SAM)”, in accordance with the OMB guidelines at 2 CFR 180 that implement Executive Orders 12549 (3 CFR part 1986 Comp., p. 189) and 12689 (3 CFR part 1989 Comp., p. 235), “Debarment and Suspension.”

We understand and agree that we may be subject to a monitoring review or audit by the Texas Office of the Governor Public Safety Office, U.S. Department of Homeland Security, and/or Ark- Tex Council of Governments.

We understand and agree to submit this proposal in a good faith effort to provide services to the benefit of economically disadvantaged individuals eligible for services under this proposal.

Signature: Date:

Printed Name: Title:

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