External_Auditing_Services_for_Seminole_County_Board_of_County_Commissioners_(Addendum_#1_Revision).pdf

REQUEST FOR PROPOSAL

RFP-5180-26/GCM

EXTERNAL AUDITING SERVICES FOR

SEMINOLE COUNTY BOARD OF COUNTY

COMMISSIONERS

1301 East Second St.

Sanford, FL 32771

RELEASE DATE: March 6, 2026

DEADLINE FOR QUESTIONS: March 30, 2026

RESPONSE DEADLINE: April 8, 2026, 2:00 pm

RESPONSES MUST BE SUBMITTED ELECTRONICALLY TO:

RFP #RFP-5180-26/GCM

Title: External Auditing Services for Seminole County Board of County Commissioners https://secure.procurenow.com/portal/seminolefl https://secure.procurenow.com/portal/%7bproject.government.code%7d

Seminole County

External Auditing Services for Seminole County Board of County

Commissioners

TABLE OF CONTENTS

I. Introduction II. Scope of Services

III. Instructions to Proposers IV. Instructions for the preparation of Submittals V. Evaluation Phases

Attachments:

A - Draft Agreement

B - Exhibit B - Sample Purchase Order

C - Exhibit C - Price Proposal

1. Introduction

1.1. Summary

The County is soliciting the services of qualified firms of Certified Public Accountants to audit the financial statements for the fiscal year ending September 30, 2026, 2027 and 2028 with the option to audit each of the two subsequent fiscal years. These audits are to be performed in accordance with the provisions contained in this request for proposals.

1.2. Contact Information

Gladys Marrozos Procurement Administrator 1301 East 1st Street Sanford, FL 32771 Email: gmarrozos@seminolecountyfl.gov Phone: (407) 665-7112

Department:

Administrative Services - Purchasing & Contracts

1.3. Timeline

Release Project Date March 6, 2026

Question Submission Deadline March 30, 2026, 5:00pm

Proposal Submission Deadline April 8, 2026, 2:00pm

Attend bid opening via Microsoft Teams at:

https://teams.microsoft.com/meet/2375787075

45?p=S3tsxHJlPhNVKw6uG0

Meeting ID: 237 578 707 545 Passcode: By9VR7oV mailto:gmarrozos@seminolecountyfl.gov tel:(407)665-7112 https://teams.microsoft.com/meet/237578707545?p=S3tsxHJlPhNVKw6uG0 https://teams.microsoft.com/meet/237578707545?p=S3tsxHJlPhNVKw6uG0

2. Scope of Services

2.1. External Auditing Services for Seminole County Board of County Commissioners

1. General

The County is soliciting the services of qualified firms of Certified Public Accountants to audit the financial statements for the fiscal year ending September 30, 2026, 2027 and 2028 with the option to audit each of the two subsequent fiscal years. These audits are to be performed in accordance with the provisions contained in this request for proposals.

2. Scope of Services to be Performed

The Auditor shall express an opinion on the fair presentation of the basic financial statements in conformity with generally accepted accounting principles. Per the requirements of the

Governmental Accounting Standards Board (GASB) Statement No. 14, the Annual

Comprehensive Financial Report (ACFR) of Seminole County includes the Board of County

Commissioners (Board), five Constitutional Officers, and two discretely presented component units.

The Auditor is required to audit the separate financial statements of the Board and each of the

Constitutional Officers and express an opinion on the fair presentation of all funds in the financial statements of the Board and each Constitutional Officer.

The Auditor will review the Annual Financial Report reconciliation to the ACFR for the State

Department of Financial Services.

The Auditor is not required to audit the introductory, management discussion and analysis section or statistical section of the ACFR.

Engagement partners, managers, other supervisory staff and specialists may be changed if those personnel leave the firm, are promoted or are assigned to another office providing that replacements have equal or higher qualifications than those personnel replaced. These personnel may also be changed for other reasons with the express prior written permission of the County. However, in either case the County retains the right to approve or reject replacements. The qualifications of any replacements will be furnished to the Clerk of Court and

Comptroller prior to beginning any work on the audit.

Auditor shall provide their standard Auditor Engagement Letter, which shall be included as an Exhibit under the Contract. Terms of this Letter shall not conflict with Terms of the

Contract and RFP. If provisions are included, the provisions will be removed prior to signing.

3. Joint Venture

In the event of a joint venture or use of a sub-contractor, requirements of this section apply to all staff connected with the audit.

4. Auditing Standards and Requirements

To meet the requirements of this request for proposals, the audit shall be performed in accordance with generally accepted auditing standards as set forth by the American Institute of

Certified Public Accountants and including but not limited to the following documents:

• The standards for financial audits set forth in U.S. Government Accountability Office’s

Generally Accepted Government Auditing Standards (GAGAS)

• Title 2 of the Code of Federal Regulations (2 CFR) Sub-Title A. Chapter II, Part 200, et

al. Uniform Administrative Requirements, Uniform Guidance, Cost Principles, and Audit

Requirements for Federal Awards

• Section 218.39, 218.415, 215.97, 365.172(10), 365.173(d), 163.081 and 163.082, Florida Statutes

• Rules of the Auditor General for Local Government Entity Audits (Chapter 10.550 and

10.554)

• Rules of the Florida Department of Financial Services and the Executive Office of the

Governor

5. Reports to be Issued

Following the completion of the audit of the fiscal year’s financial statements on a fund level the

Auditor shall issue:

A. A report on the fair presentation of all required financial statements in conformity with generally accepted accounting principles as expressed on a fund level basis (an “in relation to opinion” will not be acceptable).

B. A report on internal control over financial reporting and on compliance and other matters for each financial reporting level receiving an audit opinion.

C. All reports necessary to comply with current laws and regulations, as amended, relating to Federal grants received by the County and State of Florida financial assistance programs.

D. Any other attestations and reports as may be now or in the future required by Federal

Departments, Florida Statutes, Florida Administrative Code, or County bond covenants. This includes, but is not limited to, Title 2 of the Code of Federal Regulations

(2 CFR) Sub-Title A, Chapter II, Part 200, et al. Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, HUD Real Estate

Assessment Center (REAC) reports, Financial Assessment Subsystem (FASS-PH), County funding of court related obligations [Sec. 29.008 and 29.0085, Florida Statutes, Constitutional Officers’ compliance reports pursuant to Florida Statutes, and certification on solid and hazardous waste financial responsibility in compliance with Rule 62-

701.630(5) of the Florida Administrative Code.

6. Auditor Communications

The Auditor shall communicate in a management letter with required elements as required by the Rules of the Auditor General for each reporting level receiving an audit opinion.

In the required report(s) on internal controls, the Auditor shall communicate any reportable conditions found during the audit. A reportable condition shall be defined as a significant deficiency in the design or operation of the internal control structure which could adversely affect the organization’s ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements. In addition, the audit reports shall include all necessary components and disclosures required by the Rules of the

Auditor General.

Reportable conditions that are also material weaknesses shall be identified as such in the report. Non-reportable conditions discovered by the Auditor shall be reported in the management letter(s) which shall be referred to in the report(s) on internal controls. The reports on compliance shall include all instances of non-compliance with applicable laws and regulations.

The auditor shall be required to make an immediate, written report of all irregularities and illegal acts or indications of illegal acts of which they become aware. Such report shall be made to the elected official responsible for the operations, the County Manager, Clerk of Circuit Court and the Chairman of the Board of County Commissioners.

7. Special Considerations

A. The Clerk of Circuit Court and Comptroller will send the ACFR to the Government

Finance Officers Association of the United States and Canada for review in its Certificate of Achievement for Excellence in Financial Reporting Program. The Auditor will provide any special technical assistance necessary to ensure the County continues to meet the requirements of the program.

B. The County may prepare one or more official statements in connection with the sale of debt securities which will contain the basic financial statements and the Auditor’s report thereon. The Auditor shall be required under the contract, if requested by the financial advisor and/or the underwriter, to issue a "consent and citation of expertise" as the

Auditor and any necessary “comfort letters.”

C. Audit the schedules and reports required under Federal and State financial assistance regulations and being prepared as part of the annual audit process are to be issued as part of the ACFR.

D. The Auditor will be required to prepare the financial statements and the accompanying notes for the Property Appraiser, Supervisor of Elections and Tax Collector. The Clerk of Circuit Court and Comptroller will prepare the Annual Comprehensive Financial

Report.

E. If new statutory or regulatory requirements are enacted during the term of this engagement that necessitate the Auditor’s review, preparation, or attestation of additional financial statement or schedules not currently required, the selected Auditor shall be expected to provide such services. The County reserves the right to negotiate the scope and associated fees for these additional services at the time such requirements become effective.

F. The partner-in-charge and the audit manager shall be available to attend up to three public meetings for discussion of the audit report.

8. Working Paper Retention and Access to Working Papers

The awarded Auditor shall establish and maintain a reasonable accounting system, which enables ready identification of Auditor’s cost of goods and use of funds. Such accounting system shall also include adequate records and documents to justify all prices for all items invoiced as well as all charges, expenses and costs incurred in providing the goods for at least five (5) years after completion of this contract. The Board and the Clerk of the Circuit Court and

Comptroller or its designees shall have access to such books, record, subcontract(s), financial operations, and documents of the Auditor or its sub-contractors as required to comply with this section for the purpose of inspection or audit anytime during normal business hours at the contractor’s place of business. This right to audit shall include the Auditor’s sub-Contractors used to procure goods or services under the contract with the County. Auditor shall ensure the

County has these same rights with sub-Contractor(s) and suppliers.

9. Time Requirements

Interim audit work may commence at any date after the execution of the contract between the parties, beginning with an audit entrance conference. However, interim work shall not be performed in the month of September unless agreed to by the respective Constitutional Officer

(or designee), as applicable.

10. Schedule for the Fiscal Year Audit

Each of the following shall be completed by the Auditor no later than the dates indicated.

A. Constitutional Officers’ issued financial statements must be submitted to the Clerk of

Circuit Court and Comptroller by January 31 of the year following the audit period.

B. Fieldwork – The Auditor shall complete all field work by March 1 of the year following the audit period.

C. Entrance Conferences with each of the Constitutional Officers and/or their designee shall be held no later than July 31 of the audit period. The purpose of this meeting is to discuss the prior year audit and interim work to be performed. This meeting will establish the overall liaison for the audit and plan for workspace and other needs of the

Auditor.

D. Exit Conferences shall be conducted with each Board of County Commissioner, the

Clerk of Circuit Court and County Manager or designee prior to the ACFR presentation. The purpose of this meeting is to summarize the results of fieldwork and review any significant findings, if applicable. Exit Conferences shall also be conducted with each Constitutional Officer prior to the issuance of the stand-alone Special Purpose financial statements for each Constitutional Officer. The purpose of this meeting is to summarize the results of fieldwork and review any significant findings, if applicable.

E. The Auditor shall provide drafts and all recommendations, revisions and suggestions for improvement to each Constitutional Officer prior to issuance of their Special Purpose financial statements.

F. The Auditor shall attend periodic status meetings on the progress of the audit with the

Clerk of Circuit Court and Comptroller staff starting at the beginning of audit field work and continuing until the final report is issued.

G. The Auditor shall present the ACFR to the Board of County Commissioners at a Board meeting in April, unless otherwise requested to be presented at an earlier date.

3. Instructions to Proposers

3.1. Contact

All prospective Proposers are hereby instructed not to contact any member of the Seminole

County Board of County Commissioners, the County Manager or Deputy Manager, or any

Seminole County Staff members other than the noted Purchasing & Contracts Division (herein referred to as ‘PCD’) Contact Person, Gladys Marrozos, regarding this RFP or their written proposal at any time prior to the posting on the COUNTY’S Website of the recommendation and intent to award by County staff for this project. Any such contact shall be cause for rejection of your proposal. Interpretation of this clause will be solely at the discretion of the COUNTY.

3.2. Pre-Proposal Conference

There will not be a Pre-Proposal Conference for this RFP.

3.3. Public Opening

Electronic submittals shall be received by PCD online in accordance with the instructions in this solicitation documents, unless otherwise revised via posted Addenda. Persons with disabilities needing assistance to participate in the Public Opening should call the noted PCD Contact

Person at least forty-eight (48) hours in advance of the Public Opening at (407) 665-7112.

Attend bid opening via Microsoft Teams at https://teams.microsoft.com/meet/237578707545?p=S3tsxHJlPhNVKw6uG0.

Microsoft Teams Need help?

Join the meeting now

Meeting ID: 237 578 707 545

Passcode: By9VR7oV

3.4. Delays

The COUNTY, at its sole discretion, may delay the scheduled due date and time for submission, if it is to the advantage of the COUNTY to do so. The COUNTY will post all changes in the scheduled due date and time for submission by written addendum posted to the COUNTY’s

Website: (https://secure.procurenow.com/portal/seminolefl)

3.5. Proposal Submission and Withdrawal

The COUNTY will accept submittals electronically via the COUNTY’s e-Procurement Portal until

2:00 pm on Wednesday, April 8, 2026. Proposals received after the scheduled due date and time for submission shall not be considered. Proposals submitted in any other format other than via the COUNTY’S e-Procurement Portal, including but not limited to, hard copy (mailed or hand delivered), facsimile, or emailed submittals, will not be accepted, nor considered. The scheduled due date and time for submission will be scrupulously observed. Companies shall register on the COUNTY’S e-Procurement Portal. Once registered, Companies may view and click "Follow" to be a prospective Proposer for this solicitation and will appear on the Follower’s list. Proposers that fail to Follow this project will not receive automatic addenda notifications, nor will they be able to draft a response in the COUNTY’S e-Procurement Portal, and therefore will be unable to https://teams.microsoft.com/meet/237578707545?p=S3tsxHJlPhNVKw6uG0 https://gcc02.safelinks.protection.outlook.com/?url=https%3A%2F%2Faka.ms%2FJoinTeamsMeeting%3Fomkt%3Den-US&data=05%7C02%7Cltorres%40seminolecountyfl.gov%7C631e7ee202ac46256e5608dda8547486%7C9d380a55ed1044b9813bb83cfe0e80d4%7C1%7C0%7C638851802863957101%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&sdata=V5vNikox%2BrhxGJ6C4PPD69gzbL0kShvF%2BJ%2FJzaVHIRQ%3D&reserved=0 https://gcc02.safelinks.protection.outlook.com/ap/t-59584e83/?url=https%3A%2F%2Fteams.microsoft.com%2Fl%2Fmeetup-join%2F19%253ameeting_ZWM3MTEwMDQtMDcwYi00MzYxLTk0NGYtMWY0OTk5MGI1N2Qy%2540thread.v2%2F0%3Fcontext%3D%257b%2522Tid%2522%253a%25229d380a55-ed10-44b9-813b-b83cfe0e80d4%2522%252c%2522Oid%2522%253a%2522462f8932-cfb6-408b-89d3-e432396ca876%2522%257d&data=05%7C02%7Cltorres%40seminolecountyfl.gov%7C631e7ee202ac46256e5608dda8547486%7C9d380a55ed1044b9813bb83cfe0e80d4%7C1%7C0%7C638851802863980745%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&sdata=hlj%2FeswEYt0%2B6dgzTjNiTmwKIvQ4inmdJOGA5WVgLT4%3D&reserved=0 participate or be considered for this RFP. If a Proposer encounters technical difficulties using the COUNTY’S e-Procurement Portal, or needs assistance using the Portal, Proposers may access the Help Center for vendor training guides provided by OpenGov-Procurement, the

Software Administrator. Proposers may also contact the Software Administrator using the real-time chat function on the COUNTY’S e-Procurement Portal (located in lower right-hand corner of the screen), or via email at support@procurenow.com for support.

The COUNTY will not be responsible for untimely submissions due to personal or company internet or hardware limitations, settings or restrictions, internet speed, power outage, network connection, or use of a malfunctioning electronic device, or the like, neither the COUNTY, nor the Software Administrator, will be held responsible. Proposers shall be solely responsible for ensuring the capability of their computer system while responding to this solicitation, and for the stability of their internet service. Uploading large documents may take significant time depending on the size of the file(s) and the Internet connection speed that the Proposer is using to submit a response. Failure of the Proposer to successfully submit an electronic proposal before the deadline indicated herein shall be at the Proposer's sole risk, and no relief will be given for late and/or improperly submitted proposals. Once file(s) have been uploaded and the

Submission Status shows as “Submitted” the submission is complete. At that point, the

Proposer will also receive an email confirmation from the COUNTY’s e-Procurement Portal.

Telephone confirmation of timely receipt of any submittal should be made by calling (407) 665-

7112, before the 2:00 pm deadline.

The Proposer is required to submit ONE (1) ELECTRONIC FORMATTED file of their complete written submittal.

Proposers may withdraw their submittal electronically via the COUNTY’S e-Procurement Portal at any time prior to the scheduled due date and time for submission.

3.6. Inquiries

All Proposers should carefully examine the RFP documents. Any ambiguities or inconsistencies shall be brought to the attention of PCD Contact Person in writing via the Q&A tab in the

COUNTY’S e-Procurement Portal prior to the scheduled due date and time for submission.

Failure to do so, on the part of the Proposer, shall constitute an acceptance by the Proposer of any subsequent decision made by the COUNTY. Any questions concerning the intent, meaning and interpretations of the RFP documents including the attached Draft Agreement, shall be requested in writing, and received no later than 5:00 pm on Monday, March 30, 2026. Written requests shall be submitted via the COUNTY’S e-Procurement Portal The COUNTY will not be responsible for oral instructions made by employees of the COUNTY or its authorized representatives in regard to this RFP. If the Q&A deadline has passed, a Proposer may contact the COUNTY directly if necessary at gmarrozos@seminolecountyfl.gov. The COUNTY reserves the right to reject any questions sent after the Q&A deadline.

3.7. Draft Legal Agreement

The COUNTY’s standard written legal agreement (hereinafter “Draft Agreement”), attached hereto, contains the terms and conditions that will become an integral part of the Contract. Any proposed revisions to the Draft Agreement will only be considered by the COUNTY if requested by Bidder/Proposer, and received in writing by COUNTY, prior http://help.procurenow.com/en/articles/5815468-opengov-procurement-vendor-training to the scheduled due date and time identified herein as the Question Submission

Deadline.

Any proposed revisions received by the COUNTY after the due date and time identified herein as the Question Submission Deadline will not be considered.

Bidders/Proposers who do not request any revisions agree to be legally bound by the terms and conditions of the Draft Agreement.

3.8. Addenda

Should revisions to the RFP documents become necessary, the COUNTY will post Addenda information on the COUNTY's e-Procurement Portal. The COUNTY’s e-Procurement Portal will issue an automated email notification to all “Followers” on the RFP’s Followers list. All

Proposers should check the COUNTY's Website or notify Gladys Marrozos to verify information regarding Addenda. Failure to do so may result in rejection of the Proposer’s submitted proposal and a determination as “Non-Responsive”. By execution of the Formal Notice for this RFP, the

Proposer acknowledges receipt of all Addenda issued under this solicitation. Addenda information will be posted on the COUNTY’s Website

(https://secure.procurenow.com/portal/seminolefl). It is the sole responsibility of the Proposer to ensure that they obtain information related to any Addenda.

3.9. Selection Process and Award

Proposals will be reviewed by the COUNTY Evaluation Committee in accordance with the evaluation criteria set forth in the RFP documents. The COUNTY reserves the right to conduct interviews and require presentations of any or all Proposers prior to selection. The COUNTY will not be liable for any costs incurred by the Proposer in connection with such presentations.

Should oral presentations for this RFP be required by the COUNTY, the evaluation criteria and weights shall be used to short-list the Proposers. The County will award a contract based on the proposal that best meets the County's requirements. The Proposer understands that this RFP does not constitute an agreement or a contract with the Proposer. The COUNTY reserves the right to reject all bids/proposals, make multiple awards (award to more than one vendor), make a partial award, to waive formalities, to re-solicit and advertise for new bids/proposals, or to cancel the project in its entirety.

3.10. Proposal Preparation Costs

Neither the COUNTY nor its representatives shall be liable for any expenses incurred in connection with preparation of a response to this RFP. Proposers should prepare their proposals simply and economically, providing a straightforward and concise description of the

Proposer's ability to meet the requirements of this RFP.

3.11. Accuracy of Proposal Information

By submission of a proposal, Proposer acknowledges that they have carefully examined the

Request for Proposal documents and agrees to furnish the services specified in the solicitation at the prices, rates or discounts as proposed. Proposers agree that their proposal will remain firm for a period of up to one hundred twenty (120) days in order to allow the County adequate time to evaluate the submittals.

By submission of a proposal, Proposer agrees to abide by all conditions of this proposal and understands that a background investigation may be conducted by the Seminole County

Sheriff’s Department prior to award. Proposer certifies that all information contained in their proposal is truthful to the best of their knowledge and belief. Proposer further certifies that they are duly authorized to submit this proposal on behalf of the vendor/Proposer as its act and deed and that the vendor/Proposer is ready, willing and able to perform if selected.

3.12. Insurance

A misstatement or omission of a material fact, whether intentional or not, regarding the

Proposer's insurance coverage, policies or capabilities may be grounds for rejection of the

Proposer’s submitted proposal and rescission of any ensuing Award Agreement.

The COUNTY recommends that all Proposers review the insurance requirements listed within the Draft Agreement with their insurance carriers. A copy of the insurance certificate shall be furnished to the COUNTY prior to the final execution of the COUNTY’s

Award Agreement. The COUNTY reserves the right to reject the award to any Proposer that fails to provide the insurance as required within the COUNTY’s Award Agreement.

3.13. Licenses

Proposers, both corporate and individual, must be fully licensed and certified for the type of work to be performed in the State of Florida at the time of submittal under this RFP. Failure of the Proposer to be fully licensed and certified, may result in rejection of the Proposer’s submitted proposal and a determination as “Non-Responsive”. Any permits, licenses, or fees required shall be the responsibility of the Proposer. No separate or additional payment will be made for these costs. Adherence to all applicable code regulations, Federal, State, County, City, etc., is the responsibility of the Proposer.

3.14. Posting of the RFP’s Recommendation and Intent to Award

The recommendation and intent to award for this RFP will be posted on the COUNTY’s Website

(https://secure.procurenow.com/portal/seminolefl). Failure to file a protest with the COUNTY’s

Purchasing & Contracts Manager within the time prescribed in the COUNTY's Purchasing Code, Policies and Procedures shall constitute a waiver of proceedings.

3.15. Public Records

Upon recommendation and intent to award this RFP as posted to the COUNTY’s website or thirty (30) calendar days after closing, proposals are considered “public records" and shall be subject to the public disclosure regulations consistent with Chapter 119, Florida Statutes.

Proposers must invoke the exemptions to disclosure provided by law in their response to the solicitation and must identify the data or other materials to be protected by uploading any information deemed confidential separately under “Confidential Files,” and must state the reasons why such exclusion from public disclosure is necessary pursuant to the COUNTY’s, “Compliance With Public Records Law” Form, which is required as part of the RFP documents.

Ownership of all data, material, and documentation originated and prepared for the County pursuant to the RFP shall belong exclusively to the County and be subject to public inspection in accordance with the Public Records Law. Trade secrets or proprietary information submitted by a Proposer shall not be subject to public disclosure under the Public Records Law; however, the

Proposer must invoke the protection of this section prior to or upon submission of the data or other materials, and must identify the data or other materials to be protected and state the reasons why protection is necessary.

3.16. Prohibition Against Contingent Fees

It shall be unethical for any person to be retained, or to retain any company or person, other than a bonafide employee working solely for the Proposer to solicit or secure the Award

Agreement for this RFP, and that it has not paid or agreed to pay any person, company, corporation, individual or firm, other than a bonafide employee working solely for the Proposer, any fee, commission, percentage, gift, or other consideration contingent upon or resulting from award or making of this Award Agreement. For the breach or violation of this provision, the

COUNTY shall have the right to terminate the Award Agreement at its sole discretion, without liability and to deduct from the Award Agreement price, or otherwise recover, the full amount of such fee, commission, percentage, gift, or consideration.

3.17. Rejection/Disqualification

The COUNTY reserves the right to reject the proposal of any Proposer who has failed to perform, in a timely manner, the scope of services of a previously awarded agreement. The

COUNTY reserves the right to inspect all facilities of Proposers in order to make a determination as to the available resources to perform properly under this award. The COUNTY reserves the right to waive any irregularities, informalities, and technicalities and may, at its discretion, issue a re-procurement. More than one (1) proposal from an individual, firm, partnership, corporation, or association under the same or different names will not be considered. Reasonable grounds for believing that a Proposer is involved in more than one proposal submittal will be cause for rejection of all proposals in which such Proposers are believed to be involved. Any or all proposals will be rejected if there is reason to believe that collusion exists between Proposers.

Proposals in which the prices obviously are unbalanced will be subject to rejection.

3.18. Purchasing Code

Seminole County Code Chapter 220 (Purchasing Code), Administrative Code Section 3.55

(Purchasing Policy) apply to this RFP in their entirety.

3.19. Affirmation

By submission of a proposal, the Proposer affirms that their proposal is made without prior understanding, agreement or connection with any corporation, firm, or person submitting a proposal for the same materials, supplies, equipment or services, and is in all respects fair and without collusion or fraud. The Proposer agrees to abide by all conditions of this RFP and the resulting Award Agreement as prepared by Seminole County.

3.20. Governmental Restrictions

In the event that any governmental restrictions are imposed which would necessitate alteration of the material quality, workmanship or performance of the items offered on this proposal prior to their delivery, it shall be the responsibility of the Proposer to notify the Purchasing and

Contracts Division at once, indicating in his/her letter the specific regulation which required an alteration, including any price adjustments occasioned thereby. The County reserves the right to accept such alteration or to cancel the contract or order at no further expense to the County.

3.21. Advertising

In submitting a proposal, Proposer agrees not to use the results therefrom as a part of any commercial advertising, without the express written approval of the County Manager’s Office.

3.22. Patents and Royalties

Unless otherwise provided, the Proposer shall be solely responsible for obtaining the right to use any patented or copyrighted materials in the performance of the contract resulting from this

PS. The Proposer, without exception, shall indemnify and save harmless the County and its employees from liability of any nature or kind, including cost and expenses for or on account of any copyrighted, patented, or unpatented invention, process, or article manufactured or supplied by the Proposer. In the event of any claim against the County of copyright or patent infringement, the County shall promptly provide written notification to the Proposer. If such a claim is made, the Consultant shall use its best efforts to promptly purchase for the County the legitimate version of any infringing products or services or procure a license from the patent or copyright holder at no cost to County that will allow continued use of the service or product. If none of the alternatives are reasonably available, the County agrees to return the article on request to the Proposer and receive reimbursement, if any, as may be determined by a court of competent jurisdiction.

3.23. Drug-Free Workplace Compliance

Proposer shall comply with Section 287.087, Florida Statutes, and failure to comply shall result in rejection/disqualification of the proposal and all agreements as a result of this solicitation.

3.24. Public Entity Crime

Any Person or affiliate, as defined in Section 287.133, Florida Statutes, shall not be allowed to contract with the COUNTY, nor be allowed to enter into a subcontract for Work on this Project, if such a person or affiliate has been convicted of a public entity crime within three (3) years from the date this Project was advertised for Proposal, or if such person or affiliate was listed on the

State's convicted vendor list, within three (3) years of the date this Project was advertised, whichever time period is greater. A public entity crime means a violation of any state or federal law with respect to and directly related to the transaction of business with any public entity or agency (federal, state or local), including but not limited to, any contract for the construction or repair of a public building or public work involving antitrust, fraud, theft, bribery, collusion, racketeering, conspiracy, forgery, falsification of records, receiving stolen property or material misrepresentation. Any Agreement with the COUNTY obtained in violation of this Section shall be subject to termination for cause. A sub-contractor who obtains a subcontract in violation of this Section shall be removed from the Project and promptly replaced by a sub-contractor acceptable to the COUNTY.

3.25. Proprietary/Restrictive Specifications

Proposers who feel the specifications contained herein are proprietary or restrictive in nature, thus potentially resulting in reduced competition, must notify the Purchasing and Contracts

Division of their rejection upon receipt of this Request for Proposals and prior to the due date.

3.26. Payment Terms/Discounts

The County’s payment terms are in accordance with Section 218, Part VII, Florida Statutes, Florida Prompt Payment Act. Cash discounts for prompt payment shall not be considered in determining the lowest net cost for evaluation purposes.

3.27. Additional Terms and Conditions

Unless expressly accepted by the County, only the terms and conditions in this document and

Award Agreement shall apply. Any and all additional terms and conditions shall have no force and effect, and are inapplicable to this proposal if submitted either purposely through intent or design, or inadvertently appearing separately in transmittal letters, specifications, literature, price lists or warranties. It is understood and agreed that the general and/or special conditions in these RFP documents and any Addenda issued under this solicitation are the only conditions applicable to this proposal and the Proposer's authorized signature on the Proposal Response

Form attests to this.

3.28. Price Redeterminations

1. During the Renewal Term: Petitions for price redeterminations must be made at the time of

County’s notification to the Contractor of the renewal period. Any such petition must be made pursuant to the provisions of this Section and only for those price redetermination categories specified herein. Unless otherwise expressly set forth in this document, no other price redeterminations will be allowed. All price redeterminations will be approved by a duly executed amendment to the Contract to reflect the new prices for the renewal term.

2. Outside the Renewal Term: Petitions for price redeterminations must be made within thirty

(30) days of the anniversary date of the Contract. Any such petition must be made pursuant to the provisions of this Section and only for those price redetermination categories specified herein. Unless otherwise expressly set forth in this document, no other price redeterminations will be allowed. All price redeterminations will be approved by a duly executed amendment to the Contract.

BASIS FOR PRICE REDETERMINATIONS. The Contractor may petition the Purchasing and

Contracts Division for price redetermination based on the increased costs of wages, fuel, or materials. Price redeterminations will be based solely upon changes in pricing or costs documented by either the Employment Cost Index (ECI) or Producer Price Index (PPI), whichever is applicable, as published by the Bureau of Labor Statistics. The base index number for the ECI will be for the quarter in which the solicitation opens. The base index number for the

PPI will be for the month the solicitation opens. Any subsequent price redeterminations will use the last price redetermination approved for that price redetermination category as the "base index number." The County shall have the right to audit the Contractor's records, including, but not limited to, payroll, materials, and fuel cost records, to verify or otherwise investigate the validity of any price redetermination request.

WAGE PRICE REDETERMINATION. When requesting a price redetermination based upon an increase in wage costs, the Contractor shall refer to and utilize the Pay & Benefits, Employment

Cost Index, Private Industry, Compensation as prepared by the Bureau of Labor Statistics in the

U.S. Department of Labor available at www.bls.gov.

MINIMUM WAGE PRICE REDETERMINATION. If the minimum wage increases during the term of the Contract, including any renewal or extension period thereunder, the Contractor may petition the Purchasing and Contracts Division for price redetermination for those job categories where the pay to the Contractor's employee(s) is the current minimum wage. Upon verification of the information provided, the County will grant an increase of exactly the amount of the minimum wage increase (not the percentage increase). The Contractor must increase the pay to the employee(s) by the amount the Contractor has requested, which shall not exceed the amount of the minimum wage increase. The amount paid to the Contractor will be the increase plus any written and documented increase in FICA, Medicare, and Workers' Compensation insurance. The Contractor must supply written documentation of any other increase that is beyond the scope and control of the Contractor. All written documentation must satisfy the reasonable expectations of the Purchasing and Contracts Division.

• Example: Minimum wage increases from $7.31 to $7.56 per hour. The Contractor may petition for an increase of $0.25 per hour to be paid to the affected employee(s) and shall provide written and documented cost increases for FICA, Medicare and Workers' Compensation. The resulting increase in costs shall be incorporated into fees/rates billed to the County.

If the Contractor bills the County at a higher price according to any price redetermination granted by the County, and the Contractor fails to increase the hourly rate paid to the employee for the same period, the Contractor will be considered in Contract default and the Contract will be immediately terminated.

FUEL PRICE REDETERMINATION. If and when the price of fuel increases by a minimum of ten

(10%) percent, the Contractor may petition the Purchasing and Contracts Division for a fuel price redetermination. As a condition of petitioning for a fuel price increase, the Contractor shall be required to petition for a fuel price redetermination decrease if and when the price of fuel decreases by a minimum often (10%) percent. Failure to make such petition may be grounds for

Contract termination and shall entitle the County to a refund of the cumulative increase in pay to the Contractor due to any prior fuel price redetermination increase(s). Fuel price redetermination must be based solely upon changes as documented by the Producer Price Index (PPI) for the commodity "Gasoline - WPU057".

MATERIALS PRICE REDETERMINATION. At the anniversary date of the Agreement, the

Contractor may petition the Purchasing and Contracts Division for a materials price redetermination. As a condition of petitioning for a materials price increase, the Contractor shall be required to petition for a materials price redetermination decrease if/when the price of materials used by the Contractor in connection with the Contract decreases. Failure to make such petition may be grounds for Contract termination and shall entitle the County to a refund of the cumulative increase in pay to the Contractor due to any prior materials price redetermination increase(s). Materials price redetermination must be based solely upon changes as documented by the Producer Price Index (PPI) under Inflation & Prices, Industry Data, Construction Machinery Mfg. PCU 333120333120, as published by the Bureau of Labor

Statistics.

PRICE REDETERMINATION CALCULATION. All Price Redeterminations shall be calculated as follows:

Example: Contractor indicated on the Submittal Form that fourteen percent (14%) of the cost to provide the product/service is directly attributed to the redetermination category (wages, fuel, or materials).

PPI in the month the solicitation closed was 158.73.

Current PPI is 264.52 -158.73

=105.79

105.79 divided by 158.73 = .666%

The unit cost of the service is $100.00

14% of $100.00 = $14.00

$14.00 x .666 = $9.32

The New Unit Price for the service is $109.32 ($100.00 + $9.32)

3.29. Expiration Upon Failure to Agree to Price Redetermination

If the County and the Contractor cannot agree to a price redetermination pursuant to the terms and conditions of this Section, then the Contract will automatically expire without penalty or further expense to either party after a period of six (6) months following the Contractor's initial request for such price redetermination.

Requests for price redeterminations not made in accordance with the provisions of this Section shall be deemed null and void and shall not be a valid reason or pretext for expiration or termination of the Contract. If the contract expires pursuant to the terms and conditions of this

Section, the County reserves the right, at no expense, penalty, or consequence to the County, to award any remaining tasks thereunder to the next available most responsive and responsible

Contractor.

3.30. Quantities

Seminole County will not be held to any maximum or minimum purchase quantities as a result of this solicitation and/or resulting contract. Seminole County reserves the right to purchase any;

all, or none, of its requirements from vendors awarded a contract as a result of this solicitation.

All quantities as shown are approximate and no guarantee is made. Except as this contract may otherwise provide, if the County’s requirements do not result in orders in the quantities described as “estimated” in the contract’s price schedule, that fact shall not constitute the basis for an equitable adjustment.

3.31. Purchasing Agreements with Other Government Agencies

All Applicants submitting a response to this solicitation agree that such response also constitutes a submittal to all governmental agencies within the State of Florida, under the same conditions, for the same contract price, and for the same effective period as this proposal, should the Applicant feels it is in their best interest to do so. Each governmental agency desiring to accept these submittals, and make an award thereof, shall do so independently of any other governmental agency. Each agency shall be responsible for its own purchases and each shall be liable only for materials and/or services ordered and received by it, and no agency assumes any liability by virtue of this solicitation. This agreement in no way restricts or interferes with the right of any governmental agency to re-solicit any or all items.

4. Instructions for the preparation of Submittals

The Proposer is expected to completely analyze the information contained in this Request for

Proposals (RFP) as guidance for the preparation of their written proposal. The Proposer’s written proposal should be specific, detailed, and complete in order to clearly and fully demonstrate the Proposer’s understanding of the proposed work requirements, and it should include a logical plan to accomplish the task(s) under the proposed scope of work.

The Proposer(s) warrants its response to this Request for Proposals to be fully disclosed and correct. The firm must submit a proposal complying with this request for proposals, and the information, documents and material submitted in the proposal must be complete and accurate in all material aspects. The proposals shall include all of the information solicited in this RFP and any additional data that the Proposer deems pertinent to the understanding and evaluation of the proposal. Proposals must be organized and sections tabbed in the order noted below.

The Proposer shall not withhold any information from the written response in anticipation of presenting the information orally or in a demonstration since oral presentations or demonstrations are at the option of the County. Marketing materials shall not be included as documentation of Proposer’s ability to provide services required. Compliance with all requirements will be solely the responsibility of the Proposer and failure to provide requested information may result in disqualification of response.

4.1. Type of Business*

☐ Corporation

☐ Joint Venture

☐ Partnership

☐ Individual/Sole Proprietor

*Response required

4.2. Type in your Legal Entity Name Here.*

This name will be verified against the Secretary of State website.

*Response required

4.3. Federal Employer ID Number (FEIN)*

*Response required

4.4. Incorporated in the State of ________.*

Ex.) Florida

*Response required

4.5. List of Principals*

*Response required

4.6. Authorized Signatory*

Respondent acknowledges that the name and title of the signatory (the “Authorized Signatory”), as completed below, is authorized to execute agreements with Seminole County.

The individual's name and title, as entered below, confirms this authorization. Any electronic or conformed signature will be considered the official act of the Authorized Representative and will be used as a valid record by Seminole County.

If the individual signing this document is not listed as an authorized agent with the Florida Division of Corporations (Sunbiz), a separate Memorandum of Authority must be submitted with the proposal. This document must explicitly grant the individual the authority to bind the firm to a contract.

Please provide the full name and title of the Authorized Representative below to acknowledge this statement.

*Response required

4.7. Upload evidence of authority to do business in the State of Florida.* Acceptable form of evidence includes Secretary of State download, or Certificate of Status.

*Response required

4.8. Proposal Content*

WARNING: DO NOT UPLOAD CONFIDENTIAL INFORMATION HERE.

A. LETTER OF INTEREST:

This letter should be a brief and concise summary of your proposal. Its purpose is to affirm your understanding of the project's scope and your commitment to completing the work promptly.

The letter must include the full names, titles, addresses, and telephone numbers of all individuals authorized to represent your company. An authorized agent must sign the letter, indicating their title and authority.

Furthermore, this letter serves as a formal declaration that:

• The information in your proposal is true and accurate.

• Your company meets all of the RFP's requirements, including but not limited to any insurance, bonding, and licensing.

• You intend to execute an agreement with the County if your proposal is accepted.

B. AUDIT APPROACH

• Describe implementation plan, coordination methods, and quality control processes, demonstrating their ability to manage the audit with attention to detail. The proposal must include a comprehensive work plan outlining the audit methodology, engagement phases, staffing and hours, sampling methods, use of technology and analytical procedures, and approaches to evaluating internal controls, compliance, and EDP systems. Firms must also identify potential audit challenges, proposed solutions, any assistance needed from the County and provide a timeline that meets required deadlines.

C. QUALIFICATION AND EXPERIENCE OF THE AUDIT FIRM

• The firm must certify compliance with Government Auditing Standards and related requirements, demonstrate qualified and properly trained staff, recent quality control review, and relevant governmental audit experience. The proposal must outline firm size, staffing, licenses, experience, prior similar engagements, recent audit review results, work samples, IT capabilities, and a list of Florida governmental clients.

D. QUALIFCATION AND EXPERIENCE OF THE AUDIT TEAM:

• The Audit Team must demonstrate the ability to perform the audit in accordance with

Government Auditing Standards and other applicable requirements. Team members must have appropriate licensure (including Florida CPA where required), relevant governmental audit experience, and sufficient continuing professional education. The proposal must identify key personnel and their roles, qualifications, experience, and training, including experience with debt-related engagements, and include brief resumes for all key team members. It should also outline the staffing plan and provide up to five similar engagements, recent peer/desk review results, relevant work samples, IT capabilities, required licenses, and a list of Florida governmental clients served.

E. PRICE PROPOSAL (located within the attachments tab):

1. The price proposal must include a total all-inclusive maximum price covering all direct and indirect costs, including out-of-pocket expenses, for completing the audit within a specified timeframe and estimated hours. Firms must provide a detailed fee schedule showing hourly rates by staff level and the associated hours, with special services listed separately. Out-of-pocket expenses must be identified and reimbursed according to

Seminole County rates, and all reimbursements count toward the total maximum price.

Any additional services beyond the original scope…