Finance Audit Request for Proposals FINAL.pdf

REQUEST FOR PROPOSAL

AGREED-UPON PROCEDURES ENGAGEMENT

FOR

STOUGHTON PUBLIC SCHOOLS

September 25, 2026

PROPOSALS DUE:

October 16, 2026

*Late proposals will be rejected

Juliette Miller, M.Ed., C.A.G.S.

Superintendent

Stoughton Public Schools

31 Pierce Street

Stoughton, MA 02072

REQUEST FOR PROPOSAL

AGREED-UPON PROCEDURES ENGAGEMENT

FOR

COVER SHEET

Proposer: ______________________________________________________________________________

Street Address: ______________________________ __________________ ____________ ____________ (Number & Street) (City) (State) (Zip)

Taxpayer Identification ____________________________________ ____________________________________ No: (Social Security Number) (OR) (Federal Identification Number)

Contact Name: __________________________________________________________________________

Telephone: __________________________________________________________________________

Email Address: __________________________________________________________________________

Fax: __________________________________________________________________________

Authorized Signature: __________________________________________________________________________

Name: __________________________________________________________________________

Title: __________________________________________________________________________

Date: _____________________________________

Table of Contents I. Introduction

II. Chapter 30B Applicability and Procurement Approach

III. Background

IV. Purpose

V. Scope of Services

A. Internal Controls and Compliance

B. Massachusetts School Finance and Regulatory Compliance

C. Review of Significant and Unusual Transactions

D. Duplicate or Redundant Payments

E. Forensic and Fraud-Risk Review

VI. Deliverables

VII. Proposal Submission Requirements

A. Firm Profile

B. Engagement Team

C. Technical Approach

D. Project Schedule

E. Cost Proposal

F. References

VIII. Minimum Qualifications

IX. Proposal Evaluation Criteria

X. District Rights

XI. Confidentiality and Records

XII. Questions

XIII. Timing

XIV. Submission Requirements

PRICE PROPOSAL FORM

REQUIRED FORMS TO BE SUBMITTED WITH PROPOSAL

FORM A

FORM B

FORM C

I. Introduction

Stoughton Public Schools (SPS), located in Stoughton Massachusetts, is soliciting proposals from qualified independent certified public accounting firms to conduct a comprehensive Agreed-Upon Procedures, Financial Controls, Compliance and Forensic Review of the District’s financial operations for the period of July 1, 2023 through June 30, 2026.

The District seeks an independent, qualified CPA firm with demonstrated experience in Massachusetts municipal and public school finance, governmental accounting, internal controls, compliance review, agreed-upon procedures, and forensic accounting.

The engagement is intended to provide the District with an objective and fact-based assessment of selected financial processes, transactions, internal controls, compliance requirements, and financial-management processes during the engagement period and with applicable Massachusetts General Laws, School Committee policies and Department of Elementary and Secondary Education (DESE) guidance.

The engagement is intended to:

• Establish a clear factual record concerning the District’s financial practices during the engagement period;

• Identify material or significant control deficiencies;

• Evaluate compliance with applicable laws, regulations, policies and grant requirements;

• Identify financial transactions or practices warranting additional review;

• Assess the effectiveness of internal controls;

• Identify opportunities to strengthen financial management and oversight; and

• Provide practical recommendations for corrective action and improvement.

The District does not intend this engagement to presume that fraud, misconduct, unlawful activity, or intentional wrongdoing occurred.

Chapter 30B Applicability: Pursuant to M.G.L. c. 30B, § 1(b)(15), contracts with certified public accountants are exempt from the provisions of Chapter 30B. The services solicited through this procurement consist exclusively of professional auditing services to be performed by a Massachusetts-licensed certified public accountant or CPA firm, including an independent financial audit of the District's financial statements. Accordingly, this procurement is exempt from the competitive procurement requirements of M.G.L. c. 30B.

II. Chapter 30B Applicability and Procurement Approach

Pursuant to M.G.L. c. 30B, §1(b)(15), contracts with certified public accountants are exempt from Chapter 30B when the services could reasonably be restricted exclusively to certified public accountants.

The Massachusetts Office of the Inspector General has explained that the exemption applies to professional services that could reasonably be restricted exclusively to CPAs, including annual financial audits, Single Audits, attestation engagements, agreed-upon procedures, forensic audits, and other specialized CPA work. The exemption does not apply merely because a CPA firm is selected to perform services that are not appropriate restricted to CPAs.

The District understands that the professional accounting, agreed-upon procedures, auditing, and forensic-accounting services described in this solicitation are intended to constitute services within the CPA exemption to the extent permitted by law.

The District is nevertheless conducting a competitive selection process as a matter of sound procurement practice in order to:

• Promote independence and objectivity;

• Obtain proposals from multiple qualified firms;

• Evaluate relevant experience and technical qualifications;

• Compare proposed methodologies;

• Evaluate the qualifications of proposed engagement personnel;

• Obtain competitive pricing; and

• Establish a transparent and well-documented basis for selection.

This competitive solicitation is a District-established selection process and is not intended to represent that Chapter 30B requires the District to conduct a competitive procurement for services that are properly exempt under M.G.L. c. 30B, §1(b)(15).

To the extent any proposed service is determined not to fall within the CPA exemption, the District shall comply with any procurement requirements applicable to that service.

III. Background

Stoughton Public Schools Overview

Stoughton Public Schools is a public-school district serving the Town of Stoughton, Massachusetts. The District is made up of one Early Childhood Center, five elementary schools, one middle school, and one high school.

During the period covered by this engagement, the District experienced turnover within its Central Office, including changes in key financial and administrative personnel and the use of newly hired and part-time personnel.

During the engagement period, questions have arisen regarding the District's financial practices, internal controls, documentation, expenditure authorization, accounting processes, procurement practices and financial reporting. The District has determined that an independent external review is appropriate to establish a clear factual record and identify any deficiencies requiring corrective action.

The engagement is not intended to presume that improper conduct occurred. Rather, the District seeks an independent assessment based upon financial records, supporting documentation, interviews, data analysis, applicable laws and regulations, District policies, School Committee policies, and professional judgement.

Where deficiencies are identified, the firm shall identify, to the extent supported by the evidence, the organizational function, position, process owner or level of authority responsible for the applicable control, authorization, review or oversight function. The firm shall distinguish between responsibility for performing a function, responsibility for supervising or reviewing a function, and governance responsibility for establishing or overseeing the applicable policy or control.

IV. Purpose

The selected firm shall perform agreed-upon procedures designed to evaluate the effectiveness of selected financial processes, internal controls, statutory compliance and financial reporting practices. The engagement is not intended to serve as a financial statement audit or to express an audit opinion.

The primary objective of this engagement is to obtain an independent, comprehensive and fact-based assessment of the District's financial management practices during the period July 1, 2023 through June 30, 2026.

The engagement shall be designed to:

1. Determine whether District financial transactions were properly authorized, supported, recorded, reported and accounted for.

2. Determine whether District financial practices complied with applicable Massachusetts General Laws, Department of Elementary and Secondary Education requirements, municipal requirements, School Committee policies, District policies, grant requirements and other applicable regulatory requirements.

3. Evaluate the design and operating effectiveness of internal controls over financial operations, including controls intended to prevent or detect errors, unauthorized expenditures, inappropriate transactions, fraud, misappropriation of funds and financial reporting inaccuracies.

4. Identify material or otherwise significant accounting errors, unsupported transactions, unusual transactions, duplicate payments, inappropriate expenditures, unauthorized transfers, irregular journal entries or other financial anomalies.

5. Determine whether expenditures were made for lawful and authorized school purposes and whether expenditures were consistent with applicable appropriations, budgets, grants, School Committee authorizations and other applicable restrictions.

6. Evaluate the District's procurement practices for compliance with applicable Massachusetts procurement laws, including Chapter 30B, as applicable, and District policies.

7. Evaluate the accuracy and reliability of financial reporting and management reporting provided to the Superintendent, School Committee, municipal officials and other governmental entities.

8. Evaluate the District's procedures for budget development, budget monitoring, budget transfers, year-end closing, encumbrances, journal entries, accounts payable, accounts receivable, payroll and cash management.

9. Evaluate the management and use of Excess and Deficiency funds and other restricted, designated or specially regulated funds.

10. Evaluate whether appropriate segregation of duties, supervisory review, authorization and reconciliation procedures were in place and operating effectively.

11. Identify circumstances in which existing controls could reasonably have permitted unauthorized activity, error, fraud, misappropriation or inaccurate financial reporting to occur without timely detection.

12. Identify any transactions or practices that warrant additional forensic examination or referral to legal counsel, law enforcement, state authorities or other appropriate governmental entities.

13. Identify the responsible control function, position or level of authority associated with material or significant deficiencies, to the extent that responsibility can reasonably be determined from the available evidence.

14. Assess whether the District's financial-management structure, staffing, supervision, training and accounting practices were reasonably adequate to fulfill the responsibilities assigned to District personnel during the engagement period.

15. Provide practical recommendations for corrective action, including improvements to policies, procedures, internal controls, staffing, segregation of duties, financial reporting and oversight.

The selected firm shall distinguish between:

• Factual findings;

• Accounting or financial-control deficiencies;

• Policy or procedural deficiencies;

• Indicators or potential misconduct

• Matters requiring additional investigation; and

• Matters requiring legal or governmental determination.

The firm shall not be required to make legal determinations regarding criminal conduct, statutory liability, or individual culpability.

The District does not intend for the engagement objectives to presume or establish that fraud, misconduct or unlawful activity occurred. Rather, the engagement is intended to establish an independent factual record and identify whether such conditions existed, the nature and extent of any identified conditions, and the controls or processes that permitted them to occur or remain undetected.

V. Scope of Services

The selected firm shall perform procedures sufficient to evaluate the following areas:

A. Internal Controls and Compliance

Review the design and effectiveness of internal controls, policies and procedures related to:

• Cash receipts and deposits, including compliance with Massachusetts General Laws, Part I, Title XII, Chapter 71, Section 37A, and Section 47.

• Cash disbursements, including compliance with Massachusetts General Laws, Part I, Title XII, Chapter 71, Section 16A

• Payroll processing and payroll controls

• Accounts payable

• Accounts receivable

• Purchasing and invoice approval

• Journal entry preparation, approval and documentation

• Bank and account reconciliations

• Budget development and approval procedures, including compliance with Massachusetts General Laws and the Massachusetts Department of Elementary and Secondary Education.

• Budget monitoring

• Budget transfers and authorization procedures

• Year-end closing

• Encumbrances

• Use of Excess and Deficiency (E&D) funds, including verification that expenditures were authorized through School Committee action where required

• Restricted and designated funds

• Student activity and applicable accounts

• Grant accounting

• Authorization and approval procedures

• Financial reporting

• Evaluate compliance with contract awards/executions

• Access and control over relevant financial systems.

B. Massachusetts School Finance and Regulatory Compliance

The firm shall evaluate compliance with applicable Massachusetts school-finance requirements, including requirements established by:

• Massachusetts General Laws;

• Massachusetts Department of Elementary and Secondary Education;

• applicable regulations;

• applicable municipal requirements;

• School Committee policies;

• District policies;

• applicable grant requirements; and

• other applicable governmental requirements.

The firm shall identify the specific authority, regulation, policy, or requirement supporting any finding of noncompliance.

The firm shall distinguish between:

• statutory requirements;

• regulatory requirements;

• District or School Committee policy requirements;

• administrative procedures; and

• recommended best practices.

A. Assessment Review

Review and compare the annual municipal assessment calculations billed to the Town of Stoughton with the actual financial results and supporting documentation to determine accuracy and consistency

B. Procurement and Contract Review

The firm shall evaluate District procurement and contracting practices for compliance with requirements applicable to the specific transaction and fiscal year under review.

The review shall include, as appropriate:

• required approvals;

• applicable procurement thresholds;

• quotations and competitive procurement;

• contract execution;

• purchase orders;

• invoices;

• vendor documentation;

• School Committee authorization;

• municipal requirements;

• grant-specific procurement requirements;

• District policies; and

• documentation supporting procurement decisions.

The firm shall use the applicable statutory, regulatory, policy, or contractual requirements in effect during the period under review rather than applying current thresholds retroactively.

C. Review of Significant and Unusual Transactions

Review significant or unusual financial transactions occurring during the engagement period to determine whether they were:

• Properly authorized

• Adequately supported by documentation

• Recorded accurately

• Consistent with District policies and applicable laws

• Consistent with applicable appropriations and restrictions; and

• Appropriately reviewed and approved.

Proposing firms are encouraged to recommend and appropriate materiality or dollar threshold for identifying significant transactions as part of their methodology

D. Duplicate or Redundant Payments

Evaluate disbursement activity for duplicate, redundant or otherwise questionable payments and identify opportunities to strengthen preventive controls

E. Forensic and Fraud-Risk Review

Because the District seeks to determine whether financial irregularities, errors, misappropriation, fraud or other inappropriate activity occurred during the engagement period, the selected firm shall have demonstrated forensic accounting expertise and shall incorporate appropriate forensic procedures into the engagement.

At a minimum, the selected firm shall evaluate:

• Transactions exhibiting unusual timing, amounts, descriptions, vendors, payment patterns or other characteristics that may warrant additional investigation.

• Duplicate, split, sequential or otherwise unusual payments.

• Transactions immediately below applicable purchasing or approval thresholds.

• Payments to vendors with unusual relationships to District employees, officials or other persons associated with the District.

• Related-party transactions and potential conflicts of interest, to the extent identifiable from District records.

• Manual journal entries, unusual year-end entries, post-closing entries and entries that materially affect reported expenditures, revenues, fund balances or appropriations.

• Unusual adjustments, reversals, voided transactions and deleted or modified transactions, where system records permit such analysis.

• Transactions lacking adequate supporting documentation.

• Transactions inconsistent with the stated purpose of an account, grant, appropriation or fund.

• Payments made outside normal purchasing, invoice approval or payment procedures.

• Unusual payroll transactions, including supplemental compensation, stipends, overtime, retroactive adjustments, unusual increases, payments outside normal payroll cycles and other transactions identified by the firm as warranting review.

• Vendor master-file changes and unusual additions or modifications, where records are available.

• Potential circumvention of established internal controls.

• Transactions involving individuals with authority to initiate, approve, record or reconcile financial activity.

• Any other transactions or patterns identified through data analytics or professional judgment as presenting elevated fraud risk.

• The selected firm shall describe its proposed forensic methodology, including the use of data analytics, population-level testing, exception testing, transaction tracing, document examination and other procedures it considers appropriate.

• Where the firm identifies indicators of potential fraud, intentional misconduct, misappropriation, material financial irregularity or violation of law, the firm shall promptly notify the District's designated representative and identify the additional procedures it recommends.

• The firm shall not be required to make a legal determination regarding criminal conduct or statutory liability. However, the final report shall clearly distinguish between factual findings, accounting or control deficiencies, indicators of potential misconduct, and matters requiring legal or governmental review

• Where deficiencies are identified, the firm shall identify, to the extent supported by the evidence, the organizational function, position, process owner or level of authority responsible for the applicable control, authorization, review or oversight function. The firm shall distinguish between responsibility for performing a function, responsibility for supervising or reviewing a function, and governance responsibility for establishing or overseeing the applicable policy or control.

VI. Deliverables

The selected firm shall:

• Review relevant financial statements, accounting records, budgets, supporting documentation and other records for the engagement period

• Conduct interviews with District personnel and other individuals deemed necessary to complete the engagement

• Evaluate the effectiveness of existing internal controls related to the agreed-upon procedures

• Provide periodic status updates throughout the engagement

• Prepare a comprehensive written report summarizing:

o Executive summary o Scope and objectives o Procedures performed o Methodology o Limitations o Factual findings o Exceptions identified o Identified control deficiencies or areas of concern o Compliance findings o Significant transactions reviewed o Forensic observations o Recommendations for corrective actions and process improvements o Matters requiring further investigation o The records necessary to understand and defend the findings.

The final report shall be suitable for presentation to the School Committee, the member municipalities and the public

VII. Proposal Submission Requirements

Proposals shall include the following information:

A. Firm Profile

Provide a description of the firm, including:

o Years in business o Organizational structure o Areas of specialization o Experience providing services to Massachusetts governmental entities

B. Engagement Team

Identify:

• engagement partner

• manager

• senior personnel

• forensic specialists

• data-analytics personnel

• CPA

Provide resumes identifying relevant experience and professional certifications and specific expertise related to governmental accounting, internal controls, agreed-upon procedures or forensic accounting.

C. Technical Approach

Describe the firm’s proposed methodology including:

o Planning process o Risk assessment approach o Interview process o AUP methodology o Sampling methodology o Analytical procedures o Forensic methodology o Transaction testing o Quality-control procedures o Reporting methodology o Expected deliverables

D. Project Schedule

Provide a proposed timeline identifying major milestones from contract award through issuance of the final report

E. Cost Proposal

Provide a detailed fee proposal that includes:

o Fixed professional fees o Hourly rates by personnel classification, if applicable o Estimated reimbursable expenses o Assumptions underlying the fee o Any optional or additional services and associated costs o Proposed payment schedule

F. References

Provide contact information for at least three governmental clients, preferably Massachusetts municipalities or public school districts, for whom similar services have been performed within the past five years.

VIII. Minimum Qualifications

Firms responding to this RFP must demonstrate the following qualifications:

o A minimum of ten (10) years of experience providing governmental auditing, agreed-upon procedures, or forensic accounting services to Massachusetts municipalities, including K-12 school districts.

1. CPA Qualifications

a. Authorization to practice public accountancy in Massachusetts

b. Appropriately licensed CPAs assigned to the engagement

c. Experience with governmental accounting and auditing.

2. Governmental Experience: Demonstrated experience conducting similar engagements for:

a. Massachusetts municipalities

b. Massachusetts public school districts

c. Governmental agencies

d. Other public entities.

3. Massachusetts School Finance Experience: Demonstrated knowledge of:

a. Massachusetts school finance

b. DESE requirements

c. Governmental fund accounting

d. Municipal assessments

e. Grants

f. Governmental procurement

g. Public-sector payroll

h. Governmental financial reporting

i. School committee governance.

4. Forensic Experience: Demonstrated experience conducting:

a. Forensic accounting

b. Fraud-risk reviews

c. Agreed-upon procedures

d. Transaction-level analysis

e. Data analytics

f. Internal-control investigations.

5. Peer Review and Quality Control

The firm shall provide its most recent peer-review or applicable quality-control report and identify and significant findings or limitations relevant to the services proposed.

o Availability of qualified professionals, including Certified Public Accountants (CPAs)

IX. Proposal Evaluation Criteria

Proposals will be evaluated using the following criteria:

1. Qualifications, certifications and experience of the firm and assigned personnel.

2. Demonstrated experience performing similar engagements for Massachusetts municipalities and public school districts

3. Technical understanding of governmental accounting, internal controls and applicable

Massachusetts laws and regulations

4. Forensic accounting and data-analytics capabilities/experience

5. Quality, completeness and practicality of the proposed methodology

6. Independence, objectivity and absence of conflicts of interest

7. Ability to complete the engagement within the proposed schedule

8. References

9. Overall value and cost-effectiveness of the proposal

The District may request clarification, additional information, interviews, or presentations from proposers.

X. District Rights

The District reserves the right to:

Reject any or all proposals Waive informalities or minor irregularities Request additional information or interviews from proposers Conduct interviews or presentations Negotiate the final scope of services with the selected firm Modify the scope before contract execution Request additional procedures Cancel this solicitation if it is determined to be in the District’s best interest

Submission of a proposal does not obligate the District to award a contract.

The District may discontinue the solicitation at any time prior to contract execution.

XI. Confidentiality and Records

The selected firm shall maintain the confidentiality of District records and information obtained during the engagement, except as disclosure is required by law, professional standards, court order, governmental authority, or other applicable legal requirement.

The selected firm shall comply with applicable Massachusetts public-records requirements concerning records created or maintained in connection with the engagement.

The District shall determine, in consultation with counsel where appropriate, the public disclosure status of the final report and supporting records.

XII. Questions

Questions regarding this Request for Proposals shall be submitted in writing to the contact listed below by the date identified in the procurement schedule. Responses to substantive questions will be shared with all prospective proposers.

XIII. Timing

RFP Release Date: September 25, 2026

Deadline for Proposers to submit written questions: On or before October 5, 2026

Please email Kathy Lanzarotto, k_lanzarotto@stoughtonschools.org with any questions.

Responses will be emailed in the form of an addendum to those on the plan holders list as well as posted to the Town’s website.

RFP Due Date: October 16, 2026 at 12noon Execution of Contract: ASAP

Work Begins: December 2026

XIV. Submission Requirements

1. Proposal Format and Content

Each proposal should include the following sections:

• Title Page

• Cover Letter

• Organizational Narrative

• Qualifications of Project Team

• Technical Proposal

• Project Schedule

• References

• One separate fee proposal.

2. Submission of Proposals

• The Stoughton Public Schools will receive sealed proposals one (1) original and five (5) copies for Proposal – Independent CPA Agreed-Upon Procedures, Financial Controls, Compliance and Forensic Review - Stoughton Public Schools and one (1) original of their price proposal containing complete information as requested and required by the terms of the RFP. Proposals must be submitted in a sealed envelope marked “Proposal

– Independent CPA Agreed-Upon Procedures, Financial Controls, Compliance and

Forensic Review - Stoughton Public Schools” on the outside of the envelope and the

Price Proposal Form in a SEPARATE sealed envelope marked “Price Proposal –

Independent CPA Agreed-Upon Procedures, Financial Controls, Compliance and

Forensic Review - Stoughton Public Schools”.

• Proposals must be completed in ink or typewritten and delivered to: Stoughton Public

Schools 31 Pierce Street, Stoughton, MA 02072, on or before 12noon on October 16, 2026.

mailto:k_lanzarotto@stoughtonschools.org

• No late, incomplete, faxed or electronically mailed proposals will be accepted. Proposals must be received by the Superintendent’s office and in the possession of the

Superintendent on or prior to the exact time and date indicated above in order to be considered. Any late, incomplete, faxed or electronically mailed proposal(s) will be rejected.

3. Evaluation and Selection Process

• Proposals will be evaluated based on the criteria outlined in the RFP, including experience, technical approach, organizational capacity, community engagement, cost, compliance and risk management.

• The evaluation process will be conducted by a review committee appointed by

Stoughton Public Schools consisting of members with relevant expertise and impartiality.

• Bidders may be invited to participate in interviews or presentations as part of the evaluation process at the discretion of the review committee.

• The selection of the successful bidder will be based on the most advantageous proposal considering both technical merit and cost-effectiveness.

4. Contract Negotiation and Award

• Upon completion of the evaluation process, the selected bidder will be notified in writing and invited to enter contract negotiations with Stoughton Public Schools.

• The contract terms will be negotiated in good faith and in accordance with

Massachusetts procurement laws and regulations.

• If contract negotiations are unsuccessful with the selected bidder, Stoughton Public

Schools reserves the right to enter negotiations with the next highest-ranked bidder or to cancel the RFP and pursue alternative procurement methods as deemed necessary.

PRICE PROPOSAL FORM

AGREED-UPON PROCEDURES ENGAGEMENT FOR

This form is to be submitted in a sealed envelope SEPARATE from the Technical Proposal.

Agreed-Upon Procedures Engagement:

Fixed Professional Fees: $ _____________________

Hourly Rates, if applicable $ _____________________

TOTAL SERVICE FEES: $ _____________________

Fees Projections:

TOTAL ADDITIONAL FEES: $ _____________________

Proposer’s Name: _________________________________________________________

Name of Individual or Company Making Proposal

Company Name: ______________________________________________________________

Address: _____________________________________________________________________

Phone: _______________________ Email: _________________________________________

This price quote includes the cost of all labor, materials, insurance and all other necessary expenses to fulfill the conditions of the contract in the time stated. All travel costs to be incurred by the awarding company are part of the proposal price and shall be paid by the company awarded.

NOTE: One (1) executed copy of the price proposal is to be submitted

Acknowledgement of Addendum #’s __________________________________________

NOTE: If the proposer is a corporation, indicate state of incorporation under signature and affix corporate seat; if a partnership, give full names and residential addresses of all partners; if an individual, give residential address if different from business address and if operating as a d/b/a/ give full legal identity. Attached additional pages as necessary.

REQUIRED FORMS TO BE SUBMITTED WITH PROPOSAL

FORM A

NON-COLLUSION

This undersign certifies under penalties of perjury that this bid or proposal has been made and submitted in good faith and without collusion or fraud with any other person. As used in this certification, the word “person” shall mean any natural person, business, partnership, corporation, union, committee, club or other organization, entity or group of individuals.

(Signature of authorized individual submitting proposal)

(Printed Name)

(Name of Proposer)

(Date)

FORM B

TAX COMPLIANCE

Pursuant to M.G.L. c. 62C, §49A, I certify under the penalties of perjury that, to the best of my knowledge and belief, I am in compliance with all laws of the Commonwealth relating to taxes, reporting of employees and contractors, and withholding and remitting child support.

(Federal Tax Identification or Social Security Number)

FORM C

CERTIFICATE OF CORPORATE AUTHORITY (if applicable):

I, ___________________________________ certify that I am the ________________________ of the corporation name as Bidder in the Bid included herein, that _______________________, who signed said Bid on behalf of the Bidder was then ___________________________ of said corporation, that I know his signature, that his signature thereon is genuine and that said Bid was duly signed, sealed and executed for and in behalf of said corporation by authority of its governing body.

(Corporate Seal)

(Secretary-Clerk)