CITY OF TUCSON

REQUEST FOR PROPOSAL

270105

FULL-SERVICE ACCOUNTING & FINANCIAL MANAGEMENT

SERVICES

Due Date: Friday, July 31, 2026

City of Tucson

255 W Alameda St

Tucson, AZ 85701

Procurement portal https://secure.procurenow.com/portal/tucson-az

Public Portal https://secure.procurenow.com/portal/tucson-az/projects/264246

PUBLISH DATE: July 8, 2026 https://secure.procurenow.com/portal/%7Bproject.government.code%7D https://secure.procurenow.com/portal/%7Bproject.government.code%7D/projects/%7Bproject.id%7D https://secure.procurenow.com/portal/%7Bproject.government.code%7D/projects/%7Bproject.id%7D

CITY OF TUCSON REQUEST FOR PROPOSAL NO. 270105

BUSINESS SERVICES DEPARTMENT Page 2 of 41 SHARED SERVICES PROCUREMENT DIVISION RESPONSIBLE CONTRACT OFFICER: Casey Adams

255 W. ALAMEDA, 6TH FLOOR, TUCSON, AZ 85701 PH: (520) 837-4128

Attachments:

A - Offer and Acceptance

E - HUD-5369-B

F - HUD-5370-C1 (MWRD > $250,000)

G - HUD-5370-C2 (MWRD > $2,000)

H - HUD-MWRD (FY25-26)

I - HUD-SECTION 3 (FY26)

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A. NOTICE

A.1. CITY OF TUCSON

NOTICE OF REQUEST FOR PROPOSAL NO 270105

TITLE: Full-Service Accounting & Financial Management Services

SUBMITTAL DUE DATE: Friday, July 31, 2026 AT 2:00 P.M. LOCAL AZ TIME

PRE-SUBMITTAL MEETING DATE: Friday, July 17, 2026

TIME: 9:00 am LOCAL AZ TIME

LOCATION: Microsoft Teams

Microsoft Teams Link

Microsoft Teams meeting Join: https://teams.microsoft.com/meet/284950965393200?p=EA6aZw3Wtovb6NTayi Meeting ID: 284 950 965 393 200 Passcode: JE9iD7vV

Dial in by phone +1 213-293-2303,,811053194# United States, Los Angeles Find a local number Phone conference ID: 811 053 194# QUESTIONS SHALL BE DIRECTED TO: Casey Adams

(520) 837-4128 casey.adams@tucsonaz.gov

Posted Date: Wednesday, July 8, 2026

Competitive sealed offers for the material or service specified in this solicitation must be submitted through the City’s online bidding system. No late submitted offer will be accepted or considered.

Reponses submitted in physical form or by facsimile or email will not be considered. Offerors are cautioned to commence the submittal process sufficiently ahead of time to allow for unanticipated delays resulting from things like a slow internet connection, internet outage, difficulty uploading large documents, differing system requirements, etc.

Questions about this solicitation must be addressed to the responsible Contract Officer listed herein.

https://teams.microsoft.com/meet/284950965393200?p=EA6aZw3Wtovb6NTayi https://teams.microsoft.com/meet/284950965393200?p=EA6aZw3Wtovb6NTayi tel:+12132932303,,811053194 https://dialin.teams.cloud.microsoft/2c60b41f-ade1-4bcb-8fa6-36d6e327015e?id=811053194

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B. INTRODUCTION

B.1. Summary

El Pueblo Housing Development (“EPHD”) is a municipally affiliated 501(c)(3) nonprofit subsidiary of the City of Tucson (“City”). EPHD develops, finances, owns, and preserves affordable housing utilizing LIHTC equity, HOME, CDBG, ARPA/SLFRF, Arizona Department of Housing funds, tax-exempt bonds, vouchers, philanthropic sources, and other public and private capital. EPHD seeks proposals from qualified accounting firms to provide comprehensive outsourced accounting and financial management services.

Proposers may submit for accounting services, audit services, or both. However, if a single firm proposes to provide both services, strict independence safeguards must be demonstrated in accordance with AICPA Code of Professional Conduct and Government Auditing Standards (Yellow Book).

• If both services are provided by the same firm, the following safeguards are required:

o Separate engagement teams for accounting and audit services.

o Separate engagement partners for accounting and audit services.

o No audit team member may prepare accounting records subject to audit.

o EPHD management must retain full responsibility for financial statements.

o EPHD must designate a qualified individual to oversee accounting services.

o Written independence representation provided annually.

o Most recent external peer review report provided with proposal.

B.2. Contact Information

Casey Adams Principal Contract Officer Email: casey.adams@tucsonaz.gov Phone: (520) 837-4128 Department:

Housing and Community Development mailto:casey.adams@tucsonaz.gov tel:(520)837-4128

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C. SCOPE OF WORK

C.1. General Ledger & Fund Accounting

A. Establish & maintain GAAP-compliant nonprofit fund accounting ERP/software system to support budget planning, cashflow, revenue, expense, accounts payable, accounts receivable, cash reconciliation.

B. Payroll reconciliation with the City, where applicable

C. Establish & maintain chart of accounts with FASB, GASB and City reporting interface requirements, ideally following, consistent with, or convertible to, the City’s account structure at levels required for City reporting.

D. Segregate accounting by project, entity, funding source, and restrictions.

E. Maintain intercompany accounting with City of Tucson in compliance with City Administrative Directive (A.D.) 1-07.7 internal control standards.

C.2. Development & Construction Accounting

A. Track predevelopment, construction, and permanent financing costs.

B. Maintain development cost ledgers by source and use.

C. Support lender draw requests and construction requisitions.

D. Support LIHTC cost certification documentation.

E. Track eligible basis vs. non-eligible basis costs.

C.3. Accounts Payable & Receivable

A. Process vendor payments with documented approval workflow.

B. Review invoices for funding eligibility compliance.

C. Prepare grant reimbursement draw packages.

D. Maintain receivables for developer fees, asset management fees, and grants.

C.4. Cash Management

A. Reconcile all accounts and PCARDs monthly.

B. Prepare cash flow projections.

C. Monitor liquidity.

D. Maintain restricted accounts and escrow accounts.

C.5. Financial Reporting

A. Monthly (within 20 days of month-end)

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1. Statement of Financial Position

2. Statement of Activities (consolidated and by fund)

3. Budget vs. Actual

4. Monthly reports at the development project level, to include inception to date revenues and expenses and a review of prior month activities.

5. Cash flow report

B. Quarterly

1. Board-ready financial packet

2. Compliance summary report

3. Development pipeline dashboard

C. Annual

1. GAAP financial statements within 90 days after end of fiscal year

2. Support for independent audit

3. Support requests by City Audit firm

4. Schedule of Expenditures of Federal Awards (SEFA) (if required)

5. IRS Form 990 preparation and filing (all schedules)

6. IRS Form 990-T preparation and filing, if applicable

7. Arizona Corporation Commission annual filing

8. Arizona charitable registration renewals, if applicable

C.6. Budgeting & Forecasting

A. Prepare annual corporate operating budget.

B. Support multi-year projections.

C. Model developer fee timing and liquidity.

C.7. Compliance Responsibilities

A. Contractor shall ensure compliance with:

1. IRS 501(c)(3) requirements

2. Uniform Guidance (2 CFR 200), if applicable

3. HUD financial management requirements

4. Arizona Department of Housing reporting

5. City of Tucson Administrative Directives related to financial controls

6. LIHTC reporting requirements

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7. IRC §512(b)(13) Controlled Entity Compliance

C.8. Section 3 Compliance Support

A. Where federal funds trigger Section 3 requirements, Contractor shall:

1. Track Section 3-related expenditures when applicable.

2. Coordinate with project compliance staff to ensure financial reporting aligns with Section 3 reporting requirements.

3. Maintain documentation supporting eligible labor and contracting expenditures.

C.9. Davis-Bacon Compliance Support

A. Where Davis-Bacon applies (e.g., HOME, CDBG, ARPA-funded construction projects), Contractor shall:

1. Track construction payments subject to prevailing wage.

2. Coordinate with compliance consultants to ensure payroll certifications are reconciled with payment requisitions.

3. Maintain documentation sufficient to support monitoring reviews.

C.10. Audit Services

A. Complete EPHD’s independent annual audit within 90 days after year-end.

B. Conduct the Single Audit when required

C. Coordinate directly with City of Tucson Finance for City fund oversight needs

D. Provide consolidation and supplemental schedules

E. Present audit results to both EPHD Board and City (as requested)

C.11. Internal Controls & Policies

A. Develop written accounting policies and procedures.

B. Implement internal control and segregation of duties framework appropriate for a public-affiliated nonprofit entity.

C. Support Board Finance Committee meetings.

C.12. MINIMUM QUALIFICATIONS

A. Proposers must demonstrate:

1. Minimum five (5) years nonprofit accounting experience.

2. Experience with affordable housing development accounting.

3. Experience with LIHTC cost certification support.

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4. Experience with federal grant compliance (HOME, CDBG, ARPA).

C.13. Preferred Qualifications

A. Demonstrate if you have these preferred qualifications:

1. CPA licensure preferred.

2. Experience serving municipal or quasi-public entities preferred.

C.14. Proposal Requirements

A. Proposals response should address:

1. Firm qualifications and experience.

2. Description of approach and methodology.

3. Key personnel and resumes.

4. Relevant project experience.

5. Proposed fee structure (fixed fee preferred).

6. References (minimum three).

7. Sample financial reporting package.

B. Proposers must disclose any relationships with the City of Tucson, EPHD Board members, or affiliated entities that could impair independence.

C. Failure to maintain independence in fact and appearance shall be grounds for contract termination.

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D. INSTRUCTIONS TO OFFERORS

D.1. DEFINITION OF KEY WORDS USED IN THE SOLICITATION

For purposes of this solicitation and any subsequent contract, the following terms have the meanings set forth below:

City:The City of Tucson, Arizona

Contract:The legal agreement(s) executed between City and the Successful Offeror(s). The Contract will be deemed to include all the conditions and requirements set forth in this solicitation and any Addenda to the solicitation, all the Special Terms and Conditions and Standard Terms and Conditions, and all the terms of the Offer submitted by Offeror as finally negotiated and accepted by the City.

Contractor/Consultant:A Successful Offeror that enters into a Contract with the City.

Contract Representative:The City employee or employees who have been designated to act as the City contact for this solicitation process and who are responsible for monitoring and overseeing the Contractor's performance under the Contract.

Business Services Director:The contracting authority for the City, authorized to sign contracts and addenda thereto on behalf of the City.

May: Indicates something that is not mandatory but permissible.

May not:The indicated party is prohibited from taking the action.

Must: The action or condition is required.

Offer:Any proposal, statement of qualifications, bid, or other submission provided by an Offeror in response to this Solicitation.

Offeror: Each individual or entity that submits an Offer in response to this solicitation.

Successful Offeror: An Offeror who received a Notice of Award or a Notice of Intent to Award from the City.

Will:The indicated party is promising to take the action or abide by the condition.

D.2. PRE-SUBMITTAL MEETING

A Pre-Submittal Meeting will be held at the date and time stated on the cover page of this solicitation, if such a date and time is provided. Attendance at this meeting is not mandatory, but written minutes and/or notes regarding the meeting will NOT be provided, so attendance is encouraged. The purpose of this meeting will be to clarify the contents of this solicitation in order to prevent any misunderstanding of the City's position.

D.3. INQUIRIES

Any questions about this solicitation or the proposed Contract must be presented at the Pre-Submittal Meeting, if there is one (see above), or submitted in writing, via email, or through the online bidding system, to the Contract Officer by the Question Submission Deadline. The email must refer to the solicitation number and the paragraph number of the provision that the question concerns. The Contract

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Officer may respond by email or may, if they deem it appropriate, address the question in a solicitation addendum or response through the question and answer portal in the online bidding system. Offeror may not rely on oral interpretations or clarifications about the solicitation; only questions answered in an email by the Contract Officer, posted through the online bidding system, or posted as a formal solicitation addendum will be binding.

D.4. ADDENDUM OF SOLICITATION

Solicitation Addenda will be posted on the City’s link to the online bidding website. Offeror is responsible for checking the webpage regularly for new solicitation addenda and must acknowledge each addendum to this solicitation in its submittal. Please note that vendors who have registered with the Business Services Department at https://procurement.opengov.com/portal/tucson-az and follow the City of Tucson will receive email notifications of solicitation addenda.

D.5. UNDERSTANDING SCOPE OF WORK

Before submitting an Offer to this solicitation, Offeror must familiarize itself with the Scope of Work, laws, regulations, physical conditions, and other factors affecting the obligations – including the expense and difficulty of fulfilling those obligations – that Offeror will have under the Contract if awarded to Offeror. No adjustment to the financial or other terms of the Contract will be justified by Offeror’s failure to fully understand or appreciate the Contract requirements or other factors affecting Contract performance.

D.6. PREPARATION OF OFFER

A. Form and Organization. If Offer forms are included in this Solicitation, Offeror’s Submittal must be on those forms. Supporting documentation must be arranged in a manner that follows and clearly refers to corresponding sections of the solicitation. Offeror may copy the submittal forms in order to complete them electronically but may not alter or rearrange them or change any paragraph designations.

B. Confidential Information. Any information in its submittal that Offeror wishes to be treated as confidential must be clearly marked “CONFIDENTIAL.”

C. Offer Contents. Offeror’s submittal must contain responses to all sections of this solicitation, any Offer forms provided must be completed and any requested supporting documentation must be attached.

D. Signatures. Offeror must include in their submittal signed copies of the Offer and Acceptance page. Any cover letter accompanying the proposal documents must be signed. Offeror must initial each erasure, interlineation or other modification in the submittal. The person signing and initialing on behalf of Offeror must be a person authorized to legally bind Offeror.

E. Prices. Where a unit price is provided it will govern over any erroneous extension of the price.

F. Time Periods. Periods of time, stated as a number of days, will be calendar days unless specifically stated otherwise.

G. Accuracy. Mistakes in preparation of its submittal confers on Offeror no right to modify or withdraw its submittal after the Submittal Deadline.

https://procurement.opengov.com/portal/tucson-az

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H. Cost of Preparation. The City will not reimburse Offeror for the cost of developing, presenting, submitting or providing any response to this solicitation.

I. Subcontractors. Offeror must, in their submittal, list any subcontractors that it will utilize in the performance of the Contract if they are awarded the Contract and must describe their qualifications in detail.

J. Incomplete Information. Failure to include all requested information may have a negative impact on the evaluation of Offeror’s submittal.

D.7. PAYMENT DISCOUNTS

Payment discount periods shall be computed from the date of receipt of the material/service or correct invoice, whichever is later, to the date City’s payment warrant is mailed. Unless freight and other charges are itemized, any discount provided shall be taken on full amount of invoice. Payment discounts of twenty-one calendar days or more shall be deducted from the proposed price in determining the price points. However, the City shall be entitled to take advantage of any payment discount offered by a vendor provided payment is made within the discount period. The payment discount shall apply to all purchases and to all payment methods.

D.8. TAXES

The City is exempt from federal excise tax, including the federal transportation tax, but is not exempt from any other taxes, including state and local sales and excise taxes.

D.9. EXCEPTIONS TO CONTRACT PROVISIONS

By submitting an offer in response to this solicitation, Offeror is offering to enter into the Contract with the City. If Offeror wishes to modify any Contract terms and conditions, Offeror must, in its Offer, clearly identify the changes it is requesting. No requested modification will be deemed accepted by the City unless and until the City’s Business Services Director or their designee expressly accepts it in writing.

D.10. PUBLIC RECORD

Any documents submitted by Offeror in response to this solicitation will become the property of the City.

Except as set forth below with respect to Confidential Information, the Submittal will be deemed to be a public record available for review by the public after the award notification.

D.11. CONFIDENTIAL INFORMATION

The City is obligated to abide by the Arizona Public Records Law, A.R.S. §§ 39-101 through 39-161. If Offeror believes that any portion of its Offer, specification, protest or correspondence contains information that is confidential and subject to being withheld from disclosure in the event that the City receives a public records request to which the record is responsive, Offeror must, when the record is submitted, provide the Contract Officer written notification of that fact. The records or portions of records that Offeror wishes to be treated as confidential must also be clearly marked “CONFIDENTIAL” on their face. Pricing will not be treated as confidential.

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If the City, after award notification, receives a public-records request the scope of which includes a document submitted by Offeror and marked "CONFIDENTIAL", the Contract Officer will make a written determination regarding whether the document will be provided to the requestor. If the Contract Officer determines that the document should be released, City will notify Offeror in writing. Unless Offeror, within 10 days after the date of that notice, obtains and provides to City an order from a court of competent jurisdiction prohibiting the City from releasing the documents, the City may release the documents without any liability to Offeror.

D.12. WHEN AND HOW TO SUBMIT OFFERS

In order to be considered, Offeror must, no later than the Offer Submittal Deadline, submit its Offer electronically through the City’s online bidding system:

https://procurement.opengov.com/portal/tucson-az

NOTE: THE ENTIRE OFFER MUST BE IN "“SUBMITTED"” STATUS IN THE CITY’S ONLINE

BIDDING SYSTEM IN ORDER TO BE CONSIDERED. RESPONSES THAT HAVE BEEN CREATED

IN THE SYSTEM, BUT THAT ARE NOT IN "“SUBMITTED"” STATUS BY THE OFFER SUBMITTAL

DEADLINE WILL NOT BE CONSIDERED.

D.13. CERTIFICATION OF NONCOLLUSION; CONFLICTS OF INTEREST

Offeror will not communicate, orally or in writing, with any member of the Mayor and Council, or with any City staff outside the Procurement Division of the Business Services Department, regarding this Solicitation. By submitting an Offer, Offeror warrants that:

A. Preparation and submission of the submittal did not involve collusion or other anti-competitive practices.

B. Offeror has not given, offered to give, nor intends to give at any time hereafter, any economic opportunity, future employment, gift, loan, gratuity, special discount, trip, favor, meal or service to a public servant in connection with this solicitation.

C. No person has been employed or retained to solicit or secure a Contract under this solicitation upon a promise of a commission, percentage, brokerage, or contingent fee.

D. No employee of the City involved in this Solicitation process, or any family member of such an employee, has any substantial financial interest in Offeror’s firm. No member of the City of Tucson Mayor and Council who has, or whose family member has, any substantial financial interest in Offeror’s firm will participate in any action taken by the Mayor and Council with respect to this Contract. The terms “relative” and “substantial interest” have the meanings assigned in A.R.S. § 38-502

The City may disqualify Offeror from further participation in the solicitation process if the City determines that any City employee or official involved in this Solicitation process has an actual or apparent conflict of interest or if Offeror has engaged in any collusion or anti-competitive practices.

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D.14. WITHDRAWAL OF OFFER; BINDING OFFER

By submitting an Offer in response to this Solicitation, Offeror is offering to enter into the Contract with the City. Offeror may withdraw a submitted Offer at any time prior to the Offer Submittal Deadline.

Telephonic or oral withdrawals are not effective.

Offeror cannot withdraw an Offer that is in “submitted” status as of the Offer Submittal Deadline unless the Director of the Business Services Department consents in writing to the withdrawal. The Offer will be irrevocable for 90 days after the Offer Submittal Deadline.

D.15. DISCUSSIONS

The City may, at its discretion, conduct discussions with Offeror for the purpose of eliminating minor irregularities, informalities, or apparent clerical mistakes in Offeror’s submittal in order to clarify the offer and assure full understanding of, and responsiveness to, solicitation requirements.

D.16. VENDOR REGISTRATION; BUSINESS LICENSE

In order to be eligible for award of a Contract, Offeror must:

A. Register with the City’s Business Services Department. Registration can be completed at https://procurement.opengov.com/portal/tucson-az

B. Obtain a City of Tucson Business License or a written determination from the City's Business License Section that a license is not required. For questions contact the City's Business License Section at

(520) 791-4566 or email at license@tucsonaz.gov mailto:license@tucsonaz.gov

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E. OFFER EVALUATION AND CONTRACT AWARD

E.1. PROPOSAL EVALUATION CRITERIA – (listed in relative order of importance)

A. Relevant Experience

B. Method of Approach

C. Affordable Housing & LIHTC Expertise

D. Cost Proposal

E. Compliance & Internal Control Framework

E.2. INTERVIEWS

The City may interview some or all of the offerors at any point during the evaluation process. If interviews are conducted, information provided during the interview process will be taken into consideration in the evaluation process. The City will not reimburse the Offeror for any costs Offeror incurs during its participation in the interview process.

E.3. ADDITIONAL INVESTIGATIONS

The City may undertake any additional investigations it deems appropriate to evaluate the competence and financial stability of any offeror.

E.4. OTHER INFORMATION

Information that evaluation committee members have about an offeror beyond what is provided in the offeror’s Offer may be taken into consideration during the evaluation process.

E.5. PRICE

A. Tax Offset Policy. If applicable under Section 28-18(6) or Section 28-17(7)(d) of the Tucson Procurement Code, the City will include the amount of all business privilege taxes other than the City’s in evaluating the pricing component of each Offer.

B. Payment Discounts. Any discounts offered by Offeror for payments made within 21 calendar days or more will be deducted from the proposed price in evaluating an offeror’s pricing.

However, the City may take advantage of any early- or timely-payment discounts offered by a vendor. Any proposed payment discount will apply to all purchases and to all payment methods

E.6. CITY’S RIGHT TO WAIVE DEFECTS OR REJECT OFFERS

Notwithstanding any other provision of this solicitation, the City may:

A. Waive any immaterial defect or informality; or

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B. Reject any or all submittals, or portions thereof; or

C. Reissue the solicitation.

E.7. CONTRACT NEGOTIATIONS

At the City’s discretion, it may negotiate with one or more responsible offerors to agree upon the final conditions, terms and price of the Contract. In doing so, the City will treat offerors fairly and will not disclose to any offeror information from responses submitted by other offerors. Exclusive or concurrent negotiations do not constitute a contract award and do not confer any rights to the offerors participating in such negotiations. In the event the City deems that negotiations are not progressing, the City may formally terminate these negotiations and may enter into concurrent or exclusive negotiations with the next most qualified firm(s).

E.8. AWARD OF CONTRACT

A Contract is created when, and only when, it is formally awarded, which occurs when the Business Services Director and the City Attorney sign the Offer and Acceptance page of the Successful Offeror’s submittal. When a Contract is awarded, the City will send the Contractor a Notice of Award.

The City may first issue a Notice of Intent to Award to the Successful Offeror(s). Offeror, if it receives a Notice of Intent to Award from the City, must sign and file with the City, within ten (10) days after receipt of the Notice, all documents necessary for execution of the Contract. A Notice of Intent to Award does not create a contract. Only a subsequent formal award, as described above, creates a Contract.

E.9. MULTIPLE AWARDS

The City, at its sole discretion, may award multiple Contracts.

E.10. SUBMITTAL RESULTS

After the City issues a Notice of Award, the City will post the name(s) of the Successful Offeror(s) on the Business Services Department’s Internet site at https://procurement.opengov.com/portalucson-az/contracts

E.11. PROTESTS

Any interested party, may, in accordance with Article IX of the Tucson Procurement Code, protest either this solicitation or the award of a Contract under this solicitation. A protest based on alleged improprieties in this solicitation must be filed no later than five (5) working days before the Proposal Submittal Deadline. A protest of a proposed or actual award must be filed no later than ten (10) calendar days after the City issues a Notice of Intent to Award or, if no Notice of Intent to Award is issued, after the City issues a Notice of Award.

A protest must be made in writing and filed with the Contract Officer. It must include:

A. The name, address, and telephone number of the protestant;

B. The signature of the protestant or its representative;

https://procurement.opengov.com/portalucson-az/contracts https://procurement.opengov.com/portalucson-az/contracts

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C. The solicitation or Contract number;

D. A detailed statement of the legal and factual grounds for the protest along with copies of all relevant documents; and

E. The form of relief requested.

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F. EVALUATION CRITERIA

No. Evaluation Criteria Scoring Method Weight (Points)

1. Relevant Experience Please provide a concise description of your experience in providing services involving the following components.

A. General Ledger & Fund Accounting

B. Development & Construction Accounting

C. Accounts Payable & Receivable

D. Cash Management

E. Financial Reporting

F. Budgeting & Forecasting

G. Compliance Support

H. Audit Services

I. Internal Control & Policies

N/A N/A

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2. Method of Approach

Describe your approach and methodology so that we can understand how you work, the processes you set up to meet the compliance and controls needed for reporting within with timelines. We have listed some components of a system that is audit friendly, generates reports easily, has KPI's, and is simple to use, with appropriate checks and balances.

A. Establish & maintain GAAP-compliant nonprofit fund accounting ERP/software system to support budget planning, cashflow, revenue, expense, accounts payable, accounts receivable, cash reconciliation.

B. Payroll reconciliation with the City, where applicable

C. Establish & maintain chart of accounts with FASB, GASB and City reporting interface requirements, ideally following, consistent with, or convertible to, the City’s account structure at levels required for City reporting.

D. Segregate accounting by project, entity, funding source, and restrictions.

E. Process vendor payments with documented approval workflow.

N/A N/A

3. Affordable Housing & LIHTC Expertise Affordable Housing Development and Low- Income Tax Credits are complicated. Please demonstrate your experience working in this arena.

A. Track predevelopment, construction, and permanent financing costs.

B. Maintain development cost ledgers by source and use.

C. Support lender draw requests and construction requisitions.

D. Support LIHTC cost certification documentation.

E. Track eligible basis vs. non-eligible basis costs.

N/A N/A

4. Cost Proposal Be sure to separate costs for accounting and audit services, if submitting for both.

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5. Compliance & Internal Control

Framework Federal grants require robust compliance and accounting. Tell us about your experience with internal control frameworks and compliance. We are very interested in understanding how you will set up a system that will ensure compliance, flag discrepancies, ensure corrections, and meet mandated timelines and goals for reporting.

A. Review invoices for funding eligibility compliance.

B. Prepare grant reimbursement draw packages.

C. Maintain receivables for developer fees, asset management fees, and grants.

D. Maintain intercompany accounting with City of Tucson in compliance with City Administrative Directive (A.D.) 1-07.7 internal control standards.

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G. PRICING

ACCOUNTING SERVICES

Line Item Description Quantity Unit of Measure

Unit Cost Total

1 Accounting Process set-up and implementation

1 each

2 Fund Accounting 1 each

3 Development cost tracking/cost certification

1 each

4 Federal compliance (HOME, CDBG, ARPA etc), Section 3, & Davis Bacon tracking

1 each

5 Tax Preparation and Filing 1 each

6 Reporting:

Weekly/Monthly/Quarterly/Annual

1 each

TOTAL

AUDIT SERVICES

Line Item Description Quantity Unit of Measure

Unit Cost Total

7 General Audit 1 each

8 Single Audit 1 each

TOTAL

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H. SPECIAL TERMS AND CONDITIONS

H.1. AVAILABILITY OF FUNDS FOR THE NEXT FISCAL YEAR

Funds are not presently available for performance under this Contract. The City's obligation for performance of this Contract is contingent upon the availability of funds from which payment for Contract purposes can be made. No legal liability on the part of the City for any payment may arise for performance under this Contract until funds are made available for performance of this Contract.

H.2. CONFLICTS OF INTEREST

An Offeror responding to this solicitation acknowledges that, to the best of its knowledge, information and belief, no person has been employed or retained to solicit or secure a Contract that may be awarded pursuant to this solicitation upon a promise of a commission, percentage, brokerage, or contingent fee, and that no member of the City of Tucson Mayor and Council or any employee of the City has any financial interest in Offeror’s firm. In addition, all communications regarding this solicitation shall be directed to the Business Services Department. Interested Offerors shall refrain from engaging in any communication (written or verbal) regarding this solicitation or the matters involving this solicitation or TCC operations with any other City staff, Mayor & Council or staff of Mayor & Council.

The City reserves the right to disqualify an Offeror from further participation in the solicitation process in the event the City determines that Offeror has an actual or apparent conflict of interest with the purposes of this solicitation, or has violated this Conflict of Interest.

Upon a finding by the City that gratuities in the form of entertainment, gifts or inducements were offered or given by Offeror, or any agent or representative of Offeror, to any officer or employee of the City, including the Mayor and Council and their staff, for the purpose of securing a Contract that may be awarded pursuant to this solicitation, or securing favorable treatment with respect to the awarding, amending, or making of any determination with respect to the performance of a Contract that may be awarded under this solicitation, the City, may, by one (1) calendar day provide written notice to Offeror, terminate the right of Offeror to proceed under this solicitation; provided that the existence of the facts upon which the City made such finding shall be an issue and may be litigated in an Arizona court of competent jurisdiction.

H.3. PRICE ADJUSTMENT

At least 90 days before the date that the Contract is eligible for extension, Contractor may submit to the Contract Officer a request for price adjustments based on documented increased Contractor costs and the City may, at its discretion, make price adjustments, which will apply during the extension term.

H.4. HOUSING AND URBAN DEVELOPMENT (HUD) REQUIREMENTS

U.S. Department of Housing and Urban Development (HUD) funding may be utilized for the services under the resultant Contract. Therefore, the services under the resultant Contract are subject to the applicable HUD terms and conditions, included as attachments to this Solicitation. These terms and conditions cannot be modified or negotiated. By submitting a response, the Respondent agrees to abide

BUSINESS SERVICES DEPARTMENT Page 22 of 41 by the applicable HUD terms and conditions included as attachments to this Solicitation and incorporated into the resulting Contract.

H.5. HOUSING AND URBAN DEVELOPMENT (HUD) MAINTENANCE WAGE

RATE DETERMINATION (MWRD)

Pursuant to Davis-Bacon and Related Acts (DBRA), all maintenance laborers and mechanics employed under contracts in excess of $2,000 for the operation and non-construction maintenance of the City of Tucson’s Public Housing Authority (PHA) units must be paid no less than prevailing wages determined or adopted by the U.S. Department of Housing and Urban Development (HUD). The HUD Maintenance Wage Rate Determination (MWRD) is included as an attachment to this Solicitation and is incorporated into the resultant Contract. Any revision to the MWRD will be made via an Addendum to this Solicitation or resultant Contract. In addition, the overtime requirements of the Contract Work Hours and Safety Standards Act (CWHSSA) are applicable to maintenance contracts in excess of $100,000. The Copeland “Anti-Kickback” Act also applies. By submitting an Offer, Offeror is thereby agreeing and verifying that they will not pay their employees at rates less than detailed within the HUD MWRD attached herein.

A. Reporting

1. Unlike construction contracts subject to Davis-Bacon wage provisions, the PHA maintenance contracts subject to HUD MWRD do not require the submission of weekly payroll reports. Contractors and subcontractors are still required to maintain payroll records and must make such records available to the PHA and/or to HUD, upon request (see Labor Relations Letter No. LR 2004-01).

B. Compliance

1. The Contractor and any/all subcontractors are responsible, on no less than a semi-monthly basis, for paying not less than the applicable wage rates to all maintenance laborers and mechanics in their employ and engaged in work under the contract. The Contractor is responsible for its own full compliance, and for the full compliance of any/all subcontractors, with all wage, overtime, and record keeping requirements included in the contract.

2. The PHA and/or HUD may conduct interviews with the laborers and mechanics on the jobsite to determine if the work performed and wages received are consistent with (a) the job classifications and wage rates contained in the applicable wage determination, and (b) the classifications and wages reported by the employer on certified payrolls.

3. For further information, please see Chapter 10, Section 10 of HUD Procurement Handbook for PHAs, 7460.8 REV 2 here:

http://portal.hud.gov/hudportal/HUD?src=/program_offices/administration/hudclips/handboo ks/pihh/74608.

H.6. HOUSING AND URBAN DEVELOPMENT (HUD) SECTION 3

A. The work to be performed under this Contract is subject to the requirements of Section 3 of the Housing and Urban Development Act of 1968, as amended, 12 U.S.C. 1701u (Section 3). The purpose of Section 3 is to ensure that employment and other economic opportunities generated by HUD assistance or HUD-assisted projects covered by Section 3, shall, to the http://portal.hud.gov/hudportal/HUD?src=/program_offices/administration/hudclips/handbooks/pihh/74608 http://portal.hud.gov/hudportal/HUD?src=/program_offices/administration/hudclips/handbooks/pihh/74608

BUSINESS SERVICES DEPARTMENT Page 23 of 41 greatest extent feasible, be directed to low- and very low-income persons, particularly persons who are recipients of HUD assistance for housing.

B. The parties to this Contract agree to comply with HUD's regulations in 24 CFR Part 75, which implement Section 3. As evidenced by their execution of this Contract, the parties to this Contract certify that they are under no contractual or other impediment that would prevent them from complying with the Part 75 regulations.

C. The Contractor agrees to send to each labor organization or representative of workers with which the Contractor has a collective bargaining agreement or other understanding, if any, a notice advising the labor organization or workers' representative of the Contractor's commitments under this Section 3 clause and will post copies of the notice in conspicuous places at the work site where both employees and applicants for training and employment positions can see the notice. The notice shall describe the Section 3 preference, shall set forth minimum number and job titles subject to hire, availability of apprenticeship and training positions, the qualifications for each; and the name and location of the person(s) taking applications for each of the positions; and the anticipated date the work shall begin.

D. The Contractor agrees to include this Section 3 clause in every subcontract subject to compliance with regulations in 24 CFR Part 75, and agrees to take appropriate action, as provided in an applicable provision of the subcontract or in this Section 3 clause, upon a finding that the subcontractor is in violation of the regulations in 24 CFR Part 75. The Contractor will not subcontract with any subcontractor where the Contractor has notice or knowledge that the subcontractor has been found in violation of the regulations in 24 CFR Part 75.

E. The Contractor will certify that any vacant employment positions, including training positions, that are filled (1) after the Contractor is selected but before the Contract is executed, and (2) with persons other than those to whom the regulations of 24 CFR Part 75 require employment opportunities to be directed, were not filled to circumvent the Contractor's obligations under 24 CFR Part 75.

F. Noncompliance with HUD's regulations in 24 CFR Part 75 may result in sanctions, termination of this Contract for default, and debarment or suspension from future HUD-assisted contracts.

G. With respect to work performed in connection with Section 3 covered Indian housing assistance, section 7(b) of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 450e) also applies to the work to be performed under this Contract. Section 7(b) requires that to the greatest extent feasible (i) preference in the award of contracts and subcontracts shall be given to Indian organizations and Indian-owned Economic Enterprises.

Parties to this Contract that are subject to the provisions of Section 3 and section 7(b) agree to comply with Section 3 to the maximum extent feasible, but not in derogation of compliance with section 7(b).

H.7. TERM AND RENEWAL

The term of the Contract will commence when awarded to Contractor and remain in effect for a period of 1 year, unless terminated, canceled or extended as otherwise provided herein. The City may, at its sole option, extend the Contract's term for up to 4 additional one-year periods or portions thereof.

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H.8. TRAVEL EXPENSE ALLOWANCES

The City’s allowance is limited to the total expense resulting from traveling directly to the destination and staying only the number of days necessary to conduct official business. The Consultant is encouraged to arrive earlier or stay longer than is necessary if doing so will result in savings to the City.

In some cases, because of airline discount terms, an additional day(s) of travel will result in substantial airfare savings -- enough savings to offset additional lodging and per diem costs. The Consultant shall fly coach when the flight includes both coach and first-class seats. First-class seats may be allowed if coach seats are not available and no other flight can be substituted. At travel destinations, the City will reimburse the Consultant for the use of airport limousines and taxis. No receipts are required for reimbursement of such expenses. Additional fees or fares incurred during air travel must be substantiated by a receipt. The total reimbursement for vehicular transportation shall in no case exceed the amount that would be incurred using air transportation. Travel by personal vehicle shall be reimbursed in accordance with the current Federal per diem rates. All vehicular parking or storage costs will be reimbursed. Receipts are not required. Vehicle expense reimbursements will be paid only to the vehicle owner. Passengers are not entitled to vehicular expense reimbursement.

The City will pay the actual cost of rooms including tax based upon the Federal Per Diem rates. Both the room rate and tax paid must be substantiated by a receipt that indicates payment has been made.

All in-state travel will be reimbursed at the City’s per diem rate. A complete list of the Federal GSA Per Diem rates are available at: http://www.gsa.gov/portal/category/100120.

For meals and miscellaneous expenses, the Consultant may choose to receive either (1) the Federal GSA per diem amount (a flat rate), or (2) a reimbursement for actual expenses. A higher dollar amount is allowed under the actual expense reimbursement option; however, receipts must be retained under this option. The Consultant is not required to keep receipts if the per diem option is chosen.

Only one method of reimbursement can be used for the entire trip (i.e., the Consultant cannot request a per diem amount for some days and actual expense reimbursement for other days).

Meals provided for by another agency or others will be subtracted, if the per diem allowance is elected.

For days of arrival and departure, the per diem amount will be determined by adding the amounts below for each meal the Consultant eats at the travel destination. The current FY meal per diem for Tucson, Arizona is as follows:

The Consultants who select the per diem option and spend less than the per diem amount are encouraged to request a reimbursement only for the amount actually spent. No receipts are required to receive actual reimbursement where the amount requested is less than or equal to the per diem amount.

Miscellaneous expenses include local phone calls, snacks, and gratuities. Miscellaneous expenses are included in the per diem rate. If the actual expense reimbursement option is chosen for out-of-state travel, receipts are required for miscellaneous expenses.

Long distance telephone charges are allowed for official calls, and are governed by the following: Calls for official City business other than to City offices shall be paid by the Consultant. The Consultant will be reimbursed upon submission of appropriate documentation relative to cost and purpose of the call, and with the approval of the City Representative for this contract. Calls other than City business shall not be made at City expense.

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The above is pursuant to City policy: Administrative Directive 3.03-1, Travel Authorization and Expense Allowance.

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I. INSURANCE REQUIREMENTS

I.1. REQUIRED INSURANCE POLICIES

Contractor will obtain and maintain during the entire term of this Contract and for 2 years after the Contract term ends, the following insurance coverage from insurers that have an “A.M. Best” rating of not less than A-VII:

I.2. COMMERCIAL GENERAL LIABILITY

Policy must include Bodily Injury, Property Damage, Personal Injury and Broad Form Contractual Liability with coverage limits no lower than:

A. Each Occurrence: $1,000,000

B. General Aggregate: $2,000,000

C. Products & Completed Operations Aggregate: $2,000,000

D. Personal and Advertising Injury: $1,000,000

E. Blanket Contractual Liability: $1,000,000

I.3. COMMERCIAL AUTOMOBILE LIABILITY

Policy must include bodily injury and property damage, for any owned, hired, and/or non-owned vehicles used in performance of work under this Contract, with a Combined Single Limit no lower than $1,000,000.

I.4. WORKER'S COMPENSATION

Policy must have coverage limits no lower than:

A. Per Occurrence: Statutory

B. Employer's Liability: $1,000,000

C. Disease Each Employee: $1,000,000

D. Disease Policy Limit: $1,000,000

E. [If Contractor is a Sole Proprietor, include this waiver provision under A.R.S. § 23-961(M). To determine whether the Contractor is a Sole Proprietor, please request the Sole Proprietor/Independent Contractor form from the Contract Officer listed in the solicitation.] I am a sole proprietor, and I am doing business as [name of sole proprietor business]. I am performing work as an independent contractor for the City of Tucson. I am not the employee of the City of Tucson for workers' compensation purposes, and, therefore, I am not entitled to workers' compensation benefits from the City. I understand that if I have any employees working for me, I must maintain workers' compensation insurance on them.

BUSINESS SERVICES DEPARTMENT Page 27 of 41

I.5. PROFESSIONAL LIABILITY (ERRORS & OMISSIONS)

Policy must have coverage limits no lower than:

A. Each Claim: $1,000,000

B. Annual Aggregate: $2,000,000

I.6. POLICY CHANGE NOTICE

Contractor will give the City 30 days advance written notice before any of the above policies are changed in any manner that is inconsistent with the requirements of this Contract. The notice must be sent directly to the Procurement Division of the Business Services Department.

I.7. ADDITIONAL INSURED

The Commercial General Liability, Commercial Automobile Liability and umbrella policies where applicable will include the City as an additional insured with respect to liability arising out of the performance of this contract. The City must be covered to the full policy limits, even if those limits of liability are in excess of those required by this Contract. The coverage must be primary and any insurance carried by City is excess and not contributing.

I.8. CLAIMS-MADE COVERAGE

If any or part of the required insurance is written on a claims-made basis, any policy retroactive date must precede the date of the contract and the Contractor must maintain such coverage for a period not less than three (3) years following contract expiration, termination or cancellation.

I.9. ADDITIONAL REQUIREMENTS

Each insurance policy required by this Contract, excluding Professional Liability (Errors & Omissions), must include or be endorsed to include to provide the following:

A. A waiver of subrogation endorsement in favor of the City, for losses arising from work performed by or on behalf of the Contractor (Including Worker’s Compensation).

B. The policy is primary and any insurance carried by the City is excess and not contributing.

C. The coverage provided by the policy is not limited to the liability assumed under the indemnification provisions of this Contract.

D. The insurer will provide written notice to the City at least ten (10) calendar days before the policy is terminated or cancelled or the coverage is reduced.

I.10. PUBLIC ENTITIES

If Contractor or any sub-contractor is a public entity that self-insures as permitted by law, then the insurance requirements in this Section 8 will not apply to that entity and that entity must instead provide a Certificate of Self- Insurance.

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I.11. SUBCONTRACTORS

Contractors’ insurance certificate(s) must include all subcontractors as insureds under its policies or Contractor must give the City separate certificates and endorsements for each subcontractor showing that each subcontractor has the insurance coverage described above.

I.12. SUFFICIENCY OF COVERAGE

The City in no way warrants that the required minimum insurer rating in this Contract is sufficient to protect the Contractor from potential insurer insolvency, nor that the required liability limits are sufficient to protect Contractor.

I.13. VERIFICATION OF COVERAGE

A. Contractor will give the City certificates of insurance (ACORD form or equivalent approved by the City), signed by an authorized representative of the insurer, showing that the Contractor has all the insurance required by this Contract.

B. Contractor must deliver the certificates directly to the Procurement Division of the City’s Business Services Department before the Contractor commences work under this Contract.

C. The certificates must contain the City project/contract number and…