Request for Proposal: 2023-24 Fiscal Year

Project: PROFESSIONAL AUDIT SERVICES

Date Issued: September 25, 2024

Proposals Due: October 18, 2024, by 3:00 p.m., local time

Bid Submittal Location: Dispatcher Office

South Lane Wheels 1450 Birch Avenue, Cottage Grove, OR 97424

Owner: South Lane Wheels

1450 Birch Avenue, Cottage Grove, OR 97424

Contacts: Ruth Linoz, Executive Director

Tel: (541) 942-0456 x3; Fax: (541) 942-9691

South Lane Wheels, Inc.

Professional Audit Services

RFP 2023-24

Proposal Closing Date: October 18, 2024

TABLE OF CONTENTS

I. Introduction

II. Nature of Services Required

III. Description of South Lane Wheels

IV. Time Requirements

V. Assistance to Be Provided to the Auditor and Report Preparation

VI. Proposal Requirements

VII. Evaluation Procedures

APPENDICES

A. Sample Contract

B. Noncollusion Affidavit

C. Proposer Warranties

D. Format for Schedule of Professional Fees and Expenses to Support the Total All- Inclusive Maximum Price

Form #1 Acknowledgement of Addenda

AVAILABLE ON REQUEST

1. Fiscal Year 2022-2023 Audit of Financial Statement and Fiscal Year 2023–2024 Adopted Budget for South Lane Wheels is available as an electronic copy by request. Please call Ruth Linoz at 541-942-0456 x3.

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REQUEST FOR PROPOSALS

I. INTRODUCTION

A. General Information

South Lane Wheels, Inc. (SLW) is requesting proposals from qualified firms of certified public accountants to audit its financial statements for the fiscal year ending June 30, 2024, and the two subsequent fiscal years ending June 30, 2025, and 2026. These audits are to be performed in accordance with generally accepted auditing standards.

There is no expressed or implied obligation for South Lane Wheels to reimburse responding firms for any expenses incurred in preparing proposals in response to this request.

Any inquiries concerning the Request for Proposals (RFP) should be addressed to:

Ruth Linoz, Executive Director

1450 Birch Avenue Cottage Grove, OR 97424 Phone: (541) 942-0456 x3 Fax: (541) 942-9691 E-mail: rlinoz@southlanetransit.com

To be considered, one (1) original and three (3) copies of a proposal must be received at SLW’s administrative offices at 1450 Birch Avenue, Cottage Grove, OR 97424, by 3:00 p.m., local time, on Friday, May 3, 2019.

SLW reserves the right to reject any or all proposals submitted.

Proposals submitted will be evaluated by the Board of Director’s Evaluation Committee:

Tim Steck, SLW Board Member Brandon Parsons, SLW Board Member

With assistance provided by SLW Board Advisor: Jeanette Bailor

Proposals will be reviewed and evaluated given the scoring system outlined in Section VII of this RFP. During the evaluation process, the Evaluation Committee and SLW reserve the right, where it may serve SLW’s best interest, to request additional information or clarifications from proposers, or to allow corrections of errors or omissions.

At the discretion of SLW or the Evaluation Committee, firms submitting proposals may be requested to make oral presentations as part of the evaluation process.

SLW reserves the right to retain all proposals submitted and to use any ideas in a mailto:rlinoz@southlanetransit.com

RFP 2023-24

proposal regardless of whether that proposal is selected. Submission of a proposal indicates acceptance by the firm of the conditions contained in this RFP, unless clearly and specifically noted in the proposal submitted and confirmed in the contract between SLW and the firm selected.

It is anticipated the selection of a firm will be completed by October 31, 2024.

Following the notification of the selected firm, it is expected that a contract will be executed between both parties by November 8, 2024. A sample contract is located in Appendix A.

B. Term of Engagement

A three-year contract is contemplated subject to annual review, satisfactory negotiation of terms (including a price acceptable to both SLW and the selected firm), concurrence of the Board of Directors, and annual availability of an appropriation. Two (2) one-year extensions may be considered upon successful completion of the original three-year contract.

C. Subcontracting

Firms submitting proposals are encouraged to consider subcontracting portions of the engagement to small audit firms or audit firms owned and controlled by socially and economically disadvantaged individuals. If this is to be done, that fact, and the name of the proposed subcontracting firms, must be clearly identified in the proposal. Following the award of the audit contract, no additional subcontracting will be allowed without the express prior written consent of SLW.

II. NATURE OF SERVICES REQUIRED

A. General

SLW is soliciting the services of qualified firms of certified public accountants to audit its financial statements for the fiscal year ending June 30, 2024, and the two subsequent fiscal years ending June 30, 2025 and June 30, 2026. Two (2) one-year extensions may be considered upon successful completion of the original three-year contract. These audits are to be performed in accordance with the provisions contained in this RFP.

Services should include tax preparation and filing services.

B. Scope of Work to Be Performed

SLW desires the auditor to express an opinion on the fair presentation of its basic financial statements in conformity with generally accepted accounting principles.

The financial statement presentation follows the recommendations of the Financial Accounting Standards Board in its Statement of Financial Accounting Standards (SFAS) No. 117, Financial Statements for Not-For-Profit Organizations. Under

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SFAS No. 117, the organization is required to report information regarding its financial position and activities according to three classes of net assets;

unrestricted net assets, temporarily restricted net assets, and permanently restricted net assets.

Currently, our staff has enough competencies to produce the financial statements ourselves. We may need assistance in developing different financial statements.

C. Auditing Standards to Be Followed

To meet the requirements of this RFP, the audit shall be performed in accordance with the generally accepted auditing standards as set forth by the American Institute of Certified Public Accountants.

D. Reports to Be Issued

Following the completion of the audit of the fiscal year's financial statements, the auditor shall issue a report on the fair presentation of the financial statements in conformity with generally accepted accounting principles.

Auditors 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 to the Executive Director, Board of Directors, ODOT Public Transit, Lane Transit District (LTD) and Lane Council of Government (LCOG).

E. Working Paper Retention and Access to Working Papers

All working papers and reports must be retained, at the auditor's expense, for a minimum of three (3) years, unless the firm is notified in writing by SLW of the need to extend the retention period. The auditor will be required to make working papers available, upon request, to the following parties or their designees:

• South Lane Wheels, Inc.

• Parties designated by the federal or state governments or by SLW as part of an audit quality review process

• Auditors of entities of which SLW may be a sub recipient of grant funds

In addition, the firm shall respond to the reasonable inquiries of successor auditors and allow successor auditors to review working papers relating to matters of continuing accounting significance.

III. DESCRIPTION OF SOUTH LANE WHEELS

A. Name and Telephone Number of Contact Persons

The auditor's principal contact with SLW will be Ruth Linoz, Executive Director, or a designated representative, who will coordinate the assistance to be provided by SLW to the auditor. Telephone number is (541) 942-0456 x3.

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B. Background Information

South Lane Wheels (SLW) was founded in Cottage Grove in 1981 as a private, not for profit organization. SLW serves rural South Lane County with a population base of under 50,000 with a fleet of 8 buses that travel more than 96,000 miles annually.

During FY2324, one-way rides were in excess of 20,700.

The boundaries of SLW are the rural communities of South Lane County, encompassing approximately 52 square miles. South Lane Wheels serves the city limits and areas between London, Disston, Culp Creek, Dorena, Lorane, Creswell, Saginaw, Cottage Grove, and Eugene/Springfield metropolitan area. In FY2324 , SLW provided more than 8100 hours of Origin to Destination, and Mobility-On-Demand service.

SLW is governed by a Board of Directors comprised of seven members. The Board is responsible for the development of policies and hires and directs the activities of the Executive Director. The Executive Director, in turn, directs the daily activities of SLW and is responsible for the overall management of SLW and its employees.

SLW is committed to the successful implementation of mobility on demand service within the city limits and the successful operation of an origin to destination service for persons unable to use the Lane Transit District fixed-route system. All of SLW’s buses are equipped with wheelchair lifts or ramps.

For financial planning and control, SLW prepares and adopts an annual budget.

For FY2023-24, SLW had a total payroll of $529,205 budgeted to cover 9 FTE employees. SLW is organized into General Administration and one Operations Department. The accounting and financial reporting functions of SLW are centralized in the Operations Department.

More detailed information on the agency and its finances can be found in the FY2022-2023 Report on Audits of Financial Statements and FY2023-24 Adopted Budget, which are available by contacting Ruth Linoz at (541) 942-0456 x3.

C. Fund Structure/Budgetary Basis of Accounting

SLW uses the following budgetary fund to account for its activities:

1. General Fund. The General Fund accounts for the financial resources of SLW that are not accounted for in any other fund. Principal sources of revenue are passenger fares, contracts, service agreements, donations, state and federal grants, and interest. Primary expenditures are for personnel services, materials and services, insurance, and building maintenance programs.

2. Center Fund. This fund accounts for income and expenses related to tenant spaces and maintenance of the Churchill Center for Non-Profit Excellence building, property, and parking lots owned by South Lane Wheels, Inc.

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The Executive Director submits a proposed operating and capital budget to the Budget Committee a sufficient length of time in advance to allow adoption of the budget prior to July 1. The operating and capital budget includes proposed expenditures and the means to finance them. Public meetings are conducted to obtain community and user comments.

SLW legally adopts its annual budget prior to July 1 through passage of a resolution. The resolution authorizes appropriations by fund and at broad classification levels for personal services, materials and services, capital outlay, and contingency. The budget is developed and approved by the board. It is also monitored by the board throughout the year, and check payments over $1000 require two signatures prior to mailing the check.

The Board of Directors, by resolution, may amend the budget as originally adopted.

D. Magnitude of Finance Operations

The finance division is headed by Ruth Linoz and consists of one employee. By position title, these employees include Executive Director, Executive Coordinator, and Operations Supervisor/Bookkeeper. The average annual payroll is $475,000, the average number of accounts payable checks p e r m o n t h is 50, and average amount per month is $64,000, and the average cash fare deposits per week is $315.

IV. TIME REQUIREMENTS

A. Proposal Calendar

The following is a list of key dates up to and including the date proposals are due to be submitted:

Request for Proposals issued September 25, 2024

Due date for proposals October 18, 2024, by 3:00 p.m., local time

Date for interviews (if needed) TBD

B. Notification and Contract Dates

Selected firm notified October 31, 2024

Contract date by November 8, 2024

C. Timeline for Work/Audit Reports Due

The auditor shall, as part of the proposal, provide a tentative timeline for work to be performed related to the audit of the financial statements for the year ended June 30, 2024. Agency personnel will be available for interim field work per arrangement with auditor and will have the books closed, accounts reconciled, and draft statements prepared by the second week in February 2025.

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The auditor shall provide to SLW by November 29, 2024, both a detailed audit plan and a list of all schedules to be prepared by SLW.

SLW shall prepare draft financial statements and notes by the beginning of year-end field work. The auditor shall provide all recommendations, revisions, and suggestions for improvement to SLW by January 13, 2025.

The auditor shall have reviewed drafts of the audit report(s) prepared by the auditor’s staff and recommendations to management available for review by Ruth Linoz, Executive Director, no later than February 14, 2025.

V. ASSISTANCE TO BE PROVIDED TO THE AUDITOR AND REPORT PREPARATION

A. Finance and Clerical Assistance

Finance staff and responsible management personnel will be available during the audit to assist the firm by providing information, documentation, and explanations.

The preparation of confirmations will be the responsibility of SLW. In addition, some clerical support will be made available to the auditor for the preparation of routine letters and memoranda.

B. Statements and Schedules to Be Prepared by the Staff of South Lane Wheels

SLW staff will prepare all necessary and requested account reconciliations and journal entries, including but not limited to the following:

• Reconciliation of all bank accounts including outstanding checks at June 30 and deposits in transit as of June 30

• Cash reconciliations for subsequent months

• Schedule of cash transfers June 15 through July 15

• Check register for fiscal year and subsequent period

• Schedule of all petty cash/change funds

• Schedule of all investments with note disclosure

• Schedule of aged accounts receivables as of June 30

• Schedule of subsequent cash receipts

• Schedule of all receivables written off during the year

• Schedule of all grants receivable, receipts, and disbursements

• Schedule of additions, deletions, sales, and gains and losses related to capital assets and the deposition of capital assets

• Schedule of depreciation and changes to accumulated depreciation

• Schedule of all vendor accounts payable at June 30

• Schedule of all vendor payments by check number, amount, and account distribution

• Schedule of subsequent payments

• Schedule of accrued payroll and related accrued payroll taxes and withholdings as of June 30

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• Schedule of vacation and sick leave accrual

• Schedule of unearned revenues as of June 30

• Schedule of liability claims payable as of June 30

• Schedule of miscellaneous and other incomes

• Schedule of interest earnings

• Schedule of professional services vendors and payments made during the year

• Schedule of related party activities

• Schedule of contractual commitments at year end

SLW staff will endeavor to provide all schedules and client-prepared work papers in electronic formats such as the current version of Microsoft Excel and portable document format (PDF).

C. Work Area, Photocopying, and Fax Machines

SLW will provide the auditor with reasonable workspace, tables, and chairs. The auditor will also be provided with access to photocopying facilities and fax machines, should these be needed.

VI. PROPOSAL REQUIREMENTS

A. Proposal General Requirements

1. Inquiries

Inquiries concerning the Request for Proposals and the subject of the Request for Proposals must be made to:

Ruth E. Linoz Executive Director Phone: (541) 942-0456 x3

CONTACT WITH PERSONNEL OF SOUTH LANE WHEELS OTHER

THAN RUTH LINOZ REGARDING THIS REQUEST FOR PROPOSALS

MAY BE GROUNDS FOR ELIMINATION FROM THE SELECTION

PROCESS.

2. Addenda

Any changes resulting from inquiries shall be formalized by an issued addendum. Modifications to this RFP shall be made only by written addenda issued to all RFP holders of record. Verbal instructions, interpretations, and changes shall not serve as official expressions of SLW and shall not be binding. All cost adjustments or other changes resulting from said addenda shall be taken into consideration by proposers and included in their proposals.

mailto:rlinoz@southlanetransit.com

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3. Submission of Proposals

The following material is required to be received at SLW’s Administrative Office, 1450 Birch Avenue, Cottage Grove, OR 97424, by 3:00 p.m., local time, on October 18, 2024, for a proposing firm to be considered:

a. The proposal shall submit one (1) original copy (so marked) and three (3) copies of a Technical Proposal in a sealed envelope marked as follows:

SEALED TECHNICAL PROPOSAL

SOUTH LANE WHEELS

PROFESSIONAL AUDIT SERVICES

REQUEST FOR PROPOSALS#: 2023-24

DUE DATE: October 18, 2024

TIME DUE: 3:00 p.m., local time

Envelope should clearly display the Name and Address of Bidder in the upper left-hand corner.

The Technical Proposal should include the following:

(i) Title Page. Title page showing the request for proposals subject; the firm's name; the name, address, and telephone number of the contact person; and the date of the proposal.

(ii) Table of Contents. Include Table of Contents for proposal.

(iii) Transmittal Letter. A signed letter of transmittal briefly stating the proposer's understanding of the work to be done, the commitment to perform the work within the time period, a statement why the firm believes itself to be best qualified to perform the engagement and a statement that the proposal is a firm and irrevocable offer for the fiscal year ending June 30, 2024.

(iv) Detailed Proposal. The detailed proposal should follow the order set forth in Section VI.B of this RFP.

(v) Noncollusion Affidavit. Executed copies of Appendix B, Noncollusion Affidavit.

(vi) Proposer Warranties. Executed copies of Appendix C, Proposer Warranties.

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(vii) Format for Schedule of Professional Fees and

Expenses to Support the Total All- Inclusive Maximum Price. Executed copies of Appendix D.

(viii) Form #1 Acknowledgement of Addenda. Complete and submit with proposal.

b. The proposer shall submit one (1) original and three (3) copies of a Price Proposal in a separate sealed envelope marked as follows:

SEALED PRICE PROPOSAL

SOUTH LANE WHEELS PROFESSIONAL

AUDIT SERVICES

Envelope should clearly display the Name and Address of Bidder in the upper left-hand corner.

c. Proposers should send the completed proposal consisting of the two (2) separate envelopes to the following address:

1450 Birch Avenue Cottage Grove, OR 97424

d. The completed proposal package consisting of the two (2) separate envelopes should clearly display the Name and Address of Bidder and be marked as follows on the outside of the proposal package:

PROPOSAL FOR PROFESSIONAL AUDIT SERVICES

SOUTH LANE WHEELS

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B. Technical Proposal

1. Proposal General Requirements

The purpose of the Technical Proposal is to demonstrate the qualifications, competence, and capacity of the firms seeking to undertake an independent audit of SLW in conformity with the requirements of this RFP. As such, the substance of proposals will carry more weight than their form or manner of presentation. The Technical Proposal should demonstrate the qualifications of the firm and of the particular staff to be assigned to this engagement. It also should specify an audit approach that will meet the RFP requirements.

THERE SHOULD BE NO DOLLAR UNITS OR TOTAL COSTS

INCLUDED IN THE TECHNICAL PROPOSAL DOCUMENT.

The Technical Proposal should address all the points outlined in the RFP (excluding any cost information, which should only be included in the sealed price proposal bid). The Technical Proposal should be prepared simply and economically, providing a straightforward, concise description of the proposer's capabilities to satisfy the requirements of the RFP. While additional data may be presented, the following subjects, Items 2-8, must be included. They represent the criteria against which the proposal will be evaluated.

2. Independence

The firm should provide an affirmative statement that it is independent of SLW as defined by the American Institute of Certified Public Accountants

(AICPA).

The firm should also list and describe the firm's (or proposed subcontractors') professional relationships involving SLW for the past five

(5) years, together with a statement explaining why such relationships do not constitute a conflict of interest relative to performing the proposed audit.

In addition, the firm shall give SLW written notice of any professional relationships entered into during the period of this agreement.

3. License to Practice

An affirmative statement should be included that the firm and all assigned key professional staff are properly licensed to practice in the state of Oregon.

4. Firm Qualifications and Experience

The proposer should state the size of the firm, the size of the firm's Not For Profit audit staff, the location of the office from which the work on this engagement is to be performed, the number and nature of the professional staff to be employed in this engagement on a full-time basis, and the number and nature of the staff to be so employed on a part-time basis.

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If the proposer is a joint venture or consortium, the qualifications of each firm comprising the joint venture or consortium should be separately identified, and the firm that is to serve as the principal auditor should be noted, if applicable.

The firm is also required to submit a copy of the report on its most recent external quality control review, with a statement whether that quality control review included a review of specific Not For Profit engagements.

The firm shall also provide information on the results of any federal or state desk reviews or field reviews of its audits during the past three (3) years. In addition, the firm shall provide information on the circumstances and status of any disciplinary action taken or pending against the firm during the past three (3) years with state regulatory bodies or professional organizations.

5. Partner, Supervisory, and Staff Qualifications and Experience

Identify the principal supervisory and management staff, including engagement partners, managers, other supervisors, and specialists, who would be assigned to the engagement. Indicate whether each such person is registered or licensed to practice as a certified public accountant in Oregon. Provide information on the Not For Profit auditing experience of each person, including information on relevant continuing professional education for the past three (3) years and membership in professional organizations relevant to the performance of this audit.

Provide as much information as possible regarding the number, qualifications, experience, and training, including relevant continuing professional education, of the specific staff to be assigned to this engagement. Indicate how the quality of staff over the term of the agreement will be assured.

6. Prior Engagements with South Lane Wheels and/or Similar Engagements with Other Not For Profit Entities

List all engagements with SLW within the last five (5) years.

For the firm's office that will be assigned responsibility for the audit, list the most significant engagements (maximum of eight) performed in the last five (5) years that are similar to the engagement described in this RFP but not with SLW.

Engagements involving Not For Profits that provide on demand services should be listed first, then other Not For Profits. These engagements should be ranked on the basis of total staff hours. Indicate the scope of work, date, engagement partners, total hours, and the name and telephone number of the principal client contact.

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7. Specific Audit Approach

The proposal should set forth a work plan, including an explanation of the audit methodology to be followed, to perform the services required in Section II of this RFP.

Proposers will be required to provide the following information on their audit approach:

a. Level of staff and number of hours to be assigned to each proposed segment of the engagement

NO PRICES SHOULD BE INCLUDED IN THE TECHNICAL

PROPOSAL.

b. Sample size and the extent to which statistical sampling is to be used in the engagement

c. Extent of use of software applications in the engagement

d. Type and extent of analytical procedures to be used in the engagement

e. Approach to be taken to gain and document an understanding of

SLW’s internal control structure

f. Approach to be taken in determining laws and regulations that will be subject to audit test work

g. Approach to be taken in drawing audit samples for purposes of tests of compliance

8. Identification of Anticipated Potential Audit Problems

The proposal should identify and describe any anticipated potential audit problems, the firm's approach to resolving these problems, and any special assistance that will be requested from SLW.

NO PRICES SHOULD BE INCLUDED IN THE TECHNICAL PROPOSAL.

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C. Sealed Price Proposal

1. Total All-Inclusive Maximum Price

The sealed Price Proposal should contain all pricing information relative to performing the audit engagement as described in this RFP. The separate bid for preparing the audit of the financial statement and for assistance in preparing statements and other write up work all-inclusive maximum price to be bid is to contain all direct and indirect costs including all out-of- pocket expenses.

SLW will not be responsible for expenses incurred in preparing and submitting the technical proposal or the sealed Price Proposal. Such costs should not be included in the proposal.

The first page of the sealed Price Proposal should include the following information:

a. Name of firm

b. Certification that the person signing the proposal is entitled to represent the firm, empowered to submit the bid, and authorized to sign a contract with SLW

c. A total all-inclusive maximum price for each year of the three-year engagement

2. Rates by Partner, Specialist, Supervisory, and Staff Level Times Hours

Anticipated for Each

The second page of the sealed Price Proposal should include a schedule of professional fees and expenses, presented in the format provided in Appendix E that supports the total all-inclusive maximum price.

3. Out-of-pocket Expenses Included in the Total All-inclusive Maximum Price and Reimbursement Rates

Out-of-pocket expenses for firm personnel (e.g., travel, lodging, and subsistence) will be reimbursed at the rates used by SLW for its employees.

All estimated out-of-pocket expenses to be reimbursed should be presented on the second page of the sealed Price Proposal in the format provided in Appendix E. All expense reimbursements will be charged against the total all-inclusive maximum price submitted by the firm.

In addition, a statement must be included in the sealed Price Proposal stating that the firm will accept reimbursement for travel, lodging, and subsistence at the prevailing SLW rates for its employees.

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4. Rates for Additional Professional Services

If it should become necessary for SLW to request the auditor to render any additional services to either supplement the services requested in this RFP or to perform additional work as a result of the specific recommendations included in any report issued on this engagement, then such additional work shall be performed only if set forth in an addendum to the contract between SLW and the firm. Any such additional work agreed to between SLW and the firm shall be performed at the same rates set forth in the schedule of fees and expenses included in the sealed Price Proposal.

5. Manner of Payment

Progress payments will be made on the basis of hours of work completed during the course of the engagement and out-of-pocket expenses incurred in accordance with the firm's Price Proposal. Interim billing shall cover a period of not less than a calendar month.

VII. EVALUATION PROCEDURES

A. Evaluation Committee

Proposals submitted will be evaluated by the Board of Director’s Finance Committee:

Tim Steck, SLW Board Member Brandon Parsons, SLW Board Member

With assistance provided by SLW Board Advisor: Jeanette Bailor

B. Review of Proposals

The Evaluation Committee will use a point formula during the review process to score proposals. Each member of the Evaluation Committee will first score each technical proposal by each of the criteria described in Section VII.C below. The committee will then convene to review and discuss these evaluations and to combine the individual scores to arrive at a composite technical score for each firm. At this point, firms with an unacceptably low technical score will be eliminated from further consideration.

After the composite technical score for each firm has been established, the sealed Price Proposal will be opened, and additional points will be added to the technical score based on the price bid. The maximum score for price will be assigned to the firm offering the lowest total all-inclusive maximum price.

Appropriate fractional scores will be assigned to other proposers.

SLW reserves the right to retain all proposals submitted and use any idea in a proposal regardless of whether that proposal is selected.

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C. Evaluation Criteria

Proposals will be evaluated using three sets of criteria. Firms meeting the mandatory criteria will have their proposals evaluated and scored for both technical qualifications and price. The following represent the principal selection criteria, which will be considered during the evaluation process:

1. Mandatory Elements

a. The audit firm is independent and licensed to practice in Oregon.

b. The firm has no conflict of interest with regard to any other work performed by the firm for SLW.

c. The firm adheres to the instructions in this Request for Proposals on preparing and submitting the proposal.

d. The firm submits a copy of its last external quality control review report, and the firm has a record of quality audit work.

2. Technical Quality (Maximum Points – 75)

a. Expertise and Experience (Maximum Points - 40)

(1) The firm's past experience and performance on comparable government engagements

(2) The quality of the firm's professional personnel to be assigned to the engagement and the quality of the firm's management support personnel to be available for technical consultation

b. Audit Approach (Maximum Points - 35)

(1) Adequacy of proposed staffing plan for various segments of the engagement

(2) Adequacy of sampling techniques

(3) Adequacy of analytical procedures

3. Price (Maximum Points - 25)

COST WILL NOT BE THE PRIMARY FACTOR IN THE SELECTION OF

AN AUDIT FIRM.

D. Oral Presentations

During the evaluation process, the Evaluation Committee may, at its discretion, request any one or all firms to make oral presentations. Such presentations will provide firms with an opportunity to answer any questions the Evaluation Committee may have on a firm's proposal. Not all firms may be asked to make such oral presentations.

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E. Final Selection

The Board of Directors will select a firm based upon the recommendation of the Evaluation Committee. It is anticipated that this selection will be finalized at the regular SLW Board meeting in October or by October 31, 2024. Following notification of the firm selected, it is expected a contract will be executed between both parties by November 8, 2024.

F. Right to Reject Proposals

Submission of a proposal indicates acceptance by the firm of the conditions contained in this RFP unless clearly and specifically noted in the proposal submitted and confirmed in the contract between SLW and the firm selected.

SLW reserves the right, without prejudice, to reject any or all proposals.

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APPENDIX A

SAMPLE CONTRACT

SOUTH LANE WHEELS PROFESSIONAL AUDIT SERVICES CONTRACT

This professional services contract for audit services with an independent Certified Public Accounting firm is made and entered into by and between South Lane Wheels with its principal offices at 1450 Birch Avenue, Cottage Grove, Oregon 97424 (hereinafter referred to as “SLW”) and XXXX (hereinafter referred to as “Auditor”).

Recitals

WHEREAS, SLW is a publicly funded transit agency that provides a transportation service to the rural communities of South Lane County and areas of Eugene/Springfield, Oregon.

WHEREAS, Auditor is engaged in the business of acting as an independent Certified Public Accounting firm.

NOW THEREFORE, for and in consideration of the mutual covenants and agreements herein contained, the parties hereto covenant and agree as follows:

1. Term

A three-year contract is anticipated, beginning November 8, 2024, subject to annual review, satisfactory negotiation of terms (including a price acceptable to both SLW and the selected firm), concurrence of the Board of Directors, and annual availability of an appropriation.

Two (2) one-year extensions may be considered upon successful completion of the original three-year contract.

2. Contract Documents

Each of the documents listed below is incorporated into this contract by this reference. Any conflict between any of the documents listed below shall be resolved in favor of that document which has the lower number, listed in parentheses below:

(1) Exhibit A – RFP 2023-24 and addenda XXXX (incorporated by reference)

(2) Exhibit B – Auditor’s Proposal dated XXXX(incorporated by reference)

(3) Exhibit C – Price Proposal

3. Compensation

The professional fee for the work defined in Exhibit C is for the amount of $XXXX for the first year. Future years are subject to annual review, and an invoice will be issued on an annual basis.

Fees will be billed monthly for work performed and are payable thirty (30) days after receipt by SLW. SLW would prefer invoices be sent electronically in PDF format, if at all possible. Please send them via e-mail to bookkeeper@southlanetransit.com.

If mailing, please send to the following address:

ATTN: Accounts Payable 1450 Birch Avenue Cottage Grove, OR 97424-1417

4. Auditor Is an Independent Contractor

Auditor shall be an independent Auditor for all purposes and shall be entitled to no compensation other than the compensation provided for under this contract.

5. Project Manager

All routine correspondence and communication regarding this contract shall be sent to the Project Managers for each entity.

SLW’s Project Manager is:

Executive Director South Lane Wheels 1450 Birch Avenue Cottage Grove, OR 97424-1417 Phone: (541) 942-0456 x3 Fax: (541) 942-9691

Auditor’s project manager is:

6. Publicity

Auditor shall make no news release, press release, nor statement to a member of the news media regarding this contract without prior written authorization from SLW.

7. Indemnification

Auditor shall indemnify, hold harmless, and defend SLW and its representatives, officers, directors, and employees from any loss or claim made by third parties including legal fees and costs of defending actions or suits, resulting directly or indirectly from Auditor’s performance and or nonperformance of this contract, where the loss or claim is attributable to the negligence or other fault of Auditor, its employees, representatives, or subcontractors. If the loss or claim is caused by the joint concurrent negligence or other fault of SLW and Auditor, the loss or claim shall be borne by each in proportion to the degree of negligence or other fault attributable to each.

mailto:bookkeeper@ mailto::%20rlinoz@southlane

The Auditor shall furnish SLW’s Project Manager with Certificates of Insurance that indicate that insurance coverage has been obtained or is in force as follows:

a. General Liability

The contractor shall secure at his/her expense and keep in effect during the term of this contract, Comprehensive General Liability with Extended Coverage Endorsement and Comprehensive Auto Liability from an insurance company authorized to do business in the state of Oregon.

Coverage limits shall not be less than $1,000,000.

b. Workers’ Compensation

The Contractor, its subcontractors, if any, and all employers working under this contract are subject employers under the Oregon Workers’ Compensation Law and shall comply with ORS 656.017, which requires them to provide workers’ compensation coverage for all subject workers.

Contractor warrants that all persons engaged in contract work and subject to the Oregon Workers’ Compensation Law are covered by a workers’ compensation plan or insurance policy that fully complies with Oregon law. Contractor shall indemnify SLW for any liability incurred by SLW as a result of Contractor's breach of the warranty under this paragraph.

8. Public Contract Provisions

Contract shall comply with all federal, state, and local laws, codes, regulations, and ordinances applicable to the services under this contract. All applicable provisions under ORS Chapter 279 are incorporated by reference and shall be deemed a part of this contract as if fully set forth.

9. Hours of Employment

Auditor shall comply with applicable state and federal employment laws related to hours of employment in carrying out work tasks under this contract.

10. Assignment

Auditor may not assign, delegate, or subcontract for performance of any of its responsibilities under this contract without SLW’s prior written consent.

11. Ownership of Work Product

All work products of the Auditor that result from this contract shall be the exclusive property of South Lane Wheels and shall be delivered to SLW upon completion of the Work or the termination of this contract. Auditor may retain copies of any work product.

12. Termination for Convenience

SLW may terminate all or part of this contract upon determining that termination is in the public interest. Termination under this paragraph shall be effective upon delivery of written notice of termination to Auditor. Upon termination under this paragraph, Auditor shall be entitled to payment in accordance with the terms of the contract for contract work completed before termination and to payment for all reasonable contract close-out costs.

Within thirty (30) days after termination pursuant to this paragraph, Auditor shall submit an itemized invoice for all unreimbursed contract work completed before termination and all contract close-out costs actually incurred by Auditor. SLW shall not be liable for any costs invoiced later than thirty (30) days after termination unless Auditor can show good cause beyond its control for the delay.

13. Termination for Default

If Auditor fails to perform in the manner called for in this contract, or if Auditor fails to comply with any other provisions of the contract, SLW may terminate this contract for default. Termination shall be affected by serving a notice of termination on Auditor setting forth the manner in which Auditor is in default. Auditor shall be paid the contract price only for services performed in accordance with the manner of performance set forth in this contract. If it is later determined by SLW that Auditor had an excusable reason for not performing, such as a strike, fire, flood, or other event that is not the fault of, or is beyond the control of, Auditor, SLW may allow Auditor to continue work or may treat the termination as a termination for convenience.

14. Remedies

a. In the event of termination of this contract by SLW because of a breach by the

Auditor, SLW may complete the Work either by itself or by contract with other persons, or any combination thereof.

b. In the event of breach of this contract by SLW, the Auditor’s remedy shall be limited to termination of this contract and payment for work performed to the date of termination.

15. Nondiscrimination

During the term of this contract, Auditor shall not discriminate against any employee or applicant for employment because of physical disability, race, religion, color, sex, age, or national origin. Contractor shall comply with all applicable requirements of federal and state civil rights and rehabilitation statutes, rules and regulations. Contractor shall also comply with the Americans with Disabilities Act of 1990 (Pub I. No. 101-336) including Title II of the Act, ORS 659.425, and all regulations and administrative rules established pursuant to those laws.

16. Jurisdiction

This contract shall be governed by the laws of the State of Oregon, and the parties agree to submit to the jurisdiction of the courts of the State of Oregon and to the venue of the Lane County Circuit Court.

17. Compliance with Laws and Regulations

In connection with its activities under this agreement, Auditor shall comply with all applicable federal, state, and local laws, regulations, and policies, including, but not limited to, those related to equal employment opportunity, nondiscrimination, and affirmative action,

18. Integration and Modification

This contract includes the entire agreement of the parties and supersedes any prior discussions or agreements regarding the same subject. This contract may be modified only by a written agreement signed by authorized representatives of the parties.

19. Mediation

Should any dispute arise between the parties concerning this agreement, which is not resolved by mutual agreement, it is agreed that it will be submitted to mediated negotiation prior to any party commencing litigation. In such an event, the parties to this agreement agree to participate in good faith in a non-binding mediation process. The mediator shall be selected by mutual agreement of the parties, but in the absence of such agreement each party shall select a temporary mediator and those mediators shall jointly select the permanent mediator. All costs of mediation shall be borne equally by the parties.

20. Authority

The representatives signing on behalf of the parties certify that they are duly authorized by the party for which they sign to make this contract.

21. Unilateral Modifications

To expedite processing of routine contract changes, SLW may issue “unilateral” modifications to this contract, upon verbal consent of Auditor, to accomplish the following changes: (1) a short extension of the contract term to allow completion of the work scope, or (2) a small increase in the contract price to reflect additional work necessary to complete the contract objectives. In accomplishing these unilateral modifications, SLW will obtain verbal consent of Auditor’s Project Manager, or designee, note the date that consent was obtained within the modification, and forward a signed copy of the modification to Auditor. Such unilateral modifications shall be effective on the date SLW obtains Auditor’s verbal consent.

SLW may issue a unilateral modification, without Auditor’s verbal consent, to notify Auditor of (1) a change in SLW’s Project Manager, or (2) SLW’s election to exercise a unilateral option contained in the contract.

22. Access to Records

South Lane Wheels, Oregon Department of Transportation, and their duly authorized representatives shall have access to books, documents, papers, and records of Contractor which are directly pertinent to this contract for the purpose of making audit, examination, excerpts, and transcripts for a period of three (3) years past the completion date of the contract.

23. Certificate of Compliance with Oregon Tax Laws

By executing this contract, Auditor certifies under penalty of perjury that Auditor is, to the best of Auditor’s knowledge, not in violation of any Oregon tax law imposed by ORS Chapters 118, 119, 314, 316, 317, 318, 320, 321, and 323 and Sections 10 to 20, Chapter 533, Oregon Laws 1981, as amended by Chapter 16, Oregon Laws 1982 (first special session); the Homeowners and Renters Property Tax Relief Program under ORS

310.630 to 310.690; and local taxes administered by the Oregon Department of Revenue under ORS 305.620.

SOUTH LANE WHEELS AUDITOR

By: By:

Title: Executive Director Title:

Date: Date:

Address:

Telephone: ( )

Fax: ( )

Federal Employer ID #:

Bid Closing Date: October 18, 2024

APPENDIX B

NONCOLLUSION AFFIDAVIT

I state that I am (sole owner) (a partner) (officer of the foregoing corporation) (agent of the above bidder) of and that I am authorized to make this affidavit on behalf of my firm, and its owners, directors, and officers. I am the person responsible in my firm for the price(s) and the amount of this bid.

I state that:

(1) The price(s) and amount of this bid have been arrived at independently and without consultation, communication, or agreement with any other contractor, bidder, or potential bidder, except as disclosed on the attached appendix.

(2) That neither the price(s) nor the amount of this bid, and neither the approximate price(s) nor approximate amount of this bid, have been disclosed to any other firm or person who is a bidder or potential bidder, and they will not be disclosed before the bid opening/closing.

(3) No attempt has been made or will be made to induce any firm or person to refrain from bidding on this contract, or to submit a bid higher than this bid, or to submit any intentionally high or competitive bid or other form of complementary bid.

(4) The bid of my firm is made in good faith and not pursuant to any agreement or discussion with, or inducement from, any firm or person to submit a complementary or other form of competitive bid.

(5) , its affiliates, subsidiaries, officers, directors, and employees are not currently under investigation by any governmental agency and have not in the last four years been convicted of or found liable for any act prohibited by state or federal law in any jurisdiction, involving conspiracy or collusion with respect to bidding on any public contract, except as described on the attached appendix.

I state that understands and acknowledges that the above representations are material and important and will be relied on by South Lane Wheels in awarding the contract(s) for which this bid is submitted. I understand and my firm understands that any misstatement in this affidavit is and shall be treated as fraudulent concealment from South Lane Wheels of the true facts relating to the submission of bids for this contract.

Signature of Official

Name of Person

Position

APPENDIX C

PROPOSER WARRANTIES

A. Proposer warrants that it is willing and able to comply with State of Oregon laws with respect to foreign (non-State of Oregon) corporations.

B. Proposer warrants that it is willing and able to obtain an errors and omissions insurance policy providing a prudent amount of coverage for the willful or negligent acts, or omissions of any officers, employees, or agents thereof.

C. Proposer warrants that it will not delegate or subcontract its responsibilities under an agreement without the prior written permission of South Lane Wheels.

D. Proposer warrants that all information provided by it in connection with this proposal is true and accurate.

Signature of Official:

Name (typed):

Title:

Firm:

Date:

Professional Audit Services

Hours

Quoted Hourly Rates

APPENDIX D

SCHEDULE OF PROFESSIONAL FEES AND EXPENSES

For the Audit of the Fiscal Year 2023-24 Financial Statements

Total

Note: The rate quoted should not be presented as a general percentage of the standard hourly rate or as a gross deduction from the total all-inclusive maximum price.

RFP 2023-24

For the Audit of the Fiscal Year 2024-25 Financial Statements

RFP 2023-24

For the Audit of the Fiscal Year 2025-26 Financial Statements

FORM #1

ACKNOWLEDGMENT OF ADDENDA

The following form shall be completed and included in the Proposal.

Failure to acknowledge receipt of all addenda may cause the Proposal to be considered nonresponsive to the solicitation. Acknowledged receipt of each addendum must be clearly established and included with the Proposal.

The undersigned acknowledges receipt of the following addenda to the documents:

Addendum No. Dated

Addendum No. Dated

Addendum No. Dated

Addendum No. Dated

Addendum No. Dated

Addendum No. Dated

Addendum No. Dated

Addendum No. Dated

Addendum No. Dated

Addendum No. Dated

Contractor Name:

Signature of Authorized Representative:

Printed Name: Date:

Title/Position: