Independent_Audit_and_Single_Audit_Services.pdf

REQUEST FOR PROPOSAL

BA12.1.25

INDEPENDENT AUDIT AND SINGLE AUDIT SERVICES

City of Scranton

340 N Washington Ave

Scranton, PA 18503

RELEASE DATE: December 4, 2025

DEADLINE FOR QUESTIONS: January 9, 2026

RESPONSE DEADLINE: January 13, 2026, 10:00 am

RESPONSES MUST BE SUBMITTED ELECTRONICALLY TO:

https://secure.procurenow.com/portal/scrantonpa https://secure.procurenow.com/portal/%7bproject.government.code%7d

City of Scranton

REQUEST FOR PROPOSAL

Independent Audit and Single Audit Services

I. INTRODUCTION

II. GENERAL INFORMATION

III. GENERAL CONDITIONS

IV. PROBLEM STATEMENT

V. CRITERIA FOR SELECTION

VI. PROPOSAL REQUIREMENTS

VII. SCOPE OF WORK

Request For Proposal #BA12.1.25 Title: Independent Audit and Single Audit Services

1. INTRODUCTION

1.1. Summary

The City of Scranton Office of Business Administration is seeking separate sealed proposals for an individual or firm to provide Independent Audit and Single Audit Services will be received online by the City of Scranton Controller via the City’s e-Procurement Portal until 10:00 am, Tuesday, January 13, 2026, at which time such bids will be opened in City Council Chambers on the 2nd Floor of City Hall. A video of the bid opening will be available for public viewing at www.youtube.com/user/electriccitytv570 subsequent to the live opening.

CITY OF SCRANTON

Independent Audit and Single Audit Services

Proposals shall be made upon the specifications included in the official Proposal Request which may be obtained by visiting the City of Scranton’s e-Procurement Portal, https://secure.procurenow.com/portal/scrantonpa. If you intend to submit a proposal, you shall register on the City’s e-Procurement Portal. Once registered, companies may view and click

"Follow" to be a prospective Respondent for this solicitation and will appear on the follower’s list. Companies that fail to follow this project will not receive automatic addenda notifications, nor will they be able to draft a response in the City’s e-Procurement Portal, and therefore will be unable to participate or be considered for this RFP.

All proposal documents and supplementary documents must be uploaded and submitted using the City’s e-Procurement Portal prior to 10:00 am on Tuesday, January 13, 2026, as instructed in this solicitation. Once file(s) have been uploaded and the submission status shows as

“Submitted,” the submission is complete. At that point, the Respondent's representative who is registered with the City will receive an email confirmation from the City’s e-Procurement Portal.

All proposals must be accompanied by a certificate of insurance, a signed affirmative action, non-segregated facilities, non-collusion affidavits, and disclosure by current contractor.

All communications regarding technical, scope, and/or project related questions and requests for clarifications, changes, exceptions, and deviations to the terms and conditions set forth in this

RFP shall be submitted via “Q&A” through the City’s e-Procurement Portal, before the deadline of 5:00 pm on Friday, January 9, 2026 and according to these specifications herein.

If a Respondent encounters any technical difficulties utilizing the City's e-Procurement Portal, a representative may contact OpenGov, the Software Administrator, using the real-time chat function on the website (located in lower right-hand corner of the screen), or via email at support@procurenow.com. It is still the Respondent's responsibility to ensure that their response is submitted before the deadline.

1.2. Contact Information

Eileen Cipriani

Director https://www.youtube.com/user/electriccitytv570

Email: ecipriani@scrantonpa.gov

Phone: (570) 407-0173

Department:

Business Administration

Department Head:

Eileen Cipriani

Business Administrator

1.3. Timeline

Release Project Date December 4, 2025

Question Submission Deadline January 9, 2026, 5:00pm

Proposal Submission Deadline January 13, 2026, 10:00am mailto:ecipriani@scrantonpa.gov tel:(570)407-0173

2. GENERAL INFORMATION

A. PURPOSE

1. This Request for Proposals (RFP) provides interested parties with sufficient information to prepare and submit proposals for consideration by the City of Scranton for Independent Audit and Single Audit Services.

B. ISSUING OFFICE

1. This RFP is issued for the City of Scranton. The submittal of proposals must be submitted no later than 10:00 am on Tuesday, January 13, 2026 to the City of

Scranton Controller via the City’s e-Procurement Portal. Hard copy (mailed or hand delivered), Fax, or e-mail submittals will not be accepted or considered.

2. A pre-proposal conference will not be held.

3. Proposals will be handled confidentially by the City during the pre-award process.

4. The proposal shall be binding for a period of sixty (60) days from the due date for submission.

5. The City will not be responsible for any expenses incurred by an entity submitting a proposal in connection with this procurement.

6. Bonds: Not required for this project.

C. GENERAL CONSIDERATIONS

1. QUESTIONS

a. Questions about this project shall be submitted in writing via “Q&A” through the

City’s e-Procurement Portal, before 5:00 pm on Friday, January 9, 2026.

b. All questions must be received before the deadline set forth above. Inquiries received afterwards will not receive responses.

c. No telephone calls with questions will be taken.

2. ADDENDA

a. To ensure consistent interpretation of certain items, answers to questions the City deems to be in the interest of all will be made available to all Respondents.

b. Responses to questions will be issued in the form of an Addendum to the RFP.

c. Unless otherwise specified, any addenda issued while this RFP is open and still accepting Proposals must be acknowledged electronically via the City’s e-

Procurement Portal, which will be made part of the proposal. Addenda notifications will be provided to those listed on the Follower’s List via email.

3. GENERAL CONDITIONS

A. No verbal information to Respondents will be binding on the City. The written requirements will be considered clear and complete, unless written attention is called to any apparent discrepancies or incompleteness before the opening of the proposals. All alterations to the RFP will be made in the form of a written communication emailed to all prospective Respondents. The communications shall then be considered to be part of the

RFP.

B. Submission of a proposal will be considered as conclusive evidence of the Respondent’s complete examination and understanding of the request.

C. In the event a Respondent is unable to submit a timely response in accordance with the instructions herein due to personal or company internet or hardware limitations, settings or restrictions, internet speed, power outage, network connection, or use of a malfunctioning electronic device, or the like, neither the City, nor the Software

Administrator, will be held responsible. Companies shall be solely responsible for ensuring the capability of their computer system while responding to this solicitation, and for the stability of their internet service. Uploading large documents may take significant time depending on the size of the file(s) and the Internet connection speed that the

Respondent representative is using to submit a response. Failure of the Respondent to successfully submit an electronic proposal before the deadline indicated herein shall be at the Respondent’s sole risk, and no relief will be given for late and/or improperly submitted proposals.

D. The City of Scranton reserves the right to reject any and all proposals submitted and to request additional information from any Respondent. The City of Scranton reserves the right to waive minor irregularities in the procedures or proposals if it is deemed in the best interests of the City of Scranton. The City may elect, at its sole and absolute discretion, to award a Contract based on the initial proposals, or, to open negotiations, either written or oral, with one or more Respondents to address performance, technical, pricing, delivery, or other provisions. If negotiations are opened, the City may elect, at its sole and absolute discretion, to conclude negotiations at any time if it is determined to be in its best interest, or they will be closed upon settlement of all questions and clarifications. Proposals may be rejected and negotiations terminated by the City. The award will be based on the offers submitted, as well as any and all negotiations conducted. The City further reserves the right to reject all proposals and seek new proposals when such procedure is considered to be in the best interest of the City.

E. The award will be made to that responsive and responsible Respondent whose proposal, conforming to requirements of the request, will be most advantageous to the City, price and other factors considered. The award may or may not be made to the firm with the lowest cost.

F. The City shall have the right, without invalidating the contract, to make additions to or deductions from the items or work covered by the RFP. In case such deductions or additions are made, an equitable price adjustment shall be made between the City and the

Respondent. Any such adjustments in price shall be made in writing.

G. After notice from the City, the selected Respondent will be required to enter into a contract upon receipt of a Notice of Award. If a contract is not executed by the selected

Respondent, then the City reserves the right to retract the Notice of Award and enter into a contract with another Respondent.

H. Proposal forms must be in typewritten form and submitted electronically. Unsigned or incomplete proposals will not be accepted. Respondents are expected to examine the content of the request and respond accordingly. Failure to do so will be at the

Respondent’s risk.

I. No proposal will be accepted from or contract awarded to any person, firm or corporation that is in arrears or is in default to the City upon any contract, or that is a defaulter, as surety or otherwise, upon any obligation to the City or who had failed to faithfully perform any previous contract with the City.

J. Unless otherwise specified, all formal proposals submitted shall be binding for ninety

(90) calendar days following the proposal opening date and may be extended at the agreement of both parties.

K. AUTHORITY

1. The Department of Business Administration has the sole responsibility to respond to inquiries regarding the RFP.

L. COMPLIANCE WITH LAWS

1. The individual or firm selected shall at all times observe and comply with all laws, ordinances, regulations and codes of the federal, state, City and other local government agencies, which may in any manner affect the performance of the contract.

M. CONTRACTOR COMPLIANCE

1. If applicable, each Respondent is required to be in compliance with the City of

Scranton local tax requirements. Failure to be in compliance with City of Scranton local tax requirements may result in proposal disqualification and/or voiding of any contract that may result therefrom.

N. CONTRACT

1. The party selected for services will execute the City of Scranton’s contract provided by the Law Department.

O. CONTRACT TERMINATION

1. A contract may be canceled by the City by giving the Respondent written notice of intent to cancel.

P. CONTROLLING LAW

1. This RFP is governed by, and will be construed and enforced in accordance with the laws of the Commonwealth of Pennsylvania without regard to any conflict of law provisions.

Q. PROPOSAL INSURANCE REQUIREMENTS

1. The Successful Respondent, at the time of execution of the contract, shall also furnish the City with insurance certificates of adequate limits, as later indicated, to protect the

City of Scranton, its agents, and employees from any litigation involving Worker’s

Compensation, Public Liability and Property Damage, involved in the work. All subcontractors must also furnish copies of their liability insurance and Worker’s

Compensation Insurance certificates to the City. No subcontractor will be allowed to perform any work under this contract by the City unless such certificates are submitted to and approved by the City beforehand.\

2. The status of the Respondent in the work to be performed is that of any independent

Respondent and as such, he shall properly safeguard against any and all injury or damage to the public, to public and private property, materials and things, and as such he alone shall be responsible for any and all damage, loss or injury to persons or property that may arise, or be incurred, in or during the conduct or progress of said work without regard to whether or not the Respondent, subcontractors, agents, or employees have been negligent, and the

3. Respondent shall keep the City free and discharged of and from any and all responsibility and liability therefore of any sort or kind. The Respondent shall assume all responsibility for risks or casualties of every description, for any or all damage, loss or injury to persons or property arising out of the nature of the work from the action of the elements, or from any unforeseen or unusual difficulty, including all legal defense costs incurred by the City. The Respondent shall assume and be liable for all blame and loss of whatsoever nature by reason of neglect or violation of any

Federal, State, County or Local laws, regulations, or ordinances; the Respondent shall indemnify and save harmless the City from all suits or actions at law of any kind whatsoever in connection with this work and shall if required by the City, produce evidence of settlement of any such action before final payment shall be made the

City. Respondent’s Liability Insurance Certificate shall include the save harmless clause and shall be filed with the City.

4. The Respondent shall maintain such insurance as will protect the Respondent from claims under worker’s compensation acts and from claims for damages because of bodily injury, including death, and property damage, which may arise from and during operations under this Contract, whether such operations be by himself, by any subcontractor or anyone directly, or indirectly employed by either of them.

Respondent’s liability insurance shall be in the names of the Respondent and the City as their respective interests may appear. Each policy and Certificate of Insurance shall contain an endorsement naming the City of Scranton as additionally insured.

Certificates of such insurance shall be filed with the City.

5. The minimum amount of liability insurance to be maintained by the Respondent during the life of the contract shall be as follows:

6. Workers' Compensation - Statutory.

7. Employer's Liability - N/A.

8. Professional Liability – in minimum amounts of $1,000,000 per occurrence and

$1,000,000 aggregate.

9. Comprehensive General Liability (including Blanket Contractual Liability Insurance)

- N/A.

10. Comprehensive Automobile Liability - N/A

11. Prior to commencement of performance of this Agreement, Respondent shall furnish to the City a certificate of insurance evidencing all required coverage in at least the limits required herein, naming the City of Scranton, its elected officials, agents, and employees as additional insureds under the Comprehensive General Liability coverage, and providing that no policies may be modified or cancelled without thirty

(30) days advance written notice to the City. Such certificate shall be issued to City of

Scranton, Law Department, 340 North Washington Avenue, Scranton, PA 18503. All policies shall be in effect with companies holding an A.M. Best rating of “A-” or better and shall be licensed to do business in the Commonwealth of Pennsylvania.

Such companies shall also be acceptable to the City.

12. Please forward a certificate of insurance verifying these insurance requirements.

13. All subcontractors performing work under this contract must furnish to the City a copy of their Certificate of Insurance for Worker’s Compensation and liability for bodily injury and property damage.

R. RESPONDENT’S ETHICS AND COLLUSION

1. Collusive Bidding: Any firm that submits more than one proposal in such a manner as to make it appear that one of the proposals submitted is competitive with that of a different Respondent, or any two or more firms that agree to fix their respective proposals in such a manner as to be awarded the contract shall be disqualified from further consideration of award of this contract and shall be subject to any applicable penalties under the law.

2. Bribery: Any firm that attempts to influence a City official to award this contract to such Respondent’s firm by promising to provide or by providing to such City official any gratuity, entertainment, commission or any other gift, in exchange for a promise to award the contract to such firm shall be disqualified from further consideration of award of this contract and shall be subject to any applicable penalties under the law.

3. Conflict of Interest: Any firm that knows of any City official having a material direct or indirect financial interest in such Respondent’s firm shall be required to submit a written statement, along with the Form of Proposal, detailing such interest.

Failure to disclose a known such financial interest shall result in the firm’s disqualification from further consideration of award of this contract.

S. INDEMNIFICATION

1. This agreement shall be binding on the parties hereto, their heirs, successors and assigns.

T. OPEN RECORDS LAW/PUBLIC INFORMATION

1. Under the Pennsylvania Right-to-Know Law (the “Law”), 65 P. S. Section 67.101 et.

seq., a record in the possession of the City is presumed to be a public record subject to disclosure to any legal resident of the United States, upon request, unless protected by a statutory exception.

2. Any contract dealing with the receipt or disbursement of funds by the City or the

City’s acquisition, use or disposal of services, supplies, materials, equipment or property is subject to disclosure under the Law. The following are not subject to disclosure under an exception in the Law:

a. A proposal pertaining to the City’s procurement or disposal of supplies, services or construction prior to the award of a contract or prior to the opening and rejection of all proposals; and

b. Financial information of a Respondent requested in an invitation to bid or RFP to demonstrate the Respondent’s economic capability.

U. TRANSFERS AND ASSIGNMENTS

1. Respondent shall not, without written consent of the City, assign, hypothecate or mortgage this agreement. Any attempted assignment, hypothecation or mortgage without the consent of the City shall render this agreement null and void.

2. Neither this agreement nor any interest therein shall be transferable in proceedings in attachment or execution against Respondent or in voluntary or involuntary proceedings in bankruptcy or insolvency or receivership taken by or against the respondent, or by any process of law including proceedings under Chapter X and XI of the Bankruptcy Act.

4. PROBLEM STATEMENT

The RFP format for professional services enables the City to thoroughly evaluate the conditions for selection such as prior class action legal experience with sufficient flexibility in awarding the contract.

A. REJECTION OF PROPOSALS

1. The City of Scranton reserves the right to reject any and all proposals received resulting from this request and to negotiate with those Respondents deemed finalists.

B. INCURRING COSTS

1. The City of Scranton will not be liable for costs incurred by the selected Respondent prior to the issuance of a contract.

C. PRE-PROPOSAL CONFERENCE

1. A pre-proposal conference will not be held.

D. REFERENCES

1. As a requirement for consideration, proposals must include at least two (2) references, including contact information, who can attest to the attributes of the Respondent.

5. CRITERIA FOR SELECTION

A. EVALUATION PROTOCOL

1. All Responses received by the City of Scranton will be reviewed by the Department of Department Name. A City selection review group will review the merits of content and select the Response which most closely meets the requirements of the RFP. The final selection may not be the lowest cost Response but that which most closely meets the requirements of the City.

2. Upon receipt by the due date of responses to this RFP by qualified Respondents, the

City will evaluate the Responses for completeness and adherence to the provisions of the RFP. A City selection review group will evaluate all Responses submitted based on the following areas and weighting, and the City shall give consideration to the review group’s evaluation in selecting a Respondent. The City reserves the right to request additional information or clarifications.

3. The City will then schedule interviews with the selected firms if necessary. The selected firms will be given the opportunity to discuss in more detail their qualifications, past experience, proposed work plan and fee Response.

4. The City reserves the right to waive the interview process and evaluate the offerors based on their Responses and fee schedules alone and open fee schedules before or prior to interviews.

5. The City will determine whether the final scope of the project to be negotiated will be entirely as described in this RFP, a portion of the scope, or a revised scope.

6. Recovered material preference program. This preference program will be a case-by-case policy development in which the vendor offering an item composed of the highest percentage of recovered materials, as applicable, will be given a preference score. This score will be taken into account in the final award.

B. SELECTION BASED ON QUALIFICATIONS

1. The Response selected by the City Department of Department Name will be deemed to respond most favorably to the requirements of the Request.

No. Evaluation Criteria Scoring Method Weight (Points)

1. Completeness and quality of the Response 0-5 Points 10 (10% of Total)

2. Responsiveness to the requirements set forth in the solicitation 0-5 Points 25

(25% of Total)

3. Professional qualifications and experience 0-5 Points 25 (25% of Total)

4. Proposed work plan 0-5 Points 25 (25% of Total)

5. Project fee and per hour rate for staff 0-5 Points 15 (15% of Total)

6. PROPOSAL REQUIREMENTS

Proposals must meet the identified criteria and format. Consideration will be based on compliance with those requirements. All other information considered relevant by the

Respondent will be included as addenda information to the proposal.

6.1. RFP CONTENT*

A. STATEMENT OF SERVICES RENDERED

o The Respondent will identify the scope of services provided to the City of Scranton for its Project.

o The Respondent will identify how they will be responsive to each of the requirements outlined above.

o Include information which will assist the City to determine the Respondent’s capability of performing the work.

B. MANAGEMENT SUMMARY

o Provide a narrative description of the proposed effort and a list of services delivered by the Respondent.

C. ACTION PLAN

o Describe in narrative form a proposed plan of action for accomplishing the objectives of the Project. A detailed timeline for implementation, the reaching of each milestone of the project, and completion must be provided. The City retains the right to negotiate the timing of the project’s implementation and completion, as well as the right to reject any Proposal containing a timeline not in conformity with the City’s proposed implementation and completion dates.

D. EXPERIENCE

o Include examples of experience. The documentation of experience should include primary and secondary services, if applicable, and any pertinent experience of the support staff.

o References related to prior activities should be listed as addenda information, including contact information.

E. PERSONNEL

o Include the names of executive and professional personnel who will be assigned including support staff. Resumes for those assigned directly to the activities of this project may be uploaded as addenda information. Do not list firm personnel who will not be assigned to represent the City.

*Response required

6.2. COST AND PRICE*

Please upload any bid forms or pricing documents in this section.

Respondents shall submit a document that includes all associated costs and hourly rates applicable to fulfill the scope of services outlined herein.

The Proposal shall include a detailed cost sheet showing the hours, labor costs, expenses and total cost for each task in the Project. The Cost Proposal shall include a not-to-exceed budget for reimbursable expenses, including, but not limited to mileage and document reproduction. If applicable, the Cost Proposal shall also estimate all potential fees associated with obtaining all permits required to complete the Project in accordance with applicable laws. Expenses for telephone, facsimile and computer charges will not be allowed.

If the Proposer anticipates additional services not addressed in the Request for Proposal which, in its opinion, will be required to complete the Project, such additional services shall be noted, with a general explanation, a brief justification for the services, and a corresponding proposal for the same.

Unless otherwise approved in writing by the City’s Business Administrator, the proposer selected shall not be entitled to any payment from the City in excess of the not-to-exceed fee provided.

The selected Respondent(s) shall submit invoices to the City for fees in performing the contracted services on a time and materials, not-to-exceed fee basis.

*Response required

6.3. YEARS OF EXPERIENCE*

Include the number of years of experience that the Respondent (as an entity, if applicable) has been performing the services listed under the Scope of Services.

Respondents are required to have a minimum of 10 years of experience under their current business name.

*Response required

6.4. REGISTRATION

Respondents must be duly registered with the applicable federal, state, or local oversight body(s) required to fulfill the scope of services outlined herein. That registration must remain valid and current throughout any period of representation of the City. Copies demonstrating proof of all required registrations, certifications, and/or licenses from applicable federal, state, or local oversight body(s) may be uploaded in this section.

For Construction projects: Prior to award of the contract, the Respondent must have a valid contractor's license in the City of Scranton for the type of work to be performed in this project's scope of work.

Please upload any applicable licenses, registrations, certifications, etc. in this section.

6.5. OTHER DOCUMENTS

If you have any additional supporting documents or miscellaneous documents not addressed in the above sections, please upload them here.

6.6. RELATIONSHIPS*

The Response must identify any relationships of the firms and its principals and assigned employees with any official of the City of Scranton. Respondents shall identify any relationships here, or type "N/A" if respondent has no such relationships meeting this criteria.

*Response required

6.7. AFFIDAVITS

The following affidavits are required by the City of Scranton:

• Affirmative Action Certificate

• Certificate of Non-Segregated Facilities

• Non-Collusion Affidavit

• Disclosures by Current Contractor

6.7.1. Affirmative Action Certification*

During the term of this contract, Respondent agrees as follows:

(1) Respondent shall not discriminate against any employee, applicant for employment, independent contractor or any other person because of race, color, religious creed, ancestry, national origin, age, sex or handicap. Respondent shall take affirmative action to insure that applicants are employed, and that employees or agents are treated during employment, without regard to their race, color, religious creed, ancestry, national origin, age, sex or handicap. Such affirmative action shall include, but is not limited to the following: employment, upgrading, demotion or transfer; recruitment advertising; layoff or termination; rates of pay or other forms of compensation; and selection for training. Respondent shall post in conspicuous places, available to employees, agents, applicants for employment, and other persons, a notice to be provided by the contracting agency setting forth the provision of this affirmative action certification.

(2) Respondent shall, in advertisements or requests for employment placed by it or on its behalf, state all qualified applicants will received consideration for employment without regard to race, color, religious creed, ancestry, national origin, age, sex or handicap.

(3) Respondent shall send each labor union or workers’ representative with which it has a collective bargaining agreement to other contract or understanding, a notice advising said labor union or worker’s representative of its commitment to this affirmative action certification.

Similar notice shall be sent to every other source of recruitment regularly utilized by

Respondent.

(4) It shall be no defense to a finding of noncompliance with this affirmative action certification that Respondent has delegated some of its employment practices to any union, training program, or other source of recruitment which prevents it from meeting its obligations. However, if the evidence indicates that the Respondent was not on notice of the third-party discrimination or made a good faith effort to correct it, such a factor shall be considered in mitigation in determining appropriate sanctions.

(5) Where the practices of a union or of any training program or other source of recruitment will result in the exclusion of minority group persons, so Respondent will be unable to meet its obligations under this affirmative action certification, Respondent shall then employ and fill vacancies through other affirmative action employment procedures.

(6) Respondent shall comply with all state and federal laws prohibiting discrimination in hiring or employment opportunities. In the event of Respondent’s noncompliance with affirmative action certification of this contract or with any such laws, this contract may be terminated or suspended, in whole or in part, and Respondent may be declared temporarily ineligible for further City of Scranton contracts, and other sanctions may be imposed and remedies invoked.

(7) Respondent shall furnish all necessary employment documents and records to, and permit access to its books, records, and accounts by, the City of Scranton Department of Business

Administration, for purposes of investigation to ascertain Compliance with the provision of this certification. If Respondent does not possess documents or records reflecting the necessary information requested, it shall furnish such information on reporting forms supplied by the City of Scranton Department of Business Administration.

(8) Respondent shall actively recruit minority subcontractors or subcontractors with substantial minority representation among their employees.

(9) Respondent shall include the provisions of this affirmative action certification in every subcontract, so that such provisions will be binding upon each subcontractor.

(10) Respondent’s obligations under this clause are limited to the Respondent’s facilities within

Pennsylvania, or where the contract id for purchase of goods manufactured outside of

Pennsylvania, the facilities at which such goods are actually produces.

☐ Please confirm

*Response required

6.7.2. Certificate of Non-Segregated Facilities*

The Respondent certifies that he does not maintain or provide for his employees and segregated facilities at any of his establishments, and that he does not permit his employees to perform their services at any location under his control where segregated facilities are maintained. The

Respondent certifies further that he will not maintain or provide for his employees any segregated facilities at any of his establishments, and that he does not permit his employees to perform their services at any location under his control where segregated facilities are maintained. The Respondent agrees that a breach of this certification will be a violation of the

Equal opportunity clause in any contract resulting from acceptance of his bid. As used in this certification, the term “segregated Facilities,” means any waiting rooms, work areas, restrooms and washrooms, restaurants and other eating areas, time clocks, locker rooms and other storage or dressing areas, parking lots, drinking fountains, recreation or entertainment areas, transportation, and housing directive or are in fact segregated on the basis of race, color, religion, or national origin, because of habit, local custom, or otherwise. The Respondent agrees that

(except where he has obtained identical certifications from subcontractors for specific time periods) he will obtain identical certifications from proposed subcontractors prior to the award of sub-contracts exceeding $10,000 which are not exempt from the provisions of the Equal

Opportunity clause, and that he will retain such certification in his files.

NOTE: The penalty for making false statements in offers is prescribed in 18 U.S.C. §1001.

☐ Please confirm

*Response required

6.7.3. Non-Collusion Affidavit*

Please download, complete, and upload the below document.

• Non-Collusion_Affidavit.pdf

*Response required

6.7.4. Disclosures by Respondent*

Please download, complete, and upload the below document.

• Disclosures_by_Respondent.pdf

*Response required

6.8. INSURANCE COVERAGE

All Responses submitted to the City of Scranton shall include the following:

6.8.1. A statement of the prospective Respondent’s insurance coverage.*

The City requires the successful Respondent to carry the types and amounts of insurance listed hereinabove. All insurance coverages should name the City of Scranton as an additional insured.

All insurance coverages must be kept effective during the contract period. The loss of insurance coverages could result in contract termination.

*Response required

6.8.2. A statement of assurance attesting that the prospective Respondent is not currently in violation of any regulatory rules and regulations that may impact its operations.*

*Response required

6.8.3. A statement that the prospective Respondent is not involved in any current litigation against the City of Scranton.*

*Response required https://government-project.s3.us-west-2.amazonaws.com/19819/4d4743d2-0628-4302-b1df-887d39c6fad6_Non-Collusion_Affidavit.pdf?X-Amz-Algorithm=AWS4-HMAC-SHA256&X-Amz-Content-Sha256=UNSIGNED-PAYLOAD&X-Amz-Credential=ASIA47RIURE4HTJLGRMZ%2F20251204%2Fus-west-2%2Fs3%2Faws4_request&X-Amz-Date=20251204T130001Z&X-Amz-Expires=72000&X-Amz-Security-Token=IQoJb3JpZ2luX2VjEHwaCXVzLXdlc3QtMiJHMEUCIQD8bAJ2wXg0%2B2j3Zw%2B4VrQT1CSuvKz8h8cRhhchSlngTAIgDIHXtga4pEovHcGlu756Ay%2BjpK08PbZpcZynFXbFp2AqjAUIRRACGgw4OTIzNjQ2ODc2NzIiDGasRQj8UPMItj8viirpBITlUpES5ywa%2B0ROz98IlpCgIN%2BfEuUHCSrXVw1sQf1kg%2FFfrj%2FbwFD5tUM5E%2FnNsWEq3L32aq3keigZqOSjBYqB5wJ7oLo3AvQA%2FPBgNHReBC7IqnALcv2OnitwgTUSB4a%2BZNL6cZqC6ew%2FlTTkZcAOK29VswPNF6J4%2BPBISroasXLJbNDjvWCgQZd%2F1KVNb2uUhxEP2XVzMJjsmsUFEjjzQ4Th1eysWeofI%2Bo3Dr%2Fw4NO1iDDDkQYqwB1I%2FeguuE1YjE2NepHgTyMTTe9Ph6qRApLH6dzfLJgP%2BLyY%2B%2Fh7rvnOYanUS99rivcWwKsc%2B8bAIrShe%2BRkvaI7mJ4PMY0jsLepFTyYm8wUccWG%2B%2F3UknQ7mGIQ%2BFL24ZHgOLxFezVpWvOlGYizsBkwoyRCbsevk2Sc%2FYAzZkij8ocGHGid4FQkwgrwElzyk6wNDMpTyG5IeFnNcKFDgBqV2rBNiSqTgTdUfHJ5I4ozIOJqJAH%2BLyYZRo1g6inPx8TzQWWME9Er42BHUkUh45BSZ4oveIXTsWhM8RuQJ%2Ff7Xuj%2BPb4bYopbLURX01s56y89TzY24srfgJZ%2F5Z2ZjAMm7%2FBs3LdAuDhavuz44w4c%2FUbILNm7EksXwzR3Gdj6R6wTmPiVjRovJsACEWVOzMaBc1O2WYpJQD0VwMhI2KWQsUqExqaqiwffJfECvIg2yOnE0O2rEtDDv6RK2Mvzu3i96x2XnQ3L%2FSn23yI0s0bFOiRNtOOjLXLbY1WlXExwH9vHW2BOonfKqDvzO53H68j0X8xNAYculKv9DhjEzOj2Ub0KWIWWW%2FrvW6oOmLUHMLTlxckGOpkBiQmS5GLdMhlTrW%2Fa5incicllNmvlIJ03LNIAwXs30DBypVM9XcnYZkQ3LpOD3mQHg7lFLmkazE98dk0k97QIFvFNV7qtEj%2BfdttJ00U9QG%2Fo6PVvj9PxFSg34%2FYJOE%2FekEJODUxw8iUrz6nfvhnjWwRTz6kpOiu77UepytPDLQ9TVsPIa29I3ZCOhyjMUtQK9uT%2B%2F5LcWEz1&X-Amz-Signature=4e09abdca69d9c7fadc2792cab1e649e6296f23fe2e85233a22501cb3612fb87&X-Amz-SignedHeaders=host&response-content-disposition=attachment%3B%20filename%3D%22Non-Collusion_Affidavit.pdf%22&x-id=GetObject https://government-project.s3.us-west-2.amazonaws.com/19819/14af9e36-98b4-41f5-a312-bd9851285ca1_Disclosures_by_Respondent.pdf?X-Amz-Algorithm=AWS4-HMAC-SHA256&X-Amz-Content-Sha256=UNSIGNED-PAYLOAD&X-Amz-Credential=ASIA47RIURE4HTJLGRMZ%2F20251204%2Fus-west-2%2Fs3%2Faws4_request&X-Amz-Date=20251204T130001Z&X-Amz-Expires=72000&X-Amz-Security-Token=IQoJb3JpZ2luX2VjEHwaCXVzLXdlc3QtMiJHMEUCIQD8bAJ2wXg0%2B2j3Zw%2B4VrQT1CSuvKz8h8cRhhchSlngTAIgDIHXtga4pEovHcGlu756Ay%2BjpK08PbZpcZynFXbFp2AqjAUIRRACGgw4OTIzNjQ2ODc2NzIiDGasRQj8UPMItj8viirpBITlUpES5ywa%2B0ROz98IlpCgIN%2BfEuUHCSrXVw1sQf1kg%2FFfrj%2FbwFD5tUM5E%2FnNsWEq3L32aq3keigZqOSjBYqB5wJ7oLo3AvQA%2FPBgNHReBC7IqnALcv2OnitwgTUSB4a%2BZNL6cZqC6ew%2FlTTkZcAOK29VswPNF6J4%2BPBISroasXLJbNDjvWCgQZd%2F1KVNb2uUhxEP2XVzMJjsmsUFEjjzQ4Th1eysWeofI%2Bo3Dr%2Fw4NO1iDDDkQYqwB1I%2FeguuE1YjE2NepHgTyMTTe9Ph6qRApLH6dzfLJgP%2BLyY%2B%2Fh7rvnOYanUS99rivcWwKsc%2B8bAIrShe%2BRkvaI7mJ4PMY0jsLepFTyYm8wUccWG%2B%2F3UknQ7mGIQ%2BFL24ZHgOLxFezVpWvOlGYizsBkwoyRCbsevk2Sc%2FYAzZkij8ocGHGid4FQkwgrwElzyk6wNDMpTyG5IeFnNcKFDgBqV2rBNiSqTgTdUfHJ5I4ozIOJqJAH%2BLyYZRo1g6inPx8TzQWWME9Er42BHUkUh45BSZ4oveIXTsWhM8RuQJ%2Ff7Xuj%2BPb4bYopbLURX01s56y89TzY24srfgJZ%2F5Z2ZjAMm7%2FBs3LdAuDhavuz44w4c%2FUbILNm7EksXwzR3Gdj6R6wTmPiVjRovJsACEWVOzMaBc1O2WYpJQD0VwMhI2KWQsUqExqaqiwffJfECvIg2yOnE0O2rEtDDv6RK2Mvzu3i96x2XnQ3L%2FSn23yI0s0bFOiRNtOOjLXLbY1WlXExwH9vHW2BOonfKqDvzO53H68j0X8xNAYculKv9DhjEzOj2Ub0KWIWWW%2FrvW6oOmLUHMLTlxckGOpkBiQmS5GLdMhlTrW%2Fa5incicllNmvlIJ03LNIAwXs30DBypVM9XcnYZkQ3LpOD3mQHg7lFLmkazE98dk0k97QIFvFNV7qtEj%2BfdttJ00U9QG%2Fo6PVvj9PxFSg34%2FYJOE%2FekEJODUxw8iUrz6nfvhnjWwRTz6kpOiu77UepytPDLQ9TVsPIa29I3ZCOhyjMUtQK9uT%2B%2F5LcWEz1&X-Amz-Signature=d25b9c4236efb7d9360af174ff42faccb29a9116b08d5ca9a49e10a7ccfff45d&X-Amz-SignedHeaders=host&response-content-disposition=attachment%3B%20filename%3D%22Disclosures_by_Respondent.pdf%22&x-id=GetObject

6.8.4. Certificate of Insurance

Please upload a copy of your Certificate of Insurance here.

7. SCOPE OF WORK

7.1. Independent Audit and Single Audit Services

A. GENERAL

Pursuant to §313 of the Home Rule Charter of the City of Scranton, the City of Scranton is requesting proposals from independent certified public accounting firms to conduct an independent post audit of the City’s revenues and accounts for the fiscal years ending December 31, 2025, December 31, 2026, and December 31, 2027 (“Audit Period”). The Audit Period may be extended for one-year at the discretion of the City.

Said audits shall be conducted in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. Each entity submitting a proposal shall have no private interest in the fiscal affairs of the City government or any of its elected or appointed officers and shall provide sufficient evidence of technical training and proficiency to perform the audit.

The post audit shall include an examination and the expression of an opinion on the City’s financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund and the aggregate remaining fund information of the City as of each audit date, and the respective changes in financial positions and, where applicable, cash flows thereof for the year then ended. The selected Respondent will provide professional independent certified public accounting services to conduct an on-site audit of all funds of the City, including Pension Funds, the City’s Irrevocable Trust Funds, and all Federal Programs (including ARPA and CDBG Funds) under the Single Audit Act of 1984, as amended, during the Audit Period.

The audits for each year during the Audit Period will result in an opinion with an accompanying Financial Management letter, relating to the financial operations of the City of Scranton and complete financial statements reflecting the position of the funds.

B. FEDERAL PROGRAMS

The audits will include a review and audit of any and all federal funds received and expended under programs managed by the City of Scranton Department of Community Development and received during the Audit Period. The audits are subject to all federal acts, rules and regulations of federal programs administered by City’s Department of Community Development. The Department of Community Development will fund this portion of the project through eligible federal allocations.

The Department of Community Development estimates that the City’s 2025 Schedule of Expenditures on Federal Awards (SEFA) is $14,395,477 which is broken down as follows:

$ 2,619,353 Community Development Block Grants/Entitlement Grants

$ 542,917 HOME Investment Partnership Program

$ 233,207 Emergency Solutions Grant

$ 11,000,000 American Rescue Plan Act $ 14,395,477 2025 Total Estimate

The Department of Community Development anticipates an approximate decrease of 10% in HUD funding (CDBG, HOME, ESG) in both 2026 and 2027. The Department anticipates approximately $32,864,098 in ARPA spending in 2026.

Proposers must submit as part of their proposal a copy of their organization’s peer review report as required to provide under GAGAS (§2 CFR 200.509(a)). Proposers must also submit a list of federal audit programs they have previously performed which involved HUD funding and ARPA funding.

C. AUDIT STANDARDS

Services provided under the scope of this Audit engagement shall be performed in accordance with the most recent amendment, update or revision of the following publications and any other generally recognized and practiced standard utilized by the audit profession in the United States:

• The City of Scranton Home Rule Charter and the Administrative Code of the City of Scranton.

• Generally Accepted Government Accounting Standards (Yellow Book).

• Uniform Administrative Requirements, Cost Principles, and Audit requirements for Federal Awards (Uniform Guidance), Title 2 U.S. Code of Federal Regulations Part 200, Subpart F (200.500) – Single Audit.

• Commonwealth of Pennsylvania - Municipal Pension Laws, including Municipal Pension Plan Funding – Act 205 of 1985 as amended.

• Commonwealth of Pennsylvania – The Local Tax Enabling Act – Act 511 of 1965, as amended.

• Audits of State and Local Governmental Units (American Institute of Certified Public Accountants (Latest Edition).

• Governmental Accounting, Auditing and Financial Reporting (National Committee on Governmental Accounting).

• Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance.

• Grants and Agreements with State and Local Governments, Common Rule – 24 CFR Part 85, 2001 Edition (formerly OMB Circular Number A – 102, as amended through August 1997).

• Cost Principles for State, Local, and Indian Tribal Governments (OMB Circular A-87, as amended.

D. OTHER RELEVANT INFORMATION:

a. The audit and single audit for fiscal year 2024 was performed by CliftonLarsonAllen LLP.

b. The City of Scranton accounting records are maintained, primarily, by the Office of Business Administration. The City of Scranton accounting records for Federal programs are maintained, primarily, by the City Department of Community Development.

c. City of Scranton Real Estate Taxes and Local Services Tax is billed and collected by the Scranton Single Tax Office headed by an elected Collector of Taxes. The City of Scranton Earned Income Tax and the City of Scranton Payroll Preparation Tax are billed and collected by Berkheimer Tax Innovations.

d. The City implemented a Capital Reserve Fund in 2025 for its capital expenditures.

e. Audit work papers shall remain in the custody of the auditor, as appropriate. However, City personnel, under the supervision of the City Clerk, Business Administrator, and succeeding auditors, shall be given access to audit work papers and shall have a right to copy such work papers pertaining to the audits for the years delineated in the Request for Proposal for a period of three (3) years after the delivery of the Final Report for the corresponding calendar years or for the period as specified by any applicable law, whichever is longer.

f. At the commencement of each fiscal year’s audit, the selected Respondent, in consultation with City personnel, shall provide the City with a written work plan that includes a proposed project timeline for completion of each fiscal year’s audit. Work updates with the City will be conducted at least bi-weekly to establish priorities and monitor audit progress

g. The City may request from the selected Respondent routine assistance to draft the PA DCED- CLGS-30 Municipal Annual Audit and Financial Report (AAFR). The due date for submitting the AAFR is March 1st.

h. If requested, the auditor will make a formal presentation of the results of each audit.