Independent Financial Audit Services.pdf

NORTHWEST FLORIDA WATER MANAGEMENT DISTRICT

REQUEST FOR PROPOSALS

RFP NO. 26-003

INDEPENDENT FINANCIAL AUDIT SERVICES

The Northwest Florida Water Management District, 81 Water Management Drive, Havana, Florida 32333, is issuing a Request for Proposals (RFP) from qualified firms to perform independent financial audit services.

The deadline for submission of sealed Proposals is 2:00 P.M. ET, September 23, 2026.

The opening of the Proposals is open to the public and will be at District headquarters.

Provisions will be made to accommodate those with a disability provided the District is given at least 72 hours advance notice. All Proposals must conform to the instructions in this RFP and comply with applicable Florida Statutes. Interested parties may obtain a copy of the complete RFP package from the District’s website at: (http://www.nwfwater.com), from the DemandStar website at: (https://www.demandstar.com/app/login), or from the State of Florida’s Vendor Information Portal website at: (https://vendor.myfloridamarketplace.com/).

http://www.nwfwater.com/ https://www.demandstar.com/app/login https://vendor.myfloridamarketplace.com/

Table of Contents

Section Title Page

1 Introduction 3

2 Proposed Schedule 3

3 Instructions to Proposers 4

4 Key Points 9

5 Statement of Work 14

6 Response Forms 29

7 Draft Agreement 42

Northwest Florida Water Management District 81 Water Management Drive

Havana, FL 32333 850-539-5999

850-539-2777 (Fax) 800-913-1518 (Florida only) www.nwfwater.com

SECTION 1 - INTRODUCTION

The Audit Selection Committee for the Northwest Florida Water Management District (District) is conducting this Request for Proposals (RFP) from qualified certified public accounting firms for audit services of the District’s financial statements. On an annual basis, the District is required by Florida Statutes to have an audit performed on its financial statements for each fiscal-year period. Audits are conducted in accordance with auditing standards generally accepted in the United States of America; the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; the single Audit Act of 1984 as amended in 1996 and 2003; the provisions of Title 2 U.S. Code of Federal Regulations Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; and Chapter 10.550, Rules of the Florida Auditor General, and include tests of accounting records and a determination of major programs in accordance with 2 CFR Part 200, Subpart F – Audit Requirements.

The Audit Committee is composed of three Governing Board members who will evaluate and score the proposals. It is the intent of the District to contract with the firm with the highest ranking, using the evaluation criteria specified in the RFP. The contract shall be for a base term of three (3) years, starting with auditing the financial statements and single audits for the current fiscal year ending September 30, 2026, with options to renew the agreement for three (3) subsequent one-year terms, subject to the mutual agreement of both parties and available funding.

SECTION 2 - PROPOSED SCHEDULE

August 26, 2026 Release of Request for Proposal.

September 9, 2026, 2:00 p.m. ET

Deadline for written questions. All questions are to be submitted by email to Amanda.Bedenbaugh@nwfwater.com.

September 11, 2026, 5:00 p.m. ET

Answers posted on the District Website, DemandStar, and the State of Florida’s Vendor Information Portal by 5:00 p.m.

September 23, 2026, 2:00 p.m. ET*

Proposals must be submitted on DemandStar no later than 2:00 p.m. and will be opened at that time.

October 14, 2026, 11:30 a.m. ET*

Audit Selection Committee Meeting, approximately 11:30 a.m. at District Headquarters in Havana. *

October 14, 2026, 1:00 p.m. ET*

Governing Board consideration of recommendation of Audit Selection Committee at 1:00 p.m. at District Headquarters in Havana. *

* Denotes a public meeting.

SECTION 3 - INSTRUCTIONS TO PROPOSERS

Delivery of Proposal:

It is the obligation of the proposer to ensure that they have reviewed all amendments, addenda, and all questions and answers to this RFP as posted on the District website, DemandStar, and the State of Florida’s Vendor Information Portal to ensure that the proposer responds to the most current information before uploading to DemandStar.

Respondents must submit proposals electronically through DemandStar. Submissions will be accepted through DemandStar only.

1) Submittals are accepted through the District’s online bid system, DemandStar.

Respondents must be registered with DemandStar in order to submit their responses on the DemandStar website. To register, please visit the DemandStar website at:

www.demandstar.com/app/registration.

2) For instructions on how to complete a free registration with DemandStar, please consult the District’s DemandStar overview.

3) Instructions for submitting an online proposal are available on the District’s website at:

https://nwfwater.com/business-finance/district-procurement/.

Proposals not submitted through DemandStar do not constitute “delivery” and are not considered “received by” the District as required by this RFP. Submittal of proposals other than through DemandStar shall not be accepted. It is the respondent's responsibility to ensure his/her proposal submission is delivered at the proper time. Proposals that are, for any reason, received after the established deadline will not be considered.

A respondent may withdraw a Proposal by notifying the District in writing at any time prior to the opening. Respondents may withdraw Proposals in person or through an authorized representative. Respondents and authorized representatives must disclose their identity and provide a signed receipt for the Proposal. Proposals, once opened, become the property of the District and will not be returned to the respondents.

Pursuant to Section 119.071, Florida Statutes, proposals received by the District in response to this RFP will become a public record (unless an exemption to Florida’s Public Records Law applies) when the District provides notice of its intended decision or 30 days after opening the Proposals, whichever is earlier. If the District rejects all Proposals and concurrently provides notice of its intent to reissue the RFP, the rejected Proposals remain exempt from Florida’s Public Records Law until such time as the District provides notice of an intended decision concerning the reissued RFP or until it withdraws the reissued RFP. A Proposal is not exempt for longer than 12 months after the initial notice rejecting all Proposals.

Proposal packages are to be uploaded to DemandStar no later than 2:00 p.m. ET September 23, 2026. Proposals received after this time, for any reason, will be rejected.

Submission of a Proposal constitutes acknowledgment of receipt of all addenda. Submittals will be construed as though all addenda had been received. Failure of the Respondent to receive any addenda does not relieve Respondent from any and all obligations under the Response, as http://www.demandstar.com/app/registration https://nwfwater.com/wp-content/uploads/2023/09/DemandStar-overview.pdf https://nwfwater.com/business-finance/district-procurement/ submitted. All addenda become part of the Agreement.

This procurement is conducted under the rules, policies, and procedures of the District and the District’s Governing Board. This procurement is not conducted pursuant to Ch. 287, Florida Statutes, except where explicitly provided by law. The District’s rules, policies, and procedures are available by contacting the procurement officer found below:

Amanda Bedenbaugh 81 Water Management Drive Havana, FL 32333 850-539-5999 Amanda.Bedenbaugh@nwfwater.com

Questions:

To provide equal opportunity and ensure the same information is provided to all proposers, all questions must be submitted by email to the District’s procurement officer, Amanda Bedenbaugh, at Amanda.Bedenbaugh@nwfwater.com. The questions with answers will be posted on the District website www.nwfwater.com, DemandStar, and the State of Florida’s Vendor Information Portal, on September 11, 2026, on or before 5:00 p.m. Questions cannot be answered via telephone or other verbal communication.

RESPONDENTS TO THIS SOLICITATION OR PERSONS ACTING ON THEIR BEHALF

SHALL NOT CONTACT, BETWEEN THE RELEASE OF THE SOLICITATION AND THE

END OF THE 72-HOUR PERIOD FOLLOWING THE DISTRICT POSTING THE NOTICE

OF INTENDED AWARD, EXCLUDING SATURDAYS, SUNDAYS, AND STATE

HOLIDAYS, ANY EMPLOYEE OR OFFICER OF THE DISTRICT, EXECUTIVE OR

LEGISLATIVE BRANCH CONCERNING ANY ASPECT OF THIS SOLICITATION,

EXCEPT IN WRITING TO THE PROCUREMENT OFFICER OR AS PROVIDED IN THE

SOLICITATION DOCUMENTS. VIOLATION OF THIS PROVISION SHALL BE GROUNDS

FOR REJECTING A PROPOSAL.

Proposal Document Requirements: The proposal document must include the following information in the following order:

Part 1: Title Page: Use Form provided in Section 6

The title page should show the RFP #, title of proposal, name of the firm submitting the proposal, name and title of official authorized to negotiate and contractually bind for the firm, street address, city, state, and zip code, telephone #, Federal Tax Identification #, Florida Board of Accountancy License #, the date, and the authorized official’s email address.

Part 2: Transmittal Letter: This letter should be placed on the Respondent’s letterhead and not exceed two (2) pages in length. It must include:

• An affirmative statement that the respondent is duly licensed under Chapter 473, Florida

Statutes, as a certified public accounting firm and qualified to conduct audits in accordance with government auditing standards as adopted by the Florida Board of

Accountancy (FBOA).

mailto:Amanda.Bedenbaugh@nwfwater.com

• An affirmative statement that the respondent meets the appropriate criteria for independence as defined by the American Institute of Certified Public Accountants and generally accepted government auditing standards as set for by the U.S. General

Accounting Office’s Government Auditing Standards.

• Briefly state the respondent’s understanding of the work to be done, and the commitment to perform the work within the specified time period.

• A statement of why the respondent believes itself to be the best qualified to perform the engagement.

• A statement that the proposal is a firm and irrevocable offer for 90 days after the required submission date of the proposal.

• The names of the individuals who will be authorized to make representations for the firm, their titles, mail (street) addresses, email addresses, and telephone numbers.

• Signature of an official authorized to negotiate for and bind the firm as identified on the

Title Page and be the same individual who signs the Cost Proposal Form.

Part 3: Organizational Profile and Qualifications: This part of the proposal shall include the following information about the firm:

a. A profile of the firm’s history, and whether it is local, regional, or national, and office locations. Identify the primary office that will be responsible for this engagement.

Address overall experience providing audit services and in preparing and auditing governmental financial statements, including experience with state and local government entities, including special districts, in Florida. Include the number of professional staff in the firm and how many focus on governmental audits.

b. Firm financial statements for the past two years, annual reports, or other similar evidence of Respondent’s financial stability.

c. Provide a copy of the firm’s Florida Board of Accountancy license.

d. Provide a copy of the firm’s Certification from the Florida Secretary of State verifying respondent’s corporate, limited liability company, or partnership status and good standing. If respondent is an out-of-state corporation, limited liability company, or partnership, provide a certification from the governing office of the respondent’s home state verifying the respondent’s corporate status and good standing and provide evidence of authority from the Florida Secretary of State to conduct business in the State of Florida.

e. A description of the firm’s experience with specific state and federal grant programs, particularly with the types of grants related to the District which are listed in Exhibit 3 -

Schedule of Expenditures of Federal Awards and State Financial Assistance.

f. A copy of the Respondent’s most recent peer review, with a statement whether that quality control review included a review of specific government engagements.

g. Results of any federal or state desk reviews or field reviews of its audits during the past three (3) years.

h. Respondent shall provide information on the circumstances and status of any disciplinary action taken or pending against the Respondent during the past three (3) years with state regulatory bodies or professional organizations.

i. A summary of any litigation filed against the Respondent in the past three (3) years that is related to services that the Respondent provides in its regular course of business. The summary shall state the nature of the litigation, a brief description of the case, the outcome or projected outcome, and the monetary amounts involved.

j. A statement to address whether the respondent has ever been adjudicated bankrupt, initiated bankruptcy, or been the subject of bankruptcy proceedings on behalf of the current entity submitting this proposal or a prior entity that the respondent substantially operated or controlled. If yes, describe the nature and result of the proceedings and the entity involved.

k. A statement to address if any conflict of interest exists; specifically, disclosing the name of any officer, director, board member, or agent who is also an employee of the State of

Florida, any of its agencies, or of the District. Further, disclose the name of any state employee, Board member, or District employee who owns directly or indirectly an interest of five percent (5%) or more in the firm, its subsidiaries, or branches. If none, state none.

l. A statement that the respondent understands and will comply with Section 20.055(5), Florida Statutes, as it pertains to cooperating with the Inspectors General.

Part 4: Personnel Qualifications and Experience: This section is to contain qualifications and experience of the personnel expected to conduct the services identified in this RFP. Include the following:

a. Identification of the partner in charge of the audit, principal supervisory and management staff, including any engagement partners, managers, other supervisors, and specialists, who would be assigned to the engagement. The position titles in this section must match the job titles listed in the “Schedule of Cost”. The Respondent shall provide the following information on each employee:

1. Formal education;

2. Length of employment with the firm;

3. Supplemental education relative to governmental accounting and auditing;

4. Governmental auditing experience;

5. Professional recognitions such as Certified Public Accountant, awards, etc.;

6. Information on relevant continuing professional education for the past two years;

and

7. Membership in professional organizations (e.g., AICPA, FICPA, FGFOA, GFOA, AGA) and if served on national and state accounting boards, committees, or associations (past and present).

b. A resume for each employee to be assigned to perform the District’s audit.

c. How the Respondent will ensure that staff quality is maintained over the term of the

Agreement.

d. An indication of the availability of the Respondent and the individuals proposed to provide the service within time requirements. Identify the extent and nature of any anticipated outside consultants/support.

Part 5: References, Prior Governmental Audit Experience, and Performance: This section is to contain a list of at least three (3) Florida governmental clients for whom the Respondent provided independent audit engagements of a similar nature to the requested Statement of Work in the last five (5) years. A standardized Performance Survey Questionnaire completed by each public entity listed as a reference must be included in the proposal. The District may not be a reference. Respondent shall use the Forms provided in Section 6.

A. References and Prior Governmental Audit Experience: Use the Form provided in

Section 6 to provide the following information for each client:

a. Public entity name and address;

b. Scope of Work;

c. Start and Completion dates (month and year);

d. Total Hours;

e. Engagement partners, total hours; and

f. Name, address, and telephone number of the principal client that the District may contact.

B. Performance Survey Questionnaire: Use the Form provided in Section 6 The objective of this process is to identify the past performance of the Respondents submitting a proposal for the solicited RFP. This is accomplished by sending survey forms to current or past clients. The clients should return the survey forms directly to the Respondent. The Respondent is to include all surveys in their proposal.

The Respondent shall send Performance Survey Questionnaires to the three (3) public entities included as references above. The public entities shall evaluate the Respondent, score, and sign the survey provided in Section 6. The three (3) completed Performance Survey Questionnaires are to be included in Part 5 of the proposal directly behind the References page.

The District may contact the reference for additional information or to clarify survey data. If the reference cannot be contacted, no credit will be given for that reference.

Part 6: Technical and Management Approach: This part of the proposal is to explain the requested Statement of Work as understood by the respondent including:

a. A statement of the proposed work objectives and scope.

b. Audit methodology and rationale for the proposed approach.

c. Proposed engagement management plan, including staffing assignments, sampling techniques, analytical procedures, internal controls, and compliance testing with laws and regulations.

d. Other value-added services as part of the audit process or offered by the respondent.

e. A list of resources and equipment to be provided by the District, if any.

f. A list of resources and business equipment supplied and used by the Respondent.

Part 7: Cost Proposal: This part of the proposal shall include the Total Cost of the Proposal and the Staffing Schedule and Hourly Rates. It shall contain all pricing information relative to performing the audit engagement as described in this RFP. The total proposal cost is to contain all direct and indirect costs including all out-of-pocket and travel expenses. Respondent shall use the Form and Template provided in Section 6.

A. Cost Proposal: Use the Form provided in Section 6 to provide the following information:

1. Respondent’s name and contact information.

2. The total proposal cost for each year of the three-year engagement for Year 1 Fiscal

Year ending September 30, 2026, through Year 3 ending September 30, 2028, to include audit services for Fiscal Years 2025-26, 2026-27, and 2027-28.

3. The proposed cost escalation or de-escalation, if any, for the potential three one-year renewals for audit fiscal years 2028-29, 2029-30, and 2030-31.

4. Read the statement of understanding and sign by the Respondent’s authorized representative.

B. Staffing Schedule and Hourly Rates: Use the Template provided in Section 6 to provide the first three (3) fiscal year engagements proposed staffing plan, hours, and hourly rates.

For each Job Title, as identified in Part 4: Personnel Qualifications and Experience, who would be assigned to the engagement provide the following:

1. Estimated number of hours anticipated for the engagement.

2. All-inclusive hourly rate (includes direct, indirect, travel, and out-of-pocket costs).

The District may require the Auditor’s assistance to comply with audit requirements which may include implementing and complying with new reporting requirements mandated by the Governmental Accounting Standards Board (GASB), and assistance throughout the year to discuss various accounting related issues prior to the year-end audit. The District is anticipating that this type of assistance will be minimal and will be included in the overall cost of audit services. The selected auditor shall provide reasonable assistance to the District’s auditing entities at no additional fee.

However, if the District requires material additional assistance 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 a task order to the contract between the District and the successful Respondent. Any agreed upon task orders issued will provide compensation in addition to the annual contracted amount. Any such additional work agreed to between the District and the successful Respondent shall be performed at the same rates set forth in the schedule of fees and expenses included in the Schedule of Costs, unless otherwise authorized in writing by the District through an amendment to the contract.

Part 8: Submittal Form: Use Form provided in Section 6. The submittal form must be completed and included at the end of the proposal.

Tax Exemption Notice: The District is exempt from state sales tax.

SECTION 4 – KEY POINTS

Any material submitted in response to this RFP (except trade secrets as defined in Section 812.081, F.S.) will become a public document pursuant to Section 119.07, F.S. This includes material which the responding proposer might consider to be confidential. Any claim of confidentiality is waived upon submission, effective after opening pursuant to Section 119.07, F.S. It is the responsibility of the proposer to specifically identify any trade secret information contained in the proposal by clearly marking each page and section which contains trade secrets as defined by Section 812.081, F.S. The successful respondent’s refusal to comply with this provision shall constitute sufficient cause for termination of the contract resulting from this

RFP.

Neither the District nor its representatives shall be liable for any expenses incurred in connection with the preparation of a Proposal in response to this RFP. Respondents should prepare the Proposals simply and economically, to provide a straightforward and concise description of the respondent's ability to meet the requirements of the RFP.

Evaluation of Proposals:

Evaluation of the submitted proposal materials will be conducted by the Audit Selection Committee of the Northwest Florida Water Management District using these five (5) criteria (focus areas) and assigned weights to determine the desired firm. The evaluation score or rating scale is as follows:

More than adequate ……………………………. 8 – 10

Adequate ………………………………………… 5 – 7

Less than adequate …………………………….. 1 – 4

Not addressed / no response…………………… 0

Criteria Weight Score

Total (Weight x

Score) 1 Organization Profile and Experience 25 Max=10 Max=250

2 Personnel Qualifications and Experience 25 Max=10 Max=250

3 References, Prior Governmental Audit Experience and Performance

20 Max=10 Max=200

4 Technical and Management Approach 20 Max=10 Max=200

5 Cost Proposal - The responsive and responsible Respondent whose proposed three-year cost is the lowest will receive a Cost Effectiveness score of 10.

All other responses will be scored proportionately using the following formula: Multiply the lowest cost by 10, divide that amount by the other proposed amounts to determine the Cost Effectiveness score for each Respondent

10 Max=10 Max=100

TOTAL 100 Max=1,000

A proposal’s score for ranking purposes is the average of the Audit Selection Committee members’ total weighted score for that proposal. For example, if a proposal receives three weighted scores of 800, 880, 900, the proposal’s weighted score would be 860.

The agency clerk will open the proposals in accordance with the schedule shown above. The procurement officer will review the contents of each submittal to ensure all the mandatory elements have been properly completed and submitted.

Each member of the Audit Selection Committee will have access to proposals downloaded from DemandStar and will independently evaluate each proposal using the scores as prescribed above. During the evaluation process, the District reserves the right, where it may serve the District’s interests, to request additional information from Respondents for clarification purposes only.

Each criterion is weighted so that the score given for a criterion will be multiplied by the assigned weight. The total weighted score from each member for a proposal will be averaged and will become the score for that proposal. The Audit Selection Committee members will meet in person, as shown in Section 2 – Proposed Schedule, to finalize the ranking and selection, based on the evaluation criteria. All responsive proposals will be ranked in order from highest to lowest score and serve as the recommended ranking of the Audit Selection Committee, unless otherwise documented during the Audit Committee meeting. If fewer than three firms respond to the RFP, the Audit Selection Committee will recommend such firms as it deems to be the most highly qualified.

The Audit Selection Committee will recommend the selected firm to the Governing Board as shown in Section 2 – Proposed Schedule. Upon approval by the Governing Board to award audit services, the District shall enter into a contract with the respondent who submits a proposal judged to be the most advantageous taking into consideration the evaluation criteria set forth in this RFP and the ranking of the Audit Selection Committee.

The final selection of an Auditing Firm by the Governing Board of the Northwest Florida Water

Management District will be based on the proposal which best meets the needs of the District.

Price is not the sole or predominant factor used to select a firm. The District reserves the right to reject any or all proposals.

Should the District be unable to negotiate a satisfactory contract with the firm considered to be the most qualified at a price the agency determines to be fair, competitive, and reasonable, negotiations with that firm will be terminated and the District will then undertake negotiations with the second most qualified firm. Failing to accord with the second most qualified firm, the District will then terminate negotiations and undertake negotiations with the third most qualified firm. The District may reopen formal negotiations with any of the top three firms but may not negotiate with more than one firm at a time. Should the District be unable to negotiate a satisfactory contract with any of the ranked firms, the District may select additional firms in the order of their competence and qualifications and continue negotiations until an agreement is reached, or the District may, at its option, terminate all negotiations and re-bid.

Challenge of Solicitation Process: If a potential respondent protests any provisions of this RFP, a notice of intent to protest shall be filed with the District in writing within 72 hours after the posting of the request for proposal on the District’s website. Failure to file a protest within the time prescribed in Section 120.57(3), Florida Statutes, shall constitute a waiver of proceedings under Chapter 120, Florida Statutes.

Challenge of District’s Intent to Award Contract: If a respondent intends to protest the District’s intent to award contract, the notice of intent to protest must be filed in writing within 72 hours after posting of a notice of intent to award contract and the respondent shall file a formal written protest within ten (10) days after filing of notice of intent to protest. Any respondent who files a formal written protest pursuant to Chapter 28-110, Florida Administrative Code, and Section 120.57(3), Florida Statutes, shall post with the District at the time of filing the formal written protest, a bond pursuant to Section 287.042(2)(c), Florida Statutes.

Failure to file a notice of intent to protest or failure to file a formal written protest within the time prescribed in Chapter 28-110, Florida Administrative Code, and Section 120.57(3), Florida Statutes, or failure to post the bond or other security required by law within the time allowed for filing a bond shall constitute a waiver of proceedings under Chapter 120, Florida Statutes. More specifically, failure to file a protest within the time prescribed in Section 120.57(3), Florida Statutes, shall constitute a waiver of proceedings under Chapter 120, Florida Statutes.

Publicity: The respondent shall obtain prior approval of the District for all news releases or other publicity pertaining to this RFP or the service or any project to which it relates.

Equal Opportunity: The District recognizes fair and open competition as a basic tenet of public procurement. Respondents doing business with the District are prohibited from discriminating on the basis of race, color, creed, national origin, handicap, age, sex, or disability. It is the policy of the District to ensure that qualified respondents wishing to participate in the procurement process have the maximum opportunity to compete and perform on District contracts.

The District encourages participation by minority-, veteran-, and women-owned Certified Business Enterprises and requests that respondents submit evidence of such designation with their Proposal. For further information on designation as a certified business enterprise, visit www.dms.myflorida.com/agency_administration/office_of_supplier_diversity_osd/get_certified.

Americans With Disabilities Act: The District does not discriminate upon the basis of any individual’s disability status. This nondiscrimination policy involves every aspect of the District’s functions, including one’s access to, participation, employment, or treatment in its programs or activities. Anyone requiring reasonable accommodation as provided for in the Americans with Disabilities Act should contact Jack Furney, Division of Administrative Services at 850-539-5999 or 800-913-1518 (Florida only). The District’s fax number is 850-539-2777.

Minority Business Enterprises: The District recognizes fair and open competition as a basic tenet of public procurement. Respondents doing business with the District are prohibited from discriminating on the basis of race, color, creed, national origin, handicap, age, or sex. The District encourages participation by minority business enterprises. Whenever two or more service providers are ranked equally, a minority business enterprise shall be given preference in the award process.

Veteran’s Preference: In the absence of minority business enterprise, whenever two or more service providers are ranked equally by the Selection Committee, a veteran-owned business enterprise shall be given preference in the award process.

ADA Compliance: For all electronic deliverables due under the contract resulting from this RFP, the vendor must ensure that those deliverables and all supporting documents are accessible according to s. 282.603, Florida Statutes, and Section 508 of the Rehabilitation Act of 1973 relating to the creation and use of electronic documents. This requirement applies to editable formats, such as Microsoft Word, as well as portable document formats (PDF).

http://www.dms.myflorida.com/agency_administration/office_of_supplier_diversity_osd/get_certified

Drug Free Workplace Act: The selected proposer shall certify that it has established a drug free workplace.

Social, Political, and Ideological Interests: In accordance with s. 287.05701, F.S., the District shall not request documentation of or consider a respondent’s social, political, or ideological interests in determining if the respondent is a responsible vendor. The District shall not give preference to a respondent based on the respondent’s social, political, or ideological interests.

Public Entity Crime: In accordance with ss. 287.133, 287.134, and 287.137, F.S., a person or affiliate who has been placed on the convicted, discriminatory, or antitrust violator vendor lists may not submit a bid, proposal, or reply on a contract to provide any goods or services to a public entity; may not submit a bid, proposal, or reply on a contract with a public entity for the construction or repair of a public building or public work; may not submit bids, proposals, or replies on leases of real property to a public entity; may not be awarded or perform work as a contractor, supplier, subcontractor, or consultant under a contract with any public entity; and may not transact business with any public entity in excess of the threshold amount provided in

s. 287.017, F.S., for CATEGORY TWO, unless specified otherwise in these statutes. Questions regarding the lists may be directed to the Florida Department of Management Services, State Purchasing Division, at (850) 488-8440 or send an email to purchasingcustomerservice@dms.fl.gov.

Scrutinized Company: Section 287.135, Florida Statutes, states “A company or other entity is ineligible to, and may not, bid on, submit a proposal for, or enter into or renew a contract with an agency or local governmental entity for goods or services of:

(a) One hundred thousand dollars or more if, at the time of bidding on, submitting a proposal for, or entering into or renewing such contract, the company is on the Scrutinized Companies or Other Entities that Boycott Israel List, created pursuant to s. 215.4725, F.S, or is engaged in a boycott of Israel; or

(b) One million dollars or more if, at the time of bidding on, submitting a proposal for, or entering into or renewing such contract, the company or other entity:

1. Is on the Scrutinized Companies with Activities in Sudan List or the Scrutinized Companies with Activities in the Iran Terrorism Sectors List, created pursuant to s.

215.473, F.S.; or

2. Is engaged in business operations in Cuba or Syria.

Insurance Requirements: If awarded, PROPOSER shall represent and guarantee that all employees, agents, servants or representatives of the respondent, and all employees, agents, servants, or representatives of subcontractors are covered by workers' compensation insurance.

Prior to entering into contract with the District, respondent agrees to furnish the District certificates of insurance on all insurance, naming District as additional insured for items 2 and 3 below, providing evidence that respondent has in full force and effect the following minimum insurance with insurers authorized to do business in the State of Florida:

1. Workers' compensation insurance as required above.

2. Motor vehicular liability insurance with limits of not less than $1,000,000 combined single limit which insurance shall be applicable to any and all vehicles utilized by respondent to provide the services requested by District.

mailto:purchasingcustomerservice@dms.fl.gov http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0200-0299/0215/Sections/0215.4725.html http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0200-0299/0215/Sections/0215.473.html

3. General liability insurance for all services rendered by respondent for the requested services with a minimum of $1,000,000 personal and advertising injury and $1,000,000 general aggregate.

The certificate of insurance shall also provide that District be notified in writing by the carrier at least 30 days prior to any cancellation of said insurance.

Rejection of Responses: The District reserves the right to reject any and all bids or other proposals submitted in response to District invitation. The District also reserves the right to waive any minor deviations in an otherwise valid proposal.

RESPONDENTS TO THIS SOLICITATION OR PERSONS ACTING ON THEIR BEHALF

SHALL NOT CONTACT, BETWEEN THE RELEASE OF THE SOLICITATION AND THE

END OF THE 72-HOUR PERIOD FOLLOWING THE DISTRICT POSTING THE NOTICE

OF INTENDED AWARD, EXCLUDING SATURDAYS, SUNDAYS, AND STATE

HOLIDAYS, ANY EMPLOYEE OR OFFICER OF THE DISTRICT, EXECUTIVE OR

LEGISLATIVE BRANCH CONCERNING ANY ASPECT OF THIS SOLICITATION,

EXCEPT IN WRITING TO THE PROCUREMENT OFFICER OR AS PROVIDED IN THE

SOLICITATION DOCUMENTS. VIOLATION OF THIS PROVISION SHALL BE GROUNDS

FOR REJECTING A PROPOSAL.

Renewal of Contract: The initial contract shall be for a period of three (3) years with the potential for three (3) subsequent one-year renewals based upon the same terms and conditions or terms more favorable to the District, and mutual agreement of the District and the Contractor.

SECTION 5 - STATEMENT OF WORK

PART I - NATURE OF SERVICES REQUIRED

A. BACKGROUND

On an annual basis, the District is required by Florida Statutes to have an audit performed on its financial statements for each fiscal-year period. Audits are conducted in accordance with auditing standards generally accepted in the United States of America; the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; the Single Audit Act of 1984 as amended; 2 CFR Chapter I and Chapter II, Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; and Chapter 10.550, Rules of the Auditor General, and include tests of accounting records and a determination of major programs in accordance with 2 CFR Part 200, Subpart F – Audit Requirements.

B. SCOPE

1. The successful Respondent, hereinafter Auditor, will express an opinion on the fair presentation of the District’s basic financial statements in conformity with generally accepted accounting principles.

2. The Auditor will be responsible for performing certain limited procedures involving supplementary information required by the Governmental Accounting Standards Board as mandated by generally accepted government auditing standards.

3. The Auditor will conduct a single audit of Federal awards as prescribed in the single

Audit Act of 1984, as amended.

4. The Auditor will conduct a single audit of State awards as prescribed in the Florida

Single Audit Act.

5. The Auditor will conduct the audit in accordance with the provisions of Chapter 10.550, Rules of the Auditor General.

C. AUDITING STANDARDS

To meet the requirements of this RFP, the audit will be performed in accordance with:

1. Generally accepted auditing standards as set forth by the American Institute of Certified

Professional Accountants (AICPA).

2. Standards for financial audits set forth in the U.S. Government Accountability Office’s

Generally Accepted Government Auditing Standards (GAGAS), also known as the

Yellow Book (current version in effect for the audit period).

3. Provisions of 2 CFR Part 200, Subpart F and any other applicable circular issues by the

U.S. Office of Management and Budget (OMB).

4. Single Audit Act of 1984, as amended and updated.

5. Florida Single Audit Act, Section 215.97, Florida Statutes.

6. Rules adopted by the Auditor General for form and content of local governmental entity audits (Chapter 10.550, Rules of the Florida Auditor General).

D. WORK PRODUCTS REQUIRED

The Auditor shall provide the following:

1. An Independent Auditor’s Report on the Financial Statements, Notes to the Financial

Statements, Required Supplementary Information, and Other Supplemental Information prepared in accordance with generally accepted accounting principles.

2. Independent Auditor’s Report on the fair presentation of the basic financial statements in conformity with generally accepted accounting principles.

3. Audit Reports in accordance with the Single Audit Act of 1984, as amended and the

Florida Single Audit Act including:

a. Schedule of Expenditures of Federal Awards and State Financial Assistance

b. Note to Schedule of Expenditures of Federal Awards and State Financial Assistance

c. Independent Auditor's Report on Internal Control Over Financial Reporting and on

Compliance and Other Matters Based on an Audit of Financial Statements

Performed in Accordance with Governmental Auditing Standards

d. Independent Auditor's Report on Compliance with Requirements that Could Have a

Direct and Material Effect on Each Major Program and on Internal Control over

Compliance Required by the OMB Uniform Guidance

e. Independent Auditor's Report on Compliance with Requirements That Could Have a

Direct and Material Effect on Each Major State Project and on Internal Control Over

Compliance in Accordance with Chapter 10.550, Rules of the Auditor General, Office of the Auditor General

f. Schedules of Findings and Questioned Costs

4. A management letter as required by Section 218.39(4), Florida Statutes, and defined in rule 10.550, Rules of the State of Florida Office of the Auditor General. The draft of the management letter is to be obtained from the State of Florida Office of the Auditor

General website annually and is to be discussed with key staff members before its issuance in final form.

5. Independent Accountant’s Report(s) on an examination conducted in accordance with

AICPA Professional Standards, AT-C Section 315, regarding compliance requirement in accordance with Chapter 10.550, Rules of the Auditor General.

6. Include a report that includes an opinion (or disclaimer of opinion) as to whether any supplementary information, including the schedule of receipts and expenditures related to the Deepwater Horizon oil spill funds, is presented fairly in all material respects in relation to the financial statements taken as a whole. The report shall be prepared in accordance with AICPA Professional Standards, AU-C Section 725, promulgated by the

AICPA.

7. Submit the District’s Annual Financial Report to the Federal Single Audit Clearinghouse as specified by the District.

8. Submit the District’s Annual Financial data to the Florida Department of Financial

Services through the Florida Open Financial Statement System online portal as specified by the District.

9. The Auditor will issue any additional reports deemed necessary as required by the auditing standards cited in Section C - Auditing Standards.

10. The Auditor will deliver up to twenty-five (25) original printed and bound copies and one electronic version of Section D.

11. All reports will be delivered based on a schedule as agreed to by the District and the

Auditor.

12. Irregularities and illegal acts. The Auditor will be required to make an immediate written report of all irregularities and illegal acts they become aware of to the following parties at the District:

• Governing Board Chair

• Audit Committee Chair

• Executive Director

• Inspector General

13. Reporting to the District Governing Board. The Auditor will communicate verbally or in writing to the District Governing Board, the following:

• The Auditor’s responsibility under generally accepted auditing standards;

• Significant accounting policies;

• Management judgments and accounting estimates/issues;

• Significant audit adjustments;

• Other information in documents containing audited financial statements;

• Disagreements with management;

• Consultation with other accountants;

• Major issues discussed with management prior to retention;

• Difficulties encountered in performing the audit; and

• Other services rendered.

E. SPECIAL CONSIDERATIONS

Assist the District in the timely implementation of financial accounting and reporting standards issued by the Governmental Accounting Standards Board (GASB).

F. WORKING PAPERS RETENTION AND ACCESS TO WORKING PAPERS

All working papers and reports must be retained, at the Auditor’s expense, for a minimum of five years beyond the audit year, unless the Auditor is notified in writing by the District 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:

• Northwest Florida Water Management District

• U.S. Department of Homeland Security

• U.S. Environmental Protection Agency

• U.S. Department of Commerce – National Oceanic and Atmospheric Administration

• U.S. Government Accountability Office

• State of Florida, Office of the Auditor General, Executive Office of the Governor, and the Department of Environmental Protection

• Other government entities from which the District receives funding

• Auditors of entities for which the District is a sub recipient of grant funds

In addition, the Auditor will respond to the reasonable inquiries of successor Auditors and allow successor Auditors to review working papers relating to matters of continuing accounting significance.

PART II - DESCRIPTION OF THE DISTRICT

A. NAME AND TELEPHONE NUMBER OF CONTACT PERSON(S)/ORGANIZATIONAL

CHART/LOCATION OF OFFICES

The Auditor’s principal contact with the District will be Amanda Bedenbaugh, Chief, Bureau of Finance and Accounting, at 850-539-5999. A District organizational chart (EXHIBIT 1) and a list of key personnel (EXHIBIT 2) are attached.

B. BACKGROUND INFORMATION

The District is one of five regional districts, created in 1972 by the Florida Legislature, charged by Chapter 373 of the Florida Statutes to preserve and protect the state’s water resources. The District serves an area encompassing all or part of 16 counties in northwest Florida and covering approximately 11,305 square miles with a population of approximately 1.5 million residents. The District’s fiscal year begins on October 1 and ends on September 30.

The District implements its programs in accordance with Chapter 373, F.S., in order to manage water while protecting and maintaining the natural systems which provide the District with its existing and future water supply. The District’s services include, but are not limited to, flood control; regulatory programs such as surface water and water use permitting; natural systems management; preservation and restoration of threatened lakes, rivers, streams and estuaries;

land management and acquisition; and public education and awareness. Water supply, water resources development and water quality are major concerns, and many projects with local, state, and federal funding partners focus on ensuring adequate, sustainable quality water for the future.

The District’s payroll, including salaries and benefits, is budgeted for Fiscal Year 2025-26 at $13.3 million and, as of the date of this proposal, there are 119.4 authorized positions at the District (113 Full Time and 6.4 OPS positions).

Detailed information on the District and its finances can be found on the District’s website at www.nwfwater.com. On the website, select Business & Finance and then either District Budget or Financial Statements.

C. FUND STRUCTURE

The District uses the following fund types in its financial reporting:

Fund Type: Number of Individual Funds

General fund 1 Special revenue funds 4 Capital Projects fund 1

D. BUDGETARY BASIS OF ACCOUNTING

The District prepares its budgets on a modified accrual basis.

E. FEDERAL AND STATE FINANCIAL ASSISTANCE

Schedules of Expenditures of Federal Awards and State Financial Assistance for the fiscal year ended September 30, 2025, can be found on EXHIBIT 3 and starting on page 50 of the District’s most recent Audited Financial Report on the District’s website at www.nwfwater.com.

F. DEFINED BENEFIT PENSION PLAN

Employees of the District participate in the State of Florida Retirement System (FRS). FRS is a cost sharing, multiple employers, defined benefit plan, qualified under Section 401(a) of the Internal Revenue Code.

The District also offers a 457(b) deferred compensation plan.

G. REPORTING ENTITY

The District is defined for financial reporting purposes, in conformity with governmental accounting standards, as a component unit of the State of Florida. There are no component units to include in the District’s financial statements. The District’s financial statements as of each fiscal year end are incorporated into the State of Florida’s financial statements for the following year, as a discretely presented component unit.

H. INTERNAL AUDIT FUNCTION

The District has an Inspector General with responsibility for assessing the internal control function. To promote independence, the Inspector General reports functionally to the Governing Board and administratively to the District’s Executive Director.

I. AVAILABILITY OF PRIOR AUDIT REPORTS

Prior years audit reports and management letters can be found on the District’s website at www.nwfwater.com. On the website, select Business & Finance and then Financial Statements.

PART III-TIME REQUIREMENTS

A. SCHEDULE FOR AUDIT

The following deliverables are to be completed each year. The audit schedule is developed annually in conjunction with the auditor. Historically, the schedule for the audit has been November through April. A similar time schedule will be developed for audits of future fiscal years if the District exercises its option for additional audits. During each year of the contract, the previous year’s financials will be audited.

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

1. Interim Work. The Auditor will complete all interim work during the period of October 1 to December 31.

2. Detailed Audit Plan. The Auditor will provide the District a list of all schedules to be prepared by the District by January 15.

3. Date Audit May Commence. The District will have all records ready for year-end audit work and all management personnel available to meet with the Auditor’s personnel by

February, the end of the second week.

4. Field Work. The Auditor will complete all fieldwork by the end of February.

5. Draft Reports. The Auditor will provide a draft of the financial audit report including all recommendations, revisions, and suggestions for improvement to the Bureau of Finance and Accounting by the end of the 3rd week in March.

B. ENTRANCE CONFERENCES, PROGRESS REPORTING, AND EXIT CONFERENCES

At a minimum, the following conferences will be held during the dates indicated on the schedule:

1. Entrance conference with the Executive Director, Deputy Executive Directors, Director, Division of…