RFP_042-PGB-0519_Internal_Accounts_Auditing_Svcs.pdf

The School Board of Polk County, Florida – Internal Accounts Auditing Services

RFP #042-PGB-0519

P.O. Box 391 1915 S. Floral Avenue

BARTOW, FLORIDA 33831-0391 BARTOW, FLORIDA 33830-7124

THE SCHOOL BOARD OF POLK COUNTY, FLORIDA

PURCHASING DEPARTMENT

Request for Proposal (RFP)

RFP #042-PGB-0519 INTERNAL ACCOUNTS AUDITING SERVICES

TABLE OF CONTENTS

TABLE OF CONTENTS

REQUIRED RESPONSE FORM

SECTION 1: INTRODUCTION

SECTION 2: SCOPE OF SERVICES

2.1 Scope of Services

2.2 Internal Accounts Auditing Services

SECTION 3: GENERAL INSTRUCTIONS TO RESPONDING FIRMS

3.1 District Contact/Inquiries

3.2 Clarification, Interpretation or Additional Information

3.3 Official Responses

3.4 Addendum

3.5 Receipt of Proposals

3.6 Anticipated Schedule of Events (Subject to change as conditions may dictate)

3.7 Conflict of Interest

3.8 Restrictions on Contacting the District and Board Members

3.9. Line Item Corrections

SECTION 4: PREPARATION OF PROPOSALS AND REQUIRED CONTENT

4.1. Proposal Preparation

4.2. Required Information and Format

4.3. Response Organization

SECTION 5: EVALUATION OF PROPOSALS

5.1. Evaluation Process

5.2. Written Proposal Evaluation Criteria

5.3. Calculation of Evaluation Score

5.4. Calculation of the cost

5.5. Presentation/Interview Evaluation Criteria

5.6. Accept or Reject Proposals

SECTION 6: GENERAL TERMS, CONDITIONS AND OTHER INFORMATION

6.1 District Obligations

6.2 Firms Obligations

6.3 Lobbying

6.4 Public Records

6.5 Time

6.6 Public Entity Crimes Statement and Convicted Vendor List

6.7 Discriminatory Vendor List

6.8 Invoicing for Work/Progress Billing

6.9 Preference for Drug Free Workplace

6.10 District Responsibilities

6.11 Firm’s Email and Mailing Address

6.12 Other Information

6.13 Protest Procedures

6.14 Insurance Requirements

6.15 Patents and Royalties

6.16 Compliance with the Jessica Lunsford Act

6.17 Non-Warranty of Specifications

SECTION 7: CONTRACT INFORMATION

7.1 Contract Period

7.2 Contract Renewal

7.3 Renewal Option/Petition for Price Increase

7.4 Contingency of the RFP Award

7.5 Agreement for Services

7.6 Indemnification/Hold Harmless Agreement

7.7 Sub-Contracts

7.8 Assignment of Contract and/or Payment

7.9 Joint Proposal

7.10 Work Papers

7.11 School Security

7.12 Dispute Resolution

7.13 Other Contracts

7.14 Default

7.15 Legal Requirements

7.16 Public Records/Contracts for Services as defined in F.S. 119.0701

7.17 Permits and Licenses

7.18 Intellectual Property Rights

7.19 Termination of Contract

7.20 Force Majeure

ADDENDUM ACKNOWLEDGMENT FORM

SUBMITTALS CHECKLIST

APPENDIX A, PROPOSAL PRICE SHEET

APPENDIX B, STATEMENT OF AFFIRMATION AND INTENT

APPENDIX C, DRUG FREE WORKPLACE CERTIFICATION FORM

APPENDIX D, CERTIFICATION REGARDING DEBARMENT, SUSPENSION INELIGIBILITY AND

VOLUNTARY EXCLUSION - LOWER TIER COVERED TRANSACTIONS

APPENDIX E - REFERENCE REQUEST FORM

TITLE: RFP #042-PGB-0519, Internal Accounts Auditing Services

REQUIRED RESPONSE FORM

Proposal Certification

I hereby certify that I am submitting the following information as my company's proposal and understand that by virtue of executing and returning with this proposal this REQUIRED RESPONSE FORM, I further certify full, complete and unconditional acceptance of the contents of this Request for Proposal (RFP), all Attachments, Worksheets, Appendices, Supplemental Materials, and the contents of any Addendum released hereto except as otherwise noted in this proposal.

*SIGNATURE OF AUTHORIZED REPRESENTATIVE: ________________________________________

SIGN HERE

PRINT NAME OF AUTHORIZED REPRESENTATIVE: ________________________________________________

TITLE: __________________________________________________ DATE: ______________________________

FIRM (Legal name of Firm): __________________________________________________________________

STREET ADDRESS: ___________________________________________________________________________

CITY & STATE: _______________________________________________________________________________

CONTACT PERSON: _________________________________________________________________________

CONTACT PERSON'S ADDRESS: ______________________________________________________________

TELEPHONE: ________________________ FAX: ________________ TOLL FREE: ________________________

E-MAIL ADDRESS: ________________________________________________________________________

FIRM TAXPAYER IDENTIFICATION NUMBER: _____________________________________________

NOTE: Entries must be completed in ink or typewritten.

**PLEASE PROVIDE AN ORIGINAL MANUAL SIGNATURE ABOVE**

Anti-Collusion Statement/Public Domain I, the undersigned proposer have not divulged, discussed, or compared this proposal with any other Proposers and have not colluded with any other proposer in the preparation of this proposal in order to gain an unfair advantage in the award of this proposal.

I acknowledge that all information contained herein is part of the public domain as defined in the Public Records Act, Chapter 119, F.S.

THE SCHOOL BOARD OF POLK COUNTY, FLORIDA

P.O. Box 391 1915 S. Floral Avenue Bartow, Florida 33831-0391 Bartow, Florida 33830-7124

Request for Proposal (RFP)

Internal Accounts Auditing Services

DEADLINE FOR RECEIPT OF WRITTEN QUESTIONS: APRIL 12, 2019, 4:00 pm ET

DEADLINE FOR RECEIPT OF PROPOSALS: MAY 2, 2019, 3:00 pm ET

SECTION 1: INTRODUCTION

The School Board of Polk County, Florida, hereinafter referred to as the “District”, requests proposals from qualified Certified Public Accountants, hereinafter referred to as the “Firm”, to conduct an audit of the internal accounts activities of up to approximately 123 public schools and 21 departments per year for a period of three years. Auditing services shall commence with an audit of the internal accounts activities for the fiscal year ending June 30, 2019 and end after the completion and submission of the audit report for the fiscal year ending June 30, 2021. The contract may be renewed as outlined within this RFP, Section 7.2.

All public schools and some departments are to be audited (approximately 123 schools and 21 departments). The number of schools by type to be audited each year: 66 Elementary Schools, 5 Elementary/Middle Schools, 3 Elementary/Middle/High Schools, 20 Middle Schools, 4 Middle/High Schools, 16 High Schools, 3 Career Schools, 2 Adult Schools and 4 Alternate Education Schools.

The composition and number of schools and departments to be audited may change to best meet the needs of the District.

The District has centralized internal accounts. The Auxiliary Accounting Department monitors many areas of the school's compliance with Internal Accounts Policy. They review expenditure requests; monitor inventories of Athletic/Admission tickets, and Pre-numbered receipts. Auxiliary Accounting processes all receipts and disbursements including purchasing card transactions.

They also perform the bank reconciliations for Internal Accounts bank accounts. All financial transactions for Internal Accounts are processed through SAP, the District's ERP System. The Senior Manager, Auxiliary Accounting will work in a collaborative effort with the awarded Firm. All of the above records/information will be available at the District Office. Any additional documents required can be scanned to the Internal Audit Services Department at the District Office for delivery to the Firm.

For the purpose of this RFP, the terms “Firm”, “vendor”, “provider”, “proposer”, or “respondent” are synonymous and shall refer to anyone submitting a response to the RFP.

This RFP is issued due to the expiration of the current contract with Carr, Riggs & Ingram, LLC.

Internal accounts audit services fees for the past three (3) years are as follows:

June 30, 2016 $104,650 123 Schools and 21 Departments June 30, 2017 $104,650 123 Schools and 20 Departments June 30, 2018 $104,650 123 Schools and 21 Departments

2016 through 2018: Elementary – 66, Elementary/Middle – 5, Elementary/Middle/High – 3, Middle – 20, Middle/High – 4, High – 16, Career – 3, Adult – 2, Alternate Education - 4.

SECTION 2: SCOPE OF SERVICES

2.1 Scope of Services

This RFP is to solicit competitive proposals from qualified Firms for the purpose of providing Internal Accounts Auditing Services. The successful Firm will provide these services as outlined in the Scope of Services. The scope establishes the minimum requirements to be provided by the Firm. The minimum specifications for services are listed below in Section 2.2.

2.2 Internal Accounts Auditing Services

Each school has and some departments have the capacity to raise funds, administer various accounts established for various student activities, and to document the process by which internal activity funds are expended. The review of internal activities accounts will include a review of records, books, internal working papers, bank accounts, and inventory of pre-numbered receipts, purchase orders, checks and other documents pertaining to each school’s financial transactions. The accounting records are maintained on a computerized accounting system. A copy of the current audit report is included with this RFP as Attachment 1.

1. Internal Accounts Financial Audit: The audit will be made in accordance with generally accepted auditing standards and Government Auditing Standards issued by the Comptroller General of the United States. The purpose of the audit is to express an opinion on the financial statements of the Board’s agency internal activity funds and obtain reasonable assurance about whether the financial statements are free of material misstatement. The scope of the audit is to include:

A. Compliance with the requirements of the State Board of Education Rule 6A-1.001, Florida Administrative Code.

B. Compliance with Florida Statutes.

C. Compliance with Financial and Program Cost Accounting and Reporting for Florida Schools (the Red Book), issued by the State of Florida Department of Education.

D. Compliance with the District’s policies.

E. Compliance with the District’s Internal Accounts Manual. A copy of the Internal Accounts Manual is included with this RFP as Attachment 2. A copy of the Powerpoint presentation used in training principals and financial secretaries is included as Attachment 3.

F. Test of the accounting records and such other auditing procedures as considered by the awarded Firm as necessary in the circumstances.

2. Review of Internal Control Structure: An evaluation is to be made of each school’s internal control structure to determine the extent to which selected control environment factors, accounting system methods and records, and policies and procedures promoted and encouraged compliance with controlling laws, administrative rules, and other guidelines; the reliability of financial records; and the safeguarding of assets.

3. Management Letter: The audit report shall include a management letter which shall contain the audit findings which may include the following material items discovered within the scope of the audit:

A. Recommendations to improve management, accounting procedures, internal control structure and increase efficiency;

B. Violations of laws, District policies, State of Florida/DOE rules and regulations discovered within the scope of the audit;

C. Illegal expenditures discovered within the scope of the audit;

D. Improper or inadequate accounting procedures;

E. Failure to properly record financial transactions;

F. Other inaccuracies, irregularities, shortages, and defalcations, if any, discovered by the awarded Firm.

A draft report shall be issued to each of the audited schools and departments. This report shall contain: (1) audit findings and (2) Firm’s recommendations (or corrective action plan) to the School Principal which describes the course of action School Principal should take to correct these findings.

The Firm shall be responsible for contacting each school or department to obtain the school’s or department’s response to the audit findings.

The Firm shall evaluate each of the School Principal’s and each department’s responses to determine if they understood what caused the findings and have responded appropriately to correct these conditions. The final report will include the audit findings, the Firm’s recommendations, and the School Principal’s and department responses.

4. Exit Conference: An exit conference will be held with each school’s principal and financial secretary, and each department’s manager or designee. These conferences are usually conducted by telephone. The Firm shall be responsible for scheduling conferences with each school and each department through email. All findings will be given to the Director, Internal Audit Services or designee and the Senior Manager, Auxiliary Accounting or designee before they are presented to the principal or department manager or designee.

5. Other Matters: The District will provide the Firm with the basic information required for the audit, and is responsible for the accuracy and completeness of that information.

The Firm will advise the District about appropriate accounting principles and their application and will prepare the financial statements, but the responsibility for accuracy of the financial statements remains with the District. This responsibility includes the maintenance of adequate records and related internal control structure policies and procedures, the selection and application of accounting principles, and the safeguarding of assets. The District will inform the Firm of any known or discovered irregularities; inaccuracies; shortages; violations of laws, policies, rules and regulations; illegal expenditures; improper or inadequate accounting procedures;

and defalcations.

6. Scheduling of Work: The awarded Firm shall coordinate their schedule and requests for information through the Internal Audit Services Department. The awarded Firm should, as necessary, consult with the Director, Internal Audit Services for the District.

The awarded Firm shall directly contact the Senior Manager, Auxiliary Accounting with any unresolved questions of access, authority, or jurisdiction. The Senior Manager, Auxiliary Accounting, the Principal of each school or department manager or designee, and other responsible personnel will be available to the awarded Firm during normal business hours which are generally 8:00 am – 5:00 pm. It is envisioned that the awarded Firm will perform the majority of the work at the District office in Bartow. The awarded Firm will be provided with reasonable work space, desks, and chairs and access to telephone lines, photocopying facilities and fax machines at the District office, if necessary. It is not anticipated that individual school visits will be required. Report preparation, editing and printing shall be the responsibility of the awarded Firm.

7. Annual Completion Date: Each year the awarded Firm will issue an audited Financial

Report, in its final form, and the Management Letter for the audited schools and departments internal accounts activities no later than November 1st for the fiscal year ended June 30. The awarded Firm will, in conjunction with the Director, Internal Audit Services, present the report to The School Board of Polk County, Florida at its Work Session in December.

SECTION 3: GENERAL INSTRUCTIONS TO RESPONDING FIRMS

3.1 District Contact/Inquiries

This RFP is issued by the District. The District is the sole point of contact with regard to this

RFP and all contractual matters related to the services described herein. All communications concerning this RFP shall be addressed, in writing, to:

Gary Braun Manager, Purchasing Services The School Board of Polk County, Florida Post Office Box 391 Bartow, Florida 33831-0391 Email: gary.braun@polk-fl.net

FAX: 863-534-0802

The physical address for overnight and hand delivery only is:

Gary Braun Manager, Purchasing Services The School Board of Polk County, Florida 1915 South Floral Avenue Bartow, Florida 33830

3.2 Clarification, Interpretation or Additional Information

Written questions concerning interpretation, clarification or additional information will be accepted by mail, facsimile or email addressed to the attention of the designated contact person referenced above in Section 3.1. All written questions must be received by the District’s Purchasing Department no later than April 12, 2019 at 4:00 p.m. (ET) as shown in the Anticipated Schedule of Events table below in Section 3.6. Telephone inquiries will not be accepted, nor will answers be provided by telephone. It is the sole responsibility of the proposing Firm at its own risk to ensure that written questions, however submitted, will be received by the deadline indicated above. If warranted, the District will post the responses (as an addendum) to the same website where this RFP is posted, at www.myvendorlink.com.

3.3 Official Responses

On or about April 16, 2019, the District will issue responses to all questions timely received.

The District will post the responses (as an addendum) to the same website where this RFP is posted, at www.myvendorlink.com

3.4 Addendum

The District may modify the RFP at any time prior to the proposal due date by issuance of a written addendum. Addenda shall be numbered consecutively and initiated by the Director, Purchasing and Printing Services. No other person shall be authorized to make changes verbally or in writing. The issuance of a written addendum is the only official method by which interpretation, clarification or additional information can be given. Any such addenda will be posted to the same website where this RFP is posted, at www.myvendorlink.com Firms who intend to submit a proposal will need to check the website used to download this RFP to see if there are any addenda that have been posted. It shall be the responsibility of the Firm to be sure they receive all addenda.

No addendum will be issued later than seven (7) calendar days prior to the date for receipt of proposals except an addendum withdrawing the RFP or one which includes postponement of the date for receipt of proposals.

No verbal or written information which is obtained other than by information in this document or by addendum to this RFP will be binding on the District.

3.5 Receipt of Proposals

Provide one (1) original proposal with manual signature, four (4) duplicate copies (for a total of five (5)), a redacted copy (if applicable), and an electronic version on CD/DVD or flash drive identical to the original and (if applicable) the redacted copy in useable format (e.g. Word, Excel not PDF).

Proposals must be submitted in a sealed container, clearly identified as RFP #042-PGB-

0519, Internal Accounts Auditing Services. Sealed proposals will be received until 3:00 p.m.

(ET) on May 2, 2019 in the School Board Purchasing Office at the address shown in Section

3.1. The official clock for the purpose of receiving proposals is located in the Purchasing Office. All proposals must be date and time stamped by the official clock. Proposals will be opened in the Purchasing Office after the deadline for receiving proposals. Any proposal received in Purchasing after the deadline indicated above will be date and time stamped and will not be opened. It is the Firm’s responsibility to see that their proposal is properly received at the correct location prior to the deadline. Proposals will be received and publicly opened. Only names of the responding Firms will be read at this time.

3.6 Anticipated Schedule of Events (Subject to change as conditions may dictate)

Activity Date Release of RFP April 4, 2019 Deadline for Questions – 4:00 P.M. (ET) April 12, 2019 Release of Official Response to Questions April 16, 2019 Proposals Due – 3:00 P.M. (ET) May 2, 2019

Evaluation Process *Evaluation Committee Meeting - 10:00 A.M. until completed; Purchasing Dept. Conference Room May 7, 2019

*Finalist Oral Presentations (If necessary) - 10:00 A.M.

until completed; Purchasing Dept. Conference Room May 9, 2019

**Posting of Award Recommendation (on or about):

a. If no Finalist Presentations required

b. If Finalist Presentation Required

May 8, 2019 May 10, 2019

**Approval of recommendation by the School Board of Polk County, Florida June 18, 2019

*Evaluation Committee meetings will be posted as a public notice at https://polkschoolsfl.com/purchasing/.

** If the time allotted to make the selection of awardee as stated above proves to be insufficient, the posting of the Notice of Recommended Award and School Board of Polk County, Florida approval dates could both slip. Continue to monitor www.myvendorlink.com or contact the purchasing department for more specific information as to when the notice will be posted.

3.7 Conflict of Interest

The awarded Firm must disclose any contractual relationship that exists or has existed between the Firm, a predecessor organization of the Firm, or a subcontractor included in the Firm's response to this RFP, and the District from January 1, 2014 to date. Not every prior or existing contractual relationship will constitute a conflict of interest. However, each such relationship must be disclosed. Firms should not merely state the conclusion that no conflict of interest exists. Firms also must disclose any existing business or personal relationship between the Firm, its principals, or any affiliate or subcontractor, and the District, or any other entity or person involved in the project that is the subject of this RFP.

Include this information under Tab 1, General Submittals.

Failure to disclose any such prior or existing contractual or personal relationship as described in this section may result in disqualification of the proposal. The District will make the final determination regarding the existence of a conflict of interest.

3.8 Restrictions on Contacting the District and Board Members

Upon the issuance of this RFP, all contact with the District must be made through the designated contact person listed in Section 3.1. The responding Firm must limit communication with the designated contact to the means specified in this RFP. Other District employees, representatives of the District and members of the Evaluation Committee and School Board are instructed not to answer questions regarding the RFP or otherwise discuss the contents of the RFP with the Firms or their representatives. Any contacts made with other District employees, representatives of the District or members of the Evaluation Committee and School Board will be reported to Purchasing. Responding

Firms shall not, under the penalty of law, offer any gratuities, favors or anything of monetary value to any officer or employee of the District or representative of the District in connection with this competitive procurement.

Cone of Silence: A Cone of Silence is hereby established for all competitive selection processes including Invitations to Bid (ITB), Requests for Proposal (RFP) and Invitations to Negotiate (ITN) for the provision of goods and services. The Cone of Silence is designed to protect the integrity of the procurement process by shielding it from undue influences prior to the recommendation of contract award. Pursuant to School Board Policy 6324, The School Board of Polk County, Florida enacts a Cone of Silence that commences after the advertisement of the ITB, RFP or ITN. All provisions of School Board Policy 6324 are applicable to this solicitation. The cone of silence terminates at the time the Board acts on a written recommendation from the purchasing department or facilities department regarding contract award; provided, however, that communications are permitted when the Board receives public comment at the meeting when the recommendation is presented.

3.9. Line Item Corrections

The use of correction fluid/tape or erasures on line item proposal prices and/or quantities are not acceptable. Corrections must be by strikethrough (strikethrough) of the incorrect figures, writing in of correct figures and initialing of the corrections by the originator.

Correction fluid/tape or erasure corrected proposals will be considered non-responsive.

This is a RFP award contemplated as a composite award. The use of correction fluid, correction tape or erasure on any line item proposal price will result in the entire proposal declared non-responsive.

SECTION 4: PREPARATION OF PROPOSALS AND REQUIRED CONTENT

4.1. Proposal Preparation

In order to ease comparability and enhance the review process, it is requested that proposals be organized in the manner specified below. Failure to provide the required information will affect the evaluation of the proposal and may be grounds for disqualification. Responsive proposals should provide straightforward, concise information that satisfies the requirements noted above. Expensive bindings, color displays and the like are neither necessary nor desired. Emphasis should be placed on skills and experience that respond to the needs of the District, the requirements of this RFP and completeness and clarity of content.

4.2. Required Information and Format

Proposers must provide the required information in the following order and format. It is required that five (5) paper copies (one (1) original and four (4) duplicate copies), a redacted copy (if applicable), and an electronic version on CD/DVD or flash drive identical to the original and (if applicable) the redacted copy in useable format (e.g.

Word, Excel not PDF) be submitted. The Required Response Form (see page 5) must be signed by an officer or agent of the proposing Firm who is empowered to contractually bind the Firm. Proposals shall be valid for 90 days from the day after the deadline for receipt of proposals. Failure to provide the required information will affect the evaluation of the proposal and may be grounds for disqualification.

4.3. Response Organization

Table of Contents

Include a table of contents for clear identification of the material by tab number as listed below in this section. The proposal shall include the following information and consist of the following sections labeled:

Tab 1 – General Submittals

This is a compliance section and carries no evaluation points. Submittals shall include the following:

1. Required Response Form refers to page 5. Complete the form as provided, sign and include with your submittal. Any modifications or alterations to this form shall not be accepted. The enclosed original Required Response Form is the only acceptable form.

An original manual signature shall be provided in the space indicated on this form.

2. Per Section 6.4 of the RFP: All responses to this RFP are subject to release as public records consistent with Chapter 119 Florida Statutes. Florida law exempts trade secret information from production in response to a request for copies of government documents. If you believe any portion of your proposal response contains information that is not subject to release under Florida law, you should specifically identify the information you believe is exempt from release and the specific statutory authority that covers the asserted exemption under this Tab 1. Firms may insert a statement that indicates that all content in the proposal is releasable. If there is nothing submitted under this tab, we will assume that your proposal does not contain any information not subject to release and that all contents are releasable.

3. Responding Firms must be properly registered, licensed and certified at time of submission:

A. Type of Business: The Firm shall identify the type of business entity involved (e.g.;

sole proprietorship, partnership, corporation, joint venture, etc.) The Firm shall identify whether the business entity is incorporated in Florida, another state, or a foreign country. Indicate years in business; changes in ownership.

4. Firm must have been in continuous business for a minimum of three (3) years. State number of years in business.

5. Principals: The Firm must provide the name and address of all persons or entities serving or intending to serve as principals in the Firm’s proposal.

6. Conflict of Interest Statement: See Section 3.7.

7. Statement of Affirmation and Intent: Complete and submit “Statement of Affirmation and Intent” (See Appendix B) included in this RFP. Completed form should be submitted with your proposal and must be on file prior to award.

8. Drug Free Workplace: If applicable, sign and submit the Drug Free Work Place

Certification form. (See Appendix C) Proposals received which are equal with respect to price, quality, and service and that have provided proper certification that a business has implemented a drug free workplace program, shall be given preference in the award process.

9. Certification Regarding Debarment, Suspension, Ineligibility and Voluntary Exclusion –

Lower Tier Covered Transactions: Firms submitting proposals must complete and submit the “Certification Regarding Debarment, Suspension, Ineligibility and Voluntary Exclusion – Lower Tier Covered Transactions” (See Appendix D) included in this RFP.

Completed form should be submitted with your proposal and must be on file prior to award.

10. Addendum Acknowledgement Form: Firms submitting proposals should complete, sign/date and submit the Addendum Acknowledgement Form acknowledging receipt of addenda (when applicable). Completed form should be submitted with your proposal and must be on file prior to award.

11. Submittals Checklist: Firms submitting proposals should complete the Submittals Checklist and submit the completed checklist with their proposal. The checklist must be on file prior to award.

Include printed copies of all information numbered above under Tab 1 in your proposal.

Tab 2 – Experience, Qualifications and References

Firms submitting proposals must have a proven track record that demonstrates success in providing similar auditing services as requested in this RFP.

1. Organizational History, Structure and Authoritative Direction of Control: Describe the history, structure and authoritative direction of control of your organization with particular emphasis on your experience in providing similar auditing services as requested in this RFP.

2. References:

A. Provide a minimum of three (3) references from the Firm’s current or recently completed projects which best illustrate the experience of the Firm. References should be from engagements most similar in size and scope to the District’s engagement detailed in this RFP (please include relevant experience in public school systems, if applicable). Complete your portion of the Reference Request Form (Appendix E), then forward to your three (3) references with instructions to complete the Reference Request. Your references shall be instructed to return the completed form to The School Board of Polk County, Florida, RFP #042-PGB-0519, P.O. Box 391, Bartow, Florida 33831-0391 or email to gary.braun@polk-fl.net prior to 3:00 pm on May 2, 2019.

B. Include only references the Firm provided services within the previous three (3) years.

C. The District reserves the right to contact any and all references and to obtain, without limitation, information on the Firm’s performance on the listed jobs. The District may utilize other reference information on a Firm’s capability to determine performance history. Negative references, in the District’s sole discretion, may be cause for disqualification of the Firm.

D. Reference must be for the Firm (LEGAL COMPANY NAME on the RFP REQUIRED RESPONSE FORM) submitting the proposal who will be performing the services.

References cannot be for a parent, affiliated or wholly owned subsidiary of the Firm.

E. It is the Firm’s responsibility to ensure that the references arrive in Purchasing by the proposal deadline stated in item A. above. Firms submitting proposals are encouraged to contact the District contact defined in Section 3.1 to verify the appropriate references have been received by the District.

3. Company Profile:

A. Is your Firm local, regional or national in scope? How many employees are employed company-wide? How long has the Firm in its existing form been in existence? How long has the Firm been in existence in any form? Give a brief history, if needed, concerning the changing Firm identity.

B. How many offices are located in the State of Florida? How many employees are employed in the State of Florida?

C. Where is the office located that will service this account if your Firm is the awardee?

How many employees, accountants with a CPA license, other accountants, other professional support staff, and other clerical/support staff are located at this location? Describe the range of services offered through this office.

D. How many total accounts are serviced from the local office identified above in C?

How many of these accounts are Florida School Districts for the purpose of conducting auditing services? Name the Florida school districts currently and since 2014 that have been audited by this office, indicate the year(s) audited and annual budget amount. List other Florida government entities audited by this office, including year(s) audited and annual budget amount.

E. Describe any disciplinary action taken against the Firm or any individual associated with the Firm by the State of Florida Board of Accountancy within the last three (3) years.

F. Submit most recent Peer Review Report.

4. Audit Team Qualifications:

A. Identify all members of the proposed auditing team that will service the District’s account and define the role of each member. Indicate the primary point of contact at the local office and for field inquiries.

B. For each audit team member indicate the following:

o Highest level of formal education obtained o Continuing professional education relative to governmental accounting and auditing o Experience in auditing Florida governmental entities, including scope of work and position held during engagement. Include contract dates of each engagement.

o Specific experience auditing Florida school districts, including scope of work and position held during engagement, and total annual budget amount.

Include contract dates of each engagement.

o Membership in various national or state governmental accounting boards, committees or associations.

o Professional recognition, such as Certified Public Accountant license, awards etc.

Tab 3 - Scope of Services

The selected Firm shall accomplish each of the tasks as outlined in the Scope of Services, Section 2. For each element of the scope of services identified, please provide a clear description of how the Firm plans to carry out each service required.

Tab 4 - Proposal Pricing

The submittal should include the Firm’s proposed pricing on the Proposal Price Sheet (Appendix A). It is expected that all Firms offer educational discounted rates. It is anticipated that all public school internal accounts and department internal accounts will be audited each year (approximately 123 schools and 21 department accounts). The 123 schools consist of: 66 Elementary, 5 Elementary/Middle, 3 Elementary/Middle/High, 20 Middle, 4 Middle/High, 16 High, 3 Career, 2 Adult and 4 Alternate Education schools.

In the event, for whatever reason, the District reduces or increases the number of schools and/or department accounts being audited, the audit fee may be reduced or increased in accordance with the per school pricing provided on the Proposal Price Sheet. Fee adjustments shall be mutually agreed upon by the District and the Firm. The Director, Internal Audit Services and Director, Purchasing and Printing Services or their designees shall approve any fee changes prior to the fee change becoming effective.

Note: Proposers must submit a “single” per school fixed price. The District is not interested in a “price range” based on the number of schools audited, or any other pricing structure other than the per school price as specified. Any change to the pricing methodology specified in this RFP will be rejected, rendering a proposal non-responsive.

Tab 5 - Additional Information

Any additional information or data which the responding Firm deems essential to the proposal and for consideration, should be included in a separate section of the submittal titled, “Additional Information,” including but not limited to information contained in Section

6.2 “Exceptions to RFP”, if applicable. If there is no additional information to present, state in this section "There is no additional information that we wish to present.”

SECTION 5: EVALUATION OF PROPOSALS

5.1. Evaluation Process

Written proposals will be evaluated by an Evaluation Committee comprised of representatives from the District and others determined by the District. Purchasing Department personnel and others as determined by the District, will participate in an advisory capacity only.

The Evaluation Committee will assign points in the evaluation and recommendation process in accordance with the Evaluation Criteria listed in Section 5, Item 5.2 below. There is a total of 100 points possible in this item.

Proposers are cautioned to provide their best offer initially and should not withhold any information from the written response in anticipation of presenting the information orally, since oral presentations (presentations/interviews) may not be solicited from any or all Proposers.

The Evaluation Committee reserves the right to interview any, all or none of the Proposers and to require a formal presentation/interview with the key people who will administer and be assigned to work on the contract before recommendation of award.

If the Evaluation Committee decides to interview any or all Proposers, then the criteria listed in Section 5, Item 5.5 below will be utilized. The Evaluation Criteria will be added together, i.e.

the scores from the Item 5.2 criteria will be added to the scores from the Item 5.5 criteria (if the Evaluation Committee decides to interview). If the second set of criteria is utilized, there is a potential final scoring of those interviewed of up to 200 points (100 points (Item 5.2) plus 100 points (Item 5.5)).

The Evaluation Committee reserves the right to:

1. Short list proposals for further consideration and presentations/interviews,

2. Request presentations/interviews from short listed Proposers or from all Proposers, and/or

3. Ask questions during the oral presentation/interview for the purpose of clarification of information provided during the presentation/interview.

Proposers providing additional information requested by the District shall not submit in their response any information that will alter or change the terms and conditions of their original proposal. A Firm’s past performance may be used in the evaluation process.

The District reserves the right to negotiate further terms and conditions, including price with the highest ranked Proposer. If the District cannot reach a mutually beneficial agreement with the first selected Proposer, the District reserves the right to enter into negotiations with the next highest ranked Proposer and continue this process until agreement is reached.

Decisions on finalists and specific interview times (if necessary) will be released on or about May 7, 2019. All respondents should be prepared to participate in finalist presentations/interviews on May 9, 2019 as scheduled by the District. Those who participate in the presentations/interviews shall be knowledgeable in all aspects of the proposal and able to answer any and all questions.

The Evaluation Committee in conjunction with the Purchasing Department will prepare and submit an agenda item to the Superintendent of Schools, Polk County, Florida.

The Superintendent will recommend to the School Board of Polk County, Florida, the award or rejection of any and/or all proposal(s). The recommendation for award of the RFP will be posted for review by interested parties at the District Administrative Offices, 1915 S. Floral Ave., Bartow, FL and on VendorLink at www.myvendorlink.com, on or about May 8, 2019, or if presentations are required, on or about May 10, 2019, and will remain posted for a period of at least 72 hours.

The District may award or reject any or all proposal(s).

5.2. Written Proposal Evaluation Criteria

The Evaluation Committee shall score and rank responsive proposals. The evaluation factors will be limited to the criteria listed in the table below:

Evaluation Criteria-Written Proposal Point Value General Submittals (Tab 1) Pass/Fail Experience, Qualifications and References (Tab 2) 40 Scope of Services (Tab 3) 25 Proposal Pricing (Tab 4) 35 Total Points Available 100

5.3. Calculation of Evaluation Score

Each Evaluation Committee member shall determine which of the following descriptions applies to each of the foregoing Proposal evaluation criteria:

EXCELLENT (1.0): Of the highest or finest quality; exceptional; superior; superb; exquisite;

peerless.

Proposer provided information for a given criteria that satisfied the requirements and described specifically how and what will be accomplished in such a manner that exhibited an exceptional and superior degree of understanding, skill, and competency, both qualitatively and quantitatively. The facts included in the narrative description (including all supporting documentation, diagrams, drawings, charts and schedules, etc.) demonstrated the Proposer’s ability to perform and deliver far beyond expectation.

VERY GOOD (0.8): To a high degree; better than or above competent and/or skillful.

Proposer provided information for a given criteria that satisfied the requirements and described specifically how and what will be accomplished in such a manner that exhibited a very high degree of understanding, skill and competency, both qualitatively and quantitatively. The facts included in the narrative description (including all supporting documentation, diagrams, drawings, charts and schedules, etc.) demonstrated the Proposer’s ability to perform and deliver beyond expectation.

GOOD (0.6): Having positive or desirable qualities; competent; skilled; above average.

Proposer provided information for a given criteria that satisfied the requirements and described specifically how and what will be accomplished in such a manner that exhibited a skillful and above average degree of understanding, skill and competency, both qualitatively and quantitatively. The facts included in the narrative description (including all supporting documentation, diagrams, drawings, charts and schedules, etc.) demonstrated the Proposer’s ability to perform and deliver at the expected level.

FAIR (0.4): Average; moderate; mediocre; adequate; sufficient; satisfactory; standard.

Proposer provided information for a given criteria that satisfied the requirements and described sufficiently how and what will be accomplished in a manner that exhibited an adequate and average degree of understanding, skill and competency, both qualitatively and quantitatively. The facts included in the narrative description (including all supporting documentation, diagrams, drawings, charts and schedules, etc.) demonstrated the Proposer’s ability to perform and deliver at a level slightly below expectation.

POOR (0.2): Inadequate; lacking; inferior in quality; of little or less merit; substandard;

marginal.

Proposer provided information for a given criteria that did not satisfy the requirements and described in an inadequate manner how and what will be accomplished. The information provided simply reiterated a requirement, contained inaccurate statements or references, lacked adequate information, or was of inferior quality. The facts included in the narrative description (including all supporting documentation, diagrams, drawings, charts and schedules, etc.) demonstrated the Proposer’s ability to perform and deliver at a substandard and inferior level.

UNACCEPTABLE (0.0):

Proposer failed to provide any information for a given criteria, provided information that could not be understood, or did not provide the information for a given category as requested.

After an Evaluation Committee member has determined the description applicable to the proposal evaluation criteria, the number of points available for each criterion (e.g., 25 points for “Scope of Services”) shall be multiplied by the factor associated with the applicable description (e.g., the multiplier of 0.8 for the “Very Good” description) to produce the number of points allocated for that evaluation criterion. For example, an Evaluation Committee member classifies the Scope of Services criterion of Proposal #1 as “Very Good.” The points that Evaluation Committee member allocated for that evaluation criterion would be 20, calculated as follows: 25 available points x 0.8 applicable description multiplier = 20 points.

5.4. Calculation of the cost

Points for the cost shall be determined by summing the total cost per year for each of the three years cost of performing the internal account audit services. Distribution of points for evaluation of the cost will be calculated using the following formula: Lowest proposed cost ÷ Proposer’s cost X Total Point Value = Proposer’s points. For example, if Respondent A submits a proposal with a price of $75 and Respondent B submits a proposal with a price of $92 and Respondent C submits a proposal with price of $83, Respondent A would receive 100% of the possible points, Respondent B would receive 81.52% ($75/$92) of the possible points, and Respondent C would receive 90.36% ($75/$83) of the possible points.

An Evaluation Committee member’s total score for each proposal shall equal the sum of the total points allocated for each evaluation criterion.

When all Evaluation Committee members have completed their proposal evaluations, the individual Evaluation Committee members’ total scores for each proposal will be added together to produce a final score for each proposal.

The FACILITATOR will confirm the calculations for the final score of each proposal, then publish a rank-ordered listing of the proposals to the Evaluation Committee with the proposal receiving the highest point score designated as the highest ranked proposal.

5.5. Presentation/Interview Evaluation Criteria

If the Evaluation Committee decides to interview any or all proposing Firms, then the

Evaluation Committee shall score and rank based on the evaluation factors, which will include, but not necessarily be limited to, the criteria listed below under Evaluation Criteria- Presentation/Interview.

The Firms who are selected for an oral presentation/interview will receive an agenda to be used in preparation for their oral presentation/interview. The Evaluation Committee members may ask questions for the purpose of clarification during the oral presentation/interview. The oral presentation/interview, based on the agenda and the responses to the Evaluation Committee’s questions, will be used in the scoring.

Evaluation Criteria-Presentation/Interview Point Value Ability to Perform Work 40 Experience 45 Cost Containment Strategies 15 Total Points Available 100

There is the potential final scoring of those Firms interviewed of up to 200 points (100 points from Item 5.2 plus 100 points from Item 5.5).

5.6. Accept or Reject Proposals

The District reserves the right to accept or reject any or all proposals.

The District shall be the sole judge of a Firms’ qualifications.

The District reserves the right to waive irregularities and technicalities and may, at its sole discretion, request a clarification or other information to evaluate any or all proposals.

The District reserves the right, before awarding the contract, to require Firm(s) to submit evidence of qualifications or any other information the District may deem necessary.

The District reserves the right to cancel the RFP or portions thereof, without penalty.

The District reserves the right to: (1) accept the proposals of any or all of the items it deems, at its sole discretion, to be in the best interest of the District; and (2) the District reserves the right to reject any and/or all items proposed or award to multiple Firms.

Nothing herein will prevent the District from making multiple awards and to deem all proposals responsive, and to assign work to any Firm deemed responsive.

SECTION 6: GENERAL TERMS, CONDITIONS AND OTHER INFORMATION

6.1 District Obligations

The District accepts no obligation for the costs incurred in responding to this RFP in anticipation of being awarded a contract. The District reserves the right to select qualified responses to this RFP without discussion of the responses with the responding Firms. The District reserves the right to reject any or all submitted proposals.

6.2 Firms Obligations

Firms are invited to submit proposals in accordance with the requirements outlined in this

RFP. By submitting a signed proposal, a Firm agrees that it fully understands this RFP and must abide by the terms and conditions contained therein. The proposals are required to address all specifications in this RFP and must specifically highlight in the proposal under Tab 5 on a page entitled “Exceptions to RFP” any deviations or variations from the services requested in the RFP. If no such page is included under Tab 5 in the Firm’s proposal, the District will expect the Firm to provide the services requested in the RFP and to enter into a contract on that basis at their proposed cost, if selected to perform the work.

Unauthorized exceptions, amendments, or deviations will not be accepted. The decision of the District will be final in this regard.

Cost of preparation of a response to this RFP are solely those of the Firm, and the District assumes no responsibility for any such costs incurred by the Firm.

The responsibility for determining the full extent of exposure to risk and verification of all information rests solely with the Firm submitting a response. Neither the District nor its representatives shall be responsible for any error or omission in this RFP, nor the failure on the part of the Firm to determine the full extent of exposure to risk.

6.3 Lobbying

Firms are hereby advised that lobbying is not permitted with any District personnel, representatives of the District, Board Members or Evaluation Committee members related to or involved with this RFP. All inquiries must be directed through the Purchasing Department as outlined in Section 3.1.

Lobbying is defined as any action taken by an individual, firm, association, venture, partnership,…