RFP_043-PLA-0420_External_Independent_Audting_Services.pdf

School Board of Polk County

RFP #043-PLA-0420, External Independent Auditing Services

P.O. Box 391 1915 S. Floral Avenue

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

THE SCHOOL BOARD OF POLK COUNTY, FL

PURCHASING DEPARTMENT

Request for Proposal (RFP) for External Independent Auditing Services

RFP #043-PLA-0420

TABLE OF CONTENTS

Table of Contents

REQUIRED RESPONSE FORM

SECTION 1: PURPOSE AND OVERVIEW

1.1 Purpose

1.2 Overview or Background Information

1.3 About the District

1.4 Current External Independent Auditing Services

SECTION 2: GENERAL INSTRUCTIONS TO RESPONDENTS

2.1 District Contact/Inquiries

2.2 Conflict of Interest

2.3 Restrictions on Contacting the District

2.4 Clarification/Interpretation/Additional Information

2.5 Official Responses

2.6 Addendum

2.7 Receipt of Proposals

2.8 Anticipated Schedule of Events

SECTION 3: SCOPE OF SERVICES

3.1 Scope of Services

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 Presentation/Interview Evaluation Criteria (optional)

SECTION 6: GENERAL TERMS, CONDITIONS and INFORMATION

6.1 Posting of RFP Award Recommendation

6.2 School Board Obligations

6.3 Proposers Obligations

6.4 Lobbying

6.5 Public Records

6.6 Time

6.7 Public Entity Crimes Statement and Convicted Vendor List

6.8 Discriminatory Vendor List

6.9 Preference for Drug-Free Workplace

6.10 Protest Procedures

6.11 Insurance Requirements

6.12 Patents and Royalties

6.13 Compliance with the Jessica Lunsford Act

6.14 Non-Warranty of Specifications

6.15 Replacement of Proposer’s Staff

6.16 Federal and State Tax

6.17 Indulgence

6.18 Proposers Mailing and Emailing Address

6.19 Other Information

SECTION 7: CONTRACT INFORMATION

7.1 Contract Period

7.2 Contract Renewal

7.3 Contingency of the Contract Award

7.4 Agreement for Services

7.5 Indemnification/Hold Harmless Agreement

7.6 Sub-Contracts

7.7 Assignment of Contract and/or Payment

7.8 Joint Proposal

7.9 School Security

7.10 Dispute Resolution

7.11 Other Contracts

7.12 Default

7.13 Legal Requirements

7.14 Permits and Licenses

7.15 Intellectual Property Rights

7.16 Termination

7.17 Funding

7.18 Force Majeure

7.19 General Terms and Information

Addendum Acknowledgment Form

Submittals Checklist

APPENDIX A-PUBLIC RECORDS

Attachment A, Statement of Qualifications

Attachment B, Statement of Affirmation and Intent

Attachment C, Conflict of Interest Statement

Attachment D, Drug-Free Workplace Certification Form

Attachment E, Certification Regarding Debarment, Suspension, Ineligibility, and

Attachment 1- Reference Request Form

PUBLIC RECORDS: Any material submitted in response to this Solicitation will become a public record pursuant to Chapter 119, Florida

Statute. Any claim of confidentiality is waived upon submission, unless addressed as set forth in this RFP document. A Vendor’s response to this solicitation shall be a public record and subject to production, disclosure, inspection and copying consistent with the requirements of Chapter 119, Florida Statute

SCHOOL BOARD OF POLK COUNTY

TITLE: RFP #043-PLA-0420 External Independent 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, 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:

PROPOSER (Legal name of firm):

STREET ADDRESS:

CITY & STATE:

CONTACT PERSON:

CONTACT PERSON'S ADDRESS:

TELEPHONE: FAX:

TOLL FREE: E-MAIL ADDRESS:

PROPOSER 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.

PUBLIC RECORDS: Any material submitted in response to this Solicitation will become a public record pursuant to Chapter 119, Florida

Statute. Any claim of confidentiality is waived upon submission, unless addressed as set forth in this RFP document. A Vendor’s response to this solicitation shall be a public record and subject to production, disclosure, inspection and copying consistent with the requirements of

Chapter 119, Florida Statute

P.O. Box 391 1915 S. Floral Avenue

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

Request for Proposal (RFP)

External Independent Auditing Services RFP No.: 043-PLA-0420

DEADLINE FOR RECEIPT OF WRITTEN QUESTIONS: 4/1/2020, 3:00 pm ET

DEADLINE FOR RECEIPT OF PROPOSALS: 4/15/2020, 3:00 pm ET

SECTION 1: PURPOSE AND OVERVIEW

1.1 Purpose

The School Board of Polk County, Florida (hereafter referred to as the “Board” or the “District”) is seeking proposals from experienced, qualified independent certified public accounting firms to provide external independent auditing services for the Board.

The governing board of the District established an Auditor Selection Committee (the “Committee”) that reports to the School Board. The Committee is comprised of one School Board member and two

Audit Committee members. In accordance to F.S. 218.391 their responsibilities include evaluating qualifications submitted, interviewing selected firms, and recommending the awarding of the contract for external audit services to the Board.

The purpose of this RFP is to offer experienced and qualified firms an opportunity to submit written proposals for the Committee’s consideration.

1.2 Overview or Background Information

The District utilizes SAP version ECC 6.0, EhP 4 and has been on this system since 2000. There are no plans to replace this ERP; however, enhancements or additional functionality is possible.

1.3 About the District

a. The District office is located in Bartow, Florida.

b. Our students are served in 164 sites throughout Polk County - 64 elementary; 5 elementary/middle;

9 elementary/middle/high; 20 middle; 2 middle/high; 13 high; 3 technical career centers; 2 adult;

30 charters; 15 alternative education/Department of Juvenile Justice sites; and 2 off-campus

Head Start sites (see below). For further information about all of our schools, please visit our website: https://polkschoolsfl.com/

c. The current PreK-12 student population is approximately 106,900 making the Polk District the seventh largest District in the State of Florida, in terms of student population. There are 67 school

Districts within the state. There are approximately 13,100 employees currently employed by the school District.

d. The County measures 1,823 square miles, making it one of the larger counties in the state.

e. Additional District information is available at https://polkschoolsfl.com

f. School FTE, school population, etc. is available at https://polkschoolsfl.com/schoollistings https://polkschoolsfl.com/ https://polkschoolsfl.com/schoollistings

PUBLIC RECORDS: Any material submitted in response to this Solicitation will become a public record pursuant to Chapter 119, Florida

Statute. Any claim of confidentiality is waived upon submission, unless addressed as set forth in this RFP document. A Vendor’s response to this solicitation shall be a public record and subject to production, disclosure, inspection and copying consistent with the requirements of

1.4 Current External Independent Auditing Services

Since 2010, Cherry Beckaert has been performing these auditing services. The current contract will expire after the completion of the audit of the fiscal year ending June 30, 2019. All contract options will have been exhausted and the District is resoliciting. The Auditor General last performed the audit in 2018. Fees for the past three years are: June 30, 2017, $143,000; June 30, 2018 Auditor General, no cost; June 30, 2019, $149,000.

END OF SECTION 1

PUBLIC RECORDS: Any material submitted in response to this Solicitation will become a public record pursuant to Chapter 119, Florida

Statute. Any claim of confidentiality is waived upon submission, unless addressed as set forth in this RFP document. A Vendor’s response to this solicitation shall be a public record and subject to production, disclosure, inspection and copying consistent with the requirements of

SECTION 2: GENERAL INSTRUCTIONS TO RESPONDENTS

2.1 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 must be addressed, in writing, to:

Lynn Adams, CPPO, CPPB, FCCN

Director of Purchasing and Printing Services

School Board of Polk County

Post Office Box 391

Bartow, Florida 33831-0391

Fax: 863-534-0802

Email: Lynn.Adams@polk-fl.net

The physical address for overnight and hand delivery only is:

Lynn Adams, CPPO, CPPB, FCCN

Director of Purchasing and Printing Services

School Board of Polk County

1915 South Floral Avenue

Bartow, Florida 33830

Responses to inquiries regarding the status of a proposal will not be made prior to the posting of award recommendation.

2.2 Conflict of Interest

The awarded proposer must disclose any contractual relationship that exists or has existed between the Firm, a predecessor organization of the proposer, or a subcontractor included in the proposer's response to this RFP, and the District from January 1, 2015 to date. Not every prior or existing contractual relationship will constitute a conflict of interest. However, each such relationship must be disclosed. Proposers should not merely state the conclusion that no conflict of interest exists. Proposers also must disclose any existing business or personal relationship between the Proposer, 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. (See

Attachment C)

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.

2.3 Restrictions on Contacting the District

Upon the issuance of this RFP, all contact with the District must be made through the designated contact person noted above. The Proposer must limit communication with the designated contact to the means specified in this document. Other District employees, representatives of the District and members of the Evaluation Committee are instructed not to answer questions regarding the

RFP or otherwise discuss the contents of the RFP with the proposers or their representatives. Any contacts made with other District employees, representatives of the District or members of the

Evaluation Committee will be reported to the Purchasing Department. Proposers shall not, under the penalty of law, offer any gratuities, favors or anything of monetary value to any officer or

PUBLIC RECORDS: Any material submitted in response to this Solicitation will become a public record pursuant to Chapter 119, Florida

Statute. Any claim of confidentiality is waived upon submission, unless addressed as set forth in this RFP document. A Vendor’s response to this solicitation shall be a public record and subject to production, disclosure, inspection and copying consistent with the requirements of 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 District 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.

2.4 Clarification/Interpretation/Additional Information

Written questions concerning interpretation, clarification or additional information will be accepted by US mail, facsimile or email addressed to the attention of Lynn Adams, via the contact information in Item 2.1 above. All written questions must be received by the District’s Purchasing Department no later than April 1, 2020 at 3:00 p.m. ET as shown in Section 2, Item 2.7, Anticipated Schedule of Events table below. Telephone inquiries will not be accepted, nor will answers be provided by telephone. It is the sole responsibility of the proposer at their own risk to ensure that written questions, however submitted, will be received by the deadline indicated above.

2.5 Official Responses

If warranted, on or about April 3, 2020, the District will issue responses to a compilation of questions that materially affect the RFP and were timely received. The District will post the responses (as an addendum) to the same website where this Bid is posted, at www.myvendorlink.com

2.6 Addendum

The District may modify the Request for Proposal at any time prior to the proposal due date by issuance of a written addendum. Addenda shall be numbered consecutively and initiated by the

Purchasing Director. No other person shall be authorized to make changes verbally or in writing. Any such addenda will be posted to the same website where this RFP is posted, at www.myvendorlink.com. It shall be the responsibility of the proposer to be sure they receive all addenda.

No addendum will be issued later than five (5) calendar days prior to the date for receipt of proposals except an addendum withdrawing the request for proposals 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.

2.7 Receipt of Proposals

Provide one (1) original proposal with manual signature, three (3) duplicate copies (for a total of four

(4)), one (1) redacted copy (if applicable), and one (1) electronic version on CD/DVD or flash drive identical to the original in useable format (e.g. Word, Excel not PDF).

Proposals must be submitted in a sealed container, clearly identified as Request for Proposal for

External Independent Auditing Services, RFP #043-PLA-0420. The deadline for receipt of sealed proposals is 3:00 p.m. (ET) on April 15, 2020, in the School Board Purchasing Department at the address http://www.myvendorlink.com/

PUBLIC RECORDS: Any material submitted in response to this Solicitation will become a public record pursuant to Chapter 119, Florida

Statute. Any claim of confidentiality is waived upon submission, unless addressed as set forth in this RFP document. A Vendor’s response to this solicitation shall be a public record and subject to production, disclosure, inspection and copying consistent with the requirements of shown in Item 2.1 District Contact/Inquiries above. The official clock for the purpose of receiving proposals is located in the Purchasing Department. All proposals must be date and time stamped by the official clock. Proposals will be opened in the Purchasing Department after the deadline for receiving proposals. Any proposal received in the Purchasing Department after the deadline indicated above will be date and time stamped and will not be opened. It is the proposer’s responsibility to see that their proposal is properly received at the correct location prior to the deadline. All responses to this sealed competitive solicitation are subject to release as public records consistent with Chapter 119 Florida Statutes. Sealed responses will be received and publicly opened. Only names of respondents will be read. Pricing and other contents of responses will not be disclosed. Reference Section 119.071(1) (b), F.S. and Section 286.0113, F.S.

Individuals covered by the Americans with Disabilities Act of 1990 in need of accommodations to attend public RFP openings or meetings should contact the School Board’s Purchasing Department, Bartow, Florida (863-534-0045) at least five (5) days prior to the date of the opening.

2.8 Anticipated Schedule of Events

(Subject to change as conditions may dictate)

Activity Date

Release of RFP 3/20/2020

Deadline for receipt of questions in Purchasing Office – 3:00 P.M.(ET) 4/1/2020

Release of responses to questions 4/3/2020

Deadline for receipt of sealed proposals in the Purchasing Office -

3:00 p.m. (ET) 4/15/2020

*Evaluation Committee meeting to review responses-9:00 A.M. until completed, Purchasing Department Conference Room 4/17/2020

*Finalist presentations, if necessary-10:00 A.M. until completed, Purchasing Department Conference Room 4/23/2020

Posting of award recommendation (on or about):

a. If no finalist presentations required

b. If finalist presentation required

4/20/2020

4/24/2020

Approval of recommendation by the Board 5/12/2020

Contract Start 5/13/2020

*Evaluation Committee meetings and oral presentations will be posted as a public notice at http://www.polk-fl.net/community/doingbusinesswithus/purchasing/evaluationsandnotices.htm

If the time allotted to make the selection of contractors as stated above proves to be insufficient, the posting of the Notice of Recommended Bid Award and the Superintendent (or Board) approval date 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

END OF SECTION 2

http://www.polk-fl.net/community/doingbusinesswithus/purchasing/evaluationsandnotices.htm

PUBLIC RECORDS: Any material submitted in response to this Solicitation will become a public record pursuant to Chapter 119, Florida

Statute. Any claim of confidentiality is waived upon submission, unless addressed as set forth in this RFP document. A Vendor’s response to this solicitation shall be a public record and subject to production, disclosure, inspection and copying consistent with the requirements of

SECTION 3: SCOPE OF SERVICES

The District wishes to receive proposals for selection of an independent certified public accounting firm to provide independent auditing services to the District for a period of five (5) years, with the district reserving the option of excluding fiscal years that the Office of the Auditor General of the State of Florida provides the auditing services.

Auditing services will commence with an audit of the District’s financial statements for the fiscal year ending June

30, 2020 and end after the completion and submission of the audit report for the fiscal year ending June 30, 2024

The District anticipates that the Auditor General will provide auditing services for the fiscal year ending June 30, 2021. The Auditor General informs the District before the beginning of any given fiscal year if it anticipates conducting an audit for that fiscal year.

3.1 Scope of Services

A. Annual Examinations – The proposer selected as a result of this RFP shall provide external independent auditing services to the District beginning with the fiscal year ending June 30, 2020.

The annual examinations by the proposer shall include, but not necessarily be limited to, the following:

1. Financial Audit – The examinations will be a financial and compliance audit made in accordance with generally accepted auditing standards and government auditing standards pursuant to the Florida Statute 11.45

(1) (c). The examination and procedures related hereto contemplate the review of the CAFR prepared by the

District. The audit procedures used should be sufficient to enable the proposer to express an opinion on the fairness with which the financial statements present the financial position of the District and the results of its operations and the cash flows of its proprietary fund types in accordance with generally accepted accounting principles. In addition, such procedures should be adequate to determine whether the operations of the District were properly conducted in accordance with legal and regulatory requirements, including Florida Statutes, State

Board of Education Rules, Federal laws and School Board policies and procedures.

2. Review of Internal Controls – An evaluation is to be made of the system of internal controls, including the control environment, accounting systems and specific control procedures, to access the extent to which the controls can be relied upon to ensure accurate information, to ensure compliance with the law and regulations, and to provide for efficient and effective operations. In order to assess the control risk, the proposer is to perform tests of controls and properly document its assessment. Reportable conditions shall be communicated in writing in accordance with generally accepted auditing standards.

3. Data Processing Review – The proposer will perform a review of internal controls used in the computer environment to ensure (a) the proper development and implementation of applications, (b) the integrity of program and data files, (c) the completeness and accuracy of the accounting records, and (d) the integrity of computer operations. The proposer shall communicate periodically to staff and the Audit Committee if reportable conditions in the data processing review are identified during the engagement. As part of the

Management Letter, the proposer shall report the following information it deems appropriate:

• Specific comments in the above areas for the District’s major computer systems

• Overall conditions of internal control in computer environment

• Significant weakness in internal control in data processing

4. Management Letter – A Management Letter will be issued that will contain significant audit findings that, among other matters, may include the following material items noted during the performance of the audit:

a. Whether errors or irregularities reported in the preceding audit report have been corrected;

b. Whether recommendations made in the preceding audit report have been implemented;

PUBLIC RECORDS: Any material submitted in response to this Solicitation will become a public record pursuant to Chapter 119, Florida

Statute. Any claim of confidentiality is waived upon submission, unless addressed as set forth in this RFP document. A Vendor’s response to this solicitation shall be a public record and subject to production, disclosure, inspection and copying consistent with the requirements of

c. Violation of the laws, rules and regulations discovered within the scope of the audit;

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

e. Improper or inadequate accounting procedures;

f. Failure to properly record financial transactions;

g. Other inaccuracies, irregularities, shortages or defalcations, if any, discovered by the firm; and

h. Recommendations to improve management, accounting procedures and internal controls and to increase efficiency.

The successful proposer shall be required to make an immediate written report to the Audit Committee of all significant irregularities and any illegal acts as they become known to the proposer.

5. Financial Reports – At the completion of the audit, the proposer will submit to the District an ample supply of copies of the audit report, which shall comply with the reporting standards set forth in Rules of the Auditor

General, chapter 10.550.

B. Single Audit -The proposer will perform a Single Audit in accordance with generally accepted auditing standards, Government Auditing Standards issued by the Comptroller General of the United States, the Single

Audit Act Amendments of 1996, the provisions of OMB Circular A-133, Audits of State and Local Governments;

and the Rules of the Auditor general of the State of Florida in order to report on the Schedule of Federal Financial

Assistance, on the compliance of the District with laws and regulations and on internal controls, as required by the Single Audit Act.

Information related to the single audit, including the schedule of Federal Financial Assistance, findings and recommendations, and auditor’s report on the internal control structure and compliance with applicable laws and regulations, will be included in a separate report, when completed.

C. Continuing Education – Opportunities to attend continuing education seminars, for at least two days, each year, shall be provided to employees of the District that either account for or audit the records of the school system. These seminars shall be in a location within a reasonable driving time (approximately one hour) from the

District office in Bartow.

D. Time Requirements

1. Commencement of the Audit – The District will have appropriate management personnel, as well as the Audit

Committee available to meet with the audit team of the successful proposer soon after contract award and execution of a professional services contract (if required) between the Board and the proposer.

2. Schedule of the Fiscal Year Audit – Each of the following shall be completed no later than the date indicated:

a. Audit Plan – By May 29, 2020, the initial contract year, a detailed plan will be provided to the District covering audit procedures for the fiscal year ended June 30, 2020. In each succeeding fiscal year for which audit services will be provided, a detailed plan will be provided to the District by April 30 of that year.

b. Preliminary Fieldwork – Preliminary Fieldwork should commence shortly after presentation of the audit plan and is to be completed no later than June 15th .

c. Fieldwork – Fieldwork should commence shortly after presentation and approval of the CAFR by the School

Board to ensure that reporting deadlines outlined below can be met.

d. Progress Conferences – Progress conferences will be held with the Associate Superintendent/Chief Financial

Officer, the Director of Internal Audit Services and other key Financial Management Division personnel during the course of the engagement. In addition, conferences will be held at any time that it appears that: scheduled completion dates may be in jeopardy; the audit detects apparent violations of law or apparent instances of misfeasance, malfeasance or nonfeasance by an employee; information is discovered that indicates that defalcations may reasonably be anticipated; or material weaknesses in internal controls are detected.

PUBLIC RECORDS: Any material submitted in response to this Solicitation will become a public record pursuant to Chapter 119, Florida

Statute. Any claim of confidentiality is waived upon submission, unless addressed as set forth in this RFP document. A Vendor’s response to this solicitation shall be a public record and subject to production, disclosure, inspection and copying consistent with the requirements of

e. Reporting Deadlines – The audit report, in its final form, and the management letter, shall be completed for each fiscal year no later than the last working day in November with the report presented to the Board at its first

Board meeting in January.

f. Periodic Reports – Provide periodic reports to the District assessing the impact of any significant regulatory

(Accounting Standards) changes and accounting or reporting developments proposed by the Financial

Accounting Standards Board/Governmental Accounting Standards Board or any other significant financial/accounting matters that may affect the District in a timely manner, as applicable.

E. Invoicing for Work/Progress Billing – In consideration of the size of the fees to be generated and the probable length of the audit engagement for each fiscal year, progress billing will be permitted on a percentage of completion basis. To determine progress, the proposer will prepare, as part of the audit plan, an estimate of total hours required to complete the engagement. Progress will be determined by comparing the hours incurred to date to the estimated total hours for the engagement. A listing of hours incurred will accompany the invoice in support of this calculation. Progress billings may be rendered monthly during the course of the engagement.

However, the final payment will be made upon resolution of any open issues or delivery of any remaining items.

The District reserves the right to temporarily retain ten percent (10%) from its fee payments to the successful proposer pending completion and presentation of the final report.

F. Working Papers -In all cases, the awarded firm(s) shall retain all working papers for a period of five (5) years after the conclusion of the contract period and shall provide the District and/or its assignee access, free of charge, to any or all work papers at any reasonable time for a period of five (5) years. Working Papers are defined by the District as documents, correspondence, memoranda, reports, and other materials in preliminary or developmental form before their completion as a final product.

G. Support Personnel – Support personnel, including the District Director of Accounting and staff, will be made available by the District to provide assistance, such as identifying locations of required records, gathering needed documentation and supporting information and such other tasks that will serve to expedite the audit, with the understanding that support personnel must be given consideration to effectively perform the day-to-day requirements of their positions.

The School Board Director of Internal Audit and other district office staff will cooperate in answering questions and obtaining existing information or audits that have already been performed in order to assist the outside auditors. Neither the Director of Internal Audit Services nor district staff will be available to work side-by-side with the outside auditors as existing workloads will not permit this type of arrangement. Also, the Board will furnish a secured room as workspace for the CPA firm personnel.

Previous auditors and the Auditor General have relied on the following work and reports that were performed by

Internal Audit Services as part of their annual audit plan; (1) Yearend Inventory Test counts (2) Payroll Tests and

(3) Purchasing Card Tests.

3.2 Charter Schools (per Florida Statutes) and the Polk Education Foundation and Business Partnership, Inc.

contract for external audit services independent from the District, but are reported in the District’s Annual

Financial Report as a Component Unit.

3.3 It is anticipated that the contracted firm will primarily rely on the District’s audit of student generated Internal

Funds as contemplated by State Board of Education Rule 6A-1.001, Florida Administrative Code. These funds are reported as Agency Fund in the Fiduciary Fund Type.

END OF SECTION 3

PUBLIC RECORDS: Any material submitted in response to this Solicitation will become a public record pursuant to Chapter 119, Florida

Statute. Any claim of confidentiality is waived upon submission, unless addressed as set forth in this RFP document. A Vendor’s response to this solicitation shall be a public record and subject to production, disclosure, inspection and copying consistent with the requirements of

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 within this RFP. 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 Board, 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 four

(4) paper copies (the original and three (3) duplicate copies), one (1) redacted copy (if applicable), and one (1) electronic version on CD/DVD or flash drive identical to the original in useable format (e.g.

Word, Excel not PDF) be submitted. The Required Response Form (see page 1) 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. The proposal shall include the following information and consist of the following sections labeled:

Tab 1

General Submittals: PASS/FAIL. This is a compliance section and, as such, carries no evaluation points.

Proposers must meet minimum criteria as specified to receive further consideration. Submittals shall include the following:

a. Required Response Form. Refers to page 5 of this RFP. 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 should be provided in the space indicated on this form.

b. Respondent must be properly registered, licensed and certified at time of submission:

Respondent shall be licensed to practice public accounting within the State of Florida and shall be a member of the American Institute of Certified Public Accountants and the Florida Institute of Certified

Public Accounts.

• Please submit a statement confirming the above qualifications have been met.

c. The Respondent shall:

• Identify the type of business entity involved (e.g.; sole proprietorship, partnership, corporation, joint venture, etc.)

• Identify whether the business entity is incorporated in Florida, another state, or a foreign country.

• Indicate years in business; changes in ownership.

d. Respondent shall have performed continuous CPA services in the government sector for a minimum of five (5) years.

PUBLIC RECORDS: Any material submitted in response to this Solicitation will become a public record pursuant to Chapter 119, Florida

Statute. Any claim of confidentiality is waived upon submission, unless addressed as set forth in this RFP document. A Vendor’s response to this solicitation shall be a public record and subject to production, disclosure, inspection and copying consistent with the requirements of

• State number of years performing continuous CPA services in the government sector.

e. Respondent must demonstrate financial stability to SBPC. Respondent must provide at a minimum, the following financial information:

• A Statement regarding respondent’s financial stability including information as to current or prior bankruptcy proceedings, and

• Bank reference, and

• Statement of Qualifications (See Attachment A)

f. Principals: The Respondent must provide the name and address of all persons or entities serving or intending to serve as principals in the respondent’s firm.

g. Respondent must complete and submit the “Statement of Affirmation and Intent” (See Attachment B) included in this package.

h. Litigation: Provide a statement and detailed description of any litigation or regulatory action that has been filed against your firm(s) in the last three years. If an action has been filed, state and describe the litigation or regulatory action filed, and identify the court or agency before which the action was instituted, the applicable case or file number, and the status or disposition for such reported action. If no litigation or regulatory action has been filed against your firm(s), provide a statement to that effect.

For joint venture or team proposers, submit the requested information for each member of the joint venture or team.

i. Drug-Free Workplace: If applicable, sign the Drug-Free Work Place Certification form. (See Attachment

D) 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.

j. Respondent must complete and submit the “Certification Regarding Debarment, Suspension, Ineligibility and Voluntary Exclusion – Lower Tier Covered Transactions” (See Attachment E) included in this package.

k. Forms. Complete the following forms as applicable and submit with your proposal packet.

• Addendum Acknowledgment Form: Proposer should complete, sign and date, and submit the

Addendum Acknowledgement Form acknowledging receipt of addenda, if applicable.

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

• Submittals Checklist: Proposer should complete and submit the Submittals Checklist.

• Attachment A, Statement of Qualifications. Proposer should complete, sign and date, and submit the Statement of Qualifications. Attachment A must be on file prior to award.

• Attachment B, Statement of Affirmation and Intent: Proposer should complete, sign and date, and submit the Statement of Affirmation and Intent. Attachment B must be on file prior to award.

• Attachment C, Conflict of Interest Statement: Proposer should read, sign and date, and submit the

Conflict of Interest Statement. Attachment C must be on file prior to award.

• Attachment D, Drug-Free Workplace Certification Form (optional): Proposer should sign and date, and submit, if applicable. Proposals received which are equal with respect to price, quality, and services and that have provided proper certification that a business has implemented a drug-free workplace program, shall be given preference in the award process.

PUBLIC RECORDS: Any material submitted in response to this Solicitation will become a public record pursuant to Chapter 119, Florida

Statute. Any claim of confidentiality is waived upon submission, unless addressed as set forth in this RFP document. A Vendor’s response to this solicitation shall be a public record and subject to production, disclosure, inspection and copying consistent with the requirements of

• Attachment E, Certification Regarding Debarment Form: Proposer should complete, sign and date, and submit the Certification Regarding Debarment, Suspension, Ineligibility and Voluntary Exclusion

– Lower Tier Covered Transactions. Attachment E must be on file prior to award.

Tab 2 (40 Points)

Profile, Experience, Qualifications and References

A. Experience and Qualifications of the Firm

Proposer must have a proven track record that demonstrates success in providing similar Auditing Services as requested in this RFP.

1. State whether the proposer is local, regional or national.

2. Give the location of the office from which the work is to be done and the number of partners, managers, supervisors, seniors and other professional staff employed at that office.

3. Describe the range of services offered by the local office, such as audit, accounting or tax services.

4. Describe the computer auditing capability of the local office, including the numbers and classifications of skilled personnel.

5. Describe the experience of the local office in performing audits of governmental entities, including preparing governmental financial statements in conformance with GASB Pronouncements, Statements and Interpretations; in performing Single Audits; and in providing assistance to clients in preparing the Comprehensive Annual Financial Report for submission to the Association of School

Business Officials (“ASBO”) or Government Finance Officers’ Association (“GFOA”).

6. Describe the school board audit experience of the proposer within the State of Florida and in other states.

7. Indicate the length of time that the proposer has provided the services described under 3, 4, 5, and 6, above.

8. Describe the procedures of the proposer for ensuring quality control and the confidentiality of information obtained from clients.

9. Provide references from at least three other Florida public school districts or similar agencies for current or recently completed projects which best illustrate the experience of the firm. Include projects most similar in size and scope to the project contemplated by this RFP.

a. Complete your portion of the Reference Request Form (Attachment 1), then forward to your three

(3) references with instructions to complete the Reference Request , then return to School Board of Polk County, RFP #043-PLA-0420, P.O. Box 391, Bartow, Florida 33831-0391 or email to lynn.adams@polk-fl.net prior to the deadline for receipt of proposals at 3:00 p.m. on April 15, 2020.

b. Include only references where the proposer 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 Proposer’s performance on the listed jobs. The District may utilize other reference information on a Proposer’s capability to determine performance history. Negative references, in the District’s sole discretion, may be cause for disqualification of Proposer.

mailto:lynn.adams@polk-fl.net

PUBLIC RECORDS: Any material submitted in response to this Solicitation will become a public record pursuant to Chapter 119, Florida

Statute. Any claim of confidentiality is waived upon submission, unless addressed as set forth in this RFP document. A Vendor’s response to this solicitation shall be a public record and subject to production, disclosure, inspection and copying consistent with the requirements of

d. Reference must be for the proposer (Legal name of firm as listed on the 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. References must be received by the District prior to 3:00 PM on April 15, 2020. It is the Proposer’s responsibility to ensure the references arrive in Purchasing by the proposal deadline stated above.

If references are not received prior to the deadline for receipt of proposals in this document, the proposal will be declared non-responsive.

f. Proposers are encouraged to contact the District contact as defined in section 2.1 to verify the appropriate references have been received by the District.

10. Indicate how the proposer insures compliance with 61H1-33.0035, Florida Administrative Code, Continuing Professional Education/Governmental Accounting.

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

12. Briefly describe all lawsuits that are pending/filed against the local office of the proposer over the last three years.

B. Experience and Qualifications of the Staff

1. The proposer must identify the audit team (including the specific role each team member will have in the audit) that will be responsible for providing the required audit services, including the partners, managers, supervisors and staff, as well as staff from other than the local office, if necessary, for this audit.

Resumes for each partner, manager and supervisors to be assigned to the audit team will be submitted and will include the following information:

a. Formal education

b. Continuing professional education relative to governmental accounting and auditing

c. Experience in private business or government

d. Experience in public accounting in general

e. Experience in auditing governmental units, including the position held (i.e. partner, manager, supervisor, senior or other position in the engagement) and scope of work performed. Include contract dates of each engagement.

f. Experience in audits of Florida public school districts and other school districts, including position held

(i.e. partner, manager, supervisor, senior or other position in the engagement) and scope of work performed. Include contract dates of each engagement.

g. Experience in computerized systems in conjunction with d, e, and f, above

h. Membership in various national and state governmental accounting boards, committees or associations (past and present)

i. Professional recognition, such as Certified Public Accounting licenses, awards, etc.

2. Identify the specific individual who would serve the District on a day-to-day basis as a primary point of contact and be responsible for the work product of the proposer. The individual identified shall be available within 24 hours notice by telephone to accomplish the following:

a. Attend meetings;

b. Respond to telephone calls;

c. Respond to specific inquiries.

3. Provide the most recent peer Quality Review Report.

PUBLIC RECORDS: Any material submitted in response to this Solicitation will become a public record pursuant to Chapter 119, Florida

Statute. Any claim of confidentiality is waived upon submission, unless addressed as set forth in this RFP document. A Vendor’s response to this solicitation shall be a public record and subject to production, disclosure, inspection and copying consistent with the requirements of

Tab 3 (25 points)

Approach to the audit

For each element of the scope of services identified in Section 3, clearly describe the approach that the proposer will use in providing the described services.

Tab 4 (35 points)

Cost of Services

The proposer shall provide firm fixed costs for completing the scope of services listed in Section 3 broken down as set forth below. Costs shall include all fees and expenses. Providers should provide costs for all fiscal years listed although the District anticipates that the Office of the Auditor General may perform the annual audit periodically as detailed in Section 3.

Fiscal Year Ending Audit without Single Audit Single Audit Total Cost

June 30, 2020

June 30, 2021

June 30, 2022

June 30, 2023

June 30, 2024

Note: The breakdown in pricing is required in order to give the District the option of contracting for that basic audit without the single audit in years in which the Auditor General audits the District.

Tab 5 (no points)

Additional Information: Since data not specifically required must not be included in the foregoing proposal sections, give any additional information considered essential to the proposal in this section entitled “Additional Information”. If there is no additional information to present, state in this section “There is no additional information that we wish to present.”

END OF SECTION 4

PUBLIC RECORDS: Any material submitted in response to this Solicitation will become a public record pursuant to Chapter 119, Florida

Statute. Any claim of confidentiality is waived upon submission, unless addressed as set forth in this RFP document. A Vendor’s response to this solicitation shall be a public record and subject to production, disclosure, inspection and copying consistent with the requirements of

SECTION 5: EVALUATION OF PROPOSALS

5.1 Evaluation Process

Written proposals will be evaluated by an Evaluation Committee comprised of the auditor selection committee members. 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 Item 5.2 below. Discussion of proposals may be supplemented by an overview, summary or comments by appropriate District personnel and/or outside consultants or advisors. There is a total of 100 points possible in this section.

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 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. This presentation/interview is to be based upon the written proposal received.

If the Evaluation Committee decides to interview any or all proposers, then the criteria listed in Item

5.4 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 5.4 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 5.4)).

The Evaluation Committee reserves the right to:

• Short list proposals for further consideration/interviews;

• Request presentations/interviews from short listed proposers or from all proposers; and/or

• 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…