RFP 1163 - Personal Property Tax Audit.pdf

RFP 1163

Request for Proposal for

Personal Property Tax Audits

The Town of Bloomfield is Seeking Proposals to Conduct

Municipal Personal Property Audits

Notice is Hereby Given That Sealed Bids on The Following Will Be Received At The

Purchasing Department Until:

1:00 PM EST, December 18, 2025

At the above stated time, they will be publicly opened and read. The Town of Bloomfield reserves the right to accept any or all the options, bids or proposals; to cancel the RFP at their discretion; or to waive any technicality in a bid or part thereof submitted, and to accept the bid deemed to be in the best interest of the Town of Bloomfield.

Questions Must Be Emailed to Joseph Muraca, Purchasing Manager no later than:

4:00 PM EST, December 8, 2025

At

JMuraca@BloomfieldCT.gov

Town of Bloomfield

Purchasing Manager

1. PURPOSE

The Town of Bloomfield (“Town”) is soliciting proposals from certified public accounting firms or auditing firms to provide personal property audit services on the Town's business personal property taxpayers as authorized by the Connecticut General Statutes. The purpose of this audit program is to verify the accuracy of reported information contained within the Personal Property

Declarations for a select number of accounts. Candidates should have the ability to apply technical skills in accounting matters to arrive at accurate cost figures for personal property reporting purposes. Candidates must also demonstrate maturity, sensitivity and tact in dealing with Town

Taxpayer’s confidential books and records. The Town is requesting a statement of qualifications from professional firms who can meet and/or demonstrate proficiency and performance levels required in analyzing diverse financial documents. The Town intends to contract with one firm to provide all necessary services.

The information contained herein outlines the intent and scope of this RFP and the guidelines governing the submission and evaluation of all proposals. We ask that your proposal conform to our request as closely as possible.

2. OVERVIEW

There are approximately 1,573 businesses that currently file annual business personal property declarations for property taxation. These range from small establishments with minimal personal property value to large commercial and industrial establishments with sizeable value. The Gross assessed valuation on the October 1, 2024, Grand List is $605,675,200, represented by the following breakdown:

Value Range Number of Accounts

$0.00 - $49,999 1101

$50,000 - $499,999 308

$500,000 - $999,999 83

$1,000,000 - $4,999,999 57

$5,000,000 - $9,999,999 9

$10,000,000 - $19,999,999 5

$20,000,000 - $49,999,999 7

$50,000,000 - $99,999,999 2

$100,000,000 and Greater 1

Total 1573

3. SCOPE OF SERVICES

1. The Selected Firm will perform audits of Town of Bloomfield businesses selected by the Town

Assessor. The Assessor will make available Personal Property Declarations of selected taxpayers, together with prior years’ Declarations and other pertinent information. The Selected Firm will analyze the submitted data and will conduct site visits that will include visual inventory of personal property and an audit of the taxpayers, and applicable records and documentation.

2. The Selected Firm will initiate contact with each selected account by letter, advising the taxpayer of its selection by the Town for a personal property audit and requesting access to their records.

3. The Selected Firm will arrange for the physical inspection, examination and review of each account's records.

4. The Selected Firm will review, compare and reconcile each account's personal property tax declaration for each relevant year with federal and state income tax returns and/or internal fixed asset records maintained by the taxpayer or other relevant records, including but not limited to audited financial statements.

5. The Selected Firm will analyze the leased equipment used by each taxpayer in each relevant fiscal year.

6. The Selected Firm will review the listing of items of fixed assets recorded as leasehold improvements of items the taxpayer claims to be included as realty. The selected firm will review to determine if any items of personal property are not being reported.

7. The Selected Firm will review the list of items purported to be out of town; declarations filed with other towns and shipping documents; examine for accuracy for items not reported and will confirm with site visit.

8. The Selected Firm will review receipts for items reported as sold or scrapped; examine and reconcile sales and salvage receipts; and confirm with site visit(s).

9. The Selected Firm will prepare and submit a detailed report to the Town of each account. In all cases, whether audits reveal discrepancies or not, the Assessor Selected Firm will provide a written report summarizing the procedures used, with the results and all necessary supporting documentation.

10. The Selected Firm will prepare and submit a final report to the Town summarizing the results of the audit process.

11. The Selected Firm may be asked to serve as a witness or otherwise participate in the conduct of a formal administrative or judicial hearing in connection with an account making an appeal of any increased assessment resulting from the Selected Firm's audit efforts. Participation is at the sole discretion of the Town.

12. The Selected Firm will identify omitted accounts and will report to the Town information pertaining to all omitted accounts identified.

13. The Selected Firm will participate in discussions with taxpayers seeking to resolve disputes or disagreements as to the valuation of the taxpayer's personal property. The level of participation in these discussions is a decision left to the sole discretion of the Assessor. The ultimate decision(s) or determination(s) of any changes arising out of this Agreement, including but not limited to assessment or valuation (including penalty assessment), shall rest with the Town through the

Assessor.

14. The Selected Firm will meet formally or informally with the Assessor or his/her designee, upon request, at mutually agreed upon times throughout the duration of the audit program.

4. EXPERIENCE

At minimum, Respondent firms must employ certified public accountants with at least five (5) years of public auditing experience OR a minimum of three (3) years’ experience performing municipal personal property tax audits in Connecticut. The firm must also have full-time staff that have their IAAO Personal Property Specialist (PPS) designation.

Additionally, Respondent firms must have performed a minimum of ten (10) projects in the State of Connecticut of similar size and scope to the Town of Bloomfield that were based upon a revenue share-based percentage amount.

Respondent firms must identify all staff, by name and title, who will be assigned to the project or who will otherwise play a major role in the proposed project. Briefly describe each individual’s proposed role. For each identified individual, provide qualifications, background, and experience with similar projects. Please provide resumes of all key personnel.

5. INQUIRIES

All inquiries regarding this RFP must be addressed to:

Joseph Muraca, Purchasing Manager

Bloomfield Town Hall

800 Bloomfield Avenue

Bloomfield, CT 06002-0337 email: JMuraca@BloomfieldCT.gov

Inquiries and questions must be received no later than Monday, December 8, 2025, at 4:00 PM

EST, and will be answered by posting an addendum to the original RFP on the Town and State of Connecticut DAS websites no later than Wednesday, December 10, 2025, at 5:00 PM EST.

No individual responses will be provided.

6. COSTS INCURRED

The Town of Bloomfield will not be held responsible for any costs incurred by Respondent firms for work performed in preparation and production of its proposal or for any work performed prior to the issuance of a contract with the Town.

7. REJECTION OF PROPOSALS

mailto:JMuraca@BloomfieldCT.gov

The Town of Bloomfield reserves the right to refuse any and all submitted proposals for any reason deemed to be in the Town's best interest. Prior to submitting its proposal, the respondent firm is responsible to bring to the Town's attention any ambiguity in this RFP. Failure to do so shall result in the respondent firm forfeiting any claim for adjustment based on such ambiguity.

8. OWNERSHIP INFORMATION

The Town of Bloomfield shall have unlimited rights to use, disclose, or duplicate, for any purpose whatsoever, all information developed, derived, documented or furnished by the respondent firm under any contract resulting from this RFP. In the event of contract award, all data collected, and any other documentation produced as part of the contract, will become the exclusive property of the Town of Bloomfield and may not be copied or removed by any employee of the Selected Firm without written permission of the Town of Bloomfield.

9. PERIOD OF ENGAGEMENT

The audit period will begin upon execution of the contract. This audit is anticipated to span a three-year term, with interim reporting and completion dates to be established by mutual agreement between the Selected Firm and the Town Assessor..

10. CONTRACT MANAGEMENT

The Town Assessor will be the principal contact person between the Town and the Auditor. The

Assessor will transmit special requests for personal property auditing services. The Auditor may also have occasional contact with the Finance Director, the Town Attorney and the Tax Collector.

11. INSURANCE REQUIREMENTS

The Selected Firm shall be required to furnish proof of the following insurance coverage within ten (10) days of receipt of Notice of Selection. Insurance shall be issued by an insurance company licensed to conduct business in the State of Connecticut with a Best’s Key Rating of A-, VIII or better. Any and all exceptions must be approved by the Town Manager. Insurance coverage shall remain in full force for the duration of the Contract term including any and all extensions or renewal thereof. Each insurance certificate shall contain a (30) day notice of cancellation. All renewal certificates shall be furnished at least thirty (30) days prior to policy expiration. Any and all deductibles are the sole responsibility of the Consultant to pay and/or indemnify.

General Liability Each Occurrence $1,000,000

Products/Completed Operations

Aggregate $2,000,000

General Aggregate $2,000,000

Auto Liability Combined Single Limit $2,000,000

Worker’s Compensation WC Statutory Limits

Employer’s Liability EL each accident $ 100,000

EL disease policy $ 500,000

Disease accident limit $1,000,000

Umbrella Per Occurrence, following form $5,000,000

Professional Liability Per claim/aggregate $5,000,000

The Town of Bloomfield is to be included as Additional Insured, ATIMA under the Commercial

General Liability and Employer’s Liability Insurance Policies. THE UNDERLINED WORDING

MUST BE SHOWN IN THE SPACE PROVIDED FOR “COMMENTS” ON THE ACORD

INSURANCE CERTIFICATE. Coverage is to be provided on a primary, noncontributory basis.

Waiver of subrogation to be provided.

Each insurance coverage named above shall provide not less than a 30-day notice of cancellation to the Town. All policies shall be on the occurrence form. Any and all exceptions shall be reviewed by the Town Manager.

Cancellation or other termination of insurance policies required by the Agreement without immediate replacement thereof may be considered a default in the terms and conditions of the

Agreement. The Respondent agrees that such default may be cured by procurement of insurance on behalf of the Selected Firm, at the Selected Firm’s expense, at Town’s option.

12. INDEMNIFICATION/HOLD HARMLESS

To the fullest extent permitted by law, the Respondent, its agents and assigns shall indemnify and hold harmless the Town of Bloomfield and their respective consultants, agents, employees, elected officials, and officers, ("the Town") from any and all claims made against the Town, including but not limited to, damages, awards, costs, losses and expenses, direct, indirect or consequential

(including but not limited to reasonable fees and charges of engineers, attorneys and other professionals and court and arbitration costs), to the extent any such claim directly and proximately results from the wrongful, willful or negligent performance of services by the Respondent during the Respondent’s performance of the Agreement or any other agreements of the Respondent entered into by reason thereof. The Town agrees to give the Respondent prompt notice of any such claim and absent a conflict of interest, an opportunity to control the defense thereof.

The Selected Firm, its agents and assigns, shall, at all times, save, indemnify and hold harmless the Town of Bloomfield, its officers, agents, employees and servants from liability of any nature or kind, including costs and expenses for or on account of, any patented or copy righted equipment, materials, articles, or processes used in the performance of the resulting contract, or on account of any and all claims, damages, losses, litigation expense and counsel fees arising out of loss or injuries (including death) sustained by or alleged to have been sustained by the public or any persons affected by the Selected Firm, or anyone directly or indirectly employed by them while engaged in the performance of their duties in connection with the Agreement.

As to any and all claims against the Town or any of its consultants, agents or employees by any employee of Respondent, by any person or organization directly or indirectly employed by

Respondent to perform or furnish any of the work, or by anyone for whose acts Respondent may be liable, the indemnification obligation under this Section 12 shall not be limited in any way by any limitation on the amount of type of damages, compensation or benefits payable by or for

Respondent under worker’s or workman’s compensation acts, disability benefit acts or other employee benefit acts.

As a municipal agency of the State of Connecticut, the Town will NOT defend, indemnify, or hold harmless the Selected Firm.

13. SUBMISSION OF PROPOSALS

Each Respondent must submit one (1) original and three (3) hard copies, along with one electronic copy on a thumb drive, in a sealed envelope bearing on the outside the name of the firm, full address, e-mail address, along with RFP 1163: Personal Property Tax Audit. The underlined wording MUST be visible on the outside of the sealed package. If forwarded by mail or courier, the sealed envelope containing the proposal must be enclosed in another envelope with RFP 1163:

Personal Property Tax Audit clearly visible on the exterior, addressed to:

Purchasing Manager

Bloomfield Town Hall

800 Bloomfield Avenue

2nd Floor

Bloomfield, CT 06002-0337

Proposals must be received by the Purchasing Department no later than 1:00 PM EST, Thursday, December 18, 2025. Proposals received after the date and time prescribed shall not be accepted.

14. PROPOSAL FORMAT

TO ENABLE THE TOWN TO COMPARE THE PROPOSALS RECEIVED, IT IS NECESSARY

THAT YOUR PROPOSAL INCLUDE THE INFORMATION SPECIFIED BELOW, IN THE

SEQUENCE SPECIFIED, WITH EACH SECTION OF YOUR PROPOSAL NUMBERED

CORRESPONDING TO THE NUMBERS OF THE ITEMS BELOW.

1. Certifications that the proposed firm is properly licensed or otherwise permitted to provide auditing services in Connecticut.

2. Indicate whether your firm has been the subject of any professional disciplinary action (by federal or by state government or by any professional organization) and, if it has been, describe the nature of that action.

3. Indicate if your firm is currently involved in any claim or litigation with any other Federal, State or Local Government agency.

4. Identify any municipal governments for which your firm currently or in the past has provided personal property tax audit services of a type similar to that outlined in this request for proposals.

5. Provide a minimum of five (5) references of projects conducted in the State of Connecticut of similar or greater size to the Town of Bloomfield that were based upon a revenue share-based percentage amount.

6. Describe in narrative form your proposed approach to this engagement.

7. Provide any other information that you believe will assist the Town of Bloomfield in making its selection. Such information may be in the last section of your proposal or may be presented in one or more appendices.

15. COST PROPOSAL

1. All respondents are required to submit a cost proposal based upon a revenue share-based percentage amount of tax collection to include taxes, interest and penalties derived from audit results.

2. Describe the method you would use in charging for any special requests, reports or expanding the scope of work beyond that described in the Scope of Services of this Request for Proposal.

3. Provide any additional information you deem necessary about your firm's proposed charges for this engagement.

16. PROPOSAL PROCESS

Respondents may be asked to present their proposals to the selection committee, and/or respond to questions. Based on the information provided in the proposal and any additional information presented, a final selection will be made. The Town of Bloomfield reserves the right to reject any or all proposals submitted, to request additional information from any respondent, and to negotiate with any of the respondents regarding the terms of the engagement. The Town of Bloomfield intends to make their selection based on who is the most qualified responsible respondent and in its opinion, best meets the Town's needs, not necessarily the proposal with the lowest fee(s).

17. INDEPENDENT PROJECT COST DETERMINATION AND GRATUITIES

By submission of a proposal, the Respondent certifies that the financial data in this proposal has been arrived at independently, without consultation, communication, or agreement, for the purposes of restricting competition, as to any matter relating to such prices with any other bidder or competitor. The fees quoted in this offer will not change for a period of one hundred and twenty

(120) days after the RFP due date. Unless otherwise required by law, the financial data which has been quoted in this offer has not been knowingly disclosed by the Respondent and will not knowingly be disclosed by the Respondent prior to the award, directly or indirectly to any other

Respondent or to any competitor; and no attempt has been made or will be made by the Respondent to induce any other person or firm to submit or not to submit an offer for the purpose of restrictive competition. No elected official or appointment official or employee of the Town of Bloomfield shall benefit financially or materially from the resulting contract.

18. CONDITIONS

Respondents to this RFP, if successful, will be expected to adhere to the following conditions in the Agreement with the Town and must make a positive statement to that effect in its proposal submitted:

18.1 The Respondent has personnel sufficient to assure service continuity and project completion and agree to maintain adequate qualified personnel for the full duration of the

Agreement.

18.2 Agree to provide the insurance coverage herein specified for the full duration of the

Agreement term, including any and all extensions.

18.3 Agree to accept and follow management direction from the Town and specifically, the individuals named herein or their duly authorized designee(s).

18.4 Agree to conform to all applicable laws and ordinances and policies of the Federal

Government, State of Connecticut and Town of Bloomfield.

18.5 Agree that if the Town cannot in good faith negotiate a written contract within a reasonable time with the Selected Firm, the Town may unilaterally cancel its selection of that

Respondent.

18.6 Agree that if services are not performed in a timely manner so as to meet the Town’s stated time frame, the Town may withhold payment, or portions of payment as liquidated damages in amounts of no less than $500.00 per day for every day or portions of the day that timeframes are not met.

18.7 Agree that the Town reserves the right to terminate the Agreement at any time. In the event of Agreement termination, the Selected Firm shall be entitled to payment for approved services rendered after the execution of the Agreement and prior to receipt of notice of termination. However, if the Selected Firm has damaged the Town, said payment may be withheld until the Town determines whether or not by how much said payment should be reduced.

18.8 Agree that the Agreement between the Town and the Selected Firm shall be governed by and construed in accordance with the laws of the State of Connecticut and the ordinances of the Town of Bloomfield.

18.9 Agree that no conflict of interest exists. Identify the nature of any potential conflict of interest your firm might have in providing services to the Town under this RFP. Discuss fully any conflicts of interest, actual or perceived, which might arise in connection with your firm’s performance of the proposed Agreement. If conflicts do or might exist, describe how your firm would resolve them.

18.10 Agree to protect and safeguard Town confidential information. If there is a security breach that affects Town confidential information while that information is in the possession of the Selected Firm, the Selected Firm will pay for any and all costs incurred with that security breach.

19. ANTI COLLUSION STATEMENT

Respondents and their employees, officers, advisers, agents or sub-contractors must not engage in any collusive bidding or other anti-competitive conduct, or any other similar conduct, in relation to:

• the preparation or submission of Proposals;

• the clarification of Proposals; and

• the conduct and content of negotiations, including final contract negotiations, with respect to this RFP or procurement process, or any other procurement process being conducted by the Town in respect of any of its requirements.

20. TAXPAYER'S IDENTIFICATION NUMBER

Each Respondent, whether an individual, proprietor, partnership or a non-profit corporation or organization must obtain, complete and include, with the proposal submitted, an Internal Revenue

Service Form W-9, "Request for Taxpayer Identification Number and Certification".

21. ADDITIONAL INFORMATION AND REVISIONS TO PROPOSALS

Information may be provided to Prospective Respondents for the purpose of clarification to assure full understanding of, and responsiveness to the Request for Proposals requirements. Prospective

Respondents shall be afforded fair and equal treatment with respect to access to additional information and revision of proposals.

22. NON-DISCRIMINATION

Respondent agrees and warrants that in the performance of the Agreement pursuant to this solicitation they will not discriminate or permit discrimination against any person or group of persons on the grounds of sex, race, color, religion, age, marital status, ancestry, national origin, past history of mental disorder, mental retardation or physical disability or other basis in any manner prohibited by the laws of the United States, the State of Connecticut or the Town of

Bloomfield.

23. CONFIDENTIALITY

During the term of the Agreement, the Selected Firm may not release any information related to the services or performance of services under the Agreement, nor publish any report or documents relating to the Town, the account or performance of services under the agreement without prior written consent of the Town; and shall indemnify and hold harmless the Town, its offices, agents, and employees from all liability which may be incurred by reason of dissemination, publication and distribution, or circulation, in any manner whatsoever, of any information, data, documents, or material pertaining to the Town, the account or the Agreement by the Selected Firm or its agents or employees.

Town of Bloomfield

PROPOSAL FOR RFP 1163: PERSONAL PROPERTY TAX AUDITS

The undersigned has read, understands, and agrees to comply with the requirements contained in the Request for Proposal. The undersigned submits this proposal in good faith and without collusion with any other person, individual or firm.

Name and Address of Firm:

Name, Title and Contact Information (phone, fax, AND email) of Authorized

Representative:

Signature of Authorized Representative:

(Attach additional sheets as necessary)