RFP_25-02282025-01_Pre_Auditing_Services_FINAL_DRAFT.pdf

Request for Proposals

For Pre-Auditing Services

Northumberland County, Virginia

RFP# 25-02282025-01

Issue Date: February 28, 2025

Northumberland County

72 Monument Pl./P.O. Box 129

Heathsville, VA 22473

REQUEST FOR PROPOSALS

Northumberland County, Virginia is currently accepting proposals from qualified firms for Pre-Auditing Services.

A full copy of the request for proposals package is available at www.co.northumberland.va.us.

Proposals are due on March 25, 2025 at 12:00 p.m.

http://www.co.northumberland.va.us./

Northumberland County, VIRGINIA RFP #25-02282025-01 Pre-Audit Services

GENERAL FORM AND PROPOSAL COVER SHEET FORM

All inquiries for information regarding this solicitation should be directed to Luttrell Tadlock at ltadlock@co.northumberland.va.us in accordance with this document. Answers will be posted in addendum form on the Northumberland County web site as noted below. It is the offeror’s responsibility to obtain addenda.

One bound original document is to be delivered by the deadline to the location indicated below along with one pdf/word edition on a memory stick. Proposals are to include a completed cover sheet form and Attachment A.

Proposals will be received until the time listed on the cover sheet. Failure to submit proposals to the correct location by the designated date and hour will result in disqualification. Postmarks will not be considered. Electronic submissions, including faxes will not be allowed.

Proposals should be mailed or hand delivered to: Northumberland County; c/o Luttrell

Tadlock; 72 Monument Pl./P.O. Box 129; Heathsville VA 22473. The returned envelope or package should be clearly marked with “RFP-25-02282025-01 Pre-Audit Services” on the lower left corner of the return envelope or package. Proposals are due on March 25, 2025 at 12:00 p.m.

In compliance with this Request For Proposals and to all conditions imposed herein and hereby incorporated by reference, the undersigned offers and agrees to furnish the services and goods in accordance with the attached signed proposal or as mutually agreed upon by subsequent negotiation.

Full Legal Business Name (print) Federal Taxpayer Number (ID#) SCC ID Number

Business Common (trade) Name and Address for PM Location Payment Address Purchase Order Address

Contact Name/Title Signature (ink) Date

Telephone Number Fax Number Toll Free Number E-mail Address

Proposed Project Manager Name Title PELSCIDLA Registration Number

Telephone Number Fax Number Toll Free Number E-mail Address mailto:ltadlock@co.northumberland.va.us

REQUEST FOR PROPOSALS

RFP #25-02282025-01 PRE-AUDIT SERVICES

Northumberland County (County) is soliciting sealed proposals from qualified, independent certified public accounting firms with Virginia local government audit experience to perform pre-audit services. These pre-audit services shall include the operations and funds of the County, School Board, and Social Services.

I. Background

The County has a population of approximately 12,302 people and encompasses about

191 square miles. It is located on the Northern Neck of Virginia. General background information regarding the County of Northumberland can be found on the County’s website: https://www.co.northumberland.va.us.

The County Administrator serves as the Chief Executive Officer and is responsible for the proper administration of the county government. The five-member Board of Supervisors establishes local laws, provides government policy and oversight, and approves the County budget. The primary government provides a full range of services including general government administration, public safety, public works, community development, and civic engagement.

Information describing the County of Northumberland, Virginia, the funds, and activities to be audited, and the financial highlights of the County can be obtained by reviewing the County of Northumberland’s Annual Comprehensive Financial Reports.

The ACFR’s are available at the County's website:

https://www.co.northumberland.va.us.

II. Scope of Work

The services to be provided include the following, however, additional services may be requested upon mutual agreement:

• Reconcile beginning fund balances to audited financial statements and propose adjustments as necessary

• Annual preparation of accrual entries including reversing entries for prior year accruals

• For all significant balance sheet accounts, compare balances per the trial balances to supporting documentation and propose adjustments as necessary

• Perform broad analytical review of income and expense accounts as compared to the previous year and propose adjustments as necessary

• Perform reconciliations of federal and state funding per the APA’s CARS reports to trial balance and propose adjustments as necessary.

• Capital asset assistance https://www.co.northumberland.va.us/ https://www.co.northumberland.va.us/

• Prepare adjustments for debt service payments so long-term debt transactions are properly reported.

• Prepare documentation of all procedures performed to be maintained for use by auditors

• Preparation of information for accrual basis trial balances

• Obtain Virginia Retirement System Snapshot download data and GASB 68 data from client to assist with calculation of net pension liability and deferred amounts.

• Obtain Other Post Employment Benefit (OPEB) actuarial valuations, as applicable, from client to assist with calculation of net OPEB liability and deferred amounts

• Assist staff with summarizing and submitting lease data for subscription-based information and technology asset information, as necessary (GASB 87 and GASB 96).

• Inquire of staff whether there are any known transactions that may not have been recorded properly and propose adjustments as needed

• Journal entries will be provided to client staff in a standard format for entry into the

County’s accounting software system

• In coordination with auditors, assist with implementation of statements issued by the

Financial and Governmental Accounting Standards Board

• Assist with training staff on the above listed procedures, as desired

• Other assistance to prepare for the annual audit to be agreed upon during engagement planning.

• Provide costs associated with monthly and/or annual services that can be provided on the items listed above that can assist with pre-auditing services.

• Pre-Audit services shall be completed in a timely manner to ensure that the information is provided to the auditor so that the audit field work can be completed by October 15 of each year.

• Will act as the County’s representative in the audit process, which will include but not be limited to:

• Meet with auditors and County personnel to determine the timing of the audit information required by the auditors, and the audit process

• Review, analyze, and determine the necessity of any proposed adjustments or additional disclosure requirement

• Assist the County in the implementation of any auditor recommendations regarding internal controls

III. SPECIFIC TERMS AND CONDITIONS

A. The contract resulting from this RFP may be renewed annually (not to exceed four renewals) upon written approval of both the County and the vendor. Annual increases shall not exceed the CPI-U for the applicable year.

B. The contract resulting from this RFP may be terminated with ninety days written notice by either the County or the Auditor.

C. The County and the vendor may agree in writing to modify the scope of the contract.

Any increase or decrease in the price of the contract resulting from such modification shall be agreed to by both parties as part of their written agreement to modify the scope of the original contract.

D. Questions will be accepted in writing through the end of the business day Friday, March 14, 2025. Written responses in the form of an addendum will be posted to the

County’s webpage by the end of the business day Tuesday, March 18, 2025.

E. One bound original document is to be delivered by the deadline to the location indicated below along with one pdf/word edition on a memory stick. Proposals are to include a completed cover sheet form, including Attachment A CONTRACTOR DATA SHEET, shall be received by the County Administrator on or before the closing date and time of Tuesday, March 25, 2025 at 12:00 PM. The County Administrator’s Office is located at 72

Monument Pl, Heathsville, VA 22473. Proposals not received by the County

Administrator by this date and time will be deemed undelivered and not accepted. “RFP-

25-02282025-01 Pre-Audit Services” shall be noted on the outside of all submissions.

F. The offeror shall purchase and maintain sufficient insurance to protect him from claims in the following amounts:

Workers’ Compensation State of Virginia requirements

General Liability $1,000,000 per occurrence

$2,000,000 annual aggregate

Automobile $1,000,000 per occurrence

Professional Liability $1,000,000 per occurrence

A Certificate of Insurance shall be required within ten days of the date of the award. The certificate must contain a provision stating that the coverages will not be canceled unless a minimum of fifteen days prior written notice has been given to the County.

Northumberland County must be listed as an additional insured.

G. The offeror shall indemnify and hold harmless Northumberland County, its agents and employees from and against all claims, damages, losses and expenses, including but not limited to attorney's fees arising out of or resulting form the negligence the of offeror, his agents or employees during the performance of this contract.

IV. GENERAL TERMS AND CONDITIONS

A. Anti-Discrimination:

By submitting proposals, offerors certify to Northumberland County that they will conform to the provisions of the Federal Civil Rights Act of 1964, as amended, the

Virginia Fair Employment Act of 1975, as amended, where applicable, the Virginians

With Disabilities Act, the Americans With Disabilities Act and Section 2.2-4311 of the

Virginia Public Procurement Act, which provides:

1. During the performance of this contract, the contractor agrees as follows:

a. The contractor will not discriminate against any employee or applicant for employment because of race, religion, color, sex, national origin or disabilities, except where religion, sex, national origin or disability is a bona fide occupational qualification reasonably necessary to the normal operation of the offeror. The offeror agrees to post in conspicuous places, available to employees and applicants for employment, notices setting forth the provisions of this nondiscrimination clause.

b. The contractor, in all solicitations or advertisements for employees placed by or on behalf of the contractor, will state that such contractor is an equal opportunity employer.

c. Notices, advertisements and solicitations placed in accordance with Federal law, rule or regulation shall be deemed sufficient for the purpose of meeting the requirements of this section.

2. The contractor will include the provisions of the foregoing paragraphs a, b and c in every subcontract or purchase order of over $10,000, so that the provisions will be binding upon each subcontractor or vendor.

B. Ethics in Public Contracting:

By submitting a proposal, offerors certify that their proposals are made without collusion or fraud and that they have not offered or received any kickbacks or inducements from any other offeror, supplier, manufacturer or subcontractor in connection with their proposal and that they have not conferred on any public employee having official responsibility for this procurement transaction any payment, loan subscription, advance, deposit of money, services or anything of more than nominal value, present or promised, unless consideration of substantially equal or greater value was exchanged.

C. Immigration Reform and Control Act of 1986:

By submitting a proposal, offerors certify that they do not and will not, during the performance of this contract, employ illegal alien workers or otherwise violate the provisions of the Federal Immigration Reform and Control Act of 1986.

D. Drug and Alcohol Abuse:

The County’s goal is to provide a safe workplace by eliminating the hazards to health and job safety created by alcohol and other drug abuse. This applies to contractors, subcontractors and employees of firms doing business with the County while on County premises. By submitting a proposal, offerors certify full compliance.

E. Receipt of Proposals:

To be considered, proposals must be received at the location provided and within the time period specified in the Request for Proposals (RFP). Responses received after the specified date and time shall be returned unopened.

F. Acceptance/Rejection of Proposals:

Northumberland County reserves the right to accept or reject any or all proposals or portion of any proposal and to reissue said proposal. The County reserves the right to award a contract based on a lump sum or per item basis or a sample provided.

G. Clarification of Terms:

Prospective offerors may submit questions in writing concerning the specifications or other solicitation documents no later than seven working days before the due date. Any revisions to the RFP will be issued as an addendum.

H. Precedence of Terms:

Paragraphs A - G of these General Terms and Conditions shall apply in all instances. In the event there is a conflict between any of the other General Terms and Conditions and any Special Terms and Conditions in this solicitation, the Special Terms and Conditions shall apply.

I. Use of Brand Names:

Unless otherwise provided in this solicitation, the name of a certain brand, make or manufacturer does not restrict offerors to the specific brand, make or manufacturer named; it conveys the general style, type, character and quality of the article desired.

Any article which the County, in its sole discretion determines to be the equal of that specified, considering quality, workmanship, economy of operation and suitability for the purpose intended, shall be accepted.

J. Firm Prices:

Prices and all associated charges shall be firm for 60 days after the due date of the proposals unless otherwise stated by Northumberland County.

K. Taxes:

Northumberland County is exempt from Federal, State and local taxes. Taxes included on invoices will be deducted from the payment amount. Tax exempt forms will be completed for a vendor upon request.

L. Delivery:

All costs and other charges associated with the delivery of a good or non-professional service shall be included in the proposal. The County reserves the right to cancel all or any part of a contract without obligation if delivery is not made within the time period specified in the proposal document.

M. Required Signature:

All bids and proposals shall be signed with the firm name, federal identification number and by a representative possessing the authority to bind said firm with his/her signature.

The County may request documentation of the signer’s authority.

N. Qualifications of Offerors:

Northumberland County may make such reasonable investigations as deemed proper and necessary to determine the ability of an offeror to perform the work or supply the goods.

The offeror shall furnish to the County all such information and data for this purpose as may be requested. The County reserves the right to inspect the offeror’s physical facilities prior to award to satisfy questions regarding the offeror’s capabilities. Further, the County reserves the right to reject any proposal if the evidence submitted by, or investigations of, such offeror fails to satisfy the County that such offeror is properly qualified to carry out the obligations of the contract and to complete the work or supply the goods.

O. Changes to the Contract:

Changes can be made to the contract in one of the following ways:

1. The County may order changes within the general scope of the contract at any time by written notice to the Auditor. Changes within the scope of the contract may include, but are not limited to the method of packing or shipment or the place of delivery or installation. The Auditor shall comply with the notice upon receipt. The Auditor shall be compensated for any additional costs incurred as the result of such order and shall give the County a credit for any savings. Said compensation shall be determined by one of the following methods:

a. By mutual agreement between the parties in writing;

b. By agreeing on a unit price or using a unit price set forth in the contract, if the work to be done can be expressed in units and the Auditor accounts for the number of units of work performed, subject to the County’s right to audit the Auditor’s records and/or to determine the correct number of units independently;

c. By ordering the Auditor to proceed with the work and to keep a record of all costs incurred and savings realized. A markup for overhead and profit may be allowed if provided by the contract. The same markup shall be used for determining a decrease in price as the result of savings realized. The Auditor shall present the County with all invoices or other records of expenses incurred and savings realized. The County shall have the right to audit the records of the Auditor, as it deems necessary to determine costs or savings. Any claim for an adjustment in price under this provision must be asserted by written notice to the County within thirty (30) days from the date of receipt of the written order from the County.

P. Payment Terms:

All approved invoices will be paid within forty-five days of receipt.

Q. Default:

In the case of failure to deliver goods or services in accordance with the contract terms and conditions, Northumberland County, after due oral or written notice, may procure them from other sources and hold the Auditor responsible for any resulting additional purchase and administrative costs. This remedy shall be in addition to and cumulative with any other remedies the County may have under federal, state and local law.

R. Evaluation and Award

Proposals will be evaluated as provided for in the Virginia Public Procurement Act and as outlined below:

A. An Evaluation Committee shall be formed to review all submittals.

B. Each submittal will be reviewed according to the following criteria:

1. Qualifications of the firm and key personnel;

2. Relevant experience in conducting similar audits of Virginia counties;

2. Management approach/methodology;

3. References;

4. Any other relevant information offered or discovered during the evaluation process.

C. Following the review of the written proposals, the Evaluation Committee may engage in individual discussions with two or more offerors deemed fully qualified and best suited among those submitting proposals. If the committee chooses to conduct informal interviews, the offeror will be contacted with a date and time for such interview. After negotiations have been conducted with each selected offeror, the Evaluation Committee shall select the offeror who, in its opinion, has made the best proposal and recommend that the Board of Supervisors award the contract to that offeror.

ATTACHMENT A

CONTRACTOR DATA SHEET

TO BE COMPLETED AND RETURNED BY THE CONTRACTOR

FAILURE TO FURNISH THIS DATA MAY RESULT IN DECLARING YOUR QUOTE NONRESPONSIVE

1. QUALIFICATION OF CONTRACTOR: The Contractor certifies that they have the capability and capacity in all respects to fully satisfy all of the contractual requirements.

2. TYPE OF ORGANIZATION: (check one) Individual Sole Proprietor

Partnership Corporation Government Other

3. YEARS IN BUSINESS: Indicate the length of time in business providing this type of equipment and service: years. Type of business: .

4. CONFLICT OF INTEREST DISCLOSURE STATEMENT: Does any officer or employee of

Northumberland County, Virginia, or member of their immediate family, have a personal interest in this contract? YES / NO

Personal interest shall exist by reason of (I) ownership of more than three percent

(3%) of the total equity of the business; (II) annual income that exceeds, or may reasonably be anticipated to exceed $10,000 from ownership in real or personal property in a business; (III) salary, other compensation, fringe benefits, or benefits from the use of property, or any combination thereof, paid or provided by a business that exceeds, or may reasonably be anticipated to exceed, $10,000 annually; (IV) ownership of real or personal property if the interest exceeds

$10,000 in value and excluding ownership in a business, income, or salary, other compensation, fringe benefits or benefits from the use of property; or (V) personal liability incurred or assumed on behalf of a business if the liability exceeds three percent (3%) of the asset value of the business.

5. CERTIFICATION: The Contractor certifies by their signature below that the information provided is true, correct and complete.

Contractor’s Name: By (Signature in Ink):

Complete Address: Name (please print) and Title:

Date:

City/State/Zip: Federal Identification Number:

Telephone Number: Facsimile Number: