RFP_4184RC_Auditing_Services.pdf

1 An Equal Opportunity School District Rev. 47 - 9/25/25

THE SCHOOL BOARD OF MARION COUNTY, FLORIDA

PURCHASING DEPARTMENT

REQUEST FOR PROPOSAL (RFP) WITH INVITATION TO NEGOTIATE

REQUIRED RESPONSE FORM (Pgs. 1 & 2)

RFP # 4184RC

DATE: JUNE 17, 2026

TITLE: AUDITING SERVICES

This proposal must be submitted to The School Board of Marion County, Florida (District or School Board), through VendorLink at www.myvendorlink.com, no later than 2:00 PM, Monday, July 20, 2026. Proposals are due and will be opened at that time. School Board Approval Date: September 22, 2026

CONFIDENTIAL, PROPRIETARY, OR TRADE SECRET MATERIAL

The District takes its public records responsibilities, as provided under Chapter 119, Fla. Stat. (2025) and Article 1, Section 24 of the Florida Constitution, very seriously. If Proposer considers any portion of the documents, data or records submitted in response to this solicitation to be confidential, trade secret or otherwise not subject to disclosure pursuant to Chapter 119, Fla. Stat. (2025), the Florida Constitution or other legal authority, Proposer must also simultaneously provide District with a separate redacted copy of its complete response. That redacted copy must contain the District solicitation name, RFP number, and the name of the Proposer on the cover, which must be clearly titled “Redacted Copy.” The Redacted Copy must be provided to the District at the same time Proposer submits its response to the solicitation and must only exclude or obliterate those exact portions that are claimed to be confidential, proprietary, or trade secret. In compliance with § 119.07(1)(e), Fla. Stat. (2025), Proposer must “state the basis for the exemption” that Proposer “contends is applicable to the record, including the statutory citation to an exemption created or afforded by statute.”

Proposer will be responsible for defending its determination that the redacted portions of its response are confidential, proprietary, trade secret or otherwise exempt from disclosure. Further, Proposer shall protect, defend, and indemnify the District for any and all claims arising from or related to Proposer’s determination that the redacted portions of its response are confidential, proprietary, trade secret or otherwise exempt from disclosure.

The District will have no responsibility or duty to verify whether any redacted material is exempt from Chapter 119, Fla. Stat. (2025). Proposer must have and retain full exemption verification responsibility.

If the Proposer fails to submit a Redacted Copy with its response, District is authorized to produce the entire documents, data or records submitted by Proposer in its response to a public records request for such records.

I have read and understand my responsibilities regarding any purported confidential, proprietary or trade secret material contained in this proposal.

Is there any confidential, proprietary, or trade secret information contained within this submitted proposal? (Y/N) _____

I have included a redacted copy with my submitted response (Y/N) _____

Signature of Proposer Signing Agreement

RFP 4184RC - AUDITING SERVICES

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REQUIRED RESPONSE FORM (continued)

PROPOSAL CERTIFICATION

I certify that I am submitting the following information as my company's proposal. I further understand that by virtue of executing and returning with this proposal this REQUIRED RESPONSE FORM, I certify full, complete and unconditional acceptance of the contents of Pages 1 through 37 inclusive of this Request for Proposal, as well as all appendices and contents of any subsequent Addendum released hereto. Proposal must be signed by an officer or employee having legal authority to bind Proposer. I, the undersigned Proposer, have not divulged, discussed, or compared this proposal with any other Proposer. Proposer further certifies that Proposer has not colluded with any other proposer or entity in the preparation of this Proposal in order to gain an unfair advantage in the award of this proposal. Proposer’s execution of this document will initiate employee investigations’ procedures in accordance with § 1012.32, Fla. Stat. (2025).

PROPOSER (firm name): ___________________________________________________________________

STREET ADDRESS: _______________________________________________________________________

PRINTED NAME OF AUTHORIZED REPRESENTATIVE: __________________________________________

SIGNATURE OF AUTHORIZED REPRESENTATIVE: _____________________________________________

TITLE: ______________________________________________ DATE: ______________________________

CONTACT PERSON: ______________________________________________________________________

CONTACT PERSON'S ADDRESS: ___________________________________________________________

TELEPHONE: ________________________________ TOLL FREE: ________________________________

FAX: ________________________________________________

E-MAIL ADDRESS: ________________________________________________________________________

INTERNET URL: __________________________________________________________________________

PROPOSER TAXPAYER IDENTIFICATION NUMBER: ___________________________________________

NOTE: Entries must be completed in ink or typewritten. An original manual signature is required.

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THE SCHOOL BOARD OF MARION COUNTY, FLORIDA

REQUEST FOR PROPOSAL 4184RC FOR AUDITING SERVICES

INDEX

1.0 INTRODUCTION

2.0 INSTRUCTIONS TO PROPOSER

3.0 TIME SCHEDULE

4.0 AWARD

5.0 TERM OF CONTRACT / RENEWAL

6.0 RFP INQUIRIES

7.0 CONE OF SILENCE

8.0 PROHIBITION AGAINST CONTRACTING WITH SCRUTINIZED COMPANIES

9.0 SCOPE OF SERVICES, SPECIFICATIONS, ETC.

10.0 EVALUATION COMMITTEE MEETINGS

11.0 PREPARATION AND SUBMISSION

12.0 PROPOSAL EVALUATION PROCESS

13.0 EVALUATION CRITERIA

14.0 CANCELLATION OF AWARD / TERMINATION / FUNDING OUT

15.0 DEFAULT

16.0 LEGAL REQUIREMENTS

17.0 FEDERAL AND STATE TAX

18.0 CONFLICT OF INTEREST

19.0 INSURANCE REQUIREMENTS

20.0 INDEMNIFICATION / HOLD HARMLESS AGREEMENT

21.0 PUBLIC RECORDS LAW

22.0 PERMITS AND LICENSES

23.0 INTELLECTUAL PROPERTY RIGHTS

24.0 COST INCURRED IN RESPONDING

25.0 SUB-CONTRACTS

26.0 INDULGENCE

27.0 JOINT PROPOSAL

28.0 PUBLIC ENTITY CRIMES

29.0 USE OF OTHER CONTRACTS

30.0 ASSIGNMENT OF CONTRACT AND/OR PAYMENT

31.0 POSSESSION OF FIREARMS / DRUG FREE WORKPLACE

32.0 AGREEMENT

33.0 POSTING OF RFP TERMS & CONDITIONS / SPECIFICATIONS

34.0 POSTING OF RFP RECOMMENDATION / TABULATIONS

35.0 BACKGROUND SCREENING REQUIREMENTS

36.0 PRESS RELEASES AND PUBLICITY

37.0 FEDERAL FUNDS

ATTACHMENTS

A. Drug-Free Workplace Certification Form B. Acknowledgment of Addenda C. Division of Corporations Registration Requirements D. Certification Regarding Debarment, Suspension Ineligibility and Voluntary Exclusion – Lower Tier

Covered Transaction (with Instructions for Certification) E. Reference Form F. Statement of No Bid

EXHIBITS (posted at www.myvendorlink.com) A. Current District Contract Template

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THE SCHOOL BOARD OF MARION COUNTY, FLORIDA

REQUEST FOR PROPOSAL 4184RC FOR: AUDITING SERVICES

1.0 INTRODUCTION

1.1 This is a Request for Proposal (RFP) to The School Board of Marion County, Florida (“District or School Board”).

1.2 The District desires to engage a certified public accounting firm, duly licensed under Chapter 473 and qualified to conduct audits in accordance with government auditing standards as adopted by the Florida Board of Accountancy, 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 ended June 30, 2027 as well as the internal accounts department. The District has been notified by the Auditor General that their office will provide auditing services for the fiscal year ending June 30, 2026. The Auditor General informs the District before the beginning of any given fiscal year if it anticipates conducting an audit for that fiscal year.

1.3 All terms and conditions of this RFP, any addenda, Proposer's submissions and negotiated terms, are incorporated into the contract by reference as set forth herein.

1.4 Document files may be examined, during normal working hours; thirty (30) days after proposals have been opened or once a notice of an intended decision is made, whichever comes first.

1.5 Unless otherwise indicated in the proposal document, any solicitation downloaded from sources other than www.myvendorlink.com may not be the official and final version, and may result in the rejection of a quote/submittal/bid/proposal if not based upon an accurate rendition of the solicitation.

2.0 INSTRUCTIONS TO PROPOSER

2.1 All proposals must be submitted electronically through www.myvendorlink.com and received no later than 2:00 PM, on July 20, 2026. Submittals sent by mail, facsimile, electronic mail, telephone, or any other means not specified herein will not be accepted or considered.

2.2 Proposers are responsible for allowing adequate time to upload their submittal on VendorLink. Late submittals will not be accepted. If technical difficulties arise during submission of the proposal, it is the vendors responsibility to contact VendorLink technical support at support@evendorlink.com. The School Board of Marion County, Florida shall not be responsible for delays caused in any occurrence.

2.3 All RFP responses must be submitted in PDF format.

2.4 All proposals must be signed by an officer or employee having full, current authority to legally bind Proposer(s).

2.5 Any corrections of unit prices must be initialed by Proposer(s), including corrections made using opaque correction fluid or any other usual and generally acceptable method of correction.

2.6 Proposer should become familiar with any local conditions which may affect the services required.

Proposer(s) must carefully examine the RFP terms to become thoroughly familiar with any and all conditions and requirements that may in any manner affect the work to be performed under the contract.

No additional allowance(s) will be permitted due to lack of knowledge of such conditions.

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2.7 Proposals not conforming to the instructions provided herein will be subject to disqualification at the sole option of the District.

2.8 Any proposal may be withdrawn prior to the date and time the proposals are due. Any proposal not withdrawn will constitute an irrevocable offer, for a period of ninety (90) consecutive calendar days, to provide the District with the services specified in the proposal.

3.0 TIME SCHEDULE

3.1 District will attempt to use the following time schedule for selection of Proposer(s):

All written questions and inquiries are due July 13, 2026 @ 5:00 PM

Proposals due not later than 2:00 PM July 20, 2026

Evaluation Committee Meeting August 4, 2026 @ 9:00 AM, Purchasing Conference Room

Proposer Interviews (if needed) August 7, 2026

Interview Evaluation Committee Meeting (if needed) August 7, 2026 @ 1:00 PM, Purchasing Conference Room

Submit Evaluation Results to School Board September 4, 2026

School Board Approval Date September 22, 2026

3.2 Notification of any changes to the time schedule will be made via www.myvendorlink.com.

3.3 Proposers responding to this solicitation, or persons acting on their behalf, may not contact, between the release of the solicitation and the end of the 72-hour period following the agency posting the notice of intended award, excluding Saturdays, Sundays and state holidays, any employee or officer of District concerning any aspect of this solicitation, except in writing via www.myvendorlink.com. Violation of this provision may constitute grounds for rejecting a response.

4.0 AWARD

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

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

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

4.4 District reserves the right, prior to School Board approval, to cancel the RFP or portions thereof, without penalty.

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

4.6 The proposal with the highest rating will be ranked first; however, nothing herein will prevent the District from making multiple awards and to deem all proposals responsive and to assign work to any firm deemed responsive.

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4.7 District reserves the right to further negotiate any proposal, including price, with the highest rated Proposer. If an agreement cannot be reached with the highest rated Proposer, District reserves the right to negotiate and recommend award to the next highest Proposer or subsequent Proposers until an agreement is reached.

5.0 TERM OF CONTRACT / RENEWAL

5.1 The term of this contract will be from March 1, 2027 through February 29, 2032, and may, by mutual agreement between District and the awardee(s), be renewable for up to one (1) additional, five (5) year period. If needed, the contract will be extended beyond the contract expiration date. Once School Board has approved, the final results will be posted on www.myvendorlink.com. All prices must be firm for the term of this contract. The awardee agrees to this condition by signing their proposal.

6.0 RFP INQUIRIES

6.1 Any questions concerning conditions and specifications must be submitted in writing and received through www.myvendorlink.com. The deadline to submit questions is 5:00 PM, July 13, 2026. Answers to questions will be provided through VendorLink as well. District staff is not authorized to interpret any portion of this RFP or give information as to the requirements of the RFP in addition to that contained in the written documents.

6.2 If necessary, any addenda will be posted on www.myvendorlink.com.

6.3 Copies of addendum will be made available for inspection at District's Purchasing Department where proposal documents will be kept on file.

6.4 No addendum will be issued later than three 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.

6.5 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 District.

7.0 CONE OF SILENCE

7.1 A cone of silence is hereby established for this Request for Proposal (RFP) pursuant to Board Policy 6324. 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. The cone of silence commences at the time of advertisement of the RFP. Competitive procurements are advertised on the Purchasing Department website, www.myvendorlink.com website, or in a local, regional, or statewide publication of wide distribution. The cone of silence terminates at the time the Board acts on a written recommendation from the Purchasing Department regarding contract award; or at termination of selection process; provided, however, that communications are permitted when the Board receives public comment at the meeting when the recommendation is presented. Violation of this policy by a particular bidder, proposer, respondent, and/or representative may, at the discretion of the District, result in rejection of said bidder, proposer, respondent, and/or representative's bid, proposal, or offer and may render any contract award to said bidder, proposer, or respondent voidable. Likewise, a violation may also result in the bidder, proposer, or respondent being debarred as further described in Board Policy 6322.01.

The cone of silence prohibits any communication regarding this RFP between:

A. a potential vendor, service provider, bidder, lobbyist, or consultant and the staff of the District, including school principals; and

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B. a potential vendor, service provider, bidder, lobbyist, or consultant and any one (1) or more of the School Board members or member-elects.

Unless specifically provided otherwise in this RFP, the cone of silence does not apply to the following:

A. Communications between a potential vendor, service provider, bidder, lobbyist, or consultant and the District's Purchasing Department.

B. Communications between a potential vendor, service provider, bidder, lobbyist, or consultant and the District's staff attorney or Board attorney.

C. Communications at duly noticed pre-bid meetings and site visits prior to bid opening or post-bid-opening meetings and site visits, which are administered by the Purchasing Department, prior to issuance of a written recommendation of contract award.

Any bidder who is adversely affected by the recommended award may file a protest within the time prescribed in §120.57(3), Fla. Stat. (2025). Failure to post bond with School Board or to adhere strictly to the requirements of statutes and state board rules pertaining to protests will result in summary dismissal by the Purchasing Department.

8.0 PROHIBITION AGAINST CONTRACTING WITH SCRUTINIZED COMPANIES

8.1 PROHIBITION AGAINST CONSIDERING SOCIAL, POLITICAL, OR IDEOLOGICAL INTEREST IN GOVERNMENT CONTRACTING. Bidders are hereby notified of the provisions of §287.05701, Florida Statutes, as amended, that the School Board will not request documentation of or consider a Bidder's social, political, or ideological interests when determining if the Bidder is a responsible Bidder. Bidders are further notified that the School Board’s governing body may not give preference to a Bidder based on the Bidder's social, political, or ideological interests except as expressed in §287.135(2), Fla. Stat. (2025) where, "A company is ineligible to, and may not, bid on, submit a proposal for, or enter into or renew a contract with an agency or local governmental entity for goods or services of: (a) Any amount if, at the time of bidding on, submitting a proposal for, or entering into or renewing a contract, the company is on the Scrutinized Companies that Boycott Israel List, created pursuant to §215.4725, Fla. Stat. (2025), or is engaged in a boycott of Israel; or (b) one million dollars or more if, at the time of bidding on, or submitting a proposal for, or entering into or renewing such contract, the company: 1.) is on the Scrutinized Companies with Activities in Sudan List or the Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List, created pursuant to §215.473, Fla. Stat. (2025), or 2.) is engaged in business operations in Cuba or Syria."

§215.473, Fla. Stat. (2025) defines a company to include "all wholly owned subsidiaries, majority-owned subsidiaries, parent companies, or affiliates of such entities or business associations that exists for the purpose of making profit." By submitting a response to this solicitation, a respondent certifies that it and those related entities of respondent as defined above by Florida law above are not on the Scrutinized Companies that Boycott Israel List, created pursuant to §215.4725, Fla. Stat. (2025), and are not engaged in a boycott of Israel. In addition, if this solicitation is for a contract for goods or services of one million dollars or more, by submitting a response to this solicitation, a respondent certifies that it and those related entities of respondent as defined above by Florida law are not on the Scrutinized Companies with Activities in Sudan List or the Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List, created pursuant to §215.473, Fla. Stat. (2025), and are not engaged in business operations in Cuba or Syria. Any respondent awarded a Contract as a result of this solicitation will be required to recertify the aforementioned certifications at each renewal of the Contract. The School Board may terminate any contract resulting from this solicitation if respondent or any of those related entities of respondent as defined above by Florida law are found to have submitted a false certification or any of the following occur with respect to the company or a related entity: (i) it has been placed on the Scrutinized Companies that

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Boycott Israel List, or is engaged in a boycott of Israel, or (ii) for any contract for goods or services of one million dollars or more, it has been placed on the Scrutinized Companies with Activities in Sudan List or the Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List, or it is found to have been engaged in business operations in Cuba or Syria. Notwithstanding the preceding, the School Board reserves the right and may, in its sole discretion, on a case by case basis, permit a company on such lists or engaged in business operations in Cuba or Syria to be eligible for, bid on, submit a proposal for, or enter into or renew a contract for goods or services of one million dollars or more, or may permit a company on the Scrutinized Companies that Boycott Israel List to be eligible for, bid on, submit a proposal for, or enter into or renew a contract for goods or services of any amount, should the School Board determine that the conditions set forth in §287.135(4), Fla. Stat. (2025) are met.

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9.0 SCOPE OF SERVICES, SPECIFICATIONS, ETC.

A. Annual Examinations -The proposer selected as a result of the RFP shall provide external independent auditing services to the District beginning with the fiscal year ending June 30, 2027.

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

1. Financial Audit - The examination will be a financial and compliance audit made in accordance with generally accepted auditing standards and government auditing standards pursuant to Florida Statute 11.45(1)(b). The examination and procedures related hereto contemplate the review of the ACFR 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 assess 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 standards.

3. Information Technology 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, if reportable conditions in the data processing reviews are identified during the engagement. As part of the Management Letter, the proposer shall report the following information it deems appropriate:

a. Specific comments in the above areas for the District’s major computer system.

b. Overall conditions of internal control in computer environment.

c. Significant weakness in internal control in data processing.

4. Management Letter - A management letter will be issued in accordance with Chapter 10.800, Rules of the Auditor General.

5. Management Letter Comments- Management letter comments 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;

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;

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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 Superintendent of all significant irregularities and any illegal acts as they become known to the proposer.

6. 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 audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance); and the Rules of the Auditor General of the State of Florida in order to report on the Schedule of Expenditures of Federal Awards and 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 Expenditures of Federal Awards, 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 - 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. This continuing education shall specifically be directed towards updates.

D. Time Requirements

1. Commencement of the Audit - The District will have all records for the audit; all appropriate management personnel, as well as the Director of Finance available to meet with the audit team of the successful proposer immediately upon acceptance of the proposal and execution of a professional services contract 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 - A detailed plan will be provided to the Director of Finance by April 30 of each year.

b. Fieldwork - Fieldwork should commence sufficiently before the end of the fiscal year to ensure that the reporting deadlines outlined below can be met.

c. Progress Conferences - Progress conferences will be held with the Director of Finance and key Finance personnel at least monthly 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.

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d. Reporting Deadlines - The audit report in its final form, and the management letter, shall be completed no later than November 15th with the report presented to the Board at its first Board meeting in January.

e. 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 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 bases. 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.

F. Working Papers — In all cases, the proposer will retain all working papers for a period of five (5) years and will provide the district and/or its assignees access, free of charge, to any or all work papers for a period of five (5) years.

G. Support Personnel - Support personnel 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.

H. Internal Accounts Audit - Internal Accounts located at the schools will be audited each year. This will include the years when the Office of the Auditor General provides auditing services. This audit will include, but is not limited to, confirmation of bank balances, a review of internal controls, site visits to schools, a review of accounting practices, and a review of each school’s internal account financial statements. End of year reports are provided by the internal accounts auditor for review and verification purposes.

I. ACFR Preparation Review and Publication – If the District chooses to submit a ACFR to the

GFOA for consideration of the Award for Excellence in Financial Reporting each year, the awarded proposer will review the ACFR each year, including the years when the Auditor General provides auditing services. Please include any cost associated with this review and publication in the proposal. The District will be responsible for the printing of the ACFR.

J. The selected firm will prepare all three audits: the Districts, the single audit and the internal accounts audit. Please note, in years that the Auditor General performs their audit, only internal accounts audits may be required.

9.1 Minimum Eligibility Requirements:

In order to be considered for evaluation, the proposer:

A. Shall be licensed under §473, Fla. Stat. (2025) to practice public accounting within the State of Florida;

B. Shall be a member of the American Institute of Certified Public Accountants and the Florida

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Institute of Certified Public Accounts; and C. Shall have performed continuous CPA services in the government sector for a minimum of five

(5) years.

9.2 Profile and Qualifications:

A. Experience and Qualifications of the Firm

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, 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.

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

8. Provide references from other Florida school districts or similar agencies for work similar to that contemplated by this RFP, including contact person’s name, address and phone number.

9. Indicate how the proposer ensures compliance with 61H1-33.0035, Florida Administrative

Code, and Continuing Professional Education/Governmental Accounting.

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

11. Briefly describe all lawsuits that are pending/filed against local office of the proposer over the last three (3) years.

B. Qualifications and Experience of 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 supervisor 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

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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)

f. Experience in audits of school districts

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.

C. Provide proof of your company’s insurance as required in Section 19.0 of this RFP or submit a letter of your intention to have the required insurance within ten days of notification by the District.

D. Provide the firm’s most recent Peer Quality Review Report with comments.

9.3 Approach to the Audit: Clearly describe the approach that the proposer will use in providing the services described in Section 9.0, Scope of Services.

9.4 Cost of Services: The proposer shall provide firm fixed costs for completing the scope of services listed in the Section 9 of this RFP, broken down as set forth below. 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 1.2.

Fiscal Year

Ending Audit with Single

Audit Internal Accounts ACFR/AFR Review Total ($)

June 30, 2027 $ $ $ $

June 30, 2028 $ $ $ $

June 30, 2029 $ $ $ $

June 30, 2030 $ $ $ $

June 30, 2031 $ $ $ $

*Possible Renewal Term Years

June 30, 2032 $ $ $ $

June 30, 2033 $ $ $ $

June 30, 2034 $ $ $ $

June 30, 2035 $ $ $ $

June 30, 2036 $ $ $ $

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Note: The breakdown in pricing is required in order to give the District the option of contracting for the internal accounts in years in which the Auditor General audits the District. It is anticipated that the Auditor General will perform the June 30, 2029, and June 30, 2032, audits with single audits. *During possible renewal term years, it is anticipated that the Auditor General will perform the June 30, 2035, audit with single audit.

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

10.0 EVALUATION COMMITTEE MEETINGS

10.1 As stated in Section 3.1 and Section 12.5, a committee will convene to review and evaluate responsive proposals, for the purposes of making a decision as to an intended award. Per §119, Fla. Stat. (2025) this is an open public meeting. Notification will also be posted for review by interested parties at the District’s Purchasing Department, 2091 NE 35th Street, Ocala, Florida 34479, and website.

11.0 PREPARATION AND SUBMISSION

11.1 In order to maintain comparability and enhance the review process, it is requested that proposals be organized in the manner specified below. Include all requested information in your proposal. Items listed below (Sections 11.2 - 11.9) and any other information proposers include as part of their response can be submitted in PDF format, as one file within VendorLink.

11.2 Title Page: Required response form (page 1 and 2 of the RFP) with all the required information completed and all signatures as specified; Name of the Proposer, Address, Signature, Title, Contact Person, Contact Person’s Address, Telephone and Fax number, email address and Taxpayer ID Number.

11.3 Table of Contents: Include a clear identification of the material by section and by page number.

11.4 Letter of Transmittal: Give the names of the persons who will be authorized to give and support information, both in writing and oral presentation, for your company. Provide their titles, addresses and telephone numbers.

11.5 Required Forms: Include all completed required forms in this section.

• Drug-Free Workplace Certification Form (Attachment A)

• Acknowledgment of Addenda (Attachment B)

• Division of Corporations Registration Requirements (Attachment C)

• Certification Regarding Debarment, Suspension Ineligibility and Voluntary Exclusion – Lower Tier

Covered Transaction (with Instructions for Certification) (Attachment D)

11.6 Prepared Response: Prepare your response submission in the manner outlined in the Scope of Services (Sections 9.0 – 9.5).

11.7 Reference Form: Proposer must provide a minimum of three (3) references. References must be current or former customers (within the past three years) that have utilized proposer for same/similar services. Proposer must list out the following details for each included reference: dates of service, contract term length, etc. Proposer must also provide Attachment E – Reference Form (located on page 36) to their listed references and request that it be completed and returned in time so that it can be included in your submitted response to this RFP.

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11.8 EEO Statement: The Marion County School District does not discriminate on the basis of race (including anti-Semitism), ethnicity, color, national origin, sex, sexual orientation, disability (including HIV, AIDS, or sickle cell trait), pregnancy, religion, marital status, age (except as authorized by law), military status, ancestry, or genetic information, which are classes protected by State and/or Federal law (collectively, "protected classes") in its educational programs, services or activities, or in its hiring or employment practices as required by Title IX, Title VI, Title VII, Age Discrimination Act of 1967, Section 504 of the Rehabilitation Act of 1973, Americans with Disabilities Act of 1990, and the Florida Educational Equity Act of 1984. Provide statement of EEO Compliance.

11.9 Insurance: Provide proof of your company's insurance as required in this RFP or submit a letter of your intention to have the required insurance within ten (10) days of notification by the District.

12.0 PROPOSAL EVALUATION PROCESS:

12.1 The Evaluation and Selection Committee is comprised of at least three members and is compliant with Section 218.391 Fla. Stat. (2025).

12.2 All proposals received by the submission deadline will be reviewed by the Purchasing Coordinator or designee for responsiveness and they will distribute the responsive proposals to the Evaluation and Selection Committee members. The committee members will independently score and rank each proposal in accordance with the evaluation criteria listed in the Evaluation Criteria section below. The committee will convene at the published date and time to discuss the proposals and any differences they may have. It is possible for the committee’s rankings to change during this meeting based on a better understanding of the facts presented in the proposals. The committee members will submit their individual scores and rankings of the proposals to the Purchasing Representative for compilation of the overall ranking of the proposals. Based on the rankings, the committee reserves the right to shortlist vendors and invite shortlisted vendors to participate in interviews to determine the top scoring firm.

12.3 The District reserves the right to invite the Proposers in for oral presentations. Prior to the presentations, the District will provide each Proposer with a standard set of questions to be addressed in their oral presentation. Only members of the proposed project team may make the oral presentations.

12.4 RFPs are received and publicly opened. Only names of Proposers are read at this time.

12.5 The Evaluation Committee will convene, review and discuss all proposals submitted. Purchasing and Business Services personnel will participate in an advisory capacity only.

12.6 The Evaluation Committee will assign ratings in the evaluation and recommendation process in accordance with the evaluation criteria listed in Evaluation Criteria, Section 13.0.

12.7 The Evaluation Committee reserves the right to interview any or all Proposers and to require a formal presentation with the key people who will administer and be assigned to work on the contract before recommendation of award. This interview is to be based upon the written proposal received.

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

12.9 The Purchasing Department will prepare and submit an agenda item to the Superintendent of the District and the Superintendent will recommend to the School Board, the award or rejection of any and/or all proposal(s).

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12.11 The School Board will award or reject any or all proposal(s).

13.0 EVALUATION CRITERIA

The Evaluation Committee will rank all proposals received which meet the submittal requirements. The following factors will be considered in ranking the proposals received:

SCORE VALUES

A. Demonstrable Understanding of the Scope of Services 10

B. Successful Experience and Qualifications of Staff Assigned to Audit

1. Experience with similar sized schools / government agencies 50

2. Experience with similar endeavors 5

C. Project Organization, Staffing, Methodology and Plan 15

D. Cost of Services 10

E. References of the Firm 10

Points Possible: 100

*Interviews, if needed, will carry an additional point value of 10 points. Interview scores will be added to the initial scoring for each proposer interviewed to determine an overall top scoring proposer.

14.0 CANCELLATION OF AWARD/TERMINATION/FUNDING OUT

14.1 In the event any of the provisions of this proposal are violated by the Proposer(s), the Superintendent or designee will give written notice to the Proposer(s) stating the deficiencies and unless the deficiencies are corrected within ten (10) days, recommendation will be made to the District for immediate cancellation.

Upon cancellation hereunder, the District may pursue any and all legal remedies as provided herein and by law.

14.2 School Board will terminate this Agreement if the vendor is placed on the State of Florida Forced Labor Vendor list.

14.3 The District, reserves the right to terminate any contract resulting from this RFP, at any time and for any reason, upon giving thirty (30) days prior written notice to the other party. If said contract should be terminated for convenience as provided herein, the District will be relieved of all obligations under said contract. The District will only be required to pay to the Proposer(s) that amount of the contract actually performed to the date of termination.

14.4 The awarded Proposer(s) of this RFP will have the option to terminate the contract upon written notice to the Purchasing Specialist. Such notice must be received at least ninety (90) days prior to the effective date of termination.

14.5 Cancellation of contract by awarded Proposer may result in removal from the District’s Bidders/Proposers list for a period of three (3) years.

14.6 Section 1011.14, Fla. Stat. (2025) prohibits School Board from creating obligations on anticipation of budgeted revenues from one fiscal year to another without year to year extension provisions in the

17 An Equal Opportunity School District Rev. 47 – 9/25/25 agreements.

14.7 It is necessary that fiscal funding out provisions be included in all proposals in which the terms are for periods longer than one (1) year.

Such prior written notice will state:

A. That the lack of appropriated funds is the reason for termination, and B. Agreement not to replace the services being terminated with services similar to those covered in this proposal from another vendor in the succeeding funding period.

“This written notification will thereafter release the District of all further obligations in anyway related to the services covered herein”.

14.8 The Funding Out statement must be included as part of any agreement. No agreement will be considered that does not include this provision for “funding out”.

15.0 DEFAULT

15.1 In the event that the awarded Proposer(s) should breach this contract the District reserves the right to seek remedies in law and/or in equity.

16.0 LEGAL REQUIREMENTS

16.1 It is the responsibility of the Proposer to be knowledgeable of all federal, state, county and local laws, ordinances, rules and regulations and School Board Policy that in any manner affect the items covered herein which may apply. Specifically, Proposer(s) is to adhere to School Board Policies, pursuant to the following, with respect to any criminal arrests and convictions, and is on notice thereto that any employees involved in any Chapter 435, Fla. Stat. (2025) offenses are precluded from continuing to work on the project and must be replaced. Failure to comply may result in the immediate termination of the Proposer’s contract at the sole discretion of the District. Lack of knowledge by the Proposer(s) will in no way be a cause for relief from responsibility.

16.2 Proposer(s) doing business with the District are prohibited from discriminating against any employee, applicant, or client because of race, color, religion, gender, pregnancy, national origin, age, disability, marital status, or genetic information with regard to, but not limited to, the following: employment practices, rates of pay or other compensation methods, and training selection.

16.3 The person signing the Proposal Certification agrees that employee background investigations will be adhered to in accordance with §1012.32, Fla. Stat. (2025).

17.0 FEDERAL AND STATE TAX

17.1 The District is exempt from federal and state taxes for tangible personal property. The Purchasing Department Specialist will sign an exemption certificate submitted by the successful Proposer(s).

Proposer(s) doing business with the District will not be exempted from paying sales tax to their suppliers for materials to fulfill contractual obligations with the District, nor will any Proposer be authorized to use the District's Tax Exemption Number in securing such materials.

18.0 CONFLICT OF INTEREST

18.1 All Proposers must disclose the name of any officer, director, or agent who is also an employee of the District. All Proposers must disclose the name of any District employee who owns, directly or indirectly, 18 An Equal Opportunity School District Rev.