RFP audit services final draft.pdf

DEMING PUBLIC SCHOOLS

1001 SOUTH DIAMOND AVE.

DEMING, NM 88030

REQUEST FOR PROPOSALS

AUDIT SERVICES

RFP# 23-09

NIGP CODES# 91804

PROPOSAL OPENING DATE/TIME

March 30, 2023 at 3:00PM

REQUEST FOR PROPOSALS

GENERAL CONDITIONS

NOTICE TO OFFERORS

SEQUENCE OF EVENTS

INSTRUCTIONS TO OFFERORS

I. DIRECTIONS FOR SUBMISSION

II. CONTACTS

III. SCOPE OF WORK

IV. EVALUATION CRITERIA

Section I. CAPABILITY OF FIRM – (30 Points)

Section II. WORK REQUIREMENTS AND TECHNICAL APPROACH – (30 Points)

Section III. TECHNICAL EXPERIENCE – (30 Points)

Section IV. FEE PROPOSAL - (10 Points)

V. RESIDENTBUSINESS………...…………………………………………………………………………......…9

VI. PRICING…………………………………………………………………………………………………………9

VII. PERIOD THAT PROPOSAL SHALL REMAIN VALID

VIII. BRIBERY AND KICKBACKS

IX. CONFLICT OF INTEREST

X. PROPRIETARY INFORMATION

XI. BEST AND FINAL OFFERS

XII. PROTEST DEADLINE

ATTACHMENT A: FEE PROPOSAL FORM

ATTACHMENT B: CAMPAIGN CONTRIBUTION DISCLOSURE FORM

REQUEST FOR PROPOSALS

AUDIT SERVICES

RFP# 23-09

NIGP # 91804

OPENING DATE: March 30, 2023, 3:00PM

Deming Public Schools District

1001 South Diamond Ave.

Deming, NM 88030

IMPORTANT – PROPOSALS MUST BE SUBMITTED IN A SEALED ENVELOPE WITH THE RFP

NUMBER AND OPENING DATE CLEARLY INDICATED ON THE BOTTOM LEFT HAND SIDE OF THE

FRONT OF THE ENVELOPE. Or submitted Electronically via Bidnet Direct, www.bidnetdirect.com.

FAXED or EMAIL PROPOSALS WILL NOT BE ACCEPTED.

Sealed proposals will be received until the above specified date and local time, and then opened at the Deming

Public Schools District Purchasing Department. The opening of proposals shall be conducted in private in order to maintain the confidentiality of the contents of all proposals during the negotiation process.

The undersigned declares that the amount and nature of the service to be furnished is understood and that the nature of this proposal is in strict accordance with the conditions set forth and is part of this proposal, and that the undersigned Offeror has read and understands the scope and conditions of the proposal.

The undersigned, in submitting this proposal, represents that Offeror is an equal opportunity employer, and will not discriminate with regard to race, age, religion, color, national origin, ancestry, sex, or physical or mental handicap as specified in Sec. 28-1-7NMSA 1978 in the performance of this contract.

The undersigned hereby proposes to perform necessary professional services for the amount and upon the conditions stated in this proposal after notice of award.

This proposal is subject to the Purchase Order “Terms and Conditions”, Proposal Requirements and

Scope of Work.

OFFEROR MUST COMPLETE THE FOLLOWING:

COMPANY NAME /MAILING ADDRESS/CITY/STATE/ZIP CODE

CONTACT PERSON EMAIL

X_______________________________________________________________________________________________________________________________________________________________

TO BE A VALID OFFER, OFFEROR MUST SIGN HERE TITLE

If you have any questions regarding this RFP please contact:

Amanda Stockman procurement@demingps.org

2 RFP 23-09

mailto:procurement@demingps.org

GENERAL CONDITIONS

As required by 13-1-111 NMSA 1978 the Deming Public Schools District is requesting proposals for

AUDIT SERVICES in 2023 and to renew up to but not to exceed 4 years.

Proposals must include but are not limited to the requirements set forth in the “Scope of Services”.

Proposals deposited with the school district may be withdrawn or modified prior to the time set for opening of proposals by delivering written or telegraphic notice to the Procurement Office. Offerors submitting proposals may be afforded an opportunity for discussion and revision of proposals.

Revisions may be permitted after submissions of proposals and prior to award for the purpose of obtaining best and final offers.

The opening of proposals will be conducted on March 30, 2023 at 3:00 PM local time. In order to maintain the confidentiality of the contents no information of proposals will be released during the negotiation process.

Negotiations may be conducted with all responsible Offerors who submit proposals found to be reasonably likely to be selected for award.

After obtaining best and final offers, the award shall be made to the responsible Offeror or Offerors whose proposal is most advantageous to the Deming Public Schools District, taking into consideration the evaluation factors set forth in the request for proposals. The award of a contract for professional services may be made based upon the criteria, which does not include price.

The District Audit Committee will open and evaluate all proposals; determine the need for, and conduct any negotiations; and make a final recommendation to the Board of Education for award of the contract.

The District Audit Committee reserves the right to reject any or all proposals or to waive irregularities at its option when in the best interest of the school district.

Award of the contract is contingent upon the budgeting and appropriation of funds for continuation of the professional services contemplated by this Request for Proposal.

The Proposal shall list all applicable state and local gross receipts tax separately on the Fee Proposal form Attachment A. Any changes in applicable tax rates that become effective after the date of the contract will be paid by the district.

3 RFP 23-09

NOTICE TO OFFERORS

Competitive sealed proposals will be received by mail or submitted electronically via Bidnet Direct . All proposal submissions must be sent to the Deming Public Schools District Maintenance

Warehouse Building, 501 W Florida St, Deming, NM 88030.

The proposals duly delivered and submitted will be opened and evaluated for supplying the following, on the dates and times reflected below:

AUDIT SERVICES

RFP # 23-09

March 30, 2023

3:00 PM

Any Proposal received after stated closing time will be returned unopened. If proposals are sent by mail to the Warehouse Building, the Offeror shall be responsible for actual delivery of the proposal to the Warehouse Building before the advertised date and hour for the opening. Proposals, which are delayed, will not be considered and will be returned unopened.

Proposal documents may be received by visiting the Deming Public Schools website, via Bidnet or by emailing the District Procurement Office at procurement@demingps.org , and requesting

Document Number 23-09 for details and criteria or award may also be obtained at the above referenced Deming Public Schools email address. The Deming Public Schools District reserves the right to accept any or all proposals.

Until the final award by the Board of Education, the District reserves the right to reject any and/or all proposals, to waive technicalities, to re-advertise, to otherwise proceed when the best interest of said

District will be realized. Proposals will be submitted sealed and plainly marked with the date of opening.

RFP # 23-09 Audit Services

Opening Date: March 30, 2023

4 RFP 23-09

mailto:%20procurement@demingps.org

SEQUENCE OF EVENTS

The District will make every effort to adhere to the following schedule:

# Action Responsibility Date

1 Issuance of RFP District 3/01/2023

2 Deadline to Submit Written Questions Potential Offerors

1:00 PM

3/17/2023

Response to Written Questions/RFP

Amendments District 3/22/2023

4 Proposal Submission Offeror

3:00 PM

3/30/2023

5 Proposal Evaluation Audit Committee 4/05/2023

6 District Contract Recommendation Board of Education 4/20/2023

Submission of District

Recommendation to State Auditor District 4/21/2022

The Audit Committee reserves the right to adjust the schedule for items #5 through #7 if the committee deems it necessary to provide adequate time for the evaluation of proposals.

INSTRUCTIONS TO OFFERORS

I. DIRECTIONS FOR SUBMISSION

A. The Offeror shall submit one (1) original physical proposal (excluding the fee proposal) in a sealed envelope plainly marked as RFP 23-09 Audit

Services. One copy of the fee proposal (Attachment A) shall be submitted in a separate sealed envelope properly identified as RFP 23-09 Fee

Proposal. The offeror shall also submit 1 PDF copy of their Proposal only on a USB drive. The Offeror’s proposal shall contain any supplemental information, which will assist the District in selecting an Offeror.

Or

1 Electronic Submission via Bidnet Direct, www.bidnetdirect.com.

B. The Offeror shall be prepared to respond to request by the District for any clarifications, and any other areas deemed necessary to assist in the detailed evaluation process. All expenses associated with this RFP and presentation shall be borne by the Offeror.

5 RFP 23-09

INSTRUCTIONS TO OFFERORS

II . CONTACTS

A. All questions regarding this proposal shall be submitted in writing, by e-mail, by 1:00 PM, March 17, 2023. All inquiries shall be directed to the Chief Procurement Officer stated herein. Oral explanations or instructions given prior to the award of a contract shall not be binding.

B. Questions and/or suggestions concerning this proposal shall be directed to:

Amanda Stockman

Chief Procurement Officer

Phone No: (575) 546-8841

Fax No: (575) 546-8517

E-mail: procurement@demingps.org

C. Offerors shall not contact any other District official, evaluation committee member, or school district employee regarding this proposal or Offerors may be disqualified. The only approved contact shall be with the above referenced purchasing staff.

III. SCOPE OF WORK

A. The audit shall be conducted in compliance with generally accepted auditing standards and the terms and conditions of the State of New Mexico Audit

Contract incorporated herein by reference, the current State of New Mexico

Office of the State Auditor 2.2.2 NMAC Audit Rule: Requirements for

Contracting and Conducting Audits of Agencies. The financial audit shall cover the entire financial entity including a component unit (Deming Cesar Chavez

Charter High School - DCCCHS). A single audit is required. Preparation of

Financial Statements are requested.

B. Audit reports shall meet deadlines as established by Deming Public Schools and by the State Auditor. The district is requiring that the entire draft audit report including any audit findings is completed and submitted to the district three (3) weeks prior to the due date established by the Office of the State Auditor.

6 RFP 23-09

mailto:procurement@demingps.org

C. Preliminary work can begin prior to June 30, of the fiscal year and the books will be ready for auditing by August 1, of the subsequent fiscal year. Space will be provided for the audit team at the Emmitt Shockley Administration Building, 1001 South Diamond Avenue, Deming, NM 88030.

D. All progress payments will be in accordance with Section 2.2.2.8 subsection M of the current 2.2.2 NMAC Audit Rule. Progress Payments from 70% to 90% require

State Auditor approval after being approved by the district.

E. District’s component unit Deming Cesar Chavez Charter High School, (DCCCHS), requires separate financial statements.

IV. EVALUATION CRITERIA

The response should be in the sequence listed below:

Section I. CAPABILITY OF FIRM – (30 Points)

A. A description of the respondent’s resources that will be dedicated to the school district’s audit that includes the number and type of staff to be utilized and projected staff hours to be utilized.

B. A description of the work, if any, performed in a New Mexico Public School

District along with a statement of personal or organizational independence from any relationship or situation that might be viewed as potential or actual conflict of interest with the school district.

C. A copy of the respondent’s most recent external quality control review

(peer review) report including letter of comments.

D. A listing of at least three client references similar to the Deming Public Schools that will attest to the respondent’s level of performance inclusive of the proposed audit team members.

E. A copy of the New Mexico State Office of the State Auditor’s desk review results and timeliness.

F. A statement indicating compliance with due dates for all compliance and financial audits of other New Mexico school districts or government audits.

7 RFP 23-09

Section II. WORK REQUIREMENTS AND TECHNICAL APPROACH – (30 Points)

A. A statement describing the respondent’s understanding of the scope of work, objectives, school district needs and final product.

B. A description of the respondent’s approach to the project that includes a technical plan, starting and ending dates for major work segments (i.e. planning, interim fieldwork, fieldwork, and reporting).

C. A description of the respondent’s need for school district staff, including a realistic time schedule of the amount of time and resources required.

D. Approach for planning and conducting the work efforts of subsequent years if the contract is renewed.

Section III. TECHNICAL EXPERIENCE – (30 Points)

A. Resumes of the proposed on-site manager and other personnel whom the offeror will use to perform the audit that includes years of governmental audit experience, years of supervisory experience, experience with New Mexico school districts, and level of audit complexity.

B. A description of the audit team governmental specialization (e.g. state agencies, schools, hospitals, counties, cities, or higher education).

C. Attendance at annual State Auditor continuing education seminars or meetings on auditing, accounting and regulations directly related to New Mexico Audits.

D. Attendance at other continuing education seminars on auditing and accounting directly related to school district audits and other local government audits.

Section IV. FEE PROPOSAL - (10 Points)

In a separate sealed envelope, properly identified on the outside as RFP 23-09 Fee

Proposal, submit your fee proposal in the format provided in Attachment A. Price must be a fixed dollar amount for the Fiscal Year Audit. Prices quoted must be inclusive of all costs, including, but not limited to, clerical assistance, photocopies, travel, etc. but shall exclude applicable taxes. Applicable taxes shall be shown as a separate item. The contracting agency shall be required to pay applicable tax including any increase effective after date of contract.

8 RFP 23-09

V. RESIDENT BUSINESS AND RESIDENT VETERAN BUSINESS

A. To receive a resident business or a resident veteran business preference pursuant to Section 13-4-2 NMSA 1978, offeror shall submit with its proposal a copy of a valid resident business certificate or valid resident veteran business certificate issued by the taxation and revenue department.

An 8% in-state resident or native American resident preference will be given to all resident New Mexico businesses that have been issued certification by the State of New Mexico. A 10% resident veteran or native American resident veteran preference will be given to all resident New Mexico businesses that have been issued certification by the State of New Mexico. To qualify for the preference, the bidder must list a valid resident business certificate number and shall submit a copy of the certificate with the proposal. If you have a question regarding a Resident Business (or Resident Veteran Business or Native American resident/veteran) Certification, or wish to be given a number, you may contact the New Mexico State Department of Taxation and Revenue at 505-827-0951. This number is valuable to have as it allows the Schools to consider your proposal at eight to ten percent less than the amount submitted, and could mean a difference in award. Please note that this number is NOT your State CRS Number(i.e.01-503047-004).

VI. PRICING

A. The subsequent agreement is considered a FIRM FIXED-PRICE AGREEMENT. The fee schedule proposed shall remain firm and shall include all charges that may be incurred in fulfilling the terms of the agreement.

VII. PERIOD THAT PROPOSAL SHALL REMAIN VALID

A. All proposals shall remain firm for a period of 120 calendar days after date specified for receipt of proposal.

9 RFP 23-09

VIII. BRIBERY AND KICKBACKS

A. As required by Section 13-1-191, NMSA, 1978; it should be noted that it is a third-degree felony under New Mexico law to commit the offense of bribery of a public officer or public employee (Section 30-24-1, NMSA, 1978); it is a third-degree felony to commit the offense of demanding or receiving a bribe by a public officer or public employee (Section 30-24-2, NMSA, 1978); it is a fourth-degree felony to commit the offense of soliciting or receiving illegal kickbacks (Section 30-41-1, NMSA, 1978); it is a fourth-degree felony to commit the offense of offering or paying illegal kickbacks (Section 3041-2, NMSA 1978). Respondents are required to complete and return within its proposal a CAMPAIGN CONTRIBUTION

FORM enclosed within this RFP as Attachment (B).

IX. CONFLICT OF INTEREST

A. Offeror warrants that it presently has no interest and will not acquire any interest, direct or indirect, which would conflict in any manner or degree with the performance of service under this contract.

X. PROPRIETARY INFORMATION

A. All proposals will be kept confidential until a contract is awarded. Following award of a contract, all documents pertaining to the proposals will be open for public inspection, except for any material, which is designated by the Offeror as proprietary or confidential. The school district will not disclose or make public any pages of a proposal on which the Offeror has stamped or imprinted “proprietary” or “confidential”. Confidential data are normally restricted to confidential financial information concerning the Offerors organization and data that qualifies as a trade secret in accordance with the Uniform Trade Secrets Act, &57-3A-1 to &57-3A-7

NMSA, 1978. Such data must be readily separable from the proposal in order to facilitate eventual public inspection of the non-confidential portion. If a request is received for disclosure of data for which an Offeror has made a written request for confidentiality, the Purchasing

Department shall examine the Offerors proposal and make written determination which specifies which portions of the proposal should be disclosed in accordance the applicable New

Mexico law. Unless the Offeror takes action to prevent the disclosure, the proposal will be so disclosed. The proposal shall be open to public inspection subject to any continuing prohibition on the disclosure of confidential data.

10 RFP 23-09

XI. BEST AND FINAL OFFERS

A. Finalist Offerors may be asked to submit revisions to their proposals for the purpose of obtaining best and final offers. Best and final offers may be clarified and amended at the request of the school district. The scheduled deadline for best and final offer, if requested by the school district, will be determined at this time and notifications will be issued to the finalist Offerors.

XII. PROTEST DEADLINE

A. Any protest by an Offeror must be timely and in conformance with Section 13-1-172

NMSA, 1978 and applicable procurement regulations. The fifteen (15) day protest period for responsive Offerors shall begin on the day following the Board of Education contract award. Protests must be in writing and must include the name and address of the protestor and the request for proposal number. It must also contain a statement of grounds for protest including appropriate supporting exhibits. The protest must be delivered to the Chief

Procurement Officer.

Amanda Stockman

Chief Procurement Officer

Deming Public Schools

1001 S Diamond Ave.

Deming, NM 88030

Protests received after the deadline will not be accepted.

11 RFP 23-09

ATTACHMENT A: FEE PROPOSAL FORM

Deming Public Schools

RFP 23-09

AUDIT SERVICES

Fee Proposal

1st Year

Hours

1st Year

Cost

2nd Year

Hours

2nd Year

Cost

3rd Year

Hours

3rd Year

Cost

4th Year

Hours

4th Year

Cost

Financial Statement Audit

Federal Single Audit

Component Unit:

DCCCHS/separate financial statements

Other allowed non-audit services

Other:

Sub Total

Gross Receipts Tax

Total Compensation

COMPANY (Please print) _____________________________________________

Name of Agent (Please print) __________________________________________

Signature_____________________________________________________________

Title ___________________________________________________________

Date________________________________________________________________

12 RFP 23-09

ATTACHMENT B: CAMPAIGN CONTRIBUTION DISCLOSURE FORM

CAMPAIGN CONTRIBUTION DISCLOSURE FORM

Pursuant to NMSA 1978, § 13-1-191.1 (2006), any person seeking to enter into a contract with any state agency or local public body for professional services, a design and build project delivery system, or the design and installation of measures the primary purpose of which is to conserve natural resources must file this form with that state agency or local public body. This form must be filed even if the contract qualifies as a small purchase or a sole source contract. The prospective contractor must disclose whether they, a family member or a representative of the prospective contractor has made a campaign contribution to an applicable public official of the state or a local public body during the two years prior to the date on which the contractor submits a proposal or, in the case of a sole source or small purchase contract, the two years prior to the date the contractor signs the contract, if the aggregate total of contributions given by the prospective contractor, a family member or a representative of the prospective contractor to the public official exceeds two hundred and fifty dollars ($250) over the two year period.

Furthermore, the state agency or local public body shall void an executed contract or cancel a solicitation or proposed award for a proposed contract if: 1) a prospective contractor, a family member of the prospective contractor, or a representative of the prospective contractor gives a campaign contribution or other thing of value to an applicable public official or the applicable public official’s employees during the pendency of the procurement process or 2) a prospective contractor fails to submit a fully completed disclosure statement pursuant to the law.

THIS FORM MUST BE FILED BY ANY PROSPECTIVE CONTRACTOR WHETHER OR NOT THEY,

THEIR FAMILY MEMBER, OR THEIR REPRESENTATIVE HAS MADE ANY CONTRIBUTIONS

SUBJECT TO DISCLOSURE.

The following definitions apply:

“Applicable public official” means a person elected to an office or a person appointed to complete a term of an elected office, who has the authority to award or influence the award of the contract for which the prospective contractor is submitting a competitive sealed proposal or who has the authority to negotiate a sole source or small purchase contract that may be awarded without submission of a sealed competitive proposal.

“Campaign Contribution” means a gift, subscription, loan, advance or deposit of money or other thing of value, including the estimated value of an in-kind contribution, that is made to or received by an applicable public official or any person authorized to raise, collect or expend contributions on that official’s behalf for the purpose of electing the official to either statewide or local office. “Campaign Contribution” includes the payment of a debt incurred in an election campaign, but does not include the value of services provided without compensation or unreimbursed travel or other personal expenses of individuals who volunteer a portion or all of their time on behalf of a candidate or political committee, nor does it include the administrative or solicitation expenses of a political committee that are paid by an organization that sponsors the committee.

13 RFP 23-09

ATTACHMENT (B) pg. 2

“Family member” means spouse, father, mother, child, father-in-law, mother-in-law, daughter-in-law or son-in-law.

“Pendency of the procurement process” means the time period commencing with the public notice of the request for proposals and ending with the award of the contract or the cancellation of the request for proposals.

“Person” means any corporation, partnership, individual, joint venture, association or any other private legal entity.

“Prospective contractor” means a person who is subject to the competitive sealed proposal process set forth in the Procurement Code or is not required to submit a competitive sealed proposal because that person qualifies for a sole source or a small purchase contract.

“Representative of a prospective contractor” means an officer or director of a corporation, a member or manager of a limited liability corporation, a partner of a partnership or a trustee of a trust of the prospective contractor.

DISCLOSURE OF CONTRIBUTIONS:

Contribution Made By:

Relation to Prospective Contractor:

Name of Applicable Public Official:

Date Contribution(s) Made:

Amount(s) of Contribution(s)

Nature of Contribution(s)

Purpose of Contribution(s)

Signature Date

Title (position)

14 RFP 23-09

ATTACHMENT (B) pg. 3

--OR—

NO CONTRIBUTIONS IN THE AGGREGATE TOTAL OVER TWO HUNDRED FIFTY DOLLARS ($250)

WERE MADE to an applicable public official by me, a family member or representative.

Signature Date

Title (position)

15 RFP 23-09