Solicitation No. RFP-OBS-2022-01

REQUEST FOR PROPOSAL

FINANCIAL AUDIT SERVICES

Issue Date: January 31, 2022

The purpose of this Solicitation is to obtain competitive Proposals from qualified Firms interested in providing Umpqua

Community College with Professional Financial Audit Services for the next five (5) fiscal years.

SECTION 1 INTRODUCTION AND GENERAL INFORMATION

1.1 Umpqua Community College is a political subdivision defined as a “Community College District” within Oregon Revised Statutes.

Umpqua Community College, a comprehensive two-year public college, supported by tuition, local property taxes, and state revenue, was founded in 1964 to provide training and college level educational opportunities. The college is directed by a seven-member Board of Trustees elected by the citizens of the district. The district is located in Douglas County in southwestern Oregon.

The college serves more than 8,625 unique students each year of which approximately 2,105 are credit students. The main campus is located six miles north of Roseburg on 100 acres of donated land overlooking the North Umpqua River.

The main campus is comprised of 15 buildings located on park-like grounds with 3 additional campus locations; The H.

Woolley Adult Basic Education Center located at 1634 W. Harvard, Roseburg, Roseburg, Small Business Development Center located at 522 SE Washington Ave, Roseburg, and the Commercial Driving License Truck Shop located at 6482 Dole Rd, Myrtle Creek.

1.2 The Foundation is a discretely presented component unit of Umpqua Community College. The Foundation reports as a not-for-profit organization under Financial Accounting Standards (FASB) Board. The Board of Trustees of the Foundation is self-perpetuating.

1.3 The Accounting staff is currently made up of 1 staff accountant, Accounting Specialist – Accounts Payable, Accounting Specialist – A/R, Accountant – Student Accounts, 2 Accounting Specialists – Student Accounts, and a director.

1.4 Copies of prior year annual financial reports for the College can be viewed on the College’s website at:

http://www.umpqua.edu/financial-audit

1.5 Getting to the UCC Campus and Campus Map

See link at http://www.umpqua.edu/about/facts-visitor-information/ucc-map for driving directions to the campus. Also located on the webpage is a map of the campus for location where proposals are to be submitted.

http://www.umpqua.edu/financial-audit

CONTENTS

SECTION 1 INTRODUCTION AND GENERAL INFORMATION

SECTION 2 REQUEST FOR PROPOSALS

SECTION 3 ANTICIPATED SCHEDULE OF EVENTS

SECTION 4 INSTRUCTIONS TO PROPOSERS

SECTION 5 SCOPE OF WORK

SECTION 6 SPECIFICATIONS

SECTION 7 PROPOSAL CONTENTS

SECTION 8 PROPOSAL SUBMISSION

SECTION 9 SELECTION CRITERIAL AND METHOD OF AWARD

SECTION 10 GENERAL CONDITIONS

SECTION 11 PROPOSAL RESPONSE FORM

SECTION 12 SIGNATURE PAGE

SECTION 2 REQUEST FOR PROPOSALS

Umpqua Community College (hereinafter called the “College”) is requesting sealed proposals from qualified firms of Certified Public Accountants having sufficient governmental and auditing experience to audit its financial statements for the next five (5) consecutive fiscal years, the first of which is due to end June 30th, 2022, (FY 2022). These auditing services will be for both the College and its component unit, Umpqua Community College Foundation (hereinafter called the “Foundation”). The College is a public institution under the general supervision of the State Board of Education through the Higher Education Coordination Commission. The College has a separately elected governing body, the Board of Trustees. The financial statements of the College include all accounts of the College. The College is subject to generally accepted auditing standards, the standards set forth for financial audits as described by Oregon Budget Law, the Governmental Accounting Standards Board (GASB), and the provisions of the federal Single Audit Act of 1984 (as amended in 1996) and U.S. Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations.

2.1 Proposal Submission Instructions:

Proposals will be accepted and opened by Jules DeGiulio, Purchasing Manager of Umpqua Community College.

o Preferred method is electronic transmittal of .pdf by email to: jules.degiulio@umpqua.edu.

o Also accepted when hand delivered or sent by US Mail, UPS, FEDEX, (or similar carrier) to:

Umpqua Community College Office of Business Services, Del Blanchard Administration Building 1140 Umpqua College Rd.

Roseburg, OR 97470 Attn: Jules DeGiulio o Proposals will not be accepted by Facsimile.

• Proposals must arrive prior to 3:00 PM local time on February 24, 2022, after which they will be opened, read and evaluated. “Late is Late”! Proposals received after the closing time will be returned un-reviewed.

Proposal related and technical questions must be submitted in writing through to midnight on 2/16/2022. All Proposers will receive the same written reply no later than 2/18/2022. Oral statements may not be relied upon and will not be binding or legally effective. Due to relatively short timeline, emailing questions to Jules DeGiulio is requested.

Proposal Documents may be examined at the College Office of Business Services, located in Del Blanchard Administration Building on the College’s main campus at 1140 Umpqua College Rd, Roseburg, OR 97470.

The decision will be made, and a formal Notice of Award will be sent to all Proposers no later than March 10, 2022.

Work shall be scheduled to commence for both the College and the Foundation on or about May/June 2022.

Pursuant to ORS 279B.100, the College will evaluate all proposals and determine that which is in its best interest. The College may reject any proposal not in compliance with all prescribed bidding procedures and requirements and may reject all proposals if, in the judgment of the College, it is in the public interest to do so.

The College is not responsible for any costs the Proposers incur while preparing and submitting proposals. Proposers who respond to solicitations do so solely at their own expense. Umpqua Community College, a Community College District created within the context of Oregon Revised Statutes, is an Equal Opportunity Employer. Minority and Women- Owned Businesses are encouraged to participate in this solicitation.

mailto:jules.degiulio@umpqua.edu

The College may waive any or all informalities and irregularities, may reject any proposal not in compliance with all prescribed public procurement procedures and requirements, and may reject for good cause any or all proposals upon a finding of the College that it is in the public interest to do so.

The Purchasing Manager is the sole point of contact for this procurement. All communication between the Proposer and the College regarding this solicitation shall be in writing, submitted by email, to the Purchasing Manager at the email listed in the Contacts Section. Proposers are to rely on written statements issued exclusively by the Purchasing Manager. Any other communication will be considered unofficial and non-binding. Communications directed to other then the Purchasing Manager will have no legal bearing on this RFP or the resulting contract(s).

SECTION 3 ANTICIPATED SCHEDULE OF EVENTS

ISSUE RFP January 31, 2022 DEADLINE FOR QUESTIONS February 16, 2022 ANSWERS to QUESTIONS February 18, 2022 FINAL ADDENDA ISSUED February 21, 2022 RFP CLOSES – Proposals Due February 24, 2022 (prior to 3:00 pm) PROPOSAL OPENING February 25, 2022 (4:00 pm) EVALUATION February 28 to March 4, 2022 BOARD OF DIRECTORS APPROVAL OF AWARD RECOMMENDATION March 9, 2022 NOTICE OF AWARD March 10, 2022 IMPLEMENTATION DATE June 15, 2022

The College reserves the right to change the schedule as needed

SECTION 4 INSTRUCTIONS TO PROPOSERS

4.1 Questions

Any Proposer requiring clarification of any provision of the Proposal may make a request for clarification. All requests must be made in writing to the College’s sole point of contact for this solicitation. Email is preferred, although any written format will be accepted. Questions must be accepted until midnight on February 17, 2022. Responses will be sent to all respondents no later than 5PM on February 18, 2022. Address questions to:

Jules DeGiulio jules.degiulio@umpqua.edu Purchasing Manager 1140 Umpqua College Rd.

Roseburg, OR 97470

4.2 Protest of Contractor Selection or Contract Award

Any proposer who believes they may be adversely affected or aggrieved by the College's award of the contract to another proposer shall have seven (7) calendar days after issuance of the award documents to submit to the College a written protest of the award. The written protest shall specify the grounds upon which the protest is based. In order to be an adversely affected or aggrieved proposer with a right to submit a written protest, a proposer must itself claim to be eligible for award of the contract as the lowest responsive and responsible proposer and must be next in line for award. The protester must claim that all lower proposers are ineligible for award: (a) because their proposals were nonresponsive or (b) as a result of the College committing a material violation of a solicitation provision or of an applicable procurement statute or administrative rule, the protester was unfairly evaluated and would have, but for such material violation, been the lowest responsive and responsible proposer. The College shall not entertain a protest submitted after the time period established above.

4.3 Consideration of Proposals

It is the intent of the College to award the contract to the most advantageous responsive and responsible proposer as defined by OAR 137-047-0500. To be considered for this award, proposals must be submitted in accordance with all specifications and requirements of the solicitation documents and the proposer must demonstrate that adequate resources are available to fully provide the services required.

In determining the highest ranked responsive and responsible proposer, the College shall, for the purpose of awarding the contract, add a percent increase onto the proposal of a nonresident proposer equal to the percent, if any, of the preference given to that proposer in the state in which the proposer resides per ORS 279.A.120.

The College reserves the right to waive any or all informalities and irregularities, to reject any proposal that does not comply with all the prescribed procedures and requirements in this Request for Proposal, and the College may, for good cause, reject any or all submissions, upon a finding of the College that it is in the public interest to do so.

The College reserves the right to cancel the procurement in accordance with ORS 279B.100.

4.4 Addenda

Changes to proposal documents shall be accomplished by addenda. Proposers shall acknowledge receipt of any addenda issued by email or other formats to the College’s sole point of contact within 48 hours of receipt of an addendum. Addenda shall be sent to all prospective proposers known to have received the Request for Proposal documents and published on the Oregon’s Web based Purchasing Information Conduit, OREGONBUYS. Addenda shall be issued within a reasonable time to allow prospective proposers to consider the addenda in preparing their proposals and not less than 48 hours before the sealed proposal opening time unless it is in the public interest to do so. If necessary, the College may notify prospective proposers of addenda by email, fax or telephone. If telephone is used, the College shall confirm the oral notice with a written addendum. At its discretion, the College may extend the proposal opening date and time to allow prospective proposers to analyze and adjust to changes made by addenda. The College shall notify prospective proposers of the new sealed proposal opening date and time in the addendum.

4.6 References

The College reserves the right to investigate the references of any Proposer with respect to its successful performance of similar projects, compliance with specifications and contractual obligations, and its completion or delivery of a project on schedule. The College may postpone the award or execution of the contract before or after Notice of Award to complete its investigation. The College reserves the right to consider past performance, historical information, and fact, whether gained from the Proposer’s proposal, question and answer conference, references, or any other source in the evaluation process. The College reserves the right to reject any proposal or to reject all proposals at any time prior to the College’s execution of a contract in the event Proposer’s reference checks prove unsatisfactory. (See also 7.4)

4.6 Residency

All proposals submitted shall contain a statement as to whether the proposer is a resident or non-resident proposer, as defined in ORS279.A.120.

Oregon Reciprocal Preference Law (ORS 279A.120): In compliance with ORS 279A.120 proposers must state in their proposal whether they have resident or non-resident status.

Definition - Resident: A Proposer that has paid unemployment taxes or income taxes in this state during the 12 calendar months immediately preceding submission of the bid, has a business address in this state, and has stated in the bid whether the proposer is a "resident bidder”.

Definition – Non-Resident: A bidder who is not a resident as defined above.

• Proposals that fail to provide this information will be considered non-responsive and will be rejected.

SECTION 5 SCOPE OF WORK

Statement OF Work The Audit Firm awarded this contract will perform full and detailed audits, as described below, of the College’s and the Foundation’s management prepared financial statements. These audits will be performed by the staff of a qualified firm of Certified Public Accountants. These audits are to be performed in accordance with the provisions contained in this RFP and in accordance with generally accepted auditing standards of the American Institute of Certified Public Accountants (AICPA) Audit and Accounting Guide, Audits of State and Local Governmental Units, and generally accepted government auditing standards for financial audits (Government Auditing Standards), issued by the Comptroller General of the United States, the Uniform Single Audit Act of 1984; the audit requirement of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance); the Minimum Standards for Audits of Oregon Municipal Corporations issued by the Oregon Secretary of State; and other federal, state, and local laws and regulations as may be applicable to the College or the Foundation.

5.1 Audit Plan

The Proposal should include a detailed Audit Plan designed to most efficiently and cost effectively address both the College’s and the Foundation’s audit requirements. Prior to the start of the engagement, the Auditor will meet with the designated representatives of the College and the Foundation to review the Audit Plan, schedule field work, and develop an engagement calendar to ensure the audit is completed on schedule and on budget. (see also 7.5)

5.2 Work Products

The Auditor will be required to provide the work products listed below. Drafts of all reports and work products shall first be submitted to the College and the Foundation for review and approval. The College and the Foundation shall receive the following on or before October 31st for each fiscal year:

For the College:

• Annual audit of the Annual Comprehensive Financial Report (ACFR) of the College

• An opinion on the annual financial statements of the College.

• Audit comments and disclosures required by State regulation.

• A report on compliance and on internal control over financial reporting based on the audit of financial statements performed in accordance with Government Auditing Standards.

• A report on compliance with requirements applicable to each major program and internal control over compliance in accordance with the Uniform Guidance.

• All other audit communications necessary under auditing standards generally accepted in the U.S.

• A management letter presenting conditions regarding internal control, compliance with applicable laws and regulations, adherence to generally accepted accounting principles, and/or other pertinent topics that are not reportable conditions.

• The Federal Audit Clearing House Data Collection Form (Form SF-SAC).

• Independent Auditor’s Report on Summary of Revenues and Expenditures for the Oregon Audits Division.

The Auditor shall provide the Annual Financial Statements in electronic word-searchable format for submission to EZ-audit and posting on the College’s web site.

The Auditor shall provide follow-up reporting and assistance to include, but not limited to, Oregon Audit Division’s Summary of Revenue and Expenditures and Form SF-SAC. The Auditor shall assist in the preparation and revisions of any financial reporting deemed necessary by the College and any State or Federal agency as required by law.

For the Foundation:

• An opinion on the annual financial statements of the Foundation.

• The Foundation will provide the Auditor with complete financial statements prepared in accordance with accounting principles generally accepted in the U.S., which will be compiled by a certified public accountant hired by the Foundation.

• If applicable, a management letter presenting conditions regarding internal control, compliance with applicable laws and regulations, adherence to generally accepted accounting principles, and/or other pertinent topics that are not reportable conditions.

• All other audit communications necessary under auditing standards generally accepted in the U.S.

The Auditor shall furnish five (5) printed & bound copies to the Foundation’s management and Board of Directors.

The Auditor shall also furnish the Foundation with a .pdf version of the final report.

The Foundation will prepare its own Form 990 and state annual information return filings separately, and these preparation services will not be required from the auditing firm.

The Auditor will be provided with a copy of a full set of supporting work papers related to the compiled financial statements, prepared separately by a certified public accountant hired by the Foundation, for their use in conducting the audit.

5.3 Board Meeting

The firm’s partner and/or audit manager shall attend and present the audit report to the College’s Board of Trustees at their scheduled November meeting and to the Foundation Board at their scheduled December meeting. Dates TBD.

5.4 Staff

The Auditor shall have adequate staff available to answer questions on fiscal matters that may arise during the course of the fiscal year and to assist in the preparation and/or revisions of any financial reporting deemed necessary by the College, or any State or Federal agency as required by law.

5.5 Audit Review and Exit Conference

All audit reports prepared will be reviewed by the college management staff for completeness. An exit conference with the management staff and designated representatives of the College and Foundation will be held at the conclusion of the field work. Observations and recommendations, including internal control and compliance issues, must be summarized in writing and discussed with the management staff at the exit conference.

5.6 Communications with those Charged with Governance

The Auditor, in compliance with SAS 114, will communicate in writing with the College’s Board of Trustees and with the Foundation’s Board of Trustees. These letters shall communicate the auditor’s responsibilities under the Uniform Administrative Requirements and Super-Circular 2 CFR Part 200, the scope and timing of the audit, significant audit findings, difficulties encountered in performing the audit, misstatements, disagreements with management, management representations, management consultations with other independent accountants, and other audit findings and issues.

5.7 Technical Assistance

The selected firm will be available to provide technical assistance to the College as required. Examples of technical assistance include, but are not limited to, questions regarding accounting principles, GASB requirements, and ACFR preparation.

5.8 Delivery Schedule and Payment Terms

The College’s Accounting Books will be closed and ready for the audit no later than August 31st of each year. The College requires that the audit begin no later than September 15st of each year. The Auditor shall submit one copy of the draft audit report to the College’s Director of Accounting and Finance on or before October 31st for the year being audited.

The Foundation’s Accounting Books will be closed and ready for the audit no later than August 31st of each year. The Foundation requires that the audit begin no later than September 15st of each year. The Auditor shall submit one copy of the draft audit report to the College’s Director of Accounting and Finance on or before October 31st for the year being audited.

For the College, the Auditor shall deliver an electronic version of the ACFR, and for the Foundation, three (3) printed & bound copies and an electronic version of the ACFR, to the Director of Accounting and Finance prior to reporting to the College’s Board of Education no later than November 1st of each year.

The appropriate forms must be filed with the Secretary of State no later than December 31st following the fiscal year audited.

Deviations from this schedule must be approved in writing by the Chief Financial Officer.

The College and the Foundation recognize that the first-year audit may require an exception(s) due to the timing in issuing this RFP. This may result in a grace period being authorized. The Auditor shall make this request in writing as appropriate.

The Auditor may submit their report earlier than the above schedule. However, if the Auditor fails to make delivery of the audit reports within the time schedule or if the audit reports do not conform to the requirements, the College, by written notice to the Auditor, may terminate any agreements.

Progress payments may be allowed to the extent that the College and the Foundation determine that satisfactory progress is being made. Such payments shall be specified in an agreement to be executed between the College and the Auditor, and the Foundation and the Auditor. Invoices requesting payment must clearly identify the services being billed. Upon delivery and acceptance of each final audit report, the Auditor may submit a bill for the balance due on each contract for the audit.

5.9 Work Papers and Confidentiality

All work papers and reports associated with the annual audit and the single audit of the College will be made available for examination by authorized representatives of the College or State agency upon written request. All work papers and reports associated with the annual audit of the Foundation will be made available for examination by authorized representatives of the College or the Foundation upon written request. All work papers and reports associated with the annual audit and the single audit of the College, and the annual audit of the Foundation will be retained at the auditor’s expense for a minimum of three years from the date the audit is accepted by the State.

In addition, the firm shall respond to the reasonable inquiries of successor auditors and allow successor auditors to review working papers relating to matters of continuing accounting significance.

SECTION 6 SPECIFICATIONS

6.1 Mandatory Requirements

All qualifications listed as mandatory must be addressed in Proposal. Any Proposer not meeting all mandatory requirements shall be removed from consideration.

6.1.1 The Proposer will attach a current and signed copy of the Firm’s W9, Federal Tax ID Form.

6.1.2 The Proposer must have an internal quality control system in place and show that it is participating in an external quality control review program requiring it to undergo a review at least once every three years. Proposer must show that its most recent external peer report was unqualified and submit a copy of the report with its proposal.

6.1.3 Proposer must have a program to ensure its staff maintains professional proficiency through continuing education and training in accordance with Government Auditing Standards.

6.1.4 Proposer shall be free from personal and external impairments to independence and should maintain an independent attitude and appearance.

6.1.5 The lead on-site team member or supervisor must be licensed to practice public accounting in the State of Oregon and shall submit the license number issued by the Oregon State Board of Accountancy as well as their license to conduct Oregon Municipal audits. Additionally, none of the members assigned to the engagement may have been disciplined by their respective state’s licensing board for performing substandard work within the last two (2) years.

6.1.6 The lead auditor in charge of the audit must have experience auditing governmental organizations in compliance with generally accepted government auditing standards. The experience profiles should be within the last three (3) years. It is most desirable that the lead auditor has experience at a public college or university.

6.2 Preferred Qualifications

6.2.1 Proposer has at least five years’ experience auditing government financial statements; evaluating the internal control structure, assessing control risk, and performing tests of controls; and/or testing compliance with applicable laws and regulations in accordance with government auditing standards.

6.2.2 Proposer has at least five years’ experience auditing point of sale systems, preferably in a college or university bookstore environment.

6.2.3 Proposer has at least five years’ experience auditing Federal, State, and local grants including compliance with the Single Audit Act. Specify particular experience auditing Title IV financial aid funds, as well as federal grant sources from the Department of Education.

6.2.4 Proposer has previously audited a governmental organization which uses the guidance for special-purpose governments engaged only in business-type activities, engaged only in governmental activities, or engaged in both governmental and business-type activities in their separately issued reports (GASB 34/35 model).

6.2.5 It is desirable that the majority of the audit team has experience completing audits that are comparable to audits that comply with the fieldwork and reporting standards of generally accepted government auditing standards.

Describe team member’s experience in conducting these audits, including an explanation as to how the experience is comparable to work that complies with the fieldwork and reporting standards of generally accepted government auditing standards

SECTION 7 PROPOSAL CONTENTS

Submit information in the order listed below, using tabs to delineate each section.

7.1 Company Information

In narrative form, using a maximum of one (1) page, provide sufficient information that will demonstrate the Proposer’s capacity to meet the expectation of this solicitation and what specifically sets the company apart and above competitors. Include the following information:

• Describe your firm relative to others. What are your strengths? How does your philosophy differ from that of others?

7.2. Proposer Experience and Qualifications

This section should encompass information about the proposing organization’s relevant experience and qualifications.

The Proposer should provide information describing its depth and breadth of staff resources from which the Proposer could draw additional or replacement staff if the need arose. Provide the following information:

• Experience in, and approach to, auditing computerized records and financial systems and PC environments. The College uses Ellucian, Banner® Finance, Student, Payroll, Human Resources and Financial Aid modules. The Foundation uses The Financial Edge.

• Describe the firm’s knowledge and experience in financial aid and federal, state, and local grants, including OMB Circular A-133.

• Describe the firm’s knowledge and experience in preparing financial statements in accordance with GASB requirements.

• Provide the number of personnel in your firm currently licensed by the Oregon State Board of Accountancy to conduct Oregon municipal audits.

• Describe the Office Staff that would initially be assigned to the audit and the number of personnel readily available who can be assigned in the event of turnover.

• How many clients does this office staff serve?

• Describe the policy of your firm regarding rotation of personnel to be assigned to engagements:

o During the year undergoing an audit.

o Year to year.

• Provide details of the municipal auditing experience of the personnel that you expect to assign to this audit, including number of years of experience.

• Provide a history of your firm’s staff longevity.

• The firm shall provide proof that it participates in an external quality control review (peer review) program by submitting a copy of their latest peer review report.

• Describe your ability to meet agreed-upon completion dates.

7.3 Staff Experience, Qualifications and References

The lead on-site team member in charge of performing the audit, and that persons’ direct supervisor, must be identified.

Any substitutions to these personnel after award must have prior approval of the College. Describe the professional affiliations of each individual who will participate in the engagement. Provide the following information:

• State your firm’s policy regarding degree of participation of senior audit personnel assigned to the engagement and frequency of contact with College personnel.

• Identify the partners and managers who would be responsible for the audit and provide resumes for each.

• The firm shall include a statement that senior audit personnel assigned to this audit are licensed by the Oregon State Board of Accountancy to conduct Oregon municipal audits and that none of these individuals have been disciplined by the State’s licensing board for performing substandard work within the past two (2) years.

7.4 References

Provide references from three recent Oregon municipal clients of similar size and scope of work. Preference will be given to references from Oregon community colleges. Include the following information:

Oregon community college experience, if any, should be detailed. Include the name, position, telephone number, and email address of a contact person. References to entities which are owned by the Offeror or are owned by an entity which also owns a significant interest in the Offeror, are not acceptable and do not comply with the requirement of this subsection.

The College reserves the right to investigate any client references, whether or not furnished by the proposer, as well as past performance of any proposer with respect to its successful performance of similar service, compliance with specifications and contractual obligations, and its completion or delivery of a product/service on schedule.

The firm shall disclose any judgments, pending or expected litigation, or other real or potential financial reversals that might materially affect the viability or stability of the proposing organization. If no such conditions exist, so indicate. (see also 4.6)

7.5 Plan and Approach

The proposal should contain, but not be limited to, a response stating the understanding of the work to be performed.

The proposal should include a comprehensive work plan that includes the purpose of the engagement, the audit approach that will be used, and the audit procedures to be performed.

• Describe the method and frequency of presenting progress reports to the interested parties.

• Describe what services your audit contract generally covers and what it does not cover.

• Describe the procedures your firm uses to develop and communicate with the internal audit departments of clients in regards to:

o Audit adjustments and the reasons for them.

o Management recommendations.

o Weaknesses noted in internal controls, accounting systems, and data processing.

• What is your policy of billing for phone calls and other questions raised during the year?

• Describe the responsibilities of all staff assigned to the engagement. Include the estimated hours for each staff assigned to the audit as well as each major segment of the work plan.

• Describe your firms’ policy and philosophy on the purpose of and types of recommendations that are included in a Management Letter.

• Describe your firm’s policy and philosophy for responding to requests for assistance or consultation with College staff on general accounting issues outside the scope of this engagement.

• Detail the scope of work and related time frames that you want the college’s staff to perform, culminating with delivery of the audit no later than October 31.

• Provide any additional policy, procedure, practice or idea your firm has (that is not covered in this RFP) which you feel would add value to the College’s audit process.

• Provide any additional information you feel may have an impact on the college’s selection of an audit firm.

• The College and the individual auditors shall maintain an independent attitude and appearance. Provide a statement that the firm and its individual team members are independent of Umpqua Community College. (see also 5.1)

7.6 Exceptions to Terms and Conditions

List any exceptions to the terms and conditions listed in this solicitation.

7.7 Fees/Costs

The Proposer shall provide a detailed summary of fees, total billable hours for the College and the Foundation, and detailed expenses to conduct the audit. A total annual Not To Exceed (NTE) price for the audit shall be quoted and shall include all costs for which the College and the Foundation will be ultimately responsible. Any unspecified costs shall be borne by the proposer. The successful Proposer will be awarded a five (5) year contract for the College and the Foundation. Terms of the contract will include an annual review process.

List the hours and fees for the College and the Foundation separately using the following format:

Initial Contract Term Total Estimated Labor Hours for the College’s Audit

Annual and Not to Exceed Cost for the

College

Total Estimated Labor Hours for the Foundation’s Audit

Annual and Not to Exceed Cost for the

Foundation

Fiscal Year 2022 $ $

Fiscal Year 2023 $ $

Fiscal Year 2024 $ $

Fiscal Year 2025 $ $

Fiscal Year 2026 $ $

TOTAL $ $

SECTION 8 PROPOSAL SUBMISSION

8.1 Proposal Submission

All proposals shall be legibly written in ink or typed and comply in all regards with the requirements of the solicitation. Proposals submitted may be in electronic form (preferably .pdf file), or if delivered by hand or carrier service in hard copy, must be in a sealed opaque container and clearly marked with the proposal number.

8.2 Proposal Format

Emphasis should be on completeness, organization, and clarity of content. Information should be presented sequentially in the same order as the proposal content listed above. For ease in scoring the proposals, please provide tabs keyed to each of the criterion's sections. No supplemental information to the Proposal will be allowed.

8.3 Proposal Response Form and Signature

In addition to the organized layout of the responses as per 8.2, the Proposal Response Form (Section 11) is to be used for some specific data. All areas of this form must be completed.

8.3.1 Signature

Each proposal must be signed by a duly authorized individual with the person’s usual signature. Proposals by partnerships must bear the signature of one of the partners.

8.4 Timely Submission

Proposals shall be submitted prior to the time fixed in the advertisement for proposals. Proposals received after the time so designated will be considered late proposals and will be returned unopened. Any Proposer requiring clarification of any provision of the Proposal may make a request for clarification in writing via email to the single point of contact and no later than the time and date designated as listed in Section 2.1. Proposer is encouraged to submit proposals in advance of the due date to avoid the possibility of missing the due date because of unforeseen circumstances. Proposer assumes the risk of the method of delivery. The College assumes no responsibility for delays caused by any package or mail delivery service. Proposals must be received by the assigned date and time.

Postmarks are not considered receipts.

8.5 Receipt and Opening of Proposals

No responsibility will be attached to any official of the College for the premature opening of, or the failure to open a proposal not properly addressed and identified. At the time fixed for the opening, the proposals shall be opened to avoid disclosure of contents to competing proposers during the process of negotiation. A register of proposals shall be prepared and shall be open for public inspection after contract award. Once the closing time and date passes, the names of the proposers submitting proposals are available publicly. No other information will be disclosed.

SECTION 9 SELECTION CRITERIA AND METHOD OF AWARD

Written proposals submitted to the College in accordance with this RFP will be reviewed first by the Purchasing Manager to ensure responsiveness. The proposals deemed responsive will be reviewed by an evaluation committee consisting of appropriate college personnel. The evaluation committee will make a complete review of all proposals submitted. The evaluation committee may also schedule interviews and/or demonstrations with one or more proposers, where proposer may make a brief presentation and answer any questions the committee may have. The proposals will receive a final scoring and the College will review the highest-ranking proposal and begin contract negotiations. During negotiation, the College may require any additional information it deems necessary to clarify the approach and understanding of the requested services. Any changes agreed upon during the contract negotiations will become part of the final contract.

9.1 EVALUATION CRITERIA

The selection process will be based on the information submitted or obtained in response to this Request for Proposals. The College will be the sole judge of the merits of each respondent’s submission.

Each submission will be evaluated as noted below. The importance of each category is expressed as a Percentage assigned in the total evaluation. The decision of the committee will be final.

Category

Percentage Assigned

Category 1 - Non-cost related factors:

• Qualifications of staff performing the auditing functions.

• Familiarity/experience with regulatory requirements.

• Previous experience of both the firm in general, and the particular staff who would be assigned to perform these services.

• Proposed Plan and Approach to the Audit.

• References

• Additional services provided as a standard under the firm’s audit contract.

• Experience auditing community colleges.

60%

Category 2 - Cost

• NTE – Not To Exceed cost to complete Audit as described.

40%

SECTION 10 GENERAL CONDITIONS

10.1 Reservations:

UCC reserves all rights regarding this RFP, including without limitation, the right to:

a) During the solicitation or negotiation process, reject all Proposals and cancel the solicitation without liability.

b) Waive any and all irregularities in Proposals submitted.

c) Seek clarification of each firm’s Proposal.

d) Reject any Proposal that fails to substantially comply with all prescribed solicitation procedures and requirements.

e) Negotiate the statement of work within the scope of work described in this RFP and to negotiate the rate.

f) Negotiate the final contract which is in the best interest of UCC considering cost effectiveness and the level of consultant time and effort required for the project.

g) Amend or extend the term of any contract that is a result of this RFP.

h) Engage Vendors by selection or procurement for different or additional services independent of this RFP process and/or any contracts/agreements entered into pursuant hereto.

10.2 Incurred Costs

Neither the College, nor its agents, is liable for any cost incurred by proposers prior to issuance of an agreement, contract, or purchase order. All prospective proposers who respond to the Umpqua Community College RFP do so solely at the respondent’s cost and expense.

10.3 No Assignment or Transfer of Contract Rights

A vendor shall not assign, sell, or transfer rights, nor delegate responsibilities, under a public contract, either in whole or in part, without first obtaining the College's prior written consent. Such written consent shall not relieve a vendor of any obligations under a public contract, and any transferee shall be considered the agent of the vendor and bound to abide by all provisions of the public contract. Except in the event of novation, if the College consents in writing to an assignment, sale, or transfer of the vendor’s rights and responsibilities, the vendor shall remain ultimately liable to the Vendor for complete performance of the public contract as if no such assignment, sale, or transfer had occurred.

10.4 Insurance

The Vendor shall secure, pay the premium for, and keep in force until the expiration of the contact and any renewal thereof, the following insurance covering:

• General Liability Insurance providing limits for not less than $1,000,000 per occurrence, $2,000,000 aggregate. Insurance should show proof of automobile and property damage coverage.

• Workers Compensation insurance as provided for under Oregon State Statues covering all employees.

• Proof of compliance will be furnished to the Director of Contracts and Risk Management at Umpqua Community College not later than five (5) days following Notice of Award.

10.5 Proposal ownership

All proposals submitted become the property of the College, and as such, are considered public information and subject to public disclosure within the context of the Federal Freedom of Information Act. Trade secrets or proprietary information legally recognized as such and protected by law may be requested to be withheld if clearly labeled “Proprietary” and submitted in a separate envelope from the main RFP. Pricing information is not considered proprietary.

10.6 Proposer representation

Proposers, by the act of submitting their proposals, represent that they have read and understand the proposal documents, they have familiarized themselves with the local conditions under which the work will be done and their proposal is based on the requirements described in the proposal documents without exception. Proposer accepts all terms and conditions herein. Any exceptions should be noted in the Proposer’s proposal.

10.7 Contract

A signed proposal indicates agreement by the Proposer to all requirements, specifications and terms set forth in this Request for Proposal. The proposal package and subsequent the College-issued contract will be the only contracts issued for this solicitation. No other additional contract language, unless otherwise indicated by the Proposer at the time of the proposal submittal, will be considered. Should Proposer require that a standard company contract be signed, a copy of this contract must be submitted along with your proposal. If submitted, this contract will be evaluated to make certain that it does not deviate from the conditions of this proposal package.

Should the submitted company contract deviate from the terms and conditions of the proposal package, said contract will be modified by the College for compliance. Once this proposal has been awarded, and a valid contract has been signed, no other company contract will be considered. Any contracts submitted by the Proposer after such award will be considered a counteroffer and may be subject to rejection and/or cancellation.

10.8 Proposal errors

The College is not responsible for any error or omission Vendor has made in submitting their proposal. Vendors will not be allowed to alter proposal documents after the deadline for proposal submission. The College reserves the right to contact the Vendor for clarification of proposal contents.

10.9 Competition

Proposers are encouraged to comment, either with their proposals or at any other time, in writing, on any specification or requirement within this RFP, which the Proposer believes will inordinately limit competition.

10.10 Termination of contract

10.10.1 The Contract may be terminated at any time by mutual written consent of the parties.

10.10.2 The College may, at its sole discretion, terminate the contract, for convenience upon thirty (30) days written notice.

10.10.3 The College is excused from performance and may in its sole discretion terminate the contract immediately upon notice to the Vendor or at such later date the College may establish in such notice, upon the occurrence of any of the following events:

a. The College fails to receive funding, or appropriations, limitations or other expenditure authority at levels sufficient to pay for the Goods/Services to be purchased under the contract; or

b. Federal or state laws, regulations, or guidelines are modified or interpreted in such a way that either the purchase of the Goods/Services by the College under the contract is prohibited, or the College is prohibited from paying for such Goods/Services from the planned funding source; or

c. Vendor commits any material breach of the contact.

SECTION 11 PROPOSAL RESPONSE FORM - FINANCIAL AUDIT SERVICES

I the undersigned, an authorized representative of ____________________________, Firm Name whose business address is: ____ ________________________ ______, Number Street City and State (Zip) have read and understand the specifications, special provisions, proposal instructions, and all other conditions of the Request for Proposals issued by Umpqua Community College for providing Financial Audit Services.

Acting on behalf of my firm, which is listed above, I do attest that the services offered by us meets The College's specifications in every respect except those described on the attached list of Exceptions. We attach listing of Exceptions ____. We have no Exceptions to the Specifications __ .

We therefore offer, and make this proposal to furnish Umpqua Community College, the following Financial Audit Services at the prices indicated hereon in fulfillment of the attached requirements and specifications of the College.

1. Total Annual Audit Fees for the College – (Not to Exceed) $ _____________

This fee includes up to ___________ hours of annual consultation.

2. Total Annual Audit Fees for the Foundation – (Not to Exceed) $ _____________

This fee includes up to ___________ hours of annual consultation.

3. Best Estimate, number of labor hours the Firm will provide for the College’s Annual Audit: ____________

4. Best Estimate, number of labor hours the Firm will provide for the Foundation’s Annual Audit: ____________

Fees for years subsequent to the first year of the engagement will be arrived at using the following methodology.

_____________________________________________________ __ __ __Attach additional pages as necessary

Oregon Business Registration and Declaration of Residency:

To transact business in the State of Oregon, a bidder must be registered with the State of Oregon Corporations Division.

Please indicate your business' current registration type with an "X" in the appropriate space:

____ Corporate Registration _______Assumed Business Name Registration

Indicate by an "X" in the appropriate space whether you are an Oregon resident bidder or non-resident bidder. (See 4.6)

___ Oregon Resident _______Non-Resident

If a non-resident bidder, indicate the state in which the bidder resides, and the preference discount given by that state:

State: _____________________ Preference Discount (percentage) = _______ %

The preference discount listed must be specifically for the type of product work or service bid. In determining the lowest responsive bidder, this percentage will be added to bids of non-resident bidders that are given a preference discount.

• Attach the Firm’s W9 and all responses to the Proposal Requirements below.

SECTION 12 SIGNATURE PAGE

The Undersigned certifies that this Proposal has been arrived at independently, without consultation, communication, collusion designed to limit independent bidding or competition, or agreement as to any matter relating to this RFP that would in any way interfere with fair competition except as otherwise stipulated by Oregon Statute.

It is understood that the Contractor, before signing his/her proposal, has made a careful examination of the plans, specifications, and character of work required; that he/she has made a careful examination of the location and condition of the work, verified all measurements at the job site, and sources of supply of materials.

The College will in no case be responsible for any loss for any unanticipated costs, which may be suffered by the Contractor as a result of the Contractor's failure to fully inform himself/herself in regard to all conditions pertaining to the completion of the contract.

Any notice required to be given the College under the Contract Documents shall be sufficient if given in writing, by first class mail, to Umpqua Community College, 1140 Umpqua College Rd, Roseburg OR 97470, and addressed to the attention of: Jules DeGiulio, Purchasing Manager or transmitted by email and sent to jules.degiulio@umpqua.edu.

Any notice required to be given the Contractor under the Contract Documents shall be sufficient if given in writing, by first class mail, to the address written below and addressed to the attention of the Contractor’s authorized representative as it appears below.

I have read and understood the attached Solicitation Documents and agree to abide by and fulfill their requirements if awarded the contract as a result of this proposal.

FIRM NAME: TELEPHONE NO. ______

COMPANY URL: __________________________________ FAX NO.

NAME/TITLE: _____________________________________ FEDERAL TAX ID: _________________

ATTACH CURRENT & SIGNED W-9

DATE: SIGNATURE: