BAY COUNTY BOARD OF COUNTY COMMISSIONERS

PURCHASING DEPARTMENT

840 WEST 11TH STREET

SUITE 2500

PANAMA CITY, FLORIDA 32401

REQUEST FOR QUALIFICATIONS (RFQ)

RFQ STANDBY AUDIT SERVICES

PROPOSAL MAY BE SUBMITTED ELECTRONICALLY THROUGH OPENGOV

PROCUREMENT

RFQ No. 27-03

RFQ 27-03 Standby Audit Services Page 1 of 42

Table of Contents

RESPONDENT INSTRUCTIONS

INTRODUCTION

QUALIFICATIONS

OBJECTIVE

SUBMITTAL DEADLINE/DELIVERY

SOLICITATION DOCUMENTS

POINT OF CONTACT

QUESTIONS

ADDENDA

SUBMITTAL FORM

CONTRACT PRICE

WITHDRAWAL OF SUBMITTALS

CANCELLATION

BASIS OF AWARD

TIE PROPOSALS

RIGHT TO REJECT

EXECUTION OF AGREEMENT

PAYMENTS

LICENSES

GENERAL TERMS

UNIQUE ENTITY IDENTIFIER (UEI)

PUBLIC RECORDS

INSPECTOR GENERAL

EXEMPTION OF MEETINGS/PRESENTATIONS

REPRESENTATIONS

PUBLIC ENTITY CRIMES STATEMENT

DISCRIMINATORY VENDORS LIST

SCRUTINIZED COMPANIES

ANTITRUST VIOLATIONS; DENIAL OR REVOCATION UNCER SECTION 287.137,

FLORIDA STATUTES

ENVIORNMENTAL AND SOCIAL GOVERNMENT AND CORPORATE ACTIVISM. 12

ADVERTISING

USE OF COUNTY LOGO

EMPLOYRMENT ELIGIBILITY VERIFICATION

PROHIBITION AGAINST CONSIDERING SOCIAL, POLITICAL, OR IDEOLOGICAL

INTEREST IN GOVERNMENT CONTRACTING

WARRANTY

SUBCONTRACTORS

HOLD HARMLESS AND INDEMNIFICATION

DUTY TO PAY DEFENSE COSTS AND EXPENSES

TERMINATION FOR CAUSE AND CONVENIENCE

PROTEST

SUBMITTAL REQUIREMENTS

ANTICIPATED SCHEDULE

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EVALUATION PROCESS AND CRITERIA

ATTACHMENT 1 REQUIRED ADDITIONAL FORMS

SUBMITTAL FORM

ADDENDUM ACKNOWLEDGEMENT

AFFIDAVIT OF COMPLIANCE WITH SECTION 287.138, FLORIDA STATUTES,

CONTRACTING WITH FOREIGN ENTITIES OF CONCERN

AFFIDAVIT OF COMPLIANCE WITH SECTION 787.06, FLORIDA STATUTES,

HUMAN TRAFFICKING ATTESTATION

ANTI-COLLUSION CLAUSE

CERTIFICATION REGARDING SCRUTINIZED COMPANIES LIST

CONFLICT OF INTEREST DISCLOSURE FORM

DRUG FREE WORKPLACE

WAIVER OF EXEMPTION OF MEETINGS/PRESENTATIONS

EXHIBIT 1 SCOPE OF SERVICES

EXHIBIT 2 BAY COUNTY INSURANCE REQUIREMENTS

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RESPONDENT INSTRUCTIONS

Some of the instructions below may not apply to all projects.

The scope of work/specifications shall control any conflicting provisions.

INTRODUCTION

The Bay County Board of County Commissioners is requesting statement of qualifications from certified public accountant firms to provide independent, as-needed audit, examination, investigation, and related financial services to the Board of County Commissioners and County departments, offices, agencies, and other entities as authorized by law.

The services procured under this solicitation are intended to supplement, and not replace, the County's annual financial audit required by section 218.39, Florida Statutes.

The annual financial audit required by section 218.39 is expressly excluded from the scope of this solicitation.

These audits are to be performed in accordance with generally accepted auditing standards in addition to the following:

1. U.S. General Accounting Office’s (GAO) Government Auditing Standards (2007).

2. Federal Single Audit Act of 1984 (as amended in 1996)

3. U.S. Office of Management and Budget (OMB) Title 2 CFR Administrative

Requirements, Cost Principles, and Audit Requirements for Federal Awards (Super- Circular) and any amendments thereto.

4. Florida Single Audit Act

5. Rules of the Auditor General, Chapter 10.550 Local Government Entity

Audits

6. Florida Statutes Section 218.39

7. Any other applicable rules or regulations.

QUALIFICATIONS

A firm submitting a proposal shall meet the following requirements:

1. The firm must be established as a legal entity in the State of Florida.

2. The firm must also be a member of the American Institute of Certified Public

Accountants and the Florida Institute of Certified Public Accountants.

3. The firm must meet the standards for financial audits contained in Government

Auditing Standards issued by the Comptroller General of the United States (the yellow book) and Laws and Rules of the Florida Board of Accountancy Chapter 455 and 475, FS Chapter 11, 218 and other applicable statutes, and Florida Administrative Code Chapter 61H1.

OBJECTIVE

Awarded contracts will allow the County to solicit proposals directly from the consultants for competitive proposals for each task. The County, at any time reserves the right to solicit separate competitive proposals for any and all projects or tasks, regardless of fee.

Selection by the County as a consultant does not guarantee that the consultant will be

RFQ 27-03 Standby Audit Services Page 4 of 42 called on a regular basis during the contract term, nor does it guarantee a minimum level of compensation with respect of volume of work or fees. Work will be awarded to consultants based on consultant’s current workload or availability, expertise in the project area, and previous work awarded.

It is the intent of the County to contract with several firms in order to meet the anticipated need for services. The contract period shall be for one (1) year with three (3) optional one-year renewals. No price adjustments will be allowed during the first twelve (12) months of the contract. After the initial twelve (12) months, price adjustments may be considered if substantiated by the producer price index. Written notice of a request for price adjustments and proof to substantiate must be submitted to the Bay County Purchasing Department at no less than 90 days prior to the anniversary date of the awarded contract.

Consultant’s specific scope of work, level of effort, time schedule, charges, and payment conditions shall be set forth in a written Task Order. Each Task Order shall be executed by authorized representatives of the County and Consultant.

The administrative process, when work assignments are issued, will be as follows:

Step 1 - County staff will contact the Consultant for a meeting to review the assignment and will describe the scope of services required in general.

Step 2 - Consultant will prepare a detailed scope of services to be provided and a time frame for completion of various phases. Consultant will prepare a computation of fees to be charged for the services based on the approved hourly rates. These documents will be submitted to the County contact for review and approval. The County may negotiate a fee for services at compensation which the County determines is fair, competitive and reasonable.

Step 3 - If acceptable to County staff making the assignment, County staff will issue a Task Order and a Notice to Proceed. There will be a purchase order issued for each work assignment for monitoring and tracking of the budget and project funds. The fee computation will be considered to be a limiting amount, not to be exceeded without subsequent approval by County staff.

The County has an evaluation process to monitor the satisfactory performance of services under this contract. Such evaluations may be used as reference information for future solicitations issued by the County. Consultants shall participate cooperatively in the evaluation process.

SUBMITTAL DEADLINE/DELIVERY

SEALED SUBMITTALS for RFQ NO: 27-03 Standby Audit Services will be received by the BOARD OF COUNTY COMMISSIONERS OF BAY COUNTY, FLORIDA at the Purchasing Department, 840 West 11th Street, Suite 2500, Panama City, Florida 32401 up until 2:00 PM (central time) Wednesday, November 4, 2026. Submittals will be publicly

RFQ 27-03 Standby Audit Services Page 5 of 42 opened immediately following the deadline. It is the sole responsibility of the Respondent to ensure that the Submittal is received on time.

Submittals for this solicitation may be submitted either electronically via OPENGOV PROCUREMENT or by paper, sealed and delivered to the Board of County Commissioners Purchasing Department, at 840 W. 11th Street, Suite 2500, Panama City, Florida 32401.

Special Accommodation: Any person requiring a special accommodation at a Pre- Submittal Conference or Submittal opening because of a disability should call the Purchasing Department at (850) 248-8270 at least five (5) workdays prior to the Submittal opening. For Hearing Impaired, Dial 1-800-955-8771 (TOO), and 1-800-955-8770 (Voice).

SOLICITATION DOCUMENTS

Electronic versions of the solicitation documents are available via OpenGov procurement.

Bid documents, plans, blueprints, or other materials may also be obtained by contacting the Bay County Purchasing Department, purchasing@baycountyfl.gov, 840 West 11th

Street, Suite 2500, Panama City, FL 32401, (850) 248-8270.

For those projects with separate plans, blueprints, or other materials that cannot be accessed through the internet, the Purchasing Department will make a good faith effort to ensure that all registered bidders (those who have been registered as receiving a bid package) receive the documents.

POINT OF CONTACT

The County Purchasing Department will be the only point of contact for this RFQ. Under no circumstances may a Respondent contact any County Commissioner, County Administrator, or County employee concerning this RFQ until after award. Any such contact may result in disqualification as per Bay County Code Section 2-124.

QUESTIONS

Respondents shall submit all questions, in writing, to the Purchasing Department at Purchasing@baycountyfl.gov or through OPENGOV. All questions shall be submitted no later than 5:00 pm (central time) on Monday, October 26, 2026.

ADDENDA

If any addenda are issued after the initial specifications are released, the County will post the addenda on the Bay County website and OpenGov.

It is the responsibility of the Respondent prior to submission of any Submittal to check the above website or contact the Purchasing Department to verify any addenda issued. The receipt of all addenda must be acknowledged on the addenda response sheet.

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SUBMITTAL FORM

To receive consideration, all Submittals shall be made on the forms provided, properly executed and with all items filled out. Do not change the wording of the Submittal Form.

No conditions, limitations or provisions will be attached or added to the Submittal Form by the Respondent. Alterations by erasure or interlineations must be explained or noted in the Submittal over the signature of the Respondent.

CONTRACT PRICE

The County shall negotiate a contract with the top ranked firm(s) for services at compensation which the County determines is fair, competitive and reasonable.

Contract price shall include all charges for completing the work and include layout, insurance, permits, taxes, field office and supervision, overhead and profit, bonds and miscellaneous items.

WITHDRAWAL OF SUBMITTALS

Any Respondent may withdraw its Submittal, either personally or by written request, at any time prior to the scheduled time for opening Submittals. No Respondent may withdraw its Submittal for a period of 180 days after the date for opening and all Submittals shall be subject to acceptance by the County during this period.

CANCELLATION

The County may cancel this RFQ, or reject in whole or in part, when it is in the best interests of the County, as determined by the Board of County Commissioners. Notice of cancellation shall be posted on OpenGov and the County website. The notice shall identify the solicitation, and, where appropriate, explain that an opportunity will be given to compete on any re-solicitation or any future procurement of similar items.

BASIS OF AWARD

Contracts will be awarded to the responsive, responsible Respondent(s) who rank highest in the evaluation process based on the criteria specified in the Request for Qualifications Respondent Instructions.

TIE PROPOSALS

Should a tie occur, an alternate committee member will be asked to evaluate the firms based on the submitted proposals this alternate score will be the tie-breaker.

RIGHT TO REJECT

In accordance with section 2-113 of the Bay County Code, the County reserves the right to:

a. reject any or all Submittals received;

b. select and award any portion of any or all Submittal items;

c. waive minor informalities and irregularities in the Respondent’s Submittal.

A Submittal may be rejected if it is non-responsive or does not conform to the requirements and instructions in this RFQ. A Submittal may be non-responsive by

RFQ 27-03 Standby Audit Services Page 7 of 42 reasons, including, but not limited to, failure to utilize or complete prescribed forms, conditional Submittals, incomplete Submittals, indefinite or ambiguous Submittals, failure to meet deadlines and improper and/or undated signatures. Other conditions which may cause rejection of Submittals include evidence of collusion, obvious lack of experience or expertise to perform the required work, submission of more than one Submittal for the same work from an individual, Respondent or corporation under the same or a different name, failure to perform or meet financial obligations on previous contracts. Submittals may be rejected if not delivered on or before the date and time specified as the due date for submission of the Submittal.

EXECUTION OF AGREEMENT

The successful Firm shall, within 10 days after receipt of the Notice of Award and the contract forms or documents, sign and deliver to the County Chief Procurement Officer all required contract documents. The awarded Firm shall also deliver the policies of insurance or insurance certificate as required. All insurance documents shall be approved by the Bay County Risk Management Office before the successful Firm may proceed with the work.

Neither the Notice of Award nor the execution of the required contract documents by the Contractor create any rights in the bidder. The bidder has no rights with respect to the award of the contract until a fully executed contract is signed by all required parties and all insurance policies and other required deliverables are provided and approved by the County.

PAYMENTS

Payments shall be made in accordance with the Florida Prompt Payment Act, Chapter 218, Florida Statutes.

LICENSES

Consultant shall be properly licensed for the appropriate work specified in this Request for Qualifications. All Respondents are requested to submit any required license(s) with their qualifications. License(s) must be effective as of the opening date and must be maintained throughout the Contract Period. Failure to be properly licensed as stated above will result in the rejection of the Submittal as nonresponsive.

GENERAL TERMS

Companies that are required to register with the State of Florida Division of Corporations as a domestic or foreign business entity should provide evidence of their registration.

UNIQUE ENTITY IDENTIFIER (UEI)

A number issued by the System for Award Management (SAM) to identify businesses and other entities that do business with the federal government. The UEI has replaced the DUNS number as the authorized identifier for the federal government. All vendors shall obtain a Unique Entity Identifier (UEI) from SAM.gov.

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PUBLIC RECORDS

In accordance with Chapter 119 of the Florida Statutes (Public Records Law), and except as many be provided by other applicable State or Federal Law, all Respondents should be aware that Requests for Qualifications and the responses thereto are in the public domain. Respondents must identify specifically any information contained in their response which they consider confidential and/or proprietary and which they believe to be exempt from disclosure, citing specifically the applicable exempting law.

Pursuant to Fla. Stat. §119.071(1)(b), proposals received as a result of this RFQ will not become public record until such time as the County provides notice of an intended decision or until 30 days after opening the bids, whichever is earlier.

The County is a public agency subject to Chapter 119, Florida Statutes. The awarded Firm(s) shall comply with Florida’s Public Records Law. Specifically, the awarded Firm(s) shall:

a. Keep and maintain public records required by the County to perform the service;

b. Upon request from the County’s custodian of public records, provide the County with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, F.S. or as otherwise provided by law.

c. Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of the contract term and following completion of the contract if the contractor does not transfer the records to the County.

d. Upon completion of the contract, transfer, at no cost to the County, all public records in possession of the Contractor, or keep and maintain public records required by the County to perform the service. If the Contractor transfers all public records to the County upon completion of the contract, the Contractor shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If the Contractor keeps and maintains public records upon completion of the contract, the Contractor shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the County, upon request from the County’s custodian of public records in a format that is compatible with the information technology systems of the County.

e. The Contractor shall maintain books, records and documents directly pertinent to performance under this Contract in accordance with generally accepted accounting principles consistently applied. The County, the State of Florida, or their authorized representatives shall have access to such records for audit purposes during the term of this Contract and for five (5) years following Contract completion.

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If the Contractor has questions regarding the application of Chapter 119, Florida Statutes, to the Contractor’s duty to provide public records relating to this contract contact the Custodian of Public Records, at (850) 248-8145, publicrecords@baycountyfl.gov or 840 W. 11th Street, Panama City, Florida 32401.

INSPECTOR GENERAL

The parties agree to comply with s.20.055(5), Florida Statutes, and to incorporate in all subcontracts the obligation to comply with s. 20.055(5), Florida Statutes. “(5) It is the duty of every state officer, employee, agency, special district, board, commission, contractor, and subcontractor to cooperate with the inspector general in any investigation, audit, inspection, review, or hearing pursuant to this section.”

EXEMPTION OF MEETINGS/PRESENTATIONS

Pursuant to section 286.0113(2), Fla. Stat. (2011), any portion of a meeting at which a negotiation with a vendor is conducted pursuant to a competitive solicitation, at which a vendor makes an oral presentation as part of a competitive solicitation, or at which a vendor answers questions as part of a competitive solicitation is exempt from public meeting requirements. However, the County must make a complete recording of any portion of an exempt meeting and no portion of the exempt meeting may be held off the record. The recording of, and any records presented at, the exempt meeting are exempt from the public records law of section 119.07(1), Fla. Stat. (2011) and section 24(a), Art.

I of the State Constitution, until such time as the agency provides notice of an intended decision or until 30 days after opening the bids, submittals, or final replies, whichever occurs earlier. If the County rejects all bids, submittals, or replies and concurrently provides notice of its intent to reissue a competitive solicitation, the recording and any records presented at the exempt meeting remain exempt from section 119.07(1), Fla.

Stat. (2011) and section 24(a), Art. I of the State Constitution until such time as the agency provides notice of an intended decision concerning the reissued competitive solicitation or until the agency withdraws the reissued competitive solicitation. A recording and any records presented at an exempt meeting are not exempt for longer than 12 months after the initial agency notice rejecting all bids, submittals, or replies.

REPRESENTATIONS

The contract documents contain the provisions required for the project. Information obtained from an officer, agent, or employee of the County or any other person shall not affect the risks or obligations assumed by the Contractor or relieve the Contractor from fulfilling any of the conditions of the contract.

PUBLIC ENTITY CRIMES STATEMENT

A person or affiliate who has been placed on the convicted vendor list following a conviction for a public entity crime may not submit a bid on a contract to provide any goods or services to a public entity, may not submit a bid on a contract with a public entity for the construction or repair of a public building or public work, may not submit bids on

RFQ 27-03 Standby Audit Services Page 10 of 42 leases of real property to a public entity, may not be awarded or perform work as a contractor, subcontractor, or consultant under a contract with any public entity, and may not transact business with any public entity in excess of the threshold amount provided in Section 287.017, for CATEGORY TWO for a period of 36 months from the date of being placed on the convicted vendor list. By submission of a proposal in response to this document, the vendor certifies compliance with the above requirements as stated in Section 287.133, Florida Statutes.

Violation of this section shall result in termination of this Agreement and recovery of all monies paid hereto, and may result in debarment from COUNTY’s competitive procurement activities.

In addition to the foregoing, Consultant further represents that there has been no determination, based on an audit, that it or any subconsultant has committed an act defined by Section 287.133, Florida Statutes, as a “public entity crime” and that it has not been formally charged with committing an act defined as a “public entity crime” regardless of the amount of money involved or whether Consultant has been placed on the convicted vendor list.

DISCRIMINATORY VENDORS LIST

Consultant hereby acknowledges its continuous duty to disclose to the County if the Consultant or any of its affiliates, as defined by § 287.134(1)(a), Florida Statutes, are placed on the Discriminatory Vendor List. Pursuant to § 287.134(2)(a),Florida Statutes:

“An entity or affiliate who has been placed on the discriminatory vendor list may not submit a bid, proposal, or reply on a contract to provide any goods or services to a public entity;

may not submit a bid, proposal, or reply on a contract with a public entity for the construction or repair of a public building or public work; may not submit bids, proposals, or replies on leases of real property to a public entity; may not be awarded or perform work as a contractor, supplier, subcontractor, or consultant under a contract with any public entity; and may not transact business with any public entity.”

SCRUTINIZED COMPANIES

Respondent must certify that the company is not participating in a boycott of Israel.

Respondent must also certify that Contractor is not on the Scrutinized Companies that Boycott Israel list, not on the Scrutinized Companies with Activities in Sudan List, and not on the Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List, or has been engaged in business operations in Cuba or Syria. Subject to limited exceptions provided in state law, the County will not contract for the provision of goods or services with any scrutinized company referred to above.

Respondent must submit the certification that is attached to this solicitation. Submitting a false certification shall be deemed a material breach of contract. The County shall provide notice, in writing, to the Contractor of the County's determination concerning the false certification. The Contractor shall have five (5) days from receipt of notice to refute the false certification allegation. If such false certification is discovered during the active

RFQ 27-03 Standby Audit Services Page 11 of 42 contract term, the Contractor shall have ninety (90) days following receipt of the notice to respond in writing and demonstrate that the determination of false certification was made in error. If the Contractor does not demonstrate that the County's determination of false certification was made in error then the County shall have the right to terminate the contract and seek civil remedies pursuant to Section 287.135, Florida Statutes, as amended from time to time.

ANTITRUST VIOLATIONS; DENIAL OR REVOCATION UNCER SECTION 287.137,

FLORIDA STATUTES

Pursuant to § 287.137, Florida Statutes, as may be amended, a person or an affiliate who has been placed on the antitrust violator vendor list (electronically published and updated quarterly by the State of Florida) following a conviction or being held civilly liable for an antitrust violation may not submit a bid, proposal, or reply for any new contract or agreement to provide any goods or services to a public entity; may not submit a bid, proposal, or apply for a new contract or agreement with a public entity for the construction or repair of a public building or public work; may not submit a bid, proposal, or reply on new leases of real property to a public entity; may not be awarded or perform work as a contractor, supplier, subcontractor, or consultant under a new contract or agreement with a public entity; and may not transact new business with a public entity.

By entering this Agreement, Vendor certifies neither it nor its affiliate(s) are on the antitrust violator vendor list at the time of entering this Agreement. False certification under this paragraph or being subsequently added to that list will result in termination of this Agreement, at the option of the County consistent with § 287.137, Florida Statutes, as amended.

ENVIORNMENTAL AND SOCIAL GOVERNMENT AND CORPORATE ACTIVISM

Pursuant to § 287.05701, Florida Statutes, as may be amended, no preference for this Agreement was given based on Vendor’s social, political or ideological interests. Such interests include: political opinions, speech, or affiliations; religious beliefs, religious exercise, or religious affiliations; lawful ownership of a firearm or engagement in the lawful manufacture, distribution, sale, purchase, or use of firearms or ammunition;

engagement in the exploration, production, utilization, transportation, sale, or manufacture of fossil fuel-based energy, timber, mining, or agriculture; support of the state or Federal Government in combatting illegal immigration, drug trafficking, or human trafficking; engagement with, facilitation of, employment by, support of, business relationship with, representation of, or advocacy for any person described in this paragraph; a failure to meet or commit to meet, or expected failure to meet, any of the following as long as Vendor is in compliance with applicable state or federal law: (1) Environmental standards, including emissions standards, benchmarks, requirements, or disclosures; (2) Social governance standards, benchmarks, or requirements, including, but not limited to, environmental or social justice; (3) Corporate board or company employment composition standards, benchmarks, requirements, or disclosures based on characteristics protected under the Florida Civil Rights Act of 1992; or (4) Policies or procedures requiring or encouraging employee participation in social justice programming, including, but not limited to, diversity, equity, or inclusion training. By this

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Agreement, Vendor agrees it is also prohibited from giving preference to subcontractors based on the above referenced factors.

ADVERTISING

Subject to Chapter 119, Florida Statutes, Vendor will not publicly disseminate any information concerning the Agreement without prior written approval from the County, including, but not limited to mentioning the Agreement in a press release or other promotional material, either in print or electronically, to any entity that is not a party to Agreement.

USE OF COUNTY LOGO

Pursuant to, and consistent with, Bay County Ordinance 2-150, Vendor may not manufacture, use, display, or otherwise use any facsimile or reproduction of the County Seal/Logo without express written approval of the Board of County Commissioners of Bay County, Florida.

EMPLOYRMENT ELIGIBILITY VERIFICATION

As a condition precedent to entering into this AGREEMENT, and in compliance with Section 448.095, Fla. Stat., Consultant and its subconsultants shall, register with and use the E-Verify system to verify work authorization status of all employees.

a. Consultant shall require each of its subconsultants to provide Consultant with an affidavit stating that the subconsultant does not employ, contract with, or subcontract with an unauthorized alien. Consultant shall maintain a copy of the subconsultant’s affidavit as part of and pursuant to the records retention requirements of this

AGREEMENT.

b. The COUNTY, Consultant, or any subconsultant who has a good faith belief that a person or entity with which it is contracting has knowingly violated Section 448.09(1), Fla. Stat. or the provisions of this section shall terminate the contract with the person or entity.

c. The COUNTY, upon good faith belief that a subconsultant knowingly violated the provisions of this section, but Consultant otherwise complied, shall promptly notify Consultant and Consultant shall immediately terminate the contract with the subconsultant.

d. A contract terminated under the provisions of this section is not a breach of contract and may not be considered such. Any contract termination under the provisions of this section may be challenged pursuant to Section 448.095(2)(d), Fla. Stat. Consultant acknowledges that upon termination of this AGREEMENT by the COUNTY for a violation of this section by Consultant, Consultant may not be awarded a public contract for at least one (1) year. Consultant further acknowledges that Consultant is liable for any additional costs incurred by the COUNTY as a result of termination of any contract for a violation of this section

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e. Subcontracts. Consultant or subconsultant shall insert in any subcontracts the clauses set forth in this section, including this subsection, requiring the subconsultants to include these clauses in any lower tier subcontracts. Consultant shall be responsible for compliance by any subconsultant or lower tier subconsultant with the clauses set forth in this section.

PROHIBITION AGAINST CONSIDERING SOCIAL, POLITICAL, OR IDEOLOGICAL

INTEREST IN GOVERNMENT CONTRACTING

Respondents are hereby notified of the provisions of section 287.05701, Florida Statutes, as amended, that the County will not request documentation of or consider a Respondent’s social, political, or ideological interests when determining if the Respondent is a responsible Respondent. Respondents are further notified that the County’s governing body may not give preference to a Respondent based on the Bidder's social, political, or ideological interests.

WARRANTY

All goods and services furnished by respondent, relating to and pursuant to this RFQ, will be warranted to meet or exceed the specifications contained herein. In the event of breach, the respondent will take all necessary action, at respondent’s expense, to correct such breach in the most expeditious manner possible.

SUBCONTRACTORS

The Consultant will be the prime service provider and shall be responsible for all work performed and contract deliverables. Proposed use of subcontracts should be included in the Respondent’s Response. Requests for use of subcontractors received subsequent to the solicitation process are subject to review and approval by the County.

The County reserves the right to request and review information in conjunction with its determination regarding a subcontract request. All subcontractors are subject to the same requirements of this solicitation as the awarded contractor.

HOLD HARMLESS AND INDEMNIFICATION

The consultant shall indemnify and hold harmless the County, and its officers and employees, from liabilities, damages, losses, and costs, including, but not limited to, reasonable attorneys’ fees, to the extent caused by the negligence, recklessness, or intentionally wrongful conduct of the design professional and other persons employed or utilized by the design professional in the performance of the contract.

The parties understand and agree that such indemnification by the design professional relating to any matter which is the subject of this Contract shall extend throughout the term of this Contract and any statutes of limitations thereafter.

The consultant’s obligation shall not be limited by or in any way to any insurance coverage or by any provision in or exclusion or omission from any policy of insurance.

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DUTY TO PAY DEFENSE COSTS AND EXPENSES

The consultant agrees to reimburse and pay on behalf of the County the cost of the County’s legal defense, through and including all appeals, and to include all attorneys’ fees, costs, and expenses of any kind for any and all 1) claims described in the Hold Harmless and Indemnification paragraph or 2) other claims arising out of the design professional’s performance of the Contract and in which the County has prevailed.

The County shall choose its legal defense team, experts, and consultants and invoice the design professional accordingly for all fees, costs and expenses upon the conclusion of the claim.

Such payment on the behalf of the County shall be in addition to any and all other legal remedies available to the County and shall not be considered to be the County's exclusive remedy.

TERMINATION FOR CAUSE AND CONVENIENCE

The awarded contract may be terminated in whole or in part in writing by either party in the event of substantial failure by the other party to fulfill its obligations under this contract through no fault of the terminating party, provided that no termination may be effected unless the other party is given: (a) Not less than ten (10) calendar days written notice (delivered by certified mail, return receipt requested) of intent to terminate; and (b) An opportunity for consultation with the terminating party prior to termination.

The awarded contract may be terminated in whole or in part in writing by the local government for its convenience, provided that the other party is afforded the same notice and consultation opportunity specified in l (a) above. If termination for default is effected by the local government, an equitable adjustment in the price for this contract shall be made, but no amount shall be allowed for anticipated profit on unperformed services or other work, and any payment due to the contractor at the time of termination may be adjusted to cover any additional costs to the local government because of the contractor’s default.

If termination for convenience is effected by the local government, the equitable adjustment shall include a reasonable profit for services or other work performed for which profit has not already been included in an invoice. For any termination, the equitable adjustment shall provide for payment to the contractor for services rendered and expenses incurred prior to receipt of the notice of intent to terminate, in addition to termination settlement costs reasonably incurred by the contractor relating to commitments (e.g., suppliers, subcontractors) which had become firm prior to receipt of the notice of intent to terminate.

Upon receipt of a termination action under paragraphs (a) or (b) above, the contractor shall promptly discontinue all affected work (unless the notice directs otherwise) and deliver or otherwise make available to the local government all data, drawings, reports

RFQ 27-03 Standby Audit Services Page 15 of 42 specifications, summaries and other such information, as may have been accumulated by the contractor in performing this contract, whether completed or in process.

Failure of the Contractor to comply with all Federal, State, and Local Laws, Rules, and Regulations shall constitute grounds for the County to immediately terminate this Contract for cause and declare the Contractor to be non-responsible for bidding or proposing on future contracts for one year from the date the County notifies the Contractor of such non-compliance

PROTEST

A notice of protest must be submitted in accordance with section 2-114 of the Bay County Code, as amended from time to time. If a party intends to initiate such an action, it must electronically notify the Chief Procurement Officer and the County Attorney no later than one business day after notice of the awarding authority’s decision.

SUBMITTAL REQUIREMENTS

Each Firm’s submittal shall include sufficient information to enable the County to evaluate the capability of the Firm to provide the desired services. The data shall be significant to the project and discussions of past performances on other projects shall be minimized except as they relate to the proposed work.

Submittals shall be prepared simply and economically, providing a straightforward, concise delineation of Respondent’s capabilities to satisfy the requirement of the RFQ.

Colored displays and promotional material are not desired; however, technical literature may be included as attachments to the Submittal.

Respondents submitting paper submittals should submit one (1) original clearly labeled “Original” and one (1) electronic version of the package. The electronic version should be in pdf format on usb drive.

Respondents submitting an electronic submittal should submit one (1) electronic version of the package in pdf format through the OpenGov web portal.

Electronic versions submitted via e-mail will not be accepted. If the submittal contains confidential information, such information shall be in a separate pdf document marked confidential. Submittals shall be valid to BAY COUNTY for a period of 180 days after the opening.

Emphasis in each Submittal must be on completeness and clarity of content.

In order to expedite the evaluation of Submittals, it is essential that Respondents follow the format and instructions contained in the RFQ.

The following information is the minimum content required for the Submittal and will be used to compare and evaluate the firms:

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(Please number and title tabs for each section as indicated).

1) Table of Contents (Tab 1)

a) Clearly identify all sections referenced below.

b) Sections shall be separately tabbed for ease of reference.

2) General Information (Tab 2) – 20 points

a) Firm information

i) Name, address, phone, fax, email, Federal ID#, and website (if applicable)

ii) Date the firm was established under the name given.

iii) Type of ownership or legal structure of the firm. (Corporation, joint venture, partnership)

iv) Incorporation by the Secretary of State and current Florida Professional License.

v) Brief history of the firm.

Vi) Indicate if the firm is a certified minority business enterprise

b) Summary of the firm’s current workload and ability to satisfy the County requirements.

3) Approach and Understanding of the Project (Tab 3) – 30 points This should be a narrative description and any applicable illustrations to show that the firm understands all elements of the RFQ. Describe your proposed approach to carrying out the work outlined in the scope of services.

4) Technical Proposal (Tab 4) – 50 points

a) General Requirements

i) The purpose of the Technical Proposal is to demonstrate the qualifications, competence and capacity of the firms seeking to undertake an independent audit of Bay County in conformity with the requirements of this request for proposals. As such, the substance of proposals will carry more weight than their form or manner of presentation. The Technical Proposal should demonstrate the qualifications of the firm and of the particular staff to be assigned to this engagement. It should also specify an audit approach that will meet the request for proposals requirements.

ii) The Technical Proposal should address all the points outlined in the request for proposals. The proposal should be prepared simply and economically providing a straight-forward, concise description of the proposer’s capabilities to satisfy the requirements of the request for proposals.

b) Independence

i) The firm should provide an affirmative statement that it is independent of Bay

County as defined by generally accepted auditing standards and the U.S.

General Accounting Office’s “Government Auditing Standards” (2003).

ii) The firm also should provide an affirmative statement that it is independent of all of the component units of Bay County as defined by those same standards.

iii) The firm should also list and describe the firm’s professional relationships involving Bay County or any of its agencies or component units for the past five

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(5) years, together with a statement explaining why such relationships do not constitute a conflict of interest relative to performing the proposed audit.

iv) In addition, the firm shall give Bay County written notice of any professional relationships entered into during the period of this agreement.

c) License to Practice in Florida

i) An affirmative statement should be included indicating that the firm and all assigned key professional staff are properly licensed to practice in Florida.

d) Firm Qualifications and Experience

i) The proposer should state the size of the firm, the size of the firm’s governmental audit staff, the location of the office from which the work on this engagement is to be performed, and the number and nature of the professional staff to be employed in this engagement on a full-time basis and the number and nature of the staff to be employed on a part-time basis.

ii) If the proposer is a joint venture or consortium, the qualifications of each firm comprising the joint venture or consortium should be separately identified and the firm that is to serve as the principal auditor should be noted, if applicable.

iii) The firm is also required to submit a copy of the report on its most recent external quality control review, with a statement whether that quality control review included a review of specific government engagements.

iv) The firm shall also provide information on the results of any federal or state desk reviews or field reviews of its audits during the past three (3) years. In addition, the firm shall provide information on the circumstances and status of any disciplinary action taken or pending against the firm during the past three

(3) years with state regulatory bodies or professional organizations.

e) Partner, Supervisory, and Staff Qualifications and Experience

i) Identify the principal supervisory and management staff, including engagement partners, managers, and other supervisors, and specialists, who would be assigned to the engagement. Indicate whether each such person is licensed to practice as a certified public accountant in Florida. Provide information on the government auditing experience of each person, including information on relevant continuing professional education for the past three (3) years and membership in professional organizations relevant to the performance of this audit.

ii) Provide as much information as possible regarding the number, qualifications, experience, and training, including relevant continuing professional education, of the specific staff to be assigned to this engagement. Indicate how the quality of staff over the term of the agreement will be assured.

iii) Engagement partners, managers, other supervisory staff and specialists may be changed if those personnel leave the firm, are promoted or are assigned to another office. These personnel may also be changed for other reasons with the express prior written permission of Bay County. However, in either case, Bay County retains the right to approve or reject replacements.

iv) Consultants and firm specialists mentioned in response to this request for proposal can only be changed with the express written permission of Bay County, which retains the right to approve or reject replacements.

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v) Other audit personnel may be changed at the discretion of the proposer provided that replacements have substantially the same or better qualifications or experience.

f) Prior Engagements with Bay County

i) List separately all engagements within the last five (5) years, ranked on the basis of total staff hours, for Bay County by type of engagement (i.e., audit, management advisory services, other). Indicate the scope of work, date, engagement partners, total hours, the location of the firm’s office from which the engagement was performed, and the name and telephone number of the principal client contact.

g) Similar Engagements with Other Governmental Entities

i) For the firm’s office that will be assigned responsibility for the audit, list the most significant engagements (maximum of 5) performed in the last five (5) years that are similar to the engagement described in this request for proposal.

These engagements should be ranked on the basis of total staff hours. Indicate the scope of work, date, engagement partners, total hours, and the name and telephone number of the principal client contact.

h) Specific Audit Approach

i) The proposal should set forth a work plan, including an explanation of the audit methodology to be followed, to perform the services required in the Scope of Services. In developing the work plan, reference should be made to such sources of information as Bay County’s budget and related materials, organizational charts, manuals and programs, and financial and other management information systems.

ii) Proposers will be required to provide the following information on their audit approach:

(1) Proposed segmentation of the task(s).

(2) Level of staff and number of hours to be assigned to each proposed segment of the task(s).

(3) Sample size and the extent to which statistical sampling is to be used in the task(s).

(4) Type and extent of analytical procedures to be used in the task(s).

(5) Approach to be taken to gain and document an understanding of Bay

County’s internal control structure and fraud risks.

(6) Approach to be taken in determining laws and regulations that will be subject to audit test work.

(7) Approach to be taken in drawing audit samples for purposes of tests of compliance.

(8) Identification of Anticipated Potential Audit Problems

(a) The proposal should identify and describe any anticipated potential audit problems, the firm’s approach to resolving these problems and any special assistance that will be requested from Bay County.

i) Report Format

i) The proposal should include sample formats for required reports.

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5) Required Additional Forms (Tab 8)

a) Submittal Form

b) Addendum Acknowledgement

c) Affidavit of Compliance with Section 287.138, Florida Statues, Contracting with

Foreign Entities of Concern

d) Affidavit of Compliance with Section 787.06, Florida Statues, Human Trafficking

Attestation

e) Anti-Collusion Clause

f) Certification Regarding Scrutinized Companies List

g) Conflict of Interest

h) Drug Free Workplace

i) Waiver of Exemption of Meetings/Presentations

ANTICIPATED SCHEDULE

This schedule may be altered solely at the County’s discretion:

RFQ Advertisement Monday, October 5, 2026 Questions Due Date Monday, October 26, 2026 Submittal Deadline Wednesday, November 4, 2026 Evaluations November 5, 2026 – November 30, 2026 Board Meeting for recommended award December 15, 2026

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EVALUATION PROCESS AND CRITERIA

Representatives from the County Purchasing Department will review the submittals for completeness. Those submittals deemed complete and responsive will be forwarded to the Evaluation Committee.

Evaluation Committee

A. Evaluation Committee may consist of 3 or 5 members or the Board of County Commissioners. Initial scoring and final ranking may be determined by separate Evaluation Committees.

B. The County Manager or designee shall determine the Evaluation Committee(s) that will best serve the needs of the County.

C. Membership of all Evaluation Committees shall be approved by the County Manager or designee.

D. The Purchasing Department will provide reasonable notice of all meetings, no less than 72 hours in advance of such scheduled meeting, excluding holidays and weekends, by posting a Notice of Evaluation Committee Meeting on the public notice bulletin board in the Purchasing Department and on the Bay County website.

E. Contact with the Evaluation Committee. Members of the Evaluation Committee are prohibited from discussing a project with any professional or professional firm that may submit a proposal during the procurement process, except in formal committee meetings.

F. Evaluation of Submittals. Only written responses of statements of qualifications, performance data, and other data received in the purchasing office by the publicized submission time and date shall be evaluated.

G. The initial ranking of submittals is based upon the points given in the scoring sheet utilizing the evaluation criteria in the RFQ.

H. Shortlisting. The best-qualified respondents shall be based upon the Evaluation Committee's ability to differentiate qualifications applicable to the scope and nature of the services to be performed as indicated by the ratings on the scoring sheet.

Typically, the top three rated firms, if there are at least three responsive respondents, will be considered as the shortlisted firms, unless the County Manager, after input and discussion with the Evaluation Committee, approves adding additional firms to the shortlist.

I. Presentations/Interviews. The Evaluation Committee may choose to conduct formal presentations/interviews with shortlisted firms prior to final ranking.

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J. Final Ranking. The Evaluation…