Audit Services/Horseman Associates

The Commonwealth of Pennsylvania, through the Office of the Budget, Office of Comptroller Operations, is soliciting Request for Qualifications (RFQ) for audit services covering four specific Horsemen's Associations across multiple counties including Bucks, Cumberland, Dauphin, Washington, and others. The procurement seeks a contractor to perform two annual financial audits for each Horsemen's Association and its affiliates: one audit of financial statements prepared in accordance with GAAP, and a second audit of Racing Fund cash receipts and disbursements following Government Auditing Standards (GAGAS). Key deliverables include comprehensive financial reports with recommendations for fund maintenance and administration, supplementary schedules reconciling Racing Fund amounts, and reports on internal controls and compliance with the Pennsylvania Horse Development and Gaming Act. The solicitation is restricted to contractors qualified under ITQ Contract 4400007410 and requires draft reports to be submitted to the issuing officer for review before final issuance. The RFQ was posted on December 5, 2012, with proposals due by December 27, 2012, and a pre-proposal conference scheduled for December 13, 2012. Evaluation will be conducted on a lot-by-lot basis, with the potential for a single contractor to be awarded multiple or all audit lots.

The procurement includes specific requirements for Small Diverse Business (SDB) participation, indicating a commitment to inclusive contracting practices. Bidders may propose on one, two, three, or all four audit lots, which correspond to the Pennsylvania Harness Horsemen's Association, Pennsylvania Thoroughbred Horsemen's Association, Pennsylvania Division Horsemen's Benevolent & Protective Association, and Meadows Standardbred Owners Association. The resulting purchase order will have a three-year term, ending either September 30, 2015, or March 31, 2016, depending on the specific association's fiscal year end. While specific budget ranges are not explicitly stated, the RFQ requires pricing for each audit year, including costs for auditing known affiliate organizations. The Commonwealth intends to award one responsive and responsible contractor per lot based on the outlined evaluation criteria. Contractors must demonstrate compliance with Pennsylvania's fiscal code (Act 87 of July 2, 2012) and be prepared to complete audits within 90 days after the end of each organization's fiscal year, which is primarily December 31st.