Pulaski County Health Center
Pulaski County Home Health Agency
101 12th Street, Crocker MO 65452
Health Center 573/736-2217 WIC 573/736-2218 Fax 573/736-5370
Home Health Agency 573/736-2219 Fax 573/736-5847
Waynesville WIC 573/774-3115 Health Center 573/774-3820 Fax: 573/774-3375
www.pulaskicountyhealth.com
REQUEST FOR PROPOSALS FOR PROFESSIONAL AUDITING SERVICES
August 14, 2015
I. Introduction
A. General Information
The purpose of the RFP is to obtain the services of a public accounting firm, whose principal officers are independent Certified Public Accountants (CPAs), who are licensed by the Missouri State Board of Public Accountancy to perform a financial and compliance audit of the Pulaski County Health Center & Home Health Agency (PCHC) financial statements for the fiscal years ending in December 31, 2015, with the option of the part of the PCHC of extending the contract for two (2) additional two (2) year terms.
Financial statement audits determine (1) whether the financial statements of an audited entity present fairly the financial position in accordance with generally accepted accounting principles, and (2) whether the entity has complied with laws and regulations for those transactions and events that may have a material effect on the financial statements.
B. Term of Engagement
The PCHC is seeking proposals from qualified independent firms of CPAs to perform an audit of the PCHC’s financial statements for the fiscal year ending December 31, 2015, with the option on the part of the PCHC of extending the contract for two (2) additional two (2) year terms. The successful Auditor shall furnish all labor, materials, equipment and supervision necessary for the audit services.
11. Nature of Services Required
A. General
The PCHC is soliciting the services of qualified firms of Certified Public Accountants to perform an audit of the PCHC’s financial statements for the fiscal year ending December 31, 2015, with the option on part of the PCHD of extending the contract for two (2) additional two (2) year terms. These audits are to be performed in accordance with the provisions contained in this request for proposal.
B. Scope of Work to be Performed
The Pulaski County Health Center desires the Auditor to express an opinion on the fair presentation of the financial statements of the PCHC in conformity with generally accepted accounting principles.
1. Financial audit – The Auditor will examine the financial statement of the PCHC in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Audit Standards, issued by the Comptroller General of the United States. The examination shall result in the preparation of financial statements for the audited records of the PCHC with the auditors’ opinion thereon. The Auditors opinion shall be unqualified and the auditors shall furnish to the PCHC, on a timely basis, its reasons for disclaiming an opinion, issuing a qualified opinion or rendering an adverse opinion.
2. Compliance audits – The Auditor shall also include the examination in accordance with Government Accounting Standards (GAS), and State and Local laws and regulations when applicable.
3. Report on Internal Controls – The Auditor shall issue a report on internal controls to the PCHC’s Board of Directors containing recommendation to strengthen internal control in accordance with the Specifications for Audits of Authorities, Boards and Commissions.
4. Submission of reports – The Auditor shall provide an original of the financial statements and auditors’ report for the PCHC not later than March 31st.
C. Auditing Standards to be Followed
To meet the requirements of this request for proposals the audit shall be performed in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Specifications for Audits of Authorities, Boards, and Commissions, issued by the Auditor of Public Accounts of the State of Missouri.
Publications relative to the proposed audit:
· Government Auditing Standards, issued by the Comptroller General of the United States;
· AICPA’s Audit Guides for State & Local Governmental Units or Non-for-Profit Organizations.
D. Reports to be Issued
1. Reports Issued – Following the completion of the audit of the fiscal year’s financial statements, the auditor shall issue:
· A report on the fair presentation of the PCHC’s financial position, as well as results from operation and cash flows in conformity with generally accepted accounting principles
· A report on compliance and internal controls over financial reporting based on an audit of the financial statements
· A report on compliance and internal controls that shall include all material instances of noncompliance. All nonmaterial instances of noncompliance shall be reported in a separate management letter, which shall be referred to in the report on compliance and internal controls.
· In the required report(s) on compliance and internal controls, the Auditor shall communicate any reportable conditions found during the audit. Reportable conditions that are also material weaknesses shall be identified as such in the report. Non-reportable conditions discovered by the auditors shall be reported in a separate letter to management, which shall be referred to in the report(s) on compliance and internal controls. The Auditor shall be required to make an immediate, written report of all irregularities and illegal acts, or indications of illegal acts of which they become aware to the PCHC’s Board of Trustees.
2. Reporting to the Finance Committee / Board of Trustees
The Auditor shall assure themselves that the Finance Committee and/or the Board of Trustees is informed of each of the following:
· The auditor’s responsibility under generally accepted auditing standards,
· Significant accounting policies,
· Management judgments and accounting estimates,
· Significant audit adjustments,
· Other information in documents containing audited financial statements,
· Disagreement with management,
· Major issues discussed with management prior to retention
The Auditor will also be required to present the report to the PCHC’s Board of Trustees at a regularly scheduled meeting.
E. Working Paper Retention and Access to Working Papers
The Auditor’s programs and workpapers will be available for routine review by the PCHC upon request. The Auditor will retain workpapers related to the PCHC audit for three years after final issuance of audit reports and make such workpapers available to the Auditor’s successor in the event of contract termination without additional charge to the PCHC or successor auditor. The PCHC will have the right, title, and interest in or to all specified or unspecified interim and final products, work plans, project reports and/or presentations, data, documentation, computer programs and/or applications, and documentation developed or generated during the completion of this project, including without limitation, unlimited rights to use, duplicate, or disclose any part thereof in any manner and for any purpose, the right to permit or prohibit any other person, including the Auditor from doing so.
III. Description of the Entity
The Pulaski County Health Center was established in 1941 and run by the state. In 1950 the health department was incorporated and in 1951 under State Statues 205.010 through 205.050 a mill tax was passed by the citizens, thus bringing the authority of the health department under a Board of Trustees. The PCHC is authorized to acquire, finance, contract, operate, and maintain public health services and serve as community leaders in performing core public health functions of assessment, planning and policy development.
The Pulaski County Health Center (PCHC) Board of Trustees consists of five (5) members who are elected for a term of four (4) years by the residents of Pulaski County. Regular meetings are held once a month, with special meetings scheduled as needed.
The goal of the health department is to prevent and/or control communicable diseases and environmental health issues, safeguard the public, and reduce the burden of chronic diseases.
Pulaski County Home Health, a subsidiary of PCHC, functions as a home health agency which provides services in skilled nursing care, physical therapy, and occupational therapy.
IV. Financial Status and Operations
PCHC receives funding from local taxes, donations, federal/state grants and various other sources including local government and Missouri Foundation for Health. The health center disburses funds through two main bank checking accounts: (1) the “unified account” is used to disburse all general expenses and payroll of the agency; and (2) the “interest account” is used for the deposit of interest from CD’s / Securities and income from rental property.
On a monthly basis, an average of 115 checks and 32 direct deposits are disbursed from the unified account. Checks from the unified account are disbursed approximately twice a month and payroll direct deposits on the 15th and 30th of each month (If these dates fall on a weekend, deposits are made on the preceding Friday).
V. Time Requirements
The following is a list of key dates up to and including the date proposals are due:
Request for proposal issued September 2, 2015
Receipt of proposals November 15, 2015
Review of proposals by BOH November 30, 2015
Contract awarded November 30, 2015
VI. Assistance to be Provided to the Auditor
The PCHC will assemble required supporting documentation, prepare necessary confirmations and correspondence, and provide other accounting data needed by the Auditor.
VII. Report Preparation & Deadline of Submissions
To be considered, one (1) original and two (2) copies of a proposal responsive to this Request shall be received no later than 5:00 pm on November 15, 2015. The PCHC reserves the right to reject any or all proposals submitted. Email submissions of proposals are acceptable and shall be addressed to Deborah Baker, Health Director at .
Proposals submitted will be evaluated by the PCHC Health Director. The selection criteria to be used in evaluating this proposal are detailed in section IX and include both technical ability and timeliness of audit. The contract is expected to be awarded at the PCHC’s regularly scheduled Board meeting on November 30, 2015.
VIII. Criteria for Evaluating RFP
The Board of Trustees, Health Director, and Fiscal personnel will be involved in evaluating the RFP’s. Factors taken into consideration when reviewing the RFP”s is 1) responsiveness of the bidder to the request for proposal; 2) past experience of the bidder, particularly the auditing of federal programs; 3) bidder’s staff professional qualifications and technical abilities; and 4) results of the bidder’s external quality control reviews.
IX. Proposal Requirements
A. Format of the Proposal
Proposals shall be as thorough and detailed as possible so that the PCHC may properly evaluate the Proposer’s capabilities to provide the required services. The proposer is required to submit the following items as a complete proposal:
1. Title Page:
Show the RFP subject, the name of the Proposer’s firm, local address, telephone number, name of contact person and date
2. Letter of Transmittal Representations of the Proposer to include:
a. The qualifications and experience of the firm in auditing similar entities; including names, addresses, and telephone numbers of at least three (3) persons who may be contacted for reference. The auditing experience should be described in detail, always including scope of work and type of reports issued. State the number of years the firm and managing office have been in business. Identify the locations of other offices that will be involved in performing scope of services and their role in those services.
b. A list of the personnel to be assigned to the audit, including a description of their professional qualifications and relevant experience.
c. The Proposer’s approach to the audit engagement interface with personnel, effects of electronic data process, audit risk and materiality, and timing of the audit work.
d. The name, position and telephone number of the contact person authorized to conduct negotiations and discuss the proposal.
e. A statement of assurance that the firm is independent in accordance with the Code of Professional Ethics of the AICPA, and will comply with all Federal, State and Local laws and regulations in the performance of this engagement.
f. A statement indicating the firm’s participation in an external quality control review program and a copy of the most recent external quality control review report.
g. A statement of assurance that all requirements stated in this Request for Proposal are acceptable and will become a part of the final contract.
h. The approximate date the audit will begin (including the preliminary field work) and end, as well as approximate dates for delivery of the financial statements and Auditor’s report(s).
3. Inquiries
Inquiries concerning the request for proposals and the subject of the request for proposals should be made to:
Pulaski County Health Center
Deborah Baker
Health Director
101 12th Street Crocker MO 65452
Phone: (573) 736-2217
Email:
A summary of the inquiry and the PCHC’s response may be provided to all other Proposers.
4. Right to Reject Proposals
Proposals shall be signed by an authorized representative of the firm. All information requested must be submitted. Failure to submit all requested information may result in the rejection of the proposal. Mandatory elements are those required by law or regulation or are such that they cannot be waived and are not subject to negotiation.
X. Evaluation Procedures
Proposals meeting the mandatory elements will be evaluated and scored for technical qualification. The following represents the principal selection criteria which will be considered during the evaluation process.
A. Mandatory Elements
1. The firm is independent and licensed to practice in Missouri.
2. The firm adheres to the instructions in this request for proposal on preparing and submitting the proposal.
3. The firm submits a copy of its last external quality control review report and the firm has a record of quality audit work.
B. Technical Qualifications
1. The skill, experience, independence and training of the firm and specified persons who will be performing the service is requested
2. Proposer location(s), i.e. Availability for Service and Consultation
3. Cost of Audit Services
4. Availability to complete and submit the audit and financial statements in order to meet required deadlines.
XI. Other Matters
A. Payment Terms
Interim billings are not to exceed 80% of agreed fee and payment will be made within 20 days of receipt of an invoice. Final payment will be made when PCHC Board of Trustees has determined the total work effort has been satisfactorily completed and five (5) copies of the final comprehensive audit report have been delivered and accepted by PCHC Board of Trustees.
B. Ethics in Public Contracting
The proposer certifies that its bids or proposals are made without collusion or fraud and that it has not offered or received any kickbacks or inducements from any other bidder, supplier, manufacturer, or subcontractor in connection with its bid or proposal, and it has not conferred on any public employee having official responsibility for this procurement transaction, any payment, loan, subscription, advance, deposit of money, services, or anything of more than nominal value, present or promised unless consideration of substantially equal or greater value was exchanged.