CITY OF WILLISTON

50 N.W. MAIN STREET

P.O. BOX 160

WILLISTON, FLORIDA 32696

Phone: 352-528-3060

Fax: 352-528-2877

REQUEST FOR PROPOSAL FOR PROFESSIONAL AUDITING SERVICES

INSTRUCTIONS TO PERSONS SUBMITTING PROPOSALS:

To ensure consideration of your proposal, please follow all instructions provided in each section of the document; please include all required copies of insurance and licenses requested. Proposals shall be signed by the proposer or authorized representative. Any corrections to entries made on proposal forms should be initialed by the person signing the proposal. All proposals not in compliance with the conditions specified herein are subject to rejection.

EXECUTION OF PROPOSAL:

The proposal must contain a manual signature of an individual or of an authorized representative of the proposer in the space provided on the Proposal Form. The proposers name shall be inserted on all other sheets requiring the proposer’s name. In order to insure uniformity, proposals must be submitted on this Proposal Form and the attached pages.

FLORIDA STATUTES ON PUBLIC ENTITY CRIMES:

The 1989 Florida Legislature enacted Section 287.132-133, Florida Statutes, which mandate that a vendor execute a sworn statement pertaining to “Public Entity Crimes” before an award may be made to the successful proposer. This form is included with this Request for Proposals and must be completed, notarized and returned with your proposal. Failure to execute this document shall result in rejection of your bid.

FLORIDA PUBLIC RECORDS LAW:

Sealed bids or requests for proposals received by The City of Williston, pursuant to invitations to bid or requests for proposals/qualifications are exempt from the provisions of subsection (1) and s.24(a), Art. 1 of the State Constitution until such time the City provides notice of a decision or intended decision pursuant to s. 120.57(3)(a) or within 10 days after bid or proposal opening, whichever is earlier. If you believe that your bid/proposal or any portion thereof, is exempt from disclosure under the public records law, state the grounds for your position in CAPITAL LETTERS on the cover sheet accompanying your sealed bid/proposal and a determination will be made as to whether or not it is exempt prior to opening. If a determination is made that it is not exempt from disclosure, the sealed proposal will be returned to you upon request.

INQUIRIES:

All inquiries relating to this Request for Proposals should be addressed to:

Stephen Bloom, Finance Director

E-mail:

Phone: 352-528-3060, Fax: 352-528-2877

Address: 50 N.W. Main Street, P.O. Box 160, Williston, FL 32696

City Hall office hours are 7:30 a.m. to 4:00 p.m., Monday through Friday. Closed for all major holidays.

All inquiries must be received by June 23, 2016, 4:00 p.m., a cone of silence shall be observed after that date and until the date of award.

PROPOSAL OPENING:

Proposals will be opened and recorded, on July 7, 2016 at 4p.m., by City Staff.

INTRODUCTION AND BACKGROUND

BACKGROUND:

The City of Williston(hereafter “City”) is requesting proposals from qualified firms of Certified Public Accountants to audit its financial statements for a period of three years beginning with the fiscal year ended September 30, 2016 through September 30, 2017, with two, one year options to extend upon mutual satisfaction of both parties.

Accounting records for the City are maintained by the City’s Finance Department. Those records include a general fund, utility fund, airport fund, pension fund and special revenue fund.

The City utilizes American Data Group (ADG) software for the management of its financial systems, payroll, and monthly budget records.

The audit shall be performed in accordance with

  • Chapter 11.45 and218.39 of the Florida Statutes which prescribes the requirements for financial audits, and Section 215.97, Florida Statues, which prescribes the requirement for Florida Single Audit Act Audits, and where applicable Rule 10.577(3) Rules of the Auditor General for Local Governmental Entity Audits.
  • Regulations of the State of Florida Department of Financial Services
  • Government Auditing Standardsissued by the Comptroller General of the United States
  • Audits of State and Local Governmental Units – American Institute of Certified Public Accountants
  • Single Audit Acts –Federal and Florida
  • OMB Circular A-133 and other applicable OMB circulars

RFP TIME TABLE:

The anticipated schedule is as follows for this RFP:

  1. RFP available for distribution –June 15, 2016
  2. Deadline for request of additional information - June 23, 2016
  3. Deadline for submittal –July 7, 2016, 4:00 p.m.
  4. Opened and recorded by staff –July 7, 2016 at 4:00 p.m.
  5. Evaluation Committee deadline to review/evaluate proposals – July 11, 2016
  6. Formal recommendation to City Council – July 14, 2016
  7. City Council’s approval, award a contract for audit services – July 19, 2016

DESCRIPTION OF THE CITY AND RECORDS TO BE AUDITED

The City of Williston is a small rural municipality with a population of approximately 2,800. In addition to operating a Police Department, Fire Department, and Municipal Airport, the City provides utilities to its residents such as electricity, water, natural gas, and waste pickup.

PROPOSAL SUBMISSION REQUIREMENTS:

One(1) original and one (1) electronic copy of the complete proposal(s) must be received byJuly 7, 2016, at 4:00 p.m.,all proposals received after the deadline shall be returned unopened to the sender marked “RECEIVED AFTER DEADLINE”. The electronic copy must be formatted as searchable PDF files and stored on a standard USB drive or CD. The electronic copy may not contain video or use embedded fonts.

The original and electronic copy must be submitted in a sealed envelope, stating the following:

  1. Name, address and phone # of proposer
  2. “Proposal for Professional Auditing Services” shall appear clearly marked on the outside of the sealed envelope.
  3. Proposal due date.

Hand-carried and express mail proposals may be delivered to City Hall 50 NW Main Street, Florida, 32696, Monday – Friday, between the hours of 7:30 a.m. and 4:00 p.m. ONLY. The City observes all major holidays. Respondents are responsible for informing all commercial delivery services of this information, and of all delivery requirements, and for ensuring that the required address information and proposal information appears on the outer wrapper or envelope used by the service.

All costs incurred by the vendor firms in preparing proposals in response to this request will not be reimbursed by the City. Submission materials will not be returned to the respondents.

ADDITIONAL INFORMATION OR ADDENDA

Requests for additional information or clarification must be made via e-mail in writing not later than the above specified date. All responses shall be issued back to all proposal holders, so that all firms receive the same equal consideration and information. Where there appears to be a conflict between the RFP and any addenda or additional information, the last information issued by the City shall prevail. Requests for additional information shall be e-mailed no later than June 23, 2016to , all responses shall be replied to as quickly as possible.

RFP POSTPONEMENT/CANCELLATION/WAIVER OF IRREGULARITIES

The City reserves the right to reject any or all proposals, and to waive specifictechnical defects in proposals; and to re-advertise this RFP; and to postpone or cancel, at any time, this RFP process.

WITHDRAWL OF PROPOSALS:

A proposal may be amended or withdrawn only by written notice prior to the proposal opening. Amendments submitted after the original proposal must be submitted in the same manner as the original proposal. Amendments or withdrawals received after the proposal opening will not be effective, and the original proposal submitted will be considered.

CONSIDERATION OF PROPOSALS:

Telegraphic or telephonic proposals will not be considered. The proposer agrees that his/her proposal will not be withdrawn within ninety (90) calendar days following the opening of proposals, and that during such time the proposal will remain firm and irrevocable.

EXCEPTION TO THE RFP:

Proposers may take exceptions to any of the terms of this RFP unless the RFP specifically states NO EXCEPTIONS may be taken. Should a proposer take exception where one is not allowed, their proposal shall be rejected as non-responsive. All exceptions taken must be specific, and the Proposer must indicate clearly what alternative is being offered to allow the City a meaningful opportunity to evaluate and rank proposals.

Where exceptions are permitted, the City shall determine the acceptability of the proposed exceptions and the proposals will be evaluated based on the proposals as submitted. The City reserves the right after evaluation to accept or reject all exceptions.

QUALIFICATIONS OF PROPOSERS:

  • The firm must have been established in Florida and performed CPA services for a minimum of five years.
  • The firm must be a member of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants.
  • The firm should clearly indicate its available government expertise. Resumes should be provided for the partner and manager who would be in charge of the audit.
  • The individuals who will be primarily responsible for the audit must have 24 hours of governmental accounting and auditing CPE.
  • The firm should indicate its approach to peer review and provide a report of the most recent peer review. Indicate whether that peer review included a review of local government client activities.
  • The firm should indicate any disciplinary actions that have been instituted or proposed against the firm during the last three years.
  • The firm should describe the results of any state or federal reviews during the past three years of the firm’s governmental client audit work.

AWARD OF CONTRACT:

The audit proposal evaluation committee will evaluate each proposal submitted and recommend the best proposal to the City Council for award of contract. The audit committee may ask questions of a clarifying nature, if necessary.

SCOPE OF SERVICES

INTENT:

The City requires an external auditor to express an opinion on the fair presentation of its basic financial statements in conformity with auditing standards generally accepted in the United States of America.

The City also requires the auditor to express an opinion on the fair presentation of supplemental information (including combining and individual fund financial statements and schedules) in relation to the basic financial statements taken as a whole.

SCOPE OF WORK

  1. Perform in accordance with generally accepted auditing standards and the standards for financial and compliance audits as required by Chapter 10.550 of the Rules of the State of Florida Auditor General applicable to local governmental entity audits.
  2. The audit shall be a financial audit as defined in Chapter 11.45 1(b), Florida Statutes, and shall be conducted in accordance with generally accepted auditing standards.
  3. Prepare and complete the Comprehensive Annual Financial Report (CAFR).
  4. The audit report shall contain the opinion of the auditor of the financial statements and a report on compliance with applicable legal provisions and bind covenants.
  5. Upon delivery of the CAFR, the auditor shall provide the City financial staff with a copy of their audited trial balance, adjusting entries, and reclassifying entries.
  6. The auditor shall submit a written draft report of any weaknesses found in internal controls.
  7. The auditor shall submit a draft management letter which shall identify management weaknesses observed, assess their effect on financial management, and propose steps to eliminate them.
  8. The auditor shall assist the City in meeting the requirements of the GFOA Certificate program.
  9. The partner in charge of the audit and/or audit manager shall be available to attend at least one public meeting for discussion of the audit report.
  10. The auditor shall, without charge, make available their work papers to any Federal Agency upon request and in accordance with Federal and State Laws and Regulations.
  11. The auditor shall assist the City with other related professional auditing and accounting services as required, including but not limited to, bond issuance, financing, auditing of city contracts and franchises.
  12. The auditor shall assist the City with routine consultations as requested by the City.
  13. The fees quoted in your proposal and included in the contract will be the maximum paid for standard audit services, unless both parties complete and amendment to the contract. If material problems arise which were not reasonably anticipated during the firm’s proposal response, a contract amendment will be negotiated based on the fee schedule accompanying the proposal. No additional work should be performed by the CPA, nor will it be paid for by the City without a written amendment to this contract.
  14. Upon request, the firm will provide a copy of the work papers pertaining to any questioned costs identified in the audit. The work papers must be concise and provide the basis for the questioned costs as well as an analysis of the problem.
  15. Irregularities and Illegal Acts. Auditors shall be required to make an immediate, written report of all irregularities and illegal acts of which they become aware to the City Manager, City Council, and City Attorney, as appropriate.

SPECIAL CONSIDERATION:

  1. The City shall require the audited Financial Statement to be issued in a timely fashion which is compliant with the State of Florida’s deadline for submission of all audited financial statements. The City shall notify the auditor of the number of copies each year of the financial statement they shall require to be sent to each grant agency both state and federal. Also the auditor shall be required to provide the CAFR in PDF searchable format for submittal to the Auditor General’s Office of the State of Florida.
  2. The auditor shall complete and forward form SF-SAC, a Single Audit Requirement described in section 320 of OMB Circular A-133 to the City for filing with the Federal Audit Clearinghouse.
  3. It is anticipated that the auditor may be required to provide assistance under this contract to meet the requirements of all newly issued GASB statements.

Note: exceptions to timeliness and submittal requirements will not be allowed

RATES FOR ADDITIONAL PROFESSIONAL SERVICES:

If it becomes necessary for the City to request the auditor to render any additional services as a result of significant changes in scope or other auditing services, such additional work shall be performed upon request of the City Manager, and with approval of the City Commission, if required. Fees for any such additional work agreed to between the City and the auditor shall be negotiated. However, the City requests that you provide a list of your standard fees for services as part of this proposal.

MANNER OF PAYMENT:

Payments will be made based upon a schedule of payments to be developed upon award of the contract. The City reserves the right to inspect records supporting the auditor’s billings.

WORKING PAPER RETENTION AND ACCESS TO WORKING PAPERS:

All working papers and reports must be retained, at the auditor’s expense, for three years or longer, if such longer retention period is required by any specific Federal or State Agency. The auditor will be required to make working papers available upon request, without charge to the following parties or their designees: City, parties designated by federal or state governments, or by auditors of entities of which the City is a grantee or sub-recipient grantee.

In addition, the auditor shall respond to the reasonable inquiries of successor auditors and allow successor auditors to review working papers relating to matters of continuing accounting significance. As requests for copies of working papers are fulfilled, the auditors will be required to notify the City Manager, and the respective Financial Coordinator of the request as appropriate.

Note: exception to working papers access and inquiries will not be allowed; also agreement must be reached between all parties on working relationship flow.

PROPOSAL FORMAT

Instructions to proposer: Proposals must contain each of the below enumerated documents, each fully completed, signed, and notarized as required. Proposals submitted which do not include the requested documents may be deemed non-responsive and may not be considered for contract award.

A.Format and Contents of Proposal

  1. Title Page

Name of individual/firm/corporation, address and telephone number, the name of the contact person and the date of the proposal.

  1. Table of Contents

The table of contents should outline in sequential order the major areas of the proposal, and all pages of the proposal, and all pages of the proposal, including the enclosures, must be clearly and consecutively numbered and correspond to the table of contents.

  1. Transmittal Letter

A signed letter of transmittal briefly stating the proposer’s understanding of the work to be done, the commitment to perform the work within the time period, a statement why the proposer believes itself to be the best qualified to perform the work and a statement that the proposal is a firm and irrevocable offer for ninety (90) days. The signer must have the authority to bind the proposer to the submitted proposal.

  1. Profile of the Proposal

Proposer must have adequate organization facilities, equipment, and personnel to ensure prompt and efficient services to the City. The City reserves the right before recommending any award to inspect the facilities, organization, and financial condition or take any other action necessary to determine the ability to perform in accordance with specifications, terms, and conditions.

  1. Technical Proposals

The technical proposal is a narrative which addresses the scope of the work, the proposed approach to the work, the schedule of the work, and any other information called for by the RFP which the proposer deems relevant.

  1. Price Proposal

Price proposals shall provide a detailed rate structure and clearly indicate the firms fee structure is for the services requested, or for the additional items as requested in Section II “Rates for Additional Services”.

Fee Proposal shall include the following:

  1. Fee for year one audit services
  2. Fee for year two audit services
  3. Fee for year three audit services

If this proposal is a joint venture, the proposal shall include similar information on the other firm(s) involved.