Early Learning Coalition of Northwest Florida, Inc.
Request for Proposals – Auditing Services # 010- 11/12
Request for Proposals
SECTION 1: INTRODUCTION
1.1STATEMENT OF NEED
The Early Learning Coalition of Northwest Florida, Inc. (hereinafter “Coalition’) was organized as a not-for-profit 501 (c) (3) corporation under the laws of the State of Florida on September 26, 2005. The purpose of the Coalition is to grow healthy children, parents, and the relationship between them. The Coalition is designed and dedicated to serving the families and children of its seven-county service area (Bay, Calhoun, Franklin, Gulf, Holmes, Jackson and Washington counties) based on its values of compassion, dedication, discipline, excellence, honesty, respect, and safety. These values provide the framework for how the Coalition interacts with its families, customers, and community partners. This same value-driven framework is expected to be evident in any partner; provider, vendor, or subrecipient the Coalition aligns itself with.
The Coalition envisions a Northwest Florida where all children receive world class early education and care thereby being fully prepared to learn upon entering kindergarten. This will become reality because of a committed team of children, parents, volunteers, and professionals. The Coalition has been designated by Chapter 411, F.S. to provide early learning services (School Readiness services)and by Part V of Chapter 1002, F.S. as the agency responsible for the administration of the Voluntary Pre-Kindergarten Program (hereinafter “VPK”) for its seven-county service area.
At this time, the Coalition is announcing its interest in soliciting competitive responsesfrom qualified Proposersto provide a financial and compliance audit for the fiscal year ending June 30, 2012 based on the criteria described in Section 3 of this Request for Proposals (hereinafter “RFP”). The Coalition will be entering into a contract for these services for the period of one (1) year with an option to renew annually for up to two (2) additional one (1) year periods subject to:
- Satisfactory performance as determined by the Coalition
- Availability of funds as determined by the Coalition
The Coalition issues this RFP with the explicit understanding that minor and major changes may be made, up to and including the option to rescind this RFP in its entirety, if such is in the best interest of the Coalition.
1.2ELIGIBLE PROPOSERS
Only licensed Certified Public Accountants properly organized in accordance with State and Federal law and in business for at least one year may submit a Proposal for the provision of services as defined within this RFP. Minority operated businesses are encouraged to submit a Proposal.
No Proposer will be considered if:
1)The Proposer has been placed on the discriminatory vendor list pursuant to Section 287.134, F.S.
2)The Proposer has been debarred or suspended or otherwise determined to be ineligible to receive federal and/or state funds by an action of any governmental agency.
3)The Proposer’s previous contract(s) and /or lease(s) with the Coalition or any other State of Florida or state affiliated agency including other Early Learning Coalitions have been terminated for cause.
4)The Proposer’s name appears on the convicted vendor list.
5)For any cause for which the Proposer is determined non-responsive or non-responsible.
1.3HISTORICAL BACKGROUND
The Florida Legislature mandates the Coalition to provide School Readiness and Voluntary Prekindergarten services that are developmentally appropriate, research-based, involve parents as their child’s first teacher, serve as preventive measures for children at risk of future school failure, enhance the educational readiness of eligible children, and support family education.
As mandated by Florida Statutes, the Coalition maintains an active Board of Directors (hereinafter “Board”) comprised of committed members of government, various County School Districts, state agencies, the private business sector, concerned citizens, and public, private and faith-based child care providers.
The primary responsibility of the Coalition is to ensure the provision of a unified infrastructure of services that support the development of healthy children, parents, and the relationship between them. The Coalition’s mission addresses increasing the quality, availability, and accessibility of early learning opportunities for every child from birth to entrance into kindergarten, for its seven-county service area and, as funding permits, to assist families to achieve self-sufficiency through the provision of child care services. To meet these goals, the Coalition has established a system of care that emphasizes the coordination of programmatic, administrative and fiscal standards across all Coalition funded child care and early learning programs.
1.4AUTHORITIES
This RFP is issued in compliance with the following programmatic authority:
1)Authority for the Florida Office of Early Learning and for the local School Readiness Coalitions is provided in 411.01 F.S.
2)Authority for the Voluntary Pre-Kindergarten Education Program is provided in Part V of Chapter 1002, F.S.
1.5FURTHER CONDITIONS
It is essential to the administration, coordination, availability, and delivery of School Readiness and VPK services that the Proposerbe impartial in all matters. Therefore, the Coalition reserves the right to reject a Proposal where there will be a continuing or frequently recurring conflict between the Proposer’s private interests and the performance of the Proposer’s duties in the public’s interest.
This RFP does not commit or obligate the Coalition to award a contract, to commit any funds identified in this RFP document, to pay any costs incurred in the preparation or presentation of a Proposal to this RFP, to pay for any costs incurred in advance of the execution of a contract.
Payment for the provision of services from any contract award resulting from this RFP is contingent upon annual appropriation by the State of Florida Legislature and availability of any and all applicable federal funds.
The Coalition furthermore reserves the right to:
1)Reject any and/or all Proposals in whole or in part as the Coalition deems is in its best interest.
2)Change or waive any provisions set forth in this RFP.
3)Return non-responsive Proposals without review.
4)Waive informalities and minor irregularities in Proposals received, as the Coalition deems appropriate.
5)Request additional data, technical or price revisions, or oral presentations in support of the written Proposal.
6)Independently determine that an arms-length agreement exists between the Proposer and any sub-contractors or vendors they might choose to use.
7)Verify any factual information as it is presented within the Proposal.
8)Require the establishment of escrow accounts for a Proposer that currently has outstanding debts to the Coalition as a result of audits or monitoring reviews.
9)Conduct an analysis that may include, but is not limited to, a review of the Proposer’s prior auditing experience, prior experience auditing not-for-profit organizations, and personnel qualifications.
10)Change specifications and modify contracts as necessary to facilitate compliance with legislation, regulations and policy directives, to manage funding and/or to meet the needs of children, families, and caregivers.
11)Conduct analysis of the projected costs submitted by the Proposer in response to this RFP.
12)To make any and all determinations exclusively which it deems necessary to protect the best interests of the Coalition, early learning programs and/or the families and children who are served by the Coalition either directly or indirectly through any of its contractors. The absence of the Coalition setting forth a specific reservation of rights does not subject other areas of any contract resulting from this RFP to mutual agreement.
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SECTION 2: RFP PROCESS
2.1PROCUREMENT SCHEDULE
The Coalition’s RFP process will generally adhere to the following procurement schedule. The dates and locations listed below are subject to change. Proposers will be notified of any changes made to the procurement schedule. All times are Central Standard Time.
ACTIVITY / DATE / LOCATION*Announcement of Intent to Release Requests for Proposals / May21, 2012 / Announcement will be posted through email and Coalition website
Request for Proposals Released / May21, 2012 / 703 W. 15th Street, Suite A
Panama City, FL32401
Last day for submission of
written inquiries / May30, 2012
2:00 p.m. / 703 W. 15th Street, Suite A
Panama City, FL32401
Coalition response to
written inquiries / June5, 2012
2:00 p.m. / Responses will be sent via email and posted on Coalition
website
Proposals due / June21, 2012
4:00 p.m. / 703 W. 15th Street, Suite A
Panama City, FL32401
Initial opening of Proposals / June22, 2012
9:00 a.m. / 703 W. 15th Street, Suite A
Panama City, FL32401
Posting of award / June29, 2012
11:00 a.m. / 703 W. 15th Street, Suite A
Panama City, FL32401
*Locations subject to change. Notification of any changes will be made to all interested parties as well as posted at the website.
2.2CONTACT PERSON
The Early Learning Coalition of Northwest Florida, Inc. serving Bay, Calhoun, Franklin, Gulf, Holmes, Jackson, and Washington counties, issues this RFP. The contact person listed below is the sole point of contact for this RFP.
Kenneth H. Whittaker, Contracts and Compliance Director
Early Learning Coalition of Northwest Florida, Inc.
703 W. 15th Street, Suite A
Panama City, Florida32401
Phone: 850-747-5400, extension 103, direct line 850-392-2247
Facsimile: 850-747-5450
E-Mail:
Note: Florida has a very broad public records law. Most written communications to or from state officials or appointed councils regarding state business are public records which are available to the public and media upon request. E-mail communications may therefore be subject to public disclosure.
2.3LIMITATIONS ON CONTACTING COALITION PERSONNEL
Proposers are prohibited from contacting Coalition personnel or Board members regarding this solicitation other than the contact person identified in Section 2.2 of this document. Any violation may result in the disqualification of the Proposer. Please refer to Section 2.6 for instructions regarding inquiries.
2.4INTENT TO SUBMIT A PROPOSAL
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2.5PROPOSER’S PRE-PROPOSAL CONFERENCE
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2.6INQUIRIES
All inquiries requesting clarification regarding this RFP must be made in writing to the identified contact person and received no later than May30, 2012,2:00 p.m. INQUIRIES MAY BE SUBMITTED IN PERSON OR VIA CERTIFIED MAIL, FACSIMILE, OR ELECTRONICALLY. It is the responsibility of the Proposer to ensure that facsimiles and electronic information has been received by the Coalition.
Written inquiries received no later than May30, 2012, 2:00 p.m. will be provided electronically to all Proposers. The response to written inquiries will be posted on the web site, distributed by email, and available at the Coalition office no later than 2:00 p.m., June 5, 2012.
Information regarding any addenda to the RFP and copies of written Coalition responses to questions resulting in clarifications or addenda to the RFP will be posted on
2.7ACCEPTANCE OF PROPOSALS
A complete Proposal must be received in the Coalition office no later than 4:00 p.m., CentralStandard Time on June21, 2012 to the following address:
Kenneth H. Whittaker, Contracts and Compliance Director
Early Learning Coalition of Northwest Florida, Inc.
703 W. 15th Street, Suite A
Panama City, Florida32401
RFP # 010 – 11/12 Auditing Services
FACSIMILES OR ELECTRONIC TRANSMISSIONS WILL NOT BE ACCEPTED
The Proposal shall be submitted in a sealed packagecontaining the original and six (6) hard copies of the Proposal for the purpose of review by the Committee:
Package Contents:
1)Page 1 - Fatal Criteria Checklist (Appendix A)
**Failure to comply with all Fatal Criteria will render a Proposal non-responsive and ineligible for further evaluation.
2)Page 2 – Request for Proposal Acknowledgement Form (Appendix B)
3)Signed and Completed Audit Requirements, Assurances and certifications (Appendix C)
4)Written Response to Scope of Work (as described in Section 3)
(Refer to Section 7 for Instructions on Submission of RFP documents)
Any Proposal submitted shall remain a valid offer for at least one hundred and eighty (180) days after the Proposal submission date. No changes, modifications or additions to the submitted Proposal will be accepted by or be binding on the Coalition after the May21, 2012 deadline for submitting Proposals has passed.
THE PROPOSER IS SOLELY RESPONSIBLE FOR ASSURING THAT ANYTHING SENT TO THE COALITION ARRIVES SAFELY AND ON TIME. Any submission to the Coalition, including INQUIRIES regarding the RFP, AND/OR PROPOSALS NOT RECEIVED AT EITHER THE SPECIFIED PLACE AND/OR BY THE SPECIFIED DATE AND TIME WILL BE REJECTED AND RETURNED UNOPENED TO THE PROPOSER BY THE COALITION.
2.8WITHDRAWAL OF PROPOSAL
A written request for withdrawal, signed by the Proposer, may be considered if received by the Coalition prior to the Proposal opening time and date indicated in the Procurement Schedule in Section 2.1 of this RFP.
2.9NOTICE TO AWARD
Through completion of the Proposal review process described in Section 8 of this RFP, the Committee will review and score Proposals that have met the Fatal Criteria. The Proposer with the highest Total Proposal Score will be presented to the Coalition’s Board of Directors for Approval to negotiate a contract. Approval will also be requested from the Board to negotiate with the next highest scored proposal in the event agreement cannot be reached with the highest scored proposal. The Proposal scores will be posted on the date specified in the Procurement Schedule in Section 2.1 of this RFP at the following location:
Early Learning Coalition of Northwest Florida, Inc.
703 W. 15th Street, Suite A
Panama City, Florida32401
2.10PROTEST OR DISPUTES
Any person who is adversely affected by a Coalition decision concerning a procurement solicitation and who wants to protest such decision shall file a protest in compliance with section 120.57(3), Florida Statutes. Failure to file a protest within the time prescribed in Section 120.57(3), Florida Statutes, shall constitute a waiver of proceedings under Chapter 120, Florida Statutes.
Any Proposer who desires to file a formal protest to the decision to Award the order, must submit a bond payable to the Coalition in an amount equal to 1% of the total value of the Proposer’s potential lease, which bond shall be conditioned upon the payments of all costs which may be adjudged against him in the administrative hearing in which the action is brought and in any subsequent appellate court proceeding. In lieu of a bond, the Coalition may accept a cashier's check or a money order in the amount of the bond. Failure to file the proper bond at the time of filing the formal protest will result in a denial of the protest.
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SECTION 3: SCOPE OF WORK
3.1 DESCRIPTION OF ENTITY
The Early Learning Coalition of Northwest Florida, Inc. was organized as a not-for-profit Florida corporation under the laws of the State of Floridaon September 26, 2005. The Coalition has been granted an exemption from income taxes under Internal Revenue Code, Section 501(c) (3)as a not-for-profit corporation.
The purpose of the Coalition is to grow healthy children, parents, and the relationship between them. The Coalition is designed and dedicated to serving the families and children of its seven-county service area (Bay, Calhoun, Franklin, Gulf, Holmes, Jackson and Washington counties) based on its values of compassion, dedication, discipline, excellence, honesty, respect, and safety. These values provide the framework for how the Coalition interacts with its families, customers, and community partners. This same value-driven framework is expected to be evident in any partner; provider, vendor, or subrecipient the Coalition aligns itself with.
The Coalition is primarily funded by support from federal and state agencies contracted through the Florida Office of Early Learning (hereinafter “FOEL”). The Coalition provides a coordinated delivery system of school readiness programs that is designed to fully prepare children to learn upon entering the local kindergarten school systems. In addition, part of the Coalition’s mission is to increase the availability, affordability and quality of child care services to children. The children who qualify for these programs are at-risk and/or from low-income families.
The Coalition administers and operates the grants received from FOEL through direct operations with an annual operating budget of approximately $18 million. The Coalition operates three major programs:
1. Direct Child Care – payments to approved providers for child care.
2. Non-Direct Child Care – directly incurred costs for support of child care services such as eligibility determination, training for providers, and resource and referral services.
3. Quality Initiatives – payments for directly incurred costs designed to enhance experiences for children, staff, or other early childhood professionals.
3.2 SCOPE OF THE FINANCIAL AND COMPLIANCE AUDIT
The purpose of this RFP is to obtain the service of a public accounting firm, whose principal officers are independent certified public accountants, certified or licensed by a regulatory authority of a state or other political subdivision of the United States and in business for at least one year, to perform a financial and compliance audit of the Coalition for the fiscal year ending June 30, 2012. Minority operated businesses are encouraged to submit a Proposal.
The Coalition will be entering into a contract for these services for the period of one year. The contract may be renewed on a yearly basis for a period of up to two years after the initial contract (specifically: fiscal year ending June 30, 2013 and June 30, 2014 respectively) subject to satisfactory performance and the availability of funds, at the discretion of the Coalition.
The financial and compliance audit will be conducted 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 the provisions of the Single Audit Act, Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations and Chapter 10.650, Rules of the Auditor General.
The following financial statement and audit reports are required as part of this audit:
- Statement of Financial Position.
- Supplementary Information as required by OMB and Auditor General.
- Independent Auditor's Report on Schedule of State and Federal Awards.
- Schedule of Expenditures of State and Federal Awards.
- Summary Schedule of Prior Audit Findings
- Independent Auditor’s Report on Compliance and on Internal Control over Financial Reporting based on an audit of financial statements in Accordance with Government Auditing Standards.
- Independent Auditor’s Report on Compliance with Requirements Applicable to Each Major Program and Internal Control Over Compliance in Accordance with OMB Circular A-133.
- Independent Auditor’s Report on Compliance with Requirements Applicable to State Grants and Aids Appropriations.
- Independent Auditor’s Report on Compliance with Laws, Regulations, Contracts, and Grants based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards.
- Management Letter.
- Organization's Response to Management Letter.
- Tax form 990.
- Data Collection form for reporting on Audits of States, Local Governments and Non-Profit Organizations.
3.3PERFORMANCE