Audit-RG.RFP - Betty
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REQUEST FOR PROPOSALS FOR INDEPENDENT AUDIT SERVICES FOR THE CITY OF PEMBROKE PINES RFP-FN-05-02 APRIL 4, 2005 10100 PINES BOULEVARD PEMBROKE PINES, FLORIDA 33026-6041 CITY OF PEMBROKE PINES INDEPENDENT AUDIT SERVICES RFP-FN-05-02 April 4, 2005 RFP #FN 05-02 NOTICE TO PROPOSERS Notice is hereby given that the City Commission of the City of Pembroke Pines is seeking sealed proposals for: “Independent Audit Services for the City of Pembroke Pines” RFP # “FN 05-02” The detailed Request for Proposal (RFP) may be obtained from the Finance Department located at 10100 Pines Boulevard, Pembroke Pines, Florida 33026, (954) 431-4330. A complete copy of this RFP, and copies of the City’s financial statements are available at www.ppines.com/finance Proposals will be accepted until 2:00 p.m., Tuesday May 3, 2005, in the Office of the City thClerk, City of Pembroke Pines, 10100 Pines Boulevard, 5 Floor, Pembroke Pines, Florida, 33026, to be opened at 2:30 p.m. For additional information, please contact Lisa Chong, Chief Accountant at (954) 435-6728 or by email lchong@ppines.com. rdA Pre-Proposal Conference will be held at City Hall, 3 Floor Conference Room, 10100 Pines Boulevard, Pembroke Pines, Fl. 33026 at 10:00 a.m., Monday April 18, 2005. Envelopes must be sealed and plainly marked: “RFP # FN-05-02” “Independent ...
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REQUEST FOR PROPOSALS
FOR INDEPENDENT AUDIT SERVICES
FOR THE
CITY OF PEMBROKE PINES RFP-FN-05-02
APRIL 4, 2005
10100 PINES BOULEVARD PEMBROKE PINES, FLORIDA 33026-6041
CITY OF PEMBROKE PINES INDEPENDENT AUDIT SERVICES RFP-FN-05-02 April 4, 2005 RFP #FN 05-02 NOTICE TO PROPOSERS Notice is hereby given that the City Commission of the City of Pembroke Pines is seeking sealed proposals for: “Independent Audit Services for the City of Pembroke Pines RFP # “FN 05-02 The detailed Request for Proposal (RFP) may be obtained from the Finance Department located at 10100 Pines Boulevard, Pembroke Pines, Florida 33026, (954) 431-4330. A complete copy of this RFP, and copies of the City’s financial statements are available atines.com/fiwnwawn.cpep Proposals will be accepted until 2:00 p.m., Tuesday May 3, 2005,in the Office of the City Clerk, City of Pembroke Pines, 10100 Pines Boulevard, 5thFloor, Pembroke Pines, Florida, 33026, to be opened at2:30 p.m. For additional information, please contact Lisa Chong, Chief Accountant at (954) 435-6728 or by emailmoc.senippg@onchl. A Pre-Proposal Conference will be held at City Hall, 3rdFloor Conference Room, 10100 Pines Boulevard, Pembroke Pines, Fl. 33026 at 10:00 a.m., Monday April 18, 2005. Envelopes must be sealed and plainly marked: “RFP # FN-05-02 “Independent Audit Services for the City of Pembroke Pines The City Commission of the City of Pembroke Pines reserves the right to reject any and all proposals; to waive any and all informalities or irregularities, and to reject all or any part of any proposal as they may deem to be in the best interest of the citizens of the City of Pembroke Pines.
CITY OF PEMBROKE PINES ___________________________ Judith A. Neugent City Clerk
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CITY OF PEMBROKE PINES INDEPENDENT AUDIT SERVICES RFP-FN-05-02 TABLE OF CONTENTS I. INTRODUCTION A. General Information.............................................................................7-8 B. Term of Engagement .............................................................................. 8 II. NATURE OF SERVICES REQUIRED A. General..................................................................................................9 B. Scope of Work to be Performed .......................................................9-10 C. Auditing Standards to be Followed....................................................... 10 D. Reports to be Issued .......................................................................10-12 E. Special Considerations....................................................................12-13 F. Working Paper Retention and Access to Working Papers................13-14 III. DESCRIPTION OF THE GOVERNMENT A. Contact Persons................................................................................... 15 B. Background Information..................................................................15-16 C. Fund Structure ..................................................................................... 16 D. Budgetary Basis of Accounting ............................................................. 16 E. Federal and State Awards.................................................................... 16 F. Pension Plans ....................................................................................... 17 G. Magnitude of Finance Operations ....................................................17-18 H. Computer Systems ............................................................................... 18 I. Availability of Prior Audit Reports and Working Papers ........................ 18
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CITY OF PEMBROKE PINES INDEPENDENT AUDIT SERVICES RFP-FN-05-02 TABLE OF CONTENTS (continued) IV. TIME REQUIREMENTS A. Proposal Calendar ............................................................................... 19 B. Notification and Contract Dates............................................................ 19 C. Schedule for the 2005 Fiscal Year Audit............................................... 19 1. Interim Work ........................................................................ 19 2. Detail Audit Plan................................................................... 20 3. Fieldwork ............................................................................. 20 4. Draft Reports........................................................................ 20 D. Entrance Conferences, Progress Reporting and Exit Conferences .....20-21 E. Date Final Report is Due.................................................................21-22 V. ASSISTANCE TO BE PROVIDED TO THE AUDITOR AND REPORT PREPARATION A. Finance Department and Clerical Assistance ......................................... 22 B. Statements and Schedules to be Prepared by the Staff of the City of Pembroke Pines........................................................................ 22 C. Work Area, Telephone, Photocopying and FAX Machines................... 22 D. Report Preparation..........................................................................22-23 VI. PROPOSAL REQUIREMENTS A. General Requirements 1. Pre-proposal Conference .................................................................... 24 2. Inquiries...............................................................................................24 3. Submission of Proposals..................................................................24-26 4. Terms of Audit Engagement Agreement................................................26
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CITY OF PEMBROKE PINES INDEPENDENT AUDIT SERVICES RFP-FN-05-02 TABLE OF CONTENTS (continued) B. Technical Proposal 1. General Requirements .............................................................. 26 2. Independence .......................................................................... 27 3. License to Practice in Florida.................................................... 27 4. Firm Qualifications and Experience ......................................27-28 5. Partner, Supervisory and Staff Qualifications and Experience..... 28 6. Prior Engagements with the City of Pembroke Pines.................. 29 7. Similar Engagements with Other Government Entities ................ 29 8. Specific Audit Approach.....................................................29-30 9. Identification of Anticipated Potential Audit Problems................ 30 10. Report Format ......................................................................... 30 C. Sealed Dollar Cost Bid 1. Total All-Inclusive Maximum Price......................................30-31 2. Rates by Partner, Specialist, Supervisory and Staff Level Times and Hours Anticipated for Each...................................... 31 3. Out-of-pocket Expenses in the Total All-inclusive Maximum Price and Reimbursement Rates................................................31 4. Rates for Additional Professional Services ................................ 31 5. Pricing for Contract Years 2, 3 and if applicable, subsequent extensions .............................................................. 31 6. Manner of Payment .................................................................. 32 VII. EVALUATION PROCEDURES A. Audit Committee.................................................................................. 33 B. Review of Proposals ............................................................................ 33 C. Evaluation Criteria ................................................................................ 33 1. Mandatory Elements ................................................................ 34 2. Technical Qualifications ............................................................ 34 3. Price........................................................................................35 D. Oral Presentations ................................................................................ 35 E. Final Selection...................................................................................... 35 F. Right to Reject Proposals ..................................................................... 35
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CITY OF PEMBROKE PINES INDEPENDENT AUDIT SERVICES RFP-FN-05-02 TABLE OF CONTENTS (continued) APPENDICES Findings from Recent External Audits................................................................36 Organizational Chart......................................................................................... 37 Proposer Guarantees........................................................................................ 38 Proposer Warranties ........................................................................................ 39 Insurance requirements................................................................................40-41 Schedule of Federal Awards and State Financial Assistance Projects ...........42-43 Bonds Outstanding........................................................................................... 44 Questionnaire........................................................... ...45-48 ................................ Format for Schedule of Professional Fees and Expenses to Support the Total All-Inclusive Maximum Price (SEPARATE SEALED ENVELOPE)............49-50 Audit Engagement Agreement...........................................................................51
A. B. C. D. E. F. G. H. I. J.
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CITY OF PEMBROKE PINES INDEPENDENT AUDIT SERVICES RFP-FN-05-02
I.
INTRODUCTION A. General Information 1. The City of Pembroke Pines is requesting sealed proposals from certified public accounting firms to audit the financial statements of the City for the fiscal year ending 9-30-2005 and the financial statements of the Charter Schools for the fiscal year ending 6-30-2005, and any other financial or compliance Special Reports required by federal, state or other grantor agencies, as well as auditing those financial statements and special reports for each of the two subsequent fiscal years. 2. These audits and special reports are to be performed in accordance with generally accepted auditing standards, the standards set forth for financial audits in the General Accounting Office's (GAO)Government Auditing Standards(1994 as amended in 2003), the provisions of the federal Single Audit Act of 1984 (as amended in 1996) and U.S. Office of Management and Budget (OMB) Circular A-133,Audits of States, Local Governments, and Non-Profit Organizations. 3. There is no expressed or implied obligation for the City of Pembroke Pines to reimburse responding firms for any expenses incurred in preparing proposals in response to this request. 4. A pre-proposal conference for all the firms interested in submitting a proposal will be held at10:00 AM on MONDAY APRIL 18, 2005at CITY HALL, 10100 Pines Boulevard, Pembroke Pines in the 3rd floor conference room to answer questions about the engagement. 5. All questions regarding this RFP must be submitted in writing by2:00 PM, Friday, April 29, 2005via email to Lisa Chong at the following address lchong@ppines.com. Responses to all questions from the proposers shall be posted on the City’s web site at the following address:www.ppines.com/finance/rfp/audit-services/inquiries.html. . 6. To be considered of the proposal must be received by theeight (8) complete copies Office of the City Clerk at 10100 Pines Boulevard FL, Pembroke Pines, FL 33026-6041 by2:00 PMonTUESDAY, MAY 03, 2005in a sealed and plainly marked envelope “Independent Audit Services for the City of Pembroke Pines RFP-FN-05-02. 7. The City of Pembroke Pines reserves the right to reject any or all proposals submitted and to waive informalities and minor irregularities in any proposal
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CITY OF PEMBROKE PINES INDEPENDENT AUDIT SERVICES RFP-FN-05-02
reviewed. Further, the City may reject any proposal which does not conform to the instructions herewith. Additionally, the City reserves the right to negotiate all final terms and conditions of any agreement entered into. 8. Proposals submitted will be evaluated by an Audit Committee established by the City of Pembroke Pines, Florida. 9. During the evaluation process, the City of Pembroke Pines reserves the right, where it may serve the City’s best interest, to request additional information or clarifications from proposers, or to allow corrections of errors or omissions. The Committee and/or City Commission, in its sole discretion, may elect to conduct oral interviews. 10. The City of Pembroke Pines reserves the right to retain all proposals submitted and to use any ideas in a proposal regardless of whether that proposal is selected. 11. Submission of a proposal indicates acceptance by the firm of the conditions contained in this request for proposals, unless clearly and specifically noted in the proposal submitted. 12. It is anticipated the selection of a firm will be completed byTHURSDAY, MAY 19, 2005. Following the notification of the selected firm it is expected a contract will be executed between both parties byTHURSDAY, JUNE 02, 2005. 13. By submitting a proposal your firm agrees to abide to the terms of the Engagement Agreement (Appendix J). B. Term of Engagement The selected firm will be awarded a three (3) year contract. The City reserves the right to extend the Contract for two (2) one (1) year extensions providing; (a) both parties to the Contract agree to the extension; (b) all the terms, conditions, and specifications remain the same; (c) such extension is approved by the City Commission.
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B.
CITY OF PEMBROKE PINES INDEPENDENT AUDIT SERVICES RFP-FN-05-02 II. NATURE OF SERVICES REQUIRED A. General The City of Pembroke Pines is soliciting the services of qualified firms of Independent Certified Public Accountants to audit the financial statements for the City of Pembroke Pines for the fiscal year ending 9-30-2005, and the financial statements of the Charter Schools for the fiscal year ending 6-30-2005, and any required Special Reports such as Grants or other compliance reporting, as well as auditing those financial statements and other Special Reports for each of the two subsequent fiscal years. These audits are to be performed in accordance with the provisions contained in this Request for Proposals. Scope of Work to be Performed 1. The City of Pembroke Pines desires the independent auditor to express an opinion on the fair presentation of the basic financial statements of the City, the Charter Schools chartered by Broward County, and the City of Pembroke Pines/Florida State University Charter Schools in conformity with generally accepted accounting principles. 2. The City of Pembroke Pines also desires the auditor to express an opinion on the fair presentation of its government-wide and fund financial statements and schedules in conformity with generally accepted accounting principles. The auditor is not required to audit the supporting schedules contained in the comprehensive annual financial report. However, the auditor is to provide an "in-relation-to" opinion on the supporting schedules based on the auditing procedures applied during the audit of the government-wide and fund financial statements and schedules. The auditor is not required to audit the introductory section of the report or the statistical section of the report. 3. The auditor shall also be responsible for performing certain limited procedures involving required supplementary information required by the Governmental Accounting Standards Board as mandated by generally accepted auditing standards. 4. The auditor is required to audit the schedule of expenditures of Federal and State awards in accordance with the Federal and Florida Single Audit Act respectively. 5. The auditor is not required to audit the Pension Trust Fund for Firefighters and Police Officers, as the Fund will be audited by other independent auditors who
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CITY OF PEMBROKE PINES INDEPENDENT AUDIT SERVICES RFP-FN-05-02 will furnish their report to the principal Independent Auditor during the engagement. C. Auditing Standards To Be Followed To meet the requirements of this request for proposals, the audit shall be performed in accordance with: 1. Generally Accepted Auditing Standards as set forth by the American Institute of Certified Public Accountants; 2. The standards for financial audits set forth in the U.S. General Accounting Office'sGovernment Auditing Standards(2003 Revision); 3. The provisions of the Federal Single Audit Act of 1984 (as amended in 1996 and subsequently); 4. The Florida Single Audit Act; 5. The provisions of U.S. Office of Management and Budget (OMB) Circular A-133; 6. Audits of States, Local Governments, and Non-Profit Organizations, Audits of State and Local Governments (Revised) -AICPA. 7. Section 11.45, Florida Statutes; 8. State of Florida Department of Banking and Finance Regulations; 9. Rules adopted by the State of Florida Auditor General for form and content of governmental unit audits; 10. Any other applicable Federal, State and local laws or regulations; Any updates of, or amendments to, these described auditing standards are to be incorporated in future audits performed by the selected auditor performing auditing engagements for the City of Pembroke Pines in future fiscal years. Reports to be Issued Following the completion of the audit of the Charter Schools’ and the FSU Charter Schools’ financial statements for the fiscal year ending June 30th, and subsequently, following the completion of the audit of the City of Pembroke Pines’ financial statements for the fiscal year ending September 30th, the auditor shall issue:
D.
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CITY OF PEMBROKE PINES INDEPENDENT AUDIT SERVICES RFP-FN-05-02
1. A Report of Independent Certified Public Accountants on the fair presentation of the financial statements in conformity with accounting principles generally accepted in the United States, pursuant to an audit conducted in accordance with auditing standards generally accepted in the United States and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. 2. A Report of Independent Certified Public Accountants on Compliance and on Internal Control over Financial Reporting based on an audit of Financial Statements Performed in Accordance with Government Auditing Standards. 3. A report of Independent Certified Public Accountants on Compliance and Internal Control over Compliance Applicable to Each Major Federal Awards Program and State Financial Assistance Project. 4. Management Letter in Accordance with the Rules of the Auditor General of the State of Florida. 5. In the required report[s] on compliance and internal controls, the auditor shall communicate any reportable conditions found during the audit. A reportable condition shall be defined as a significant deficiency in the design or operation of the internal control structure, which could adversely affect the organization's ability to record, process, summarize and report financial data consistent with the assertions of management in the financial statements. 6. In addition, the following conditions shall be considered reportable: 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 Management Letter, which shall be referred to in the report[s] on compliance and internal controls. 7. The reports on compliance and internal controls shall include all instances of noncompliance. Irregularities and illegal acts. The auditors shall be required to make an immediate, written report to the City Manager and the City Commission, if appropriate, of all irregularities and illegal acts or indications of illegal acts of which they become aware.
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