Contract for Professional Independent Auditing Services
06/28/2019 3:00 PM
East Point, Georgia, is soliciting sealed bids from financial stable, qualified, independent public accountants / accounting firms who are fully licensed to practice in the state of Georgia, and are equipped and staffed to enter into a contract to provide the City of East Point with an immediate, professional, independent audit of the City’s books of record. To be considered, qualified individuals / firms must submit a written proposal stating their qualifications and experience in accordance with the requirements outline in the City’s RFQ package.
Any and all individuals / firms submitting proposals must be qualified to perform independent audits of municipalities within the State of Georgia. The individual / firm must have been previously engaged for no less than five (5) years as an independent auditor for the purpose of rendering an opinion of the annual financial statements of municipalities with a population of no less than thirty thousand (30,000) residents. In addition, the individual / firm must have a minimum of no less than three (3) years of experience in working with Caseware Software, the software the City uses to prepare our Comprehensive Annual Finance Report (CAFR).
The City maintains accounting records in accordance with generally accepted accounting practices applicable to state and local governments. All accounting records are maintained in-house, using an AS400 system. The system was designed and installed by HTE Incorporated, and makes use of their GMBA software module, along with a Naviline software module for utility billing purposes.
The City’s financial activities are recorded making use of General, Special Revenue, Capital Project, Enterprise and Trust Funds.
The Selected Provider will be required to perform an audit of the City’s financial records, related financial activities, and all related funds. The audits 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, the provisions of the Federal Single Audit Act, 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, and any special provisions prescribed by the State of Georgia. The audit will include, but may not be limited to, all of the following specific tasks:
- The Selected Provider shall conduct a Pre-Audit Conference with the City’s Finance Director and other individual staff members that may be designated to attend by the City’s Finance Director.
- The Selected Provider shall conduct an audit that shall encompass that period from July 1, 2018, through June 30, 2019, known as the City of East Point’s Fiscal Year 2019.
- During the contract term, the Selected Provider shall provide a minimum of sixteen (16) hours of qualifying Continuing Professional Education Training for the City of East Point’s Staff members.
- During the contract term, the Selected Provider shall, at no additional cost to the City, advise the Finance Department and other concerned parties within the City’s government regarding updates on accounting pronouncements.
- The Select Provider shall review and assist in the preparation of the City’s Comprehensive Audited Financial Report (CAFR) for complete compliance with the State of Georgia’s Department of Audits and Government Financial Officer Association (GFOA) Standards.
- The Select Provider shall review the City’s Hotel / Motel, E-911, and State reports for complete compliance with the State of Georgia’s Department of Audits requirements.
- As required by generally accepted auditing standards, and Government Auditing standards, OMB Circular a-133, and the State of Georgia’s Department of Audits, at the conclusion of the audit, the Selected Provider shall prepare and present, at a minimum, the following reports:
- A report on the fair presentation of the financial statements in conformity with generally accepted accounting principles.
- A report on compliance and on internal control over financial reporting based on an audit performed in accordance with Government Auditing Standards.
- A report on the Schedule of Expenditures of Federal Awards.
- A report on compliance and internal control over compliance applicable to each major federal award program.
- A report on the review of required submittals to the State of Georgia’s Department of Audits and Georgia Department of Community Affairs, including, but not limited to, E-911, Reporting on Local Governmental Financials, TSPLOST awards, and Hotel / Motel Reports.
- At the conclusion of the audit, a Management Letter shall be prepared by the Selected Provider that shall include recommendations for improving the City’s internal controls.
- The Selected Provider shall prepare and communicate in a written report addressed to City Council any control deficiency found by them during the audit. A control deficiency 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 / or report financial data consistent with the assertions of management in the financial statements. In addition, And an Exit Conference with the City Council.
- A senior representative of the Selected Provider shall appear before the City Council to discuss the findings of the audit and to present their recommendations for improvements. Additionally, at the request of the City Council, an Exit Conference may be requested to discuss the findings of the independent audit.
- Copies of all reports shall be addressed to the Mayor and Members of the City Council.
- The Selected Provider will also submit copies of reports to the proper governmental entities as required by state and federal audit requirements.
- All working papers and reports must be retained, at the Selected Provider’s expense, for a minimum of three (3) years, unless the Selected Provider is notified in writing by the City of East Point, Georgia, of the need to extend the record retention period. The Selected Provider will be required to make working papers available no later than two (2) business days after the receipt of a written request by the City of East Point, Georgia, during the retention period.
- In accordance with the requirements of Government Auditing Standards and of the Single Audit Act Amendments of 1996, the Selected Provider is required to provide access to the working papers and photocopies thereof to a federal agency or the Comptroller General of the United States upon their request for their regulatory oversight purposes. If such a request is made, the Selected Provider will inform the City of East Point’s Finance Director immediately and prior to providing such access.
The City of East Point, Georgia, will provide, at no cost to the Selected Provider, any and all such statements and schedules as may be necessary or needed to perform the work / services requested herein.
The Selected Provider will be required to meet certain deadlines associated with the independent audit. The deadlines that must be met include the following:
Interim Work – The Selected Provider must complete all interim fieldwork no later than Sunday, September 15, 2019.
Detailed Audit Plan – The Selected Provider must provide to the City of East Point both a detailed audit plan and a list of all schedules to be prepared by the City of East Point no later than Thursday, August 15, 2019.
Fieldwork – The Selected Provider must complete all fieldwork no later than Friday, November 15, 2019.
Exit Conference and Draft Reports – The exit conference to review the Draft CAFR and significant audit findings must be completed by the Select Provider no later than Sunday, December 1, 2019.
Draft Comments – The City of East Point will convey to the Select Provider the City’s comments regarding the Draft Report no later than Sunday, December 15, 2019.
Final Report – The Selected Provider must have the final audit completed no later than Friday, December 20, 2019.
The awarded Contract shall commence upon the date of the formal execution of the Contract by the last party, and / or upon the date mutually agreed upon by all parties, and shall continue in force for a period of two (2) calendar years. The Contract shall remain in effect throughout its initial term without an amendment in prices or terms or conditions, unless a previous agreement stipulates otherwise.
In addition, there will be two (2) optional one (1) calendar year terms that may be exercised separately upon the agreement of all concerned parties. Each optional one (1) calendar year term must be separately executed through the issuance of a written notification from the City. Such notification must be issued by the City to the Selected Provider(s) no less than ninety (90) days prior to the scheduled termination date of the current Contract Term. If such notification is not provided to the Selected Provider(s) no less than ninety (90) days prior to the scheduled termination date of the current Contract Term, the current Contract Term shall be allowed to expire and services under the Contract shall be terminated upon the expiration of the Contract.
Sealed proposal responses shall be received on behalf of the City until 3:00 P.M. on Friday, June 28, 2019, at the East Point City Hall, 2757 East Point Street, East Point, Georgia 30344.
Anticipated Solicitation Timeline:
Issuance Date to Public: By Close of Business on Wednesday, May 20, 2019
Deadline for Inquiries: No Later Than Twelve o’clock Noon (12:00 P.M.) on Friday, June 7, 2019
Deadline for Issuance of Public Addenda: No Later Than Close of Business on Friday, June 14, 2019
Bid Due Date: No Later Than 3:00 P.M. on Friday, June 28, 2019
Obtaining Solicitation Documents:
Individuals / firms wishing to participate in this solicitation may download a copy of the official documents directly from the City’s website. Please see “Available Documents” listed on the right-hand side of the bottom of this page. From the list under this heading, choose the document you wish to downloaded and double click on it. The downloading of City solicitation documents and associated materials is made available without charge.
Adobe Acrobat Reader must be installed on your computer and is required in order to view and print the downloaded documents. If you do not have Adobe Reader, it may be downloaded for FREE from the following web site: http://www.adobe.com. (NOTE: The City of East Point has no affiliation whatsoever with the developers or suppliers of Adobe Reader and has made this link available as a convenience to our Vendors. The City of East Point assumes no liability by making this link available, and all those who use the recommended website to download materials do so completely at their own risk.)
Solicitation documents cannot be obtained in person from the City nor by mail, email, fax, or pre-paid courier service.
Plan Holders’ Listing:
Since Prospective Providers may download solicitation documentation directly from the City’s web site, a Plan Holders Listing is not available for this or any other City solicitation. If applicable, a Pre-Bid Conference Sign-In Sheet or a Pre-Proposal Conference Sign-In Sheet shall be posted on this website after the date of the meeting.
Bid Due Date:
Unless otherwise amended, bid responses prepared as requested in the City’s Request for Qualifications (RFQ) shall be received on behalf of the City until 3:00 P.M. on Friday, June 28, 2019, at the First Floor Reception Desk, 2757 East Point Street, East Point, Georgia 30344.
Addendum No. 1
Contract for Professional Independent Auditing Services
E-Verify Affidavit of Contractor
E-Verify Affidavit of Subcontractor
E-Verify Affidavit of Sub-subcontractor
E-Verify and SAVE Affidavits Instructions to Bidders
Local Vendor Preference Eligibility Affidavit
SAVE Affidavit of Contractor