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Professional Services - Auditing AD 01-02-06-10�915t CITY OF OKEECHOBEE PROFESSIONAL SERVICES -AUDITING AD 01-02-06-10 Table of Contents Professional Services - Auditing Bid No. AD 01-03-06-10 Invitation to Bid............................................................ 3 Purpose and Scope of Work ....................................... 4-5 Bid Requirements......................................................... 6 Preparation and Submittal.............................................7-9 BaseBid ....................................................... ...10 Public Entities .................................................... 11-12 Vendor Form ...................................................... 13 I INVITATION TO BID Professional Auditing Services BID NO. AD 01-02-06-10 Sealed Bids will be received by the City of Okeechobee at City Hall, 55 SE 3rd Avenue, Rm. 101, Okeechobee, FL 34974, no later than Monday, June 21, 2010 at 10.00 a.m. at which time the bids will be publicly opened and read aloud in the City Council Chambers. Bids may not be revoked after bid opening. Any BIDS received after the time specified will not be accepted. Bid packets can be obtained from the Office of the General Services Department, 863-763-3372 ext. 218, during normal hours, Monday through Friday, 8 a.m. to 4.30 p.m., except holidays, or you may e- mailed your bid request to bclement ancityofokeechobee.com. Envelopes should be clearly marked "Professional Services - Auditing Bid No. AD 01-02-06-10" and may be hand delivered or mailed to the address listed above. Facsimile or emailed bids will not be accepted. The City has the right to accept or reject any and or all bids, with or without cause, to waive technical errors deemed most advantageous to the City. All bids shall remain open for a period not to exceed ninety (90) days from the date of the bid opening. India Reidel, Accounts Supervisor I City of Okeechobee AD 01-02-06-10 Professional Services -Auditing I. Purpose: The purpose of this Request for Bid is to provide the City a way to determine the best qualified certified public accountant(s), firm or corporation which, in the City's opinion, is best suited to undertake auditing and accounting services required by the City of Okeechobee. Factors such as capability, experience and the ability to work within established time and budget constraints will be used in selection process. Currently the City is requesting bids for qualified individuals, firms and corporations capable of providing full -certified public accounting services related to the financial operation of the City of Okeechobee. The city of Okeechobee (CITY) desires the auditor express an opinion on the fairness with which its financial statements present financial position, and an audit in accordance with Government Auditing Standards issued by the Comptroller General of the United States and the State of Florida. II. Scope of Work; The successful bidder shall, among other tasks; 1. Perform in accordance with generally accepted auditing standards and the standards of 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(c), Florida Statutes, and shall be conducted in accordance with generally accepted auditing standards. 3. The audit shall include if required, a single audit in accordance with OMB Circular A-133. 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 bond covenants, 5, Upon delivery of Final Financial Statements, the auditor shall provide the City financial staff with a copy of their audited adjusting entries, and reclassifying entries. 6. The auditor shall submit, no later than January 31 each year, a written draft report of any weaknesses found in internal controls. The auditor shall submit, no later than January 31 each year, 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 discuss all comments that will be in included in the audit report with management, each member of the governing body and each member of an audit committee charged with governance 9. The auditor shall provide 20 copies of the Audited Financial Statements. 10. The partner in charge of the audit and/or the audit manager shall be available to attend public meetings for discussion of the audit report. El 11. The auditor shall, without charge, make available their work papers to any Federal or State Agency upon request and in accordance with Federal and State Laws and Regulations. 12. The auditor shall assist the City with other related professional auditing and accounting services as required, including but not limited to, bond issuance, financing, auditor of city contracts and franchises. 13. The auditor shall assist the City with routine consultations as requested by the City. 14. The fees quoted in your bid and included in the contract will be the maximum paid for standard audit services, including direct and indirect cost, unless both parties complete an amendment to the contract. If material problems arise which were not reasonably anticipated during the firm's bidding response, a contract amendment may be negotiated based on the fee schedule accompanying the bid. No additional work should be performed by the CPA, nor will it be paid for by the City, without a written amendment to the contract. 15. 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. III. Bid Requirements: Bids must be submitted, with an original and twelve (copies) in a sealed envelope clearly marked with the name of the firm, " Bid No and Title". Bids not including the outlined information will be deemed non -responsive and excluded from consideration. 1. Title Page: Name of individual/firm/corporation, address and telephone number, the name of the contact person and the date of the bid. 2. Table of Contents 3. Transmittal Letter. A signed letter of transmittal briefly stating the bidder's understanding of the work to be done, the commitment to perform the work within the time period, a statement why the bidder believes itself to be the best qualified to perform the work and a statement that the bid must have the authority to bind the bidder to the submitted bid. 4. Profile of the Bidder Bidder 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 to take any other action necessary to determine the ability to perform in accordance with specifications, terms, and conditions. b. Bidder must complete and submit the Professional Auditing and Accounting Services. c. Bidder must submit a copy of the report on its most recent external quality control review, the letter of comments and a statement as to whether that quality control review included a review of specific governmental engagements. d. The bid should list the most significant engagements performed in the last 5 years that are similar to the engagement described in this Bid. Indicate the scope of work, engagement partners, total hours, and the name and telephone umber of the principal client contact. Identify all current government clients and their fiscal year end date. Provide the number of funds maintained by and the total revenues of the client for the most recent fiscal year audited. e. The bidder may submit any other information believed relevant to the selection of auditing services. 2 IV. Preparations: The bidder , if selected for inclusion on a short list may be required to make a brief (5 to 10 minute) oral presentation to the City of Okeechobee Audit Committee. The bidder should be prepared to discuss, at a minimum, the following issues during the presentation/interview: 1. The firm's qualifications, including the qualifications/abilities of professional, in-house personnel; (Primary contact person should be identified as part of this requirement.) 2. Approach/methods to be employed; 3. The firm's ability to furnish services within required or necessary time constraints and/or budget constraints; 4. A demonstrated understanding of municipal requirements as they relate to financial and management operations of a local government; and 5. Related issues as may be posed by a member of the Audit Committee. Note: Bidders selected to make presentations will be notified in writing in advance of the presentation date. At the end of the presentation (interview) process, the Audit Committee shall rank, in order of preference, the preferred three (3) firms for submittal and approval to City of Okeechobee Council. V. Submittal Requirements: Bids shall be submitted as follows: A. The form contained on page 10 of this Bid shall precede the required information presented in the order in which it is outlined Section III. Bid Requirements. Any additional information submitted in support of the bid shall follow the required information. B. Each bid shall contain evidence of proper licensing to perform required services in the State, County, and City. C. Each bid is subject to the provisions of Florida Statutes, Chapter 112, providing that all bidders must disclose with the bid submittal the name of any officer, director or agent who is also a public officer or an employee of the city of Okeechobee. Further, all bidders must disclose the name of any City officer or employee who owns, directly or indirectly, an interest of five percent or more in the bidding firm. D. An original and twelve (12) copies of the bid shall be submitted in a sealed envelope clearly marked "AD 01-02-06-10 Professional Services - Auditing". E. Sealed bids must be received by the City of Okeechobee no later than Monday, June 21, 2010 at 10:00 a.m., at which time they will be opened and read out loud, at the following address: Mailing and hand -Delivered Address City of Okeechobee Attn: General Services -Bids 55 SE 3rd Avenue Okeechobee, FL 34974 7 F. Questions regarding BID Number may be directed to the following City contact: India Riedel Account Supervisor Phone: 863-763-3372 G. Only those bids fulfilling all the requirements outlined on this solicitation will be considered. H. The Audit Committee will evaluate each bid submitted based on all submittals received and rank the preferred 3 bids and recommend to the City Council for award of contract. The Audit Committee will evaluate the bids from the submission and may ask questions of a clarifying nature, if necessary. The award of contract by the City Council shall list the 3 bids in a ranking to determine the order of negotiation. The bid, as submitted, will be considered the final submission, and shall remain binding ninety (90) calendar days. The successful bidder will enter into a one-year service contract with the option for two (2) additional one- year renewals for a total three year contract, This invitation for bid shall be included and incorporated in the final contract. When applicable, a contract may be renewed contingent upon cost factors, mutual agreement, satisfactory performance evaluations, availability of funds and the approval of the City Council of Okeechobee. The City of Okeechobee performance and obligation to pay for the purchase of services of a period in excess of one (1) fiscal year under any contractual relationship is contingent upon an annual budget appropriation approved by the Okeechobee City Council. K. During the term of the contract, City Staff shall evaluate the performance of the successful bidder annually. Any concerns or deficiencies noted by such report shall be forwarded to the firm for comment and connection within 60 days of the notice. The contract may be terminated by either party without cause upon written notice to the other. Such notice shall provide a minimum 90 days advance notification to permit the City to obtain the services of another provider. Upon termination date, the firm shall be paid its prorated compensation up to said date. L. The City reserves the right to reject any and all bids, to waive minor defects in the process and to accept the bid deemed by the City to be in the City's best interest. All issues addressed in the Bid will be given consideration in determining the successful bidder. The ranking of bids establishes an order of preference and consideration of bids and does not confer or vest any bid with priority over another. M. The successful bidder will be provided a contract for services containing terms as outlined herein, and any additional terms in the discretion of the City. If not negotiated and approved within 30 days, the City may proceed to negotiate with the next bidder. N. The successful bidder shall purchase and maintain professional liability errors or omissions insurance with the minimum limits of $3,000,000.00 per occurrence. 0. In the event of any state or federal audit, the successful bidder shall assist the City in any and or all irregularities and or investigations required. P. Should additional services, over and above those set out in the bid document be required, supplemental services must be presented prior to performance of the work and approved in writing by the City. The City may make a determination that it is in the City's best interest to conduct additional discussions or changes in the requirements and request another submission of best and final offers from those bidders deemed qualified for any short list. Where bidders are required to enter on City of Okeechobee property to deliver materials or perform work or services, as a result of the bid award, the successful bidder shall assume full duty, obligation and expense of obtaining all necessary licenses, permits, inspections, and insurance, as required. 0 CITY OF OKEECHOBEE Professional Services — Auditing AD 01-02-06-10 Full, certified public accounting services related to the financial operation of the City of Okeechobee in accordance with Government Auditing Standards issued by the Comptroller General of the United States and the State of Florida. Total yearly fee written in dollars: To be paid monthly as work progresses and are payable on presentation. Total fee for single audit, if required in accordance with OMB Circular A-133 Written in dollars: 10 Sworn Statement Pursuant to Section 287.133(3)(a), Florida Statutes, on Public Entity Crimes AD 01-03-06.10 This form must be signed and sworn to in the presence of a Notary Public or other official authorized to administer oaths. 1, This sworn statement is submitted to (Print name of the public entity) by (Print individual's name and title) for (Print name of entity submitting sworn statement) whose business address is: - and (if applicable) its Federal Employer Identification Number (FEIN) is: (If the entity has no FEIN, include the Social Security Number of the individual signing the sworn statement: I understand that a "public entity crime" as defined in Paragraph 287.133(1)(g), Florida Statutes, means a violation of any state or federal law by a person with respect to and directly related to the transaction of business with any public entity or with an agency or political subdivision of any other state or of the United States, including, but not limited to, any bid or contract for goods or services to be provided to any public entity or an agency or political subdivision of any other state or of the United States and involving antitrust, fraud, theft, bribery, collusion, racketeering, conspiracy, or material misrepresentation. I understand that "convicted" or "conviction" as defined in Paragraph 287.133(1)(b), Florida Statutes, means a finding of guilt or a conviction of a public entity crime, with or without an adjudication of guilt, in any federal or state trial court of record relating to charges brought by indictment or information after July 1, 1989, as a result of a jury verdict, non -jury trial, or entry of a plea of guilty or nolo contendere. 4. 1 understand that an "affiliate" as defined in Paragraph 287.133.(1)(a), Florida Statutes, means: A. A predecessor or successor of a person convicted of a public entity crime; or B. An entity under the control of any natural person who is active in the management of the entity and who has been convicted entity crime. The term "affiliate" includes those officers, directors, executives, partners, shareholders, employees, members, and agents who area active in the management of an affiliate. The ownership by one person of shares constituting a controlling interest in another person, or a pooling of equipment or income among persons when not for fair market value under an arm's length agreement, shall be a prima facie case that one person controls another person. A person who knowingly enters into a joint venture with a person who has been convicted of a public entity crime in Florida during the preceding 36 months shall be considered an affiliate. 11 5. 1 understand that a "person" as defined in Paragraph 287.133(1)(e), Florida Statutes, means any natural person or entity organized under the laws of any state or of the United States with the legal power to enter into a binding contract and which bids or applies to bid on contracts for the provision of goods or services let by a public entity, or which otherwise transacts or applies to transact business with a public entity. The term "person" includes those officers, directors, executives, partners, shareholders, employees, members, and agents who are active in management of an entity. 6. Based on information and belief, the statement which I have marked below is true in relation to the entity submitting this sworn statement. (Indicate which statement applies). Neither the entity submitting this sworn statement, nor any of its officers, directors, executives, partners, shareholders, employees, members, or agents who are active in the management of the entity, nor any affiliate of the entity has been charged with and convicted of a public entity crime subsequent to July 1, 1989. The entity submitting this sworn statement, or one or more of its officers, directors, executives, partners, shareholders, employees, members, or agents who are active in the management of the entity, or an affiliate of the entity has been charged with and convicted of a public entity crime subsequent to July 1, 1989. The entity submitting this sworn statement, or one or more of its officers, directors, executives, partners, shareholders, employees, members, or agents who are active in the management of the entity, or an affiliate of the entity has been charged with and convicted of a public entity crime subsequent to July 1, 1989. However, there has been a subsequent proceeding before a hearing officer of the State of Florida, Division of Administrative Hearings and the Final Order entered by the hearing officer of the State of Florida, Division of Administrative Hearings and the Final Order entered by the Hearing Officer determined that it was not in the public interest to place the entity submitting this sworn statement on the convicted vendor list. (Attach a copy of the final order). I understand that the submission of this form to the contracting officer for the public entity identified in paragraph one (1) above is for that public entity only and, that this form is valid through December 31 of the calendar year in which it is filed. I also understand that I am required to inform the public entity prior to entering into a contract in excess of the threshold amount provided in Section 287.017, Florida Statutes, for category two of any change in the information contained in this form. Sworn to and subscribed before me this Personally known Produced Identification Signature day of 20 Notary Public - State of _ My Commission expires: (Type of Identification) (Printed, Typed, or Stamped Commissioned Name of Notary Public) 12 VENDOR REQUEST FORM CITY OF OKEECHOBEE SS SE THIRD A VENUE OKEECHOBEE, FL 34974 Tele: 863-763-3372 extension 218 Fax: 863-763-1686 e-mail: bclementacity f keechobee. corn Status Information Ref. Sec. 2-290 Local Vendor Preference Local Business Other Sec. 2-282 Definitions: Local Business is a business located within the City of Okeechobee/County VENDOR CONTACT INFORMATION: Vendor Name: Street Address: ISO Box: City / State: Zip Code: COMMODITY/SERVICE PROVIDED: (please list) e-mail address: Tax Id Number: Tele. Number: Fax Number. This form MUST BE ACCOMPANIED WITH A W-9 if this is a new vendor setup. 13