Independent Auditing Services

AGREEMENT BETWEEN THE SCHOOL BOARD OF DUVAL COUNTY, FLORIDA, AND MSL, P.A. This Agreement is made and entered into effective December 11, 2019 (the Effective Date), and is by and between The School Board of Duval County, Florida, operating a district school system in the State of Florida (the "District"), and MSL, P.A., a Florida professional association (formerly known as Moore Stephens Lovelace, P.A.) (the Contractor). WITNESSETH: Whereas, the District issued RFP No. 02-20/TW dated on or about September 11, 2019 relating to the iting services (the Services), together with Addendum No. 1 dated September 20, 2019 (collectively, the RFP), a copy of which RFP is attached hereto and incorporated herein by this reference as Exhibit A; Whereas, after free and open competition, Contractor submitted a proposal (attached hereto and incorporated herein by this reference as Exhibit B), and was selected as the best responsive and responsible Contractor by the District (the Proposal Whereas, the

Contractor is interested in and capable of performing the desired Services for the District and the District desires to have the Contractor perform the Services; and Whereas, the parties have reached an agreement on the Services to be performed and the payment for the same, and therefore wish to set forth this understanding in writing in this Agreement. NOW, THEREFORE, in consideration of the mutual covenants and conditions contained herein, the parties agree as follows: ARTICLE | SCOPE OF SERVICES 1.1 The recitals set forth above are true and correct and are incorporated into this Agreement by this reference. 1.2 The parties agree that the purpose of this Agreement is that the Contractor shall fully and timely provide the District the Services in a manner in accordance with the District's objectives set forth in the RFP and this Agreement. The contract documents consist of this Agreement, the RFP (including the Addendum), the Proposal, and Exhibit C (described hereafter). In the event of any conflict or ambiguity among these documents, the priority set forth in section 15.7.16 of the RFP shall be assigned and the parties agree that the terms of Exhibit C shall be assigned the lowest priority. ARTICLE II COMMENCEMENT AND RENEWAL 2.1 See section 2.3 of the RFP with the initial term commencing December 11, 2019. 2.2 Except for those actions preceding the date of this Agreement, the Services shall commence according to the schedule set forth in the RFP, unless the District notifies the Contractor otherwise in writing. ARTICLE Ill COMPENSATION Set The compensation is as set forth in the Proposal. 3.2 The maximum obligated amount under this Agreement shall be as set forth in the contract documents; in no event shall the District be responsible to the Contractor for compensation in excess of the maximum obligated amounts stated in this Agreement except as increased by formal approved and executed supplemental agreement(s). ARTICLE IV TERMINATION This Agreement may be terminated as set forth in the RFP. ARTICLE V COMMUNICATIONS; RECORDS; NOTICES 5.1 The Contractor shall provide records and information and fully cooperate (notwithstanding any Contractor claims of trade secrets, proprietary or confidential information) with the District as to all matters pertaining to any and all legal, audit, administration, and compliance requirements relating to the Services and the contract documents. 5.2 As required by Section 15.7.14 of the RFP, the District's address for notices is set forth therein, and the Contractor's address for every notice, approval, consent or other communication authorized or required by the Contract shall be as set forth below: The Contractor: MSL, P.A. Attn: William Blend 255 S. Orange Avenue, Suite 600 Orlando, Florida 32801 And as required by Section 15.7.14 of the RFP, notwithstanding the foregoing, the parties agree that all communications relating to the day-to-day activities shall be exchanged between the respective representatives of the District and the Contractor promptly upon commencement of the Services. ARTICLE VI PERSONNEL 6.1 The Contractor represents and warrants that its performance of the Services shall be rendered with promptness and lence and shall be executed in a workman-like manner, in accordance with the practices and high professional standards used in a well-managed operation performing services similar to the Services. The Contractor represents and warrants it will use an adequate number of qualified individuals with suitable training, education, experience, and skill necessary to perform the Services and the Contractor represents and warrants it will perform the Services in an efficient and cost-effective manner. 6.2 The Contractor agrees and represents that all of the Services required hereunder shall be performed by the Contractor as identified in the Proposal. 6.3 All the personnel assigned by the Contractor and any subcontractor shall be authorized under state and local laws to perform such Services, whether by appropriate license, registration, certification or other authorization. 6.4 The Contractor agrees that it will remove (within a mutually agreed upon period of time) from assignment under this Agreement any individual in its employ, if, after the matter has been reviewed jointly by the District and the Contractor, the District requests such action in writing. Any such removal shall not necessarily reflect on the capabilities or competence of the individual so removed. Nothing herein shall affect the status or responsibilities of the Contractor as an independent contractor solely responsible for the method, manner and means chosen by it to perform hereunder. ARTICLE VII MISCELLANEOUS 7.1 All of Contractor's exceptions to the RFP set forth in its Proposal, if any, are stricken in their entirety and void except as may be specifically addressed in this Agreement. 7.2 For purposes of Contractor's compliance with AICPA and Yellow Book standards, Contractor's standard audit engagement letter is attached hereto as Exhibit C and incorporated herein by this reference. Ta This Agreement may be executed via facsimile and in one or more counterparts, each of which will be deemed an original, but all such facsimiles and counterparts will together constitute but one and the same instrument. | IN WITNESS WHEREOF, the parties have duly executed this Agreement as of the date first above written. ATTEST: \ : THE SCHOML BOARD OF DUVAb COUNTY, A Uanrer PWM. ~Superintendent ~ Warren A. Jones, Chainflan Of Schools and Ex-Officio Secretary to The Board Form Approved: | Approved by Board on December 10, 2019 Vv, a 4h Z LAL AW , HAA SAL * - Office of General Counsel M Ss L , EF. Witnesses: MSL, P.A. Name: Sunni Boles Name:_William Blend Title: Shareholder Art_ew ae. Name: Anna GArwo & EXHIBIT A The REP EXHIBIT B The Proposal EXHIBIT C MSL CPAs & ADVISORS December 11, 2019 Via EMaIL To School Board Members and Superintendent. We are pleased to confirm our understanding of the services we are to provide the District School Board of Duval County, Florida (the District for the years ended June 30, 2020, 2021, 2023 and 2024, with the option to extend the contract for three (3) additional one (1) year periods, on the same terms and conditions at the sole discretion of the District. We will audit the financial statements of the governmental activities, the business- type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information, including the related notes to the financial statements, which collectively com- prise the basic financial statements, of the District as of and for the years ended June 30, 2020, 2021, 2023 and 2024. Accounting standards generally accepted in the United States of America provide for certain required supplementary information (RSI), such as managements discussion and analysis (MD&A), to supplement the Districts basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the Districts RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with managements responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. The following RSI is required by U.S. generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited: 1) Managements Discussion and Analysis. 2) Florida Retirement System and Health Insurance Subsidy Pension Data 3) Other Postemployment Benefits Plan Data We have also been engaged to report on supplementary information other than RSI that accompanies Districts financial statements. We will subject the following supplementary information to the auditing procedures applied in our audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America, and we will provide an opinion on it in relation to the financial statements as a whole, in a report combined with our auditors report on the financial statements. 1) Schedule of Expenditures of Federal Awards. 2) Combining and Individual Fund Financial Statement and Schedules 3) Schedules of Receipts and Expenditures of City of Jacksonville Grant Funds Budget and Actual 255 South Orange Avenue, Suite 600 Orlando, FL 32801-3428 + 407.740.5400 + msicpa.com EE es An independent firm associated with Moore Global bd MOORE To School Board Members and Superintendent December 11, 2019 Page 2 The following other information accompanying the financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements, and our auditor's report will not provide an opinion or any assurance on that other information. 1) Introductory Section 2) Statistical Section Audit Objectives The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. The objective also includes reporting on e Internal control over financial reporting and compliance with provisions of laws, regulations, contracts, and award agreements, noncompliance with which could have a material effect on the financial statements in accordance with Government Auditing Standards. e Internal control over compliance related to major programs and an opinion (or disclaimer of opinion) on compliance with federal statutes, regulations. and the terms and conditions of federal awards that could have a direct and material effect on each major program in accordance with the Single Audit Act Amendments of 1996 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Government Auditing Standards report on internal control over financial reporting and on compliance and other matters will include a paragraph that states that (1) the purpose of the report is solely to describe the scope of testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entitys intemal control or on compliance. and (2) the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entitys intemal control and compliance. The Uniform Guidance report on internal control over compliance will include a paragraph that states that the purpose of the report on internal control over compliance is solely to describe the scope of testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Both reports will state that the report is not suitable for any other purpose. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America; the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States: the Single Audit Act Amendments of 1996; and the provisions of the Uniform Guidance, and will include tests of accounting records, a determination of major program(s) in accordance with the Uniform Guidance, and other procedures we consider necessary to enable us to express such opinions. We will issue written reports upon completion of our Single Audit. Our reports will be addressed to Board Members of the District School Board of Duval County. We will make reference to the component auditors audits of the charter schools in our report on your financial statements, We cannot provide assurance that unmodified opinions will be expressed. Circumstances may arise in which it is necessary for us to modify our opinions or add emphasis-of-matter or other-matter paragraphs. If our opinions are other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or issue reports, or we may withdraw from this engagement. We will issue an Independent Auditors Management Letter and an Independent Accountants Report in accordance with Chapter 10.800, Rules of Auditor General. To School Board Members and Superintendent December 11, 2019 Page 3 Audit ProceduresGeneral An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore. our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudu- lent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the govern- ment. Because the determination of abuse is subjective. Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse. Because of the inherent limitations of an audit, combined with the inherent limitations of internal control. and because we will not perform a detailed examination of all transactions, there is a risk that material misstate- ments or noncompliance may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements or on major programs. However, we will inform the appropriate level of management of any material errors, any fraudulent financial reporting, or misappropriation of assets that come to our attention. We will also inform the appropriate level of management of any violations of laws or governmental regulations that come to our attention, unless clearly inconsequential, and of any material abuse that comes to our attention. We will include such matters in the reports required for a Single Audit. Our responsibility as auditors is limited to the period covered by our audit and does not extend to any later periods for which we are not engaged as auditors. Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; schedule of expendi- tures of federal awards: federal award programs; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards. Audit ProceduresInternal Control Our audit will include obtaining an understanding of the government and its environment, including intemal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effective- ness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards. As required by the Uniform Guidance, we will perform tests of controls over compliance to evaluate the effectiveness of the design and operation of controls that we consider relevant to preventing or detecting material noncompliance with compliance requirements applicable to each major federal award program. However, our tests will be less in scope than would be necessary to render an opinion on those controls and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to the Uniform Guidance. To School Board Members and Superintendent December 11, 2019 Page 4 An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. Accordingly. we will express no such opinion. However. during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards, Government Auditing Standards, and the Uniform Guidance. Audit ProceduresCompliance As part of obtaining reasonable assurance about whether the financial statements are free of material misstate- ment, we will perform tests of the Districts compliance with provisions of applicable laws. regulations, contracts, and agreements, including grant agreements. However. the objective of those procedures will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards. The Uniform Guidance requires that we also plan and perform the audit to obtain reasonable assurance about whether the auditee has complied with federal statutes, regulations, and the terms and conditions of federal awards applicable to major programs. Our procedures will consist of tests of transactions and other applicable procedures described in the OAM{B Compliance Supplement for the types of compliance requirements that could have a direct and material effect on each of the Districts major programs. The purpose of these procedures will be to express an opinion on Districts compliance with requirements applicable to each of its major programs in our report on compliance issued pursuant to the Uniform Guidance. Management Responsibilities Management is responsible for (1) designing, implementing. establishing, and maintaining effective internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error, including internal controls over federal awards, and for evaluating and monitoring ongoing activities to help ensure that appropriate goals and objectives are met; (2) following laws and regulations; (3) ensuring that there is reasonable assurance that government programs are adminis- tered in compliance with compliance requirements; and (4) ensuring that management and financial informa- tion is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsi- ble for the selection and application of accounting principles: for the preparation and fair presentation of the financial statements, schedule of expenditures of federal awards, and all accompanying information in conformity with U.S. generally accepted accounting principles; and for compliance with applicable laws and regulations (including federal statutes) and the provisions of contracts and grant agreements (including award agreements). Your responsibilities also include identifying significant contractor relationships in which the contractor has responsibility for program compliance and for the accuracy and completeness of that information. Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2) access to personnel, accounts, books, records, supporting documentation, and other information as needed to perform an audit under the Uniform Guidance, (3) additional information that we may request for the purpose of the audit, and (4) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence. Your responsibilities include adjusting the financial statements to correct material misstatements and confirming to us in the management representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements as a whole. To School Board Members and Superintendent December 11, 2019 Page 5 You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, 2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations. contracts, agreements, and grants. Management is also responsible for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts, and grant agreements, or abuse that we report. Additionally. as required by the Uniform Guidance, it is managements responsibility to evaluate and monitor noncom- pliance with federal statutes, regulations, and the terms and conditions of federal awards: take prompt action when instances of noncompliance are identified including noncompliance identified in audit findings; promptly follow up and take corrective action on reported audit findings; and prepare a summary schedule of prior audit findings and a separate corrective action plan. You are responsible for identifying all federal awards received and understanding and complying with the compliance requirements and for the preparation of the schedule of expenditures of federal awards (including notes and noneash assistance received) in conformity with the Uniform Guidance. You agree to include our report on the schedule of expenditures of federal awards in any document that contains and indicates that we have reported on the schedule of expenditures of federal awards. You also agree to include the audited financial statements with any presentation of the schedule of expenditures of federal awards that includes our report thereon OR make the audited financial statements readily available to intended users of the schedule of expenditures of federal awards no later than the date the schedule of expenditures of federal awards is issued with our report thereon. Your responsibilities include acknowledging to us in the written representation letter that (1) you are responsible for presentation of the schedule of expenditures of federal awards in accordance with the Uniform Guidance; (2) you believe the schedule of expenditures of federal awards, including its form and content, is stated fairly in accordance with the Uniform Guidance; (3) the methods of measurement or presentation have not changed from those used in the prior period (or, if they have changed, the reasons for such changes); and (4) you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the schedule of expenditures of federal awards. You are also responsible for the preparation of the other supplementary information, which we have been engaged to report on, in conformity with U.S. generally accepted accounting principles. You agree to include our report on the supplementary information in any document that contains, and indicates that we have reported on, the supplementary information. You also agree to include the audited financial statements with any presentation of the supplementary information that includes our report thereon OR make the audited financial statements readily available to users of the supplementary information no later than the date the supplementary information is issued with our report thereon. Your responsibilities include acknowledging to us in the written representation letter that (1) you are responsible for presentation of the supplementary information in accordance with GAAP; (2) you believe the supplementary information, including its form and content, is fairly presented in accordance with GAAP; (3) the methods of measurement or presentation have not changed from those used in the prior period (or, if they have changed, the reasons for such changes); and (4) you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the supplementary information. Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits,.or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective 10 To School Board Members and Superintendent December 11, 2019 Page 6 actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or studies. You are also responsible for providing management's views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information. You agree to assume all management responsibilities relating to the financial statements, schedule of expendi- tures of federal awards, and related notes. and any other nonaudit services we may provide. You agree to oversee the nonaudit services by designating an individual, preferably from senior management, with suitable skill, knowledge, or experience; evaluate the adequacy and results of those services: and accept responsibility for them. Engagement Administration, and Other We may from time to time, and depending on the circumstances, use third-party service providers in serving your account. We may share confidential information about you with these service providers but remain committed to maintaining the confidentiality and security of your information. Accordingly, we maintain internal policies, procedures, and safeguards to protect the confidentiality of your personal information. In addition, we will secure confidentiality agreements with all service providers to maintain the confidentiality of your information and we will take reasonable precautions to determine that they have appropriate procedures in place to prevent the unauthorized release of your confidential information to others. In the event that we are unable to secure an appropriate confidentiality agreement, you will be asked to provide your consent prior to the sharing of your confidential information with the third-party service provider. Furthermore, we will remain responsible for the work provided by any such third-party service providers. We understand that your employees will prepare all cash or other confirmations we request and will locate any documents selected by us for testing. We will provide copies of our reports to the School District; however, management is responsible for distribu- tion of the reports and the financial statements. Unless restricted by law or regulation, or containing privileged and confidential information, copies of our reports are to be made available for public inspection. The audit documentation for this engagement is the property of MSL, P.A. (MSL) and constitutes confiden- tial information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to the U.S. Department of Education or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountabilit Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsi- bilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of MSL personnel. Furthermore. upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. The audit documentation for this engagement will be retained for a minimum of five years after the report release date or for any additional period requested by the U.S. Department of Education. If we are aware that a federal awarding agency or auditee is contesting an audit finding. we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation. We expect to begin our audit on approximately May 2020 and to issue our reports no later than December 2020. Willian Blend is the engagement shareholder and is responsible for supervising the engagement and signing the reports or authorizing another individual to sign them. Government Auditing Standards require that we provide you with a copy of our most recent external peer review report and any letter of comment. and any subsequent peer review reports and letters of comment received during the period of the contract. Our most recent peer review report was provided in our RFP response. 11 To School Board Members and Superintendent December 11, 2019 Page 7 We appreciate the opportunity to be of service to the District School Board of Duval County, Florida and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign this letter and return it to us. Very truly yours. MSL, P.A. vit 12 December 10, 2019, Regular Board Meeting Title 1. INDEPENDENT AUDITING SERVICES Recommendation That the Duval County School Board approve the contract for Independent Auditing Services to MSL, P.A. (formerly known as Moore Stephens and Lovelace, P.A.) for the period from date of award through December 31, 2024. That the Duval County School Board authorize the Chairman or Vice Chairman and the Superintendent, to affix their signatures to the contract upon form approval by the Office of General Counsel. That the Duval County School Board delegate authority to the Superintendent or her designee to renew the contract for subsequent years provided the terms and conditions are essentially the same and favorable to the school district and subject to the availability of funds. There are three potential one (1) year renewals. Description A Request for Proposal (RFP No. 02-20/TVWV) for Independent Auditing Services was issued in accordance with Section 218.391, Florida Statutes. Proposals were received from five (5) qualified firms. All proposals were uniformly evaluated by the District's Auditor Selection Committee and the responding firms were ranked in accordance with the scores received. This RFP was coordinated through the Office of Minority Business Affairs and any recommendations were included in the solicitation. Gap Analysis Without the approval of the contract, the District's annual financial statements will not be audited, contrary to applicable statutes, rules, and regulations. Previous Outcomes The District previously contracted with Cherry Bekaert, LLP, on December 7, 2010. The contract expired on December 31, 2018. Expected Outcomes Cost savings are expected, compared to the previous contract. This contract also satisfies the requirements in Board Policy 7.60, Audits. Strategic Plan Goal Ensure Effective, Equitable, and Efficient Use of Resources Aligned to Improve Student Outcomes Financial Impact Expenditures for the five-year period are anticipated to be: FY 2020 - $170,000 FY 2021 - $170,000 FY 2022 - $175,000 FY 2023 - $175,000 FY 2024 - $180,000 Contact Lenia Blades, Executive Director, Board Internal Auditor, 904-390-2426 Attachments 1. MSL final WIT I 7 ar NNT Y YARN DUVAL COUNTY | Purchasing Department 1701 Prudential Drive Jacksonville, FL 32207 PH (904) 858-4848 FAX (904) 858-4868 October 16, 2019 NDEPENDENT AUDITING SERVICES RFP NO. 02-20/TW RECOMMENDATION FOR AWARD DATE OPENED: October 3, 2019 Any actual or prospective bidder, proposer or contractor who is aggrieved in connection with the intended award of a contract may file a protest and shall deliver its written notice of protest to Assistant Superintendent, Operations, or designee (hereinafter Hearing Officer) immediately, but no later than two (2) working days after recommendation of award, if not to the apparent low bidder, which will initiate the 48-hour notice requirement. The written protest with documentation shall be delivered to the Hearing Officer no later than 2 p.m. on the fourth (4 calendar day immediately following the notice of intent to award recommendation as is appropriate. If that day is a School Board non-workday, the protest shall be delivered no later than 9 a.m. the next Duval County School Board (DCSB) work day. Protests shall be presented with specificity, and every issue shall be fully documented. SEE ATTACHED 4G yee LGU Independent Auditing Services RFP No. 02-20/TW EVALUATION COMMITTEE SUMMARY Ranking Proposer Available Points Points Attained 1 Moore, Stephens, Lovelace, PA 500 469.00 2 Cherry Bekaert, LLP 500 438.30 3 RSM US, LLP 500 415.75 4 Carr, Riggs, & Ingram, LLC 500 304.40 5 Purvis, Gray, & Company 500 298.95 Recommended Awardee Page 1 of 7 RFP No. 02-20/TW Independent Auditing Services ADDENDUM NO. 1 ADDENDUM NO. 1 www.duvalschools.org/purchasing Issue Date: September 20, 2019 Phone: 904-858-4859 Buyer: Terrence Wright Bid Number: RFP No. 02-20/TW Bid Title: Independent Auditing Services Term of Bid: Date of award through December 31, 2024 with renewal options Opening: Thursday, October 3, 2019, 2:00 p.m. (EDT). Bids received prior to this date and time will be opened in the Conference Room and may not be withdrawn for 120 days after opening. All bids received after the specified date and time will be returned unopened. The addendum shall serve to amend, replace and append information provided to potential respondents in the original RFP package. To assist in the development of their responses, interested firms are encouraged to carefully review the information found in this addendum and on any additional enclosed documents. Purpose: To answer questions received in accordance with this RFP. Questions and Answers Carr, Riggs & Ingram, LLC Questions 1. Question: Does the District prepare the CAFR or do the auditors? Answer: The District prepares the CAFR 2. Question: What dates were the last 3 years audit reports issued? Answer: Fiscal Year 2017/18 December 28, 2018 Fiscal Year 2016/17 March14, 2018 Fiscal Year 2015/16 February 27, 2017 3. Question: Did the current auditor provide any additional services outside the scope of the audit during the last 3 years and if so, what were those services and the related fees? Answer: No 4. Question: What has the District budgeted for audit services? Answer: $205,000.00 eile re http://www.duvalschools.org/purchasing http://www.duvalschools.org/purchasing Page 2 of 7 RFP No. 02-20/TW Independent Auditing Services ADDENDUM NO. 1 5. Question: What were the total fees paid for auditing services for the past three years? Answer: Fiscal Year 2017/18 $205,000.00 Fiscal Year 2016/17 $205,000.00 Fiscal Year 2015/16 $0.00 (Performed by Auditor General Office) 6. Question: Is the Districts current auditor eligible to propose? Answer: Yes 7. Question: Approximately how many auditor entries were proposed for each of the previous 3 years? Answer: There were no audit adjustments for the previous 3 fiscal years 8. Question: Have there been any significant changes in the Districts management in the prior 3 years? Answer: Superintendent hired July 1, 2018 Chief Financial Officer hired February 7, 2018. 9. Question: What is the reason for considering a change in auditors? Answer: Contract expiration 10. Question: How long have the current auditors been auditing the District? Answer: Contract was awarded December 7, 2010 for a 5-year term and included three (3) 1-year renewals that were exercised 11. Question: What auditor attributes are most appreciated by the District? Answer: Please see the criteria outlined in Section 10 along with the points associated with them 12. Question: What is one area the District would prefer improvements with the auditor or audit processes? Answer: Any changes the District felt were needed, were incorporated in the RFP document 13. Question: Will the District use a different auditor for the internal accounts audit than the firm selected to perform Districts audit? Answer: The Districts internal audit staff performs the internal accounts audits 14. Question: When will final trial balances and audit support schedules be available for audit planning purposes? Answer: Final trial balances and audit support schedules are available in August/September subsequent to year-end 15. Question: Does the District anticipate any significant changes in programs, processes or personnel during the current year? Answer: No significant changes are anticipated Page 3 of 7 RFP No. 02-20/TW Independent Auditing Services ADDENDUM NO. 1 RSM US LLP Questions: 16. Question: Bonds are typically required for construction projects rather than professional services. Given the nature of the services requested in the Districts RFP, is the clause contained the proposal bond a mandatory requirement? Answer: The District considers the proposal bond to be an important element of assurance for the District. Therefore, the requirement, as described in Section 9.0 remains as originally written. The proposal bond is equivalent to a bid bond commonly submitted in response to an Invitation To Bid (ITB) and surety companies maintain industry-standard forms for this purpose 17. Question: What is the reason for considering a change in auditors? Answer: Contract expiration o How long did the previous auditors serve the District? Answer: Contract was award December 7, 2010 for a 5-year term and included three (3) 1-year renewals that were exercised 18. Question: When going thru the auditor selection process, what are the most important attributes you are looking for and what was the primary reason for the selection of the current auditors? Answer: Please see the criteria outlined in Section 10 along with the points associated with them o What qualifications/characteristics did the District appreciate the most about their current auditors or look for the future auditors? Answer: The District expects the contracted firm to deliver a well-planned, adequately staffed audit that provides a team knowledgeable of Federal State, and Local regulations o For what areas does the District see as an opportunity for improvement for future audit engagements? Answer: Any changes the District felt were needed were incorporated in the RFP document 19. Question: What was the typical audit engagement timeline, duration and staffing levels (e.g., number and level, such as partner, manager, senior, staff etc.) for the fiscal year 2018 engagement, specifically for: o Interim fieldwork prior to fiscal year-end, if applicable? Answer: For interim, substantive, and final field work, our engagement was usually assigned one audit partner, one audit manager/senior (on-site auditor in charge), and usually 2-4 on-site auditors o Final or substantive fieldwork subsequent to fiscal year-end? Answer: For interim, substantive, and final field work, our engagement was usually assigned one audit partner, one audit manager/senior (on-site auditor in charge), and usually 2-4 on-site auditors Page 4 of 7 RFP No. 02-20/TW Independent Auditing Services ADDENDUM NO. 1 o Approximately how many hours were auditor in the field? Answer: For the 2017-2018 audit, we were invoiced a total of 1,400 hours 20. Question: When will the final trial balance and audit support schedules be available for auditors for planning purposes? Answer: Final trial balances and audit support schedules are available in August/September subsequent to year-end 21. Question: Did the District engage their previous or other independent accountants to perform additional services and, if so, what was the nature of such services and what were the fees paid for those services? Answer: No 22. Question: Approximately how many auditor-generated journal entries are made each year? Answer: There were no audit adjustments for the previous 3 fiscal years 23. Question: Are there any other major transactions/activities planned that may affect the fiscal year-ending 2019 or subsequent years engagements, e.g., planned major capital projects, IT/system implementations, bond issuances, etc.? Answer: Other than the proposed sales tax referendum, for fiscal year-ending 2019 and subsequent fiscal years, there are no anticipated major transactions/activities that would affect the engagement. 24. Question: Is a copy of the issued fiscal year 2018 CAFR and single audit report available? Answer: A copy of the Districts Comprehensive Annual Financial Report (CAFR) for 2017-18 is available for review on the Districts Website at https://dcps.duvalschools.org/Page/10243 25. Question: May we obtain a copy of the most recent Independent Auditors Management Letter in accordance with the Rules of the Auditor General? Answer: Please see page 203 of the Districts Comprehensive Annual Financial Report (CAFR) for 2017-18 available on the Districts Website at https://dcps.duvalschools./Page/10243 26. Question: How much did the District pay for audit fees for the CAFR and single audits for the past five years? Answer: Fiscal Year 2017/18 $205,000.00 Fiscal Year 2016/17 $205,000.00 Fiscal Year 2015/16 $0.00 (Performed by Auditor General Office) Fiscal Year 2014/15 $205,000.00 Fiscal Year 2013/14 $205,000.00 o Were there increases to the originally agreed-upon fees for out of scope work of additional billings? If yes, how much were the increases and what was the reason for the increases? https://dcps.duvalschools.org/Page/10243 https://dcps.duvalschools./Page/10243 Page 5 of 7 RFP No. 02-20/TW Independent Auditing Services ADDENDUM NO. 1 Answer: There were no increases to the originally agreed-upon fees. There were fees for additional services related to the reissuance of the 2011-2012 CAFR ($5,000) and to the assembly of the 2012-2013 CAFR ($9,727.50) 27. Question: What is the amount budgeted for the fiscal year-end 2020 engagement? Answer: $205,000.00 28. Question: What management and accounting systems does the District use, e.g., cash collections, data management, financial, assets, financial report, etc.? Answer: SAP o Will a download of trial balance financial and budgetary information be available? Answer: Yes 29. Question: Who are the current members of the Districts Audit Committee and who will serve on the selection committee? Answer: Per Board Policy 2.35, Board Committees, the Audit Committee shall consist of the entire Board acting as a committee-of -the-whole. Any Board member may serve on the selection committee permitting no scheduling conflicts. Pease be reminded of Section 3.0 EX PARTE COMMUNICATION 30. Question: Do you currently use an SBE/M/WBE firm? If so, what is the name of that firm and what percentage of the audit were they responsible for? Answer: Currently, a SBE/M/WBE firm is not being used Cherry Bekaert LLP Questions 31. Question: The RFP provides composite Federal Forms in Exhibit 2, which appear to require signatures. However, signed copies of the forms are not included in the list of items to be returned with the proposal on page 2 of the RFP, or in section 10.0 defining the proposal format and evaluation criteria. Which, if any, of the Exhibits provided in the RFP should be signed and returned as attachments to our proposal? Answer: The Federal Forms in Exhibit 2 are required to be signed by the awarded contractor. They are not a requirement to be returned with the proposal. However, they will need to be signed by the awarded contractor prior to the execution of a contract. The Evaluation Worksheet (Exhibit 1) is also not required to be returned with the proposal Purvis Gray & Company Questions 32. Question: When does interim and final field work typically take place? Answer: Interim April/May, Final - September 33. Question: What is the earliest date the books will be closed, and the auditors can begin year-end field work? Page 6 of 7 RFP No. 02-20/TW Independent Auditing Services ADDENDUM NO. 1 Answer: Generally, the first week of August 34. Question: What were the amounts paid for audit services for the last two fiscal years? Please separate between the Basic Audit of the Financial Statements and the Single Audit. Answer: Financial Audit: $160,000.00 Single Audit: $45,000.00 35. Question: What were the total number of audit hours incurred in the last two fiscal year audits? Please provide by staffing level, if available. Answer: For interim, substantive, and final field work, our engagement was usually assigned one audit partner, one audit manage/senior (on-site auditor in charge), and usually 2-4 on-site auditors. For the 2017-18 audit, we were invoiced a total of 1,400 hours. For the 2016-17 audit, we were invoiced a total of 1,400 hours 36. Question: Were there a significant number of audit adjustments during the past two fiscal years? Answer: None 37. Question: Are there any anticipated changes in the Districts key accounting staff expected in the next five years? Answer: In the next five years, we anticipate that two Directors will retire 38. Question: Will the CAFR be prepared by District management or the auditor? Answer: CAFR will be prepared by the District 39. Question: Is a separate audit report issued for the internal accounts? If so, can we review the report for the last two fiscal years? Answer: 2016-2017 Agenda item https://duvalcosb.civiclerk.com/WebGenFile.aspx?ar=645, Attachment https://duvalcosb.civcclerk.com/WebGenFile.aspx?ad=15352 2017-2018 Agenda item https://duvalcosb.civiccler.com/Web/GenFile.aspx?ar=1479, Attachment https://duvalcosb.civicclerk.com/WebGenFile.aspx?ad=16470 2018-2019 pending approval November Regular Board Meeting 40. Question: Is there a separate engagement to audit the internal accounts? Answer: The Districts internal audit staff performs the internal accounts audits 41. Question: Are there expected changes to the Districts financial accounting system in the next five years? Answer: At this time, there are no expected changes 42. Question: Are there significant changes in the financial operations of the District expected in the next five years? Answer: At this time, there are no expected changes https://duvalcosb.civiclerk.com/WebGenFile.aspx?ar=645 https://duvalcosb.civcclerk.com/WebGenFile.aspx?ad=15352 https://duvalcosb.civiccler.com/Web/GenFile.aspx?ar=1479 https://duvalcosb.civicclerk.com/WebGenFile.aspx?ad=16470 Page 7 of 7 RFP No. 02-20/TW Independent Auditing Services ADDENDUM NO. 1 43. Question: Does the internal auditor of the District typically provide assistance to the external auditor during the performance of their audit? If so, approximately how many hours of assistance? Answer: Section 2.2 I of the RFP states the following: o Support Personnel Support personnel will be made available by the District to provide assistance, such as identifying locations of required records, gathering needed documentation and supporting information and such other tasks that will serve to expedite the audit, with the understanding that support personnel must be given consideration to effectively perform the day-to-day requirements of their positions. RFP No. 02-20/TW Independent Auditing Services REQUEST FOR PROPOSALS (RFP) RFP NO. 02-20 /TW Independent Auditing Services RFP Release Date: September 11, 2019 Deadline for Written Questions: September 19, 2019, 4:00 p.m. (EDT) Proposals Opened: October 3, 2019, 2:00 p.m. (EDT) Committee Evaluation: October 16, 2019 Presentations: October 28, 2019 (if deemed necessary) Board Award: December 2019 DUVAL COUNTY PUBLIC SCHOOLS Purchasing Services Department 1701 Prudential Drive Jacksonville, Florida 32207 eile re http://www.duvalschools.org/dcps Page 1 of 33 RFP No. 02-20/TW Independent Auditing Services ATTACHMENT A Duval County Public Schools www.duvalschools.org 1701 Prudential Drive PHONE: (904) 390-2000 Jacksonville, FL 32207-3235 TDD: (904) 390-2898 Purchasing Services PH: (904) 858-4848 1701 Prudential Drive FAX: (904) 858-4868 Jacksonville, FL 32207-3235 Request for Proposals (RFP) Required Response Form INDEPENDENT AUDITING SERVICES RFP No. 02-20/TW This response must be submitted to Duval County Public Schools, Purchasing Services, 1701 Prudential Drive, Jacksonville, FL 32207, no later than 2:00 p.m. EDT on Thursday, October 3, 2019, and plainly marked RFP No.02-20/TW. Responses are due and will be opened at this time. Responses received after 2:00 p.m. EDT on the date due will not be considered. Anti-Collusion Statement / Public Domain I, the undersigned vendor have not divulged, discussed, or compared this proposal with any other vendors and have not colluded with any other vendor in the preparation of this proposal in order to gain an unfair advantage in the award of this proposal. I acknowledge that all information contained herein is part of the public domain as defined in the Public Records Act, Chapter 119, F.S. Proposal Certification I hereby certify that I am submitting the following information as my company's response and understand that by virtue of executing and returning with this response this REQUIRED RESPONSE FORM, I further certify full, complete, and unconditional acceptance of the contents of all pages, inclusive of this Request for Proposal, and all appendices/attachments and the contents of any Addendum released hereto. VENDOR (firm name): STREET ADDRESS: CITY & STATE: PRINT NAME OF AUTHORIZED REPRESENTATIVE: SIGNATURE OF AUTHORIZED REPRESENTATIVE: TITLE: DATE: CONTACT PERSON: CONTACT PERSON'S ADDRESS: TELEPHONE: FAX: TOLL FREE: INTERNET E-MAIL ADDRESS: INTERNET URL: VENDOR TAXPAYER IDENTIFICATION NUMBER: NOTE: Entries must be completed in ink or typewritten. An original manual signature is required. eile re http://www.duvalschools.org/dcps http://www.duvalschools.or/#g Page 2 of 33 RFP No. 02-20/TW Independent Auditing Services ITEMS TO BE RETURNED WITH PROPOSAL: 1. Required Response Form Attachment A Page 1 of 33 2. Fee Schedule Attachment B 3. Additional Services Hourly Billing Rate All information required in Attachment C (clearly label documentation submitted as Attachment C) 4. Office of Economic Opportunity Proposed Schedule of Participation Attachment D 5. Proposal Bond Note: In accordance with section 4.3, please submit proposal as follows: 1. One (1) manually signed original 2. Two (2) photocopies of original 3. Nine (9) USB Flash Drives in .pdf format Proposals to be delivered to: 1701 Prudential Drive Jacksonville, Florida 32207 Page 3 of 33 RFP No. 02-20/TW Independent Auditing Services DUVAL COUNTY PUBLIC SCHOOLS RFP: INDEPENDENT AUDITING SERVICES RFP No. 02-20/TW INDEX 1.0 Introduction 2.0 District Objectives/Scope of Services 3.0 Ex Parte Communication 4.0 Preparation and Submission Requirements 5.0 Familiarity With District and Additional Information 6.0 Time Schedule 7.0 Districts Rights and Reservations 8.0 Minimum Eligibility Requirements 9.0 Bonds 10.0 Proposal Format and Evaluation Criteria 11.0 Proposal Evaluation Process 12.0 Replacement of Contractor Staff 13.0 Cancellation of Award/Termination 14.0 Default 15.0 Legal Requirements 16.0 Federal and State Tax 17.0 Conflict of Interest 18.0 Insurance Requirements 19.0 Indemnification/Hold Harmless Agreement 20.0 Public Records Law 21.0 Permits and Licenses 22.0 Public Entity Crimes 23.0 Assignment of Contract and/or Payment 24.0 Agreement 25.0 Dispute 26.0 Disclaimer 27.0 Office of Economic Opportunity (OEO) Encouragement Page 4 of 33 RFP No. 02-20/TW Independent Auditing Services ATTACHMENTS: A. Required Response Form Page 1 of 33 B. Fee Schedule Attachment B C. Additional Services Hourly Billing Rate Attachment C D. Office of Economic Opportunity Proposed Schedule of Participation Attachment D EXHIBITS: 1. Evaluation Worksheet 2. Composite Federal Forms Page 5 of 33 RFP No. 02-20/TW Independent Auditing Services DUVAL COUNTY PUBLIC SCHOOLS RFP: INDEPENDENT AUDITING SERVICES RFP No. 02-20/TW 1.0 INTRODUCTION: 1.1 Purpose: The purpose and intent of this Request for Proposals (RFP) is to seek proposals from interested, available, and qualified firms to provide external INDEPENDENT AUDITING SERVICES. An agreement will then be entered for the selected firm (Contractor) to provide the described services for Duval County Public Schools (DCPS or the District). At this time, the seven members of the Duval County School Board constitute the Auditor Selection Committee. In accordance with F.S. 218.391, the Auditor Selection Committee will review the proposals received in response to this RFP and make a recommendation to the School Board for the selection of the contracted independent certified public accounting firm. It is also anticipated that, in performing its duties, the awarded independent certified public accounting firm would have substantial interaction with the Auditor Selection Committee. This interaction will include, but not be limited to, reviewing the scope of services, discussing the results of the audit, discussing the findings presented in the management letter issued by the firm and the responses of the District administration thereto and other matters as determined by the Auditor Selection Committee. 1.2 General Information about District Schools: The District and its governing board were created pursuant to Section 4, Article IX of the Constitution of the State of Florida. The District is an independent taxing and reporting entity managed, controlled, operated, administered, and supervised by the Districts school officials. The Board consists of seven elected officials responsible for the adoption of policies, which govern the operation of the District. The Superintendent of Schools is responsible for the administration and management of the schools within the applicable parameters of State and Federal laws and regulations, State Board of Education Rules, and School Board policies. The Superintendent is also specifically delegated the responsibility of maintaining a uniform system of records and accounts in the District. The District is coterminous with Duval County, which covers 850 square miles and operates 171 facilities, including administrative areas, elementary schools, middle schools, high schools and specialized schools. The District serves approximately 128,000 students (the student population changes annually). It is the second largest employer in Jacksonville with approximately 11,800 full-time staff (approximately 8,300 teachers) at 99 elementary schools, 3 grades K-6 schools, 2 grades K-8 schools, 24 middle schools, 2 grades 6-12 schools, 19 high schools, 6 exceptional student centers, 1 virtual school, 7 alternative schools, 33 charter schools, and additional administrative facilities. The charter schools have separate audits and are not included as a part of this RFP. However, the charter schools are considered discretely presented component units and are included in the Districts Comprehensive Annual Financial Report. Page 6 of 33 RFP No. 02-20/TW Independent Auditing Services A copy of the District's Comprehensive Annual Financial Report (CAFR) for 2017-18 is available for review on the Districts Web site at https://dcps.duvalschools.org/Page/10243. Proposers are encouraged to thoroughly review the information contained therein in order to become familiar with the District and its operations. The District currently utilizes SAP for budgeting, accounting, payroll, accounts payable, warehouse inventory, assets management, purchasing, and human resources. The administration of this Contract is a function of the Districts Internal Board Auditor. All post-award communications shall be directed to the Executive Director, Internal Board Auditor. For more information about the District, please visit www.duvalschools.org on the internet. 2.0 DISTRICT OBJECTIVES / SCOPE OF SERVICES: 2.1 Objective: The District wishes to receive proposals for selection of an independent certified public accounting firm to provide external independent auditing services to the District from the date of award through December 31, 2024 in accordance with Section 218.39, Florida Statutes and as defined in Chapter 10.800, Rules of the Auditor General. Presently both the Financial Audit and the Single Audit for the fiscal years ending June 30, 2019 and 2022 are scheduled to be conducted by the Office of the Auditor General (the Auditor General). However, respondents shall include pricing for these audits in the event there is a modification to the Auditor Generals schedule. 2.2 Scope of Services: A. Annual Examinations - The Contractor selected as a result of this RFP shall provide independent auditing services to the District to examine the financial statements of the District, beginning with the financial statements for fiscal year ending June 30, 2020 and ending after the completion and submission of the audit report for the fiscal year ending June 30, 2024, with the exclusion of the years that audits will be conducted by the Auditor General. The annual examinations by the proposer shall include, but not be limited to, the following: 1. Financial Audit - In those years in which the Financial Audit is not performed by the Auditor General, the contracted CPA firm will perform a Financial Audit in accordance with generally accepted auditing standards, government auditing standards, Title 2, Chapter 2, Part 200, Code of Federal Regulations Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (including necessary filings) and Florida Statutes. The primary purpose of the audit is to express an opinion on the financial statements of the District. The examination and procedures related hereto contemplate the review of a Comprehensive Annual Financial Report (CAFR) if and when it is prepared by the District. The audit procedures used should be sufficient to enable the proposer to express an opinion on the fairness with which the financial statements present the financial position of the District and the results of its operations and the cash flows of its proprietary fund types in accordance with generally accepted accounting principles. In addition, such procedures should be adequate to determine whether the operations of the District were properly conducted in accordance with legal and regulatory requirements, including Florida Statutes, State Board of Education Rules, Federal laws and School Board policies and procedures. https://dcps.duvalschools.org/Page/10243 http://www.duvalschools.org/ Page 7 of 33 RFP No. 02-20/TW Independent Auditing Services 2. Review of Internal Controls - An evaluation is to be made of the system of internal controls, including the control environment, accounting systems and specific control procedures, to assess the extent to which the controls can be relied upon to ensure accurate information, to ensure compliance with applicable laws and regulations, and to provide for efficient and effective operations. In order to assess the control risk, the Contractor shall perform tests of controls and properly document its assessment. Reportable conditions shall be communicated in writing in accordance with applicable Statements of Auditing Standards issued by the American Institute of Certified Public Accountants and generally accepted auditing standards. 3. Management Letter - A management letter will be issued in compliance with the Rules of the Auditor General, Chapter 10.800, that contains significant audit findings which, among other matters, shall include the following material items noted during the performance of the audit: a. A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding financial audit report, not otherwise addressed in the auditors report pursuant to Rule 10.806(2)(b) or (c). If an audit finding in the preceding financial audit report is uncorrected, the auditor shall determine whether the finding was also included in the second preceding fiscal year financial audit report. Uncorrected findings in the current fiscal year audit report shall cite the finding reference numbers used in the preceding and, as applicable, the second preceding fiscal year financial audit reports. b. A statement describing the results of the auditors determination pursuant to Rule 10.805(6) as to whether or not the district school board has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and identification of the specific condition(s) met (also see Rule 10.807(1)). c. Any recommendations to improve the district school boards financial management. d. Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. Note: Fraud, noncompliance with provisions of laws or regulations and contracts or grant agreements, or abuse that does not warrant the attention of those charged with governance, or internal control deficiencies that are not material weaknesses or significant deficiencies may be reported in the management letter based on professional judgment. e. The following information regarding the auditors application of financial condition assessment procedures pursuant to Rule 10.805(7): (1) A statement that the auditor applied financial condition assessment procedures pursuant to Rule 10.805(7). (2) If a deteriorating financial condition(s) is noted, a statement that the district school boards financial condition is deteriorating and a description of conditions causing the auditor to make this conclusion. If the auditor has reported that the district school board Page 8 of 33 RFP No. 02-20/TW Independent Auditing Services has met one or more of the conditions specified in Section 218.503(1), Florida Statutes, this statement shall indicate whether such condition(s) resulted from a deteriorating financial condition(s). Findings regarding deteriorating financial condition(s) shall be prepared in accordance with Rule 10.806(3). f. A statement describing the results of the auditors determination pursuant to Rule 10.805(8) as to whether or not the district school board prominently posted on its Web site a plain language version of each proposed, tentative, and official budget that describes each budget item in terms that are easily understandable to the public. (See Section 1011.035, Florida Statutes.) The Contractor shall be required to make an immediate written and oral report to the designated School Board Representative(s) of all significant irregularities and any illegal acts as they become known to the Contractor. 4. Data Processing Review The Contractor will perform a review of internal controls used in the computer environment to ensure (a) the proper development and implementation of applications, (b) the integrity of program and data files, (c) the completeness and accuracy of the accounting records, and (d) the integrity of computer operations. The Contractor shall communicate periodically to staff if reportable conditions in data process review are identified during the engagement. As part of the Management Letter, the Contractor shall report the following information it deems appropriate: Specific comments in the above areas for the Districts major computer systems Overall conditions of internal control in computer environment Significant weakness in internal control in data processing B. Single Audit - In those years in which the Single Audit is not performed by the Auditor General, the contracted CPA firm will perform a Single Audit in accordance with generally accepted auditing standards, Government Auditing Standards issued by the Comptroller General of the United States, the provisions of Title 2, Chapter 2, Part 200, Code of Federal Regulations Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; and the Rules of the Auditor General of the State of Florida in order to report on the Schedule of Expenditures of Federal Awards, on the compliance of the District with laws and regulations and on internal controls, as required by the Single Audit Act. Information related to the Single Audit, including the Schedule of Federal Financial Assistance, findings and recommendations, and auditor's report on the internal control structure and compliance with applicable laws and regulations will be included in a separate report, when completed. C. In-Relation-To Report - The District receives Truancy and Drivers Ed grants which are included as a separate report in the Comprehensive Annual Financial Report and must be included as part of the financial audit. D. Continuing Education Provide at least 16 hours of CPE each year for District employees that either account for or audit the records of the school system. The seminars will be at no cost to the District or its employees. Page 9 of 33 RFP No. 02-20/TW Independent Auditing Services E. Additional Services - If, during the contractual period, additional services are needed, the Contractor may, at the option of the District, be engaged to perform these services. The Contractor shall, upon receipt of a written request from the Superintendent or designee, perform such additional services. Such services, if offered by the Contractor, may include, but not be limited to: 1 Management advisory services; 2. Tax consulting services; 3. Actuarial consulting services; 4. Assistance in the preparation of or performance of extended audit procedures; 5. Assistance in the preparation of or performance of procedures required by Bond Counsel in connection with the issuance of Official Statements; and 6. Any additional In Relation To reports requested by the district not included in the Comprehensive Annual Financial Report. All additional work will be documented by written and signed engagement memoranda to be approved by the Superintendent or designee. The Contractor will be compensated in accordance with the schedule of fees established as a result of the selection process. Any fee for additional services shall be separately negotiated at the time of the engagement for a not- to-exceed amount calculated in accordance with the rates submitted by the proposer on the form that is titled Attachment C. Notwithstanding the foregoing, the District may elect, in its sole discretion to engage a third party to conduct such additional services. F. Time Requirements 1. Commencement of the Audit - The District will have all records for the audit, as well as all appropriate personnel, available to meet with the audit team of the Contractor upon acceptance of the proposal and award by the School Board. 2. Schedule of the Fiscal Year Audit - Each of the following shall be completed no later than the date indicated: a. Audit Plan No later than April 30 a detailed plan will be provided to the District covering interim and year end audit procedures for the fiscal year ending June 30 of the initial contract year. In each succeeding fiscal year for which audit services will be provided, a detailed plan will be provided to the District by April 30 of that year. b. Fieldwork - For the fiscal year ending June 30 of the initial contract year fieldwork should commence immediately after presentation of the audit plan. For each succeeding fiscal year, fieldwork should commence sufficiently before the end of the fiscal year to ensure that the reporting deadlines outlined below can be met. c. Progress Conferences - Progress conferences will be held with the appropriate District personnel at least bimonthly during the course of the engagement. Such conferences will be held at any time that it appears that: scheduled completion dates may be in jeopardy; the audit detects apparent violations of law or apparent instances of misfeasance, malfeasance or nonfeasance by an employee; information is discovered that indicates that defalcations may reasonably be anticipated; or material weaknesses in internal controls are detected. Page 10 of 33 RFP No. 02-20/TW Independent Auditing Services d. Reporting Deadlines - The audit report, in its final form and including the management letter, shall be completed each year no later than November 15 (or the prior business day, as applicable). The report will be presented to the Auditor Selection Committee at a regularly scheduled meeting, unless the Auditor Selection Committee requests such presentation at an earlier-scheduled special meeting. e. Provide periodic reports to the District assessing the impact of any significant regulatory (Accounting Standards) changes and accounting or reporting developments proposed by the Financial Accounting Standards Board / Governmental Accounting Standards Board or any other significant financial / accounting matters that may affect the District. G. Invoicing for Work/Progress Billing - In consideration of the size of the fees to be generated and the probable length of the audit engagement for each fiscal year, progress billing will be permitted on a percentage of completion basis. To determine progress, the Contractor will prepare, as part of the Audit Plan (as set forth in subsection E above), an estimate of total hours required to complete the engagement. Progress will be determined by comparing the hours incurred to date to the estimated total hours for the engagement. A listing of hours incurred and a description of the work corresponding to such hours shall accompany the invoice in support of this calculation. Progress billings may be rendered no more frequently than monthly during the course of the engagement. The final payment will be paid upon resolution of any open issues or delivery of any remaining items. H. Working Papers - In all cases, the Contractor will retain all working papers for a period of three (3) years and will provide the District and/or its assignees access, free of charge, to any or all work papers for a period of three (3) years. I. Support Personnel - Support personnel will be made available by the District to provide assistance, such as identifying locations of required records, gathering needed documentation and supporting information and such other tasks that will serve to expedite the audit, with the understanding that support personnel must be given consideration to effectively perform the day-to-day requirements of their positions. J. Inclusion - If any services, functions or responsibilities not specifically described in this RFP are necessary for the proper performance and provision of the Services, they shall be deemed to be implied by and included within the scope of the Services to the same extent and in the same manner as if specifically described herein. This section includes, but is not limited to, any additional expenses to be incurred by the Contractor in relation to the Services (an example includes expenses incurred by the Contractor if any State or Federal agency requires any external review such as quality control of the Contractors Services conducted for the District). 2.3 Contract Term: The District shall select a Contractor to provide INDEPENDENT AUDITING SERVICES as herein described for the District commencing from the date of award through December 31, 2024 (subject, however, to availability of lawfully appropriated funds for each District fiscal year). The Contract may thereafter be renewed, in writing, for three (3) additional one (1) year periods, on the same terms and conditions, at the sole discretion of the District. The fee structure of the Contract shall remain firm for the entire contract term including any and all renewal periods. 3.0 EX PARTE COMMUNICATION: Ex parte communication, whether verbal or written, by any potential Respondent or representative of Page 11 of 33 RFP No. 02-20/TW Independent Auditing Services any potential Respondent to this RFP with District personnel involved with or related to the RFP, other than as designated in this document, is strictly prohibited. Violation of this restriction may result in the rejection/disqualification of the Respondents proposal. Ex parte communication, whether verbal or written, by any potential Respondent or representative of any potential Respondent to this RFP with Board members is also prohibited and will result in the disqualification of the Respondent. Notwithstanding the foregoing, communications are permissible by this Section when such communications with a prospective Respondent are necessary for, and solely related to, the ordinary course of business concerning the Districts existing contract(s) for the materials or services addressed in this RFP (but in no event shall any existing vendor intending to submit a proposal initiate communications to any member(s) of the School Board of Duval County, Florida; it being understood such communication initiated by a vendor under these circumstances would not be in the ordinary course of business). 4.0 PREPARATION AND SUBMISSION REQUIREMENTS: 4.1 Proposals not conforming to the instructions provided herein will be subject to disqualification at the sole option of the District. 4.2 All proposals must be received no later than 2:00 p.m. (EDT), on Thursday, October 3, 2019. Official time for the purpose of RFP opening will be calibrated using http://www.timeanddate.com/worldclock/results.html?query=jacksonville. If a proposal is transmitted by US Mail or other delivery medium, the Proposers(s) will be responsible for its timely delivery to Purchasing Services, 1701 Prudential Drive, Jacksonville FL 32207. Any proposal received after the stated time and date or at another location will not be considered. 4.3 One manually signed original, two (2) photocopies of original, and nine (9) copies on USB Flash Drive. (9 USB Flash Drives to be submitted) of the complete proposal must be sealed and clearly labeled "REQUEST FOR PROPOSAL: INDEPENDENT AUDITING SERVICES" on the outside of the package. The legal name, address, Proposers contact person, and telephone number must also be clearly annotated on the outside of the package. The manually signed original shall be marked as ORIGINAL. Once accepted, all original proposals and any copies of proposals become the sole property of the District and may be retained by the District or disposed of in any manner the District deems appropriate. All proposals must be signed by an officer or employee having authority to legally bind the Proposer(s). Any corrections of unit prices must be by line-outs of the original prices with correct amounts typed or written in and initialed by the originator. Corrections made using correction fluid (white out) or any other method of correction are unacceptable. NOTE: It is the sole responsibility of each respondent to assure all proposal copies are EXACT duplicates of the original proposal. USB Flash Drives will be utilized by the Auditor Selection Committee for the purpose of evaluation of proposals. Any information contained in the original proposal which has not been transferred to the USB Flash Drive or photocopies will NOT be considered. The original document will be used solely for official https://urldefense.proofpoint.com/v2/url?u=http-3A__www.timeanddate.com_worldclock_results.html-3Fquery-3Djacksonville&d=DQMFAg&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=LK24Vt5YsbyRjurOMAuQ5yAEinvr8oN7T9yeMkZrCMo&m=speK1URP25MrTnirmFMtOJA7tppGm628odAFJvXaHxQ&s=KkoIsemYwyfhpbBk-p1An1l32uTVF5XzYeORB7hQldQ&e= Page 12 of 33 RFP No. 02-20/TW Independent Auditing Services record keeping purposes. 4.4 Potential Proposers shall not contact, by written or verbal communication, any District employee for information regarding this RFP other than as expressly permitted by this RFP. Additions, deletions or modifications to information contained in the RFP document will be presented to all potential Proposers by means of a written addendum, if necessary. No verbal or written information which is obtained other than by information in this document or by addendum to this RFP will be binding on the District. Any questions or requests for clarification regarding this RFP shall be submitted to Terrence Wright, Purchasing Services in writing via e-mail at wrightt@duvalschools.org. The deadline for such questions or requests will be 4:00 p.m., EDT on Thursday, September 19, 2019, unless otherwise extended in writing by the District. Questions or requests for clarification received after the deadline will NOT be addressed. Note that Proposers are requested to submit questions regarding this RFP for the Districts clarification via issued Addenda, instead of Proposers taking exceptions to any terms or conditions of this RFP within the submitted proposal. 4.5 Any proposal may be withdrawn prior to the date and time the proposals are due. Any proposal not withdrawn will constitute an irrevocable offer, for a period of one hundred twenty (120) days, to provide the District ample time to award the Contract for the services specified in the proposal and this RFP. Concurrent with the delivery of the Proposers proposal, the Proposer shall also irrevocably deliver a completed and properly signed Attachment A. Upon completion of the award process and within three (3) business days of the School Boards completion of the award process at its duly called meeting, the required insurance certificate must be delivered. (see Section 18.0 of this RFP). 5.0 FAMILIARITY WITH DISTRICT AND ADDITIONAL INFORMATION: Proposers should become familiar with any local conditions which may, in any manner, affect the services required. The Proposers(s) is/are required to carefully examine the RFP terms and to become thoroughly familiar with any and all conditions and requirements that may in any manner affect the work to be performed under the Contract. No additional allowance will be made due to lack of knowledge of these conditions. Submission of a proposal shall constitute acknowledgement by the Proposers that it is familiar with all conditions. The failure to familiarize itself with the sites shall in no way relieve him or her from any obligations with respect to the proposal. 6.0 TIME SCHEDULE: The District will attempt to adhere to the following time schedule: Wednesday, September 11, 2019, RFP Release Thursday, September 19, 2019, at 4:00 p.m. (EDT) Deadline for Questions Thursday, October 3, 2019, at 2:00 p.m. (EDT) Proposal Opening Wednesday, October 16, 2019, Auditor Selection Committee Evaluation Monday, October 28, 2019, Presentations (if deemed necessary) December 2019, Board Award Inquiries regarding the status of a proposal must not be made prior to the posting of award recommendation. mailto:wrightt@duvalschools.org Page 13 of 33 RFP No. 02-20/TW Independent Auditing Services The District reserves the right to schedule mandatory pre-proposal conference(s) as necessary to encourage competition and serve to advance the best interests of the District. 7.0 DISTRICTS RIGHTS AND RESERVATIONS: A. The District reserves the right to accept or reject any or all proposals. B. The District reserves the right to waive any irregularities and technicalities and may at its sole discretion request clarification or other information to evaluate any or all proposals. C. The District reserves the right, before awarding the Contract, to require Proposers(s) to submit additional evidence of qualifications or any other information the District may deem necessary. D. The District reserves the right, prior to its Board approval, to cancel the RFP or portions thereof, without liability to any Proposers or the District. E. The District reserves the right to: (1) accept the proposals of any or all of the items it deems, at its sole discretion, to be in the best interest of the District; and (2) the District reserves the right to reject any and/or all items proposed. F. The District reserves the right to further negotiate any proposal, including price, with the highest rated Proposer. If an agreement cannot be reached with the highest rated Proposer, the District reserves the right to discontinue negotiations and to negotiate and recommend award to the next highest ranked Proposer or subsequent Proposer(s) until an agreement is reached. G. The District reserves the right to require presentations/interviews with the highest ranked respondents. If presentations/interviews are deemed necessary, the District will notify the affected respondents by e-mail not later than seven business days prior to their respective scheduled presentation/interview. 8.0 MINIMUM ELIGIBILITY REQUIREMENTS: In order to be considered for evaluation, the proposers shall demonstrate sufficient capacity, resources and experience to provide complete professional auditing services as required by the District. Any proposer that fails to meet all of the following minimum criteria shall be noted as non-responsive and will not be evaluated/scored. At a minimum, each proposer shall provide sufficient documentation to verify that: 1) The firm is a Certified Public Accounting firm in accordance with Section 473.309, Florida Statutes 2) The firm is currently licensed under Section 473.3101, Florida Statutes (see RFP Section 10.0 E). Firms shall provide the current license number issued by the Florida Department of Business & Professional Regulation 3) The firm has conducted Single Audits and/or financial audits for at least three (3) public entities (including at least one [1] Florida school district) within the immediate past four (4) years (see RFP Section 10.0.E) 4) The required proposal bond is submitted (Section 9.0 below) 5) The firm intends to comply with the insurance requirements, if awarded (see RFP Section 18.0) 6) The firm intends to submit all required information set forth in Section 10.0 below Concurrent with the delivery of the Proposers proposal, the Proposer shall also irrevocably deliver a completed and properly signed Attachment A (Required Response Form), a completed Attachment B Page 14 of 33 RFP No. 02-20/TW Independent Auditing Services (Fee Schedule), information required in Attachment C (Additional Services Hourly Billing Rate), a completed and properly signed Attachment D (Office of Economic Opportunity Proposed Schedule of Participation Form), and a proposal bond, as described in Section 9.0 of this RFP. Upon completion of the award process and within three (3) business days of the Duval County School Boards completion of the award process at its duly called meeting, the successful Proposer shall deliver the required insurance certificate (see Section 18.0 of this RFP). NOTE: The items above must be clearly documented in the proposal. 9.0 BOND: Proposal Bond: As a guarantee that a proposer will enter into the Contract under the terms and conditions set forth in this RFP, all proposers shall submit a proposal bond in the amount of $5,000 made payable to the Duval County School Board, and such proposal bond shall accompany the proposal when submitted. The bond shall be issued by a surety company licensed to conduct business in Florida and approved by the United States Treasury Department. Cash and/or checks of any kind are not acceptable. PROPOSALS RECEIVED WITHOUT THE REQUIRED BOND WILL BE CONSIDERED NON-RESPONSIVE. Return of Proposal Bond: Proposal bonds will be NOT be returned to proposers after the Contract award has been made. The proposal bond of the successful proposer shall remain in full force and effect until execution of the Contract. 10. PROPOSAL FORMAT AND EVALUATION CRITERIA: In order to maintain comparability and enhance the review process, it is required that proposals be organized in the manner specified below. Include all information in your proposal. Proposers are encouraged to provide tab separations for each item. Proposals received which do not address ALL items and sub-items listed in this section may be considered non-responsive. Please refer to the accompanying Evaluation Worksheet (Exhibit 1). A. REQUIRED RESPONSE FORM (Attachment A): Submit with all required information completed and all signatures as specified. No points are assigned to this required item. B. PROPOSAL BOND: As outlined in Section 9.0 C. OEO COMPLIANCE STATEMENT (Attachment D): Submit with all signatures as specified. This is a required submittal.: (5 points) REFER TO SECTION 27.0, OFFICE OF ECONOMIC OPPORTUNITY (OEO) ENCOURAGEMENT. Submit with all required information completed and all signatures as specified. Additionally, include the following information in narrative form: Proposers that are certified with DCPS or the City of Jacksonville with an MBE indicator, at the time of submittal must provide proof of current certification in order to meet the full MBE participation requirements. Proposers not meeting certification requirements above shall provide the following: 1. Proposers Supplier Diversity Program (if any). Page 15 of 33 RFP No. 02-20/TW Independent Auditing Services 2. Documentation of Proposers previous experience doing business with Small and/or Minority/Woman Businesses. 3. Documentation of experience in submitting with organizations that have a SBE and/or M/WBE program. Indicate the agency name, established and achieved SBE and/or M/WBE goal, along with the contact names and number(s) for verification. 4. Approach to achieve the established overall goal of 5% OEO participation. Your explanation should include, but not be limited to, identifying targeted areas for the solicitation for participation along with a listing of company names you expect to do business. D. EVIDENCE OF MINIMUM ELIGIBILITY: As outlined in Section 8.0. E. QUALIFICATIONS AND EXPERIENCE OF THE FIRM: (20 points) Provide responsive information to each of the following: 1.) Give the location of the office from which the work is to be done and the number of partners, managers, supervisors, seniors and other professional staff employed at that office (the Home Office) that will be assigned to the Districts audit; 2.) Describe the computer auditing capability of the firm, including the numbers and classifications of skilled personnel; 3.) Describe specific experience with an SAP ERP system; 4.) Describe the experience of the Home Office in performing each of the following: a) audits of governmental entities, including preparing governmental financial statements in conformance with GASB Pronouncements, Statements and Interpretations; b) Single Audits, c) Internal Accounts audits, d) assistance to clients in preparing the Comprehensive Annual Financial Report for submission to the Association of School Business Officials ("ASBO") or Government Finance Officers Association ("GFOA"); 5.) Describe the school board audit experience of the firm within the State of Florida and in other states; List the school board for which the firm provided services, the specific services provided (see 4 above for the categories of work to be listed), and the fiscal year for which the services were provided; 6.) Indicate the length of time that the firm has provided the services described under 2, 3, 4, and 5 above and to which public entity; 7.) Describe the procedures of the firm for ensuring quality control and the confidentiality of information obtained from clients; 8.) Describe the results of recent external quality control reviews, including the results of desk or field reviews of your audits by Federal or state grantor agencies. Please state whether your most recent external quality control reviews included a review of the quality of specific government audits; 9.) Provide references, including names , current telephone numbers and current e-mail Page 16 of 33 RFP No. 02-20/TW Independent Auditing Services addresses from other Florida school districts or similar agencies for work similar to that required by this RFP; 10.) Indicate how the firm ensures compliance with 61H1-33.0035, Florida Administrative Code, Continuing Professional Education/Governmental Accounting; 11.) Describe any disciplinary action taken against the firm or any individual associated (former or current) with the firm by the State of Florida Board of Accountancy within the last five (5) years; 12.) Describe all material lawsuits that are either threatened or pending/filed against the firm over the last five (5) years and the disposition or status of each of the same (note: material is defined as the claim equaling or exceeding $100,000); 3.) Describe current and projected workloads/contractual obligations and how these obligations will impact the firms ability to provide the required services during the required timeline described in Section 2.2 F; 14.) Indicate how the firm ensures compliance with applicable independence criteria, including, but not limited to, Government Auditing Standards issued by the Comptroller General of the United States of America (The Yellow Book), Section 473.315, Florida Statutes (Independence) and 61H1-21.001, Florida Administrative Code, Independence. Each respondent shall provide with their proposal a statement that they meet the appropriate criteria for independence. 15.) Provide descriptive information on the firms methodology for compliance with Section 473.3101, Florida Statutes (Licensure of firms or public accounting firms) and 61H1-20.001, Florida Administrative Code (Definitions). F. QUALIFICATIONS AND EXPERIENCE OF STAFF: (25 points) Identify the audit team that will be responsible for providing the required audit services, including the partners, managers, supervisors and staff, as well as staff from other than the Home Office, if necessary, for this engagement. Resumes for each partner, manager, supervisor, and staff to be assigned to the audit team shall be submitted and shall include the following information: a. Formal education b. Continuing professional education relative to governmental accounting and auditing c. Experience in private business or government d. Experience in public accounting in general e. Experience in auditing governmental units, including the position held (i.e., partner, manager, supervisor, senior or other position in the engagement) f. Experience in audits of school districts g. Experience in computerized systems in conjunction with d, e, and f, above h. Membership in various national and state governmental accounting boards, committees or associations (past and present) i. Professional recognition, such as Certified Public Accounting licenses, awards, etc. Identify the specific individual who would serve the District on a day-to-day basis as a Page 17 of 33 RFP No. 02-20/TW Independent Auditing Services primary point of contact and be responsible for the work product of the firm. The individual identified shall be available within 24 hours notice by telephone to attend meetings, respond to telephone calls and respond to specific inquiries. G. FIRMS CAPABILITIES AND APPROACH: (25 points) It is the objective of the District that the successful contractor adequately staff the audit with the appropriate number of experienced and trained personnel to adequately provide the required services in accordance with F.S. 218.391. A trained and experienced manager is required to be active on-site to properly manage and supervise the audit team and daily activities of the audit. Identify the specific individual who would serve the District as the primary on-site person in charge of the Financial Audit and the Single Audit (include individuals rsum setting forth qualifications and Government Accounting experience). Include a list of staff expected to be assigned on-site to the audit, their position with the firm, the number of years of experience for each assigned staff member, and number of years of Governmental Accounting experience for each assigned staff member. Include an example of the anticipated number of staff assigned to an audit of a District this size, the number of junior auditors, the number of senior auditors, and the level of the lead auditor. Provide a proposed staffing plan (hours and levels) for the various segments of the engagement. Indicate the level of required client-provided information or assistance in performing the financial statement audit and Single Audit. H. COST: (25 points) Complete and submit Fee Schedule (Attachment B). The firm submitting the lowest overall cost fee structure will receive all available points for this category. All other respondents will receive points proportionate to the lowest cost response (ex.- a response that is 20% higher than the lowest submitted cost will receive 20% fewer points). Interviews: (10 points) Once the Auditor Selection Committee (Committee) prepares a subtotal of the scores for the Evaluation Criteria in subsection 10.0 above, the Committee will determine if presentations/interviews are necessary with the top ranked firms. The Committee will decide, in its sole and absolute discretion, the number of top ranked firms to interview. Only those Proposers selected by the Committee to provide presentations/interviews will be eligible for points in t