Request for Proposal

Project Name: Professional Auditing Services-Term Contract

Proposal #: P15005-06/04/15 Bid Bond Required: No

Deadline for all questions:

May 28, 2015 @ 4:00 pm

Proposal Due Date: June 4, 2015 Proposal Due Time: 3:00 P.M.

All proposals shall be received by Procurement Services, 400 Rivermont Drive, Columbia, SC 29210 prior to the date and time shown above. Late proposals will be returned unopened.

Refer All Questions to: Jo Marie Brown, CPPO, CPPB Procurement Manager Phone: (803-602-0831 Email: jmbrown@riverbanks.org

ADVERTISEMENT FOR PROPOSAL Notice is hereby given that the Richland-Lexington Riverbanks Park District (hereinafter known as the “District”) is calling for and requesting proposals for the following: Proposal # P15005-06/04/15

Professional Auditing Services-Term Contract The above referenced proposal is available as a download on our website at www.riverbanks.org/procurement. The proposal is also available at Riverbanks Zoo and Garden Procurement Services Division: (803) 602-0831 or by Email at: jmbrown@riverbanks.org. Deadline for receipt of proposals has been set for 3:00 P.M. EST on June 4, 2015. Only proposals received on or before the time and date listed will be considered. Proposals shall be addressed to Procurement Services, 400 Rivermont Drive, Columbia, SC 29210. All proposals will be publicly identified. All proposals received after the date and time of the day specified above, will be returned unopened. The District reserves the right to accept or reject any and all proposals in whole or in part and to waive any technicality or irregularity.

PROCUREMENT MANAGER RIVERBANKS ZOO AND GARDEN

For Publication in South Carolina Business Opportunities (SCBO) on: May 15, 2015

TABLE OF CONTENTS

I. Introduction Introduction Procurement Objective The District The Society II. Administrative Rules for the RFP Receipt of Proposals Withdrawal of Proposals Pre-Proposal Conference Preparation of Proposals Disqualification of Offerors Corrections Made by Offeror Evaluation of Proposals Evaluation Criteria Audit Evaluation Committee Responsibility and Evaluation Process Basis for Award Oral Presentations Contracting Amendments District Responsibility to Proposal Terminology Prohibition of Gratuities Proprietary/Confidential Information Ownership of Material

Discussions/Negotiations Minimum Qualifications Right to Protest

III. Contractual Requirements Offeror Responsibility Affirmative Action SC Law Clause Compliance with Laws Indemnification Equal Employment Opportunity South Carolina State and Local Tax Law Governing Law Attorney’s Fees Assignment and Modification Subcontracting Indemnification for Legal or Consultant Services Drug-Free Workplace Payment Terms

Termination Illegal Immigration and Public Contracts

IV. Special Provisions Changes Insurance Requirements Social Security Worker’s Compensation Coverage

V . Proposal Presentation Delivery of Proposals Order of Presentation - Technical Proposal Statement of Qualifications Understanding of the Project Approach and Methods

Identification of Anticipated Significant Audit Issues Treatment of Issues RFP Forms Overview of Requirements Appendix

VI. Scope of Contract and Services to be Completed Technical Specifications Project Objective Professional Services Required Points of Contact Statement of Work/Specifications Report Requirements Working Paper Retention & Access to Working Papers Conditions

VII. Anticipated Schedule for Audit Anticipated Schedule for Audit

VIII. Cost Proposal Cost Proposal

IX. Calendar of Events Calendar of Events

X. Attachments Non-Collusion Affidavit Certificate of Familiarity

I. Introduction Procurement Objective: The Richland-Lexington Riverbanks Park District (hereinafter known as the “District”) desires to enter into a multi-year contract with a qualified accounting firm to provide professional independent auditing services to the District and its affiliated financial support foundation, Riverbanks Society (hereinafter known as the “Society”) for fiscal year ending June 30, 2015, and for each of the two (2) subsequent fiscal years. At the sole discretion of the District, the contract may be renewed for each of two (2) additional fiscal years in one (1) year increments. Therefore, the selected firm could be requested to perform audits for a total of five (5) consecutive years.

The contract will be between the District and the selected auditing firm, with appropriate cost-sharing arrangements being made separately between the District and the Society.

The District: The Richland-Lexington Riverbanks Park District was created by state legislation (1969) in the form of a special purpose district charged with establishing and operating recreational and zoo facilities within Richland and Lexington Counties. As part of the legislation, the seven-member Riverbanks Park Commission was created to govern the District. Two members each are appointed by Richland County Council, Lexington County Council, and Columbia City Council. The seventh member is appointed as an at-large position and is rotated between the three councils. The District operates as the Riverbanks Zoo and Botanical Garden, which opened in April, 1974.

The Commission appoints a President/CEO who serves as the chief administrative officer of the District. The President/CEO administers the daily operations of the District through appointed division directors, including the Chief Financial Officer, who is responsible for accounting, financial reporting and budget coordination. The District maintains four individual governmental funds as follows:

• The General Fund is used to account for transactions that represent most of the day-to-day operating activities the District. In addition to operating activities, the general fund can and does include certain relatively small scale capital expenditures. Some debt service activity is included in the general fund, where resources of the general fund are budgeted for the debt service.

• The Debt Service Fund reports on transactions associated with the long-term debt of Riverbanks. This includes long-term loans where assets of Riverbanks have been pledged as collateral, as well as general obligation bond debt of the District (which comprises all of both Richland and Lexington Counties.)

• The Capital Projects Fund is a temporary fund that is used to account for transactions associated with general capital improvements, which are funded with unreserved fund balance proceeds generated from either current year excess of revenue over expenses or prior year excess amounts.

• The Bond Fund is a temporary fund that is being used to account for transactions associated with the spending of the proceeds of the general obligation bond issue for the 2013 Destination Riverbanks bond fund project, as well as private fund raising proceeds for the same purpose.

There are no fiduciary or enterprise funds.

The operation of all restaurants, food stands and gift shops is leased out to Service Systems Associates (SSA). SSA also functions as the exclusive caterer for all Zoo and Garden facilities. The District operates all ticket booths, as well as rides, animal feedings and shows.

The District uses a governmental accounting software package, CSI, provided by Harris Computer Systems. The software consists of integrated modules that include general ledger, budget preparation, accounts payable, purchase order, fixed asset, inventory, and warehouse requisition. The software also includes an encumbrance feature. For payroll and personnel, the District uses software provided by ADP.

The general fund is controlled by an annual budget, recommended by the President/CEO and approved by the Commission. The budget process uses the CSI budget prep module, as well as a number of processes developed by the finance department and, upon adoption, the budget becomes part of the general ledger. Purchase orders cannot be prepared unless the line item charged has sufficient budget for the purchase with some exceptions. These exceptions must be approved by the Chief Financial Officer. Each department head has general ledger, read-only access for his or her line items so that he or she can determine budget status at any time.

The major revenue components are general admission fees, governmental funding, concession commissions, operating support from Riverbanks Society (see below), and net income from programs, rides, feedings, shows and promotions. Major expenditure categories are salaries and benefits, departmental expenditures, utilities, debt service, and other expenditures.

The basic financial statements of the District are prepared in accordance with U. S. generally accepted accounting principles (GAAP) and all relevant Governmental Accounting Standards Board (GASB) pronouncements. The District provides un-audited government-wide Financial Statements; Fund Financial Statements and supplemental information to the auditors, as requested.

Payroll is biweekly and prepared through software provided by ADP. Approximately 8,000 invoices are handled in the general fund annually. Excess cash is invested in either repurchase arrangements with banks or in the State Treasurer’s Local Government Investment Fund. The Richland County Treasurer acts as fiscal agent for all bond debt of the District.

The Society:

The Riverbanks Society is a legally separate, tax exempt component unit of the District whose exclusive purpose is to provide financial support to the District. The Society’s financial activities are discreetly presented in the District’s financial statements. The Society is governed by a 21 member, self-perpetuating board. The President/CEO of the District serves as the Ex-Officio Director of the Society and is responsible for the day-to-day operations of the Society. The District utilizes its personnel to conduct the business of the Society and the Society periodically reimburses the cost of those services to the District.

The Society operates under an annual budget that is coordinated with the District and is based on the needs of the District. The Society’s major revenue source is memberships to the Society and donations comprising the balance of income. Expenses consist of operating and capital support

distributions to the District, membership fulfillment expenses, fund raising expenses, and general expenses. The CSI system is also used as the accounting system for the Society, but it is not integrated in any way with the District’s system and is totally independent. Per the District/Society operating agreement, a separate audit is required for the Society.

II. Administrative Rules for the RFP

Receipt of Proposals- Proposals are to be submitted no later than 3:00 p.m., June 4, 2015, in the Riverbanks Zoo & Garden Procurement Services Office, 400 Rivermont Drive, Columbia, SC 29210, at which time respondents to this request will be publicly identified. Due to the possibility of negotiation with any offeror submitting a proposal which appears to be eligible for contract award pursuant to the selection criteria set forth in this Request for Proposal, terms and conditions will not be divulged at the time of opening.

Any proposals received after the scheduled deadline, will be immediately disqualified. The District assumes no responsibility for delivery of proposals which are mailed.

Withdrawal of Proposal- An Offeror may withdraw his proposal without prejudice to himself not later than the day and hour set in the advertisement for receiving proposals, by communicating the purpose in writing to the Procurement Officer, 400 Rivermont Drive, Columbia, SC 29210. When received, said proposal surety, if applicable, will be returned to the offeror unopened. Notification of withdrawal is the sole responsibility of the offeror.

Non-Mandatory Pre-Proposal Conference: A non-mandatory pre-proposal conference will be held: May 27, 2015 10:00 a.m. (EST) – 11:00 a.m. (EST) 400 Rivermont Drive Columbia, SC 29210

The purpose of the pre-proposal conference is to provide Offeror’s with detailed information concerning this solicitation and to address questions and concerns. Representatives from Procurement Services Division, and Finance will be present to address questions concerning the proposal submittal requirements, and technical scope of work, respectively.

Offeror’s are cautioned that in no event shall failure to familiarize themselves with the requirements of this solicitation, or to resolve ambiguous or inconsistent terms or conditions of this solicitation or proposed contract, constitute grounds for a claim of any kind after contract award.

Preparation of Proposals-Each offeror shall carefully examine all RFP documents and thoroughly familiarize itself with all requirements prior to submitting a proposal. Should an offeror find discrepancies, ambiguities, or omissions in proposal documents, or should the offeror be in doubt as to their meaning, offeror shall at once request written clarification from the Procurement Officer. The person submitting the Proposal shall be responsible for its prompt delivery. Any interpretation or clarification of the proposal documents will be made in writing through an addendum to all persons attending the Pre-Proposal Conference. The addendum shall be posted on our website at www.riverbanks.org/procurement and emailed to any registered proposers.

Prior to submitting a proposal, each offeror shall be responsible for making all investigations and

examinations that are necessary to ascertain conditions and requirements affecting the requirements of this proposal. Failure to make such investigations and examinations shall not relieve the successful offeror from the obligation to comply, in every detail, with all provisions and requirements of the Request for Proposal.

No proposal will be considered from any firm that has failed to perform acceptably on any other contract with the Richland-Lexington Riverbanks Park District.

If the offeror is a corporation, the proposal shall be signed in the name of and under the seal of the corporation by a duly authorized officer of the corporation with the designation of the signer's official capacity. The proposal shall show the state in which the corporation is chartered, and, if that state is other than South Carolina, the proposal shall show that the corporation is authorized to do business in the state of South Carolina. If the offeror is a partnership, the proposal shall be signed in the name of the partnership by a general partner or other person who is duly authorized to bind the partnership. The signer's official capacity and authority shall be shown. If the offeror is an individual or sole proprietorship, the proposal shall be signed by the individual in person, stating the name or style under which the offeror is doing business. In any case, the proposal shall show the current business address of the offeror which is to be used for receiving communications from the District.

Disqualification of Offerors-More than one proposal from an individual, firm, partnership, corporation, or association under the same or different names will not be considered. Reasonable grounds for believing that an offeror is interested in more than one proposal for the same work will cause the rejection of all proposals in which such offerors are believed to be interested. Any or all proposals will be rejected if there is reason to believe that collusion exists among the offerors and no participants in such collusion will be considered in future proposals for the same work. Proposals in which the prices obviously are unbalanced will be rejected.

Corrections made by Offeror- Offerors are cautioned not to obliterate, erase, or strikeover any printed material as set forth in this Request for Proposal. In quoting prices, wherever offeror has made an error and has corrected, any and all such corrections should be initialed by the person signing the proposal. Failure to comply with this provision may result in rejection of the proposal. All documents submitted must be legible.

Evaluation of Proposals-In evaluating the proposals, the District reserves the right to accept or reject all or any part of any proposal, waive minor technicalities, and award the contract to the offeror deemed to best serve the interests of the District; and adopt any part or all of a proposal if it is judged in the best interests of the District.

Each proposal will be evaluated on the content of the offerors proposal, i.e., the burden of information clarification and research rests solely on each offerors effort and will be considered a reflection of interest and efficiency.

During the review process, the review panel shall have the right to request from offerors any other information or evidence which it deems necessary for evaluation of the proposal and relevant to any one or more of the stated evaluation factors. The failure of an offeror to promptly provide such requested information within the time requested or evidence shall be sufficient grounds for

determining the offeror to be non-responsive and for rejection of the proposal.

The District reserves the right to contact an offeror for clarification of information submitted, to contact references, and to use other sources of obtaining information regarding the offeror that is deemed appropriate and would assist in the evaluation.

Proposals which, after discussion and submission of additional clarification and/or supplementary information, are determined to meet the specifications of the Request for Proposal will be classified as “acceptable”. Proposals found not to be acceptable will be classified as “unacceptable” and no further discussion concerning same will be conducted.

Evaluation Criteria: The District intends to award a contract resulting from this Request for Proposal to the responsive and responsible offeror whose proposal is determined to be the most advantageous to the District taking into consideration the evaluation factors set forth herein; however, the right is specifically reserved to reject any and all proposals. The District shall be the sole judge of whether or not a proposal meets the requirements of this Request for Proposal.

Proposals will be reviewed and evaluated by the Audit Evaluation Committee based upon the evaluation factors which are listed below in the order of their relative importance:

1. Experience and Ability 2. Understanding of Project and Requirements 3. Approach and Method 4. Fee

Evaluation of proposals will be performed consistent with the District’s Policy Manual. The evaluation team will consider four (4) criteria. A maximum composite score will be available for each proposal. Composite scores will be based on the following:

Criteria Maximum Rating Points

Experience and Ability 40

Understanding of Project and Requirements 20

Approach and Method 20

Fee 20

Total Points 100

Audit Evaluation Committee Responsibility and Evaluation Process

A four (4) member Audit Evaluation Committee will evaluate proposals submitted. In the event that any member of the Audit Evaluation Committee asks to be excused from the process because of an apparent conflict of interest, the Audit Evaluation Committee, at the CEO/Procurement Managers discretion, may substitute a replacement.

The evaluation will be conducted in three phases:

Phase 1: The Audit Evaluation Committee will review each proposal and determine if each is responsive to the minimum mandatory technical provisions of the RFP.

Phase 2: The Audit Evaluation Committee will evaluate all responsive proposals submitted and will

assign a composite score to each category except for the Fee Proposal. Based on these evaluations, the Audit Evaluation Committee may select up to three (3) Offeror’s to make oral presentations to the committee.

Phase 3: For the qualified and shortlisted firms, the Audit Evaluation Committee will then open the Fee Proposal, determine the cumulative fee proposed for each of the five (5) years and assign points with higher points given to the lowest submitted Fee Proposal.

Upon completion of the evaluation process, the Audit Committee or designee may begin negotiations with the highest ranked firm to reach agreement in contract terms and price.

Basis for Award-An contract resulting from this request shall be awarded to the responsive and responsible offeror whose proposal is determined to be most advantageous to the District, taking into consideration cost and the evaluation factors set forth herein; the right is reserved to reject any and all proposals received and in all cases, the District will be the sole judge as to whether an offerors proposal has or has not satisfactorily met the requirements of this RFP.

An evaluation committee has been established in order to review and evaluate all proposals submitted in response to this Request for Proposal. The committee shall conduct a preliminary evaluation of all responsive technical proposals. Based upon this review, the cost proposals of the highest rated offeror(s) will be reviewed.

Based on the results of the preliminary evaluation, the highest rated offeror(s) may be invited by the Procurement Officer to make oral presentations to the Procurement Committee. This committee will then conduct a final evaluation of the offerors. The Evaluation Committee shall then negotiate a proposed contract with the highest qualified offeror. At the time the proposed contract is negotiated, the offeror and the Evaluation Committee may negotiate any changes desired in the Request for Proposal if deemed in the best interest of the District. If a satisfactory proposed contract cannot be negotiated with the highest qualified offeror, negotiations will be formally terminated. Negotiations shall then be undertaken with the second most qualified offeror and so on.

Oral Presentations- Each offeror who submits a response to this Request for Proposal may be required to make an oral presentation of the submitted proposal to the District. Such presentations provide an opportunity for the offeror to clarify the proposal, to insure mutual understanding, and will in no way change the offerors original proposal. Interviews may be made via telephonic or video conferencing.

Offerors are advised that, in the event of receipt of an adequate number of proposals, which in the opinion of the Procurement Officer require no clarifications and/or supplementary information, such proposals may be evaluated without further discussion. Hence, proposals should be submitted initially on the most complete and favorable terms from a technical standpoint which offerors are capable of submitting to the District. Should proposals submitted require additional clarification and/or supplementary information, offerors should be prepared to submit such additional clarification and/or supplementary information, in a timely manner, when so requested.

Contracting-Upon award of the proposal, this document and the successful offeror's proposal, including all correspondence, supporting documents and completed forms, shall become part of the contract. All written communications between the District and the successful offeror after the proposal opening may also be incorporated into the contract.

Amendments-All amendments to and interpretations of this solicitation shall be in writing. The District shall not be legally bound by any amendment or interpretation that is not in writing. Only information supplied by the District in writing or in this RFP should be used in preparing offeror responses. All contacts that an offeror may have had before or after receipt of this RFP with any individuals, employees, or representatives of the District and any information that may have been read in any news media or seen or heard in any communication facility regarding this proposal should be disregarded in preparing responses.

District Responsibility to Proposal-This Solicitation does not commit the District to award a contract, to pay any costs incurred in the preparation of a proposal, or to procure or contract for the articles of goods or services. The District reserves the right to accept or reject any or all proposals received as a result of this request, or to cancel in part or in its entirety this proposal if it is in the best interest of the District to do so. If the proposal fails to conform to the essential requirements of the RFP, the District alone will be the judge as to whether that variance is significant enough to consider the RFP non-responsive and therefore not considered for award.

Terminology- The terminology used and the organization of the RFP are not intended to be restrictive in any way. Appropriate interpretation of the intent of the RFP should be made by the offeror in these situations.

Prohibition of Gratuities-Section 8-13-420 of the 1976 Code of Laws of South Carolina states in part as follows: "Whoever gives or offers to any public official or public employee any compensation including a promise of future employment to influence his action, vote, opinion or judgment as a public official or public employee, or such public official solicits or accepts such compensation to influence his action, vote or judgment shall be subject to the punishment as provided by Sections 16-9-210 and 16-9-220." Gratuities in any form are strictly prohibited.

Proprietary/Confidential Information- Trade secrets or proprietary information submitted by an offeror in connection with a procurement transaction shall not be subject to public disclosure under the Freedom of Information Act; however, the offeror must invoke the protections of this section prior to or upon submission of the data or other materials, and must identify the data or other materials to be protected and state reasons why protection is necessary. Disposition of material after award is made should be stated by the offeror. No information, materials or other documents relating to this procurement will be presented or made otherwise available to any other person, agency, or organization until after award.

All offerors must visibly mark as "Confidential" each part of their proposal which they consider to contain proprietary information. All unmarked pages will be subject to release in accordance with the guidelines set forth under section 11-35-410 of the South Carolina Consolidated Procurement Code. Privileged and confidential information is defined as "information in specific detail not customarily released to the general public, the release of which might cause harm to the competitive position of the part supplying the information." The examples of such information provided in the statute are: • Customer lists; • Design recommendations and identification of prospective problem areas under an RFP; • Design concepts, including methods and procedures; • Biographical data on key employees of the offeror.

Evaluative documents predecisional in nature such as inter or intra-agency memoranda containing technical evaluations and recommendations are exempted so long as the contract award does not expressly adopt or incorporate the inter- or intra-agency memoranda reflecting the predecisional deliberations.

Marking your entire proposal confidential/proprietary is not in conformance with the South Carolina Freedom of Information Act.

Ownership of Materials-All proposals submitted in response to this document become the property of the District. Proposals submitted may be reviewed and evaluated by any person(s) at the discretion of the District DBA upon award of contract. Ownership of all data, material and documentation originated and prepared for the District pursuant to this contract shall belong exclusively to the District. Offerors not awarded a contract under this solicitation, may request return of excess copies of their proposals within thirty (30) days after notification of award is mailed. All cost of returns will be paid by the offeror. If Federal Express, UPS, or other shipping number is not received with request, all excess copies will be destroyed.

Discussion/Negotiations- By submission of a proposal, offeror agrees that during the period following issuance of the RFP and prior to final award of contract, offeror shall not discuss this procurement with any party except the Procurement Officer or other parties that may be designated in this solicitation. Offeror shall not attempt to discuss with or attempt to negotiate with the using agency/department, any aspects of the procurement without prior approval of the Procurement Officer.

Minimum Qualifications- The District reserves the right to determine whether Offerors have the minimum qualifications to perform a contract of this type. The determination by the District concerning Offeror qualifications shall be final.

Right to Protest- Any prospective proposer, offeror, or contractor, who is aggrieved in connection with the solicitation of a contract shall protest to the Procurement Officer within seven (7) calendar days of the date of issuance of the Invitation to Proposal, Requests for Proposals or other solicitation documents, whichever is applicable, or any amendment thereto, if the amendment is at issue. Any actual proposer, offeror, or contractor, who is aggrieved in connection with the intended award or award of a contract, shall protest to the procurement manager within seven (7) calendar days of the notification of award.

III. Contractual Requirements

Offeror Responsibility- The contractor shall provide all of the proposed work and services as finally agreed upon and accepted by District. Each offeror shall fully acquaint himself with conditions relating to the scope and restrictions attending the execution of the work under the conditions of this proposal. It is expected that this will sometimes require on-site observation. The failure or omission of an offeror to acquaint himself with existing conditions shall in no way relieve him of any obligation with respect to this proposal or to the contract.

Affirmative Action-The contractor will take affirmative action in complying with all Federal and State requirements concerning fair employment and employment of the handicapped, and concerning the treatment of all employees, without regard or discrimination by reason of race, color, religion, sex, national origin or physical handicap. The following are incorporated herein by

reference: 41 C.F.R. 60-1.4, 60-250.4 and 60-741-4.

SC Law Clause-Upon award of a contract under this proposal, the person, partnership, association, or corporation to whom the award is made must comply with the laws of South Carolina which require such person or entity to be authorized and/or licensed to do business in this State. Notwithstanding the fact that applicable statutes may exempt or exclude the successful offeror from requirements that it be authorized and/or licensed to do business in this State, by submission of this signed proposal, the offeror agrees to subject itself to the jurisdiction and process of the courts of the State of South Carolina, as to all matters and disputes arising or to arise under the contract and the performance thereof, including any questions as to the liability for taxes, licenses, or fees levied by the State.

Compliance with Laws- The contractor shall keep fully informed of all existing and future state and federal Laws and municipal ordinances and regulations in any manner affecting those engaged or employed in the work, and of all orders and decrees of bodies or tribunals having any jurisdiction or authority over the same. If any discrepancy or inconsistency is discovered in the specifications for this work in relation to any such law, ordinance, regulation, order or decree, he shall forthwith report same to the Procurement Officer, in writing. The contractor shall at all times observe and comply with all such existing and future laws, ordinances, regulations, orders, and decrees; and he shall protect and indemnify the District, its officers and agents, against any claim or liability arising from or based upon violation of any such law, ordinance, regulation, order or decree whether by themselves or their employees.

Indemnification- The contractor and any of its subcontractors shall indemnify, defend, hold harmless and reimburse the District, their agents, officers and employees from and against any and all losses, liabilities, expenses, and all claims for damages of any nature whatsoever, relating to or arising out of any action or failure to act, by the contractor, its subcontractors, officers, agents and employees, or relating to or arising out of the performance or failure to perform by the contractor, its subcontractors, officers, agents and employees of any of the obligations under this Agreement. Losses, liabilities, expenses and claims for damages shall include, but not be limited to, civil and criminal fines and penalties, a taking, whether direct or indirect (inverse), loss of use and/or services, bodily injury, death, personal injury, or injury to real or personal property, defense costs, legal fees and costs and attorney's fees for an appeal.

The District shall promptly notify the contractor of any civil or criminal actions filed against it or of any notice of violation from any federal or state agency or of any claim as soon as practical. The contractor upon receipt of such notice shall have the right at its election to defend any and all actions or suits or join in the defense. Nothing herein shall be construed to prevent the District from defending its own interest.

Equal Employment Opportunity- Contractor agrees that it will not discriminate in hiring, promotion, treatment, or other terms and conditions of employment based upon race, sex, national origin, age, disability, or in any way violation of Title VII of 1964 Civil Rights Act and amendments or the South Carolina Human Affairs Law, except as permitted by said laws.

South Carolina State and Local Tax Law- By submission of a signed proposal, you are certifying, under penalties of perjury, that you comply with Section 12-54-1020(B) of the SC Code of Laws 1976, as amended, relating to payment of any applicable taxes. This will certify to the District your compliance.

Governing Law-Contractor hereby agrees to subject itself to the jurisdiction and process of the courts and to the law of the State of South Carolina of all matters and disputes arising or to arise under this contract and the performance thereof, including all matters pertaining to the validity, construction, interpretation and effect of a resulting contract. In the event of any dispute between the parties hereunder, all such disputes shall be pursued in Circuit Court for the State of South Carolina, Richland County.

Attorney Fees- In the event that the District is required and shall bring a suit or action to compel performance of or recover for any breach of any stipulation, covenant, term or condition of a resulting contract, the District may seek reasonable attorney fees from contractor and contractor will pay to the District such attorney fees as the court may award. Otherwise, attorney fees in connection with any suit or action hereunder will be borne by the parties experiencing said expenses.

Assignments and Modification- The contract resulting from this RFP shall be binding upon the contractor, its successors, and assigns. This contract shall be binding upon the District in accordance with its terms and conditions. Contract shall not be assigned by contractor without the express written consent of the District. Any change in majority ownership or operational control of contractor shall be deemed as assignment by operation of law and shall not be permitted except as provided for herein.

No agreement to modify the formal contract shall be binding on the part of the District unless such modification is reduced to writing and executed by an authorized agent of the District.

Subcontracting- If any part of the work covered by this RFP is to be subcontracted, the contractor shall identify the subcontracting organization and the contractual arrangements made therewith. All subcontractors must be approved by the District. The successful offeror will also furnish the corporate or company name and the names of the officers of any subcontractors engaged by the offeror.

Indemnification for Legal or Consultants Services-Any contract for legal or consultant services entered into by the District DBA shall be in accordance with Section 11-9-105 of the 1976 Code of Laws of South Carolina, as amended, which requires completion of all services. In the event all services are not fully rendered as provided for in the contract, any monies which have been paid by the District under the contract must be refunded to the District along with a twelve (12%) percent penalty.

Drug-Free Workplace-(Note: This clause applies to any resultant contract of $50,000 or more). The State of South Carolina has amended Title 44, code of Laws of South Carolina, 1976, relating to health, by adding Chapter 107, so as to enact the Drug-Free Workplace Act (See Act No. 593, 1990 Acts and Joint Resolutions). By submission of a signed proposal, you are certifying that you will comply with this Act (See Section 44-107-30). This will certify to the District your compliance.

Payment Terms- Progress payments will be made on the basis of hourly rates and hours of work completed during the course of the engagement in accordance with the Offeror’s dollar cost fee proposal. Interim billings shall cover the period of not less than a calendar month. The District reserves the right to inspect the Offeror’s records that support their billings. Contract shall be paid on a NET 30 basis.

In no event will the District pay more than the all-inclusive maximum price for their organization unless otherwise negotiated.

Termination-For Cause: In the event of material breach by contractor, the District shall be given written notice specifying the material breach. The District would regard any deviation from the requirements of the contract that was neither trivial nor innocent as being material. Such deviations are evaluated on an instance-by-instance basis but any deviation which impairs the utilization or value of the property to the District would be regarded by the District as a material breach. Upon receipt of such notice, if contractor has not begun correction of the material breach within five (five) days or has not substantially corrected the material breach within ten (10) days of receipt of written notice District shall have the right to terminate unilaterally and immediately services hereunder without further notice. The District reserves the right to purchase any and all services or other items thereafter in the open market, charging the contractor with any additional costs. Should such charge be assessed, no subsequent proposals or proposals of the defaulting contractor will be considered until the assessed charge has been satisfied.

Additionally, the District shall have a similar right of rescission in any instance where contractor provides or seeks to provide any services for a price higher than that specified herein, without regard to cause, including governmental regulatory intervention and insistence. In the event of rescission, revocation or termination, all documents and other materials in the possession of the District or scheduled for delivery to the District relating to performance hereunder shall become the property of the District. The District failure to exercise their rights to terminate under this provision shall not be construed as a waiver of their rights to terminate, rescind or revoke the services herein in the event of any subsequent breach.

Termination for Convenience: The District, by written notice, may terminate this contract in whole or in part, when it is in the best interest of the District.

Illegal Immigration Laws and Public Contracts-In accordance with the South Carolina Illegal Immigration Reform Act, 2008, Act No. 280. Section 3 of this Act added to Chapter 14 to Title 8 of the South Carolina Code of Laws prohibits covered persons from entering into covered contracts unless the contractor agrees either (a) to verify all new employees through the federal work authorization program [and requires the same from subcontractors and sub-subcontractors] or (b) to employ only qualifying workers. Effectively, the Act also requires contractors to agree to provide any documentation required to establish either (a) that the Act does or does not apply to the contractor, subcontractor, or sub-subcontractor; or (b) that the contractor, and any subcontractor or sub-subcontractor, are in compliance with Section 3 of the Act.”

IV. Special Provisions

Changes- No services for which an additional cost or fee will be charged by the contractor without the prior written authorization of the District.

Insurance: Owners and Subcontractors Insurance: The Contractor shall not commence work until they have obtained all the insurance required under this section, and until such insurance has been approved by the owner, nor shall the contractor allow any subcontractor to commence work until the subcontractor has obtained the insurance required for a contractor herein and such insurance has been approved unless the subcontractor’s work is covered by the protections afforded by the

Contractor’s insurance.

Worker’s Compensation Insurance: The Contractor shall procure and maintain worker’s compensation insurance to the extent required by law for all their employees to be engaged in work under this contract. In case any employees are to be engaged in hazardous work under this contract and are not protected under the worker’s compensation statute, the Contractor shall provide adequate coverage for the protection of such employees.

General Liability Insurance: The Contractor shall procure and maintain broad form commercial general liability insurance (including contractual coverage) and commercial automobile liability insurance in amounts not less than shown below. The owner shall be an additional named insured on this insurance on this insurance with respect to all claims arising out of the operations or work to be performed.

Commercial General Liability, other than Automobile

$1,000,000.00 Combined single limit for Bodily Injury and Property Damage

Commercial General Premises / Operations Independent Contractors Products / Completed Operations Personal Injury Contractual Liability

Automobile

$500,000.00 Combined single limit Bodily Injury and Damage Liability

Owner Leased Automobiles Non-Owned Automobiles Hired Automobiles Owned Automobiles

Proof of Insurance: The Contractor shall furnish the owner a certificate of insurance in a form acceptable to the owner for the insurance required. Such certificate or an endorsement provided by the contractor must state that the owner will be given thirty (30) days written notice prior to cancellation or material change in coverage. Copies of an endorsement-naming owner as Additional Name Insured must accompany the Certificate of Insurance.

Social Security -The contractor shall be and remain an independent contractor with respect to all services performed hereunder and agrees to and does hereby accept full and exclusive liabilities for the payment of any and all contributions or taxes for Social Security, unemployment insurance, or old age retirement benefits, pensions, or annuities now or hereafter imposed under any state or federal law which are measured by the wages, salaries, or other compensation paid to persons employed by the contractor or work performed under the terms of this award and further agrees to obey all lawful rules and regulations and to meet all lawful requirements which are now or hereafter may be issued or promulgated under said respective laws by duly authorized state and federal officials; and said contractor also agrees to indemnify and save harmless the District from any such contributions of taxes or liability hereof.

V. Proposal Presentation

Delivery of Proposals- Four (4) copies and one (1) original of the proposals shall be delivered or mailed in a sealed envelope addressed to Procurement Services, 400 Rivermont Drive, Columbia, SC 29210 prior to the specified date and time. Proposals submitted must show the proposal number

on the outside of the package. Of the copies submitted, each copy shall be numbered (#1 - #4), with copy #1 containing all original documentation and original signatures. Offerors must complete all forms included in this RFP. Failure to include all forms may result in disqualification of the offerors proposal. The cost portion of the proposal should be submitted in a separate sealed envelope and labeled as such. Each Offeror shall also provide one (1) original version and one (1) redacted version of the proposal on a usb thumb drive format. Offerors shall complete all forms included in this RFP. Failure to include all forms including formatted CD’s may result in disqualification of the Offerors proposal.

All proposals should be concise and clear, and should convey all of the information requested by the District. Proposals should be prepared simply and economically. All proposals shall be complete and effective to satisfy the requirements of the RFP. Emphasis should be on completeness and clarity of content.

All offerors must submit their responses in the form of a "Technical Proposal" and "Fee Proposal". The "Fee Proposal" must be submitted in a separate envelope. Both the "Technical Proposal" and the "Fee Proposal" must be clearly labeled.

There is no intent to limit the contents of proposals. Offerors may include any information deemed pertinent in addition to that outlined below. Failure to provide all required information may result in the proposal being non-responsive. If your proposal includes any information or materials other than the information requested in the Request for Proposal, you are to include this information as a separate appendix to your proposal.

The District reserves the right to reject any or all proposals in whole or in part.

Order of Presentation-Technical Specifications It is requested that the following section headings with dividers be used in offeror responses to this RFP: Statement of Qualifications References Personnel Understanding of the Project Approach and Method Identification of Anticipated Significant Audit Issues Treatment of the Issues RFP Forms Appendix

Statement of Qualifications- Each offeror must demonstrate its firm’s competence, qualifications, and ability to perform the services requested in this RFP.

• Must be licensed to do business in the State of South Carolina.

• Substantial compliance with the Request for Proposals content and format.

• Briefly describe its structure, personnel resources, and methods of operation.

• Describe in detail the current and historical experience of the Offeror and its subcontractors that are relevant to completing the requested services.

• Describe its expertise in governmental auditing and comment on any participation in professional associations. Make special mention of expertise in electric or other utility accounting.

• Identify the partners who will be assigned to oversee the requested services, and provide resumes describing their roles and experience. Also, provide the partners’ SC Labor and Licensing Regulation (SCLLR) Certified Public Accountant license numbers.

• Describe the qualifications of other potential staff who will be assigned to the audit.

• Provide a list of the present governmental audit clients of the Offeror’s office.

• Provide a list of the present non-profit clients of the Offeror’s office.

• Describe the types of services performed and state the number of years serving each client.

Understanding of the Project:

Offeror must:

1. Demonstrate its understanding of the services to be provided to the District and Society.

2. Describe its understanding of each audit entity and the services to be performed.

3. Describe the development of the audit plans and the areas that will require special attention.

4. Describe its approach in preparing and presenting all required reports.

Approach and Method:

Each proposal must include a detailed work plan that addresses approach and method of how work for each fiscal year will be performed. The objective of the work plan is to demonstrate the Offeror’s experience, the expertise of its personnel who will render the requested services, the Offeror’s ability to logically plan and complete the services, and the Offeror’s ability to successfully deliver the periodic progress reports, final reports, and presentations to the Audit Committee/Commission.

Offeror’s shall provide the following information on their audit approach for each respective organization:

Proposed segmentation of the engagement and explanation of audit approach including evaluation of risk.

Staff levels to be assigned to each proposed segment of the engagement.

Type and extent of analytical procedures to be used in the engagement to include the required documentation from the District. Sample size approach and the extent to which statistical sampling is to be used in the engagement.

Approach to be taken to gain and document an understanding of internal controls.

Approach to be taken in determining laws and regulations that will be subject to audit test work.

Approach to be taken in drawing audit samples for purposes of tests of compliance.

Level of interim work, in detail, to be performed to mitigate year-end fieldwork.

Identification of Anticipated Significant Audit Issues

The proposal should identify and describe anticipated governmental auditing and accounting changes to include Governmental Accounting Standards Board (GASB) statements and/or areas of concern, the firm’s approach to communicating and addressing these issues, and any special actions required.

Treatment of Issues- Provide certification that offeror has the ability to commence full operations within fifteen (15) days of fiscal year end. In this section offerors also may comment, if deemed appropriate, on any of the issues within the Request for Proposals, including suggestions on possible alternative approaches.

RFP Forms- This section should include signed copies of the following RFP forms: • Non-Collusion Affidavit • Certificate of Familiarity • Acknowledgment of addendums as applicable

Overview of Requirements- Offerors may propose alternate solutions to those suggested herein, but must explain the benefits of those solutions to the District in their reply to this RFP.

Appendix- Include in the appendix any additional information or materials which may be helpful to explain or evaluate the proposal. Offerors may submit, as an option, any additional contractual terms and conditions which they wish to propose.

VI. Technical Specifications

Unless specifically noted as optional, all requirements are to be considered mandatory. Offerors must respond to each requirement, indicating their ability to comply with that specification, and how that compliance will be met.

Technical Specifications

Project Objective-The objective is to provide continuing professional external auditing services.

Professional Services Required- The following services are being requested:

• District Annual Financial Statement Audit, the business-type activities, each major fund, and aggregate discretely presented component unit and remaining fund information, which collectively comprise the basic financial statements of the District.

• Society Annual Financial Statement Audit, the business-type activities, each major fund, and aggregate discretely presented component unit and remaining fund information, which collectively comprise the basic financial statements of the Society. IRS Tax Form 990 shall also be completed and filed.

• Reports on Compliance and Internal Control.

The District audit will be made in accordance with generally accepted auditing standards as set forth by the American Institute of Certified Public Accountants; the standards for financial audits

contained in “Government Auditing Standards” issued by the Comptroller General of the United States; all applicable Governmental Accounting Standards Board Statements; and such other auditing procedures as may be considered necessary. The Society audit will be made in accordance with generally accepted auditing standards as set forth by the American Institute of Certified Public Accountants.

Internal controls will be audited in accordance with Generally Accepted Auditing Standards, “Government Auditing Standards”, issued by the Comptroller General of the United States.

Points of Contact- The point of contact for request for clarification, interpretations, and assistance concerning the Request for Proposal prior to issuance of a contract is Jo Marie Brown, CPPO, CPPB, Procurement Manager. See cover page for contact information.

Subsequent to issuance of a contract, the Contractor’s principal contact with the District will be the Chief Financial Officer, who will coordinate the assistance to be provided by the District to the Contractor. The Chief Financial Officer will be responsible for enforcing performance of the contract terms and conditions and serve as liaison with the Contractor.

Steve Hatchell Chief Financial Officer Riverbanks Zoo and Garden 400 Rivermont Drive Columbia, SC 29210 Phone: (803) 602-0835 e-mail: Shatchell@riverbanks.org

Statement of Work/Specifications- The Contractor will express an opinion of whether the financial statements of the governmental activities, the business-type activities, each major fund, and aggregate discretely presented component unit and remaining fund information which collectively comprise the Districts basic financial statements are presented, in all material respects, in accordance with generally accepted accounting principles.

The Contractor will issue a report on compliance with requirements applicable to internal control over compliance.

The Contractor will be responsible for performing certain limited procedures involving required supplementary information required by the Governmental Accounting Standards Board and mandated by generally accepted auditing standards.

The Contractor will provide technical advice as requested for accounting and tax issues that may arise during the contract period.

Working Paper Retention and Access to Working Papers- All working papers and reports must be retained, at the Contractor’s expense, for the longer of five (5) years after an audit is issued or until all outstanding audit issues have been resolved, unless the firm is notified in writing by the District of the need to extend the retention period. The Contractor will be required to make working papers available upon request and respond to reasonable inquiries for no additional fees.

In addition, the Contractor shall respond to the reasonable inquiries of successor auditors and allow successor auditors to review working papers relating to matters of continuing accounting significance.

Conditions- The following conditions, enumerated in Part III, Special Conditions of the Proposal, will be required conditions in the contract between the District, the Society and the successful audit firm. Provide a general statement mentioning each of these items, which affirms your commitment to meet all of the conditions. Add any clarification deemed appropriate. The District reserves the right to hold non-responsive, any firm who cannot meet all of the special conditions:

1) Scope of Audit- The required services include both an examination of the financial statements and a financial audit examination. The selected firm will examine the general purpose financial statements of the District and the Riverbanks Society as of and for the year ended June 30 of the years under the contract. The examinations will be made in accordance with generally accepted auditing standards as set forth by the American Institute of Certified Public Accountants; the standards for financial audits contained in “Government Auditing Standards” issued by the Comptroller General of the United States; the provisions of U.S. Office of Management and Budget (OMB) Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations”; Governmental Accounting Standards Board Statements No. 34 and 39 (when and where applicable); and such other auditing procedures as may be considered necessary.

The contract for services will require provision of the formal audit reports and supporting schedules, review of internal controls and tests for compliance, management letters, and other such services as may be proposed by the successful audit firm. The specific requirements are detailed in the following paragraphs.

2) Report Requirements- The audit report of the District will be addressed to the Riverbanks Park Commission and will include the financial statements for all funds and account groups of the District. The audit report of the Society will be addressed to the Board of Directors – Riverbanks Society. Both final audit reports are due by December 31 for the first year of the contract and by November 30 for subsequent years of the contract.

a.) General Requirements: Reports of examinations of financial statements must state the scope of the examination and that the audits were performed in accordance with generally accepted auditing standards, and must include opinions as to whether the statements conform to generally accepted accounting principles. Reports of compliance examinations must include a statement that the examination was conducted in accordance with applicable auditing standards. The audit report must state whether the examination disclosed instances of significant noncompliance with laws and regulations. Findings of ineligible expenditures must be presented in enough detail for management to be able to clearly understand them. b.) Required Report Sections and Schedules: The reports (District and Society) shall be bound and shall be titled "Richland-Lexington Riverbanks Park District, Annual Financial Report" and “Riverbanks Society (A Component Unit of Richland-Lexington Riverbanks Park District), and shall be dated the last day of the period of the audit. They shall contain, at a minimum, the following report sections and schedules:

The District:

a) Opinion letter; b) Management’s Discussion and Analysis; c) Government-wide Financial Statements – Statement of Net Assets; d) Government-wide Financial

Statements – Statement of Activities; e) Fund Financial Statements – Balance Sheet – Governmental Funds; f) Fund Financial Statements – Reconciliation of Balance Sheet Governmental Funds to the Statement of Net Assets; g) Fund Financial Statements – Statement of Revenues, Expenditures, and Changes in Fund Balances – Governmental Funds; h)Fund Financial Statements – Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances-Governmental Funds to the Statement of Activities; i) Notes to financial statements; j) Budgetary Comparison Schedules – General Fund; k)Other Financial Information: 1) Fiscal Year Attendance History Table; 2) Fiscal Year Attendance Chart; l) Report on Internal Control Over Financial Reporting and on Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards.

Riverbanks Society:

a) Opinion letter; b) Statements of Financial Position; c) Statements of Activities and Changes in Net Assets; d) Statements of Cash Flows; e) Notes to Financial Statements.

3) Management Letter-The auditor must prepare management letters disclosing

conditions which should, in the auditor's opinion, be evaluated by management, and corrective action taken. The management letters should also include findings, observations, opinions, comments or recommendations with regard to systems of internal control, accounting systems, compliance with laws, rules and regulations or any other material matter that may come to the attention of the auditor during the course of the examinations. Such findings, observations, opinions, comments or recommendations shall not be construed as special or additional studies, but shall be limited to those usually associated with such examinations.

4) Unqualified Opinion-The District and the Society expect the selected auditing firm to issue unqualified opinions on the District's and the Society’s general purpose financial statements. If during the performance of the audit, the auditing firm concludes an unqualified opinion cannot be issued, the auditing firm must promptly, and in no case later than November 1 following the close of the audited fiscal year, notify the committees of both the District and the Society, and the President/CEO and the Chief Financial Officer in writing stating all matters which preclude the issuance of a unqualified opinion. The District and the Society should be allowed sufficient time to correct any deficiencies, if possible, prior to the completion of the audit so that an opinion can be expressed.

5) Draft Report-The auditor must submit drafts of the proposed audited financial

statements to the committees for the District and Society, respectively, not later than 21 calendar days prior to the issuance of the final reports.

6) Report Review-At the time of submission of the draft reports, the audit manager will be required to review the draft of the proposed audit reports with the committees, the President/CEO, and the Chief Financial Officer. Management letter items should be discussed with the committees, the President/CEO, and the Chief Financial Officer as early as possible, but no later than the time of the review of the draft.

7) Submission of final report to Audit Committees-Thirty (30) copies of the District’s reports and the thirty (30) copies of the Society’s reports will be delivered to the Chief Financial Officer on or before November 30 following the close of the audit period, in

each year of the contract, except the first year of the contract when the reports will be due by December 31. Following notification to the committees of receipt of the final reports, the auditor may be required, at the Commission's and Society Board’s option, to appear before the Commission and the Society Board, at their separate meetings, to review the reports. Failure to meet the November 30 deadline, without justifiable cause, may result in the cancellation of this contract for any remaining years to be audited.

8) Consultation-The audit manager or a designee must be available on an as needed basis for advice and consultation regarding accounting and financial reporting matters, and for review of work papers where applicable.

9) Review of internal controls-Internal controls will be reviewed in accordance with Generally Accepted Auditing Standards, “Government Auditing Standards”, issued by the Comptroller General of the United States, and the provisions of Office of Management and Budget Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations”.

VII. Anticipated Schedule for the Audit

Provide an estimated timeline of activities to be completed by the auditor, starting with a coordination meeting and ending with presentation of audit to Commission.

VIII. Fee Proposal

In a SEPARATE, SEALED ENVELOPE, provide an ORIGINAL (SO IDENTIFIED) AND FOUR (4) COMPLETE COPIES of your proposed fee for services defined herein for the term of the contract.

The total all-inclusive maximum price shall include all direct and indirect costs including all out-of-pocket expenses. Provide the total all-inclusive maximum price for each of the three (3) fiscal years relative to performing the 2015-2017 audits, and each of the two subsequent fiscal years for which there exists an option to renew. The total all-inclusive maximum price shall include all direct and indirect costs including out-of-pocket expenses.

Fiscal Year Ending June 30 Society District

2015

2016

2017

2018

(if renewed)

2019

(if renewed)

Totals

Fees for additional services (may be attached on Offeror’s letterhead): Give an hourly rate for provision of additional services which may be required by the District or the Society, which are outside the scope of and not included in the fixed fees for the audit contract.

___________________________________

OFFEROR’S NAME AND DATE ____________________________________ OFFEROR’S COMPANY IX. Calendar of Events RFP Available to Vendors ................................................. ………………May 15, 2015 Advertisement in SCBO ................................................................. May 15, 2015 (South Carolina Business Opportunity) Non-Mandatory Pre-Proposal Conference ............................................................ May 27, 2015 10:00 am EST, 400 Rivermont Drive, Columbia, SC 29210 Deadline for Written Questions ................................................................. May 28, 2015

Email to the Procurement Manager at Jmbrown@Riverbanks.org by 4:00 pm EST. Written Responses to Vendors ................................................................. May 29, 2015 Responses will be prepared and distributed to all vendors registered as a potential vendor by emailing jmbrown@riverbanks.org and will be posted at www.Riverbanks.org/Procurement Responses will be made by email. Deadline for Receipt of Proposals .................................................................. June 4, 2015 3:00 pm EST Riverbanks Zoo and Garden Procurement Services 400 Rivermont Drive Columbia, SC 29210 *RFP Evaluation Committee Meeting ................................................................. June 4, 2015 *RFP Evaluation Committee Meeting (Short List) ............................................. June 10, 2015 *Presentations by Short Listed Firms and Final Scoring .................................... June 15, 2015 *Intent to Award ................................................................ June 18, 2015 *Contract Begins ..................................................................July 15, 2015 *Tentative Dates, Subject to Change

X. ATTACHMENTS

NON-COLLUSION AFFIDAVIT STATE OF SOUTH CAROLINA RICHLAND COUNTY ________________________________________, being first duly sworn, deposes and says that: 1. He/She is the ___________________ of offeror that has submitted the attached proposal; 2. He/She is fully informed respecting the preparation and contents of the attached proposal

and of all pertinent circumstances respecting such proposal; 3. Such proposal is genuine and is not a collusive or sham proposal; 4. Neither the said offeror nor any of its officers, partners, owners agents, representatives,

employees or parties of interest, including this affiant, has in any way colluded, conspired, connived or agreed, directly or indirectly, with any other offeror, firm or person to submit a collusive sham proposal in connection with the contract for which the attached proposal has been submitted or to refrain from proposal in connection with such contract, or has in any manner, directly or indirectly, sought by agreement or collusion or communication or conference with any other offeror, firm or person to fix the price or prices in the attached proposal or of any other offeror, or to fix any overhead, profit or cost element of the proposal price of any other offeror or to secure through collusion, conspiracy, connivance or unlawful agreement any advantage against the Richland-Lexington Riverbanks Park District DBA Riverbanks Zoo & Gardens or any person interested in the proposed contract; and

5. The price or prices quoted in the attached proposal are fair and proper and are not tainted

by any collusion, conspiracy, connivance or unlawful agreement on the part of the offeror or any of its agents, representatives, owners, employees, or parties in interest, including this affiant.

Authorized Signature __________________________

Printed Name ________________________________ Subscribed and sworn to before me this _____day of ________, 2015 Authorized Signature __________________________

Notary Public Printed Name ________________________________

Commission Expires __________________________

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CERTIFICATE OF FAMILIARITY The undersigned, having fully familiarized himself with the information contained within this entire solicitation and applicable amendments, submits the attached proposal and other applicable information to the District, which I verify to be true and correct to the best of my knowledge. I certify that this proposal is made without prior understanding, agreement, or connection with any corporation, firm or person submitting a proposal for the same materials, supplies or equipment, and is in all respects, fair and without collusion or fraud. I agree to all conditions of this proposal and certify that I am authorized to sign this proposal. By submission of a signed proposal, I certify, under penalties of perjury, that the below company complies with section 12-54-1020(B) of the SC Code of Laws 1976, as amended, relating to payment of any applicable taxes. I further certify that this proposal is good for a period of ninety (90) days, unless otherwise stated. ___________________________________ ___________________________________ Company Name as registered with the IRS Authorized Signature ___________________________________ ___________________________________ Correspondence Address Printed Name ___________________________________ ___________________________________ City, State, Zip Title ___________________________________ ___________________________________ Date Telephone Number ____________________________________ Remittance Address ____________________________________ City, State, Zip ____________________________________ Telephone Number __________________________________ _ __________________________________ Federal Tax ID Number SC Sales Tax Number Option: Other commodities/services provided by your company

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RFP NO: P15005-6/04/15 Professional Auditing Services-Term Contract

LIST OF REFERENCES

Please list four (4) references that your company has recently or currently provided similar services for. ___________________________________ ___________________________________ Company Name Company Name ___________________________________ ___________________________________ Representative Representative ___________________________________ ___________________________________ Address Address ___________________________________ ___________________________________ City, State, Zip Code City, State, Zip Code ___________________________________ ___________________________________ Telephone # Telephone # ___________________________________ ___________________________________ E-Mail Address E-Mail Address ___________________________________ ___________________________________ Company Name Company Name ___________________________________ ___________________________________ Representative Representative ___________________________________ ___________________________________ Address Address ___________________________________ ___________________________________ City, State, Zip Code City, State, Zip Code ___________________________________ ___________________________________ Telephone # Telephone # ___________________________________ ___________________________________ E-Mail Address E-Mail Address COMPANY: __________________________ AUTHORIZED SIGNATURE:__________________________