request for qualifications and proposals auditing … · request for qualific. ations and proposals...

REQUEST FOR QUALIFICATIONS AND PROPOSALS – AUDITING SERVICES FOR SOUTH ORANGE

COUNTY COMMUNITY COLLEGE DISTRICT

The South Orange County Community College District (SOCCCD) is inviting submittals from qualified firms,

partnerships, corporations, associations, or professional organizations to provide Auditing Services for the

SOCCCD. Evaluation will result in an Agreement expected to provide comprehensive professional services to

SOCCCD beginning March 1, 2017.

If you would like to submit a response to this Request for Qualifications and Proposals, please send seven

(7) hard copies and one (1) electronic copy of requested materials to:

South Orange County Community College District Attn: Jon A. Aasted Director of Purchasing, Contracts, and Materials Management

Facilities Planning & Purchasing Health Sciences Building 28000 Marguerite Parkway Mission Viejo, CA 92692

Questions regarding this RFQ & P may be directed to Jon A. Aasted, Director of Purchasing, Contracts, and

Materials Management, 949-582-4693 or via email at [email protected].

The District may modify the RFQ & P prior to the deadline for submittals by issuance of an electronic

addendum on the district bid website at www.socccd.edu. Firms/Individuals (Firm) may confirm an

interest in providing a submittal by emailing Jon A. Aasted, [email protected]. Acknowledging Firms

will receive a response email with addenda information if any is provided.

All responses must be received by mail, recognized carrier or hand delivered by

November 30, 3:00 P.M.

of 22Bid 341D Auditing Services RFQ&P South Orange County Community College District

NOTICE CALLING FOR BIDS

District:

SOUTH ORANGE COUNTY COMMUNITY COLLEGE DISTRICT

Project: BID NO. 341D

RFQ&P for Auditing Services,

South Orange County Community College District

Bid Deadline: 3:00 P.M., November 30, 2016

Mailing Address &

Place of Bid

Receipt:

South Orange County Community College District

Health Sciences Building, 3rd Floor, Room HS-357

Purchasing & Facilities Planning Department

28000 Marguerite Parkway

Mission Viejo, CA 92692

Attn: Jon A. Aasted

NOTICE IS HEREBY GIVEN that the South Orange County Community College District, of Orange County, California,

acting by and through its Governing Board, hereinafter referred to as "DISTRICT," will receive up to, but not later than,

the above-stated time, sealed submittals by qualified firms for consideration for RFQ&P for the above stated project.

A complete Request for Proposals may be viewed at the Office of the Director of Facilities Planning and Purchasing

Department at the above address, telephone (949) 582-4678 or previewed on-line at www.socccd.edu at the Bids link.

The Auditing Services firm shall possess the appropriate business license at the time a proposal is submitted.

The DISTRICT reserves the right to reject any or all submittals or to waive any irregularities or informalities in any

proposals.

No bidder may withdraw any bid for a period of ninety (90) calendar days after the date set for bid opening.

Brandye K. D’Lena

Executive Director,

Facilities Planning & Purchasing

PUBLISH: THE REGISTER

November 4, 2016 &

November 11, 2016


http://www.socccd.edu/

INTRODUCTION

The South Orange County Community College District seeks to procure independent audit services for the South Orange County Community College District (District), the Irvine Valley College Foundation, the Saddleback College Foundation, the Advanced Technology and Education Park Foundation, the Foundation for the South Orange County Community College District, and the South Orange County Facilities Corporation.

The evaluation timeframe is expected to be 3 months. The selected firm will work with the District Audit Committee, take an active leadership role in the entire process, make presentations to the Board of Trustees when scheduled, and prepare the final documents. These documents will include at the minimum:

Reports of examination of financial statements, reports of compliance, preparation and submission of required data collection forms, audit reports and foundation tax returns.

The District is requesting qualification statements and proposals from consultants with a proven track record. At a minimum, three years’ experience auditing California community colleges is required.

It is the intent of this Request for Qualifications and Proposals (RFQ & P) to establish the specifications,

terms and conditions governing the evaluation process.

BACKGROUND:

The South Orange County Community College District, located in Orange County between Los Angeles and

San Diego, was established on February 14, 1967. The District is governed by an independent seven-

member Governing Board who are elected to overlapping four-year terms. The District affairs are

administered by the Chancellor, who is appointed by the Board.

The District consists of two colleges and a developing campus: Saddleback College, Irvine Valley College

and the Advanced Technology and Education Park (ATEP).

Saddleback College, located in Mission Viejo, celebrated its 40th anniversary on September 23, 2008.

Saddleback College is approximately 175 acres and serves over 26,000 students each year.

Irvine Valley College, located in Irvine, was founded in 1979 as Saddleback College North Campus and

established as Irvine Valley College July 1, 1985. Irvine Valley College is approximately 100 acres and serves

over 15,000 students each year.

ATEP, the Advanced Technology Education Park, opened its doors to students in 2007.

The District operates five auxiliary organizations: the Irvine Valley College Foundation, the Saddleback

College Foundation, the Foundation for the South Orange County Community College District, the

Advanced Technology and Education Park Foundation, and the South Orange County Community College

District Facilities Corporation. These auxiliary organizations are reported as component units in the

District audit.


The District accounts for its financial transactions in accordance with the policies and procedures

of the California Community Colleges Budget and Accounting Manual. Annual audits shall include

reporting requirements prescribed by the California Community Colleges Contracted District

Audit Manual, and shall conform to generally accepted auditing standards as specified in the

Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal

Awards.

The accounts of the District are organized on the basis of funds or account groups, each of which

is considered to be a separate accounting entity. The operations of each fund are accounted for

by providing a separate set of self-balancing accounts which comprise its assets, liabilities, fund

balance, income and expenditures.

The basis of accounting generally requires the utilization of the modified accrual basis of

accounting, wherein expenditures are recorded at the time of payment and income is recorded

when received in cash, except for fiscal year-end when all goods and services received and

revenue earned are accrued to reflect appropriate expenditures and income of the current year.

This information will need to be converted to full accrual at year-end in accordance with GASB

34/35 for financial reporting purposes.

Qualified employees are covered under contributory retirement plans maintained by agencies of

the State of California State Teachers' Retirement System (STRS) for instructional employees and

Public Employees Retirement System (PERS) for classified employees. District contributions to

these plans are currently paid or accrued based upon qualified employees' salaries.

The long-term portion of accumulated vacation and sick-leave benefits are not recorded as

liabilities on the books of the District; the current portion of the vacation liability is accrued and

reflected on the books of the District.

The District belongs to various Joint Power Authorities for workers’ compensation insurance,

property and liability insurance, and employee benefits. The risk pools are operated separately

and are independently accountable for their fiscal matters.

On 5/28/08 the District initiated for all eligible employees and retirees, a GASB 43 & 45 compliant Irrevocable Trust for the specific purpose of holding funds in various long term investments for future payment of various previously committed Other Post Employment Benefits (OPEB).

The District is primarily financed by property taxes and enrollment fees; however,

apportionments are received from the state for specially-funded projects. The District uses the

services of the County of Orange for the assessment and collection of taxes. District taxes are

collected at the same time and on the same tax rolls as are county, city, and special district taxes.

The District has an audit committee comprised of three members of the Board of Trustees, the

Vice Chancellor of Business Services, and the Executive Director of Fiscal Services.


SUBMITTAL INFORMATION AND SUBMITTAL SCHEDULE

All submittals shall be in the form and formatted as specified in this RFQ & P. Submittals which do not

include all of the elements as specified, or which deviate from the proposed format and content as

specified, may be deemed “non-responsive” by the evaluation committee and eliminated from further

consideration.

Time is of the essence. Submitting Firms will be expected to adhere to the required dates and times.

Submittal questions must be in writing and be directed to Jon A. Aasted via email at [email protected]

with the subject line indicating “Question(s) for Auditing Services RFQ & P # 341 D”. If questions are

submitted after the deadline, they will not be answered and firms must provide a submittal using the

information in the RFQ & P and any addenda provided.

Request for Qualification & Proposals Submittal Schedule

RFQ & P - 1st Advertisement / Issue RFP November 4, 2016

RFQ & P - 2nd Advertisement November 11, 2016

Deadline for written questions November 22, 2016

Last addendum November 23, 2016

Deadline for RFQ & P Submittal November 30, 2016

Interviews January 9, 2017

Contract Negotiation January 16, 2017

Board Meeting February 20, 2017

Contract Execution March 1, 2017

During the review of the submittals, SOCCCD will not report apparent errors or request submittal

clarification. Submittals will be interpreted as presented. Firms are responsible to proof documents to

avoid errors.

The delivery package must be clearly marked with the RFQ & P title, Firm’s name and address, contact

name, email and phone number.

Submittals may be withdrawn at any time before the deadline by written request of person signing the

Certification.

Late submittals will be returned to the firm without evaluation and firm will not qualify for

consideration. It is the firm’s responsibility to ensure submittals are received on or before the deadline

and at the identified location. A postmark will not be accepted as meeting the delivery requirement. Third

party carriers are routed through the warehouse and may experience delay from carriers stated delivery

timeframe. Hand delivery should include time allowances for limited parking, the possibility of elevator

failure (third floor delivery) or other potential obstacles to reaching the delivery location in a timely

manner.


SCOPE OF WORK

1. Term of Audit Services. The Auditor shall provide the District with audit services for the

three fiscal years beginning July 1, 2016 and ending on June 30, 2019. The Agreement may be renewed

for a period not to exceed two (2) years thereafter upon the same terms and conditions.

2. Technical Standards. Examination of financial records and audits for compliance shall be

made in accordance with the provisions of Section 84040 of the Education Code of the State of California.

The annual audit shall include minimum requirements of those prescribed by the Community College

Chancellor's Office, State of California, as outlined in their publication entitled "California Community

Colleges Contracted District Audit Manual", and shall conform to generally accepted auditing standards

as specified in the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for

Federal Awards (Chapter 2, Part 200); and

The District auditor shall also consider provisions of the California Education Code, Title 5 of the California

Code of Regulations and the Budget and Accounting Manual for California Community Colleges and other

such publications relating to community college accounting procedures in effect during the period under

audit.

The GASB 43 & 45 guidelines pertaining to the funding of the District’s actuarial valuation are to be

followed for the audit of eligible employees’ and retirees’ Other Post-Employment Benefits being

provided by the District under terms of negotiated agreements and other arrangements.

3. Audit Compliance with Uniform Administrative Requirements, Cost Principles, and

Audit Requirements for Federal Awards (Chapter 2, Part 200). In the event the federal government finds

the audit to be inadequate due to Auditor negligence, acts of omission or commission, the Auditor shall

indemnify the District. Further, the Auditor shall perform, at no additional cost, whatever follow-up work

that is necessary to make the audit comply with Uniform Administrative Requirements, Cost Principles,

and Audit Requirements for Federal Awards (Chapter 2, Part 200) and to reimburse the District for any

costs attributable to the adverse determination.

4. Compliance with Applicable Laws. The services completed herein must meet the

approval of the District and shall be subject to the District’s general right of inspection to secure the

satisfactory completion thereof. Auditor agrees to comply with all federal, state, and local laws, rules,

regulations, and ordinances that are now or may in the future become applicable to Auditor, Auditor’s

business, equipment, and personnel engaged in services covered by the Agreement or accruing out of the

performance of such services.

5. Work To Be Performed.

a. Conduct an entrance interview with District Audit Committee to review audit process, timelines, and due dates.

b. Conduct a comprehensive financial and compliance audit of all funds, books, and accounts under the jurisdiction and control of the District.


c. Conduct a comprehensive financial and compliance audit of the below listed 501(c) (3) Foundations and prepare related tax returns:

1. The Foundation for South Orange County Community College District

2. Irvine Valley College Foundation

3. Saddleback College Foundation

4. Advanced Technology and Education Park

5. South Orange County Community College District Facilities Corporation.

d. Provide assistance in preparing year-end adjustments needed for GASB 34/35 Reporting Format.

e. Conduct a comprehensive financial and compliance audit of the District’s GASB 43 & 45 Trust Program.

f. Prepare the Data Collection Form in accordance with Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Chapter 2, Part 200).

g. Attend scheduled meetings with administration to provide audit status, review findings, and communicate any concerns.

h. Conduct an exit conference with the District and Foundation staff to be scheduled at a mutually agreed upon time. The Auditor shall provide the District with up to six (6) copies of a preliminary draft audit report at least five (5) business days prior to conducting the exit conference. Prepare written reports to the District. The Auditor agrees, upon fifteen (15) days written notice, to make any oral or written interim reports as may be required by the District and to meet with the District’s Board of Trustees to discuss such reports.

i. Consult with and advise the District as to changes and improvements in the financial structure of the District in administrative or accounting procedures and minor implementation of the changes and improvements resulting from the consultation and advice.

6. Statements and Reports. Reports of examination of financial statements must state the

scope of the examination and that the audit was performed in accordance with generally accepted

accounting principles.

Reports of compliance 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. Finding of noncompliance or ineligible

expenditures must be presented in sufficient detail for the District to understand the findings and

implement corrective action.

As a component of the annual District audit, the auditor will prepare and submit Form SF-SAC, Data

Collection Form for Reporting on Audits of States, Local Governments, and Non-Profit Organizations to the

United States Department of Commerce – Bureau of the Census by the appropriate deadline.

7. Audit Reports. The District’s final audit report shall be completed by November 5th of

each year and the report will be submitted to the State Chancellor's Office no later than December 31


each year. The Auditor will present financial information in the audit report as outlined in GASB Statement

No. 34 and 35, Basic Financial Statements and Management's Discussion and Analysis for State and Local

Governments. The Auditor will submit a final draft of the audit report of the District at least fifteen (15)

working days prior to the report being printed in order to meet the filing deadline of such report. The

Auditor will also file copies with all applicable reporting agencies and will provide the District an electronic

copy, and twenty (20) bound copies of the final audit report.

The Foundation audit reports and tax returns shall be completed in time to present to each Foundation

board before the filing deadlines. The Auditor shall provide the District an electronic copy, and twenty

(20) bound copies of each Foundation audit report.

Auditor agrees that damage will be sustained by the District for the failure of the Auditor to file the final

audit report by December 31 of each year. Auditor agrees that, should said final audit report not be

completed by December 31 due to no fault of the District, there will be deducted from the final payment

the sum of two hundred dollars ($200.00) per day as liquidated damages, and not as a penalty, for each

day’s delay after December 31 of each year until the completion of the final audit report and its delivery

to the District and the State Chancellor’s office.

8. Working Papers. Working papers shall be retained by the Auditor for a period of five (5)

years, unless otherwise specified in writing by the District. Such working papers shall be available for

review and audit by the District, representatives of the federal and/or state governments, subsequent

audit firms and other individuals designated by the District and Foundations.

9. Staffing. The Auditor shall assign professional staff as appropriate to perform audit

services. A manager shall be assigned to coordinate the activities of all Auditor staff and shall be the

liaison between the Auditor and the District. An auditor/accountant assigned to supervise field work must

have at least two years of experience with audits of California Community College Districts. The District

shall have the right to remove staffs that do not meet with District approval.

10. Resources to be Provided by the District.

Staff Assistance - The District shall have available appropriate staff to assist the Auditor by providing

required information and explanation.

Working Space - The District shall provide the Auditor with the necessary working space. Requests for

working space should be directed to the attention of the Executive Director of Fiscal Services or designee

one month prior to the time needed.

Worksheets and Supplementary Schedules - Worksheets and Supplementary Schedules prepared by

District staff shall be identified and agreed to by District prior to the start of the audit.

11. GASB Statement 34/35. The Auditors will present the financial information as outlined

in GASB Statement No. 34 and 35, Basic Financial Statements and Management's Discussion and Analysis

for State and Local Governments.


12. Internal Audit Services. The District does not currently have an internal audit

department. Occasionally there is a need for specific audit services to address areas of concern, analyze

current practices, assist with procedures to strengthen internal controls and provide reports. These

services may be selected separately from the financial audit services and should be priced separately.

13. Covenant Against Contingent Fees. The Proposer warrants that no person or selling

agency has been employed or retained to solicit or secure the contract to be executed as a result of the

RFP upon an agreement of understanding for a commission, percentage, brokerage or contingent fee,

except bona fide established commercial or selling agencies, which are so declared and maintained by the

Proposer for the purpose of securing business.

For breach or violation of this warranty, the District shall have the right to terminate any contract that

may be entered into with the Auditor and, in its sole discretion, to deduct from the contract price or

consideration, or otherwise recover, the full amount of such commission, percentage, brokerage or

contingent fees.

14. Payment for Audit Services. The District will compensate the Auditor for their

satisfactory audit services at hourly rates as agreed. The Auditor may submit monthly progress invoices

for the actual hours worked at the applicable hourly rates. Invoices itemizing the work performed and

actual hours worked shall be delivered to the attention of the Executive Director of Fiscal Services.

Acceptance of the work and services shall be determined by the District’s Executive Director of Fiscal

Services or designee. District agrees to pay Auditor within thirty (30) days of submission of a properly

itemized invoice approved by the Executive Director of Fiscal Services.

15. Additional Services Included. Throughout the year, the District may require additional

services from the Auditor, such as having auditors accessible to the Business Services Department to

provide telephone and written advice for such purposes as answering accounting questions of an unusual

nature, answering questions from state or federal agencies regarding the audit report, and similar

problems. These services shall be provided at no additional fee during the term of the Agreement.

16. Extra Work and Services. The District may also request the auditor to perform work or

render services in addition to those, which are usual, and customary in making an examination in

accordance with generally accepted auditing standards. If the District requests such work, the Agreement

will be amended to reflect the scope of work to be performed prior to rendering services. Compensation

for such work will be at the hourly rates applicable to the then-current audit year.

In the event that circumstances disclosed by the audit indicate that more detailed verification is required

in addition to that which would be sufficient under ordinary circumstances, the Auditor shall at once notify

the Executive Director of Fiscal Services, in writing of the fact, together with a written estimate of the

additional work and services required and the estimated cost thereof. In the event the District authorizes

and approves the performance of such extra work and services, it shall so notify the Auditor in writing.

No claims of the Auditor for extra work or services shall be allowed or paid without such written consent

and approval of the District first having been so obtained before such extra work and services are entered


upon or undertaken. The costs for such extra work and services shall be negotiated separately by District

and Auditor and shall be mutually agreed to in writing.

17. Auditor's Obligation to perform Work in Accordance with Standards. If the work

performed by the Auditor is not in accordance with the standards as specified herein or, if the reports

submitted by the Auditor are not complete or, if the reports are rejected by the California State

Department of Finance, and/or the State Chancellor's Office and/or federal government as incomplete,

then the Auditor shall be obligated at its sole cost and expense to do whatever is required to correct the

reports to meet the requirements as specified in the standards, or as specified by the California State

Department of Finance, and/or State Chancellor's Office, and/or federal government at no cost to the

District.

INSTRUCTIONS FOR SUBMITTING QUALIFICATIONS AND PROPOSALS

Firms shall submit seven hard copies and one electronic copy. Hard copies shall be formatted on standard

8 ½ x 11 white paper with each page clearly numbered on the bottom. Each section, 1 – 12 listed below,

shall be tabbed. The original copy shall be marked “Original”, must be legible, clear, accurate, complete

and must be signed (wet signature) by person authorized to bind the firm.

“Qualifying firms must not be on the federal list of current companies or individuals that have been

declared ineligible to receive Federal contracts due to a violation of Executive Order 11246, as amended;

Section 503 of the Rehabilitation Act of 1973, as amended 29 U.S.C. Section 793; and/or the Vietnam Era

Veterans' Readjustment Assistance Act of 1974, as amended, 38 U.S.C. Section 4212”.

All submittals shall be in the form and formatted as specified in this RFQ. Submittals which do not include

all of the elements as specified, or which deviate from the proposed format and content as specified,

may be deemed “non-responsive” by the evaluation committee and eliminated from further

consideration.

Statement of Qualifications and Proposals should minimally include the following information:

1. Cover Letter. A maximum one-page, dated Introductory Letter must be submitted.

Summarize your understanding of the work to be done. Indicate the names of the persons who will be

authorized to make representations on the part of your firm, their titles, addresses, and telephone

numbers and email addresses. The person and/or persons who are authorized to execute the contract on

the part of your firm shall sign the transmittal letter.

2. Table of Contents. A Table of Contents of the material contained in the proposal

should follow the Cover Letter.

3. Executive Summary. The Executive Summary should contain an outline of your

general plan and a brief summary of approach and qualifications to engage in a professional relationship

with South Orange County Community College District. (two page maximum)

4. Profile of Auditor. State whether your firm is local, regional, national, or international.

State the location of the office from which the work will be done if your firm is awarded the contract, and


include the number of partners, managers, seniors, supervisors, and other professional staff employed at

that office. Describe the range of activities performed by staff at the office from which the work will be

done (i.e., auditing, accounting, tax service, management service, etc.). Discuss the staff's experience in

auditing school districts, with special emphasis on community colleges, including the number and

classifications of personnel.

5. Computer Audit. Describe the experience in performing audits of an on-line, data-based

computerized financial system, including electronic signatures and imaging systems. Describe the

experience in this area of those staff members who will be assigned to the audit.

6. Auditor's Staffing and Qualifications. Indicate the name of the person who will manage

and supervise the audit services as specified in the RFP. Specifically discuss the manager's and supervisor's

experience in managing audits of the nature and scope of the audit as specified herein, paying particular

attention to any community college experience. Provide any professional registration, certifications and

affiliations for individuals or the firm.

Information shall further specifically include:

i. Number of qualified staff

ii. Identification of any services noted in the Agreement(s) not provided in-house

iii. Identification of proposed sub consultants

iv. All personnel assigned to District projects, employees, sub-consultants or

subcontractors must:

1. Possess the minimum qualification to perform the services provided

2. Have knowledge and understanding of major services and activities required

to perform services provided

3. Have a minimum of three years of directly related experience

4. Have not entered into a subcontract with any Firms who are ineligible to

perform work on a public works project pursuant to Labor Code 17777.1 or

17777.7

v. Include resumes of proposed personnel, including any proposed sub-consultants who

would likely be assigned to projects. Provide name and professional qualifications of

proposed personnel. Specifically define the role of each person and outline his or her

individual experience. Identify any certifications or licenses held (No more than one

page per person).

vi. Firms must provide a statement that all proposed participants will meet or exceed

the minimum qualifications specified herein


7. References. Provide a list of clients for whom your firm has provided auditing services in

the past two (2) years. Indicate the scope of the audits performed for each of the referred clients and

include the client's name, address, telephone number, and manager. The Auditor has the option of

including all or a representative sample of clients. The auditor may also submit up to three sample audit

reports as well as three supplementary Board presentation reports.


8. Compensation. State hourly rates below. Add new categories as necessary.

PERSONNEL CLASSIFICATION 2016 - 2017 2017 - 2018 2018 - 2019

Partners $ $ $

Senior Managers $ $ $

Managers $ $ $

Consultants $ $ $

Supervisors $ $ $

Senior Auditors $ $ $

Staff Auditors $ $ $

Assistant Auditors $ $ $

Clerical Staff $ $ $

OTHER $ $ $

Such hourly rates shall include all costs and expenses of performing audit services including all reports

and bound and unbound copies of the final Audit Report for the District and auxiliary organizations,

auxiliary tax returns, and copies of the Audit Report to be filed with the appropriate agencies at an Annual

Maximum Fee as proffered below:


MAXIMUM FEES 2016 - 2017 2017 - 2018 2018 - 2019

1) Max. Annual Fee of District Audit

including Data Collection Form

Preparation and Submittal

(a) anticipated Hours and Cost

2) Max. Annual Fee of Foundation

Audit and Tax Return

-Foundation for the District


-Irvine Valley College

Foundation


-Saddleback College

Foundation

(a) anticipated hours and Cost

-ATEP Foundation


3) South Orange County Comm.

College District Facilities Corp.


4) Max. Annual Fee of District GASB

43 & 45 Trust Program Audit


It is understood and agreed that the Maximum Annual Fee is the maximum allowed to perform audit

services and is subject to a corresponding reduction in the event that the actual cost of the audit services

proves to be less. The “Hourly Rates”, which include a reasonable profit and constitute the basis upon


which the Maximum Fee has been determined, are fixed and set forth for each applicable audit year as

shown above.

State hourly rates for Internal Audit Services below. Add new categories as necessary.

PERSONNEL CLASSIFICATION 2016 - 2017 2017 - 2018 2018 - 2019

Partners $ $ $

Senior Managers $ $ $

Managers $ $ $

Consultants $ $ $

Supervisors $ $ $

Senior Auditors $ $ $

Staff Auditors $ $ $

Assistant Auditors $ $ $

Clerical Staff $ $ $

OTHER $ $ $

When providing costs, proposal shall include costs for all required overhead expenses including insurance.

Travel cost from the Firm’s place of business including time, overhead and related expenditures shall be

incorporated into the unit prices for each line item and are not to be identified as separate costs. Firms

are expected to perform services at the rate amount in the fee proposal regardless of the possibility that

staff is drawn from a variety of office locations.

The final “all inclusive” rate shall be negotiated after the evaluation process. Any increases must be

approved in writing by the District prior to the performance of service. Agreements will be based on a

lump sum basis.

No separate payment will be made for any other costs of performance or out of pocket expenses,

including, without limitation, mileage or time required for dispatching personnel to District locations,

subsistence, lodging, fuel charge, vehicle use, transmitting reports, administrative charges, or other

similar activities necessary for performance of the services except for personnel that are required to

perform services at a destination that is more than 50 miles from Saddleback College. If this circumstance


occurs, firm shall first obtain written approval and will be reimbursed at the rate for mileage (for such

mileage over 50 miles) set forth by the United States Internal Revenue Services and for per diem travel as

set forth by the US General Services Administration.

Identify any constraints or assumptions that affect the proposed fee. Services that are not specifically

included in RFQ exhibits may be provided as supplementary information. Be thorough and specific as this

will form the basis of any contract negotiations for services.

9. Anticipated Schedule. Provide a work plan detailing the anticipated dates and amount of

time expected to be spent at the District. The District requires presentation of the audit report to the

Board of Trustees.

10. Supplemental Schedules. Identify supplemental worksheets and schedules which staff of

the District are expected to complete.

11. Assurances. Include a certification that the Auditor is a properly licensed certified public

accountant in good standing with the American Institute of Certified Public Accountants and the California

Society of Certified Public Accountants, which includes an independent peer review for quality control

procedures.

Include a certification that the auditor meets the independence standards of the GAO Standards for Audits

of Governmental Organizations, Programs Activities, and Foundations.

State whether the Auditor understands that the primary purpose of the examinations specified herein is

to express an opinion on the financial statements and that such an examination is subject to the inherent

risk that errors or irregularities may not be detected. If conditions are discovered which lead to the belief

that material errors, defalcations, or other irregularities may exist or if any other circumstances are

encountered that require extended services, the Auditor will promptly advise the District.

State whether the Auditor shall certify that, in accordance with auditing standards and other applicable

guidelines and regulations, the Auditor will select the necessary procedures to test compliance and to

disclose non-compliance with specified laws, regulations, and contracts.

12. Financial Standing. Provide a current annual report or audited profit and loss statement

and the amounts and carriers of both general and professional liability insurance.

Evidence that the Firm is legally certified to conduct business in the State of California for the services

offered and experience with college and university educational facilities and other institutional services.

The Firm must have an acceptable history of working proactively to avoid litigation. Provide specific

information on termination for default, litigation settled or judgments entered within the last five (5)

years.

If the Firm utilizes resources from more than one office, indicate office locations and how work would be

coordinated. (One page for summary and up to five additional to highlight project specific information if

appropriate)


13. Additional Data. Provide additional information about the firm as it may relate to this

RFQ & P.

14. Certification. Complete, provide authorized signature, and date the CERTIFICATION -

REQUEST FOR QUALIFICATION & PROPOSALS enclosed with this RFQ & P

Responses to the RFQ & P should be complete and be prepared to provide an insightful, straightforward,

and concise overview of the capabilities of your company. Deviation from the defined content, order and

format prescribed in this RFQ & P may result a non-responsive evaluation. Submittals received after the

due date and time will not be considered or reviewed. The emphasis of your submittal should be on

completeness and clarity of content.

The District reserves the right to waive any immaterial deviation in a submittal. The decisions to provide

a waiver shall in no way modify or compromise the overall purpose of the submittal, nor excuse the Firm

from full compliance with all requirements if awarded an Agreement.

BASIS OF AWARD

The evaluation of the Audit Service Firms will be a three-stage process.

The first stage will be based on analysis principally focusing on specific experience, qualifications and

evaluation of the proposal.

The second stage will include short-listed Audit Service Firms invited for an interview to present their full

understanding of, and responsiveness to, this RFQ & P and their specific experience and approach.

The third and final stage is successful contract negotiations.

At the conclusion of the second stage, an Audit Service Firm will be selected on the basis of criteria

regarding qualifications, experience, demonstrated competence as well as the best interests of the District

as determined by the committee, including consideration of fair and reasonable pricing.

Prior to presenting a recommendation to the Board of Trustees (if deemed necessary), District staff will

engage in contract negotiations with selected firm. If negotiations with the first team selected are

unsuccessful, negotiations will commence with the second team and so on until an agreement has been

successfully negotiated or SOCCCD rejects all proposals.

Note: By virtue of submission, the proposing firm declares that all information provided in the

Statement of Qualifications is true and correct.


MISCELLANEOUS

1. General information about SOCCCD may be found at http://www.socccd.edu. Recent projects are

listed at the “Bids” tab.

2. All submittals shall remain active and valid for ninety days following closing date for receipt. The

District reserves the right to negotiate the scope and cost of any submittal.

3. Selection may be made solely on the basis of the stage one submittal review or the selection

committee may deem it necessary to interview applicants as part of the selection process.

4. The proceedings of the evaluation committee are confidential. Members are not to be contacted

by the proposers. All communication between proposers and the District shall be through the

contact information provided above for submitting RFQ & P materials.

5. All materials, except financial information, submitted in response to this RFQ & P shall become

the property of SOCCCD and shall be considered a part of Public Record. The District reserves the

option to retain or dispose of all submittals whether selected or rejected.

6. Only written changes to the RFQ & P will be valid. Verbal representations will not be binding on

either party. Proposers are responsible to monitor the district bid page for addenda information.

7. SOCCCD reserves the right to reject any or all responses to this RFQ & P. Any and all costs incurred

in preparing and submitting a response to this RFQ & P is the sole responsibility of the proposer.

This request does not constitute an offer of employment or a contract for services.

The District may modify the RFQ & P prior to the deadline for submittals by issuance of an electronic

addendum on the District bid website. Firms/Individuals; all addenda will be posted on the bid website

and it is the proposers responsibility to ensure they have obtained and reviewed all addenda.

QUESTIONS FROM POTENTIAL RESPONDENTS

Questions regarding this RFQ & P may be directed to Jon A. Aasted, at (949) 582-4696 or via email at

[email protected]

Specific Inclusions

1. Exhibit A: Certification – Request for Qualifications

2. Exhibit B: Sample fee schedule for extra work

3. Exhibit C: Sample Invoice for monthly billings

Proposals shall be received up to but not later than 3:00 p.m., on the date listed in the schedule.


http://www.socccd.edu/

RFQ & P - Exhibit A

CERTIFICATION – REQUEST FOR QUALIFICATIONS & PROPOSALS

CERTIFICATION - REQUEST FOR QUALIFICATIONS

The undersigned hereby proposes and agrees to furnish any and all required labor, equipment, material,

transportation, insurance, and incidentals necessary to provide quality services pertaining to this

solicitation in accordance with the terms and conditions of the RFQ & P; declares that the only persons or

parties interested in this submittal as principals are those named herein; that this submittal is made

without collusion with any other person, firm or corporation; that the undersigned will contract with

SOCCCD to provide these services to the District in the manner prescribed herein.

I certify that I have read the attached Request for Qualifications – Audit Services and the instructions for

submitting an RFQ & P. I further certify that I am authorized to bind the Firm noted in this submittal

contractually, know that I must provide seven hard copies and one electronic copy of the Firm’s submittal

in response to this request and that I am authorized to commit the Firm to the submittal.

I acknowledge the following addenda(s) ___________________

Signature Typed or Printed Name

Title Phone

Address Email

Provide Seal here, if Corporation


RFQ & P - Exhibit B

Sample fee schedule for extra work


RFQ & P - Exhibit C

SAMPLE: CRITERIA AND BILLING FOR EXTRA WORK

The following rates which include overhead, administrative cost and profit shall be utilized in arriving at

the fee for extra services. The hourly rates reflected below shall be effective by date of execution of this

Contract and shall be revised each twelve (12) months; thereafter, based upon changes in the Consumer

Price Index for the previous twelve month period, using the CPI for the geographical area of the

CONSULTANT.

CONSULTANT Services Fee Per Hour

Title $XXX

Title $XXX

Title $XXX

Clerical $ XXX


RFQ & P - Exhibit D

SAMPLE: TEMPLATE FOR MONTHLY INVOICE

Invoices for services shall be provided once per month and within 60 calendar days of performance of the services.

Invoice

Project Manager Date: TBD

South Orange County Community College District SOCCCD Project Number: TBD

28000 Marguerite Parkway Consultant Invoice number:

Mission Viejo, CA 92692-3635 Purchase Order: TBD

Project: Name College Name of Services

Consultant TBD

Consultant Address

City / State / Zip code

Phone Number

Professional Services from Month/01/Year - Month/31/Year

Billing Percent of Fee Fee

% Comp Earned

Previous Billing

Current Billing

Balance Remaining

Task I XX.00 0.00 0.00 0.00 XX.00

Task II XX.00 0.00 0.00 0.00 XX.00

Task III XX.00

TOTAL CONTRACT AMOUNT 0.00 0.00 0.00 0.00 XX.00

Amendment 01

REVISED CONTRACT AMOUNT 0.00 0.00 0.00 0.00 0.00 XX.00

Reimbursable Expenses List reimbursable items

Total Reimbursable rate at 1.1 times TBD 1.1 TBD

TOTAL THIS INVOICE


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