REQUEST FOR AUDIT PROPOSAL

Transcription

1 COLUMBIA/MONTOUR/SNYDER & UNION COUNTIES JOINDER BOARD REQUEST FOR AUDIT PROPOSAL The Columbia/Montour/Snyder/Union (CMSU) Joinder Board is soliciting proposals from qualified firms of certified public accountants to audit the CMSU s financial statements for a period of three (3) consecutive fiscal years beginning with the Fiscal Year ending June 30, 2017 and ending with Fiscal Year June 30, GENERAL INFORMATION The Columbia/Montour/Snyder/Union (CMSU) Joinder Board provides services on behalf of Columbia/Montour/Snyder/Union (CMSU) Behavioral Health and Developmental Services with a combined annual operating budget of approximately $13,000,000. CMSU runs on a July 1 st to June 30 th Fiscal Year and employs approximately 130 full time equivalent staff positions. GENERAL CONDITIONS A. Two (2) copies of the proposal shall be delivered to: CMSU Attention: Jenny Beaver PO Box 219 Danville, PA or jbeaver@cmsu.org All proposals must be delivered via hardcopy by the United States Postal Service or Electronically, by the end of the day, Friday, August 18, Oral, telephonic or facsimile proposals are invalid and will not receive consideration. Proposals received after the due date above will not receive consideration. B. It is understood that the proposal submitted shall hold good for sixty (60) days following the due date as stated in Section A. 1

2 C. The successful accounting firm will be notified of the CMSU s intent to award the contract within sixty (60) consecutive calendar days following the due date specified in Section A above. The contents of the proposal, and any clarification thereto submitted by the successful firm, shall become part of the contractual obligation and incorporated by reference into the ensuing contract. D. CMSU reserves the right to accept or reject any or all proposals or to accept any part of a proposal without accepting the whole thereof, or to accept such proposal as they deem to be in the best interest of CMSU. It is understood that all proposals will become part of the official file on this matter without obligation to the CMSU. E. Questions regarding this proposal may be directed to: Michael Whalen (570) Please note that you may also send your questions via to: mwhalen@cmsu.org. SCOPE OF AUDIT A. The audit will encompass a financial, internal control and compliance audit of the financial records, Federal and State programs and systems of the CMSU for the years ending June 30, 2017, June 30, 2018, and June 30, Such audit must be performed in accordance with generally accepted audit standards, governmental auditing standards including all amendments, issued by the Comptroller General of the United States, the Federal Single Audit Act as amended, 1966, and the provisions of OMB Circular A- 133, revised June 27, 2003, and the most current effective standards as of the date of each audit. Such audit must also meet the standards of the Pennsylvania Department of Public Welfare Audit Supplement, including providing the required Report on Agreed-upon Procedures. The accounting firm shall provide a management letter that enumerates recommendations and suggestions for improvements in internal procedures. These recommendations are to be reviewed in detail with the appropriate CMSU Administrators and assistance provided to the CMSU Joinder in the preparation of a corrective action plan and a timetable for implementation. B. In the conduct of the audit, the accounting firm shall perform sufficient work to issue a report and render an opinion. All work which can be performed on existing records must be completed in accordance with the pertinent audit guidelines. Findings shall be made, costs questioned or recommended for disallowance, corrective measures recommended, and a report issued. All reports shall contain the appropriate opinion or disclaimer of opinion in accordance with the current Statement of Auditing Standards (SAS) issued by the AICPA. 2

3 C. A copy of the CMSU Joinder audit report for the fiscal year ended June 30, 2016 is available for review and can be ed upon request. This document represents the minimum standard and level of quality and information which is to be provided by the accounting firm. The accounting firm shall also provide any additional audit services or reports, which are deemed necessary by CMSU that are due to changes in any statute, regulation, reporting requirement or auditing standard adopted by State or Federal regulatory agencies, GASB or the AICPA. D. The auditing firm shall retain work papers and reports for a minimum of six (6) years from the date of the audit reports, unless the auditor is notified, in writing, to extend the retention period. Audit work papers must be made available upon request by the appropriate Federal or State agency or their designee, the general accounting office, the Auditor General s Office or the CMSU. E. If it is determined that the auditing services performed were unacceptable and did not meet the standards as noted in paragraph A above, the accounting firm may, at the CMSU s written request, be required to re-audit at its own expense and submit a revised audit report. If the accounting firm fails to comply with any of the terms specified in this article, CMSU may, by written notice to the accounting firm, terminate this contract. F. Representatives of the accounting firm, at the appropriate level of experience, shall be available to provide advisory assistance to CMSU s administration throughout the year including, but not limited to, assistance with audits of State and Federal agencies. It is understood that CMSU will continue to maintain its financial records and that the accounting firm need only provide supervision and advice as may be necessary to enable CMSU to comply with all requirements of regulatory agencies and other applicable statutes. The cost of this advisory assistance is to be included in the annual audit fee and is to be provided at no additional cost to CMSU. OTHER SERVICES The accounting firm shall also perform Agreed-upon procedures as required by the Pennsylvania DPW Audit Supplement, prepare CMSU s form 990, Data Collection Form and required BCO filings. The cost of preparing these forms shall be included in the proposed fee. AUDIT PROPOSAL INSTRUCTIONS The audit proposal submitted by each accounting firm shall be organized in sections according to the criteria specified below and shall include, but not be limited to, the following: 3

4 A. Qualifications and Experience of Audit Personnel Resumes must be submitted describing the qualifications of proposed staff, including all Partners and Managers/Supervisors who are anticipated to be utilized in the performance of this audit. Each resume shall include, as a minimum, a description of the experience of assigned individuals in auditing governmental agencies over the past three (3) years. Describe the relevant educational background of each individual assigned to the audit, including college educational background, level of professional certification, a listing of relevant governmental continuing professional education credits (CPE) for the past three years, and information regarding any other seminars or courses attended within the last three years. B. Qualifications and Experience of Accounting Firm 1. The accounting firm shall provide a list of the firm s top governmental clients for which audit services of this nature have been provided in the last three years. The name, address and telephone number of the client s representative shall be included so that he/she can be contacted. The accounting firm shall have audited at least three governmental agencies within the past three (3) years with a major Federal program under the Single Audit Act of 1984, as amended and OMB Circular A-133, subject to GASB 34, and with total annual general fund expenditures in excess of $2,000, The firm must be a member of the American Institute of Certified Public Accountants and the Pennsylvania Institute of Certified Public Accountants and must adhere to the AICPA and PICPA professional standards of audit practices and conduct. 3. A copy of the firm s most recent peer review letters shall accompany the proposal. C. Understanding and Approach A narrative must be included to demonstrate the accounting firm s technical understanding of the Scope of Audit, the work to be performed, and the approach to the audit. A timetable which outlines the schedule of the various activities of the audit and projected number of hours needed to complete the audit should also be included with the proposal. EVALUATION PROCEDURES CMSU will evaluate the information provided by the accounting firm in response to the criteria established herein. The award of the contract shall be made to the responsible proposing firm whose proposal is determined to be the best evaluated offer, taking into consideration the relative importance of price and other evaluation factors set forth in the request for proposals. Award of contract will be made in the best interest of CMSU and shall, therefore, be considered final. 4

5 INSURANCE The firm shall carry comprehensive general liability insurance to protect the firm and CMSU against claims which may occur during or result from services provided under the contract. FEES The fees quoted by the firm shall include all audit and other services provided for in this proposal. The fee for the initial year and each subsequent year shall be quoted separately as follows: Auditing Services for fiscal year ending June 30, 2017 $ Auditing Services for fiscal year ending June 30, 2018 $ Auditing Services for fiscal year ending June 30, 2019 $ Proposers electing to respond to this proposal are responsible for all costs incurred in the preparation and submission of proposals; demonstrations; interviews; preparation of responses to questions and requests for additional information; for contract discussions; or for anything in any way related to this proposal. CMSU is not liable for any costs incurred by a proposer in response to this proposal and the proposer (including all related parties) disclaims and voluntarily and knowing waives any and all rights to reimbursement for any such costs. 5