HomeMy WebLinkAboutAdditional InformationDate: May 18, 2021
These documents were provided as
additional information to the Auditor
Selection Committee
RESOLUTION NO. 2021- 06
A RESOLUTION OF THE CITY COMMISSION OF THE
CITY OF WINTER SPRINGS, FLORIDA, ESTABLISHING
AN AUDITOR SELECTION COMMITTEE PURSUANT TO
SECTION 218.391, FLORIDA STATUTES; PROVIDING
FOR THE AUDITOR SELECTION COMMITTEE'S SCOPE
OF DUTIES; PROVIDING FOR AUDITOR SELECTION
PROCEDURES; PROVIDING FOR THE REPEAL OF
PRIOR INCONSISTENT RESOLUTIONS, SEVERABILITY
AND AN EFFECTIVE DATE.
WHEREAS, section 218.391(2), Florida Statutes, requires that the City Commission
establish an Auditor Selection Committee for the primary purpose of assisting the City
Commission in selecting an auditor to conduct the annual financial audit required by section
218.39, Florida Statutes; and
WHEREAS, section 218.391(3), Florida Statutes, requires the Auditor Selection
Committee to establish factors to use for the evaluation of audit services, to publicly announce
requests for proposals, to provide interested firms with requests for proposals, to evaluate
proposals provided by qualified firms, and to rank and recommend to the City Commission, in
order of preference,no fewer than three(3)firms deemed to be the most highly qualified to perform
the required services; and
WHEREAS,the City Commission deems that this Resolution is in the best interests ofthe
public health, safety, and welfare of the citizens of Winter Springs.
NOW, THEREFORE, BE IT DULY RESOLVED BY THE CITY COMMISSION
OF THE CITY OF WINTER SPRINGS, SEIMINOLE COUNTY, FLORIDA, THAT:
Section 1.Incorporation of Recitals. The foregoing recitals are deemed true and
correct and are hereby fully incorporated herein by reference.
Section 2. Committee Established. The City Commission hereby establishes an
Auditor Selection Committee ("Committee") which shall consist of three (3) members.
Committee members shall include one member of the City Commission and two other qualified
persons selected by the City Manager. City employees shall not serve on the Committee.
Members of the Committee should possess or obtain basic understanding of governmental
financial reporting and auditing. The City Commissioner appointed shall serve as the chair ofthe
Committee.
City of Winter Springs
Resolution No. 2021- 06
Page 1 of 7
Section 3. Scope of Duties. The Committee shall serve in an advisory capacity to the
City Commission in selecting an auditor to conduct the annual financial audit required by section
218.39, Florida Statutes, and shall serve no other purposes. Specifically, the Committee shall
establish factors to use for the evaluation of audit services, publicly announce requests for
proposals, provide interested firms with requests for proposals, evaluate proposals provided by
qualified firms and such other responsibilities expressly provided under Section 218.391, Florida
Statutes. The Committee shall rank and recommend to the City Commission, in order of
preference, no fewer than three (3) firms deemed to be the most highly qualified to perform the
required services. However, if fewer than three firms respond to the request for proposal, the
Committee shall recommend such firms as it deems to be the most highly qualified. The
Committee shall not have the authority to expend City funds. Committee members shall not
receive compensation for their service on the Committee, but may receive reimbursement for
expenses incurred in performing their duties, provided such expenses are approved in advance by
the City Commission or City Manager. All meetings of the Committee shall be open to the public
in accordance with the Sunshine Law.
Section 4. Auditor Selection Procedures. The following requirements and
procedures shall be followed by the Committee:
A. Guidance. The Committee shall be guided by the City Manager and Finance Director
and designees who shall serve as the Committee's technical advisors. In addition, to the
extent applicable and consistent with this Resolution,the Committee,when performing the
responsibilities required hereunder, shall be guided by the Guidance Manual published by
the State of Florida Auditor General, a copy of which is attached hereto for reference
purposes.
B. Requestfor Proposal(`RFP'). The Committee,with the assistance of its technical
advisors, shall prepare a Request for Proposal, which shall be guided by the GFOA
Handbook including the list of 24 information elements that should be considered in
designing an RFP for audit services. (See Page 8 of the Florida Auditor General Manual).
At such time the RFP is approved by the Committee, the Committee shall then publicly
announce, in a uniform and consistent manner, each occasion when independent auditing
services are required to be purchased by the City. The public notice shall be published in
a newspaper of general circulation in Seminole County,public procurement sites and such
other places approved by the City Manager or his designee to solicit a sufficient number of
qualified audit firms. The notice shall include a general description of the audit services
required and indicate how interested firms can apply for consideration. The Committee
shall provide RFP's to firms that have expressed an interest in providing audit services to
the City including providing information on how proposals are to be evaluated and such
other information the Committee determines is necessary for the firm to prepare a proposal.
City of Winter Springs
Resolution No. 2021- 06
Page 2 of 7
C. Factors. The Committee shall establish factors to use for the evaluation of
audit services to be provided by a certified public accounting firm duly licensed under
Chapter 473, Florida Statutes and qualified to conduct audits in accordance with
government auditing standards as adopted by the Florida Board of Accountancy. Such
factors shall include, but not be limited to, ability of personnel, experience, ability to
furnish the required services, and such other factors as may be determined by the
Committee to be applicable to its particular requirements.
D. Proposal Evaluation.
I. Proposals will initially be reviewed by City staff for compliance with bid
proposal requirements. Staff will prepare a checklist to reflect proposal
compliance with the elements of the RFP. Staff will submit all proposals and the
compliance checklist to the Committee, and will provide information as to which
proposals it deems responsive and non-responsive.
2.The Committee shall evaluate proposals submitted by qualified firms. If
compensation is one of the factors established by the Committee, compensation
shall not be the sole or predominant factor used to evaluate the proposals. When
establishing the factors, the Committee is encouraged to consider the following
requirements and criteria:
a.The audit firm shall not otherwise be currently affiliated with the
City. Past services to the City shall not be considered an affiliation.
b.The audit firm shall be duly licensed to practice in the State of
Florida pursuant to chapter 473, Florida Statutes.
C.The audit firm's professional personnel shall be current in all
continuing professional education credits for the two (2) years preceding
the proposed contract effective date.
d.Any other audits being performed by the audit firm shall not create
a conflict of interest with respect to the firm's audit of the City.
e.The audit firm shall have a history of performing quality audits as
demonstrated by recent external quality control reviews.
f.The audit firm shall adhere to the instructions in the RFP in
preparing and submitting the proposal.
City of Winter Springs
Resolution No. 2021- 06
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g.The audit firm shall demonstrate its past experience and
performance with the City, if applicable, and other comparable government
engagements.
h.The audit firm shall demonstrate the quality and competency of its
professional personnel to be assigned to the engagement, and the quality of
its management support personnel available for technical consultation.
i.The audit firm shall demonstrate its ability to furnish the required
services to the City based upon its recent, current and projected workload.
j.The audit firm shall demonstrate experience with applicable state
and federal grant programs.
k.The audit firm shall demonstrate the adequacy of its proposed
staffing for various segments of the engagement.
1.The audit firm shall demonstrate the adequacy of its analytical
procedures to be used in the engagement.
M. The compensation proposed by the audit firm for its audit services.
However, if considered, such fees will not be the sole or predominant factor
used to evaluate proposals.
n.Any other recommendations provided by the Florida Auditor
General (See Pages 6 and 7 of the attached Manual).
E. Oral Presentations (optional). After evaluation of the written proposals, the
Committee at its discretion decide to interview a list of three (3) audit firms which it
determines to be the best qualified to perform the requested audit services. Each of those
firms shall be invited to make an oral presentation of the firm's qualifications to the
Committee.
F. Audit Firm Ranking and Recommendation After evaluating the written proposals
submitted under the RFP,and conducting any oral presentations required by the Committee
under subsection E,the Committee shall rank and recommend in order of preference based
on the established evaluation factors no fewer than three firms deemed to be the most
highly qualified to perform the required services after considering the factors established
pursuant to this Resolution. If fewer than three firms respond to the RFP, the Committee
shall recommend such firms as it deems to be the most highly qualified. The Committee
City of Winter Springs
Resolution No. 2021- 06
Page 4 of 7
shall submit, in writing, its rankings and recommendation to the City Commission.
G. Final Selection and Contract Approval. The City Commission shall inquire of
qualified firms as to the basis of compensation, if further inquiry is necessary beyond the
proposed compensation stated in any submittal, select one of the firms recommended by
the Committee, and negotiate through the City Manager a written contract using one of the
methods set forth in Section 218.391(4),Florida Statutes. If the City Commission is unable
to negotiate a satisfactory contract with any of the recommended firms, the Committee
shall recommend additional firms, and negotiations shall continue in accordance with this
procedure until an agreement for auditing services is reached.
H. The procurement of audit services under this Resolution shall be evidenced by a
written contract, as approved by the City Commission, embodying all provisions and
conditions of the procurement of such services. An engagement letter, signed and
executed by both parties, shall constitute a written contract. At a minimum, the contract
shall include the following:
a. The services to be provided and the fees or other compensation for such services.
b. A requirement that invoices for fees or other compensation be submitted in
sufficient detail to demonstrate compliance with the terms of the contract.
C. The term of the contract, including renewals, and conditions under which the
contract may be terminated or renewed.
d. The contract entered into pursuant to this Resolution may be renewed without the
use of the auditor selection procedures set forth herein; however, such renewals shall be
in writing and approved by the City Commission.
Section 5. Severability. If any section, subsection, sentence, clause,phrase,word, or
portion of this Resolution is for any reason held invalid or unconstitutional by a court of competent
jurisdiction, whether for substantive or procedural reasons, such portion shall be deemed a
separate, distinct, and independent provision, and such holding shall not affect the validity of the
remaining portions of this Resolution.
Section 6. Repeal of Prior Inconsistent Resolutions. All prior resolutions or parts
of resolutions in conflict herewith are hereby repealed to the extent of the conflict.
Section 7. Effective Date. This Resolution shall become effective immediately upon
its adoption by the City Commission of Winter Springs, Florida.
City of Winter Springs
Resolution No. 2021- 06
Page 5 of 7
SIGNATURE PAGE FOLLOWS]
City of Winter Springs
Resolution No. 2021- 06
Page 6 of 7
ADOPTED by the City Commission of the City of Winter Springs, Florida, in a Regular Meeting
duly assembled on the/L9""'day of May 2021.
f
W
KEVIN MCCANN,Mayor
ATTEST:
CHRISTIAN GOWAN, City Clerk
o
Approved as to legal form and sufficiency for U
the City of Winter Springs,Florida only:
ANTHONY A. GARGANESE,City Attorney d E to
City of Winter Springs
Resolution No. 2021- 06
Page 7 of 7
SAE O FLORIDA
AUDITOR GENERAL
AUDITOR SELECTION
AND
AUDITOR SELECTION COMMITTEE
GUIDANCECE
EFFECTIVE FOR AUDITS FOR FISCAL YEARS ENDED
SEPTEMBER 30, 20205 AND THEREAFTER
SEP"TEI" BI R 202
Table of Contents
AuditorSelection Law ..........................................,............................................................. 1
Auditor Selection Committee Composition and Size ............................,.......................... 1
Legal Requirements........................ 1
NonmandatoryGuidance.........................................................................»................. 2
Small Government Considerations..................................................„,........................ 3
Auditor Selection Committee Responsibilities................................................................... 3
LegalRequirements...................................................„...........................,........ —...... 3
Nonmandatory Guidance ..................................................................................,..,.„.. 3
Establishment of the Auditor Selection Committee ............................„....»„»... 3
Auditor Selection Committee Responsibilities .............................................„.. 4
Communications with the Auditor Selection Committee ................................. 6
Small Government Considerations...................„.......»..........................................„..... 6
AuditProposal Evaluation Factors...................................................................,.»............... 6
LegalRequirements.......................................................— ............................. ........ 6
Nonmandatory Guidance .................„......„.......................„.......................................... 6
Audit Firm Qualifications ..........................................„,.,........................»........ 6
Technical Qualifications...........................................................7
Useand Elements of Request for Proposal ..................................................................... 7
LegalRequirements. ..................................................................„......»........».„............ 7
Nonmandatory Guidance .............---.................„..................,................................. 7
Public Announcement for Audit Services ..........................,............................ 8
Elements of the Request for Proposal.........»...................„................................. 8
Useand Elements of Audit Services Contract................................................................. 14
Legal Requirements .............................----.......,..,...,......................................„.... 14
Nonmandatory Guidance ..................»......„....„.„......................................................... 14
Engagement Letter..................................................................„........................, 14
Required Contract Elements—,....-...........................„,........„.......................... 14
Additional Contract Elements .........................................„...............,.............. 15
Appendices
Appendix A—Auditor Selection Law(Section 218.391, Florida Statutes) .................. 17
Appendix B—Questions and Answers ...................................................................... 19
Appendix C—Auditor Selection and Auditor Selection Committee Resources ............ 24
Auditor Selection Law
Section 218.391, Florida Statutes,' the auditor selection law, establishes required procedures for the
selection of auditors to perform the financial audits required by Section 218.39, Florida Statutes, for
counties, municipalities, special districts, district school boards, charter schools, and charter career
technical centers. These procedures help ensure selection of a qualified auditor and satisfactory audit
effort. Section 218.391, Florida Statutes, is included as Appendix A to this document.
The established auditor selection process requires a request for proposal (RFP) for the solicitation of
the necessary audit services, and a selection and negotiation process in which fees cannot be the sole
or predominant reason for selecting a particular audit firm.
The auditor selection law requires that the governing body of each county, municipality, special district,
district school board, charter school, and charter technical career center establish an auditor selection
committee. Section 218.391(2)(d), Florida Statutes, provides that while the primary purpose of the
auditor selection committee is to assist the governing body in selecting an auditor to conduct the financial
audit, the auditor selection committee may serve other audit oversight purposes as determined by the
entity's governing body.
The purpose of this document, which was initially prepared by an Auditor Selection Task Force
established by the Auditor General, is to provide additional nonmandatory guidance regarding the
auditor selection committee and the selection of auditors for performing the financial audit required
by Section 218.39, Florida Statutes. Specifically, this document provides guidance in the following
areas:
Composition of auditor selection committees.
M Responsibilities of auditor selection committees.
Audit proposal evaluation factors.
Use and elements of an RFP for audit services.
Use and elements of audit services contracts.
Additional auditor selection topics are included in Appendix B - Questions and Answers. A listing of
resources used to prepare this guidance is included in Appendix C.
This document includes numerous references to guidance from the Government Finance Officers
Association (GFOA) for audit committees because such guidance is relevant to auditor selection
committees assigned audit oversight responsibilities.
Auditor Selection Committee Composition and Size
Legal Requirements
Section 218.391, Florida Statutes, provides that the auditor selection committee for a county must, at a
minimum, include each of the county officers elected pursuant to the county charter or Article Vill,
Section 1(d) of the State Constitution, or their respective designees, and one member of the board of
county commissioners or its designee. The auditor selection committee for a municipality, special district,
district school board, charter school, or charter technical career center must consist of at least three
I All statutory references in this guidance are to the 2019 Florida Statutes.
2 The Task Force included representatives of the Florida Association of Counties, Florida Association of Court Clerks and
Controller, Florida Association of Public Purchasing Officers, Florida Association of Special Districts, Florida Government
Finance Officers Association, Florida Institute of Certified Public Accountants, Florida League of Cities, and Florida School
Finance Officers Association. Also included were representatives of the Auditor General's Office, the Legislative Auditing
Committee,and the former Legislative Committee on Intergovernmental Relations.
Page 1
members, one of which must be a member of the governing body and who must serve as the committee
chair.
No employee of the county, municipality, special district, district school board, charter school, or charter
technical career center may serve as a member ofthe auditor selection committee; however, an employee
of the county, municipality, special district, district school board, charter school, or charter technical career
center may serve in an advisory capacity.
Nonmandatory Guidance
The effectiveness of an auditor selection committee in performing its assigned duties is dependent on
the qualifications and skills of its members and the relationship of the members to the governing body.
GFOA Best PracticeS3 recommend the following regarding the composition of audit committees, which
would also apply to auditor selection committees:
Ideally, all members of the committee should possess or obtain a basic understanding of
governmental financial reporting and auditing. The audit committee also should have access
to the services of at least one financial expert, either a committee member or an outside party
engaged by the committee for this purpose. Such a financial expert should through both
education and experience, and in a manner specifically relevant to the government sector,
possess 1) an understanding of generally accepted accounting principles and financial
statements; 2) experience in preparing or auditing financial statements of comparable entities,
3) experience in applying such principles in connection with the accounting for estimates,
accruals, and reserves, 4) experience with internal controls; and 5) an understanding of audit
committee functions.
For governmental entities experiencing difficulty in acquiring financial expertise on the audit
committee, alternative means of acquiring such expertise include, but are not limited to, obtaining
assistance from another governmental entity's chief financial officer, engaging an independent
financial professional, or providing a training program for audit committee members to develop
the necessary financial knowledge.
To ensure the committee's independence and effectiveness, no governing body member who
exercises managerial responsibilities that fall within the scope of the audit should serve as
a member of the audit committee.
GFOA Best PracticeS4 suggest that the actual audit committee membership be composed of the
governing body or a subset of the governing body. Under this approach, it is likely that the entity
will need to engage an outside party to obtain the needed experience in governmental financial
reporting and auditing. The audit committee members should be provided an orientation on the
duties and responsibilities of the committee, including such topics as objectives of internal control,
accounting, auditing, and financial reporting to assist in making sound judgments.
An audit committee should have sufficient members for meaningful discussion and
deliberation, but not so many as to impede its efficient operation. As a general rule, the minimum
membership of the committee should be no fewer than three.
Another factor that could affect the size of the audit committee, particularly in smaller
communities, is the availability of individuals who possess both the skills desired of an audit
committee member and the willingness to make the commitment to perform effectively as a
member. It is important that the entity not compromise these factors, as well as independence
considerations, in establishing the size of the audit committee.
3 GFOA's Best Practice: Audit Committees(October 2008).
4 GFOA's Best Practice: Audit Committees(October 2008).
Page 2
Members of the audit committee should be educated regarding both the role of the audit
committee and their personal responsibility as members, including their duty to exercise an
appropriate degree of professional skepticism.
GFOA Best Practices5 suggest that audit committee members be provided training regarding the
audit committee function. This is particularly critical where the committee members are governing
body members who may not possess the needed experience in governmental financial reporting
and auditing. At a minimum, such training might include making members familiar with this
guidance and the publications referenced herein.
Small Government Considerations
Smaller entities may experience difficulty in obtaining the necessary experience in governmental
financial reporting and auditing from a source that is independent from financial management of the
entity. Qualified persons willing to provide such experience may simply not be available within the
community. In such instances, the small entity might consider consulting with larger entities in the
area to identify employees or consultants of those entities who might be willing to work with their
auditor selection committee. A smaller entity may also opt to include members of the auditor selection
committee of the larger entity on its auditor selection committee. Regardless of the method used to
provide an auditor selection committee function, ultimate responsibility for the selection of the auditor
rests with the governing body.
Auditor Selection Committee Responsibilities
Legal Re iuirement
The primary purpose of the auditor selection committee, as contemplated in Section 218.391, Florida
Statutes, is to assist in the selection of an auditor to conduct the financial audit required by
Section 218.39, Florida Statutes.
Section 218.391(3), Florida Statutes, establishes the duties of the auditor selection committee to include:
Establishment of factors to be used for the evaluation of audit services to be provided by an audit
firm.
Public announcement of an RFP.
o Provision of interested firms with the RFP.
Evaluation of proposals provided by qualified firms.
Ranking and recommendation in order of preference of no fewer than three firms deemed to be
the most highly qualified to perform the required services. If fewer than three firms respond to
the RFP, the committee shall recommend such firms as it deems to be the most highly qualified.
The auditor selection committee may also serve other audit oversight purposes as determined by the
entity's governing body.
Nonmandata Guidance
Establishment of the Auditor Selection Committee. GFOA Best Practicess advise that the audit
committee be formally established by charter, enabling resolution, or other appropriate legal
means. Likewise, Florida local governmental entity auditor selection committees should be
formally established by charter, ordinance, resolution, or written policies and procedures adopted
by the governing body. In addition to addressing the composition of the auditor selection
committee (see the previous section, Auditor Selection Committee Composition and Size), the
formal means by which the auditor selection committee is established should define the
5 GFOA's Best Practice: Audit Committees(October 2008).
6 GFOA's Best Practice: Audit Committees(October 2008).
Page 3
committee's responsibilities and prescribe committee member qualifications consistent with
GFOAreoommandmUons.
GFO& Best Pnantioem/ recornmmnd that the audit committee be established in such a manner
that the auditors engaged to conduct the financial audit report directly to the audit committee. If
the auditor selection committee is assigned oversight responsibilities with respect to the
independent audit and the establishment of internal controls and adequate management
pnoomeoes' the GFCJA'm Best Practice: Audit Committees (October3OO8) should be consulted
for additional guidance.
oGF{]A Best PracUces indicate that all audit
committee iaa practical means for a governing body to provide much needed independent review
and oversight of the government's financial reporting prooeeaos, internal oontro|s, and
independent auditors. GFCABest Practices further indicate that, bx effectively carrying out its
functions and responaibi|ibes, an audit committee helps to ensure that management properly
develops and adheres to a sound system of internal cmntro|s, that procedures any in place to
objectively assess management's practices, and that the independent muditona, through their
own ravievv, objectively assess the entity's financial reporting practices,
The GF[3A'mpublication, Governmental Accounting, Auditing, and Financial Reporting (2012).
also known mm the GFOA Blue Book,o indicates that governing bodies are responsible for ensuring
that management fulfills its obligations in regard to internal control and financial reporting. The
GFOA Blue Book"also indicates that governing bodies typically establish audit committees for this
purpose and audit committee responsibilities, in addition to audit oversight, include selecting the
auditors. Accordingly, although State |avv assigns ihiy task to the auditor selection committee,
consideration should be given tm using the auditor selection committee asan audit committee as
onnh*mnp|a1md by the GFOA.
The GFOA Blue Book" further indicates that:
o The auditors should report directly bothe audit committee.
u The audit oomnnnKiem should have access tothe reports of any internal audibmna, as well as
access to any annual internal audit work plans.
o The audit committee should publish the results of its work in an annual written report to the
governing body.
Should the auditor selection committee be assigned audit oversight responsibilities that are in
addition to the statutorily mandated auditor selection committee responsibilities (i.e., used as an
audit committee as contemplated by the GFQA), consideration should be given to CSFOA
guidance regarding audit committee responsibilities. For mxornp|e' the GFQA(m Audit
Management Handbook (GF{]/\ Handbook) recommends that, in addition to auditor se|ect|on,
the audit committee perform the following functions:
o Monitoring the Audit
xThe F/\Handbook indicates that concerns of
interest to the audit committee during the audit would include whether the audit is
progressing on schedule and whether potential problems are identified and immediately
cnrreoted, if appropriate. Potential problems might include difficulties in gathering
information or contacting key pmraonne|, discovery of instances or indications of fraud,
GFO/(s Best Practice:Audit Committees(October 2OV8).
GFCA'o Best Practice:Audit Committee (October2O08).
GFOA Blue Book,Chapter 44. page 761.
GFO«Blue Book, Chapter 44.pages 7O1 and 782.
GFOA Blue Book,Chapter 44. pages 7D2 through 7M4.
x GFOAHandbook. ChopterV.pages 87 and O8.
Page
waste, or abuse that require immediate attention, and circumstances that could result in
a modified opinion. Monitoring can be accomplished through periodic progress
reports or meetings.
Review of Final Audit Reports. The GFOA Handbook13 recommends that the audit
committee review each of the auditor's reports to gain a thorough understanding of
problems identified by the auditor to provide the background needed to address
resolution of the problems. In view of the emphasis placed on management letters in
Florida law and the Rules of the Auditor General,14 an auditor selection committee
assigned audit oversight responsibilities should review the management letters required
to be submitted as a part of the audit report. For the committee to effectively review the
results of the audit, the results must be communicated in a manner that assures a
thorough understanding by the committee members. In lieu of relying solely on the
delivery of a written audit report, this might be accomplished at a public meeting15 in
which committee members have an opportunity to ask questions of the auditors. This
could be done either in addition to, or in conjunction with, a public meeting of the entity's
governing body at which governing body members would also have an opportunity to
question the auditors. If the findings are presented at a governing body meeting,
consideration should be given to a meeting convened solely or predominantly for this
purpose to assure that the findings are adequately communicated.
o Audit Resolution
The GFOA Handbook16 points out that while it is management's responsibility to
implement corrective—action—related—to—audit—findings,—the audit committee should be
responsible for monitoring management's implementation. The GFOA Handbook suggests
that governing bodies may want to require management to answer to the governing body for
any failure to implement corrective action plans in a timely manner to the satisfaction of the
audit committee.
Specified entities are required by Auditor General Rule 10.558(1) to provide the Auditor
General with responses to all audit findings included in their financial audit reports. The
responses are required to include corrective action designed to prevent recurrence of any
findings included in the audit report.
o Auditor Evaluation
The GFOA Handbook17 views auditor evaluation as the first step of the subsequent year's
audit procurement or, if audit procurement is not scheduled for the subsequent year, a
process for identifying and recommending needed improvements in the auditor's
performance. The GFOA Handbook recommends that the audit committee meet with
management to discuss matters pertaining to the auditor's performance including: ability
to meet deadlines; compliance with other provisions of the audit contract; competence and
cooperativeness of the audit staff; and thoroughness and reasonableness of audit
adjustments, findings, and recommendations.
In assessing the overall effectiveness of the audit, the auditor selection committee may
determine a need for audit procedures that are in addition to the minimum procedures
13 GFOA Handbook,Chapter 6,pages 88 through 91.
14 All references in this guidance to Rules of the Auditor General rules are to Chapter 10.500, Rules of the Auditor General
effective for fiscal years ending September 30,2019, and thereafter.
15 Auditor selection committee meetings are subject to the Sunshine Law(Section 286.011, Florida Statutes)as discussed in
question 11 of Appendix B-Questions and Answers.
16 GFOA Handbook, Chapter 6,page 92.
17 GFOA Handbook,Chapter 6,page 92.
Page 5
necessary to issue on opinion on financial statements. Such information would be useful
in preparing future requests for proposals.
Communications with the Auditor Selection Committee. If the auditor selection committee is
assigned audit oversight responsibilities (i.e.' is acting as an audit connnlittee), effective
communication between the auditors and the auditor selection committee imnecessary. Financial
aUditnoonductmdpurouonttoSaotion218.38. F|ohdaStadutas. muotbenmnductedinmoromdanoa
with auditing standards generally accepted in the United States" and government auditing
s1andands.19 Auditing standards generally accepted in the United States require that amd|hmna
nomnrnuniCRte cartain maifters with the audit committee or other subgroup of those charged with
Qovernanoe:» and communicate with the audit committee regarding internal control-related
maftermuI and identified or suspected noncompliance with laws and regulations.22
Small Ggyerrimprit Considerations
VVMi|m smaller enUbmo may lack the resources to expand the use of the auditor selection committee
to accommodate all or many of the nonmmandotory audit oversight functions described ebove, all
entit|ea, regardless of size, are required to use the committee for auditor selection. The entities are
encouraged touse the auditor selection committees for the other functions to the extent available in their
particular circumstances. Additional discussion regarding the establishment of auditor selection
committees by small governments is included in the Auditor Selection Committee Composition and Size
section.
Audit Proposal Evaluation Factors
Legal Reguirements;
Section 218.391/3\(a), Florida StatuUao, requires that the auditor selection committee establish factors
to be used for the evaluation of audit services to be provided and that such factors inc|ude, but not
be limited bJ. ability of personnel, experience, ability tofurnish the requested services, and such other
factors as rnay he determined by the committee to be applicable to the particular requirements.
Section 218.391(3)(d). Florida Statutes, prohibits the use of compensation ao the sole orpredominant
factor for evaluating proposals.
Nonmandatory Guidance
ConsistentConsistentwith|th Florida law, GF0A Best Pmactioeoaostete "The audit procurement pnmoegm should be
structured so that the principal factor in the selection of an independent auditor is the auditor's ability
to perform a quality audit. Price should not be allowed to serve as the sole criterion for selection of
an independent auditor."
Audit Firm gualifications. VVhi|g Florida |axv pnaechbme minimal audit firm qualifications that
must be considered in selecting onauditor, the GFO4 /fmndhook2wdescribes an evaluation
process tobe used inselecting the auditor that includes certain mandatory criteria that must bm
met bxthe auditor to qualify for further consideration. The criteria listed bw the GFOAHandbook
include:
These standards are promulgated by the AICPA in its publication A/CFA Professional Standards. All references in this
guidance buAKlFA Professional Standards are»o such standards ondifiodeouf July 1.2O19.
oThooeotandordeampmmu|gatadbyUhoComu¢m||e,Gonenm| ofthoUnibadS\o0aoindhepub|icoxionGovmmmentAuditivg
Standards.
u»Ak:FA Professional Standards,AU-C Sections 2OD.D8`14.
a`A/{PM Professional Standards,AU-C Sections 385.11 `15.
2zA/CPAProfessional Standards,AU'C Sections 25O.21 `23.
23 GFOA'm oont Practice:Audit Procurement(March 2008).
GFOA Handbook,Chapter 5.page 79.
Page 6
o Meets applicable independence requirements.
o License to practice as a CPA in the State.
o Receipt of adequate continuing professional education by key personnel.
o Completion of a quality control review within the past 3 years.
o A history of performing quality audits.
Technical_ Qualifications. The GFOA Handbook25 indicates that if a point system is used to
evaluate proposals, the total points should be divided between two categories for technical
qualifications of proposers: (1) expertise and experience and (2)audit approach. Expertise and
experience qualifications could include, for example:
o Past experience and performance on comparable government engagements.
o Quality of the firm's professional personnel to be assigned to the engagement and quality of
the firm's management support personnel to be available for technical consultation.
o Experience with specific State and Federal grant programs.
o Information technology expertise.
Audit approach qualifications include, for example:
o Adequacy of proposed staffing plan (hours and level) for the various segments of the
engagement.
o Adequacy-of-sampling-techniques:
o Adequacy of analytical procedures.
The GFOA Handbook26 points out that technical qualifications should be tailored to meet each
government's unique environment and specific audit requirements and cites as an example a
government that sponsors its own pension plan for employees, which might require actuarial
expertise. The GFOA Handbook also recommends assignment of point value ranges to each
criterion to aid in the evaluation of the technical qualifications of proposers, which allows the
entity to reflect the relative importance of the qualifications for that government and engagement
i.e., allows the entity the flexibility to reflect qualitative differences in the qualifications presented
in the proposals).
Use and Elements of Reguest for Proposal
Legal Re uirements
Pursuant to Section 218.391(3)(c), Florida Statutes, the auditor selection committee must provide
interested audit firms with an RFP. The RFP is required to include information on how proposals
are to be evaluated and such other information as the committee determines is necessary for the firm
to prepare a proposal.
Nonmandatory Guidance
The GFOA Blue Book27 states that an effective RFP serves two purposes: 1) provides enough
information about the entity to allow potential auditors to assess whether their particular experience and
resources would be a"good match"for the engagement, and 2)elicit enough information from responding
audit firms to assess their ability to perform a high quality government audit.
25 GFOA Handbook, Chapter 5,page 80 and 81.
25 GFOA Handbook, Chapter 5,page 81.
27 GFOA Blue Book, Chapter 44,page 771.
Page 7
Public Announcement for Audit Services. Section 218.391(3), Florida Statutes, provides that
the auditor selection committee shall publicly announce an RFP and provide interested firms
with the RFP. To achieve the benefits of a competitive selection process, it is critical that there
be sufficient responses by qualified audit firms to the RFP. The GFOA Handbook 28 states
that a well-planned solicitation effort is needed to identify a sufficient number of qualified
audit firms. This can be accomplished in a variety of ways and the law does not mandate any
specific method. The method selected should provide sufficient time for the potential
responders to prepare an appropriate response. The NIGP: Institute for Public Procurement,19
in its publication Public Procurement Guide for Elected and Senior Government Officials,30
indicates that potential service providers should be given a minimum of'14 to 30 days to prepare
bids or proposals.
To promote competition, the method of noticing the RFP should be designed to reach as many
potential providers of audit services as possible. The GFOA Handbook" identifies several
methods for identifying and of reaching qualified audit firms from which proposals can be
solicited, including advertisement in local newspapers, notice in a publication of the state
society of certified public accountants, inquiries of other entities in the same region, and direct
mailing to audit firms. In Florida, the Auditor General maintains a database of local government
audit reports received, including the names of the audit firms that conducted the audits, thereby
providing another source that entities may find useful for identifying and reaching potential audit
firms. If the entity opts to advertise in a newspaper, the newspaper selected should have
adequate coverage to assure an opportunity for a sufficient number of responses.
Elements of the Reguest for Pro oral. The GFOA Handbook 32 includes a list of 24 information
elements that should be considered in designing an RFP for audit services. These elements
generally either provide information to the prospective proposers regarding the RFP evaluation
process or assure that adequate information is provided by the proposers to allow for an informed
decision by the entity. It may not be necessary to include all of these elements in the RFP, but
each element should be considered, and those elements considered to be appropriate for the
given circumstances should be incorporated. The elements listed in the GFOA Handbook consist
of:
1. How proposals will be evaluated.
The RFP should clearly state the factors upon which the selection will be based and
could provide:
a. The relative weights of the evaluation factors, particularly with respect to
qualifications and price, when price is considered as one of the evaluation factors.
b. A statement that price will not be the sole or predominant factor to assure that highly
qualified firms will receive appropriate consideration and to discourage the submission
of proposals with unrealistically low prices by less qualified firms.
c. Auditor qualifications that are mandatory for all proposers.
d. Particular qualifications that will be considered more favorably (e.g., experience with
particular grant programs).
28 GFOA Handbook, Chapter 4,page 27.
29 NIGP: Institute for Public Procurement is a membership-based, nonprofit organization composed of members representing
Federal, state, provincial and local government levels throughout the United States and Canada and provides support to
professionals in the public sector procurement profession.
30 NGIP Public Procurement Guide for Elected and Senior Government Officials(2016),page 17.
31 GFOA Handbook, Chapter 4,pages 27 and 28.
32 GFOA Handbook,Chapter 4,pages 29 through 45.
Page 8
2. Procedures to be followed in the proposal process.
The prospective proposers who will be incurring the cost of preparing and presenting a
proposal will need specific information as to how to respond to the RFP. Such information
might include:
a. The appropriate format to use in making the proposal.
b. Identification of a contact person.
c. Whether there will be a pre-proposal conference.
d. Information regarding the submission of proposed prices (i.e., audit fees), such as the
form or timing of submission of the proposed audit fee or the level of detail required to
support the proposed audit fee (e.g., number of hours x level of staff at set rate per
hour).33
e. Other aspects of the proposal process, including submission deadlines, consideration
of late proposals, and notification of evaluation and auditor selection results.
3. Brief description ofthe entity and its accounting systems and financial reporting structures.
Prospective proposers require information that will provide a basis for determining the type
and amount of resources that will be needed to perform the audit. This information might
include:
a. General description of the entity, including:
1. The entity's fiscal year.
ii. Services the entity provides its citizens.
Ill. Organizational chart and key personnel.
iv. Size of the entity (e.g., geographic area, number of employees, total budget or
payroll).
v. The entity's documented policies and procedures.
b. Fund structure and basis of accounting.
c. Involvement in Federal awards programs and State financial assistance projects.
d. Description of pension plans.
e. Information regarding component units and joint ventures.
f. Magnitude of financial operations.
g. Scope of information systems, including networking, software vendors, and major
applications.
h. Existence, size, and scope of the internal audit function.
L Contact person for access to prior audit information.
4. Known weaknesses in the entity's internal control structure.
Prospective proposers will want to be made aware of significant known internal control
deficiencies. This could be accomplished by providing the proposers with a copy of the prior
year external audit report(including financial statements, auditor's reports, and management
letters), prior year adjusting entries, and the status of prior audit report findings(corrected or
uncorrected). It may also be useful to provide proposers recent relevant internal audit
reports.
33 Section 218.391, Florida Statutes, permits consideration of compensation in selecting the auditor; however,
Section 218.391(3)(d), Florida Statutes, prohibits the use of compensation as the sole or predominant factor for evaluating
proposals. Additionally,Section 218.391(5),Florida Statutes,provides that the method used by the entity to select,and negotiate
a contract with, an auditor must ensure that the agreed-upon compensation is reasonable to satisfy the requirements of
Section 218.39, Florida Statutes,and the entity's needs.
Page 9
5. Anticipated implementation problems arising from new authoritative pronouncements.
An entity's readiness to implement new pronouncements, laws, or regulations having a
significant impact on the entity's financial operations and reporting could impact the auditor's
consideration of the resources needed to perform the audit.
6. Principal contacts inside and outside the entity.
Examples of contacts that proposers might want to be aware of as individuals with whom
they will be expected to interact during the engagement include:
a. Chief executive officer.
b. Chief financial officer.
c. Auditor selection or audit committee members.
d. Director of internal audit.
e. Grants management personnel.
f. Legal counsel.
7. Level of assurance to be required of the auditor for each type of information contained within
the report.
The auditor will need to be made aware of circumstances that might impact the scope of
the audit. Such circumstances might include the audit of the financial statements of a
component unit by another audit firm or a determination of compliance with specific legal
requirements that will require an auditor's report based on an examination conducted in
accordance with AICPA Professional Standards 34 pursuant to Auditor General
Rule 10,556(10).
8. Auditing standards required for the engagement
Pursuant to Florida 1aW35 and Auditor General Rule 10.551(4), all required financial audits
of entities in Florida are to be performed in accordance with Government Auditing
Standards promulgated by the Comptroller General of the United States. The RFP might
include a statement to this effect to avoid any misunderstanding.
9. The auditor's specific reporting responsibilities.
Although the auditor's reporting responsibilities are described in the auditing standards
and the Rules of the Auditor General, the GFOA Handbook recommends listing the
reporting responsibilities in the RFP. This could be most easily accomplished by reference
to the Rules of the Auditor General, Chapter 10.550 (Local Governmental Entity Audits),
Chapter 10.800 (Audits of District School Boards), or Chapter 10.850 (Audits of Charter
Schools and Similar Entities), as appropriate. For Florida local governmental entity
financial audits, the scope of the work to be performed by the auditor could include:
a. Expression of opinion in conjunction with a full-scope audit of a comprehensive annual
financial report (CAFR) (optional under Florida law and Rules of the Auditor General)
or a report on basic financial statements only (minimum requirement for all local
government audits).
b. Federal or state single audit reports (required if certain thresholds are met).
c. Management letter(required for all local government audits).
AICPA Professional Standards,AT-C Section 315.
35 Financial audits required by Section 218.39, Florida Statutes, and defined by Section 218.31(17), Florida Statutes, must be
conducted in accordance with Government Auditing Standards.
Page 10
d. An auditor's report prepared in accordance AICPA Professional Standards36 pursuant to
Auditor General Rule 10.556(10).
Expected deliverables should also include any requirement for separate opinions for any
debt issues or to meet any other reporting requirements.
10. The type and amount of assistance available from the entity.
Entities can sometimes reduce the cost of their audits by providing certain assistance to
the auditor. To formulate the type and amount of resources to be applied to the audit,
the auditor needs information as to the type and extent of assistance that will be available
from the entity. The GFOA Handbook refers to various types of assistance including
internal audit support, clerical support, and preparation of schedules. A statement might be
included acknowledging that the entity is responsible for preparing draft financial
statements. Any anticipated concerns regarding the ability of the entity to do so should be
disclosed.
11. Required audit timetable and deliverables.
The GFOA Handbook recommends that the RFP include the latest acceptable dates for
the following:
a. Entrance conference.
b. Completion of interim audit work.
c. Completion of year-end field work.
d. Submission of audit adjustments and draft findings.
e. Exit conference.
f. Issuance of reports.
12. Additional services to be required of the auditor.
Auditors often provide additional services beyond audit services; however, the ability of
auditors to provide nonaudit services to an audit client has been severely limited by
Government Auditing Standards. Careful consideration should be given to the restrictions
on such services prior to including them in the RFP. Government Auditing Standards 37
suggest that auditors performing nonaudit services obtain agreement from the entity's
management that management will perform the following functions regarding nonaudit
services:
a. Assume all management responsibilities.
b. Oversee the services using an individual with suitable skill, knowledge, or experience.
c. Evaluate the adequacy and results of the services.
d. Accept responsibility for the results of the services.
13. Information on auditor workspace and access to telephones, copiers, FAX machines, and
computers.
The GFOA Handbook suggests that the RFP include information on the location and type
of workspace that will be made available to the auditor, as well as availability of telephones,
Internet access, copy machines, FAX machines, and computer hardware and software.
36 AlCPA Professional Standards,AT-C Section 315.
37 Government Auditing Standards(2018 Revision)paragraph 3.76.
Page 11
14. Procedures to be followed to determine if additional audit work is necessary and the fee basis
applicable to such work.
Circumstances sometimes arise in which the scope of the audit may need to be expanded
beyond what was anticipated in the RFP. For example, an entity might request the auditor
to perform additional work in an area where the auditor discovered certain control
weaknesses. The GFOA Handbook recommends that the RFP indicate that the scope of
the audit may only be broadened with the entity's consent and request that proposers
indicate how the fee for additional work related to a scope expansion would be determined.
15. Information needed from proposers to evaluate their qualifications.
A primary purpose of the RFP is to provide the entity with information needed to assess
the professional skill and experience of the auditors who will perform the engagement.
The GFOA Handbook recommends that the RFP ask for the following information from the
proposer:
a. Overall size of the audit firm,
b. Location and number of professional staff who will perform the engagement.
c. Identification and qualifications of personnel to be assigned to the engagement,
including:
i. Names and government audit experience of the partner in charge of the audit and
other partners who will be assigned review or quality control functions.
ii. Names of the manager and other supervisory personnel who will be assigned to the
engagement, including information about their government audit experience.
iii. Information on certification, licensure, and CPE training of each of the above.
iv. Information on membership in professional societies (e.g., AICPA, FICPA, FGFOA,
GFOA, AGA) of each of the above.
v. Background and qualifications, including experience, of all other professional audit or
other staff assigned to the engagement.
The GFOA Handbook also recommends that the RFP clearly set forth: (1) the
circumstances in which the audit staff may be changed; (2) the need for new staff to meet
the same level of qualifications; and (3) the entity's right to reject or approve replacements.
16. Requirement for auditors to furnish a statement that they meet the appropriate criteria for
independence.
Auditors are required to maintain independence, both in fact and appearance, regarding
audit clients. The GFOA Handbook suggests that the RFP require a formal statement
from the proposers that they meet the guidelines for independence as set forth in applicable
auditing standards.
17. Request for references from other entity clients.
The GFOA Handbook suggests that the RFP ask proposers to furnish the names of
governments (preferably of similar type and size) for which they have recently performed
similar audits, and contact information for those governments.
18. Request for information on the results of peer reviews.
Government Auditing Standards38 require that auditors performing audits in accordance
with those standards (in Florida, this includes local governmental entity financial audits
conducted pursuant to Section 218.39, Florida Statutes) undergo external peer review at
least once every 3 years. The GFOA Handbook recommends that the RFP ask proposers
to provide the entity with a report on their most recent peer review, and whether it included
38 Government Auditing Standards(2018 Revision)paragraph 5.84.
Page 12
a review of the quality of specific government audits. The RFP could also ask for the results
of desk or field reviews of their audits by Federal or state agencies,
19. Request for information on the status of any disciplinary actions undertaken against the firm.
The GFOA Handbook recommends that the RFP request information on whether any
disciplinary action has been taken against the firm at the Federal or state level and, if such
action has been undertaken, the current status of the action, In Florida, certified public
accountants may be subject to punishment for a misdemeanor committed pursuant to
Section 473.322(2), Florida Statutes, or to disciplinary action by the Florida State Board of
Accountancy pursuant to Section 473.323(3), Florida Statutes.
20. Request for detailed information on the proposer's anticipated audit approach.
The GFOA Handbook points out that, in addition to information regarding the proposer's
qualifications, the proposer's audit approach should be evaluated to determine that the
proposer has a sound understanding of the scope of the engagement and the entity's
environment. Additionally, the entity needs assurance that the proposer will apply the
appropriate level of effort needed to perform the engagement satisfactorily. The GFOA
Handbook recommends that the RFP ask for the following types of information:
a. The extent to which the firm proposes to employ statistical sampling techniques.
b. The extent to which the firm proposes to employ analytical procedures.
c. The manner in which the firm intends to segment the engagement.
d—The-hours of staff time at each level that will be devoted to each segment.
e. The approach proposed for gaining and documenting the auditor's understanding of the
entity's internal controls.
f. The approach proposed for determining which laws and regulations should be tested for
compliance.
g. The method of drawing samples for tests of compliance.
21. Requirements applicable to working papers and cooperation with other auditors.
The GFOA Handbook recommends that the RFP clearly establish the period for retention
of the auditors working papers by the auditor and parties who are allowed access to the
working papers. In establishing the retention period, the entity should consider that AICPA
Professional StandardS39 require financial statement auditors to retain"audit documentation
of any nature" (this would include audit working papers)for at least 5 years after release of
the audit report. This should be considered a minimum retention period in drafting an
audit services contract. The GFOA Handbook also recommends that the RFP include
provisions requiring accessibility to the working papers by Federal cognizant agencies;
principal auditors, where component units are audited by other auditors; parties
designated by the entity as part of an audit quality control review; and successor auditors
for matters relating to continuing accounting significance.
22. Policy toward joint proposals or the use of subcontracting.
The use of subcontracting or joint ventures on the part of auditors can be a means for
encouraging participation by smaller firms. The GFOA Handbook recommends that any
subcontracting after the audit contract is awarded be subject to the entity's right to approve
or reject subcontracting firms. Further, if joint proposals or subcontracting is allowed, the
RFP should request proposers to identify the firm that will serve as the principal auditor,
39 AlCPA Professional Standards,AU-C Section 230.17,
Page 13
23. Right to reject proposals, demand additional information, and use unsuccessful
The GFOA Handbook recommends that the RFP indicate that the entity:
o. Retains the right to reject any orall proposals,
b. Retains the right to request additional information from proposers and failure bo provide
the information could result in rejectionofaproposal.
c. Reserves the right to retain proposals and use ideas from them.
d. Is nut obligated in any manner to reimburse 0mme for ousts incurred in connection with
responding*J the RFP.
24. Any additional language bo meet the requirements mf applicablelaws and regulations.
The GFOA Handbook suggests that the entity be ovxure of and include any specific
language required by law orregulation.
Use and Elements of Audit Services Contract
Legal Requirements
Section 218.391(7). Florida Statutes, requires that every procurement of audit services be evidenced
bya written contract embodying all provisions and conditions of the procurement of such services. An
engagement letter signed and executed by both parties constitutes a written contract. The written
contract shall include, eda minimum, the following:
9rovioion specifying the services to be provided and fees or other compensation for such
services.
A provision requiring that invoices for fees and other compensation be submitted in sufficient
detail bo demonstrate compliance with the terms uf the contract.
provision specifying the contract period. including renevva|s, and conditions under which the
contract may be terminated or renewed. Section 210.391/8\' Florida StatVtes, provides that
written contracts may be renewed (pursuant to renewal periods specified in the contract)without
the use of auditor selection procedures and that such renewals shall be in writing.
Nonmandatory Guidance
The audit services contract is a legally binding agreement that should be prepared and reviewed
with the advice of legal counsel. The GFOA Handbookl» suggests that the written agreement
incorporate by reference the terms of the RFP and specific language regarding the understanding
between the entity and the auditors. The entity should also be careful to ensure that the written
agreement terms are consistent with the terms of the successful proposal.
Enaaaement Letter. While Section 218.381(7)' Florida 8tatUtes, authorizes the use of an
engagement letter as an audit services oontrmot, if it is signed by both part|es, the use of on
engagement letter does not relieve the need to include all provisions that would constitute a
good contract and protect both the entity and the auditor.
Reguired Contract Elements. Am indicated above, there are certain legally required elements
that must he included in the audit services contract. Additional guidance for each of these
elements follows:
o Services to be provided and fees or other compensation (Section 318.391(7)&d, Florida
8bnb/8aa0. ^4/CPA Professional Standards" indicate that agreed upon tmrnno of the audit
engagement should indudw, among other things, the objective and scope of the audit, the
nmopong|bi|iUmm of the auditor, and the responsibilities of entity management. ^4/CPA
GFOA Handbook, ChopterO.page 85.
4`A/CPA Professional Standards,AO-C Section u1o.1O.
Pmge14
Professional Standards42 also suggest elaborating on the scope of the audit, to include
reference to applicable legislation, regulations, generally accepted auditing standards, and
ethical and other pronouncements of professional bodies to which the auditor adheres.
Florida law and the Rules of the Auditor General include several requirements that impact the
scope of the audit in addition to the required auditor's reports on the financial statements and
State and Federal programs. Specifically addressing these requirements in the contract
helps to preclude any subsequent misunderstandings regarding the auditor's responsibilities.
o Invoices for fees and other compensation in sufficient detail to demonstrate compliance
with the contract (Section 218.391(7)(b), Florida Statutes). AICPA Professional
Standards43 suggest that the basis on which fees are computed and any billing arrangements
be included in the engagement letter (contract). The basis for payment may vary from a
lump sum arrangement to specific rates to be paid for the services of specific employees
or categories of employees of the audit firm and reimbursement for specific costs, such as
travel, incurred in connection with the engagement. The level of detail on the invoice
sufficient to demonstrate compliance with the terms of the contract will vary according to the
basis for payment. In the case of a fixed fee contract, the basis for payment should be
clearly defined within the audit services contract. If the contract identifies certain employees
for which the firm will be paid at specified hourly rates, the contract should require invoices
that indicate the numbers of hours worked by each employee and application of the
appropriate rates. If the contract provides for reimbursement for certain actual costs, the
contract should require invoices that demonstrate the costs actually incurred by the firm in the
form of receipts or similar documentation.
o Contract period, renewals, and termination (Section 218.391(7)(c), Florida Statutes). The
contract must specify the number of years for which it will be in effect, including any options
for renewal on the part of the entity. The law does not prescribe a maximum term for an
audit services contract or a maximum number of renewal periods. Once the contract
period, including renewals, has expired, any further required audit services must be
subjected to the auditor selection law as required by Section 218.391, Florida Statutes.
The GFOA's Best Practice: Audit Procurement (March 2019) recommends that
governmental entities enter into multiyear agreements of at least 5 years in duration when
obtaining the services of an independent auditor. The GFOA points out that such
agreements allow for greater continuity and help to minimize the potential for disruption in
connection with the independent audit and can also help reduce audit costs by allowing
auditors to recover certain "start-up" costs over several years, rather than a single year. The
appropriate length for the audit services contract is left to the judgment of the entity. However,
as the auditor selection process established by law is intended to ensure selection of a qualified
auditor and satisfactory audit effort, entities should avoid establishing excessive contract
periods.
Additional Contract Elements. Additional elements that are recommended by the GFOA
Handbook44 to be made a part of the audit services contract include:
o An independence assertion by the auditor.
o Language describing the actions to be taken in the event of a disagreement as to
whether certain procedures are within the scope of the contract.
o Provisions to assure the availability of the auditor's services to aid the entity in the defense
of claims that may arise as the result of audit work.
42 AICPA Professional Standards,AU-C Section 210.A23.
43 AICPA Professional Standards,AU-C Section 210.A23.
44 GFOA Handbook,Chapter 6,pages 85 through 87.
Page 15
o Language concerning opportunitiesfor socially and economically disadvantaged individuals
such language may be required bv law orroguhation).
o C|ahhoaUmn of the auditor's duty to maintain the confidentiality of certain sensitive
information.
o Provisions establishing the entity's rights to terminate the contract and the procedures
for doing so.
o Stipulation as to how the value of the auditor's vvodo is to be determined if the
engagement is terminated prior to completion.
o Language establishing the auditor's sole liability for claims arising from the auditor's
performance of the engagement.
o Language requiring both the entity and the auditor to attempt to resolve disputes amicably.
o Language requiring formal notification to the other party in the event of a disagreement(e.g.,
a disagreement over the scope of the audit) and indicating what is to be considered
notification in such instance (m.0.. registered nnai|).
o Language specifying how the terms ofthe contract can be waived ormodified.
o Language clarifying that the contract's separate provisions are to stand alone, oo that ufailure
bo meet one provision does not nullify the entire contract.
o A requirement for the auditor bo obtain insurance coverage.
o A prohibition against the auditor's delegating or subcontracting audit work without the
entity's permission.
In developing audit contracts, entities should consider an articlem titled Contract Issues for
Governmental Audits that was jointly developed bythe AICPA and GFOAto educate governments
and their auditors about clauses in contracts and engagement letters in the governmental
environment that may not meet^4/CFAProfessional Standards and that may create uncertainty
about the auditor's independence.
As shown above, different professional organizations have placed varying emphasis on the
contents of the contract for audit services. Entity nnmneQennent must determine the most
appropriate provisions for a contract in o given set ofcircumstances. The mpaoiho elements and
language to be included within o contract will ultimately be a matter of agreement between the
entity and the audit firm.
oA link 0o this article is provided in the GFOABest PnooUoe: Audit Procurement(March 20O9).
Pmge16
218.391 Auditor selection procedures.
1\ Each local governmental entity, district school board, charter sohoo, or charter technical
career center, prior io entering into o written contract pursuant bosubsection /7\. except aaprovided
in subsection (B), shall use auditor selection pn0oedunya when selecting an auditor to conduct the
annual financial audit required |nm. 218.39.
i2\ The governing body of a county, municipality, special d|str1ct' d|sthct school board, charter school,
or charter technical career center shall establish an auditor selection committee.
a) The auditor selection committee for a county must, at a rnininnurn, consist of each of the county
Cffioena elected pursuant to the county charter or s. 1(d). Art. \/||| of the State Constitution their
respective designees, and one member of the board of county commissioners or its designee.
b) The auditor selection conmnnidmm for a mnunioipa|itv, special dim1hct, district suhmm| bomrd, charter
school, or charter technical career center must consist ofsd least three members. One member ofthe
auditor selection committee must be a nnernhmr of the governing body of an entity specified in this
paragraph, who shall serve aothe chair ofthe committee.
o) An employee,achief executive officer,or a chief financial offim*rof the county,municipality,special
distdct, district auhpV| boerd, charter school, or charter technical career center may not emn/e as a
member of an auditor selection committee established under this subsection; however, an employee, a
chief executive officer, or a chief financial officer of the countv, municipality, special disthot, district
school-board'-charterschool, or-charter technical career contarnmayaan/ein-an'mdVioory-oapmcib/--
d) The primary purpose ofthe auditor selection committee isto assist the governing body inselecting
an auditor to conduct the annual financial audit required in s.218.39; however,the committee may serve
other audit oversight purposes as determined by the entity's governing body. The public may not be
excluded from the proceedings under this section.
3) The auditor selection committee shall:
m) Establish factors to use for the evaluation of audit services to be provided by a certified
public accounting firm duly licensed under chapter 473 and qualified toconduct audits inaccordance
with government auditing standards ag adopted bx the Florida Board of Accountancy. Such factors
shall inc|ude, but are not limited to, ability of penaonne|, experienom, ability to furnish the required
servioem, and such other factors as may be determined by the committee to be applicable to its
particular requirements.
b) Publicly announce requests for proposals. Public announcements must inc|udm, at a mininnurn,
m brief description ofthe audit and indicate how interested firms can apply for consideration.
o) F»nox4de interested firms with m request for proposal. The request for proposal mhmU include
information on how proposals are to be evaluated and such other information the committee
determines ia necessary for the firm to prepare aproposal.
d) Evaluate proposals provided byqualified firms. |f compensation ioone of the factors established
pursuant to paragraph (a)' it shall not bethe sole or predominant factor used to evaluate proposals.
e) Ranh and recommend in order of preference no fewer than three firms deemed to be the most
highly qualified to perform the noqu|nmd emn/ioes after considering the factors established pursuant
to paragraph (a). |f fewer than three fimno respond to the request for proposal, the committee shall
peoonnrnmnd such firms as i1 deems to be the most highly qualified.
4) The governing body shall inquire of qualified firms as to the basis of compensation, select one
of the firms recommended by the auditor selection omnnnnUtee, and negotiate a oordnmot, using one of
the following methods:
PaQe17
a) If compensation is not one of the factors established pursuant bmparagraph (3)(a) and not used
to evaluate firms pursuant bo paragraph 0Ve)` the governingbody shall negotiate eomntract with
the finn ranked first. If the governing body is unable to negotiate a satisfactory contract with
that finn, negotiations with that firm shall be formally terminated, and the governing body shall
then undertake negotiations with the second-ranked firm. Failing accord with the second-ranked
fimn, negotiations shall then be terminated with that firm and undertaken with the third-ranked firm.
Negotiations with the other ranked finnashall be undertaken in the same manner. The governing
body, in negotiating with firms, may reopen formal negotiations with any one of the three top-ranked
firms, but it may not negotiate with more than one firm sdatime.
b) If compensation is one of the factors established pursuant to paragraph (3)(a) and used in the
evaluation of proposals pursuant to paragraph (3)(d\, the governing body shall mehuot the
highest-ranked qualified firm or must document in its public records the naemon for not selecting the
highest-ranked qualified firm.
o) The governing body may select a firm recommended by the audit committee and negotiate
contract with one of the recommended firms using an appropriate alternative negotiation method for
which compensation im not the sole or predominant factor used to select the firm.
d) In negotiations with firms under this section, the governing body may allow a designee to
conduct negotiations on its behalf.
5) The method used by the governing body to select a firm recommended by the audit committee
and negotiate a contract with such firm must ensure that the agreed-upon compensation is
reasonable bo satisfy the requirements ofs. 218.39 and the needs ufthe governing body.
G) |f the governing body io unable tmnegotiate a satisfactory contract with any mfthe recommended
firms, the committee shall recommend additional firms, and negotiations shall continue inaccordance
with this section until on agreement imreached.
7) Every procurement of audit services shall be evidenced byawritten contract embodying all
provisions and conditions of the procurement of such services. For purposes of this oectinn, on
engagement letter signed and executed by both parties shall constitute m written contract. The
written contract shall, at m rnininmunn, include the following:
e) Aprov/oion specifying the services to he provided and fees or other compensation for such
services.
h) /\ provision requiring that invoices for fees or other compensation be submitted in sufficient
detail to demonstrate compliance with the terms of the contract.
c) A provision specifying the contract pariod, including renavva|o, and conditions under which the
contract may be terminated or renewed.
8\ Written contracts entered into pursuant to subsection (7) may be renewed. Such renewals
may be done without the use of the auditor selection procedures provided in this section. Renewal
ofa contract shall bo|nwriting,
g) If the entity fails to select the auditor in accordance with the requirements of subsections (3)-(8),
the entity must again perform the auditor selection process in accordance with this section hoselect an
auditor hn conduct audits for subsequent.fiscal years.
History'—n. O5. ch. 2001-366; s. 1. ch. 2OO5-32; a. 15, ch. 2010-15.
Page 18
Appendix BI »Questions and Answers
General
1. Are the auditor selection requirements of Section 218.391, Florida Statutes,to be applied
whenever a local governmental entity(entity) contracts with a CPA firm for any audit services?
Answer: No. Section 218.391, Florida Statutes, applies only to contracting for the financial audit
required by Section 218.39, Florida Statutes. However,the use of selection procedures provided for
in Section 218.391, Florida Statutes, and other Federal, State, or local laws is advisable when
contracting for any audit services.
2. align: Is there a legal requirement or recommendation for mandatory rotation of auditors after
a specified number of years or at the end of an audit services contract?
Answer: No. Unless the entity has established its own mandatory auditor rotation requirement,
there is no legal requirement for the mandatory rotation of auditors. The current auditor may be
included in the auditor selection process at the end of the current audit services contract.
The GFOA's Best Practice: Audit Procurement (March 2019) provides "While there is some belief
that auditor independence is enhanced by a policy requiring that the independent auditor be replaced
at the end of the audit contract ... the frequent lack of competition among audit firms fully qualified to
perform public-sector audits could make a policy of mandatory auditor rotation counterproductive. In
such cases, it is recommended that a governmental entity actively seek the participation of all
qualified firms, including the current auditors, assuming that the past performance of the current
auditors has proven satisfactory.'
3. U 2 '+ 0: If an entity is satisfied with the existing auditor and can negotiate acceptable fees, can
the contract for financial audit services be renewed without going through the auditor selection
procedures required by Section 218.391, Florida Statutes?
Answer: A contract for financial audit services can be renewed only as provided in the contract,
which is required to include a provision specifying the contract period, including renewals.
4. igp: Are the auditor selection procedures required to be used only when an entity decides to
change auditors or initiate a request for proposals process?
Answer: No. The revised auditor selection procedures are required to be followed when an audit
contract period expires. The audit contract is required to include a provision specifying the contract
period, including renewals.
5. uestio n: Chapter 2019-15, Laws of Florida, effective July 1, 2019, amended Section 218.391(2),
Florida Statutes, to revise the requirements for establishing the auditor selection committee and
appointing committee members. Does this impact an audit services contract that was in effect at
July 1, 2019?
Answer: No. An audit services contract that was in effect at July 1, 2019, can remain in effect
through the end of the original contract term, including renewals. Entities are required to comply with
the new auditor selection committee requirements for auditor selection procedures initiated after
July 1, 2019.
6. loj3: Are audit services contracts required to include renewal option provisions?
Answer: No. The contract is not required to include a renewal provision; however, a contract cannot
be renewed in the absence of such a provision.
Page 19
7. Is there a minimum or maximum number of years that an audit contract must cover?
No. The audit services contract must specify a contract period including renewals, but the
law does not specify a minimum or maximum number of years that an audit services contract must
cover. This isleft tm the discretion mYthe entity and iee matter cf agreement between the entity and
the audit firm. The entity should use prudent business practices in establishing the contract period.
8. Section 218.381(4)(c), Florida Statutes, provides that m governing body may select o
firm recommended by the auditor selection oDrDOnittae and negotiate a contract with one of the
recommended firms using an appropriate alternative negotiation method. Which specific provisions
of the law may be considered nonmandatory under this provision by the applicatiull uf an alternative
methodology?
Answe : Regardless of the negotiation method used, an entity's governing body must establish an
auditor selection committee pursuant to Section 218.391/2\, Florida Sta1Vtaa, and the auditor
selection committee must perform its functions in accordance with the requirements of
Sectimn218.3B1(3), Florida Statutes. Regardless of the method used to sa|aot the audit firrn,
compensation may not be the sole or predominant factor used to select the finn (Section
218.381(3)/d\mnd (4)/c\. Florida Statutes).
9. Can mn auditor selection committee ratify,after the fact, arequest for proposal previously
developed and issued by City personnel without the auditor selection committee's involvement?
Answer: No. An auditor selection committee's statutorily prescribed function to exercise its
discretion to create(and provide interested firms with)a request for proposals may not be delegated
to o subordinate or other entity absent statutory authorization (see Attorney General
cJpinion2O12-31\.
10.Can an entity select mn auditor to conduct a financial audit pursuant tm Section 21M.39.
Florida Statutes, by piggybacking off of another entity's audit contract?
Answe : No. Pursuant to Section 218'391(2). Florida Statutes, an entity seeking such audit services
must establish an auditor selection committee and the committee must apply the auditor selection
procedures prescribed by Section 218.391/3\' Florida Statutes. This law does not include aprovision
that would allow for piggybacking,and an auditor selection committee's statutorily prescribed function
may not be delegated to a subordinate or other entity absent statutory authorization (emm Attorney
General Opinion 2O12-31).
11. Question: Are auditor selection committee meetings subject to the Sunshine Law(Section 286.O11.
Florida Statutes)?
Answe : Yes. Auditor selection committee meetings are subject to the Sunshine Law(i.e., noticing
meetings and keeping minutes for all meetings) because the committee is not just fact-finding in
nature but also makes decisions in ranking proposals and recommending to the governing body firms
deemed bobe the most highly qualified to perform the auditing services. See discussion regarding
application of the Sunshine law to advisory boards in Part 1, Section B.1, of the Attorney General's
Government-in-the-Sunshine Manual.
Auditor Selection Committee
12. Section 218.391/2\(o). Florida GtatuLee, provides that the auditor selection committee
for a county must,st a minimum, consist of each of the county officers elected pursuant to the county
charter or Article l/|||. Section 1(d) of the State Constitution mr their respective designees and one
member ofthe board of county commissioners or its designee. May m county officer (i.o.. clerk of
the court, sheriff, property appraiser, tax collector, supervisor of elections, or any other such officer
in whom any portion of the fiscal duties of the such offimarm are under |avv separately placed)
designate an employee of the county officer to serve in place of the county officer on the county's
auditor selection committee?
Page2O
Pursuant to Section 218.391(2)(c), Florida Statutes, an employee of a county cannot serve
on the county auditor selection committee. The term "employee' is not explicitly defined for purposes
of applying this law; however, the term "county" as used in Section 218.391(2)(a), Florida Statutes,
encompasses county officers and the board of county commissioners, indicating that the legislature
intended the restriction imposed by Section 218.391(2)(c), Florida Statutes,to apply to employees of
a county officer or of the board of county commissioners. Accordingly, a county officer may not
designate an employee of a county officer to serve in place of the county,officer on the county auditor
selection committee. However, the employee may serve in an advisory capacity for the auditor
selection committee.
13. Qu eyeti2p: Section 218.391(2)(b), Florida Statutes, provides that the auditor selection committee
for a municipality, special district, district school board, charter school, or charter technical career
center must consist of at least three members, and one member must be a member of the governing
body who must serve as the committee chair. Does this mean that only one member of the
governing body may serve on the committee?
AnjWgr. No. The committee can have as many members of the governing body as desired, but at
least one member must be a member of the governing body who must be the committee chair.
Dependent Spepial Districts
14. OU211igp: A dependent special district exceeds the audit threshold established by Section 218.39,
Florida Statutes, and must provide for a financial audit requirement. Although the district is audited
as part of a county or municipality pursuant to Section 218.39(3)(a), Florida Statutes, the district
opts to also provide for a separate financial audit. Does the district have to select the auditor for the
separate financial audit in accordance with Section 218.391, Florida Statutes?
AnIME: No. As the district is not required to provide for a separate financial audit pursuant to
Section 218.39, Florida Statutes, it is not required to follow the auditor selection procedures
prescribed by Section 218.391, Florida Statutes, However, the use of such selection procedures is
advisable to help ensure selection of a qualified auditor and satisfactory audit effort.
15. Qu2,1ti2n: A dependent special district exceeds the audit threshold established by Section 218.39,
Florida Statutes, and must provide for a financial audit requirement. The district opts not to be
audited as part of a county or municipality pursuant to Section 218.39(3)(a), Florida Statutes, but
instead opts to provide for its own financial audit. Does the district have to select the auditor in
accordance with Section 218.391, Florida Statutes?
Aos)&eE: Yes, As the district is required to provide for a financial audit pursuant to Section 218.39,
Florida Statutes, it is required in this situation to follow the auditor selection procedures prescribed by
Section 218.391, Florida Statutes.
16.QUI%fi=: A dependent special district does not exceed the audit threshold established by
Section 218.39, Florida Statutes; however, the district opts to provide for a financial audit. Does the
district have to select the auditor in accordance with Section 218.391, Florida Statutes?
AUSME: No. As the district is not required to provide for a financial audit pursuant to Section 218.39,
Florida Statutes, it is not required to follow the auditor selection procedures prescribed by
Section 218.391, Florida Statutes. However, the use of such selection procedures is advisable to
help ensure selection of a qualified auditor and satisfactory audit effort.
ComrrigniLy Redevelopment Agencies
17. gUgl1ion: A community redevelopment agency(CRA)exceeds the audit threshold established by
Section 163.387(8), Florida Statutes, and must provide for its own financial audit. Does the CRA
have to select the auditor in accordance with Section 218.391, Florida Statutes?
Ap&Mi,q : No. Section 218.391, Florida Statutes, applies only to audits required by Section 218.39,
Florida Statutes. Section 163.387(8), Florida Statutes, does not specify how the CRA is to select an
Page 21
174r.IM
ISM
22. Qugslion: If compensation is 20 percent of the ranking criteria and all other factors are each less
than 20 percent, is compensation then the predominant factor, or must it be predominant of all
factors combined, i.e., greater than 50 percent of all combined?
Answer: "Predominant" is not defined in the law with respect to auditor selection. Certainly,
weighting compensation at greater than 50 percent of all combined factors, would constitute
predominant." Black's Law Dictionary defines "predominant" as "Something greater or superior in
power and influence to others, with which it is connected or compared."
Noncom fiance With Auditor Selection Law,
23. QU2jjjgO: Pursuant to Section 218.391(9), Florida Statutes, if an entity fails to select the auditor in
accordance with Section 218.391(3)-(6), Florida Statutes, the entity must again perform the auditor
selection process in accordance with this section to select an auditor to conduct audits for
subsequent fiscal years. Does Section 218.391(9), Florida Statutes, apply to a situation where an
entity selects an auditor to conduct a financial audit required by Section 218.39, Florida Statutes,
without use of an auditor selection committee appointed by the entity's governing body?
Answer: Yes. An entity cannot comply with Section 218.391(3), Florida Statutes, unless the entity's
governing body has established an auditor selection committee to carry out the responsibilities
prescribed by Section 218.391(3), Florida Statutes.
24. Qu2sil2n: An entity is notified that its auditor engaged to conduct a financial audit required by
Section 218,39, Florida Statutes, was not selected in accordance with the requirements of Section
218.391(3)-(6), Florida Statutes. What should the entitydo?
Answer: The entity should carefully review its auditor selection process to ensure compliance with
Section 218.391(3)-(6), Florida Statutes. In doing so, the entity may want to consult with its legal
counsel. If it is determined that the entity did not select the auditor in accordance with
Section 218.391(3)-(6), Florida Statutes,the entity, at a minimum, must perform the auditor selection
in accordance with Section 218.391, Florida Statutes,for the subsequent fiscal year audit as required
by Section 218.391(9), Florida Statutes. However, if possible (e.g., an audit contract for the current
fiscal year has not been executed, or if executed, can be legally terminated without significant
financial costs, and there is sufficient time to reselect the auditor and comply with the audit report
submittal deadline), the entity should reperform the auditor selection process for the current fiscal
year audit.
25. Question: An auditor becomes concerned (e.g.,through the process of responding to a request for
proposal for audit services)that an entity may not be selecting an auditor to conduct a financial audit
required by Section 218.39, Florida Statutes, in accordance with the requirements of
Section 218.391(3)-(6), Florida Statutes. What should the auditor do?
Answer: The auditor should notify the entity's governing body of the concern. The entity may not
be aware of the Section 218.391, Florida Statutes, auditor selection requirements or that its auditor
selection process is not in accordance with that law. At a minimum, the auditor's notification should
help ensure the entity's future compliance with Section 218.391, Florida Statutes. Also, depending
on the timing of the auditor's notification, the entity may decide to reperform the auditor selection
process. Auditors should also consider refraining from responding to a request for proposal for audit
services from entities they know to be in violation of Section 218.391, Florida Statutes.
Page 23
Anvendix C -Auditor Selection and Auditor Selection Committee Resources
AICPA Audit Committee Effectiveness Center
www.aicpa.orgi/forthet)ublic/auditcommitteeeffectiveiless)
AICPA Professional Standards promulgated by the American Institute of Certified Public
Accountants as of July 1, 2019.
Audit Management Handbook, Stephen J. Gauthier, Government Finance Officers Association
1989) (Note: Publication of this Handbook was discontinued several years ago as a result of
1996 changes to the Federal Single Audit Act and changes in GFOA policy; however, the
references to the Handbook in this guidance are consistent with current GFOA policy.)
Choosing an External Auditor. A Guide to Making a Sound Decision, Mid-America
Intergovernmental Audit Forum (August 2007)
www.ni.gov/hunianseivices/olra/ocr)m/resources/tiDs/Mark ExtAuditor2. ffl
GFOA's Best Practice: Audit Procurement (March 2019), Government Finance Officers
Association (wwwgfoa,oEg/best-gractices/iiiteriial-gLotitrols)
GFOA's Best Practice: Audit Committees (October 2008), Government Finance Officers
Association (www.gfoa.org/best-gractices/internal-controls)
Government Accounting, Auditing, and Financial Reporting (2012), Government Finance
Officers Association
Government Auditing Standards issued by the Comptroller General of the United States
www.gao.gov/y,ellowbook
How to Avoid a Substandard Audit. Suggestions for Procuring an Audit(May 1988), National
Intergovernmental Audit Forum (www.gao.gov/12roducts/137493)
Public Procurement Guide for Elected and Senior Government Officials promulgated by the
NIGP: Institute for Public Procurement (2016) (www,nigp.org/homelfind-procuremelit-
resources/elected-officials-r)rocurement-gwide)
Page 24
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
REQUEST FOR PROPOSAL (RFP)
RFP 04-21 HQ – AUDITING SERVICES Due Date: June 8, 2021 – 2:00 p.m.
RFP 04‐21 HQ 5/14/2021
1
To: All Prospective Proposers
From: Maria Sonksen, Finance Director
Dear Potential Proposer:
The City of Winter Springs, Florida, a municipal corporation existing under the laws of the State of
Florida, herein after also referred to as the “City”, does hereby announce that it is accepting written
proposals from all qualified firms or individuals interested in providing the services generally described
herein and as specified in the “Scope of Services” of this Request for Proposals (RFP) document. The
successful Proposer(s) must demonstrate by qualifications, experience, availability, approach, and
work plan that will best serve the overall needs of the City.
If you are interested in preparing a response to this RFP, please read the requirements carefully and
complete the proposal in the manner as set forth in this RFP document. Your response is considered
a binding offer to perform in the manner described in the proposal response and shall remain a firm
offer for a period not to exceed one hundred eighty (180) days from public opening. Also please be
aware that, under the competitive proposal process, the stipulations set forth herein are fully binding
on the Proposer to the extent that you confirm acceptance by your signature on the Price Proposal
and Acceptance of Terms Form, herein.
All proposals shall be received by the due date and time as indicated herein. Questions
regarding this solicitation must be received in writing not later than the date and time as indicated in
the Proposal Schedule. Responses to those questions considered material to the solicitation shall be
distributed via formal addenda and posted to DemandStar at the following link
https://www.demandstar.com/app/agencies/florida/city-of-winter-springs-purchasing-department/procurement-
opportunities/788dff02-ceb4-4081-9c8d-8196ecbbf31a/ and the City website at https://www.winterspringsfl.org/rfps. It
is the responsibility of the Proposer to read the Proposal Schedule for date/time of the Pre-proposal
Conference, if applicable.
All Proposers are advised that under Chapter 119, Florida Statutes, all responses are deemed a
public record and open to the public as provided for in said statute.
The City welcomes your response to this RFP document. Proposals should be prepared in accordance
with the RFP instructions and will be evaluated by the City as stated in the evaluation section of this
document. The City reserves the right to waive any formalities, to reject any or all proposals or to re-
advertise for proposals for these services. The City may withdraw all or part of this RFP at any time to
protect the interests of the City. All Proposers are asked to be thorough yet concise in their response.
Failure to provide the response in the manner prescribed herein may be grounds for disqualification.
Thank you for your interest in doing business with the City of Winter Springs, Florida.
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
2
TABLE OF CONTENTS
ADVERTISEMENT FOR BIDS
SECTION
1 Project Overview
2 Proposal Schedule
3 General Instructions
4 Proposal Response and Format
5 Evaluation Process
6 General Terms and Conditions
ATTACHMENT
A Insurance Requirements
B Conflict of Interest and Non-Collusion Statement
C Addendum Receipt Acknowledgement Certification
D Drug-Free Workplace Certification
E Organizational Information
F References
G Contractor Certification Regarding Scrutinized Companies
H Price Proposal and Acceptance of Terms Form
I Statement of No Bid Submittal
EXHIBIT
1 Scope of Work
2 Sample Agreement for Services
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
3
ADVERTISEMENT FOR BIDS
REQUEST FOR PROPOSAL
Bid Proposals are hereby solicited by the City of Winter Springs, Florida for:
AUDITING SERVICES
Bid No. RFP 04-21 HQ
Sealed Bids must be received by June 8, 2021 at 2:00 P.M. at the City of Winter Springs, 1126
East S.R. 434, Winter Springs, FL 32708.
Bid opening will be immediately after at City of Winter Springs, 1126 East S.R. 434, Winter
Springs, FL 32708, in City Hall Commission Chambers.
The Bidding Documents may be downloaded in pdf format from DemandStar at the following link
https://www.demandstar.com/app/agencies/florida/city-of-winter-springs-purchasing-department/procurement-
opportunities/788dff02-ceb4-4081-9c8d-8196ecbbf31a/ and the City’s website https://www.winterspringsfl.org/rfps .
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
4
SECTION 1 PROJECT OVERVIEW
1.01 INTENT AND PURPOSE
The City is interested in contracting with one (1) qualified firm to provide Auditing Services.
Auditing Services to include, but are not limited to, the professional services of a Certified Public
Accountant for the provision of financial and compliance audits as required pursuant to Section
218.39, Florida Statutes, as amended and the preparation of the Comprehensive Annual
Financial Report.
The audit should be performed in accordance with generally accepted auditing standards, the
standards set forth for financial audits in the U.S. General Accounting Office’s (GAO)
Government Auditing Standards, the provision of the Federal Single Audit Act of 1996 and the
Office of Management and Budget (OMB), 2CFR Part 200 – Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Super Circular”).
Budgets are adopted annually in accordance with the City’s Charter and expenditures are
controlled in accordance with written policies and procedures.
1.02 BACKGROUND
The City of Winter Springs was incorporated in 1959 and is located about 15 miles outside
Downtown Orlando. The main roadway through the City is State Road 434.
The City of Winter Springs is a charter city with its legislative powers held by the Mayor and City
Commission that functions under a Commission/Manager form of government. The Mayor and
five City Commissioners are elected to serve four-year terms; while each of the five City
Commissioners residing within a different district, they and the Mayor are elected at-large to
serve the entire City rather than specific neighborhoods.
The City provides a full range of services to include, police, road & right of ways, sidewalks,
parks, stormwater, wastewater, water and other infrastructure, engineering, planning and
community development, code enforcement, general administration and support services, and
recreational and cultural events. Additional City information can be found at:
https://www.winterspringsfl.org/
1.03 TERM
It is anticipated an Agreement will be awarded for a period of five (5) years that may be
extended at the option of the City for additional one (1) year terms upon mutual agreement of
the parties. The City will reserve the right to cancel this agreement for convenience at any
time with ninety (90) days advance written notice. The decision to renew or extend the
contract shall be at the discretion of the City. The City expects to develop a collaborative
relationship with the selected proposer for the services.
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
5
1.04 MINIMUM REQUIREMENTS
In order to be considered, the firm must meet all of the following criteria:
The audit firm is independent of the City and licensed to practice in the state of Florida. The
Proposer shall provide an affirmative statement that it is independent of the City of Winter
Springs as defined by generally accepted auditing standards and the U.S. General Accounting
Office Government Auditing Standards. The Proposer shall provide an affirmative statement
indicating the firm and all assigned key professional staff are properly registered and licensed
to practice in the State of Florida and qualified to perform governmental audits. Please include
same under Tab “A”.
The proposer shall provide proof of the above minimum qualification by furnishing copies of
letters, certificates, etc. (as applicable); which clearly document said qualifications. Failure to
provide said documentation with your proposal may be grounds for deeming your proposal
unresponsive and removing it from further consideration. This is a non-negotiable item.
A. The Proposer must be in good standing and must not be listed in the System for Award
Management (SAM) as an excluded party.
B. Licenses: All licenses required by the Proposer, whose businesses and professions are
regulated by the Florida Department of Business and Professional Regulation, must be
active and current.
C. The Firm shall have been in business for a minimum of five (5) consecutive years or
demonstrate with written documentation that they had ownership in a Firm with
combined experience of ten (10) years and maintain an active license to perform similar
services as requested in this RFP within the State of Florida. This requirement is based on
the solicitation’s due date. Provide documentation to demonstrate meeting the minimum
requirements with your proposal response, such as the State of Florida Certificate of Status
or other written documentation. The Proposer must provide proof that they have held and
maintained a current State of Florida Business License for the specified period.
D. If the business headquarters is located outside of the State of Florida, they must be
licensed to perform services in both their home state and the State of Florida, and must
have an office in the State of Florida. The Firm shall have been in business for a
minimum of five (5) consecutive years. This requirement is based on the solicitation’s
due date. Proposer shall provide documentation to demonstrate meeting this minimum
requirement with your proposal response. Documentation may include, but not be limited to,
local business tax receipts, corporation documents with date of inception, and certificate of
authority. Proof of Certificate of Authority issued through the Department of State, in
compliance with Florida Statute 607.1501, is required within ten (10) business days upon
notice of intent to award.
Evidence of authority to conduct commercial business in the State of Florida - Provide Sunbiz
report showing your company registered as “Active”.
Financial Capacity - The Proposer may be required to provide financial performance information
upon request by the City. The financial information must be received by the City within five (5)
Days of Proposer receiving the written request. Submittals requested pursuant to this
subsection may be in addition to those required elsewhere.
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
6
Failure to provide the appropriate documentation with your proposal may be grounds for
deeming your proposal unresponsive and removing it from further consideration.
1.05 RFP SECURITY BOND (Not Applicable)
1.06 PERFORMANCE AND PAYMENT BONDS (Not Applicable)
SECTION 2 PROPOSAL SCHEDULE
The City reserves the right to modify the dates and times of the Proposal Schedule. When the due
date must be changed, respondents will be notified via an Addenda.
Tentative Schedule
Task Date
RFP Released Tuesday, May 18, 2021
Deadline for Questions by Interested Parties Tuesday, June 1, 2021 - EOD
Proposal Due Date and Time Tuesday, June 8, 2021 - 2:00 p.m.
Evaluation and Shortlist Wednesday, June 23, 2021 - 9:00 a.m.
Informal Interviews if Required June 28 - July 1 (if necessary)
City Commission Auditor Selection Approval Monday, July 12th
SECTION 3 GENERAL INSTRUCTIONS
3.01 REQUESTING THE SOLICITATION DOCUMENT
The RFP documents may be obtained From: DemandStar at the following link:
https://www.demandstar.com/app/agencies/florida/city-of-winter-springs-purchasing-department/procurement-
opportunities/788dff02-ceb4-4081-9c8d-8196ecbbf31a/ and the City’s website
https://www.winterspringsfl.org/rfps. At Proposers expense, register as a vendor on DemandStar to
download the solicitation documents and to receive notifications of Addenda. The City is not
responsible for errors and omissions occurring in the transmission or downloading of any
documents from these websites. In the event of any discrepancy between information on
these websites and the hardcopy specifications, the terms of the hardcopy specifications shall
prevail. For more information, contact Holly Queen, Assistant Finance Director, acting as the
Bid Administrator for RFQ 04-21 HQ. She can be reached at: (407)327-8985 or via email
HQueen@winterspringsfl.org. Important: The desire of the City to pursue proposals shall in
no way obligate the City to compensate you for your efforts or to execute a contract with your
firm.
3.02 ON-LINE SERVICE PROVIDER DISCLAIMER
DemandStar Corporation (DemandStar) has no affiliation with the City other than as a service
that facilitates communication between the City and its vendors. DemandStar is an independent
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
7
entity and is not an agent or representative of the City. Communications to DemandStar do not
constitute communications to the City.
3.03 SOLICITATION DOCUMENTS FROM THIRD PARTY PROVIDERS
The City of Winter Springs Finance Department, its website and service provider, DemandStar
are the only authorized sources of solicitation documents/forms. Solicitation documents/forms
obtained from any other third party source may be an incomplete set of documents. Proposers
using solicitation documents/forms obtained from any other third party source are advised to
register with DemandStar to obtain a complete set of solicitation documents and to enable
notification of required addenda. Reproduction of these documents without the express
permission of the City is prohibited.
3.04 NON-MANDATORY PRE-PROPOSAL CONFERENCE (Not Applicable)
A Pre-proposal Conference will not be held for this solicitation.
3.05 INTERPRETATION AND QUESTIONS
All questions relating to this solicitation document must be in writing and hand-delivered or
delivered electronically through email to the attention Finance Department that serves as the
official point of contact for this solicitation no later than the date and time as set forth in the
Proposal Schedule.
City of Winter Springs
Attn: Holly Queen – Finance Department
1126 East State Road 434
Winter Springs, FL 32708
Phone: (407)327-8985
Email: HQueen@winterspringsfl.org
A. It is the Proposer’s responsibility to become familiar with and fully informed regarding the
terms, conditions, and specifications of this RFP solicitation. Lack of understanding and/or
misinterpretation of any portions of this RFP solicitation document shall not be cause for
withdrawal of your RFP response after opening or for subsequent protest of award.
Proposers must contact the Finance Department prior to proposal opening, should
clarification be required.
B. Any interpretations, clarifications, or changes will be made in the form of written addenda
issued by the Finance Department.
C. Any oral communications will not be authoritative and will not be binding on the City.
D. It is the sole responsibility of the Proposer to contact the Finance Department prior to
submitting a proposal to ascertain if any addenda have been issued, to obtain all such
addenda, and to return executed addenda with each proposal.
E. Addenda will be available to all Proposers and will be uploaded to DemandStar at the
following link https://www.demandstar.com/app/agencies/florida/city-of-winter-springs-purchasing-
department/procurement-opportunities/788dff02-ceb4-4081-9c8d-8196ecbbf31a/ and the City website
https://www.winterspringsfl.org/rfps.
3.06 PREPARATION AND FORMAT
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
8
Proposals should be prepared in a clear and concise manner to meet the requirements of the
RFP. Emphasis should concentrate on conformance to the RFP instructions, responsiveness
to the requirements, as well as completeness and clarity of content
3.07 PAGE LIMITATION
Proposal packages shall be limited to not more than 50 pages, printed on a single side of paper,
with a font no less than twelve (12) point. Note: Required attachments and forms will not be
counted in the page limitation.
3.08 COMPLETENESS
Proposals shall contain the information as required in this solicitation. Failure to submit all
information as requested may result in a lowered evaluation score of the proposal. Proposals
that are substantially incomplete or lack key information may be rejected by the City. The
following list details the appropriate proposal format:
A. Selection dividers with tabs properly labeled with Tab letters to identify each required
criteria in Section 4. Include slip sheets indicating the tabs, in place of dividers for
electronic submissions.
B. All attachments shall be placed under the appropriate tab for that sub-section.
C. Current Certificates of Insurance; and Local Business Tax Receipt (formerly known as
Occupational License), and current year W-9, shall be placed under Tab “E” of your
proposal.
3.09 JOINT VENTURES
All Proposers intending to submit a proposal as a Joint Venture are required to have filed proper
documents with the Florida Department of State, the Department of Business and Professional
Regulations, Construction Industry Licensing Board and/or any other state or local licensing
Agency prior to submitting a proposal response. Please refer to Section 489.119 Florida
Statutes.
Joint Venture Firms must provide an affidavit attesting to the formulation of a joint venture and
provide either proof of incorporation as a joint venture or a copy of the formal Joint Venture
Agreement between all joint venture parties, indicating their respective roles, responsibilities,
and levels of participation for the project.
3.10 CORPORATE STANDING AND AUTHORIZED SIGNATURE
The Proposer must demonstrate that the company is in good standing and that the person
signing this proposal is an authorized signatory on behalf of the Proposer to negotiate and/or
sign contracts, agreements, amendments, and related documents to which the Proposer will be
duly bound. Examples of satisfactory demonstration documents include:
A. A copy of your Articles of Incorporation listing the approved signatories of the corporation,
or
B. A copy of a resolution listing the members of staff that are authorized signatories for the
company, or
C. A letter from a corporate officer listing the members of staff that are authorized signatories
for the company; or
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
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D. A signed Sunbiz Florida Profit Corporation Annual Report.
E. Please include this information under Tab “E” of your proposal.
Failure to sign and witness the Proposer’s signature form may result in disqualification of the
bid. Please be sure the bid is signed, properly witnessed, and sealed.
3.11 PROPRIETARY INFORMATION
A. In accordance with Chapter 119 of the Florida Statutes (Public Records Law); and except
as it may be provided by other applicable State and Federal Law, all Proposers should be
aware the RFP document and the responses thereto are in the public domain. Proposers
are requested to identify specifically any information contained in their Proposals which they
consider confidential and/or proprietary and which they believe to be exempt from
disclosure, citing specifically the applicable exempting law.
B. A generic notation that information is “confidential” is not sufficient. Failure to provide the
Finance Department with a detailed explanation and justification including statutory cites
and specific reference to your Proposal detailing what provisions, if any, you believe are
exempt from disclosure, may result in your entire Proposal being subject to disclosure in
accordance with Chapter 119 of the Florida Statutes.
3.12 SUBMISSION OF PROPOSALS AND DELIVERY
A. Proposals shall be received in the City’s Finance Department at 1126 East State Road 434,
Winter Springs, FL 32708, or before the date and time as indicated in the Proposal.
Proposals received after the stated date and time will not be accepted and will be returned
unopened. The City will not be responsible for failure of a Proposer or Proposer’s agent to
submit responses in a timely manner or for a proposal delivered incorrectly or to the wrong
address or location.
B. All firms submitting a proposal will need include one original set of documents (in paper
form) and one PDF (of all documents) on a thumb drive in a sealed envelope. The left front
of the package shall read:
Request for Proposal to Provide Audit Services
RFP 04-21 HQ
Due Date: June 8, 2021 – Time 2:00 PM
Company Name and Address
3.13 PUBLIC OPENING OF PROPOSALS
The names of the respondents will be posted to DemandStar at the following link
https://www.demandstar.com/app/agencies/florida/city-of-winter-springs-purchasing-department/procurement-
opportunities/788dff02-ceb4-4081-9c8d-8196ecbbf31a/ and the City’s website
https://www.winterspringsfl.org/rfps. Only the names of the respondents will be publicly
announced. Sealed proposals received by the City pursuant to a competitive solicitation are
exempt from s. 119.07(1) and s. 24(a), Article I of the State Constitution until such time as the
agency provides notice of an intended decision or until 30 days after opening the bids,
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
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proposals, or final replies, whichever is earlier. All other information will be subject to Florida’s
Open Government Laws to public contracting.
3.14 MODIFICATION AND WITHDRAWAL OF PROPOSALS
Proposals may be withdrawn by the appropriate duly executed representative at any time prior
to the opening of proposals. Proposals may not be withdrawn for a period of one hundred eighty
days (180) days after the public opening date.
3.15 OWNERSHIP OF DOCUMENTS
All proposals and documents received as a result of this solicitation shall become the sole
property of the City and will not be returned to Proposers. In the event of an award, all
documentation produced as part of the Contract will become the exclusive property of the City.
SECTION 4 PROPOSAL RESPONSE AND FORMAT
4.01 FIRM QUALIFICATIONS AND EXPERIENCE – TAB “A”
A. Executive Summary. Each Firm must submit an Executive Summary limited to two (2)
pages, signed by an authorized representative, that identifies the business entity, its
background, main office(s), and office location that will service this contract. Identify the
officers, principals, supervisory staff, and key individuals who will be directly involved with
the work and their office locations. Include information on the size of your firm’s
governmental audit staff and the location of the offices (s) from which each segment of the
audit is to be performed. The Executive Summary should also summarize the organization
structure and the key elements of the proposal.
B. Individuals and Qualifications. Identify and include qualifications of specific individuals to
be assigned to the project (include names and contact information) and specify which
services the individuals will provide to the City. Identify and include qualifications of Project
Manager and Account Supervisor. Include a project team organizational chart that includes
team members and their project role. Include resumes of key individuals and staff including
their location and availability. Specifically for the engagement leadership for audit senior (if
possible), audit manager and audit partner/director, as well as any quality reviewers (if
applicable).
1. Indicate whether each such person is licensed to practice as a certified public accountant
in Florida.
2. Provide information on the governmental auditing experience of each person, including
information on relevant continuing professional education for the past two (2) years and
membership in professional organizations relevant to the performance of this audit.
Professional organizations may include but are not limited to American Institute of
Certified Public Accountants, the Florida Institute of Certified Public Accountants, and
the Government Finance Officers Association.
3. Provide as much information as possible regarding qualifications, experience, and
training, including relevant continuing professional education, of the specified staff to
provide these services.
C. Most Recent External Quality Control Review Reports. Please submit a copy of the
report of your most recent external quality control review, including any management letter
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
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comment, with a statement whether that quality control review included a review of specific
governmental engagements. In addition, please provide information on the results of any
Federal or State desk reviews or field reviews of its audit during the past three (3) years. In
addition the firm shall provide information on the circumstances and status of any
disciplinary actions taken or pending against the firm during the past three (3) years with the
state regulatory bodies or professional organizations.
D. Litigation. Proposers must provide a summary of any litigation, claim(s), or contract
dispute(s) which have been finalized and/or decided by a court of law, which were filed by
or against the firm in the past five (5) years. The summary should state the nature of the
project, litigation, claim, or contract dispute, a brief description of the case, the outcome,
and the monetary amounts involved. The disclosure can be limited to:
1. Cases, which are related to contractual services provided in the regular course
of business.
2. The regional/district office that will be supporting this contract.
3. Sanctions: List any regulatory or license agency sanctions.
4. Lost Accounts: Provide a complete list of all accounts lost due to early dissolution
or non-renewal. Include contact names and telephone number, length of service
at each account, and reason for the loss. This list can be limited to the
regional/district office, which will be supporting this contract, and may be limited
to the past five (5) years.
5. Canceled Accounts: Provide a complete list of all accounts canceled/terminated
by the Proposer prior to the expiration date. Include contact name and telephone
number, length of service provided, and reason the firm chose to cancel the
contract. This list can be limited to the regional/district office that will be
supporting this contract and may be limited to the past five (5) years.
6. Contract Denial: Indicate if your firm has been denied a contract award on which
you submitted the best proposal. If so, explain in detail.
E. Financial Information. The Proposal shall provide evidence of financial stability including
its last three (3) fiscal year’s financial statements and company financial statement
summaries; or alternate financial information, to include balance sheets and profit and loss
statements; or an official letter from the Proposer’s financial accountant detailing the
financial status of the Proposer. The letter shall include a contact name, address, phone
number, and fax number. The failure to furnish the financial requirements of the RFP may
be grounds for disqualification of your proposal response and offer.
F. The City reserves the right to utilize Dun and Bradstreet or other financial reporting
companies’ financial reports for evaluation purposes or to request credit references in its
review process. The proposal shall state if they are involved in an ongoing bankruptcy as a
debtor, or in a reorganization, liquidation, or dissolution proceeding, or if a trustee or receiver
has been appointed over all or a substantial portion of the property of the Proposer under
federal bankruptcy law or any state insolvency law.
G. Financial Plan, Capital, and Capabilities. Demonstrate your financial soundness and
history of meeting financial obligations. Provide a general description of firm’s financial
condition and identify any conditions (e.g., bankruptcy, pending litigation, impending
mergers) that may affect your firm’s ability to perform and/or complete the work.
4.02 SIMILAR PROJECTS/INCLUDING GOVERNMENT EXPERIENCE/REFERENCES – TAB “B”
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
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A. To demonstrate experience and success in conducting similar work, the Proposer shall
provide a minimum of five (5) references of similar size and scope of work of municipal
projects and/or agreements in similar circumstances with appropriate reference
information, concentrating only on those projects and/or agreements completed with the
last ten (10) years or currently underway by the Proposer’s firm, as follows:
1. Client name, address, phone, fax number and email address;
2. Description of all services provided;
3. Performance period; and,
4. Total annual amount of contract.
5. Unless otherwise stated to submit reference information in a different
format/manner, please complete and submit References with your proposal
response.
B. Describe any significant or unique awards received or accomplishments made in
previous, similar projects. Include recognized CAFR awards earned.
NOTE: Please do not include projects completed or currently underway with the City of Winter
Springs.
4.03 PROJECT APPROACH/WORK PLAN – TAB “C”
A. Define the adequacy of resources, including personnel, availability of personnel,
labor, equipment and supply resources, and other requirements to provide the
requested services. Provide data on how your firm meets or exceeds the minimum
qualifications required. Address the following:
1. Adequacy of proposed staffing plan for various segments of the engagement,
including supervision, and involvement of experienced personnel;
2. Adequacy of audit work plan and sampling technique;
3. Adequacy of analytical and substantive procedures; and
4. Adequacy of study and evaluation of internal accounting and administrative
controls.
B. Provide a clear statement of the specific services and tasks to be performed. Include
information concerning each task and staff committed to accomplish each task.
C. Provide a typical response time and/or project implementation schedule for proposed
services including any management and planning strategies.
D. Provide information regarding any proposed innovative concepts that may enhance the
value and quality of the services to be performed.
E. Describe in detail how the required services will be executed. Include information
related, but not limited to operations, management, timeframes, and scheduling,
communicating with the City, reporting methods, and invoicing.
F. Provide the current and projected workload of the firm.
G. The proposal should set forth a general work plan, including an explanation of the audit
methodology to be followed. Provide the following information regarding the audit
approach:
1. Proposed segmentation of the engagement;
2. Level of staff to be assigned and number of hours to be assigned to each
proposed segment of the engagement;
3. Extent of use of Electronic Data Processing software in the engagement
including the ability to audit through the computer;
4. Sample size and the extent to which statistical sampling is to be used in the
engagement;
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
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5. Approach to be taken to gain and document an understanding of the City’s
internal controls;
6. Approach to be taken in determining laws and regulations subject to audit test
work; and
7. Approach to be taken in drawing audit samples for purposes of testing
compliance.
4.04 PRICE PROPOSAL – TAB “D”
The Price Proposal and Acceptance of Terms Form, shall be completed and included along
with the Price Proposal Schedule worksheet in Tab D. An authorized signatory must sign
attesting to knowledge of Scope of Work, committing to the prices as offered, and acceptance
of the terms and conditions. The ability of the successful Proposer to maintain a sense of fiscal
responsibility shall be favorably considered in the evaluation of proposals.
A. Fee Proposal:
The City is requesting a lump sum fee for auditing services. The stated lump sum fee shall
include all costs associated with the performance of the services, inclusive of all personnel,
meetings, strategy sessions, discussions, field work, reports, etc., as required to complete
the annual audit. There shall be no hidden costs associated with the delivery of the services.
The City shall not be responsible for the reimbursement of any costs not specifically set forth
in the firm’s proposal and mutually agreed upon in advance in writing.
Final payment shall be payable upon the conclusion of the audit, receipt, and approval of
the final report by the City.
B. The Price Proposal shall be evaluated using the below formula:
The lowest price receives the maximum points. The lowest price is then divided, individually,
by the other prices to determine the percentage. The percentage is then multiplied by the
maximum points allowed. (The Weighted Score may be rounded to the nearest whole
number.)
The following is only an example:
4.05 RFP REQUIRED FORMS – TAB “E”
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
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Proposers shall include all applicable and properly executed forms under Tab E.
A. Insurance Certificates. Provide copies of your current liability and workers’ compensation
Certificates of Insurance. The successful Proposer(s) will be required to provide
Certificate(s) of Insurance evidencing coverage as required in the Insurance
Requirements within five (5) business days of the notification of intent to award. Note:
Policies other than Workers’ Compensation shall be issued only by companies authorized
to conduct business in the State of Florida, with active certificates of authority issued by the
State of Florida, Department of Insurance.
B. Conflict of Interest/Non-Collusion. Proposers shall provide disclosure of any potential
conflict of interest due to any other clients, contracts, or property interests for this project
only. Complete the Conflict of Interest and Non-Collusion Statement certifying that no
member of your firm ownership, management, or staff has a vested interest in any aspect
of this solicitation or any department within the City of Winter Springs.
C. Addendum Receipt Acknowledgement Certification. Include the Addendum Receipt of
Acknowledgement Certification Form in this section of the submittal.
D. Drug Free Workplace Certification. If applicable, Proposers must complete and sign the
Drug Free Workplace Certification.
E. Organizational Information (Authorized Signatories). Proposers must provide a copy of
the State Certificate of Good Standing/Articles of Incorporation listing the officers of the
company on the Organizational Information. Provide one of the forms of evidence of
signature Authority listed in Section III, (I) Corporate Standing and authorized signatories.
F. References. Proposer shall complete and include the Reference form and submit with their
response. (References from City of Winter Springs staff shall not be provided or considered)
G. Sub-contractors. Sub-contractors will not be used to for this solicitation.
H. Scrutinized Companies Certification. If applicable, Proposers must complete and submit
with their response the Contractor Certification Regarding Scrutinized Companies.
I. Proof of Licenses/Certification. Documentation shall include, but not be limited to:
1. Provide copies of required licenses and/or certifications that are required to perform the
work, applicable to the work, or relative to supporting your Firm’s qualifications.
2. The Firm shall be responsible for all costs associated with obtaining and maintaining all
required licenses, certifications, and permits.
3. Provide proof of proper State of Florida business licensure and professional
certification(s)/registration(s) in the State of Florida.
4. Provide proof of corporate registration to operate in the State of Florida by the
Department of State, Division of corporations. Information concerning certification can
be obtained at: http://dos.myflorida.com/sunbiz/. Please note: certification must be for
active status only.
J. Local Business Tax Receipt. Provide a copy of your Local Business Tax Receipt. In
accordance with Section 205.065, Florida Statutes, a current Department of Professional
Regulation certificate may be provided in lieu of a Local Business Tax Receipt, with a copy
of the corresponding Occupational License of the home state, county, or city.
K. Tax Identification Number (TIN). All Proposers shall furnish a completed W-9 with their
bid or proposal submittal. A tax identification number is required to do business with the
City.
4.06 ADDITIONAL INFORMATION – TAB “F” (No assigned points)
Proposers may include a section for appendixes including promotional material or supporting
documentation not otherwise requested herein. Please clearly designate this section in your
response. This will be for informational purposes only and is not included in the 50-page count.
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
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SECTION 5 EVALUATION PROCESS
EVALUATION CRITERIA
Evaluation Criteria
Tab Assignment Category Maximum Points
A Firm’s Qualifications and Experience 35
B Similar Projects/References 25
C Project Approach 30
D Price Proposal/Fee Schedule 10
MAXIMUM TOTAL POINTS 100
ADJECTIVAL RATING
An adjectival scoring system is used in accordance with the rating scale below. The Committee
members adjectival rating score is multiplied by the percentage of maximum points (weight) resulting
in a total score for that section.
0 = Unsatisfactory: Not responsive to the question. (0% of the max. points)
1 = Below Minimum Standards: Responsive to the question, but below acceptable standards.
(25% of the maximum points)
2 = Marginal: Minimal acceptable performance standards and responsive to the question. (50%
of the maximum points)
3 = Satisfactory: Above minimum performance, effective and responsive to the question. (75%
of the maximum points)
4 = Excellent: Exceeds expectations for effectiveness and responsiveness to the question.
(100% of the maximum points)
A determination of the best qualified firm will be made by the evaluation committee based on the stated
criteria. Based on the Evaluation Criteria price is NOT the sole or predominant factor under
consideration. This is designed to assure that highly qualified firms will receive appropriate
consideration and to discourage the submission of proposals with unrealistically low prices by less
qualified firms. In order to assist in determining the best qualified firm, the evaluation committee
reserves the right to request additional information and/or clarification relating to any information
submitted by any Proposer. The City shall be the sole judge of its own best interests, the proposals,
and the resulting agreement. The City’s decisions shall be final.
5.01 DETERMINING RESPONSIBILITY
In conjunction with the weighted criteria being used to determine the qualifications and capability
of the Proposer, the City may also consider the Proposer’s ability to meet or exceed the following
criteria:
A. The Proposer's ability, capacity, and skill to perform the contract or provide the service
within the time specified;
B. The quality of performance of previous contracts or services including previous
performance with the City;
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
16
C. Previous and existing compliance by the Proposer with laws and ordinances relating to
the contract or service;
D. Financial resources of the Proposer to perform the contract or provide the service; and,
E. Whether the Proposer is in arrears to the City on a debt or a contract; whether the
Proposer is in default on surety to the City; or whether the Proposer's taxes are
delinquent.
5.02 MATERIAL DEVIATIONS
The City of Winter Springs has established certain requirements with respect to proposals to be
submitted by prospective Proposers. The use of "shall" (except to indicate simple futurity) in the
RFP indicates a requirement or condition, which must be met. The City of Winter Springs may,
at its sole discretion, waive requirements or conditions if the conditions are determined to be
non-material. A deviation from a requirement is material when the deficient response is not in
substantial accord with the RFP requirements, provides an advantage to one Proposer over
other Proposers, or has a potentially significant effect on the delivery, quantity or quality of items
proposed amount paid to the Proposer, or for the cost to City of Winter Springs. Material
deviations cannot be waived.
5.03 EVALUATION PROCEDURE
A. Proposals are subject to a review and evaluation process. It is the intent of the City that all
Firms responding to this RFP, who meet the minimum requirements, will be ranked in
accordance with the established criteria as provided within the solicitation. The City will
consider only the responsive and responsible submittals received during its evaluation and
award process.
B. An initial review is performed by the Finance Department to ensure each proposal meets
the minimum requirements as set forth in the solicitation document. This review process
includes, but is not limited to, the following considerations:
1. The proposal was submitted by the stated deadline;
2. All required documents have been submitted;
3. All documents requiring an original signature have been signed and submitted;
and
4. Verification through the professional regulatory agency to ensure proper
professional licenses or credentials, as required.
C. The City, at its sole discretion, may utilize the services of one or more independent firms,
consultants, technical experts, and/or services to assist in the review or to provide an
assessment, evaluation, and/or opinion as to the merits or validity of the Proposer’s
response to this RFP.
5.04 EVALUATION
The evaluation committee is created pursuant to Resolution No. 2021-06 approved by the City
Commission, and shall perform the responsibilities required by the Resolution. The evaluation
committee consists of one City Commissioner and other appointees made by the City
Manager or Designee. Submittals will be reviewed and evaluated independently by the
evaluation committee using an adjectival rating system. The summary results will be posted
on DemandStar at the following link https://www.demandstar.com/app/agencies/florida/city-of-winter-
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
17
springs-purchasing-department/procurement-opportunities/788dff02-ceb4-4081-9c8d-8196ecbbf31a/ and the
City’s website https://www.winterspringsfl.org/rfps.
5.05 INITIAL RANKING - SHORTLIST
The evaluation committee may rank and shortlist a minimum of three (3) firms based upon the
criteria established herein. The Committee may elect to have presentations or interviews;
proceed with a recommendation to award to one or more firms; or the solicitation may be
canceled at the sole discretion of the City.
5.06 PRESENTATIONS OR INTERVIEWS
The City may conduct informal interviews with Proposers regarding their qualifications, ability
to furnish the required services, quality control, and other criteria as set forth herein. The
Finance Department will notify all selected Proposers of the City’s decision to request
presentations and/or interviews, as applicable. If presentations are held, the Proposer shall
have representatives of the appropriate management level present and representing the
firm. The Proposer understands that any and all costs related to the presentations and interview
process is considered an operational cost of the Proposer and shall not be passed on to or be
borne by the City.
Presentations may include, but not be limited to, a presentation from the Proposer and questions
from the City. The City will make an effort to provide questions to be addressed in these
sessions to the respective Proposer prior to the session. The Proposer shall address all
questions provided in their presentation and may provide additional materials. Additional
materials should also be provided in digital format. The Proposer understands that any and all
costs related to the presentations and interview process is considered an operational cost of
the Proposer and shall not be passed on to or be borne by the City.
Pursuant to Florida Statute Chapter 286, any portions of a meeting, at which a vendor makes
an oral presentation, or answers questions as part of a competitive solicitation, are exempt from
Florida Statute 286.011 and Statute 24(b), Article I of the State Constitution.
5.07 BEST AND FINAL OFFER AND CONTRACT NEGOTIATIONS
The City may request that the respondents provide a Best and Final Offer submittal before final
determination for recommendation of contract award. The contract negotiation team will include,
at a minimum, a member from the Finance Department and a member from the City attorney’s
office. The City reserves the right to negotiate any and all elements of a contract resulting
from this RFP solicitation. Pursuant to Florida Statute Chapter 286, any portion of a meeting,
at which negotiation strategies are discussed, or negotiations with a vendor is conducted, are
exempt from Florida Statute 286.011 and Statute 24(b), Article I of the State Constitution.
5.08 RIGHT TO CANCEL OR REJECT
A. As the best interests of the City may require, a solicitation may be canceled, or the City
Commission may reject any or all submittals in response to a solicitation, in whole or in part,
without recourse, in accordance with the City’s Procurement Policy. In addition, the right is
reserved to make award(s) by individual items, group of items, all or none, or a combination
thereof, with one or more suppliers. The Proposer understands and agrees, that the City
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
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has the right to reject, for any reason and without penalty, any and/or all proposal packages
or any part of a proposal package, prior to and after the rankings are made by the City, and
that the City has the right, for any reason and without penalty, to terminate any contract
negotiations commenced with any Proposer. The City also reserves the right to re-advertise
and solicit new bids/proposals or to abandon the project in its entirety without reason and
without penalty.
B. The City reserves the right to accept or reject any or all Bids/Proposals, or to waive any
formalities, technicalities, irregularities, or immaterial variation.
C. The City also reserves the right to reject the proposal from a Proposer who has previously
failed to perform properly, or complete on time contracts of a similar nature, or who
investigation shows is not in a position to perform the contract.
5.09 SHORTLIST
As applicable, a tabulation or the evaluation committee’s shortlist will be posted on
DemandStar at the following link https://www.demandstar.com/app/agencies/florida/city-of-winter-springs-
purchasing-department/procurement-opportunities/788dff02-ceb4-4081-9c8d-8196ecbbf31a/ and the City’s
website https://www.winterspringsfl.org/rfps. Proposers may also call the Finance Department for
results.
5.10 NOTICE OF INTENT TO AWARD
The Finance Department shall publicly post a Notice of Intent to Award for a minimum period
of three (3) business days on DemandStar at the following link
https://www.demandstar.com/app/agencies/florida/city-of-winter-springs-purchasing-department/procurement-
opportunities/788dff02-ceb4-4081-9c8d-8196ecbbf31a/ and the City’s website at
https://www.winterspringsfl.org/rfps. The Notice of Intent to Award is not a contract and shall not be
construed as requiring the City Commission to award the contract to the Proposer mentioned
in the Notice. The Notice of Intent to Award will reflect the Proposer recommended by the
evaluation committee. The City Commission shall be responsible for considering the
recommendation by the committee and awarding a final contract. The contract shall be in
writing and shall not be binding until duly approved and executed by the City and Proposer.
5.11 PROTESTS AND APPEALS
A. Any prospective Proposer or Respondent may file a bid protest in accordance with the City’s
written bid protest policy. Said policy can be obtained from the Finance Director if
necessary. .
B. The decision of the City Commission shall be final and conclusive.
5.12 AGREEMENT/CONTRACT
A final written contract shall be prepared and executed after the contract is awarded by the City
Commission. Compliance with this RFP will serve as a guide in negotiating the final terms of
the contract. The Scope of Services outlined in this RFP solicitation, the successful Proposer’s
response to same and the end result of negotiations will become Exhibit “A”, Scope of Services
on the agreement. Exhibit “B” will outline the Pricing Schedule as negotiated.
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
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A. The successful Proposer must sign the agreement prior to execution by the City, whereupon
the successful Proposer becomes the Consultant upon approval.
B. The provisions of said agreement contain similar language to the provisions contained in
the solicitation document.
C. The agreement shall be used as a basis for negotiation and the City reserves the right to
change, revise, or modify the agreement in its entirety, or any part thereof, prior to obtaining
signatures from all parties.
D. The successful Proposer shall execute and return the agreement to the City, within ten (10)
days after receipt along with any and all additional contractual documents, performance,
and payment bonds (if applicable), insurance certificates and any other documents required
as outlined in this solicitation document.
E. In no event shall an agreement be considered binding upon the City until it has been properly
executed by all parties.
F. In conjunction with the agreement, a purchase order or other form of payment will be
established by the City prior to the start of any project, service, or work by the successful
Proposer.
5.13 AWARD OF CONTRACT
A. The City Manager, or designee, shall review the fees and rates of compensation for
reasonableness prior to execution of contract or submittal of a recommendation of contract
award to the City Commission. The City Attorney or other experts may review all contract
documents.
B. The Finance Department and the requesting Department/Division will prepare the required
award documents and make recommendations for approval to the City Commission or City
Manager, as applicable. The City Commission retains full discretion to award or reject a
contract or authorize expenditures in the best interest of the City.
5.14 NON-EXCLUSIVE CONTRACT
Award of this project shall impose no obligation on the City to utilize the successful Proposer
for all work of this type, which may develop during the contract period. This is not an exclusive
contract. The City specifically reserves the right to concurrently contract with other companies
for similar work if it deems such action to be in the City’s best interest.
5.15 OWNERSHIP AND RIGHTS IN DATA
Any work, product or deliverable report provided to the City as a result of work performed while
under contract shall be considered the property of the City and may be used in any fashion the
City deems appropriate. The City shall have exclusive ownership of, all proprietary interest in,
and the right to full and exclusive possession of all information, materials, and documents
discovered or produced by the successful Proposer pursuant to the terms of the awarded
contract, including but not limited to reports, memoranda or letters concerning the research and
reporting tasks of the awarded contract.
5.16 ADDITIONAL INFORMATION/DATA
The City reserves the right to request any additional information needed for clarification from
any Proposer for evaluation purposes. Proposers may include a section for appendixes
including promotional material or supporting documentation not otherwise requested herein.
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
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Please clearly designate this section in your response. This will be for informational purposes
only.
SECTION 6 GENERAL TERMS AND CONDITIONS
6.01 INTERCHANGE OF TERMS
A. Throughout this solicitation document, the terms Contractor, Offeror, Proposer and/or
Respondent may be used interchangeably with each other.
B. Throughout this solicitation document, term agreement and/or Contract may be used
interchangeably with each other.
6.02 FUND AVAILABILITY
Any contract resulting from this solicitation is deemed effective only to the extent that funds are
available. The City of Winter Springs abides by the provisions set forth in Florida Statutes
relative to the appropriation of funds.
Multi-Year Contracts and Appropriation of Funds
Contracts for Goods, Services, or Construction may be entered into for more than one (1) fiscal
year if it is deemed to be in the best interest of the City, if the term of the Contract and conditions
of renewal or extension are included in the Solicitation, and funds are available for the first term
of the Contract. Obligations for succeeding fiscal years may be subject to the availability and
appropriation of funds by the City Commission.
6.03 PROMPT PAYMENT ACT
Payments will be made pursuant to Section 218.70, Florida Statutes, Florida’s Prompt Payment
Act.
6.04 PURCHASING CARD PROGRAM
The City of Winter Springs does not offer an e-Payables program.
6.05 INVOICES
A. All invoices shall be delivered to the Finance Department, Attention: Accounts Payable, City
of Winter Springs, 1126 East State Road 434, Winter Spring, FL 32708 or
accountspayable@winterspringsfl.org. For purposes of billing and payment compliance, an
invoice must conform to the following process:
1. A description (including quantity) of the goods and/or services provided to the City (or a
party on behalf of the City) reasonably sufficient to identify it (or them);
2. The amount due, applicable discount(s), and the terms thereof;
3. The full name of the Contractor or other party who is supplying the goods and/or services
including a mailing address for payment and a telephone number;
4. The Purchase Order and Contract number (if applicable) as supplied by the City;
5. The name of the City department, division, or office to whom the goods/services were
provided; and
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
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6. Proper documentation of delivery, receipt, and acceptance by the City, to confirm the
Contractor supplying the goods and/or services has otherwise complied with all of the
Contract's terms and conditions of the contract.
B. Dispute Resolution
In the event a dispute occurs between a contractor, vendor, or other invoicing party
("invoicing party") and the City concerning payment of an invoice, the parties will follow the
process under the Florida Prompt Payment Act. If resolution cannot be reached amicable,
the parties agree to mediate with a certified civil circuit mediator the dispute before filing any
legal action.
6.06 PRICE ADJUSTMENTS
A. Prices for all products and services, other than Out of Pocket and Travel Expenses,
resulting from this competitive solicitation process shall remain firm for the initial
contract term. Prices for subsequent optional renewal terms shall be subject to an
adjustment only if increases in the industry occur. However, unless very unusual and
significant changes have occurred in the industry, such increases shall not exceed
three percent (3%) per year or, whichever is less, the latest yearly percentage increase
in the Consumer Price Index for All Urban Consumers [1982-84=100] as published by
the Bureau of Labor Statistics, U.S. Department of Labor. The yearly increase or
decrease in the CPI shall be the latest index published and available ninety (90) days
prior to the end of the contract term then in effect compared to the index for the same
month one (1) year prior. Any requested price increase shall be fully documented and
submitted to the City at least ninety (90) days prior to the expiration of the current
contract term. Any approved cost adjustment shall become effective on the first date
of the renewal term.
B. In the event the CPI or industry costs decline, the City shall have the right to receive
from the Contractor a reasonable reduction in prices that reflect the cost change in the
CPI or industry.
C. The City has the right to refuse acceptance of a requested price increase if it is not
properly documented; or the request is not submitted less than ninety (90) days from
the contract expiration date; or is considered by the City to be excessive. In the event
the City does not wish to accept the adjusted prices and the matter cannot be resolved
to the satisfaction of the City, the contract may be terminated for convenience.
6.07 PRICE
A. Prices shall include all costs associated with the products and services being
solicited including labor, management, etc.
B. Prices shall be shown in both unit amounts and extensions whenever applicable. In
the event of discrepancies existing between unit amounts and extensions or totals,
unit amounts shall govern.
C. Discrepancies in the multiplication of units will be resolved in favor of the Unit Costs.
Discrepancies between the indicated sum of any column of figures and the correct
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
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sum thereof will be resolved in favor of the correct sum. In the event such discrepancy
is discovered by either party after the competitive solicitation closes, Offeror
understands and accepts that no correction(s) shall be made, and the prices offered
shall remain firm
6.08 LOCAL BUSINESS TAX RECEIPT
Both the City of Winter Springs and Seminole County require a Local Business Tax Receipt
(formerly Occupational License) be held by all its contractors. The City’s Finance or Community
Development Departments can assist you in obtaining the required Business Tax Receipt from
both Seminole County and the City at the same time. For information concerning this
requirement please go to the City’s Finance Department directly at
https://www.winterspringsfl.org/finance/page/business-tax-receipts.
6.09 OUT OF POCKET AND TRAVEL EXPENSES
A. Out-of-Pocket expenses such as supplies, printing, binders, etc. shall be charged in
accordance with Section 6 in the Scope of Services.
B. Any travel required pursuant to the Contract out of the Orlando MSA shall be in
accordance with current State per diem rates as per the Scope of Services. No costs
for travel, meals, or accommodations shall be charged to the City for travel within the
Orlando MSA.
C. Contractor shall provide documentation of all actual "Out of Pocket" and Travel
expenses as a condition of reimbursement. Offeror shall include as a part of the
solicitation response, all details and costs regarding anticipated travel expenses and
note such costs on the price sheet as a separate line item.
6.10 FOREIGN CORPORATION
In accordance with Section 607.1501, Florida Statutes, and provided an exemption is not
available, a foreign corporation may not transact business in Florida until it obtains a certificate
of authority from the Florida Department of State.
Foreign corporations may submit bids or Proposals prior to obtaining a certificate of authority
from the Florida Department of State. A foreign corporation must be in compliance with F.S.
607.1501, prior to entering into a Contract with the City of Winter Springs.
6.11 PERMITS, LICENSES OR FEES
At its sole expense, any required federal, state, and local permits, licenses, and/or occupational
fees required shall be the responsibility of the Proposer. The City will not entertain separate
payment for these items.
6.12 TAXES
The City of Winter Springs is a municipality corporation existing under the laws of the State of
Florida. As such, the City does not pay State of Florida Sales Tax. The City’s State Tax
exemption number is 85-8012529604C-0 and the Federal Employee Identification Number is
59-1026364. The City’s sales tax exemption does not apply to goods and services purchased
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
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separately by the successful Proposer in connection with its fulfillment of its contractual
obligations with the City. The successful Proposer shall be responsible for paying any taxes,
fees or similar payments which are required to be paid in connection with the awarded
agreement as a result of this solicitation.
6.13 COMPLIANCE WITH ALL LAWS AND VENUE
Any contractual arrangement between the City and the Proposer shall comply with all laws,
ordinances, judicial decisions, orders, and regulations of federal, state, county, and municipal
governments, as well as their respective departments, commissions, boards, and officers, which
are in effect at the time of award and execution of an Agreement. All legal actions hereunder
shall be conducted only in the circuit court in Seminole County or federal court in the Middle
District of Florida; except that any final judgment may be enforced in other jurisdictions in any
manner provided by law.
6.14 OFFEROR’S QUALIFICATIONS
A. Offeror shall be in the business of providing the products and/or services required and
must possess sufficient financial support, equipment, and organization to ensure that
it can satisfactorily perform the work if awarded a Contract.
B. The City shall have the right to investigate the financial condition, experience record,
qualifications, and references of each Offeror and determine to its satisfaction the
competency, reputation, quality of products and/or services, and responsibility of each
to perform the required work, meet the specifications, and conform in all material
respects to the solicitation and all of its requirements.
C. Offeror shall satisfy each of the following requirements cited below. Failure to do so
may result in the response being deemed non-responsive or rejected.
1. Offeror, including any principal, officer, agent, or proposed subcontractor, shall
have no record of judgments, pending lawsuits against the City or criminal
activities involving moral turpitude and not have any conflicts of interest that have
not been waived by the City Commission.
2. Offeror, including any principal, officer, agent, or proposed subcontractor of
Offeror, shall be in arrears or in default of any debt or contract involving the City,
(as a party to a contract, or otherwise); nor have failed to perform faithfully on any
previous contract with the City.
6.15 CONFLICT OF INTEREST
All Proposers shall disclose, with their proposal, the name of any officer, director, or agent who
is also an officer or employee of the City of Winter Springs. Furthermore, all Proposers shall
disclose the name of any City of Winter Springs officer or employee who owns, directly or
indirectly, an interest in the Proposer's firm or any of its branches, subsidiaries, or partnerships.
Failure to disclose in this manner will result in the disqualification of the Proposer or the
cancellation of work. It is the sole responsibility of the Bidder to ensure compliance with the
Conflict of Interest provisions of the City of Winter Springs Procurement Policy. The City may
seek damages for the recoupment of losses in having to re-solicit or re-assign this project.
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
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6.16 NON-COLLUSION/LOBBYING CERTIFICATION
All Proposers submitting a proposal certify that such person, firm, association, or corporation
has not, either directly or indirectly, entered into any agreement, participated in any collusion,
or otherwise taken any action, in restraint of free competitive bidding in connection with the
submitted proposal. In addition, no City appropriated funds have been paid or will be paid to
any person for influencing or attempting to influence a member of the City Commission, City
Manager, or any City employee in connection with the awarded agreement as a result of this
solicitation process.
6.17 ADDITIONAL TERMS AND CONDITIONS
No additional terms and conditions included within the proposal response shall be evaluated or
considered, and any and all such additional terms and conditions shall have no force and effect
and are inapplicable to this solicitation. If submitted either purposely, through intent or design,
or inadvertently, appearing separately in transmitting letters, specifications, literature, price lists,
or warranties, it is understood and agreed the general and special conditions in this solicitation
are the only conditions applicable to this proposal and the Proposer’s authorized signature
affixed to the proposal signature section attests to this.
6.18 INDEPENDENT CONTRACTOR AND LIABILITY
The successful Proposer and each sub-consultant are, and while performing the Services will
continue to be, independent contractors. The successful Proposer shall not be an agent of the
City, except as may be otherwise expressly provided herein and/or the awarded Agreement,
and only to the extent so provided. The successful Proposer’s employees and sub-consultant’s
employees are not, and while performing any of the services, shall not be deemed to be
employees of the City.
Proposers are advised that the City will not accept limitations on liability. The successful
Proposer will be fully liable for all damages and events caused by the successful Proposer
without any limitations as to dollar amount. The City will pursue liable Proposers to the extent
allowed by law. Any bid received that limits liability to the amount of the bid will be considered
non-responsive and the Proposer non-responsible, and, as such, the bid will not be accepted
by the City.
6.19 SUBSTITUTION OF PERSONNEL
It is the intention of the City that the Contractor's personnel proposed for the contract will be
available for the contract term. In the event the Contractor requests to substitute personnel,
it is expected that such personnel shall have equal or higher knowledge, skills, abilities,
and qualifications (KSA's). The City reserves the right to request resumes and approve the
use of such personnel.
6.20 DELETION/MODIFICATION OF SERVICES
The City reserves the right to exercise any portion of the Scope of Services. If such right is
exercised by the City, it will be incompliance with the fee schedule.
Fee shall be reduced in the same ratio as the estimated cost of the work deleted compared
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
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to the estimated cost of the work originally planned. If the Contractor and the City agree on
modifications or revisions to the task elements, after the City has approved work to begin on
a particular task or project, and a budget has been established for that task or project, the
Contractor will submit a revised budget to the City for approval prior to proceeding with the
work.
6.21 INDEMNIFICATION
A. Indemnity: The successful Proposer shall defend, indemnify and hold harmless the City and
all of the City’s officers, agents, and employees from and against all claims, liability, loss
and expense, including reasonable costs, collection expenses, attorneys’ fees, and court
costs which may arise because of the negligence (whether active or passive), misconduct,
or other fault, in whole or in part (whether joint, concurrent, or contributing), of the successful
Proposer, its officers, agents or employees in performance or non-performance of its
obligations under the awarded agreement. The successful Proposer recognizes the broad
nature of this indemnification and hold harmless clause, as well as the provision of a legal
defense to the City when necessary, and voluntarily makes this covenant and expressly
acknowledges the receipt of such good and valuable consideration provided by the City in
support of these indemnification, legal defense and hold harmless contractual obligations in
accordance with the laws of the State of Florida. This clause shall survive the termination of
the awarded agreement. Compliance with any insurance requirements required elsewhere
within the awarded agreement shall not relieve the successful Proposer of its liability and
obligation to defend, hold harmless and indemnify the City as set forth in this article of the
awarded agreement. The City will be permitted to choose legal counsel of its choice. The
successful Proposer shall require each of its agents to agree in writing to the provisions of
this paragraph.
B. Copyright Infringement: The successful Proposer shall guarantee that all services
performed under the awarded agreement will be free from claims of patent, copyright, or
trademark infringement. The successful Proposer shall defend, indemnify and hold the City
and its successors and assigns harmless from and against all third-party claims, suits, and
proceedings and any and all damages, liabilities, costs and expenses (including reasonable
attorneys’ fees and court costs) incurred as a result of (i) infringement by the successful
Proposer of any third-party patent, copyright or trademark or (ii) misappropriation by the
successful Proposer of any third-party trade secret in connection with any of the foregoing.
6.22 INSURANCE REQUIREMENTS
A. Include a copy of your current liability insurance, workman’s compensation insurance
certificate, and a copy of your firm’s Local Business Tax Receipt with your proposal
submittal.
B. The successful Proposer(s) shall provide original certificates of Insurance, evidencing
coverage as required in the Insurance Requirements, to the Finance Department within
five (5) regular business days of the notification of the intent to award the agreement.
Certificates of Insurance shall provide a minimum of a thirty (30) day notice of cancellation
to the City and shall name the City of Winter Springs as a Certificate Holder/Additional
Insured.
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
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C. All insurance certificates shall remain valid and in full force for the term of the agreement.
Failure to maintain binding insurance policies for awarded services will be grounds for
termination of awarded agreement.
6.23 PUBLIC ENTITY CRIMES
As required by Section 287.133, Florida Statutes, the Proposer warrants that it is not on the
convicted contractor list for a public entity crime committed within the past thirty-six (36) months.
The Proposer further warrants that it will neither utilize the services of, nor contract with, any
supplier, sub-contractor, or consultant in connection with this agreement for a period of thirty-
six (36) months from the date of being placed on the convicted contractor list. By way of a
submittal response completion and signature on this solicitation, the Proposer certifies that it is
qualified to do business with the City of Winter Springs in accordance with all Florida Statutes.
6.24 ACCEPTANCE OF GOODS/SERVICES
Receipt of goods/service shall not constitute acceptance. Final acceptance and authorization of
payment shall be given only after a thorough inspection indicates that the performance meets
the specifications and/or all conditions. Should the delivered goods/services differ in any respect
from the specifications, payment will be withheld pursuant to Section 218.70, Florida Statutes,
until such time as the successful Proposer takes necessary corrective action. If the proposed
corrective action is not acceptable to the City, the City may refuse final acceptance of the
goods/services.
6.25 DRUG FREE WORKPLACE PREFERENCE
Certification of an implemented drug-free workplace program must be included with the RFP
response when submitted. If your firm has implemented a drug-free workplace program, please
complete the Drug-Free Workplace Certification, and include with your RFP response.
6.26 AMERICANS WITH DISABILITIES ACT
Persons with disabilities needing a special accommodation to participate in this proceeding
should contact Holly Queen, Assistant Finance Director, City of Winter Springs, 1126 East State
Road 434, Winter Springs, Florida 32708, or via email HQueen@winterspringsfl.org not later
than seven (7) days prior to the date on which the accommodation is requested
6.27 AUDITS AND RECORDS – RESPONSIBILITIES OF THE SUCCESSFUL PROPOSER
Before or after an agreement is prepared and executed, the successful Proposer may be
required to disclose their financial condition in a specified manner. In addition, subsequent to
an agreement being executed, the successful Proposer shall maintain financial records and
reports relating to funds paid by any parties for work on the matters which are the subject of this
RFP document, and submit reports to the City in the form and frequency requested. The
successful Proposer must maintain books, records, documents, and other evidence according
to generally accepted accounting principles, procedures, and practices, which sufficiently and
properly reflect all costs of any nature expended in the performance of the resulting contract
and retain said copies for a period of no less than five (5) years after termination of the project.
The aforesaid records, books, documents, and other evidence shall be subject at all times to
inspection, review, or audit by the City or its designee. The successful Proposer shall include
these aforementioned audit and record keeping requirements in contracts and subcontracts
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
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thereto entered into by the successful Proposer with any party for work required in the
performance of this project.
6.28 EQUAL OPPORTUNITY
The City recognizes fair and open competition as a basic tenet of public procurement and
encourages participation by minority and women owned business enterprises. All Proposers
are asked to make an affirmative statement as to its support of all applicable equal opportunity
and affirmative action requirements. A copy of the City’s Equal Employment Opportunity policy
is available upon request.
6.29 PROPOSAL USE BY OTHER AGENCIES
All Proposers submitting a response to this RFP document agree that such response may also
constitute a proposal to other governmental agencies within the State of Florida, under the same
terms, conditions, price for the same effective period as this proposal. Each governmental
agency desiring to accept this proposal, and make an award thereof, shall do so independently
of the City and/or any other governmental agency. Each governmental agency shall be
responsible for its own purchases and each shall be liable only for materials and/or services
ordered and received by it, and no governmental agency assumes any liability by virtue of this
proposal. This agreement in no way restricts or interferes with the right of any governmental
agency to competitively procure any or all items.
6.30 CONE OF SILENCE/LOBBYING
A. Lobbying is defined as any action taken by an individual, firm, association, joint venture,
partnership, syndicate, corporation, and/or all other groups who seek to influence the
governmental decision of a City Commission Member, the City Manager, any requesting or
evaluating Department/Division/ Office personnel and/or any member of the evaluation
committee concerning an active solicitation during the black-out period.
B. A lobbying black-out period commences upon the issuance of this solicitation document.
C. If an award item is presented to City Commission for approval or for a request to provide
authorization to negotiate a Contract(s) and the City Commission refers the item back to the
City Manager, Finance Department and/or requesting Department/Division/Office for further
review or otherwise does not take action on the item, the Cone of Silence/Lobbying Black-
out Period will be reinstated until such time as the City Commission meets to consider the
item for action.
D. Proposers, respondents, potential vendors, service providers, lobbyists, consultants, or
vendor representatives shall not contact any City Commission member, the City Manager,
any requesting or evaluating Division/Department/Office personnel, and/or any member of
the evaluation committee concerning an active solicitation during the Cone of
Silence/Lobbying Black-out Period.
6.31 QUESTIONS
All questions and inquiries concerning procedural matters shall be directed to the Finance
Department. Any questions relating to the interpretation of specifications or any aspect of the
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
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solicitation process shall be addressed to the Finance Department, in writing, by the date
stipulated in the tentative schedule herein.
Contact or communications by Respondents to any City Commission member, the City
Manager, any requesting or evaluating City personnel, or any member of the evaluation
committee, initiated during the Cone of Silence/Lobbying Black-Out Period, may result in
disqualification from the Solicitation process by the Finance Department.
6.32 OFFICE OF RECORD
The City of Winter Springs Finance Department shall be the official “office of record” for all
information transactions and data disbursements associated with this solicitation. The Finance
Department may be reached Monday through Friday between 9:00 A.M. to 5:00 P.M., via phone
at (407)327-8985 or email at HQueen@winterspringsfl.org.
6.33 TIME OF PERFORMANCE
The services described herein and on the attached shall be performed in a prompt and correct
manner within the standards of good and ethical productivity as negotiated between the City
and the successful Proposer. All Proposers are asked to provide the best estimate for
compliance with the Scope of Services as established by the solicitation. All contract timelines
will be based on the projected scope and the estimated time for performance.
6.34 ATTACHMENTS AND EXHIBITS
All attachments and exhibits hereto are made a binding part of this solicitation by this reference.
6.35 COST OF SUBMITTAL
The Proposer understands that any and all costs related to the submittal of a proposal is
considered an operational cost of the Proposer and shall not be passed on to or be borne by
the City.
6.36 PROHIBITION AGAINST CONTINGENT FEES
The Proposer warrants that it has not employed or retained any company or person, other than
a bona fide employee working solely for the Proposer, to solicit or secure an agreement as a
result of this solicitation process, and that it has not paid or agreed to pay any person, company,
corporation, individual, or firm other than a bona fide employee working solely for the Proposer,
any fee, commission, percentage, gift, or other consideration contingent upon or resulting from
the award or making of the agreement as a result of this solicitation process.
6.37 CERTIFICATION OF INDEPENDENT PRICE DETERMINATION
By submission of a response, the Proposer certifies that in connection with this proposal:
“The pricing and/or fees associated with this proposal have been arrived at independently,
without consultation, collusion, communication, or agreement for the purpose of restricting
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
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competition, as to any matter relating to such prices with any other Proposer or with any
competitor.”
6.38 RESPONSIBILITY OF PROPOSER
By submitting a proposal, the Proposer certifies that the Proposer has fully read and
understands this RFP document and has full knowledge of the scope, nature, quantity, and
quality of work to be performed; the detailed requirements of the services to be provided; and
the conditions under which the services are to be performed; and is fully capable to meet all of
the requirements of the solicitation and subsequent contract.
6.39 ILLEGAL ALIEN LABOR AND COMPLIANCE WITH THE IMMIGRATION REFORM AND
CONTROL ACT OF 1986
The successful Proposer(s) shall comply with all provisions of the Federal Immigration and
Control Act of 1986 (8 U.S. Code § 1324 a) and any successor federal laws, as well as all
provisions of Section 448.09, Florida Statutes, prohibiting the hiring and continued employment
of aliens not authorized to work in the United States. The successful Proposer(s) shall not
knowingly employ or contract with an illegal alien to perform work under the awarded agreement
as a result of this solicitation process or enter into a contract with a subcontractor that fails to
certify to the contractor that the subcontractor is in compliance with the terms stated within. The
General Contractor nor any subcontractor employed by him shall not knowingly employ or
contract with an illegal alien to perform work under the awarded agreement as a result of this
solicitation process.
6.40 EMPLOYMENT ELIGIBILITY VERIFICATION (E-VERIFY)
In accordance with Florida Statute Chapter 448.095, A public employer, contractor, or
subcontractor may not enter into a contract unless each party to the contract registers with and
uses the E-Verify System. The City shall not enter into, or renew, a contract with a contractor
that is not enrolled in E-Verify. Any contractor that has a contract with the City shall be
contractually required to utilize E-Verify to confirm the employment eligibility of any employee
hired during the contract term. The City may verify the contractor’s participation in the E-Verify
Program by confirming their enrollment on the Department of Homeland Security E-Verify
Website.
Contractor’s whose participation cannot be verified on the Department of Homeland Security’s
E-Verify Website, shall provide acceptable evidence of their enrollment prior to award and the
execution of a contract. Acceptable evidence shall include, but not be limited to, a copy of the
fully executed E-Verify Memorandum of Understanding for the business. A contractor who
registers with and participates in the E-Verify program may not be barred or penalized under
this section of, as a result of receiving inaccurate verification information from the E-Verify
program, the contractor hires or employs a person who is not eligible for employment. E-Verify
Program can be obtained via the internet at the Department of Homeland Security Web site:
http://www.dhs.gov/E-Verify.
6.41 SOVEREIGN IMMUNITY
Notwithstanding any other provision set forth in this solicitation and/or the resulting awarded
agreement, nothing contained in this solicitation and/or the resulting awarded agreement shall
be construed as a waiver of the City’s right of sovereign immunity under Section 768.28, F.S.,
or other limitations imposed on the City’s potential liability under state or federal law. The City
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
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shall not be liable under this solicitation and/or the resulting awarded agreement for punitive
damages or interest for the period before judgment. Further, the City is not liable for any claim
or judgment or portion thereof, to any one person for more than two hundred thousand dollars
($200,000.00), or any claim or judgment, or portion thereof, which, when totaled with all other
claims or judgments paid by the City arising out of the same incident or occurrence, exceeds
the sum of three hundred thousand dollars ($300,000.00). This paragraph will survive
termination of this solicitation and/or the resulting awarded agreement.
6.42 ESTIMATED QUANTITIES
This RFP may contain an estimated number of volume and/or transactions. Although said
numbers reflect the City’s average volumes over the stated term, the City cannot guarantee that
such volume and/or transactions will be the actual amount required and/or purchased. Actual
quantities may be more or may be less and the estimated number of volume and/or transactions
contained herein in no way shall obligate the City to commit to said volume and/or transactions.
6.43 MATHEMATICAL ERRORS
1. Bid pricing forms without imbedded mathematical formulas: In the event of multiplication or
extension error(s), the unit price shall prevail. In the event of addition error(s), the extension
totals will prevail.
2. Bid pricing forms with imbedded mathematical formulas: Interactive bid pricing forms that
contain mathematical formulas may be provided to automate lengthy and complex bid forms.
In the event bid pricing forms with imbedded formulas are used and a
multiplication/extension error(s) is discovered in the formula, the unit price entered by the
Proposer shall prevail.
3. Proposer shall assume the responsibility and accuracy of the information input in the bid
pricing form and therefore shall verify that the calculations are correct before submitting their
bid.
4. Regardless of the type of bid pricing form used, all bids shall be reviewed mathematically
by the City using these standards.
6.44 UNBALANCED BIDDING PROHIBITED
The City recognizes that large and/or complex projects will often result in a variety of methods,
sources, and prices. However, where in the opinion of the City such variation does not appear
to be justified given bid requirements and industry and market conditions, the bid will be
presumed to be unbalanced. Examples of unbalanced bids include:
a. Bids showing omissions, alterations of form, additions not specified, or required conditional
or unauthorized alternate bids.
b. Bids quoting prices that substantially deviate, either higher or lower, from those included in
the bids of competitive Proposers for the same line item unit costs.
c. Bids where the unit costs offered are in excess of, or below reasonable cost analysis values.
In the event the City determines that a bid is presumed unbalanced, it will request the
opportunity to and reserves the right to, review all source quotes, bids, price lists, letters of
intent, and other supporting documentation which the Proposer obtained and upon which the
Proposer relied upon to develop its bid. The City reserves the right to deem any presumptive
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
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unbalanced bid where the Proposer is unable to demonstrate the validity and/or necessity of
the unbalanced unit costs as non-responsive.
6.45 FRONT LOADING OF BID PRICING PROHIBITED
Prices offered for performance and/or acquisition activities, which occur early in the Project
Schedule, such as mobilization; clearing and grubbing; or maintenance of traffic; that are
substantially higher than pricing of competitive Proposers within the same portion of the Project
Schedule, will be presumed to be front-loaded. Front loaded bids could reasonably appear to
be an attempt to obtain unjustified early payments creating a risk of insufficient incentive for the
Proposer to complete the Work or otherwise creating an appearance of an undercapitalized
Proposer.
In the event City determines that a bid is presumed to be front loaded, it will request the
opportunity to, and reserves the right to, review all source quotes, bids, price lists, letters of
intent, and other documents which the Proposer obtained and upon which the Proposer relied
upon to develop the pricing or acquisition timing for these bid items. The City reserves the right
to reject as nonresponsive any presumptive front-loaded bids where the Proposer is unable to
demonstrate the validity and/or necessity of the front-loaded costs.
6.46 PUBLIC EMERGENCIES
It is hereby made a part of this proposal that before, during, and after a public emergency,
disaster, hurricane, tornado, flood, or other acts of God, the City of Winter Springs shall require
a “First Priority” for goods and services. It is vital and imperative that the health, safety, and
welfare of the citizens of Winter Springs are protected from any emergency situation that
threatens public health and safety as determined by the City. The Proposer agrees to
rent/sell/lease all goods and services to the City or governmental entities on a “first priority”
basis. The City expects to pay contractual prices for all products and/or services under the
awarded agreement in the event of a disaster, emergency, hurricane, tornado, flood, or other
acts of God. Should the Proposer provide the City with products and/or services not under the
awarded agreement, the City expects to pay a fair and reasonable price for all products and/or
services rendered or contracted in the event of a disaster, emergency, hurricane, tornado, flood,
or other acts of God.
6.47 SCRUTINIZED COMPANIES
Pursuant to Section 287.135, Florida Statutes (2017), a company is ineligible to, and may not,
bid on, submit a proposal for, or enter into or renew a contract with the City for goods or services
of one million dollars or more if at the time of bidding or submitting a proposal for a new contract
or renewal of an existing contract, the company is on the Scrutinized Companies with Activities
in Sudan List or the Scrutinized Companies with Activities in the Iran Petroleum Energy Sector
List, created pursuant to Section 215.473, Florida Statutes (2017); or is engaged in business
operations in Syria. Pursuant to Section 215.4725, Florida Statutes, if the company is on the
Scrutinized Companies that Boycott Israel List or is engaged in a boycott of Israel the company
is ineligible to, and may not, bid on, submit a proposal for, or enter into or renew a contract with
the City for any amount of goods or services. Subject to limited exceptions provided in state
law, the City will not contract for the provision of goods or services with any scrutinized company
referred to above. The Contractor must submit the required certification form attesting that it is
not a scrutinized company and is not engaging in prohibited business operations. Submitting a
false certification shall be deemed a material breach of contract and shall terminate the contract.
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
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The City shall provide notice, in writing, to the Contractor of the City’s determination concerning
the false certification. The Contractor shall have five (5) days from receipt of notice to refute the
false certification allegation. If such false certification is discovered during the active contract
term, the Contractor shall have ninety (90) days following receipt of the notice to respond in
writing and demonstrate that the determination of false certification was made in error. If the
Contractor does not demonstrate that the City’s determination of false certification was made in
error then the City shall have the right to terminate the contract and seek civil remedies pursuant
to Section 287.135, Florida Statutes.
6.48 TRUTH IN NEGOTIATION CERTIFICATION
Contractors will be required to complete and submit certified cost or pricing data when the
procurement of supplies and services exceeds the Truth in Negotiations Act (TINA) threshold
of $190,000 to establish a fair and reasonable price.
6.49 PUBLIC RECORDS COMPLIANCE
The City is a public agency subject to Chapter 119, Florida Statutes. In addition, all responses
to this solicitation shall be considered public record subject to distribution pursuant to the
request for records by any interested party.
The successful Proposer/Contractor agrees to comply with Florida’s Public Records Law. As
such the following language applies effective July 1, 2016 and shall be included in the awarded
agreement:
A. The parties specifically acknowledge that this agreement is subject to the laws of the state
of Florida, including without limitation Chapter 119, Florida Statutes, which generally make
public all records or other writings made or received by the parties. If the Contractor is either
a “contractor” as defined in Section 119.0701(1)(a), Florida Statutes, or an “agency” as
defined in Section 119.011(2), Florida Statutes, the Contractor shall:
1. Keep and maintain all public records required by the City to perform the services herein;
and
2. Upon request from the City’s custodian of public records, provide the City with a copy of
the requested records or allow the records to be inspected or copied within a reasonable
time at a cost that does not exceed the cost provided in Chapter 119, F.S. or as
otherwise provided by law; and
3. Ensure that public records that are exempt or confidential and exempt from public
records disclosure requirements are not disclosed except as authorized by law for the
duration of the agreement Term and following completion of the agreement if the
Contractor does not transfer the records to the City; and
4. Upon completion of the Agreement, transfer, at no cost, to the City all public records in
possession of the Contractor or keep and maintain public records required by the City
to perform the services herein. If the Contractor transfers all public records to the City
upon completion of the Agreement, the Contractor shall destroy any duplicate public
records that are exempt or confidential and exempt from public records disclosure
requirements. If the Contractor keeps and maintains public records upon completion of
the Agreement, the Contractor shall meet all applicable requirements for retaining public
records. All records stored electronically must be provided to the City, upon request
from the City’s custodian of public records, in a format compatible with the information
technology systems of the City.
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
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B. All requests to inspect or copy public records relating to the agreement shall be made
directly to the City. Notwithstanding any other provision of this agreement to the contrary,
failure to comply with the requirements of this paragraph shall result in the immediate
termination of the agreement, without penalty to the City. A Contractor who fails to provide
the public records to the City within a reasonable time may be subject to penalties pursuant
to Section 119.10, F.S. Further, the Contractor shall fully indemnify and hold harmless the
City, its officers, agents, and employees from any liability and/or damages, including
attorney’s fees through any appeals, resulting from the Contractor’s failure to comply with
these requirements.
C. IF THE CONTRACTOR HAS QUESTIONS REGARDING THE
APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE
CONTRACTOR’S DUTY TO PROVIDE PUBLIC RECORDS
RELATING TO THIS AGREEMENT, CONTACT THE CITY CLERK’S
OFFICE, ATTN: CHRISTIAN GOWAN, AT 407-327-6560,
CGOWAN@WINTERSPRINGSFL.ORG, 1126 EAST STATE ROAD 434,
WINTER SPRINGS, FL 32708
6.50 ADMINISTRATIVE PROVISIONS
In the event the City issues a purchase order, memorandum, letter, or any other instrument
addressing the services, work, and materials to be provided and performed pursuant to a
contractual agreement, it is specifically agreed and understood that any such purchase order,
memorandum, letter or any other instrument is for the City’s internal purposes only, and any
and all terms, provisions, and conditions contained therein, whether printed or written, shall in
no way modify the covenants, terms, and provisions of the contractual agreement and shall
have no force or effect thereon. This statement is not applicable to duly authorized and agreed
upon amendments to the agreement and/or duly authorized and agreed upon change orders if
applicable.
6.51 TIE BIDS
When all considerations of a bid or proposal are equal and the City must break the tie, the
Procurement official may consider any or a combination of the following factors in order to
break the tie:
1. Priority will be given to the respondent certifying that their firm has a Drug-Free Workplace Program
in place at the time of the issuance of the solicitation; Respondents will be required to provide a copy
of their Drug-Free Workplace Program published at the time of the issuance of the submittal;
2. If still tied, consideration shall be given to the Respondent with the lowest price submittal amongst
the tied proposals;
3. Best and Final Offer - Within 24 hours of a request by the City, tie proposers shall submit a Best and
Final offer;
If the above options are not practical or do not result in breaking the tie, the Procurement official may
utilize a flip of the coin to resolve the tie. If time permits, the proposers involved shall be given an
opportunity to attend the coin flip. At least one (1) person shall witness the coin flip, and the contract
file shall contain the name(s) and address(es) of the witness(es) and the person supervising the coin
flip.
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
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ATTACHMENT A - INSURANCE REQUIREMENTS
A. Insurance. The successful Proposer/Contractor shall not commence any work in connection with an
agreement until it has obtained all of the required types of insurance and has provided proof of same to the
City, in the form of a certificate prior to the start of any work, nor shall the successful Proposer/Contractor
allow any subcontractor to commence work on its subcontract until all similar insurance required of the
subcontractor has been so obtained and approved. All insurance policies shall be with insurers qualified and
doing business in Florida.
B. Limits. The successful Proposer/Contractor and/or subcontractor shall maintain the types of insurance, with
at a minimum the respective limits as outlined herein:
Automobile combined single limit or $1,000,000.00
a) Automobile Bodily Injury and $ 500,000.00
b) Automobile Property Damage $ 500,000.00
Umbrella / Excess Liability
a) Each occurrence $1,000,000.00
b) Aggregate $2,000,000.00
Commercial General Liability
a) Each Occurrence $1,000,000.00
b) Medical Expense (Any one Person) $ 5,000.00
c) Personal & Adv. Injury $1,000,000.00
d) General Aggregate $2,000,000.00
e) Products – Comp/OP AGG $1,000,000.00
Professional Liability (errors and omissions) $1,000,000.00
Worker’s Compensation $1,000,000.00
Worker’s Compensation: Employers’ liability insurance which covers the statutory obligation for all persons
engaged in the performance of the work required hereunder with limits not less than per occurrence. Evidence
of qualified self-insurance status will suffice for this subsection. The CONTRACTOR understands and
acknowledges that it shall be solely responsible for any and all medical and liability costs associated with an
injury to itself and/or to its employees, sub-contractors, volunteers, and the like, including the costs to defend
the City in the event of litigation against same.
C. City as Additional Insured. Except for professional liability policies which may not permit adding the City as
an additional named insured, the successful Proposer/Contractor and/or subcontractor shall name the “City
of Winter Springs” as an Additional Insured, to the extent of the services to be provided hereunder, on all
required insurance policies, and provide the City with proof of same.
D. Certificates of Insurance. The successful Proposer/Contractor and/or subcontractor shall provide the City’s
Finance Department with a Certificate of Insurance evidencing such coverage for the duration of this
Agreement. Said Certificate of Insurance shall be dated and show:
1. The name of the insured Contractor,
2. The specified job by name and job number,
3. The name of the insurer,
4. The number of the policy,
5. The effective date,
6. The termination date,
7. A statement that the insurer will mail notice to the City at least thirty (30) days prior to any material
changes in the provisions or cancellation of the policy, and;
8. The Certificate Holders Box must read as follows:
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
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City of Winter Springs
c/o Holly Queen
1126 East State Road 434
Winter Springs, Florida 32708
Any other wording in the Certificate Holders Box shall not be acceptable. Non-conforming certificates will
be returned for correction.
*NOTE – FOR CONTRACTING PURPOSES THE CERTIFICATE OF INSURANCE MUST BE
DELIVERED TO CITY OF WINTER SPRINGS, FINANCE DEPARTMENT, 1126 EAST STATE
ROAD 434 WINTER SPRINGS, FLORIDA 32708
E. Waiver. Receipt of certificates or other documentation of insurance or policies or copies of policies by the
City, or by any of its representatives, which indicates less coverage than is required, does not constitute a
waiver of the successful Proposer’s/Contractor’s obligation to fulfill the insurance requirements specified
herein.
F. Subcontractors. The successful Proposer/Contractor shall ensure that any sub-contractor(s), hired to perform
any of the duties contained in the Scope of Services of an Agreement, maintain the same insurance
requirements set forth herein. In addition, the successful Proposer/Contractor shall maintain proof of same
on file and make readily available upon request by the City.
G. Loss Deductible Clause. The City shall be exempt from, and in no way liable for, any sums of money which
may represent a deductible in any insurance policy. The payment of such deductible shall be the sole
responsibility of the successful Proposer/Contractor and/or subcontractor providing such insurance.
H. Additional Requirements. All insurance carriers shall have AM Best Rating of at least A, and a size VII or
larger. The General Liability and Workers Compensation policies shall have a waiver of subrogation in favor
of the City of Winter Springs. The liability policies shall be Primary/Non-Contributory.
________________________________________________
AUTHORIZED SIGNATURE
_________________________________________________
Printed Name of AUTHORIZED SIGNATORY
_________________________________________________
Title
The City reserves the unilateral right to modify the insurance requirements set forth at any time
during the process of solicitation or subsequent thereto.
PLEASE ACKNOWLEDGE, SIGN AND SUBMIT WITH YOUR RESPONSE
Failure to submit this form may be grounds for disqualification of your submittal
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
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ATTACHMENT B - CONFLICT OF INTEREST AND NON-COLLUSION STATEMENT
A. This sworn statement is submitted with RFP 04-21 HQ for Auditing Services.
This sworn statement is submitted by_________________________________________ whose business address
is
[Name of entity submitting sworn statement]
______________________________________________________________________ and (if applicable) its
Federal
Employer Identification Number (FEIN) is ________________________. My name is
__________________________________________ and my relationship to the above entity is
Please print name of individual signing]
______________________________________________.
B. CONFLICT OF INTEREST
1. The entity hereby submits a proposal/offer to RFP 04-21 HQ for Auditing Services.
2. The AFFIANT has made diligent inquiry and provided the information in this statement affidavit
based upon its full knowledge.
3. The AFFIANT states that only one submittal for this solicitation has been submitted and tendered
by the appropriate date and time and that said above stated entity has no financial interest in other
entities submitting a proposal for the work contemplated hereby.
4. Neither the AFFIANT nor the above named entity has directly or indirectly entered into any
agreement, participated in any collusion or collusive activity, or otherwise taken any action which in
any way restricts or restraints the competitive nature of this solicitation, including but not limited to
the prior discussion of terms, conditions, pricing, or other offer parameters required by this
solicitation.
5. Neither the entity nor its affiliates, nor anyone associated with them, is presently suspended, or
otherwise prohibited from participation in this solicitation or any contract to follow thereafter by any
government entity.
6. Neither the entity nor its affiliates, nor anyone associated with them, have any potential conflict of
interest because and due to any other clients, contracts, or property interests in this solicitation or
the resulting project.
7. I hereby also certify that no member of the entity’s ownership or management or staff has a vested
interest in any City Division/Department/Office.
8. I certify that no member of the entity’s ownership or management is presently applying, actively
seeking, or has been selected for an elected position within City of Winter Springs government.
9. In the event that a conflict of interest is identified in the provision of services, I, the undersigned will
immediately notify the City in writing.
C. NON-COLLUSION PROVISION CERTIFICATION
The undersigned hereby certifies, to the best of his or her knowledge and belief, that on behalf of the
person, firm, association, or corporation submitting the bid certifying that such person, firm, association,
or corporation has not, either directly or indirectly, entered into any agreement, participated in any
collusion, or otherwise taken any action, in restraint of free competitive bidding in connection with the
submitted bid. Failure to submit the executed statement as part of the bidding documents will make the
bid nonresponsive and not eligible for award consideration.
D. LOBBYING CERTIFICATION
The undersigned hereby certifies, to the best of his or her knowledge and belief, that:
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
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1. No City appropriated funds have been paid or will be paid, by or on behalf of the undersigned, to
any person for influencing or attempting to influence either directly or indirectly an officer or
employee of the City, City Council Member of Congress in connection with the awarding of any City
Contract.
2. If any funds other than City appropriated funds have been paid or will be paid to any person for
influencing or attempting to influence a member of City Council or an officer or employee of the City
in connection with this contract, the undersigned shall complete and submit Standard Form-L
“Disclosure Form to Report Lobbying”, in accordance with its instructions.
By the signature(s) below, I/we, the undersigned, as authorized signatory to commit the firm, certify that the
information as provided in this Conflict of Interest and Non-Collusion Statement, is truthful and correct at the
time of submission.
_________________________________________________
AUTHORIZED SIGNATURE
________________________________________________
Printed Name of AUTHORIZED SIGNATORY
_________________________________________________
Title
PLEASE COMPLETE AND SUBMIT WITH YOUR RESPONSE
Failure to submit this form may be grounds for disqualification of your submittal
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
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ATTACHMENT C - ADDENDUM RECEIPT ACKNOWLEDGEMENT CERTIFICATION
The undersigned acknowledges receipt of the following addenda to the solicitation document(s) (Give
number and date of each):
Addendum No. Dated:
Addendum No. Dated:
Addendum No. Dated:
Addendum No. Dated:
Addendum No. Dated:
By the signature(s) below, I/we, the undersigned, as authorized signature to commit the firm, certify
that the information as provided in the Addendum Receipt Acknowledgement Certification, is
truthful and correct at the time of submission.
Proposer/Contractor Name:
________________________________________________________________________________
Mailing Address:
________________________________________________________________________________________
Telephone Number: ___________________ Fax Number: ___________________ E-mail Address:
_______________________
_____________________________________ _______________________________ FEIN:
__________________
Authorized Signature Printed Name
_______________________________________________ _________________________________
Title Date
PLEASE COMPLETE AND SUBMIT WITH YOUR RESPONSE
Failure to submit this form may be grounds for disqualification of your submittal
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
39
ATTACHMENT D - DRUG-FREE WORKPLACE CERTIFICATION
When applicable, the drug-free certification form below must be signed and returned with the response.
In order to have a drug-free workplace program, a business shall:
A. Publish a statement notifying employees that the unlawful manufacture, distribution, dispensing, possession, or use
of a controlled substance is prohibited in the workplace and specifying the actions that will be taken against
employees for violations of such prohibition.
B. Inform employees about the dangers of drug abuse in the workplace, the business' policy of maintaining a drug-free
workplace, any available drug counseling, rehabilitation, and employee assistance programs, and the penalties that
may be imposed upon employees for drug abuse violations.
C. Give each employee engaged in providing the commodities or contractual services that are under bid a copy of the
statement specified in the first paragraph.
D. In the statement specified in the first paragraph, notify the employees that, as a condition of working on the
commodities or contractual services that are under bid, the employee will abide by the terms of the statement and
will notify the employer of any conviction of, or plea of guilty or nolo contendere to, any violation of Chapter 893,
Florida Statutes, or of any controlled substance law of the United States or any state, for a violation occurring in the
workplace no later than five (5) days after such conviction.
E. Impose a sanction on, or require the satisfactory participation in, a drug abuse assistance or rehabilitation program
if such is available in the employee's community, by any employee who is so convicted.
F. Make a good faith effort to continue to maintain a drug-free workplace through implementation of the foregoing
provisions.
By the signature(s) below, I/we, the undersigned, as authorized signatory to commit the firm, certify that the information as
provided in the Drug-Free Workplace Certification, is truthful and correct at the time of submission.
_________________________________________________
AUTHORIZED SIGNATURE
_________________________________________________
Printed Name of AUTHORIZED SIGNATORY
_________________________________________________
Title
PLEASE COMPLETE AND SUBMIT WITH YOUR RESPONSE
Failure to submit this form may be grounds for disqualification of your submittal
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
40
ATTACHMENT E - ORGANIZATIONAL INFORMATION
The Proposer must include a copy of their State Certificate of Good Standing/Articles of Incorporation, which lists the corporate
officers. In addition to the aforementioned documents the Proposer/Proposer must include necessary information to verify
the individual signing this proposal/bid and or any contract document has been authorized to bind the corporation. Examples
include:
A. A copy of the Articles of Incorporation listing the approved signatories of the corporation.
B. A copy of a resolution listing the members of staff as authorized signatories for the company.
C. A letter from a corporate officer listing the members of staff that are authorized signatories for the company.
TYPE OF ORGANIZATION
(Please place a check mark () next to applicable type)
Corporation Partnership Non-Profit
Joint Venture Sole
Proprietorship Other (Please specify)
State of Incorporation
Principal Place of Business
(Enter Address)
Federal I.D. Number
By the signature(s) below, I/we, the undersigned, as authorized signatories to commit the firm, certify that the
information as provided in the Organizational Information, is truthful and correct at the time of submission.
Proposer/Contractor Name:
________________________________________________________________________________
Mailing Address:
________________________________________________________________________________________
Telephone Number: ___________________ Fax Number: ___________________ E-mail Address:
_______________________
_____________________________________ _______________________________ FEIN:
__________________
Authorized Signature Printed Name
_______________________________________________ _________________________________
Title Date
PLEASE COMPLETE AND SUBMIT WITH YOUR RESPONSE
Failure to submit this form may be grounds for disqualification of your submittal
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
41
ATTACHMENT F - REFERENCES
The Firm shall complete and submit this Reference Form as a part of their bid response. Provide a minimum of five (5)
projects performed by the Firm and completed within the last ten (10) years, which are similar type, scope, and complexity.
(A Reference from City of Winter Springs is not acceptable). The contact person provided shall be a person who has personal
knowledge of the Proposer’s performance for the specific requirements listed and is aware the City may be contacting them.
Project #1:
Project Name:
Type of Project/Service:
Address:
Contracting Agency/Client:
Contact Name and Phone #:
Contact Email Address and Fax #:
Contract Amount: Date Work Performed:
Project #2:
Project Name:
Type of Project/Service:
Address:
Contracting Agency/Client:
Contact Name and Phone #:
Contact Email Address and Fax #:
Contract Amount: Date Work Performed:
Project #3:
Project Name:
Type of Project/Service:
Address:
Contracting Agency/Client:
Contact Name and Phone #:
Contact Email Address and Fax #:
Contract Amount: Date Work Performed:
Project #4:
Project Name:
Type of Project/Service:
Address:
Contracting Agency/Client:
Contact Name and Phone #:
Contact Email Address and Fax #:
Contract Amount: Date Work Performed:
Project #5:
Project Name:
Type of Project/Service:
Address:
Contracting Agency/Client:
Contact Name and Phone #:
Contact Email Address and Fax #:
Contract Amount: Date Work Performed:
PLEASE COMPLETE AND SUBMIT WITH YOUR RESPONSE
Failure to submit this form may be grounds for disqualification of your submittal
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
42
ATTACHMENT G - CONTRACTOR CERTIFICATION REGARDING SCRUTINIZED COMPANIES
Section 287.135, Florida Statutes, prohibits companies from bidding, submitting proposals, entering into, or renewing contracts
with a local government for goods or services that are on the Scrutinized Companies with Activities in Sudan List, on the
Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List or is engaged in business operations in Syria.
Both lists are created pursuant to Section 215.473, Florida Statutes.
In addition, regardless of contract value, the companies shall not be listed on the Scrutinized Companies that Boycott Israel
List, created pursuant to Section 215.4725, Florida Statutes, or be engaged in a boycott of Israel if bidding, submitting
proposals, entering into, or renewing contacts with a local government for goods and services.
As the person authorized to sign on behalf of the company, I hereby certify that the company identified below is not listed on
the Scrutinized Companies with Activities in Sudan List, is not listed on the Scrutinized Companies with Activities in the Iran
Petroleum Energy Sector List or is engaged in business operations in Syria. In addition, the company is not listed on the
Scrutinized Companies that Boycott Israel List, created pursuant to Section 215.4725, Florida Statutes, or is engaged in a
boycott of Israel.
I further understand that pursuant to the Florida Statutes, the submission of a false certification, being placed on any of the
Lists as indicated herein, conducting business operations with Syria, or boycotting Israel may subject the company to
termination of the agreement, civil penalties, attorney’s fees, and/or costs.
By the signature(s) below, I/we, the undersigned, as authorized signatory to commit the company, certify that the information
as provided in this Contractor Certification Regarding Scrutinized Companies, is truthful and correct at the time of
submission.
Proposer/Contractor Name:
________________________________________________________________________________
Mailing Address:
________________________________________________________________________________________
Telephone Number: ___________________ Fax Number: ___________________ E-mail Address:
_______________________
_____________________________________ _______________________________ FEIN:
__________________
Authorized Signature Printed Name
_______________________________________________ _________________________________
Title Date
PLEASE COMPLETE AND SUBMIT WITH YOUR RESPONSE (when applicable)
Failure to submit this form may be grounds for disqualification of your submittal
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
43
ATTACHMENT H - PRICE PROPOSAL AND ACCEPTANCE OF TERMS
The Price Proposal Form (spreadsheet), consisting of one (1) page, is hereby incorporated into the
solicitation and made available as an individual document to be downloaded from DemandStar at the
following link https://www.demandstar.com/app/agencies/florida/city-of-winter-springs-purchasing-
department/procurement-opportunities/788dff02-ceb4-4081-9c8d-8196ecbbf31a/or the City’s website
https://www.winterspringsfl.org/rfps. Proposer should complete and fill in all line items within worksheet in
the workbook.
.
I/we, the undersigned, as authorized signatory to commit the firm, do hereby accept in total all the terms and conditions stipulated and
referenced in this RFP document and do hereby agree that if a contract is offered or negotiated it will abide by the terms and conditions
presented in the RFP document or as negotiated pursuant thereto. The undersigned, having familiarized him/herself with the terms of the
RFP documents, local conditions, and the cost of the work at the place(s) where the work is to be done, hereby proposes and agrees to
perform within the time stipulated, all work required in accordance with the Scope of Services and other documents including Addenda, if any,
on file at the City of Winter Springs Finance Department for the price(s) as set forth herein in the Price Proposal Form. The signature(s)
below are an acknowledgment of my/our full understanding and acceptance of all the terms and conditions set forth in this RFP document or
as otherwise agreed to between the parties in writing.
Proposer/Contractor Name: ______________________________________________________________
Mailing Address: _______________________________________________________________________
Telephone Number: ___________________ Fax Number: ___________________ E-mail Address:
_____________________
____________________________________ _________________________________ FEIN:
___________________
Authorized Signature Printed Name
____________________________________ _________________________________
Title Date
PLEASE COMPLETE AND SUBMIT WITH YOUR RFP RESPONSE
Failure to submit this form may be grounds for disqualification of your submittal
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
44
ATTACHMENT I - STATEMENT OF “NO BID SUBMITTAL”
If you do not intend to submit on this solicitation, please complete and return this form prior to the date shown for
receipt of proposals to: City of Winter Springs, Finance Department , 1126 East State Road 434, Winter Springs,
Florida 32708.
I/WE HAVE DECLINED TO SUBMIT A BID FOR RFP 04-21 HQ, titled Auditing Services for the following
reason(s): [Please place a check mark () next to the reason(s) as applicable]
() Reason
Bid requirements too "restrictive".
Insufficient time to respond to the Invitation to Bid.
We do not offer this service.
Our schedule would not permit us to perform.
Unable to meet requirements.
Unable to meet insurance or bond requirements.
Scope of Services unclear (please explain below).
Other (please specify below).
REMARKS:
__________________________________________________________________________________________
__________________________________________________________________________________________
__________________________________________________________________________________________
Company Name:
________________________________________________________________________________________
Mailing Address:
________________________________________________________________________________________
Telephone Number: ___________________ Fax Number: ___________________ E-mail Address:
_______________________
_____________________________________ _______________________________ FEIN:
__________________
Authorized Signature Printed Name
_______________________________________________ _________________________________
Title Date
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
45
EXHIBIT 1 - SCOPE OF WORK
A. Description of City Structure.
1. Form of Government.
The City operates under a Commission/Manager form of government and provides the
following services to its residents:
a. Police;
b. Construction and maintenance of streets, bridges, sidewalks, storm drainage, public
parks, community, and recreational facilities;
c. City planning, zoning, subdivision and building code regulation, and enforcement;
d. Supervised recreation programs;
e. Water, sewer, and reclaimed water services;
f. Residential solid waste collection services.
2. Fiscal Year Definition.
The City’s fiscal year commences on October 1st and ends on September 30th.
3. Fund Structure.
Fund Type Number of
Individual
Funds
Budget – FY 2021
General Fund 1 $16,883,194
Enterprise Funds 4 $18,705,962
Special Revenue Funds 11 $11,901,759
Special Assessment Funds 6 $784,735
Capital Projects Funds 5 $1,125,570
Debt Service Funds 3 $1,280,001
NOTE: Other funds to be audited may be added throughout the term of the awarded
agreement.
4. Pension Plans.
The City maintains a single-employer defined benefit pension plan that provides retirement
benefits to City employees. The pension plan is maintained as a Pension Trust Fund and is
included with the fund financial statements. This pension plan does not issue a stand-alone
financial report. General employees hired on or after October 1, 2011 are no longer eligible
for the defined benefit pension plan, but are eligible for the City’s defined contribution plan.
Employees hired as sworn police officers or hired as forensic professionals on or after
October 1, 2011 will continue to participate in the defined benefit plan. In October 2008, the
City consolidated fire services with Seminole County, and firefighters were given the option
to either remain in the City’s pension plan or enroll in the County’s pension plan. As a result,
27 firefighters elected to remain in the City’s pension plan of which 1 remains who is no
longer an employee of the City. The Board of Trustees of the plan are appointed by the City
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
46
Commission to make advisory recommendations regarding the plan’s investment and
portfolio strategies. Any recommendations are then taken back to the Commission for final
approval.
5. Basis of Accounting.
a. All Governmental funds are accounted for using the modified accrual basis of
accounting.
b. All Proprietary and Pension Trust funds are accounted for using the accrual basis of
accounting.
c. The City last had a Schedule of Expenditures of Federal Awards for the year ended
September 30, 2019. The City’s grant volume is inconsistent from year to year and
more often than not, the City does not have a Schedule of Expenditures of Federal
Awards or Schedule of Expenditures of State Awards. However, should the City
experience or incur activity for any of the items outlined herein, the successful
proposer shall provide and include the necessary work to include such activity as
part of the annual audit.
6. Computer System.
The City financial application software is the New World platform provided by Tyler
Technologies.
B. Scope of Services.
The City desires the Auditor to express an opinion on the fair presentation of its Comprehensive
Annual Financial Report in conformity with generally accepted accounting principles.
The City also desires the Auditor to express an opinion on the fair presentation of its combining
and individual fund financial statements and schedules in conformity with generally accepted
accounting principles.
The City does not expect to be subject to Single Audit Examination in every year of the awarded
contract. If necessary, the City desires the Auditor to express an opinion on compliance and
internal control in accordance with Office of Management and Budget (OMB), 2CFR Part 200 –
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards (“Super Circular”), as amended.
1. Auditing Standards.
Each annual audit shall be performed in accordance with:
a. Statements issued and adopted by the Governmental Accounting Standards Board;
b. The standards set forth for financial audits in the U.S. General Accounting Office’s
(GAO), Government Auditing Standards (1988), as amended;
c. The provisions of the Federal Single Audit Act, as amended;
d. Office of Management and Budget (OMB), 2CFR Part 200 – Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Super
Circular”), as amended;
e. Florida Statutes Section 11.45, and/or any other applicable Statutes, as amended;
f. State of Florida Department of Banking and Financial Regulations, as amended;
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
47
g. Rules adopted by the State of Florida Auditor General for form and content of local
governmental entity audits, as amended;
h. Generally accepted auditing standards as set forth by the American Institute of
Certified Public Accountants (AICPA), as amended;
i. Audits of State and Local Governmental Units (Revised) – AICPA Audit and
Accounting Guide, as amended; and
j. Any other applicable Federal, State and/or local laws or regulations as amended.
2. Reports to be Issued.
Following the completion of each annual audit; the Auditor shall prepare, issue, and
provide:
a. A report on the fair presentation of the financial statements as a whole, in conformity
with generally accepted accounting principles;
b. A report on compliance with laws and regulations;
c. A report on the internal control structure based on the Auditor’s understanding of the
internal control structure and assessment of control risk;
d. As applicable, a schedule of findings and questionable costs;
e. A report on compliance and on internal control over financial reporting based on an
audit of financial statements performed in accordance with Government Accounting
Standards;
f. A report on compliance and on internal control over compliance with laws and
regulations related to major Federal and/or State financial assistance programs and
any other reports required for compliance with Federal and/or State grants in the
event the City receives Federal and/or State financial assistance;
g. Fraud and Illegal Acts: The Auditors shall be required to issue an immediate written
report to the City Manager and the City Commission of all fraud and illegal acts or
indications of illegal acts of which they become aware; and
h. A management letter in accordance with Section 10.554(1)(i), Rules of the Auditor
General.
i. Any additional reports as may be required by Florida Statute or other regulatory
body.
The Auditor shall submit a signed audit report on the fair presentation of the financial
statements in conformity with generally accepted accounting principles no later than
March 15th, for the previous fiscal year ending September 30th, along with the other
required reports mandated by Government Auditing Standards, the Single Audit Act, and
the Auditor General of the State of Florida.
3. Report Preparation.
The Auditor will be responsible for the preparation and editing, of the Comprehensive Annual
Financial Report, to include all notes, and required supplementary information (RSI). The
City will be responsible for the review, printing and distribution of the Comprehensive Annual
Financial Report and related notes and RSI.
4. Assistance to be provided to the Auditor.
a. City’s Finance Department Support: The City’s Finance Department and responsible
management personnel will be available during the audit to assist the Auditor in
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
48
providing additional information, documentation, and explanations. The Finance
Director of the City, or designee, will act as coordinator for the audit.
b. Work Area, Telephones, Photocopying and Fax Machines: The City will provide
reasonable workspace, telephone access, printers, copiers, and internet access for
the on-site audit staff.
C. Special Considerations.
1. The auditor will agree to immediately notify the City if the Board of Accountancy or any other
regulatory agency requests a review of the audit work papers concerning the City or any
government client audited by the firm’s local office.
2. The City will expect immediate compliance with any expanded scope definitions and will
consider fee adjustment where significant change can be demonstrated which will materially
affect what the City should have expected the auditor to accomplish at the time of fee
determination
3. If the City issues debt during the contract period for which the official statement contains
financial statements and the report of independent accounts, the firm shall be required to
issue a “consent and citation of expertise” as auditor and any necessary “comfort letters” at
a cost to be negotiated with the City.
4. The City anticipates submitting its financial statement in order to receive the Certificate of
Achievement for Excellence in Financial Reporting from the Government Finance Officers
Association. It is anticipated that the Auditor will provide technical assistance and review the
report for compliance with the requirements of that program prior to submission.
5. The Auditor will assist the City in complying with changes in reporting requirements to
remain in conformity with generally accepted accounting principles. This may include
technical assistance in preparation of new statements and footnote disclosures.
D. Working Papers Retention and Access.
All working papers and reports must be retained, at the Auditor's expense, for a minimum of five
(5) years, unless the firm is notified in writing by the City of the need to extend the retention
period. The Auditor will be required to make working papers available, upon request, to the
following parties or their designees:
1. City of Winter Springs;
2. U.S. General Accounting Office (GAO);
3. Parties designated by the Federal or State agencies or by the City as part of an audit
quality review process;
4. Auditors of entities of which the City of Winter Springs is a sub-recipient of grant
funds; and
5. The Auditor shall respond to the reasonable inquiries of successor auditors and allow
successor auditors to review working papers relating to matters of continuing
accounting significance.
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
49
E. Annual Audit Timeline Requirements.
1. Time Schedule for Each Fiscal Year’s Audit.
The City and Auditor will mutually agree on a time schedule to be developed for the audit of
each fiscal year. The schedule shall include dates for completing each of the following steps
by the auditors no later than the agreed upon date for each year of the audit. Each of the
following should be completed by the Auditor no later than the dates indicated.
a. Interim Work: The Auditor shall complete interim work no later than October 31st of
the subsequent fiscal year to be audited.
b. Detailed Audit Plans: The Auditor shall provide a detailed audit plan and a list of all
schedules to be prepared by the City no later than September 30th of each year.
c. Fieldwork: The Audit shall commence no sooner than November 15th unless a
different date is approved by the City and shall complete all fieldwork by February
15th of each year.
d. Comprehensive Annual Financial Report draft for review by the City by March 1st .
e. Issuance of Reports and Financial Attestation: The Auditor shall have all required
reports ready for issuance by March 15th of each year.
f. Any requested changes to the above stated dates must be provided in writing to the
Finance Director at least one week prior to the scheduled due date. The Finance
Director, at his/her sole discretion may accept or reject proposed changes.
2. Entrance Conferences, Progress Reporting and Exit Conferences.
There shall be an entrance conference with key City personnel no later than September
30th of each year. Progress conferences will be held with key City personnel throughout
the engagement. An exit conference will be held with key City personnel, the Finance
Director and/or his/her designee before the final issuance of the Comprehensive Annual
Financial Report. The Auditor shall present the Comprehensive Annual Financial Report to
the City Commission in March of each year.
F. Additional Consulting Services.
In addition to the regular audit requirements, the City of Winter Springs may request that the
successful proposer provide additional consulting services outside the performance of the
annual audit. The Auditor and the City will separately negotiate a fee for each instance that
consulting services are requested.
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
RFP 04‐21 HQ 5/14/2021
50
EXHIBIT 2 - SAMPLE STANDARD AGREEMENT FOR SERVICES
See Attached Sample Agreement
THE REMAINDER OF THIS PAGE LEFT INTENTIONALLY BLANK
CITY OF WINTER SPRINGS, FLORIDA | FINANCE DEPARTMENT
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA 32708
T: (407) 327-1800 | F: (407) 324-4753 |www.winterspringsfl.org
REQUEST FOR PROPOSAL (RFP)
RFP 04-21 HQ – AUDITING SERVICES
Due Date: June 8, 2021 – 2:00 p.m.
RFQ Compliance Checklist (as set forth in Resolution 2021-04)
For Proposer _______________________________________________
Enter firm name
An initial review was performed by the Finance Department to ensure each proposal meets the submission
requirements as set forth in the solicitation document.
The proposal was submitted by the stated deadline;
All required documents have been submitted;
All documents requiring an original signature have been signed and submitted; and
Verification through the professional regulatory agency to ensure proper professional licenses or credentials,
as required
Proposals are subject to a review and evaluation process. It is the intent of the City that all Firms
responding to RFP 04-21 HQ, who meet the minimum requirements, will be ranked in accordance with the
established criteria as provided within the solicitation. The City will consider only the responsive and
responsible submittals received during its evaluation and award process.
MINIMUM REQUIREMENTS – Section 1
In order to be considered, the firm must meet all of the following criteria:
The audit firm is independent of the City
Licensed to practice in the state of Florida
Must be in good standing and must not be listed in the System for Award Management (SAM) as an excluded
party.
Licenses: All licenses required by the Proposer, whose businesses and professions are regulated by the
Florida Department of Business and Professional Regulation, must be active and current.
Firm shall have been in business for a minimum of five (5) consecutive years or demonstrate with written
documentation that they had ownership in a Firm with combined experience of ten (10) years and maintain an
active license to perform similar services as requested in this RFP within the State of Florida.
If the business headquarters is located outside of the State of Florida, they must be licensed to perform
services in both their home state and the State of Florida, and must have an office in the State of Florida.
Evidence of authority to conduct commercial business in the State of Florida - Provide Sunbiz report showing
your company registered as “Active”.
COMPLETENESS – Section 3
Selection dividers with tabs properly labeled with Tab letters to identify each required criteria in Section 4.
Include slip sheets indicating the tabs, in place of dividers for electronic submissions.
All attachments shall be placed under the appropriate tab for that sub-section.
Current Certificates of Insurance; and Local Business Tax Receipt, and current year W-9, shall be placed
under Tab “E” of your proposal.
Staff determination of proposal compliance with requirements: ___ Responsive ___NOT Responsive
__________________________ __________________________ ________
Staff - Print Name Signature Date
Evaluation Criteria Committee Member 1 Commissioner Rob Elliott Committee Member 2 Michael Blake (Pension BOT)Committee Member 3 Carol Conroy (Fin Dir - Casselberry)
RFP 04-21 HQ Example Calculations Example Calculations Example Calculations
Price Price Price
Evaluation Criteria Firm Name $42,500 Firm Name $42,500 Firm Name $42,500
Tab Assignment Max Points Evaluation Criteria Max Points Rating Rating %Score Evaluation Criteria Max Points Rating Rating %Score Evaluation Criteria Max Points Rating Rating %Score
A Firm’s Qualifications and Experience 35 Firm’s Qualifications and Experience 35 2 50%17.50 Firm’s Qualifications and Experience 35 3 75%26.25 Firm’s Qualifications and Experience 35 3 75%26.25
B 25 Similar Projects/References 25 3 75%18.75 Similar Projects/References 25 3 75%18.75 Similar Projects/References 25 3 75%18.75
C 30 Project Approach 30 4 100%30.00 Project Approach 30 3 75%22.50 Project Approach 30 3 75%22.50
D 10 Price Proposal/Fee Schedule 10 8.35 84%8.35 Price Proposal/Fee Schedule 10 8.35 84%8.35 Price Proposal/Fee Schedule 10 8.35 84%8.35
100 Total Score 74.60 Total Score 75.85 Total Score 75.85
Adjectival Rating Rating %Price Price Price
0 Unsatifactory 0%Firm Name $40,000 Firm Name $40,000 Firm Name $40,000
1 Below Min Stds 25%Evaluation Criteria Max Points Rating Rating %Score Evaluation Criteria Max Points Rating Rating %Score Evaluation Criteria Max Points Rating Rating %Score
2 Marginal 50%Firm’s Qualifications and Experience 35 3 75%26.25 Firm’s Qualifications and Experience 35 3 75%26.25 Firm’s Qualifications and Experience 35 3 75%26.25
3 Satisfactory 75%Similar Projects/References 25 3 75%18.75 Similar Projects/References 25 3 75%18.75 Similar Projects/References 25 3 75%18.75
4 Excellent 100%Project Approach 30 4 100%30.00 Project Approach 30 4 100%30.00 Project Approach 30 3 75%22.50
Price Proposal/Fee Schedule 10 8.88 89%8.88 Price Proposal/Fee Schedule 10 8.88 89%8.88 Price Proposal/Fee Schedule 10 8.88 89%8.88
Total Score 83.88 Total Score 83.88 Total Score 76.38
Lowest Bid $35,500 example see calc below
Proposal Examples % Calc Max Point Points Applied
$42,500 84%10 8.35 Price Price Price
$40,000 89%10 8.88 Firm Name $35,500 Firm Name $35,500 Firm Name $35,500
$35,500 100%10 10.00 Evaluation Criteria Max Points Rating Rating %Score Evaluation Criteria Max Points Rating Rating %Score Evaluation Criteria Max Points Rating Rating %Score
Firm’s Qualifications and Experience 35 2 50%17.50 Firm’s Qualifications and Experience 35 2 50%17.50 Firm’s Qualifications and Experience 35 2 50%17.50
Similar Projects/References 25 3 75%18.75 Similar Projects/References 25 3 75%18.75 Similar Projects/References 25 3 75%18.75
Project Approach 30 4 100%30.00 Project Approach 30 3 75%22.50 Project Approach 30 2 50%15.00
Price Proposal/Fee Schedule 10 10.00 100%10.00 Price Proposal/Fee Schedule 10 10.00 100%10.00 Price Proposal/Fee Schedule 10 10.00 100%10.00
Total Score 76.25 Total Score 68.75 Total Score 61.25
Total The information in this sheet is used for example puroses only
Firms Elliott Blake Conroy Score Bid administrator will fill in the tan colored fields based on the information provided by the respondants.
ABC Audit Firm 74.60 75.85 75.85 226.31 Yellow cells will be populated based on the scoring provided by each member for each respondant.
XYZ Audit Firm 83.88 83.88 76.38 244.13
123 Audit Firm 76.25 68.75 61.25 206.25
Category
Similar Projects/References
Project Approach
Price Proposal/Fee Schedule
Maximum Total Points
Members
ABC Audit Firm
XYZ Audit Firm
123 Audit Firm
ABC Audit Firm
XYZ Audit Firm
123 Audit Firm
ABC Audit Firm
XYZ Audit Firm
123 Audit Firm