Description

PRE-PROPOSAL CONFERENCE: There will not be a pre-proposal conference for this sourcing event. Direct all questions to the Q&ABoard in this sourcing event. SERVICE DESCRIPTION, FUNDING AND CONTRACTING INFORMATION PURPOSE AND OVERVIEW Multnomah County Auditor’s Office invites qualified independent certified public accounting firms to submitproposals to examine the financial statements of Multnomah County, Oregon and its three Component Units, and required “single audit” of federal programs for the fiscal years ending June 30, 2021 through and including June 30, 2025. The purpose of this Request For Proposals (RFP) is to obtain technical and cost proposals for the proposed work from fiscal year 2021 through 2025 from qualified independent public accounting firms. Our objective is to select the firm best qualified to provide:1) Audits of the County’s Comprehensive Annual Financial Report and Component Units, required bylaw to report separately:  a) Dunthorpe-Riverdale Service District No.1.  b) Mid County Service District No. 14.  c) Multnomah County Library District.2) Single Audit covering the County's Federal grants-in-aid as required by the Single Audit ActAmendments of 1996 and provisions of 2 CFR, Part 200, Subpart F.3) Information Technology (IT) Review and Recommendations Letter of the County’s technologyenvironment.4) Management Advisory letter.5) Technical assistance to County personnel on various accounting and reporting questions.6) Appropriate forms filed with Secretary of State – Audits Division. INTRODUCTION AND PROGRAM HISTORY Multnomah County Auditor is seeking proposals from qualified independent public accounting firms withdemonstrated experience in auditing Oregon municipal governments. The County Auditor proposes toengage a single firm to audit the basic financial statements and provide other auditing and accountingservices. Multnomah County Code Section 3.503 requires the County’s Auditor Committee, after consultation with the Multnomah County Audit Committee, to procure a request for proposal for the external auditor at least every five years for the County’s Comprehensive Annual Financial Report. County Resolution 07-163 and County Code, Section 3.503 (9)(b), places the responsibility for managing the contract with the County Auditor. The CPA firm of Moss Adams LLP has been the County's auditors for the past 9 14 years (fiscal years 2005-2006 through 2013-20142018-2019) and has issued unqualified opinions on the County's financial statements in each of those years. Moss Adams, LLP is currently engaged to perform the County’s 2014-2015 through 2019-2020 audits. The County is a Home Rule County with a fiscal year 2020-2021 budget of $1,826,259,771 for expenditures and budgeted resources of $2,056,368,975 (Includes all funds). Multnomah County reports can be found online as follows:Budget: http://multco.us/budget/budget-information-yearCAFR: http://multco.us/finance/financial-reports Multnomah County, Oregon as a financial and economic unit is presented in financial statements comprising several funds, and component units. The complete audited financial statements for the County, the audited component unit reports and the Single audit are available on line at the web address noted above. See Buyer Attachment 4, “Description of Funds and Accounting Systems.” The financial statements are prepared to conform with generally accepted accounting principles (GAAP) and to be in full compliance with the pronouncements of the Governmental Accounting Standards Board (GASB) and/or the Financial Accounting Standards Board (FASB) as appropriate. The auditor's opinion will be directed toward the fairness of presentation of the financial statements in accordance with GAAP. Theauditor will also provide compliance reports as required under Federal and State laws. Firms must be able to clearly demonstrate that they:1) Meet the independence standards set forth in Government Auditing Standards issued by theComptroller General of the United States; and,2) Have experience in performing municipal audits of the size and complexity of MultnomahCounty. GOALS, VALUES AND OTHER IMPORTANT CONSIDERATIONSA comprehensive financial audit is to be conducted annually and must:  a) be conducted by an external auditor;  b) include all Multnomah County funds, departments, offices, divisions and programs;  c) meet the legal requirements of a General Annual Audit as specified in ORS 297, aninvestment audit as required in ORS 294, and the single audit requirements of the federalgovernment;  d) report it was conducted in accordance with at least one of the following:     A) Generally Accepted Auditing Standards;     B) Generally Accepted Government Auditing Standards;     C) Government Accounting Auditing and Financial Reporting Requirements;     D) State and federal rules and regulations; and     E) Audits of State and Local Government Units requirements established by the AmericanInstitute of Certified Public Accountants.  e) state whether the books and records were kept in accordance with Generally Accepted Accounting Principles. The County values, supports and nurtures diversity, and will have the expectation that any firmcontracting with the County will become a partner in fostering diversity with dignity and respect. TARGET POPULATION SERVED This proposal serves the residents of Multnomah County as well as the Board of County Commissioners and employees of Multnomah County. GEOGRAPHIC BORDERS/LIMITATIONS & SERVICE AREAS Not Applicable. FUNDING The cost for the annual external audit is included in the County’s annual budget. Examples of previous year’s expenditures are provided at Buyer Attachment 3. This data is provided as a guide and no guarantee is made as to its applicability for the future. MATCH REQUIREMENTS Not Applicable. SCOPE OF SERVICES Required services: The successful Proposer shall perform all of the professional services listed below1) Audits of the County’s financial statements as required under Generally Accepted AuditingStandards and the Minimum Standards for Audits of Oregon Municipal Corporations. Contractorwill provide one electronic version of the audit reports to the County for inclusion in its publishedCAFR (The County will print and assemble its CAFR).2) “Single Audits” covering the County’s federal awards in accordance with the U. S. Office ofManagement and Budget (OMB) Title 2 CFR, Part 200, Subpart F, and related necessaryreports pertaining to the County’s internal control, compliance with applicable laws, regulations,grants and contracts, and the Schedule of Expenditures of Federal Awards.3) “Management recommendations” letters will be submitted annually for each audit to the CountyAuditor, Chief Financial Officer, and presented to the Audit Committee. The letters shall includeany findings, observations, opinions, comments or recommendations relating to internal control,accounting systems, data processing, compliance with laws, rules and regulations or any othermatters that come to the attention of the independent auditor during the course of the audit.4) IT review and recommendations letter of the County’s technology environment will be submittedto management prior to the start of final audit fieldwork. The letter will include any findings,observations and recommendations based on the review of the County’s information systemsand enterprise software.5) Other Services – Technical Assistance. As part of the routine activities directly related toperformance of the audits under this Agreement, the successful Proposer will provide advice orassistance to the County throughout each contract year, at the request of the County. Suchadvice and assistance shall include but not be limited to the following:  a) The County has been awarded the Government Finance Officers Association (GFOA)Certificate of Achievement for Excellence in Financial Reporting for thirty-fiveconsecutive years through fiscal year 2019. The County intends to annually submit itsCAFR to the GFOA Certification program and to continue to receive the award. TheCounty may require minor assistance from the Contractor relating to presentation ordisclosure issues.  b) Responding to the County’s questions on accounting, reporting or internal control aspart of the audit.  c) Providing advice to the County and related entities on accounting matters as anancillary part of the overall audit.  d) Providing to the County and related entities information that is readily available to thesuccessful Proposer, such as best practices, when the County requests this or whenthe successful Proposer feels such information will be in the best interests of theCounty. This readily available information will include any benchmarking studies usedby the successful Proposer during the audits’ analytical review procedures, or inreporting audit results to illustrate any audit findings or best practicesrecommendations. If the County were to ask the successful Proposer for some special study, that would fall outside this RFP.     *These “Other Services” will be provided without additional compensation because they are partof the contracted audits.     *When providing these “Other Services”, the successful Proposer will take care not to impair theirindependence, as described in Government Auditing Standards.6) Training. Providing County staff with requested education and training on matters within thetechnical expertise of the successful Proposer, up to six CPE credits each year, that areaccepted and approved by the Oregon Board of Accountancy. The County’s contract managerand project manager will make reasonable efforts to agree upon a schedule of training courseswith the successful Proposer.7) Non-Audit Services. The successful Proposer shall provide limited technical advice orassistance throughout each contract year, at the request of the County’s project manager. Ifrequested, the successful Proposer will provide such non-audit services, up to forty hours inany year to the County and its related entities combined. Any requested advice orassistance will be of a type which the Government Auditing Standards considers to be non-auditservices. Such advice and assistance shall include but not be limited to the following:  a) Consultation and assistance as necessary and requested by the County about theiradoption of appropriate accounting standards.  b) Provide the County with counsel and advice on reformatting financial statements toreflect any future GASB/FASB pronouncements and other applicable regulations.  c) Provide County with assistance in research on accounting and financial reportingtreatments when requested. When providing non-audit services, the successful Proposer will take care not to impair itsindependence, as described in in AICPA generally accepted auditing standards and GovernmentAuditing Standards, regarding its ability to perform the financial statement audits or the federalcompliance audit included in this RFP. The County shall provide the successful Proposer withthe appropriate assurance that County’s management assumes all management responsibilitiesfor any non-audit services performed, and accepts responsibility for the results of the non-auditservices. It will be the successful Proposer’s responsibility to obtain these appropriateassurances. The successful Proposer will track the hours of non-audit services provided duringeach year, and will communicate this data to the contract manager by means of the monthlyinvoices. The contract manager will share this information with the project manager through theaudit cycle so they do not exceed the allotted hours. In the event that the County exceeds theallotted hours (forty) in any year, the successful Proposer must cease to provide non-auditservices unless and until an appropriately approved Contract amendment increases the hoursfor these services and the related compensation. Special Studies or AssistanceThe contract with the successful Proposer will include the requirement that the successful Proposeragrees to notify the County’s contract manager when it is asked to perform by any County staff, and itintends to propose on or contract for other work not encompassed by the contract resulting from this RFP.Such notifications shall be in writing (including by e-mail) and include the name of the requesting party ordepartment and the nature, the scope of the work requested, and the RFP number if applicable. Any special studies or assistance not encompassed by the contract resulting from this RFP shall benegotiated separately by the successful Proposer with the requesting County department or office inaccordance with the County’s Purchasing Rules. The successful Proposer will take care not to impair its independence, as described in AICPA generallyaccepted auditing standards and Government Auditing Standards, regarding its ability to perform thefinancial statement audits or the federal compliance audit of this Agreement. Project Administration:1) Contract Management: The County Auditor is responsible for the audit contract for the County.The Contract Manager assigned to the project is Jennifer McGuirk, MPA, CIA, MultnomahCounty Auditor or her designee. The County Auditor, or her designee, shall be copied on allcorrespondence and included in all meetings between the Contractor and County Management.The County’s Chief Financial Officer, or their designee, will serve as the project manager. TheProject Manager will require weekly progress meetings during the interim and fieldwork stages ofthe audits. Meetings during the planning and completion and reporting phases of the audits willbe scheduled on an as needed basis as determined by the County.2) Scheduling: The Contractor will commence the audit at a mutually agreeable date as determinedduring the planning meeting to discuss the audit approach and timing between the Contractor,County Auditor, County Chief Financial Officer and appropriate County staff prior to formalizingthe Contract. Management’s scheduling preference of the work to be performed per the contractis the following:  a) Two to three weeks of interim financial statement fieldwork (May – July) to include preliminaryplanning, analytical reviews, internal control and transaction cycle testing, auditing the County’sdebt transaction cycle and the County and component unit’s budget processes.  b) One week scheduled for the information systems review (May-July). The IT review is to becompleted prior to the start of final fieldwork for the financial statement audit.  c) Two to three weeks of Single Audit fieldwork (June – August) depending on the management’sability to prepare an interim Schedule of Expenditures of Federal Awards.  d) Final fieldwork for the financial statement audit and the Single audit to begin the first week inOctober or thereabouts and alternate one week on-site at the County’s offices and one week offto allow management time to prepare the CAFR and related reports.3) Work Performed by the County: Buyers Attachment 5 contains a general list of auditworkpapers prepared by County staff and readily available to the Contractor. The final list ofaudit schedules and assistance to be provided by County staff will be developed jointly withthe successful firm prior to completion of the Agreement and will be incorporated therein. TheCounty will make available sufficient staff hours as is required to meet with the firm and providethe schedules and assistance necessary. FISCAL REQUIREMENTS AND REPORTING Fiscal requirements and reporting necessary under the contract resulting from this solicitation will followprofessional auditing standards and will become the actual deliverables of the resulting contract. Specificstandards, reporting and types of reports are dictated by State and Federal law as follows:State of Oregon - OAR 162, Division 10 (Minimum Standards for Audits of Oregon MunicipalCorporations) along with ORS Chapter 297.405 to 297.740 and 297.990. The County isrequired to have their accounts and fiscal affairs audited annually by an independent auditorin accordance with generally accepted auditing standards as promulgated by the AmericanInstitute of Certified Public Accountants (AICPA) Federal - Single Audit Act Amendments of 1996 and Title 2 CFR part 200, subpart F. The Single Audit Act requires audits of local governments that expend federal funds in excess of $750,000 in a fiscal year. The County expends well beyond this threshold and therefore, is required to have a financial audit and federal compliance audits in accordance with these requirements on an annual basis. PERFORMANCE MEASURES/PERFORMANCE CONTRACTING Professional services provided under the contract resulting from this solicitation will be measured againstprofessional standards of the certifications required to perform services, as well as the timelines agreedbetween the County and successful proposer. Additional performance measures, if necessary, will benegotiated between the parties in the final contract. CONTRACT NEGOTIATION The County will initiate contract negotiations with the responsive and responsible Proposer with thehighest scoring proposal. Multnomah County may, at its option, elect to negotiate general contractterms and conditions, services, pricing, implementation schedules, and such other terms as theCounty determines are in the County’s best interest. If negotiations fail to result in a contract, theCounty reserves the right to terminate the negotiations and initiate contract negotiations with the nexthighest scoring responsive and responsible Proposer. This process may continue until a contractagreement is reached. The County prefers that the audit teams do not change their staff throughout the periods they are on site, and that this audit is the focus of the successful Proposer, its partners, managers and staff during the onsite work. The contract with the successful Proposer will include the requirement that any changes in senior-level audit staff, managers or partner during assignments must be replaced by staff with comparable experience and skill level, with no increase in cost to Multnomah County. Such changes must be requested in writing and approved by Multnomah County before being made. CONTRACT AWARD Through this RFP process, the County is seeking to award one contract. Award, as determined by theCounty, will be made to the responsible Proposer whose Proposal the County determines is mostadvantageous to the County based on the evaluation process and evaluation factors described in thisRFP. The County reserves the right to select Proposers who have submitted a proposal scoring fewerpoints than a higher scoring proposal based on the Proposer’s ability to best meet the County’sprogrammatic needs. If a Proposer who has submitted a proposal that has scored fewer points isrecommended for selection, the Board of County Commissioners must approve the award. The selected Proposer shall have the responsibility to carry out the contract and shall be the only entityrecognized to receive payment from the County. Multnomah County strongly encourages the participation of Minority-Owned, Women-Owned, and Emerging Small Businesses and Organizations in providing these services. CONTRACT TERM The initial contract term is anticipated to be three (3) years with the County’s option to renew the contractfor two (2) additional one (1) year terms. The County reserves the right to issue any resulting contract inany annual increment for up to five (5) years. COMPENSATION AND METHOD OF PAYMENT It is expected that the majority of services provided under the contract resulting from this solicitation will bein a Fixed Price structure, where one price is paid for each of the audit services set out in this RFP.However, there may also be supplemental unit rates for additional consultation and work based on thedelivery of a defined unit such as hour of service at a specific professional level. COOPERATIVE PURCHASING Not Applicable. INSURANCE REQUIREMENTS The Proposer awarded a Contract as a result of this RFP will be required to provide the insurancedescribed in Exhibit 2 of the attached sample Multnomah County Services Contract.Minimum insurance requirements:Type of Insurance Per Occurrence AggregateProfessional Liability $1,000,000 $2,000,000Commercial General Liability $1,000,000 $2,000,000Commercial Auto Liability $1,000,000 N/A INSTRUCTIONS FOR SUBMITTING PROPOSALS JOINT PROPOSALS Joint proposals will not be considered. MULTIPLE OR ALTERNATE PROPOSALS Multiple or alternate proposals shall not be accepted. In the event a proposer submits alternate proposals, butclearly indicates a primary proposal, it shall be considered for award as though it were the only proposal submittedby the proposer. PANDEMIC PRECAUTIONS During all time periods involving a health pandemic, the Awarded Proposer should ensure reasonable precautions are taken at the work site such as, but not necessarily limited to, requiring mask wearing, social distancing where possible, employees staying home if sick, and self temperature checks prior to arrival on site. A pandemic safety plan will be negotiated with the Library during contract negotiations. Awarded Proposer must be in compliance with all federal, state, county, and city mandates. https://www.myoregon.gov/2020/03/25/rules-and-resources-for-oregon-construction-workers-and-contractors/ MINIMUM REQUIREMENTS At the time of proposal submission, Proposers must meet the following minimum requirements. Failure to provide any of the required documents or meet any of the below requirements shall result in rejection of the proposal. 1) The Proposal response must be received by Multnomah County Purchasing no later than 4:00 P.M. local Portland time on the proposal submission deadline.2) Proposer Representations and Certifications: The Proposer must certify that they agree to theProposers Representation and Certification terms in the Pre-requisite page of the Sourcing Event. At the time of Contracting, Proposers must meet the following minimum requirements. Failure to provideany of the required documents or meet any of the below requirements shall result in a determination of nonresponsiveness and may result in award to the next highest proposer. 1) Proposers must be legal entities, currently registered to do business in the State of Oregon (per ORS60.701).2) Proposers must submit verification that all insurance requirements are met.3) Proposers must have a completed Pre-Award Risk Assessment if federal funds are used for this Sourcing Event. (See Procedural Instructions in the Buyer Attachments page of this Sourcing Event.) MULTI STAGE SOURCING EVENT The County will follow an optional multi-stage RFP process that may incorporate the followingpotential steps in the Multco Marketplace Portal:     Written proposal utilizing the systems Panel Questionnaire;     Oral evaluations; and     Best and Final Offer (BAFO) The first stage (Stage 1) for this sourcing event will be the written proposals utilizing the systemsPanel Questionnaire. Any additional follow-on stages will be determined based on the results ofthe first stage, unless the County determines in its sole discretion to award based on the results ofthe first stage. The County reserves the right, at its sole discretion, to modify, adjust or cancel individual stepsand go directly to award.

Attachments

This project has the following solicitation documents. You will need to visit the agency's original website to download these documents.

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