SAO Sheriff Audit
| Agency: | State of Vermont |
|---|---|
| State: | Vermont |
| Level of Government: | State & Local |
| Category: |
|
| Opps ID: | NBD14408989788136304 |
| Posted Date: | Apr 24, 2024 |
| Due Date: | May 24, 2024 |
| Source: | Members Only |
| TITLE | QUESTIONS DUE | ANSWERS POSTED | DUE DATE | NO POSTING AFTER |
| SAO Sheriff Audit |
|
|
05/24/2024 04:00PM |
|
Attachment Preview
STATE OF VERMONT
OFFICE OF THE STATE AUDITOR
REQUEST FOR PROPOSALS
FOR AUDIT SERVICES IN CONNECTION WITH
THE COUNTY SHERIFFS’ DEPARTMENTS
FOR FISCAL YEARS 2024, 2025, AND 2026
Issued April 24, 2024
Due no later than 4:00 p.m, Friday May 24, 2024
Office of the Vermont State Auditor
www.auditor.vermont.gov
Contact Person: Tim Ashe, Deputy State Auditor
Tim.Ashe@vermont.gov
802-318-0903
RFP for 2014 & 2015 Audit Services for County Sheriffs’ Departments
1. INTRODUCTION AND GENERAL INFORMATION
1.1. PURPOSE
1.1.1. The State of Vermont, acting through the State Auditor’s Office (SAO), is
soliciting proposals from independent public accounting firms for the purpose of
auditing the financial statements of all fourteen (14) Vermont’s County Sheriffs’
Departments (the Departments) for FY2024, FY2025, and FY2026. All of the
Departments will be audited over every two-year period, seven one year and the
other seven the next year. In order to be considered for a contract to audit
Vermont’s Sheriffs’ departments, you must respond to this RFP in writing by
4:00 P.M. May 24, 2024.
1.2. INFORMATIONAL CONTACT
Questions concerning this request, and completed bid submissions, should be directed
to:
Tim Ashe
Deputy State Auditor
Office of the State Auditor
(802) 318-0903
Tim.Ashe@vermont.gov
1.3. BACKGROUND INFORMATION
1.3.1. In accordance with 24 V.S.A. § 290b (e), the State Auditor must biennially audit
the financial statements of each county Sheriffs’ department according to a
schedule determined by the Auditor. All Vermont Sheriffs’ Departments
operate on a fiscal year ending on June 30.
1.3.2. Financial statements for the fiscal periods ending June 30, 2024 and June 30,
2026 will be audited for the Sheriffs’ Departments of Caledonia, Essex,
Franklin, Grand Isle, Lamoille, Orleans and Rutland Counties. If a two-year
contract extension is agreed to by the SAO and the contractor, these counties
will also be audited for the fiscal year ending June 30, 2028.
1.3.3. Financial statements for the fiscal period ending June 30, 2025 will be audited
for the Sheriffs’ Departments of Addison, Bennington, Chittenden, Orange,
Washington, Windham and Windsor Counties. If a two-year contract extension
is agreed to by the SAO and the contractor, these counties will be audited for the
fiscal year ending June 30, 2027.
2. SCOPE OF SERVICES
2.1.The primary responsibility of the selected audit firm will be to conduct an audit as of
June 30 for each of the identified Sheriffs’ departments in accordance with Government
Auditing Standards, issued by the Comptroller General of the United States and the U.S.
Page 2 of 8
RFP for 2014 & 2015 Audit Services for County Sheriffs’ Departments
Government Accountability Office (GAO). A separate audit report on the financial
statements, internal controls and compliance, in accordance with generally accepted
government auditing standards, is required for the financial statements of each
Department. A letter of findings and recommendations is also expected, if applicable.
All findings should include a criteria, condition, cause and effect.
2.2.The financial statements shall cover the fiscal year ending June 30.
2.3.Financial statements should be formatted in accordance with the sample financial
statements found in Appendix H of the Uniform Accounting Manual for the County
Sheriff Departments, as prepared by the Vermont State Auditor of Accounts. This
manual can be located on our website at:
https://auditor.vermont.gov/sites/auditor/files/files/local/Sheriffs-Accounting-
Manual%20July%202021%20Revision.pdf
2.4.The performance by the contractor of services other than the audit of a Department’s
financial statements under this contract will be performed on an hourly basis at the rates
included in the contract, and will be the subject of an amendment(s) to the contract.
2.5.Copies of the final audit report will be provided in electronic PDF format to the
respective Sheriff’s department, the county’s Assistant Judges, the Department of State’s
Attorneys and Sheriffs, and to the SAO.
2.6.Contractor shall supply to the SAO all records, workpapers and reports associated with
the audits upon request. Any engagement letter between contractor and Sheriff’s
department shall include this provision.
3. DEADLINES FOR DELIVERABLES AND PROJECT COMPLETION
3.1.All work requirements must be completed and the final audit reports issued on or before
December 15 of each year, unless an exception is granted in writing by the SAO.
4. CONTRACT, BILLING AND PAYMENT PROVISIONS
4.1.CONTRACT
4.1.1. The contract to be awarded for this three-year engagement will be on a firm, fixed-
price basis, inclusive of all personnel costs, to be performed during fiscal years 2024,
2025, and 2026. The contract will be for audits of all fourteen (14) Vermont County
Sheriffs’ Departments.
The contract will establish the maximum cost for a single audit of the financial
statements of a county Sheriff’s department (price per audit), the total cost of all
audits per fiscal year, and the total cost of all audits over the three-fiscal-year period.
The SAO and the contractor have the option of renewing this contract for one (1)
two-year extension. The bidder may include the proposed prices described above for
fiscal years 2027 and 2028.
Page 3 of 8
RFP for 2014 & 2015 Audit Services for County Sheriffs’ Departments
4.1.2. The contract will establish hourly rates, by position type, for the contractor to
perform any work requested by the State Auditor other than the audits themselves.
4.1.3 A copy of the Standard State Contract for Services is attached. In addition, the final
contract will include “Attachment D”, which is attached.
4.2. BILLING AND PAYMENT
4.2.1. Upon delivery of the final audit reports to the County Sheriff, the county Assistant
Judges, the Department of State’s Attorneys and Sheriffs, and the SAO, the
contractor shall submit a separate invoice for each audit to the SAO. The SAO will
pay the contractor for each invoice after review of each Sheriff’s department’s audit
report.
5. PROPOSAL REQUIREMENTS
In order to simplify the review process and to obtain the maximum degree of comparison,
bidders are required to organize their proposals according to the following format, in the
same sequence and with the same titles.
5.1.Title Page
Proposal Title
Name of firm, local address, email address, and phone number of contact person at
contractor’s firm.
Date of the response.
5.2.Letter of Transmittal
The transmittal letter should be on the proposing firm’s letterhead and should be no
more than three pages in length. It shall include:
5.2.1. A statement that it is signed by the individual authorized to bind the firm
contractually.
5.2.2. A brief statement of the contractor’s understanding of the work to be performed.
5.2.3. A positive commitment to perform the work according to the scope of services
within the time periods.
5.2.4.
A statement as to (1) the maximum cost for the audit of the financial statements of
each county Sheriff’s department, (2) the total cost of all audits per fiscal year, and
(3) the total cost of all audits over the three-fiscal-year period. The bidder may elect
to also propose prices for (1), (2), and (3) for fiscal years 2027 and 2028, which
would be the covered by a two-year contract extension if mutually agreed upon.
5.2.5. A statement as to the hourly rates, by position type, for the contractor to perform
any work requested by the State Auditor other than the audits themselves.
Page 4 of 8
RFP for 2014 & 2015 Audit Services for County Sheriffs’ Departments
5.2.6.
Please indicate who will supervise the audit and the firm’s license number, the
names of the all persons you anticipate assigning to this engagement, including
their titles, professional designations (i.e., AICPA, VTCPA, etc.), CPA license
numbers and expiration dates, e-mail and telephone numbers.
5.2.7. A statement that the engagement staff meets the continuing education requirements
necessary to conduct Yellow Book audits.
5.3.Profile and Experience of Contractor
5.3.1. Describe firm’s specific experience in performing financial audits for government
entities within the past five years.
5.3.2.
Provide a copy of the firm’s most recent peer review and a statement of
independence that your firm and staff members assigned to the proposed audit are
free from personal or external impairments, real or perceived. Disclose any
potential impairments to independence.
5.3.3. Describe any disciplinary actions by the Vermont (or any other) Board of Public
Accountancy.
6. EVALUATION OF PROPOSALS
6.1. Evaluation Criteria
The SAO’s evaluation will give primary consideration to the following factors in
evaluating the proposals submitted:
6.1.1. Technical criteria:
6.1.1.1. Appropriate technical qualification to perform GAGAS audits.
6.1.1.2. Relevant experience for the work to be performed.
6.1.1.3. Ability and commitment to perform the audits by December 15.
6.1.2.
Cost factors
The overall cost to the State in acquiring the services outlined in this proposal will
be a significant but not dominant factor in the evaluation process. Since the SAO is
concerned with achieving maximum value from all contractors, substantial
consideration will be given to other factors including qualifications, experience and
timeliness. In particular, the SAO will place special emphasis on the quality and
thoroughness of past work performed for government entities by any potential
contractor. The State prefers, but is not required, to select the lowest cost bidder.
6.2.Scoring of Proposals
The scoring of proposals will be based upon the assignment of points to the various
evaluation criteria defined above within the following ranges:
Page 5 of 8
This is the opportunity summary page. You are currently viewing an overview of this opportunity and a preview of the attached documentation.
For more information, please visit the Publication URL Web page.
TRY FOR FREE
Not a USAOPPS Member Yet?
Get unlimited access to thousands of active local, state and federal government bids and awards in All 50 States.