REQUEST FOR PROPOSAL FOR AUDIT SERVICES FORT PECK TRIBES

Transcription

1 REQUEST FOR PROPOSAL FOR AUDIT SERVICES FORT PECK TRIBES FORT PECK TRIBES CENTRAL ADMINISTRATION 501 MEDICINE BEAR ROAD P.O. BOX 1027 POPLAR, MONTANA KEY INFORMATION: Opening Date: December 6, 2016 Closing Date: December 23, 2016 Contact: Delivery Address: Randall R. Redpath, Chief Financial Officer (406) Fort Peck Tribes % Randall R. Redpath, CFO P.O. Box 1027 Poplar, Montana 59255

2 I. INTRODUCTION Term of Engagement II. NATURE OF SERVICES REQUIRED General Scope of Work to be Performed Detailed Audit Plan Date Final Report is Due Auditing Standards to be Followed Reports to be Issued Special Considerations III. IV. DESCRIPTION OF THE GOVERNMENT, PROPRIETARY FUNDS AND COMPONENT UNITS Background Information Governmental Funds Proprietary Funds Component Units ASSISTANCE TO BE PROVIDED TO THE AUDITOR Finance Department and Clerical Assistance V. PROPOSAL REQUIREMENTS License to Practice in the State of Montana General Requirements VI. VII. VIII. IX. EVALUATION PROCEDURES Evaluation Criteria Mandatory Elements Expertise and Experience Audit Approach Additional Information to be Provided by the Proposer COVENANTS AGAINST KICKBACKS RESERVATIONS DISPUTE RESOLUTION CONTRACTOR CERTIFICATION REGARDING DEBARMENT, SUSPENSION AND OTHER RESPONSIBILITY MATTERS

3 I. INTRODUCTION The Fort Peck Tribes are requesting proposals from reasonable, responsive, responsible, and qualified firms of certified public accountants to audit all financial statements of the Fort Peck Tribes; which includes all governmental, proprietary funds and component units for the fiscal year ended September 30, 2016, with the option of auditing its financial statements for each of the four (4) subsequent years. Due to timing constraints and previous commitments, the first year of audit services will not include the Fort Peck Community College and the Fort Peck Gaming Operations. Therefore, the approved firm will have to make a decision as to whether or not it will assume responsibility for the work of those auditors. These audits are to be performed in accordance with generally accepted auditing standards, as set forth by the American Institute of Certified Public Accountants; the standards for financial audits, as set forth in the U.S. General Accounting Office of Governmental Auditing Standards; the provisions for the Single Audit Act of 1984 (as amended in 1996); the provisions of 2 CFR Part 200, Subpart F Audit Requirements; and GASB Statement No. 34. There is no expressed or implied obligation for the Fort Peck Tribes to reimburse responding firms for any expenses incurred in the preparation of proposals in response to this request. Your proposal and proposal amount shall remain valid for a period of ninety (90) days from the closing date. To be considered for the audit engagement, five (5) copies of the proposal must be received by Randall R. Redpath, Chief Financial Officer, Fort Peck Tribes, P.O. Box 1027, Poplar, Montana 59255, on or before December 23, 2016, 5 p.m. MST. The Fort Peck Tribes reserves the right to reject any or all proposals submitted. Proposals submitted will be evaluated by selected individuals from the Fort Peck Tribes. During the evaluation process, the Fort Peck Tribes reserve the right, where it may serve the Fort Peck Tribes best interests, to request additional information or clarifications from proposers or allow corrections of errors and omissions. The Fort Peck Tribes reserve the right to retain all proposals submitted and to use any ideas in the proposal regardless of whether that proposal is selected. Submission of a proposal indicates acceptance by the firm of the conditions contained in this request for proposals, unless clearly and specifically noted in the proposal submitted and confirmed in the contract between the Fort Peck Tribes and the firm selected. It is anticipated that the selection of the firm will be completed by January 15, Following notification of the selected firm, it is expected that a contract will be executed between both parties by January 31, TERM OF ENGAGEMENT A one-year contract, with an option of four (4) additional years contemplated, subject to an annual review. Contract continuance depends on the satisfactory completion of the requirements contained within this proposal and the contract with the Fort Peck Tribes.

4 II. NATURE OF SERVICES REQUIRED GENERAL The Fort Peck Tribes are soliciting the services of qualified firms of certified public accountants to audit its financial statements, including its Governmental and Proprietary Funds, and component units for the fiscal year ending September 30, 2016, with the option to audit the Fort Peck Tribes financial statements for each of the four (4) subsequent fiscal years. These audits are to be performed in accordance with the provisions contained in this request for proposals. SCOPE OF WORK TO BE PERFORMED The Fort Peck Tribes desire the auditor to express an opinion on the fair presentation, except for the Fort Peck Gaming Operations for the first year of the audit services, which will be audited by a separate auditor, of its general purpose financial statements in conformity with generally accepted accounting principles. Since the Fort Peck Gaming Operations audit will be performed by a separate independent certified public accounting firm for the first year of audit services, the firm will have to make a decision as to whether or not it will assume responsibility for the work of that auditor. The auditor is required to audit the combining, individual fund, and account group financial statements and supporting schedules. The auditor is to provide a report on the combining and individual fund financial statements and supporting schedules based on the auditing procedures applied during the audit of the general purpose financial statements. The auditor is required to audit the schedule of expenditures of federal awards (SEFA), and is to provide a report on that schedule based on the auditing procedures applied during the audit of the financial statements. The auditor is required to audit the component units (discretely presented), except for the Fort Peck Community College for the first year of the audit services, which will be audited by a separate auditor, of the Fort Peck Tribes and express an opinion on the fair presentation of these financial statements in conformity with generally accepted accounting principles. Since the Fort Peck Community College audit will be performed by a separate independent certified public accounting firm for the first year of audit services, the firm will have to make a decision as to whether or not it will assume responsibility for the work of that auditor. The Tribes discretely presented component units are summarized as follows: Fort Peck Community College Fort Peck Community College is a Tribally-controlled community college, which was officially chartered by the Tribes in 1978 and has a September 30 th year end. The College grants the Associate of Arts degree and also offers vocational certificate programs. Fort Peck, Inc. Fort Peck, Inc. is a Tribally-chartered corporation owned by the Tribes with a December 31 st year end that provides management services for the Tribal farm and gas stations with convenience stores. Fort Peck Tech Services, Inc. Fort Peck Tech Services, Inc. is a Tribally-owned corporation with a September 30 th year end that is involved in document conversion projects for a consortium of Tribal companies.

5 West Electronics, Inc. West Electronics is a Tribally-chartered corporation owned by the Tribes with a September 30 th year end that is involved in the design and manufacture of electronic components for both governmental and private contracts. Fort Peck Manufacturing, Inc. Fort Peck Manufacturing, Inc. is a Tribally-owned corporation with a September 30 th year end that provides accounting support for other component units. DETAILED AUDIT PLAN The auditor shall provide the Fort Peck Tribes by February 15, 2017, both a detailed audit plan and a list of all schedules to be prepared by the Fort Peck Tribes. The auditor shall complete all fieldwork by April 30, The auditor shall have drafts of the audit reports and recommendations to management available for review by the Chief Financial Officer by May 15 th of each year. DATE FINAL REPORT IS DUE The auditor shall prepare financial statements, notes to the financial statements and all required supplementary schedules, statistical data, all recommendations, revisions and suggestions for improvement to the Chief Financial Officer by May 31st of each year. The final reports and thirty (30) signed copies for each entity should be delivered to Mr. Randall R. Redpath, CFO, Fort Peck Tribes, at 501 Medicine Bear Road, Poplar, Montana AUDITING STANDARDS TO BE FOLLOWED To meet the requirements of this request for proposals, the audits shall be performed in accordance with: Generally accepted auditing standards, as set forth by the American Institute of Certified Public Accountants; the standards for financial audits, as set forth in the U.S. General Accounting Office of Governmental Auditing Standards; the provisions for the Single Audit Act of 1984 (as amended in 1996); the provisions of 2 CFR Part 200, Subpart F Audit Requirements; and GASB Statement No. 34. REPORTS TO BE ISSUED Following the completion of the audit of each fiscal years financial statements, the auditor shall issue any of the following reports required for each entity audited: 1. A report on the fair presentation of the financial statements in conformity with generally accepted accounting principles, including an opinion on the fair presentation of the supplementary Schedule of Expenditures of Federal Awards (SEFA) in relation to the audited financial statements, if necessary. 2. A report on the compliance with requirements applicable to each major program and on internal controls over compliance required by 2 CFR Part 200, Subpart F, if necessary. Also, a report on internal controls over financial reporting and on compliance and other matters required by Governmental Auditing Standards.

6 3. The auditors shall be required to make an immediate written report of all irregularities and illegal acts of which they become aware of to the Tribal Executive Board. 4. A report on any difficulties encountered in performing the audit. The auditor shall communicate in person and in a letter to management any significant deficiency found during the audit. A significant deficiency is defined as a significant deficiency in the design or operation of the internal control structure, which could adversely affect the organization s ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements. Significant deficiencies that are also material weaknesses shall be identified as such in the report. Nonsignificant deficient conditions discovered by the auditors shall be reported in a separate letter to management, which shall be referred to in the report(s) on compliance and internal controls. The report on compliance and internal controls shall include all material instances of non-compliance. All non-material instances of non-compliance shall be reported in a separate management letter, which shall be referred to in the report on compliance and internal controls. SPECIAL CONSIDERATIONS The Fort Peck Tribes has determined that the U.S. Department of the Interior, Bureau of Indian Affairs, will function as the cognizant agency in accordance with the Single Audit Act of 1984 (as amended in 1996), and 2 CFR Part All working papers and reports must be retained, at the auditor s expense, for a minimum of three (3) years after the date of issuance of the auditor s reports to the auditee. The auditor will be required to retain documents at the minimum required unless notified in writing by the Fort Peck Tribes. The auditor will be required to make working papers available, upon request, to: U.S. Department of the Interior; U.S. General Accounting Office; Audit quality review firms; and, Successor auditors for review on matters relating to continuing accounting significance. III. DESCRIPTION OF THE GOVERNMENT, PROPRIETARY FUNDS AND COMPONENT UNITS The auditor s principal contact with the Fort Peck Tribes will be Mr. Randall R. Redpath, CFO, or a designated representative who will coordinate the assistance to be provided by the Fort Peck Tribes to the auditor. BACKGROUND INFORMATION The Fort Peck Tribes is a Tribal Government, with a General fund; Special Revenue funds; Capital Projects funds; Proprietary funds, including gaming operations; a General Fixed Assets Account Group; a Longterm Debt Account group and several component units (cited above).

7 Fiscal year 2015 audited financial statement totals: GOVERNMENTAL FUNDS General fund Total Assets $42,336,888 General fund Total Revenues $14,247,226 General fund Total Expenditures $18,582,140 General fund Distributions from component units $1,000,000 General fund Transfers from other funds $666,471 Special Revenue fund Total Assets $27,685,261 Special Revenue fund Total Revenues $46,713,264 Special Revenue fund Total Expenditures $49,313,264 Capital Projects fund Total Assets $4,431,991 Capital Projects fund Total Revenues $431,363 Capital Projects fund Total Expenditures $2,812,328 The General fund revenues are primarily generated from indirect cost recoveries, taxes, leases, royalties, fines and fees, investment income and other general revenues that are unrestricted in their nature. This fund consists of approximately 60 different program budgets or cost centers. The Special Revenue fund includes approximately 125 cost centers (funds), representing Federal, State and other funded programs. Most of these programs are funded on a cost reimbursement basis, except for self-determination contracts with the U.S. Department of the Interior Bureau of Indian Affairs and Bureau of Reclamation, and the Indian Health Service. The Tribes also operate programs under a P.L Plan, which includes Child Care Block Grant, Johnson O Malley (JOM), Adult and Vocational Training (AVT), Job Placement and Training (JPT) and programs funded under the Workforce Innovation and Opportunity Act (WIOA). In addition, the Tribes are funded through the Indian Reservation Roads (IRR) Program for planning, designing, construction and maintenance activities for all public roads. The Fort Peck Tribes are required to undergo a Single Audit on an annual basis. For fiscal year 2015, Federal expenditures totaled $42,088,475 and the Tribes had the following major programs: Indian Law Enforcement Fort Peck Reservation Rural Water System Highway Planning & Construction Furthermore, the Fort Peck Tribes do not qualify as a low-risk auditee. The General Fixed Asset Account Group is maintained by the Property Department for the Governmental funds. The General Long-term Debt Account Group maintains financial records on debt. As of September 30, 2016, long-term debt includes: Note Payable to Independence Bank of Havre, Montana in the amount of $2,600,000, due The balance at 9/30/16 was $2,456,403. (Note This note payable was paid in full on 10/29/16). Compensated absences Accrued annual leave liability.

8 Checking Accounts/Investments There are approximately 10 separate checking accounts with the majority of the activity being processed through the accounts payable and payroll checking accounts. The Tribes utilize the Certificate of Deposit Account Registry Service (CDARS) for the investment of Tribal funds. The maturity on these certificate of deposit investments range from 3 months to 1 year and are all invested with Independence Bank of Havre, Montana. The Fort Peck Tribes utilize Black Mountain Software for its accounting system and use the accounting, payroll, fixed assets, utility billing and budget preparation modules of the system. The software has been in use since fiscal year PROPRIETARY FUNDS The Tribes maintains two (2) proprietary funds at the Governmental level, Tribal Gaming and Tribal Credit. As previously stated, the Tribal Gaming audit will be prepared by a separate independent certified public accounting firm for the first year of audit services. Therefore, the firm will have to make a decision as to whether or not it will assume responsibility for the work of that auditor. Fiscal year 2015 audited financial statement totals: Total Assets $3,782,070 Total Operating Revenues $3,332,492 Total Operating Expenses $1,956,381 Transfers to Other funds $666,471 The Fort Peck Tribes do not have an internal auditor for its gaming operations at this time. COMPONENT UNITS Besides being included in the Fort Peck Tribes GASB 34 audit report, the following component units will have a separately issued audit report. Following is the fiscal year 2015 audited financial statement totals for each component unit: Fort Peck, Inc. (As of 12/31/15) Total Assets $3,824,501 Total Operating/Grant Revenues $7,387,499 Total Operating Expenses $6,933,002 Other Revenues $26,957 Fort Peck Tech Services, Inc. Total Assets $2,513,964 Total Operating/Grant Revenues $474,086 Total Operating Expenses $1,854,363 Other Income $26,552

9 West Electronics, Inc. Total Assets $26,853,277 Total Operating Revenues $1,275,004 Total Operating Expenses $3,085,024 Other Revenues $88,495 Distributions to Primary Government $1,000,000 Fort Peck Manufacturing, Inc. Total Assets $45,517 Total Operating Revenues $150,817 Total Operating Expenses $158,537 Other Revenues $98 Fort Peck Community College Total Assets $18,422,450 Total Operating/Grant Revenues $9,372,903 Total Other Revenues $750,414 Total Operating Expenses $8,608,577 As previously stated, the Fort Peck Community College audit will be prepared by a separate independent certified public accounting firm for the first year of audit services. Therefore, the firm will have to make a decision as to whether or not it will assume responsibility for the work of that auditor. IV. ASSISTANCE TO BE PROVIDED TO THE AUDITOR FINANCE DEPARTMENT AND CLERICAL ASSISTANCE The finance department staff and responsible management personnel will be available during the audit to assist the firm by providing information, documentation and explanations. Also, the Tribes financial statements, notes to the financial statements and the Schedule of Expenditures of Federal Awards (SEFA) will be prepared prior to the firm s arrival for the audit. The finance staff will assist in the preparing the confirmations and agreed upon schedules. Availability of prior year audit reports and management letters to interested proposers should contact Mr. Randall R. Redpath, CFO, in writing or by calling (406) The Fort Peck Tribes will use its best efforts to make prior audit reports and supporting documents available to proposers to aid in their response to this request for proposals. Also, information technology staff will be available to provide system documentation and explanations regarding the use of Fort Peck Tribes computer hardware and software. The Fort Peck Tribes will provide the auditor with reasonable work space, desks and chairs. The auditor will also be provided with access to a telephone line, photocopier and FAX machine.

10 V PROPOSAL REQUIREMENTS LICENSE TO PRACTICE IN THE STATE OF MONTANA An affirmative statement should be included indicating that the firm and all assigned key professional staff are properly licensed to practice in the State of Montana. The following should be included in the proposal: GENERAL REQUIREMENTS The proposal should set forth a work plan, including an explanation of the audit methodology to be followed, to perform the services required. Demonstration of the qualifications, competence and capacity of the firms and of the particular staff to be assigned to undertake an independent audit of the Fort Peck Tribes and its component units in conformity with the requirements of the request for proposals. The proposal should be prepared simply and economically, providing a straightforward, concise description of the proposer s capabilities to satisfy the requirements of the request for proposals. A signed letter of transmittal stating the proposer s understanding of the work to be performed, the commitment to perform the work within the time period, a statement why the firm believes itself to be the best qualified to perform the engagement, and a statement that the proposal is a firm and irrevocable offer for ninety (90) days. If subcontractors are to be used, that fact, and the name of the proposed subcontracting firms must be clearly identified in the proposal. Following the award of the contract, no additional subcontracting will be allowed without the express written consent of the Fort Peck Tribes. If your approach includes the use of one or more additional subcontractors, please provide a detailed explanation of their role in the audit. Additional subcontractors must be able to adhere to the agreements required of your firm. Pricing: The proposal should contain all pricing information relative to performing the audit engagement as described in this request for proposals; The total all-inclusive maximum price is to contain all direct and indirect costs, including all out-of-pocket expenses; The proposal should be broken out separately for the Tribal Government and each Enterprise (component unit); All costs above and/or beyond the submitted proposal must be prior approved and included in current, signed contract by amendment; Certification that the person signing the proposal is entitled to represent the firm to submit a proposal and sign a contract with the Fort Peck Tribes; The proposal should include a schedule of professional fees (i.e., partner, supervisor, and staff) and expenses that supports the total all-inclusive maximum price; A statement by the firm stating that the firm will accept reimbursement for travel, lodging and subsistence at rates that do not exceed the prevailing regulation rates;

11 Keep in mind that the Fort Peck Tribes are combining the Tribal Government and its Enterprises (component units) in one request for proposals to reduce audit costs for all Tribal entities. Therefore, please schedule staff accordingly to ensure that fieldwork is properly coordinated to reduce out-of-pocket expenses. This is in part due to the remoteness of the Tribes and its component units; and, As noted above, the Tribal Gaming and Fort Peck Community College audits will be performed independently for the first year of this proposal. Therefore, the pricing for the first year should not include amounts for these two audits. However, the proposer s pricing should include amounts for these two audits for years two through five. The firm should provide an affirmative statement that it is independent of the Fort Peck Tribes. The firm should list and describe the firm s professional relationships involving the Fort Peck Tribes or any of its component units for the past five (5) years together with a statement why such relationships do not constitute a conflict of interest relative to performing the requested services. In addition, the firm shall give the Fort Peck Tribes written notice of any professional relationships entered into during the period of this engagement. The awarded firm will be required to provide certificates of insurance, naming the Fort Peck Tribes and its component units as additional insured parties, when necessary, for the following: Comprehensive or Commercial Form General Liability Insurance (including contractual liability) with $1,000,000 limits for each occurrence, and personal and advertising injury for each year of the engagement; Professional Liability Insurance in the amount of $1,000,000, including coverage for errors and omissions caused by the firm s negligence in the performance of its duties under this RFP and any signed agreements with the Fort Peck Tribe; Business Automobile Liability Insurance for owned, non-owned or hired automobiles with a combined single limit not less than $1,000,000 per occurrence; and, Workers Compensation Insurance as required by the State of Montana. No modifications of submitted proposals will be permitted in any form after the closing date and time. Any proposal may be withdrawn prior to the closing date and time. The Fort Peck Tribes my waive any informalities or minor defects and/or reject any and all proposals. Any proposal received after the time and date specified shall not be considered. VI. EVALUATION PROCEDURES Proposals will be reviewed and evaluated on the criteria described below. At this point, firms with an unacceptably low technical evaluation will be eliminated from further consideration. The Fort Peck Tribes reserve the right to retain all proposals submitted and use any idea in a proposal regardless of whether or not that proposal is selected. EVALUATION CRITERIA Proposals will be evaluated using three (3) sets of criteria. Firms meeting the mandatory criteria will have their proposals evaluated for both technical qualifications and price. Furthermore, consideration will also be given to Native American, Minority or Women owned businesses detailed below. The price/cost of the audit services will not be the primary factor in the selection of an audit firm.

12 MANDATORY ELEMENTS 1. The audit firm is independent and licensed to practice in the State of Montana. 2. The audit firm s professional personnel have received adequate continuing professional education within the preceding two (2) years. 3. The firm has no conflict of interest with regard to any other work performed by the firm for the Fort Peck Tribes. 4. The firm submits a copy of its most recent external quality control review report and the firm has a record of quality audit work. EXPERTISE AND EXPERIENCE 1. The firm s past experience and performance on comparable engagements with Indian Tribal Governments and Enterprises. 2. The quality of the firm s professional personnel to be assigned to the engagement and the quality of the firm s management support personnel to be available for technical consultation. 3. The quality of the firm s audit plan for electronic data processing functions. 4. The firm s experience and expertise in Self-Determination contracts, indirect cost proposals, and related issues. 5. The firm s experience in performing the Single Audit in accordance with 2 CFR Part 200, Subpart F Audit Requirements. 6. The firm s ability to prepare an audit report in accordance with GASB 34. AUDIT APPROACH 1. Adequacy of proposed staffing plan for various segments of the engagement. 2. Adequacy of work plan to perform simultaneous audits of the Tribal Government and its Enterprises (component units). 3. Adequacy of sampling techniques. 4. Adequacy of analytical procedures. ADDITIONAL INFORMATION TO BE PROVIDED BY THE PROPOSER How many years has your firm provided the type of services designated in this request for proposals? years Vendor Diversity Is your company at least 51% owned by a Native American, Minority or Woman? Minority group members are United States citizens who are African-American, Asian, American Indian, Asian-Pacific American or Hispanic American. Ownership means that the business is at least 51% owned by individuals that control management and daily operations. Can your firm be classified as a Native American Owned Business? Yes No % Can your firm be classified as a Minority Owned Business? Yes No %

13 Can your firm be classified as a Women Owned Business? Yes No % VII. COVENANTS AGAINST KICKBACKS 1. For purposes of this subsection, Money shall mean any cash, fee, commission, credit, gift, gratuity, and/or anything of value or compensation of any kind. 2. For purposes of this subsection, a contract means a written contract with the Fort Peck Tribes or any other political subdivision of the Tribes or with any Tribally-owned business. 3. For purposes of this subsection, a Kickback means any Money which is provided or is offered for the purpose of obtaining or maintaining a contract or for rewarding favorable treatment in connection with any contract. 4. A proposer firm represents, warrants, covenants and agrees that neither the firm nor its affiliates or any subcontractors (including any of their officers or employees) has provided or attempted to provide, either directly or indirectly, any Kickback to any employee of the Fort Peck Tribes or to any member of the Fort Peck Tribes. The proposer firm further warrants, covenants, and agrees that neither the proposer firm nor its affiliates nor any subcontractor (including any of their officers or employees) will, in the future, provide or attempt to provide, either directly or indirectly, any Kickback to any employee of the Fort Peck Tribes. Failure to abide by the provisions of this section may, without further notice, result in the immediate termination of any contract awarded. VIII. RESERVATIONS The Fort Peck Tribes reserve: 1. The right to reject any or all quotes, to serve the best interest of the Tribes. 2. The right to negotiate with all or one respondent when such action is deemed to be in the best interests of the Fort Peck Tribes. 3. The right to cancel any agreement, if in its opinion there is a failure at any time to perform adequately the stipulations of the Scope of Work or if there is any attempt to willfully impose upon the Fort Peck Tribes services which are, in the opinion of the Fort Peck Tribes, of an unacceptable quality. The firm agrees to hold harmless the Fort Peck Tribes from any and all liabilities, obligations, damages, claims, costs, penalties, charges and expenses (including, without limitation, reasonable fees and expenses for attorneys, expert witnesses and other contractors at the prevailing market rates for such services) which may be imposed upon, incurred by or asserted against the Fort Peck Tribes by reason of any of the following: any negligent or tortuous act, error, or omission attributable in whole or in part to the firm or any of their employees, vendors, or agents, now existing or hereafter created. 4. The right to deny payment for any failure by the firm or their employee to perform their obligations either implied or expressed under this contract/agreement. 5. The firm agrees that it is their responsibility, not the responsibility of the Fort Peck Tribes, to safeguard the property and material that is used in performing this contract/agreement. Further, the firm agrees to hold the Fort Peck Tribes harmless for costs and expenses resulting from any loss of such property and material used pursuant to the firm s performance under the contract.

14 IX. DISPUTE RESOLUTION Any action for claims arising out of or relating to the awarded contract and/or respective services shall be governed by the Laws of the Fort Peck Code of Comprehensive Justice. The venue for such action shall be the Fork Peck Tribal Court. Mediation is an express condition precedent to the filing of any legal action. Mediation shall be conducted by an independent entity agreed on by both parties.

15 Contractor Certification Regarding Debarment, Suspension and Other Responsibility Matters The prospective contractor certifies to the best of its knowledge and belief, that it and its principals: 1. Are not presently debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded by any Federal, State, Local or Tribal department or agency; 2. Have not within a five-year period preceding this proposal been convicted or had a civil judgment rendered against them for commission of fraud or criminal offense in connection with obtaining, attempting to obtain, or performing a public (Federal, State, Local or Tribal) transaction or contract under a public transaction; violation of Federal or State antitrust statutes or commission of embezzlement, theft, forgery, bribery, falsification or destruction of records, making false statements, or receiving stolen property; 3. Are not presently indicted for or otherwise criminally or civilly charged by a governmental entity (Federal, State, Local or Tribal) with commission of any offenses enumerated in paragraph (1) of this certification; and, 4. Have not within a three-year period preceding this application/proposal had one or more public transactions (Federal, State, Local or Tribal) terminated for cause or default. I understand that a false statement on this certification may be grounds for rejection of this proposal or termination of the award. In addition, under 13 USC Sec. 1601, a false statement may result in a fine of up to $10,000 or imprisonment for up to 5 years or both. Typed name & title of authorized representative Signature of authorized representative Date If unable to certify these statements, please provide an explanation: