Spokane Tribe of Indians

Transcription

1 Spokane Tribe of Indians P.O. Box Wellpinit, WA Ph. (509) CENTURY OF SURVIVAL REQUEST FOR PROPOSAL FOR Spokane Tribal Financial Audit Services PROPOSAL NO. FY2015/029 BY SPOKANE TRIBE OF INDIANS PURCHASING/PROPERTY DEPARTMENT 6195 FORD/WELLPINIT RD PO BOX 100 WELLPINIT WA Opening Date May 19, 2015 KEY INFORMATION Contact: Phone Closing Date June 17, 2015 Return Location Purchasing/Property Director Marnita Parr, CPP, CPPM, BSM Marnitap@spokanetribe.com Delivery Address 6195 Ford/Wellpinit Rd Wellpinit WA PO Box 100 1

2 I II Ill IV V VI VII VIII INTRODUCTION Term of Engagement NATURE OF SERVICES REQUIRED General Scope of Work to be Performed Detailed Audit Plan Detailed Final Report is Due Auditing Standards to be Followed Reports to be Issued Special Considerations Working Paper Retention and Access to Working Papers U.S. Department of the Interior U.S. General Accounting Office (GAO) DESCRIPTION OF THE GOVERNMENT Background Information Proprietary Funds ASSISTANCE TO BE PROVIDED TO THE AUDITOR AND REPORT PREPARATION Finance Department and Clerical Assistance Electronic Data Processing (EDP) Assistance Report Preparation PROPOSAL R E Q U I R E M E N T General Requirements License to Practice in Washington Specific Audit Approach Identification of Anticipated Potential Audit Problems Submission of Proposals Technical Proposals Subcontracting Self-Certification Cost Proposal Manner of Payment Independence Firm Qualifications and Experience Partners, Supervisory, and Staff Qualifications and Experience Proprietary Information Insurance Requirements Proposal Modifications or Withdrawal Prior Engagements with the Spokane Tribe of Indians Similar Engagements with Other Indian Tribes or Government Entities EVALUATION PROCEDURES Review of Proposals Evaluation Criteria Mandatory Elements Expertise and Experience Audit Approach Oral Presentations Final Selection Right to Reject Proposals Additional Information to be provided by the Proposer COVENANTS AGAINST KICKBACKS RESERVATIONS 2

3 APPENDIX E PART I APPENDIX E PART 2 APPENDIX E PART 3 3

4 I INTRODUCTION The SPOKANE TRIBE OF INDIANS is requesting proposals from reasonable, responsive, responsible, and qualified firms of certified public accountants to audit all financial s t a t e m e n t s of the Spokane Tribe of Indians; which would include all governmental and proprietary funds (see Section Ill, B) for the fiscal year ending September 30, 2015, with the option of auditing its financial statements for each of the four subsequent fiscal years. These audits are to be performed in accordance with generally accepted government auditing standards issued by the Comptroller General of the United States, the provisions of the federal Single Audit Act of 1984 (as amended in 1996), and U.S. Office of Management and Budget (OMB) Circular A-133, Audits of State and local Governments, and Non-Profit Organizations There is no expressed or implied obligation for the SPOKANE TRIBE OF INDIANS to reimburse responding firms for any expenses incurred in preparing proposals in response to this request. Your proposal and proposal amount shall remain valid for a period of one hundred (100) days from the closing date. A pre-proposal conference for all firms interested in submitting a proposal will be held May 29, 2015, to begin at 1:00 p.m. at the Alfred McCoy Administration Building, Wellpinit, Washington to answer questions about the engagement. After this pre-proposal conference, any inquiries concerning the request for proposals should be addressed to the individual below; interested proposers must confirm attendance by May 27, To be considered for the audit engagement, five copies of the proposal must be received by Marnita Parr, CPP, CPPM, BSM; Purchasing/Property Director, Spokane Tribe of Indians, P.O. Box 100, Wellpinit, WA on or before August 20, :00 a.m. The SPOKANE TRIBE OF INDIANS reserves the right to reject any or all proposals submitted. Proposals submitted will be evaluated by selected individuals from the Spokane Tribe of Indians. During the evaluation process the SPOKANE TRIBE OF INDIANS reserves the right, where it may serve the SPOKANE TRIBE OF INDIANS best interest, to request additional information or clarifications from proposers or allow corrections of errors or omissions. The SPOKANE TRIBE OF INDIANS reserves 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 SPOKANE TRIBE OF INDIANS and the firm selected. It is anticipated that the selection of a firm will be completed by June 26, Following notification of the selected firm it is expected that a contract will be executed between both parties by July 10, Term of Engagement A one-year contract, with an option of four additional years is contemplated, subject to the annual review. Contract continuance depends on the satisfactory negotiation of terms (including a price acceptable to both the SPOKANE TRIBE OF INDIANS and the selected firm), and the concurrence of the SPOKANE TRIBE OF INDIANS Tribal Council. 4

5 II NATURE OF SERVICES REQUIRED General The SPOKANE TRIBE OF INDIANS is soliciting the services of qualified firms of certified public accountants to audit its financial statements, including its Governmental, and Proprietary Funds, as well as Two Rivers Casino, and Chewelah Casino. for the fiscal year ending September 30, 2015, with the option to audit the SPOKANE TRIBE OF INDIANS financial statements for each of four 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 SPOKANE TRIBE OF INDIANS desires the auditor to express an opinion on the fair presentation of its general-purpose financial statements in conformity with generally accepted accounting principles. The auditor is required to audit the combining and 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 schedule based on the auditing procedures applied during the audit of the general purpose financial statements. The auditor is required to audit the schedule of federal financial assistance, and is to provide a report on that schedule based on the auditing procedures applied during the audit of the financial statements. Two Rivers Casino and Chewelah Casino reports must be completed in time for the Spokane Tribe to submit the report to the National Indian Gaming Association by the January 31, 2016 deadline and each corresponding year for the duration of the awarded contract. Also, the Spokane Tribe will request the awarded auditor to complete a separate, agreed upon procedures for the MICS audit. Detailed Audit plan The auditor shall provide the SPOKANE TRIBE OF INDIANS by October 1, 2015, both a detailed audit plan and a list of all schedules to be prepared by the SPOKANE TRIBE OF INDIANS.. The auditor shall complete all fieldwork by January 31, Draft Reports. The auditor shall have drafts of the audit reports and recommendations to management available for review by the Chief Financial Officer by March 6, 2016 of each year. Two Rivers Casino and Chewelah Casino reports must be completed in time for the Spokane Tribe to submit the report to the National Indian Gaming Association by the 120 day deadline. Also, the Spokane Tribe will request the awarded auditor to complete a separate, agreed upon procedure for the MICS audit. Date Final Report is due The auditor shall prepare financial statements, notes and all required supplementary schedules, statistical data, all recommendations, revisions and suggestions for improvement to the Chief Financial Officer by March 31, 2016 of each year. The final report and thirty signed copies should be delivered to Ms. Jody Hill, CFO, SPOKANE 5

6 TRIBE OF INDIANS, at 6195 Ford/Wellpinit Rd, P.O. Box 100, Wellpinit, Washington Auditing Standards to be Followed To meet the requirements of this request for proposals, the audit 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's Government Auditing Standards, the provisions of the Single Audit Act of 1984 (as amended in 1996) and the provisions of the U.S. Office of Management and Budget (OMB) Circular A-133, Audits of State and Local Governments and GASB Statement 34. Reports to be issued Following the completion of the audit of the fiscal year's financial statements, the auditor shall issue any of the following reports required for the 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 "in relation to" the audited financial statements. 2. A report on compliance with requirements applicable to each major program and on internal control over compliance required by OMB Circular A-133 A report on internal controls over financial reporting and on compliance and other matters required by Government Auditing Standards. 3. Irregularities and illegal acts. Auditors shall be required to make an immediate, written report of all irregularities and illegal acts of which they become aware to the Tribal Council. 4. Difficulties encountered in performing the audit. 5. Copies of the audited financial statements, together with the report thereon of the Tribal gaming operation s independent accountant shall be filed with the STGC-ED, the WSGC and the National Indian Gaming Commission (NIGC) no later than 120 days following the end of the calendar or fiscal year. a) Extensions may be granted by the STGC-ED for extenuating circumstances 6. The Tribal gaming operation shall require its independent accountant to render the following additional reports: a) A report on material weakness in Accounting and internal controls; When, in the opinion of the independent accountant, there exists no material weaknesses in Accounting and internal controls, the report shall say so. b) A report expressing the opinion of the independent accountant that, based on his or her examination of the financial statements, the Tribal gaming operation has followed, in all material respects, during the period covered by his or her examination, the system of accounting and internal control on file with the STGC. c) When, in the opinion of the independent accountant, the Tribal gaming operation has deviated from the system of accounting and internal controls filed with the STGC, or the accounts, records, and control procedures examined are not maintained by the Tribal gaming operation in accordance with the Compact and 6

7 these standards, the report shall enumerate such deviations regardless of materiality, the areas of the system no longer considered effective and shall make recommendations in writing regarding improvements in the system of accounting and internal controls. 7. Three copies of the reports required by paragraph 6 of this section and two copies of any other reports prepared by or relating to the Tribal gaming operation s accounting or operating procedures rendered by the Tribal gaming operation s independent accountant, shall be filed with the STGC, the WSGC and the NIGC by the tribal gaming operation within 120 days following the end of each fiscal year or within thirty (30) days of receipt whichever is earlier. The auditor shall communicate in person and in a letter to management any significant deficiency found during the audit. A significant deficiency shall be 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. Non-significant 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 noncompliance. 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. All required minimum internal control standards compliance reports should be included. Special Considerations The SPOKANE TRIBE OF INDIANS has determined that the U.S. Department of the Interior will function as the cognizant agency in accordance with the Single Audit Act of 1984 and the U.S. Office of Management and Budget (OMB) Circular A-133, Audits of State and Local Governments. 1. The schedule of federal financial assistance and related auditor's report, as well as the reports on the internal control structure and compliance are to be issued as part of the comprehensive annual financial report. Working Paper Retention and Access to Working Papers All working papers and reports must be retained, at the auditor's expense, for a minimum of three years after the date of issuance of the auditor's report(s) to the auditee. The auditor will be required to retain documents at least the minimum required unless notified in writing by SPOKANE TRIBE OF INDIANS. The auditor will be required to make working papers available, upon request, to the following, parties or their designees: U.S. Department of the Interior U.S. General Accounting Office (GAO) Parties designated by the SPOKANE TRIBE OF INDIANS as part of the audit quality review process. In addition, the firm shall respond to the reasonable inquiries of successor auditors and allow successor auditors to review working papers relating to matters of continuing accounting significance. 7

8 III DESCRIPTION OF THE GOVERNMENT and PROPRIETARY FUNDS A Name and Telephone Number of Contact Persons/organization Chart/Location of Offices The auditor's principal contact with the SPOKANE TRIBE OF INDIANS will be Ms. Jody Hill, CFO, or a designated representative who will coordinate the assistance to be provided by the SPOKANE TRIBE OF INDIANS to the auditor. Background Information Governmental Fund The Spokane Tribe is Tribal Government, with a General Fund, Special Revenue Fund, General Fixed Asset Group of Accounts, and a Long-Term Debt Account Group. The accounting function for one enterprise is also provided by the Tribe's Governmental accounting system. FY 2014 A-133 audited statement reflects: General Fund total revenues $ 14,931,184 General Fund total expenditures $18,651,495 General Fund Operating Transfers In $5,350,000 General Fund Operating Transfers Out $1,319,504 Special Revenue Fund total revenues $27,285,063 Special Revenue Fund total expenditures $25,426,401 The General fund's revenues are generated from various indirect fees, leases, rentals, timber revenues, settlement revenues and special charges that are unrestricted in their nature. This fund consists of approximately 60 different program budgets or cost centers, this fund is administered in conjunction with the Debt Service Fund, the General Fixed Assets Group of Accounts and the Long- Term Debt Group. The Special Revenue fund includes approximately 130 cost centers, representing independent funding sources or separately funded programs. Most cost centers are on a cost reimbursement basis; with a few on a fee for service basis, and the BIA, l.h.s. single agreements and State TANF on an advance payment system. The General Fixed Asset Account Group is maintained by the Property Department for the Governmental funds. The Long-Term Debt Account Group maintains financial records on debt. Debt at 9/30/14 includes: N/P U.S. Bank, Alfred McCoy Administrative Building USDA Guarantee, due August 25, 2024 N P U.S. Department of Agriculture, Water/Sewer Upgrades, due May 9, 2042 N P U.S. Department of Agriculture Sewer Loan, due October 21, 2021 N/P U.S. Department of Agriculture EMS Building, due January 3, 2045 N/P U.S. Bank, 1025 Property due July 15, 2017 Checking Accounts: There are twenty separate checking accounts with the majority of activity being processed through Accounts Payable and Payroll checking accounts. Clearing accounts are established for activity between tribal bank accounts and between tribal governmental accounts and enterprise accounts. The Tribe's accounting system is Abila MIP Intuit FundWare 7.4. The Tribe currently uses the 8

9 accounts payable, payroll and General Ledger modules of the Abila MIP FundWare software; Abila MIP system has been in use since October Proprietary Funds A separate Enterprise report is to be issued; also, the Enterprise Financial in format must be incorporated into the overall Spokane Tribe audit report. The Spokane Tribe Enterprises include Two River's Casino, Chewelah Casino, Spokane Tribal Credit, SIR Timber Products, Two River's RV Park, Two River's Marina, Wellpinit Trading Post, Tribal Wood Products, Spokane Tribal Farm, Two River's Texaco, Tshimakain Creek Lab, Spoko Fuel Wellpinit, Spoko Fuel Chewelah and Spoko Fuel West Plains, Spoko Construction and Spokane Tribal Enterprises Central Office. For the Proprietary Fund, the FY 2012 audit report reflects Total Assets $38,636,954 Total Operating Revenues $72,616,353 Total Operating Expenses $71,263,557 Transfers to Other Funds $5,011,292 Transfers from other Funds $3,731,589 The SPOKANE TRIBE OF INDIANS does not have an internal auditor on staff at this time. Availability of Prior Period Reports Interested proposers who wish to view prior years' audit reports and management letters should contact Ms. Jody Hill, telephone (509) The SPOKANE TRIBE OF INDIANS will use its best efforts to make prior audit reports and supporting documents available to proposers to aid their response to this request for proposals. IV ASSISTANCE TO BE PROVIDED TO THE AUDITOR AND REPORT PREPARATION Finance Department and Clerical Assistance The finance department staff, enterprise accounting staff, and responsible management personnel will be available during the audit to assist the firm by providing information, documentation" and explanations. The finance department staff will assist in preparing the confirmations and agreed upon schedules. Electronic Data Processing (EDP) Assistance EDP personnel will be available to provide system documentation and explanation provided the use of SPOKANE TRIBE OF INDIANS Computer hardware and software. Statements and Schedules to be prepared by the Staff of the SPOKANE TRIBE OF INDIANS; the staff of the SPOKANE TRIBE OF INDIANS will prepare all reasonably requested audit schedules. The SPOKANE TRIBE OF INDIANS will provide the auditor with reasonable work space, desks and chairs. The auditor will also be provided access to a telephone line, photocopying and FAX machines. 9

10 Report Preparation Report preparation, editing and printing shall be the responsibility of the auditor. V PROPOSAL REQUIREMENT Pre-proposal Conference and On-Site Inspections General Requirements Inquiries concerning the request for proposals and the subject of the request for proposals must be made to: Marnita Parr, CPP, CPPM, B S M, Purchasing/Property Director, or, Ms. Jody Hill, Chief Financial Officer Spokane Tribe of Indians P.O. Box 100 Wellpinit, WA License to Practice in Washington An affirmative statement should be included indicating that the firm and all assigned key professional staff are properly licensed to practice in Washington State. Specific Audit Approach The proposal should set forth a work plan, including an explanation of the audit methodology to be followed, to perform the services required in Section 11 of this request for proposals. In developing the work plan, reference should be made to such sources of information as the SPOKANE TRIBE OF INDIANS budget, indirect cost proposal and other related materials, organization charts, manuals and programs, and financial and other management information systems. Identification of Anticipated Potential Audit Problems The proposal should identify and describe any anticipated potential audit problems, the firm's approach to resolving these problems and any special assistance that will be requested from the SPOKANE TRIBE OF INDIANS. Technical Proposal THERE SHOULD BE NO DOLLAR UNITS OR TOTAL COSTS INCLUDED IN THE TECHNICAL PROPOSAL DOCUMENT. A master copy (so marked) of a Technical Proposal and three copies to include the following: The purpose of the technical proposal is to demonstrate the qualifications, competence and capacity of the firms seeking to undertake an independent audit of the SPOKANE TRIBE OF INDIANS in conformity with the requirements of this request for proposals. As such, the substance of the proposals will carry more weight than their form or manner of presentation. The technical proposal should demonstrate the, qualifications of the firm and of the particular staff to be assigned to this engagement. It should also specify and audit approach that will meet the request for proposals requirements. The technical proposal should address all the points outlined in the request for proposals excluding any cost information, which should only be included in the sealed dollar bid. The proposal should be prepared simply and economically, providing a straightforward, concise description of the 10

11 proposer's capabilities to satisfy the requirements of the request for proposal. In addition; items "1" through "4" below must be included in the technical proposal document. 1) Title Page 2) Title page showing the request for proposal's subject; the firm's name; the name, address and telephone number of a contact person; and the date of the proposal. 3) Table of Contents 4) A signed letter of transmittal briefly stating the proposer's understanding of the work to be done, 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 one hundred days. Subcontracting If subcontractors are to be used, that fact, and the name of the proposed subcontracting firms, must be clearly identified in the proposal. If sub-contractors are to be used, each must also complete the below certification and be included in the submitted proposal. Following the award of the contract, no additional subcontracting will be allowed without the express prior written consent of the SPOKANE TRIBE OF INDIANS. Describe any plans to partner with another vendor to meet implementation needs. If your approach includes the use of one or more additional vendors or sub-contractors, please provide a detailed explanation of their role on the project. In addition, if your response to the technical and functional requirements and associated product demonstration is dependent upon a product offered by another vendor partner, please be advised that a single, joint response should be submitted for this RFP. Additional vendors, subcontractors and/or any assignee or transferee must be able to adhere to the same agreements (e.g., not transmitting tribal data outside of the United States) required of your company. Cost Proposal The proposer shall submit one original proposed dollar amount in a separate sealed envelope marked as follows: SEALED DOLLAR PROPOSAL SPOKANE TRIBE OF INDIANS FOR PROFESSIONAL AUDIT SERVICES [DATE]. This should be prepared in accordance with VI, I of this RFP. Proposers should send the completed proposal consisting of the separate envelope to the following address: Marnita Parr, CPP, CPPM, BSM, Purchasing/Property Director, Spokane Tribe of Indians P.O. Box 100 Wellpinit, WA The dollar 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. All costs above and/or beyond submitted proposal must be prior approved and included in current, signed contract by amendment. The SPOKANE TRIBE OF INDIANS will not be responsible for expenses incurred in preparing and submitting the technical proposal or the sealed dollar amount. Such costs should not be included in the proposal. The first page of the dollar proposal should include the following information: 1. Name of Firm 11

12 2. Certification that the person signing the proposal is entitled to represent the firm empowered to submit a proposal and sign a contract with the SPOKANE TRIBE OF INDIANS. 3. A Total All-inclusive Maximum Price for the Fiscal Year 2015 engagement. The proposal should be broken out separately for the Tribal Government and each Enterprise. 4. Rates by Partner, Specialist, supervisory and Staff Level Times Hours Anticipated for Each The second page of the dollar proposal should include a schedule of professional fees and expenses, presented in the format provided in the attachment (Appendix E part 1), that supports the total all-inclusive maximum price. The cost of special services described in Section II E of this request for proposals should be disclosed as separate components for the total all-inclusive maximum price using the format provided in Appendix E, parts 2 and Out-of-pocket Expenses Included in the Total All inclusive Maximum Price and Reimbursement Rates 2. Out-of-pocket expenses for firm personnel (e.g., travel, lodging and subsistence) will be reimbursed at the rates used by the federal travel regulations for its employees. All estimated out-of-pocket expenses to be reimbursed should be presented in the dollar proposal in the format provided in the attachment (Appendix E). All expense reimbursements will be charged against the total all-inclusive maximum price submitted by the firm. 3. In addition, a statement must be included in the dollar proposal stating that the firm will accept reimbursement for travel, lodging and subsistence at the prevailing federal travel regulation rates for employees. 4. Rates for Additional Professional Services If it should become necessary for the SPOKANE TRIBE OF INDIANS to request the auditor to render any additional services to either supplement the services requested in this request for proposals or to perform additional work as a result of the specific recommendations atones included in any report issued on this engagement, then such additional work shall be performed only if set forth in an addendum to the contract between the SPOKANE TRIBE OF INDIANS and the firm any such additional work agreed to between the SPOKANE: TRIBE OF INDIANS and the firm shall be performed at the same rates set forth in the schedule of fees and expenses included in the sealed dollar proposal. Manner of Payment Payments will be made on the basis of hours of work completed during the course of the engagement and out-of-pocket expenses incurred in accordance with the firm's dollar bid proposal. Interim billings shall cover a period of not less than a calendar month. To accommodate the Tribe, the invoices for the Tribe's audit services, tribal enterprises and any other specified program services should be separate. Enterprise invoices must be invoiced separately and directly to the Enterprises. Independence The firm should provide an affirmative statement that it is independent of the SPOKANE TRIBE OF INDIANS. The firm should also list and describe the firm's (or proposed subcontractor's) professional relationships involving the SPOKANE TRIBE OF INDIANS or any of its units for the past (5) years together with a 12

13 statement explaining why such relationships do not constitute a conflict of interest relative to performing the requested services. In addition, the firm shall give the SPOKANE TRIBE OF INDIANS written notice of any professional relationships entered into during the period of this agreement. Firm Qualifications and Experience The proposal should state the size of firm, the size of the firm's staff, the location of the office from which the work for the Spokane Tribe is to be performed and the number and nature of the professional staff to be employed in this engagement on a full-time basis and number and nature of the staff to be so employed on a part-time basis. If the Proposer is a joint venture or consortium, the qualification of each firm comprising the joint venture or consortium should be separately identified and the firm that is to serve as the principal should be noted if applicable. Partners, Supervisory, and Staff Qualifications and Experience The firm should identify the principal supervisory and management staff, including engagement partners, managers, other supervisors and specialists, who would be assigned to the engagement and indicate whether each such person is licensed to practice or provide this type of service in the state of Washington. Assurances must be made to the Spokane Tribe that the staff listed will be the actual staff performing the services to be provided. Any staff changes must be requested and approved by the Spokane Tribe through a written request. Proprietary Information There should not be any restrictions on the use of data contained in any submitted proposal. Proprietary information submitted in response to the Request for Proposal will not be accepted by the Spokane Tribe and the submitted proposal will be considered non-responsive. Data contained in the proposal, all documentation provided therein, and innovations developed as a result of these contractual services cannot be copyrighted or patented by vendors. All data, documentation, and innovations become the property of the Tribe. Insurance Requirements The awarded vendor will be required to provide certificates of insurance for: A. Comprehensive or Commercial Form General Liability Insurance (contractual liability included) with limits as follows: Each Occurrence $1,000, Personal and Advertising Injury $1,000, If the above insurance is written on a claims-made form, it shall continue for three years following termination of this Agreement. The insurance shall have a retroactive date of placement prior to or coinciding with the effective date of this Agreement. Awarded vendor will maintain at its expense: Professional Liability insurance in the amount of $1,000,000 including coverage for errors and omissions caused by Contractor s negligence in the performance of its duties under this RFP and any signed agreements. B. Business Automobile Liability Insurance for owned, scheduled, non-owned, or hired automobiles with 13

14 a combined single limit not less than $1,000, dollars per occurrence. C. Workers' Compensation as required by Washington State law. It is understood that the coverage and limits referred to under a., b., and c. above shall not in any way limit the liability of Seller. Seller shall furnish the Tribe with certificates of insurance evidencing compliance with all requirements prior to commencing work under a contract resulting from this RFP. Proposal Modifications or Withdrawal No modification 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 TRIBE may waive any informalities or minor defects or reject any and all proposals. Any proposal may be withdrawn prior to the above scheduled time. Any proposal received after the time and date specified shall not be considered. Prior Engagements with the SPOKANE TRIBE OF INDIANS The firm should list separately all engagements within the last five years, ranked on basis of total staff hours, for the SPOKANE TRIBE OF INDIANS by type of engagement (i.e. audit, management advisory services, other). For each engagement, the firm should indicate the scope of work, date, engagement partners, total hours, the location of the firm's office from which the engagement was performed, and the name and telephone number of the client's principal contact in the firm. Similar Engagements with Other Indian Tribes or Government Entities For the firm's office.that will be assigned responsibility for the audit, list the most significant engagements (maximum of 5) performed in the last five Years that are similar to the engagement described in this request for proposals. These engagements should be ranked on the basis of total staff hours. Indicate the scope of the work, date, engagement partners, total hours and the name and telephone number of the principal client contact. VI EVALUATION PROCEDURES Review of Proposals Proposals will be reviewed and evaluated on the criteria described in Section VII B below. At this point, firms with an unacceptably low technical evaluation will be eliminated from further consideration. The SPOKANE TRIBE OF INDIANS reserves the right to retain all proposals submitted and use any idea in a proposal regardless of whether that proposal is selected. Evaluation Criteria Proposals will be evaluated using three sets of criteria. Firms meeting the mandatory criteria will have their proposals evaluated for both technical qualifications and price. The following represent the principal selection criteria, which will be considered during the evaluation process. Consideration will also be given to Native American, Minority or Woman owned business detailed in Section VIII below. 14

15 Mandatory Elements The audit firm is independent and licensed to practice in Washington. 1. The audit firm's professional personnel have received adequate continuing professional education within the preceding two years. 2. The firm has no conflict of interest with regard to any other work performed by the firm for the SPOKANE TRIBE OF INDIANS. 3. 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 tribes. 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 ability to provide management support services in computer systems and taxation including specific expertise in issues relevant to Indian tribes. 5. Firm's experience and expertise in Self-determination contracts, indirect cost proposals and related issues. Audit Approach 1. Adequacy of proposed staffing plan for various segments of the engagement 2. Adequacy of sampling techniques 3. Adequacy of analytical procedures COST WILL NOT BE THE PRIMARY FACTOR IN THE SELECTION OF AN AUDIT FIRM Oral Presentations During the evaluation process, the Spokane Tribe, at its discretion, may request any one or all firms to make oral presentations. Such presentations will provide firms with an opportunity to answer any questions on a firm's proposal ---Not all firms may be asked to make such oral presentations. Final Selection SPOKANE TRIBE OF INDIANS Tribal Council will make the final selection. The firm selected may be required to make an oral presentation to the Council. Following notification of the firm selected, it is expected that a contract will be executed between both parties by August 31, Right to Reject Proposals 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 SPOKANE TRIBE OF INDIANS and the firm selected. The SPOKANE TRIBE OF INDIANS reserves the right without prejudice to reject any or all 15

16 proposals. Additional Information to be provided by the Proposer How many years has your organization provided the type of service or material designated in the attached Scope of Work? Supplier Diversity - Is your company at least 51% owned by a Native American, Minority or Woman owned (NA,M/WBE)? (Minority group members are United States citizens who are African-American, Asian - Indian American, Asian-Pacific American or Hispanic - American.) Ownership means the business is at least 51% owned by such individuals and, management and daily operations are controlled by them as well. Can your firm be classified as a Native American Enterprise? YES NO % Can your firm be classified as a Minority Owned Business? YES NO % Can your firm be classified as a Women Owned Business? YES NO % Vendor s performance regarding NA,M/WBE placements will be considered as evaluative criteria for this and future contract awards. Vendor shall not discriminate against any subcontractors or employee regarding race, religion, color, gender, age, physical condition or national origin. VII COVENANTS AGAINST KICKBACKS 1. For purposes of this subsection "Money" shall mean any cash, fee, commission, credit, and gift, and gratuity, thing of value or compensation of any kind. 2. For purposes of this subsection a "contract" means a written contract with the Spokane Tribe or any other political subdivision of the Tribe or with any tribally owned business. 3. For purposes of this subsection a "Kickback" means any Money, which is provided or is offered, as herein provided, for the purpose of obtaining or maintaining a contract or for rewarding favorable treatment in connection with any contract. 4. Vendor represents, warrants, covenants and agrees that neither Vendor 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 Spokane Tribe or to any member of the Tribe. Vendor further warrants, covenants and agrees that neither Vendor nor its affiliates nor any subcontractors (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 Spokane Tribe. 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 SPOKANE TRIBE OF INDIANS RESERVES: 1. The right to reject any or all quotes, to serve in the best interest of the Spokane Tribe. 2. The right to negotiate with all or one respondent when such action is deemed to be in the best interest of the Spokane Tribe. 16

17 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 Spokane Tribe services which are, in the opinion of the Spokane Tribe, of an unacceptable quality. The supplier agrees to hold harmless the Spokane Tribe from any and all liabilities, obligations, damages, penalties, claims, costs, charges and expenses (including, without limitation, reasonable fees and expenses for Attorneys, expert witnesses and other contractors at the prevailing market rate for such services) which may be imposed upon, incurred by or asserted against the Spokane Tribe by reason of any of the following: any negligent or tortuous act, error, or omission attributable in whole or in part to the vendor or any of their employees, vendors, or agents, now existing or hereafter created. 4. Any failure by the Supplier or their employee to perform their obligations either implied or expressed under this contract/agreement. The Supplier agrees that it is their responsibility, not the responsibility of the Spokane Tribe, to safeguard the property and material that is used in performing this contract/agreement. Further, the Supplier agrees to hold the Spokane Tribe harmless for costs and expenses resulting from any loss of such property and material used pursuant to the Supplier performance under the contract. 17

18 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: (a) Are not presently debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded by any Federal, State, Local or Tribal department or agency; (b) Have not within a five-year period preceding this proposal been convicted of or had a civil judgment rendered against them for commission of fraud or a 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; (c) Are not presently indicted for or otherwise criminally or civilly charged by a governmental entity (Federal, State, Local or Tribal ) with commission of any of the offenses enumerated in paragraph (1)(b) of this certification; and (d) 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 I am unable to certify to the above statements. My explanation is attached. 18

19 APPENDIX E Part I SCHEDULE OF PROFESSIONAL FEES AND EXPENSES FOR THE AUDIT OF THE FY 2015 FINANCIAL STATEMENTS Hours Standard Quoted Hourly Hourly Rates Rates Total Partners $ $ $ Managers Supervisory Staff Staff Other (specify) Subtotal $ Total for services described in Section 11 E of the request for Proposals (Detail on subsequent schedules) Out-of-pocket expenses $ Meals and Lodging Transportation Other (specify): Total all-inclusive maximum price for FY 2015 Audit $ _ Note: The rate quoted should not be presented as a general percentage of the standard hourly rate or as a gross deduction from the total all-inclusive maximum price. 19

20 APPENDIX E Part 2 SCHEDULE OF PROFESSIONAL FEES AND EXPENSES FOR THE AUDIT OF FY 2015 FINANCIAL STATEMENTS COMBINING SCHEDULE - ALL SERVICES DESCRIBED IN THE REQUEST FOR PROPOSALS SECTION 2 E Nature of Service to be Provided Price Schedule Total Total EACH SERVICE DESCRIBED IN SECTION 2 E SHOULD BE SUPPORTED BY AN INDIVIDUAL SCHEDULE IN THE FORMAT PROVIDED IN PART 3 OF THIS APPENDIX. 20

21 APPENDIX E Part 3 SCHEDULE OF PROFESSIONAL FEES AND EXPENSES FOR THE AUDIT OF FY 2015 FINANCIAL STATEMENTS SUPPORTING SCHEDULE FOR (NAME OF SERVICE) Partners Managers Supervisory Staff Staff Other (specify): Subtotal Hours Standard Hourly Rates Quoted Hourly Rates Total Out-of-pocket expenses Meals and Lodging Transportation Other (specify): Total price for (NAME OF SERVICE) Note: The proposed rate should not be presented as a general percentage of the standard hourly rate or as a gross deduction from the total all-inclusive maximum price. 21