ORLEANS PARISH SCHOOL BOARD SPECIFICATIONS FOR FORENSIC ACCOUNTING AND AUDITING SERVICES

Transcription

1 ORLEANS PARISH SCHOOL BOARD Procurement Department 3520 General DeGaulle Drive New Orleans, LA Telephone (504) FAX (504) Jonathan Temple, Director of Business Partnerships ORLEANS PARISH SCHOOL BOARD SPECIFICATIONS FOR FORENSIC ACCOUNTING AND AUDITING SERVICES PROPOSAL SUBMITTAL DEADLINE: Friday, August 3, 2018 at 2:00 p.m. NOTE: Proposal response to be provided as one (1) original, with five (5) copies and one (1) COPY on flash drive MANDITORY PRE-PROPOSAL CONFERENCE: Thursday, July 26, 2018 at 10:00 a.m., Room 5105 PROPOSER: SIGNATURE: NAME: (Print or Type) ADDRESS: CITY, STATE, ZIP: PHONE: FAX NUMBER: ADDRESS: TERMS: Page 1 of 35

2 ORLEANS PARISH SCHOOL BOARD PROCUREMENT DEPARTMENT 3520 General De Gaulle Drive, Fifth Floor New Orleans, Louisiana ADVERTISEMENT REQUEST FOR PROPOSALS NO FORENSIC ACCOUNTING/AUDITING SERVICES Sealed proposals relative to the above will be received in the Office of Business Partnerships for the Orleans Parish School Board at 3520 General De Gaulle Drive, Fifth Floor, Suite 5055, New Orleans, Louisiana until 2:00 p.m. on FRIDAY, August 3, Specifications and proposal documents may be obtained upon request from OPSB Office of Business Partnerships in writing, by or by visiting the web site MANDITORY PRE-PROPOSAL CONFERENCE: THURSDAY, JULY 26, 2018 AT 10:00 A.M., ORLEANS PARISH SCHOOL BOARD, 5th FLOOR CONFERENCE ROOM 5105, GENERAL DE GAULLE DRIVE, NEW ORLEANS, LA OPSB reserves the right to reject any or all proposals whenever such rejection is in its best interest in accordance with law. The provisions and requirements of this advertisement shall not be waived. ORLEANS PARISH SCHOOL BOARD BY: Jonathan Temple Director of Business Partnerships FIRST INSERTION DATE: WEDNESDAY, JULY 18, 2018 SECOND INSERTION DATE: WEDNESDAY, JULY 25, 2018 PROPOSAL SUBMITTAL DEADLINE: AUGUST 3, 2018 AT 2:00 P.M. Page 2 of 35

3 ORLEANS PARISH SCHOOL BOARD REQUEST FOR PROPOSALS (No ) TABLE OF CONTENTS INSTRUCTIONS TO PROPOSERS...6 I. INTRODUCTION PAGE A. General Information...17 B. Term of Engagement...18 II. NATURE OF SERVICES REQUIRED A. General...18 B. Scope of Work to be Performed...18 C. Working Papers Retention and Access to Working Papers...19 III. DESCRIPTION OF THE ORLEANS PARISH SCHOOL BOARD (OPSB) A. Background Information B. OPSB Contact Information...20 IV. TIME REQUIREMENTS A. Proposal Calendar B. Notification and Contract Dates C. Date Forensic Accounting and Auditing Services May Commence D. Schedule for Each Engagement E. Entrance Conferences, Progress Reporting, Exit Conferences and Board Reporting F. Date Final Report Due for Each Engagement Page 3 of 35

4 ORLEANS PARISH SCHOOL BOARD REQUEST FOR PROPOSALS (No ) TABLE OF CONTENTS, CONTINUED PAGE V. ASSISTANCE TO BE PROVIDED TO THE AUDITOR AND REPORT PREPARATION A. Financial Services and Information Technology Departments Assistance B. Work Area, Telephone, Photocopying and Scanning C. Report Preparation VI. PROPOSAL REQUIREMENTS A. General Requirements Pre-proposal Conference and On-site Inspections Inquiries Submission of Proposals B. Technical Proposal General Requirements Independence License to Practice Firm Profile - Qualifications and Experience Partner, Supervisory and Staff Qualifications and Experience Prior Engagement(s) with OPSB Similar Engagement(s) with Other Government Entities Specific Audit Approach Identification of Anticipated Potential Audit Problems Report Format C. Sealed Dollar Cost Bid Total All-Inclusive Maximum Price Rates for Additional Professional Services Manner of Payment Option Years Page 4 of 35

5 ORLEANS PARISH SCHOOL BOARD REQUEST FOR PROPOSALS (No ) TABLE OF CONTENTS, CONTINUED PAGE VII. EVALUATION PROCEDURES A. Evaluation Committee B. Review and Evaluation of Proposals C. Evaluation Criteria Mandatory Elements Technical Quality Price Disadvantaged Business Enterprises (DBE) 29 D. Oral Presentations E. Final Selection F. Right to Reject Proposals APPENDICES A. Proposer Guarantees and Warranties B. Format for Schedule of Professional Fees and Expenses to Support the Total All- Inclusive Maximum Price 32 C. Client Agreement Engagement Checklist 33 ATTACHMENTS 1. OPSB Disadvantaged Business Enterprise (DBE) Program and Reports 2. Charter School Accountability Framework - Performance Matrix 3. Evaluation Criteria 4. Pre-Proposal Meeting Sign-in Listing Page 5 of 35

6 PURCHASING DEPARTMENT 3520 General DeGaulle Drive, Fifth Floor New Orleans, Louisiana INSTRUCTIONS TO PROPOSERS One signed original (clearly marked) proposal, with five (5) copies and one (1) COPY on flash drive shall be submitted in a sealed envelope and clearly marked: RESPONSE TO REQUEST FOR PROPOSAL NO SPECIFICATIONS FOR FORENSIC ACCOUNTING AND AUDITING SERVICES TO BE RECEIVED ON FRIDAY, AUGUST 3, 2018 AT 2:00 P.M. and addressed to the Purchasing Department, Orleans Parish School Board, 3520 General DeGaulle Drive, Suite 5055, New Orleans, LA The name and address of the company submitting the Request for Proposal must appear on the top left corner of the envelope containing the proposal document. Hand-carried and express mail PROPOSALS may be delivered to the above address ONLY between the hours of 8:00 a.m. and 4:30 p.m. local time, Monday through Friday, excluding holidays observed by OPSB, and excluding Bid-date. The Orleans Parish School Board will not be responsible for the opening of, post-opening of, or failure to open a Proposal not properly addressed or identified. The Orleans Parish School Board will not assume the responsibility for any delay as a result of failure of any entity to deliver Proposals on time. No Proposal will be accepted after 2:00 p.m. August 3, 2018 under any conditions whatsoever. In order for your company to be provided proof of delivery time, proposals should be hand delivered, sent by registered mail, or private carrier only to the Purchasing Department, 3520 General DeGaulle Drive, Suite 5055, New Orleans, Louisiana MANDATORY PRE-PROPOSAL CONFERENCE: A Mandatory Pre-proposal Conference will be held on Thursday, July 26, 2018, at 10:00 a.m. in Room 5105, 3520 General DeGaulle Drive, New Orleans, LA REQUEST FOR PROPOSAL DOCUMENTS: A complete set of Request for Proposal documents shall be used in preparing proposals; neither the Orleans Parish School Board nor its representatives assume any responsibility for errors or misinterpretations resulting from the use of incomplete sets of Request for Proposal Documents. The forms furnished as part of the specifications MUST be used for filing of Request for PROPOSALS and must be signed by the proposer. No proposals will be considered unless made on the forms provided and must not be detached from the proposal document of which it forms a part. Failure to follow these instructions may result in your proposal being disqualified. Page 6 of 35

7 OBJECTION TO THE AWARD: If any Proposer who submitted a proposal has an objection to the award of the Contract to the Apparent Low Proposer, the objecting Proposer shall furnish that protest, in writing, to the Director of Business Partnerships within two (2) business days of the date of the contract award. The protest shall describe in detail the basis for the protest, and shall request a determination under this section of the Instructions to Proposers. If a protest is filed in a timely fashion, the Director of Business Partnerships will review the basis for the protest and relevant facts under such terms and conditions as he considers proper. Upon completion of the review, the Director of Business Partnerships shall submit this findings and recommendations to the Superintendent and/or OPSB who shall then review the matter under such terms and conditions, as deemed proper. Upon receipt of authority to act from the Superintendent or OPSB, the Director of Business Partnerships will notify those Proposers involved of its decision. The decision shall be final and binding on the objecting Proposer. WITHDRAWAL OF BID: Any bid may be withdrawn if clear and convincing sworn, written evidence of obvious mechanical, clerical or mathematical error is furnished by the proposer to the Director of Business Partnerships within 48 hours of proposal receipt. SUPPLIER PERFORMANCE AND EVALUATION: The proposer, vendor, service provider and/or supplier performance process will involve evaluating the proposer, vendor, service provider and/or supplier s overall quality status, as well as evaluating the quality of each material or service the Orleans Parish School Board wishes to purchase from the said proposer, vendor, service provider and/or supplier. Prior to the invoice submission, the proposer, vendor, service provider and/or supplier, shall meet with a purchasing representative to discuss and review deliverables and timeline events for said services. Contract with automatic renewals will be based upon the Orleans Parish School Board evaluating and analyzing proposer, vendor, service provider and/or supplier performance. DEBARMENT AND SUSPENSION: To ensure that the Orleans Parish School Board does not enter into a contract with a debarred or suspended company or individual, each responsive proposer must include a certification statement with each bid. By signing the certification statement, the proposer certifies that neither it nor any of its principals (e.g., key employees) have been proposed for debarment, debarred or suspended by a Federal Agency. It is the responsibility of each proposer to sign the attached certification statement and submit it with the bid. Failure to comply with this requirement will cause your bid to be disqualified and declared non-responsive. CONTRACTS OVER $100,000: The Proposer must comply with the applicable standards, orders or requirements issued under Section 306 of the Clean Air Act [(42 USC 1837 (h)], Section 508 of the Clean Water Act (32 USC 1368), Executive Order 11738, and Environmental Protection Agency Regulations (40 CFR, Part 15), which prohibit the use under non-exempt federal contracts, grants or loans of facilities included in the EPA list of violating facilities. Proposer shall report any violations to the Orleans Parish School Board, the Department of Agriculture and to the Environmental Protection Agency Assistant Administrator for enforcement. CONSIDERATION OF PROPOSAL: The Board reserves the right to select any part of the proposal or the whole proposal as well as to reject any and all bids whenever such rejection is in its best interest in accordance with law. Page 7 of 35

8 INQUIRIES: All inquiries must be addressed in writing to Mr. Jonathan Temple, Director of Business Partnerships at 3520 General DeGaulle Drive, Suite 5055, New Orleans, LA or fax to (504) or No contact in any form or manner is to be made with any employee of the District except through Mr. Jonathan Temple. Violation of this provision shall be considered grounds for disqualification of the violator employer's proposal. OPSB DISADVANTAGED BUSINESS ENTERPRISE (DBE) PROGRAM: OPSB is seeking a DBE goal of up to 35%. See attachment no. 1, DBE Program Packet which is hereby made a part of this RFP. Orleans Parish School Board Jonathan Temple, Director of Business Partnerships Page 8 of 35

9 INDEMNITY AND INSURANCE A. The Contractor shall indemnify and hold harmless OPSB, its Board Members, Officers, Staff Directors, etc. for and against any and all losses, damages, and liabilities whatsoever for injury to or death of persons, or loss of or damage to property, including Government property of any kind or nature caused by or arising out of the performance of the work or services required hereunder by the contractor or the officers, employees, or agents of the Contractor. B. The Contractor shall, as a minimum, obtain and maintain during the entire period of performance of this contract insurance provided by insurers authorized to transact business in the State of Louisiana, has and maintains a minimum of a A rating or better financial size category as shown in the most current AM Best Company ratings the following coverage placements: 1. Workmen's Compensation and Employees Liability Insurance Worker s Compensation insurance limits as required by the Labor Code of the State of Louisiana meeting minimum statutory requirements and Employer s Liability coverage with a minimum of $500,000. The policy shall include a waiver of subrogation in favor of the District (OPSB). 2. Comprehensive General Liability/ Professional Liability Insurance For Standard Contracts, minimum limits of $1,000,000 per occurrence. The policy shall include a waiver of subrogation in favor of OPSB with an additional insured endorsement. For Architectural & Engineering (A&E) projects, the Contractor shall provide evidence of coverage for Professional Liability and or E&O Liability subject to limits of not less than $1,000,000 with additional insured and/or a waiver of subrogation endorsement in favor of the District (OPSB). The liability insurance shall remain in effect until the end of the Correction Period and at all times after that when the Contractor may be correcting or removing and replacing, defective work. 3. Motor Vehicle Liability Insurance - Minimum limits of $250,000 per person and $500,000 per occurrence for bodily injury liability and $100,000 for property damage liability is required on each vehicle owned, non-owned or hired to be used in conjunction with the contract. The policy shall include a waiver of subrogation in favor of the District (OPSB). 4. Excess Liability Insurance OPSB reserves the right to require this coverage subject to the value of the contract or scope of work required in the contract. If required, the excess liability insurance shall follow the same form and offer the same protections as employer s liability, general liability and auto liability. It shall also be as broad as the underlying policies of liability. Limits of Excess Liability coverage will be established based on the size and scope of the contract project. Additional insured and/or waiver of subrogation endorsements will be required. Page 9 of 35

10 C. The minimum insurance amounts specified in paragraph B shall not include a deductible. Notwithstanding, if there is a deductible incorporated into the terms of the insurance policy, then OPSB shall not be liable for the deductible, nor shall it be an allowable cost if paid by the CONTRACTOR. Insurance issued on a claims-made basis and completed operations insurance shall be maintained for 2 years after acceptance and evidence of coverage shall be furnished to OPSB yearly. D. The insurer s cost of providing the insured s a defense and appeal, including attorney fees, shall be supplementary and shall not be included as part of the policy limits, but shall remain the insurer s separate responsibility. If any of the Contractor s sureties or insurers is declared bankrupt or placed into receivership, ceases to meet any of the requirements of the Contract Documents or its license to do business in the State of Louisiana is revoked or expires, the Contractor shall meet the requirements of the contract documents. E. Certificates of insurance evidencing that the requirements of paragraph B have been met shall be furnished to OPSB before work is commenced with respect to performance under this Contract. In addition to the certificate of insurance, a copy of all required endorsements will be required as proof of the coverage placement. The insurance required pursuant to the provisions of this clause shall be in such form and for such periods of time as OPSB may require or approve, and with insurers approved by OPSB. Provisions shall be made for 30 days advance written notice by mail to OPSB of change in or cancellation of such insurance. F. In the event the CONTRACTOR fails to furnish such certificates prior to the commencing of work or to continue to maintain such insurance during the performance of the Contract OPSB shall have the right to withhold any payments or partial payments required to be made under this Contract; and shall have the right to continue withholding any or all of said payments so long as the CONTRACTOR has not complied with the requirements of this clause. G. ADDITIONAL INSURANCE REQUIREMENTS The Contractor shall provide a Certificate of Insurance evidencing Errors and Omissions liability insurance coverage subject to limits of liability of not less than $1,000,000. Furthermore, it shall be mutually agreed that OPSB shall be solely responsible for the contents of any information or documentation, which OPSB may provide to the Contractor to rely upon in the process of this service agreement. Notwithstanding the aforementioned provision, the Contractor shall be responsible for any damages or liabilities to the extent that they result from the Contractor s actual errors, omissions, or negligence pursuant to this Agreement. No changes, modifications, or limitations to these insurance requirements shall be permitted. Page 10 of 35

11 Certification Regarding Debarment, Suspension, Ineligibility and Voluntary Exclusion- Lower Tier Covered Transactions (Form AD-1048) This certification is required by the regulations implementing Executive Order 12549, Debarment and Suspension, 7 CFR Part 3017, Section , Participants' responsibilities. The regulations were published as Part IV of the January 30, 1989, Federal Register (pages ). (BEFORE COMPLETING CERTIFICATION, READ INSTRUCTIONS THAT FOLLOW) (1) The prospective lower tier participant certifies, by submission of this proposal, that neither it nor its principals are presently debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded from participation in this transaction by any Federal department or agency. (2) Where the prospective lower tier participant is unable to certify any of the statements in this certification, such prospective participant shall attach an explanation to this proposal. Organization Name Name and Title of Authorized Representative Signature Date Page 11 of 35

12 Instructions for Completing Certification Regarding Debarment, Suspension, Ineligibility and Voluntary Exclusion - Lower Tier Covered Transactions (Form AD-1048) NOTE: Each responsive proposer must include this certification statement with each proposal exceeding $100,000, or any contract for audit services regardless of amount. 1. By signing and submitting this form, the prospective lower tier participant providing the certification set out on the above in accordance with these instructions. 2. The certification in this clause is a material representation of fact upon which reliance was placed when this transaction was entered into. If it is later determined that the prospective lower tier participant knowingly rendered an erroneous certification, in addition to other remedies available to the Federal Government, the department or agency with which this transaction originated may pursue available remedies, including suspension and/or debarment. 3. The prospective lower tier participant shall provide immediate written notice to the person to whom this proposal is submitted if at any time the prospective lower tier participant learns that its certification was erroneous when submitted or has become erroneous by reason of changed circumstances. 4. The terms covered transaction, debarred, suspended, ineligible, lower tier covered transaction, participant, person, primary covered transaction, principal, proposal, and voluntarily excluded, as used in this clause, have the meanings set out in the Definitions and Coverage sections of the U. S. Department of Agriculture regulations 7CFR 3017 implementing Executive Order (Contact the person to whom this proposal is submitted for assistance in obtaining a copy of those regulations.) 5. The prospective lower tier participant agrees by submitting this form that, should the proposed covered transaction be entered into, it shall not knowingly enter into any lower tier covered transaction with a person who is debarred, suspended, declared ineligible, or voluntarily excluded from participation in this covered transaction, unless authorized by the department or agency with which this transaction originated. 6. The prospective lower tier participant further agrees by submitting this form that it will include this clause titled "Certification Regarding Debarment, Suspension, Ineligibility and Voluntary Exclusion - Lower Tier Covered Transaction" without modification in all lower tier covered transactions and in all solicitations for lower tier covered transactions. 7. A participant in a covered transaction may rely upon a certification that a prospective participant in a lower tier covered transaction has not been debarred, suspended, ineligible, or voluntarily excluded from the covered transaction, unless the participant knows that the certification is erroneous. A participant may decide the method and frequency by which it determines the eligibility of its principals. Each participant may, but is not required to, check the Non-procurement List. 8. Nothing contained in the foregoing shall be construed to require establishment of a system of records in order to render in good faith the certification required by this clause. The knowledge and information of a participant is not required to exceed that which is normally possessed by a prudent person in the ordinary course of business dealings. 9. Except for transactions authorized under Paragraph 5 of these instructions, if a participant in a covered transaction knowingly enters into a lower tier covered transaction with a person who is suspended, debarred, ineligible, or voluntarily excluded from participation in this transaction, in addition to other remedies available to the Federal Government, the department or agency with which this transaction originated may pursue available remedies, including suspension and/or debarment. Page 12 of 35

13 CERTIFICATION REGARDING LOBBYING CERTIFICATION FOR CONTRACTS, GRANTS, LOANS, AND COOPERATIVE AGREEMENTS EXCEEDING $100,000 IN FEDERAL FUNDS The undersigned certifies, to the best of this or her knowledge and belief, that: 1. No Federal appropriated funds have been paid or will be paid, by or on behalf of the undersigned, to any person for influencing or attempting to influence an officer or employee of any agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with the awarding of any Federal contract, the making of any Federal grant, the making of any Federal loan, the entering into of any cooperative agreement, and the extension, continuation, renewal, amendment, or modification of any Federal contract, grant, loan, or cooperative agreement. 2. If any funds other than Federal appropriated funds have been paid or will be paid to any person for influencing or attempting to influence an officer or employee of any agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with this Federal contract, grant, loan, or cooperative agreement, the undersigned shall complete and submit Standard Form - LLL, "Disclosure of Lobbying Activities," in accordance with its instructions. 3. The undersigned shall require that the language of this certification be included in the award documents for all subawards (exceeding $100,000 in Federal funds) at all tiers (including subcontracts, sub-grants, and contracts under grants, loans, and cooperative agreements) and that all sub-recipients shall certify and disclose accordingly. This certification is a material representation of fact which reliance was placed when this transaction was made or entered into. Submission of this certification is a prerequisite for making or entering into this transaction imposed by section 1352, title 31, U.S. Code. Any person who fails to file the required certification shall be subject to a civil penalty of not less than $10,000 and not more than $100,000 for each such failure. NAME/ADDRESS OF VENDOR TITLE OF SUBMITTING OFFICIAL SIGNATURE DATE Page 13 of 35

14 TO: ORLEANS PARISH SCHOOL BOARD Procurement Department 3520 General DeGaulle Drive, Fifth Floor New Orleans, LA PROPOSER'S CERTIFICATION Acknowledgment of Addenda: Addendum No., dated Addendum No., dated Addendum No., dated 1. Having read the Request for Proposal and the Specifications for FORENSIC ACCOUNTING AND AUDITING SERVICES (No ) I, the undersigned, authorized to represent the corporation, partnership, sole proprietorship (the Company) listed below, hereby submit to OPSB this Request for PROPOSALS for providing the service as listed above. 2. This proposal is submitted on behalf of: Company: Address: Street Number/P.O. Box Street Name City State Zip 3. I further certify that I/we have examined and fully comprehend the scope and conditions supplied for the consulting services for collections and that the Company agrees to furnish to OPSB said services for the payment amount listed on the attached Price Proposal form. 4. In submitting this proposal, the Proposer agrees to the terms and conditions of the Request for Proposals, including the Specification and instructions to Proposers. If this proposal is signed by a partner, the person hereby states that he/she has the authority to bind the partnership; if signed by a corporate officer or employee, that person hereby states that he or she has the authority to bind the corporation. (Copy of corporate resolution attached). Signature of Company Representative Representative's Title Date Page 14 of 35

15 PRINCIPALS OF THE COMPANY PRESIDENT: VICE-PRESIDENT: SECRETARY: TREASURER: BIDDER: SIGNATURE: NAME: (PRINT OR TYPE) ADDRESS: CITY, STATE, and ZIP: AREA CODE & PHONE: AREA CODE & FAX: LIST THE BIDDER S FEDERAL TAX IDENTIFICATION NUMBER Bidder is (check one) Sole Proprietorship; Partnership; Corporation (If corporation, in what state incorporated) ; or Joint venture. Identify parties: Page 15 of 35

16 NON-COLLUSION STATEMENT State of Louisiana Parish of Orleans, States that he/she is (a partner of the firm, officer of the corporation, or individual making the foregoing proposal or bid); that said bid is genuine and not collusive or sham; that said proposer has not colluded, conspired, connived or agreed, directly or indirectly, with any proposer or person to put in a sham bid or to refrain from bidding, collusion, or communication or conference, with any person, to fix the bid price or affiant or any other proposer, or to fix any overhead, profit or cost element, or that of any other proposer, or to secure any advantage against any person interested in the proposed contract, and that all statements contained in the said bid or proposal are true. (Signature) Page 16 of 35

17 I. INTRODUCTION A. General Information ORLEANS PARISH SCHOOL BOARD REQUEST FOR PROPOSALS No The Orleans Parish School Board ( OPSB ) is requesting sealed proposals from qualified firms of certified public accountants to perform requested forensic accounting and auditing services as determined by OPSB as needed for the fiscal year beginning July 1, 2018 and ending June 30, 2019, with the option of performing said services for each of the four (4) subsequent fiscal years. These services are to be performed in accordance with professional standards, as applicable, and as set forth by the American Institute of Certified Public Accountants (AICPA); the standards set forth for financial audits in the General Accounting Office's (GAO) Government Auditing Standards, the provisions of the federal Single Audit Act and U.S. Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, the Governmental Accounting Standards Board (GASB) and the State of Louisiana Accounting and Auditing requirements as set forth in the Louisiana Governmental Audit Guide. A MANDATORY Pre-proposal Conference for all firms interested in submitting a proposal will be held at 10:00 a.m. on Thursday, July 26, 2018 at 3520 General DeGaulle Drive, New Orleans, LA in Room 5105 to answer questions about the engagement. After the Pre-Proposal Conference, any inquiries concerning the request for proposal should be addressed to Mr. Jonathan Temple in writing and sent to the above address or by to jonathan_temple@opsb.us. To be considered, one signed original (clearly marked) proposal, with five (5) copies, and one (1) COPY on flash drive of the proposal must be received in a sealed envelope by OPSB Procurement Department at 3520 General DeGaulle Drive, Suite 5055, New Orleans, LA by 2:00 pm on Friday, August 3, OPSB reserves the right to reject any or all proposals submitted. During the evaluation process, the Committee and OPSB reserve the right, where it may serve OPSB's best interest, to request additional information or clarifications from proposers. At the discretion of OPSB or the Evaluation Committee, firms submitting proposals may be requested to make oral presentations as part of the evaluation process. OPSB reserves the right to retain all proposals submitted and to use any ideas in a 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 OPSB and the firm selected. Page 17 of 35

18 It is anticipated the selection of a firm will be completed by TBA, Following the notification of the selected firm it is expected a contract will be executed between both parties by TBA, B. Terms of Engagement A five year contract is contemplated, subject to OPSB exercising its option for each of the four (4) option years, subject to the annual review and recommendation of the Executive Director of School Performance and Deputy Chief of Finance and Operations, the satisfactory negotiation of terms (including a price acceptable to both OPSB and the selected firm), the concurrence of OPSB and the annual availability of an appropriation. II. NATURE OF SERVICES REQUIRED A. General OPSB is soliciting the services of qualified certified public accountants firms to conduct forensic accounting and auditing services to conduct forensic audits of its charter schools, direct-run schools, and Central Office finances, as requested to do so by OPSB, with the option to perform said services 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 proposal. Effective July 1, 2018, pursuant to Louisiana Act 91, the School Board will receive all Orleans Parish public schools under the authority of the State of Louisiana s Recovery School District culminating in about seventy-six (76) independently run charter schools. The OPSB - Office of School Performance, which oversees school performance as part of its authority as authorizer, established a performance matrix by which to evaluate charter school performance components, one of which is financial compliance. B. Scope of Work to be Performed It is anticipated that the forensic accounting firm s engagement will have two phases. The first phase will consist of a risk assessment of the District s concern, defining an appropriate scope for a forensic accounting investigation and timeline for completion. The second phase will consist of a forensic accounting investigation based on the approved scope of work, progress reports, deliver a report of findings and recommendations. The second phase may also include delivering a final report to the District s Board. Page 18 of 35

19 Phase One Each Engagement: a. Risk Assessment of the District s concern b. Define an appropriate scope for a forensic accounting investigation c. Provide a timeline for completion. Phase Two Each Engagement: a. Forensic Accounting Investigation based on the approved scope of work b. Provide progress reports c. Deliver a report of findings and recommendations and applicable exhibits d. Solicit, in coordination with OPSB, Management s Response from subject charter school or site e. Deliver a final report to the District s Board as requested C. Working Papers Retention and Access to Working Papers All working papers and reports must be retained, at the auditor's expense, for a minimum of three (3) years, unless the firm is notified in writing by OPSB of the need to extend the retention period. The auditor will be required to make working papers available, upon request, to the following parties or their designees: Audited Charter School Board of Directors Charter School management and/or it s designee(s) Orleans Parish School Board - Board of Directors Orleans Parish School Board management and/or it s designee(s) 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. III. DESCRIPTION OF THE ORLEANS PARISH SCHOOL BOARD A. Background Information OPSB provides a full range of educational and related services as contemplated by the Louisiana Revised Statutes within the boundaries of the City of New Orleans (Orleans Parish). Services are provided to approximately 45,000 students at the pre-school, kindergarten, elementary and secondary levels in two (2) direct-run schools and other specialized facilities. In addition, OPSB has seven (7) Charter Schools within its LEA. Pursuant to the unification of schools as defined in Louisiana Act 91, Senate Bill 432, 2016 Regular Session, effective July 1, 2018, the district will have a total of approximately seventy-six (76) independently operated charter schools. These seventy-six (76) charter schools were formerly Page 19 of 35

20 under the state agency, Recovery School District (RSD). Some charter schools may fall under one charter operator, commonly referred to as a charter management organization or charter management operator ( CMO ). OPSB is governed by seven (7) elected board members, and has a consolidated budget of approximately $330 million. Administrative services are managed by the Superintendent/CEO, and are centralized at OPSB headquarters at 3520 General DeGaulle Drive, Suite 5055, New Orleans OPSB staffs more than 370 full and part-time employees in its direct-run schools and headquarters. Additional background information is available on OPSB s web B. OPSB Contact Information Key personnel/contacts are as follows: School Performance - Dina Hasiotis Equity & Accountability - Dr. Kelli R. Peterson, Ed. Finance and Operations - Dr. David H. Trautenberg, Ph.D. Financial Compliance - Katherine Phelan Procurement - Jonathan Temple IV. TIME REQUIREMENTS A. Proposal Calendar The following is a list of key dates up to and including the date proposals are due: Request for Proposal issued July 18, 2018 Pre-Proposal Conference July 26, 2018 Due date for proposals August 3, 2018 B. Notification and Contract Dates Selected firm notified (based on OPSB approval) August 10, 2018 Contract date TBA, 2018 C. Date Forensic Accounting and Auditing Services May Commence Pursuant to the determination of this vendor subsequent to Request for Proposal and Board approval, any engagement request may commence in Fiscal Year 2019 (defined as July 1, 2018 through June 30, 2019). D. Schedule for Each Engagement A time schedule will be developed for each audit dependent upon each audit s Page 20 of 35

21 scope. E. Entrance Conference, Progress Reporting, Exit Conference and Board Reporting The auditor will develop and present to the Executive Director of Financial Compliance or her designee a mutually agreed upon schedule for Entrance Conference, Progress Reporting, Exit Conference and any reporting to the OPSB Board of Directors. The following conferences may be held to facilitate on-going communication between OPSB management and the audit firm. Dates for such meetings will be mutually agreed upon subsequent to each engagement. 1. Entrance conference with the Executive Director of School Performance and/or the Executive Director of Financial Compliance and/or a designee and with all key personnel and other department heads of key offices and/or programs (as needed). The purpose of this meeting will be to discuss the District s concern and to begin defining a scope of work for each engagement performed. This meeting will also be used to establish overall liaison for the audit and to make arrangements for work space and other needs of the auditor. 2. Progress conferences with the Executive Director of School Performance and/or the Executive Director of Financial Compliance or a designee and department heads of key offices and/or programs (as needed). F. Date Final Report Due for Each Engagement The District will require the auditor to submit a report of findings to the Executive Director of School Performance and/or the Executive Director of Financial Compliance and/or a designee. The Deputy Chief of Finance and Operations or his designee will complete the review of the draft report as expeditiously as possible. It is not expected that this process should exceed one week. During that period, the auditor should be available for any meetings that may be necessary to discuss the report(s). The final signed report(s) shall be delivered to the Executive Director of School Performance and/or the Executive Director of Financial Compliance or a designee within seven (7) working days of the completion of the review. The final report and four (4) signed copies, including one electronic copy, should be delivered to the Executive Director of Financial or her designee at OPSB. Page 21 of 35

22 V. ASSISTANCE TO BE PROVIDED TO THE AUDITOR AND REPORT PREPARATION A. Financial Service and Information Technology Departments Assistance The OPSB Division of School Performance and/or Finance staff and responsible management personnel will be available during the audit to assist the auditor by providing information, documentation and explanations. The auditor should provide their own internet access via Wi-Fi, air card, etc. B. Work Area, Telephones, Photocopying and Scanner The audit will typically be a field audit in scope. C. Report Preparation Report preparation, editing and printing shall be the responsibility of the auditor. VI. PROPOSAL REQUIREMENTS A. General Requirements 1. Mandatory Pre-proposal Conference and On-site Inspections A mandatory pre-conference for firms interested in submitting proposals will be held in Room 5105, at OPSB on Thursday, July 26, 2018 at 10:00 a.m. Both verbal and written questions will be accepted during the conference. Minutes of the Pre-Proposal Conference will be distributed within three (3) business days via to all firms in attendance. Representatives of the various departments within OPSB will be available to discuss their operations and conduct on-site inspections for interested proposers on, Thursday, July 26, 2018 after concluding the Pre-Proposal Conference. 2. Inquiries Inquiries concerning the request for proposals and the subject of the request for proposals must be made in writing to: Page 22 of 35

23 Mr. Jonathan Temple Director of Business Partnerships 3520 General DeGaulle Drive, Suite 5055 New Orleans, LA (504) Submission of Proposals The following material is required to be received by 2:00 p.m. on Friday, August 3, 2018 for a proposing firm to be considered: a. One (1) signed original proposal (clearly marked), with five (5) copies, and one (1) copy on flash drive. i. Title Page Title page showing the request for proposal subject; the firm's name; the name, address and telephone number of the contact person; and the date of the proposal. ii. Table of Contents iii. Transmittal Letter 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 best qualified to perform the engagement and a statement that the proposal is a firm and irrevocable offer. iv. Detailed Proposal The detailed proposal should follow the order set forth in Section VI.B of this request for proposals. v. Guarantees and Warranties Executed copies of Proposer Guarantees and Proposer Warranties, attached to this request for proposals (Appendix C). b. One (1) signed original proposal (clearly marked), with five (5) copies, and one (1) copy on flash drive of a dollar cost bid in a separate sealed envelope marked as follows: Page 23 of 35

24 SEALED DOLLAR COST BID PROPOSAL FOR OPSB FOR PROFESSIONAL AUDITING SERVICES c. Proposers should send the completed proposal package consisting of the two separate envelopes to the following: B. Technical Proposal 1. General Requirements Jonathan Temple Director of Business Partnerships 3520 General DeGaulle Drive, Suite 5055 New Orleans, LA (504) The purpose of the Technical Proposal is to demonstrate the qualifications, competence and capacity of the firms seeking to undertake an independent audit of OPSB in conformity with the requirements of this request for proposals. As such, the substance of 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 an 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 cost bid). While additional data may be presented, the following subjects, items Nos. 2 through 10, must be included. They represent the criteria against which the proposal will be evaluated. The Technical Proposal should not include any reference to cost. All cost related information should be included in a separate sealed bid as discussed in Item C. below. 2. Independence The firm should provide an affirmative statement that it is independent of OPSB and any of its charter schools as defined by auditing standards generally accepted in the United States of America and the U.S. General Accounting Office's Government Auditing Standards. Page 24 of 35

25 The firm should also list and describe the firm's (to include any proposed subcontractor s) professional relationships involving OPSB for the past five (5) years, together with a statement explaining why such relationships do not constitute a conflict of interest relative to performing the proposed audit. 3. License to Practice An affirmative statement should be included that the firm and all assigned key professional staff may properly practice in Louisiana. 4. Firm Profile - Qualifications and Experience The proposer should state the size of the firm, the size of the firm's audit staff and the location of the firm s office. If the proposer is a joint venture or consortium, the qualifications of each firm comprising the joint venture or consortium should be separately identified, and the firm that is to serve as the principal auditor should be noted, if applicable. The firm is also required to submit a copy of the report on its most recent external quality control review, with a statement whether that quality control review included a review of specific governmental engagements The firm shall also provide information on the results of any federal or state desk reviews or field reviews of its audits during the past three (3) years. In addition, the firm shall provide information on the circumstances and status of any disciplinary actions taken or pending against the firm during the past three (3) years by state regulatory bodies, federal or state agencies or professional organizations. 5. Partner, Supervisory, Staff Qualifications and Experience Identify the principal supervisory and management staff, including engagement partners, managers, other supervisors and specialists, who would be assigned to the engagement. Indicate whether each person is registered or licensed to practice as a certified public accountant (CPA) in Louisiana. Indicate whether each person is registered or licensed as certified in financial forensics (CFF). Provide information on the forensic and government auditing experience of each person, including information on relevant continuing professional education for the past three (3) years and membership in professional organizations relevant to this audit as defined in the scope of work herein. Page 25 of 35

26 Provide as much information as possible regarding the number, qualifications, experience and training, including relevant continuing professional education, of staff who may be assigned to an engagement as defined in the scope of work herein.. Indicate how the quality of staff over the term of the agreement will be assured. The proposer should identify the extent to which staff to be assigned to the audit reflect OPSB s commitment to Affirmative Action. Engagement partners, managers, other supervisory staff and specialists may change if those personnel leave the firm, are promoted or are assigned to another office. These personnel may also be changed for other reasons with the express prior written permission of OPSB. However, in either case, OPSB retains the right to approve or reject replacements. Consultants and firm specialists mentioned in response to this request for proposal can only be changed with the express prior written permission of OPSB, which retains the right to approve or reject replacements. Other audit personnel may be changed at the discretion of the proposer provided that replacement(s) have substantially the same or better qualifications or experience. 6. Prior Engagements with OPSB List separately all engagements within the last five years for OPSB, ranked on the basis of total staff hours and by type of engagement (i.e., audit, management advisory services, other). 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 principal client contact. 7. Similar Engagements with Other Government Entities For the firm's office that will be assigned responsibility for the audit, list the most significant engagements (maximum five [5]) performed in the last five (5) years that are similar to the engagement described in this request for proposal. These engagements should be ranked on the basis of total staff hours. Indicate the scope of work, date, engagement partners, total hours, and the name and telephone number of the principal client contact. 8. Specific Audit Approach The proposal should set forth a commitment to respond as needed as concerns may arise. Each work plan, including an explanation of the audit Page 26 of 35

27 methodology will be defined at the onset of each engagement. 9. 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 OPSB. 10. Report Format The proposal should include sample formats for required reports. C. Sealed Dollar Cost Bid 1. Total All-Inclusive Maximum Price The Sealed Dollar Cost Bid should contain all pricing information relative to performing the audit engagement as described in this request for proposal. The total all-inclusive maximum price to be bid shall contain all direct and indirect costs including all out-of-pocket expenses. OPSB will not be responsible for expenses incurred in preparing and submitting the technical proposal or the Sealed Dollar Cost Bid. Such costs should not be included in the proposal. The first page of the Sealed Dollar Cost Bid should include the following information: a. Name of Firm b. Certification that the person signing the proposal is entitled to represent the firm, empowered to submit the bid, and authorized to sign a contract with OPSB. c. A Total All-Inclusive Maximum Price for the engagement. 2. Rates for Additional Professional Services If it should become necessary for OPSB to request the auditor to render any additional services to either supplement the services requested in this RFP or to perform additional work as a result of the specific recommendations 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 OPSB and the firm. Any such additional work agreed to between OPSB and the firm shall be performed at the same rates set forth in the schedule of fees and expenses included in the Sealed Dollar Cost Bid. Page 27 of 35

28 3. Manner of Payment Progress 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 cost bid proposal. Demonstration of work completed during the course of each engagement and out-of-pocket expenses must be supplied to OPSB weekly for each engagement. 4. Option Years The proposing firm should include the all-inclusive maximum price for each of the four (4) subsequent year s audit that may be exercised at the option of OPSB. VII. EVALUATION PROCEDURES A. Evaluation Committee Proposals submitted will be evaluated by the three-member Committee selected by OPSB. B. Review and Evaluation of Proposals OPSB reserves the right to retain all proposals submitted and use any idea in a proposal regardless of whether that proposal is selected. C. Evaluation Criteria Proposals will be evaluated using four sets of criteria: Mandatory Elements, Technical Quality, Price and DBE Participation. Firms meeting the mandatory criteria will have their proposals further evaluated for both technical qualifications and price. The following represents the principal selection criteria which will be considered during the evaluation process. 1. Mandatory Elements a. The audit firm is independent and licensed to practice in Louisiana. b. The firm has no conflict of interest with regard to any other work performed by the firm for OPSB. c. The firm has no conflict of interest with regard to any other work Page 28 of 35