REQUEST FOR PROPOSAL FOR AUDIT AND TAX SERVICES

Transcription

1 REQUEST FOR PROPOSAL FOR AUDIT AND TAX SERVICES FOR THE PERIOD January 1, 2017 to December 31, 2019 The Baltimore Regional Housing Partnership, Inc. requires the services of a financial services audit firm to provide it with audit and tax services commencing as of January 1, 2017 and continuing until December 31, 2019, with the option to extend services for one (1) additional two (2) year period. All firms must submit 1 original and 3 hard copies of the proposal in a SEALED Envelope LABELED APPROPRIATELY along with an electronic copy according to the instructions contained in this Request for Proposal for Audit and Tax Services that must be received by BRHP on or before Friday, November 11, 2016 at 5:00 P.M. EST. INQUIRIES AND PROPOSALS SHOULD BE DIRECTED TO: Alison James Financial Operations Director Baltimore Regional Housing Partnership, Inc. (t): (e): amjames@brhp.org

2 Baltimore Housing Mobility Program TABLE OF CONTENTS SECTION I: Overview of BRHP..Page 3 SECTION II: General Information.Page 3 SECTION III: Scope of Services.Page 4 SECTION IV: Contract Ethics..Page 6 SECTION V: Proposal Submission... Page 7 SECTION VI: Proposal Contents..Page 6 SECTION VII: Evaluation Criteria and Procedure..Page 8 SECTION VII: Attachments Page 13 BRHP RFP: AUDIT AND TAX SERVICES Page 2 of 13 October 3, 2016

3 Baltimore Housing Mobility Program I. OVERVIEW OF BRHP The Baltimore Regional Housing Partnership (BRHP), an innovative nonprofit organization, administers the Baltimore Housing Mobility Program. The Program is one of the nation's largest and most successful housing mobility programs. As a result, our program continues to grow and become increasingly turned to for strategic advice on how to replicate our services throughout the country. BRHP has a proven track record of opening pathways to a better future by giving over 3,400 low-income families expanded housing, educational and economic choices in opportunity areas across the region. In 2016, BRHP will assist several hundred additional families to move to communities of opportunity and will continue to serve an additional several hundred families per year through Each qualifying family that chooses to participate and completes the counseling program receives a Housing Choice Voucher, high-quality housing, financial counseling, and support in the transition to the new neighborhood and schools. BRHP receives most of its funds through the Housing Authority of Baltimore City and must follow audit guidelines associated with the Moving to Work Housing Choice Voucher Program as well as the HOPE VI program for our URD Grant. As a 501c3 nonprofit, BRHP also must report our financial information to the IRS on an annual basis. II. GENERAL INFORMATION Only firms who are currently licensed as Certified Public Accountants in the State of Maryland, are in good standing, and maintain an office in the Baltimore/Washington, DC Metropolitan Area or firms including such employees may respond to this RFP. BRHP does not discriminate against any employee, applicant or sub-contractor because of race, sex, color, religion, age or national origin. BRHP takes affirmative steps to ensure that applicants are employed or sub-contracted, and that employees and sub-contractors are treated fairly during employment or for the term of their contract, without regard to their race, sex, color, religion, age or national origin. Such action shall include, but not be limited to, the following: employment, upgrading, demotion or transfers; recruitment or recruitment advertising; layoff or termination; rates of pay or other forms of compensation; and selection for training, including apprenticeship. BRHP encourages responses from small and/or minority owned firms. BRHP RFP: AUDIT AND TAX SERVICES Page 3 of 13 October 3, 2016

4 Baltimore Housing Mobility Program III. SCOPE OF SERVICES BRHP seeks a firm that can perform audit services in compliance with federal government requirements under the Office of Management and Budget s (OMB) Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. Auditor will conduct an audit of the organization, in compliance with the Uniform Guidance, and preparation of statements based on the audit. The audit is to be performed in accordance with: Generally Accepted Auditing Principals as promulgated by the American Institute of for Certfied Public Accountants the standards of fiscal audits set forth in the U.S. General Accounting Offices (GAO) Government Auditing Standards the provisions of the Federal Single Audit Act of 1984 and the Single Audit Act Amendments of 1996 the U.S. Office of Management and Budget (OMB) Circular A-133 and any if its successor compliance requirements such as the Uniform Guidance Any other applicable requirements from the Federal Government or the State of Maryland. Financial and Compliance Audit The audit will be a financial and compliance audit, as required by the U.S. Department of Housing and Urban Development (HUD). The Auditor will comply with existing HUD guidelines and requirements, as well as any future requirements for future contract years. Each audit report should contain: 1. The annual financial statements and any accompanying data required within the scope of the audit. 2. A report of the auditor s study and evaluation of BRHP s system of internal accounting control. 3. Report on Compliance with requirements applicable to each major program and internal control over compliance in accordance with OMB s Uniform Guidance 4. A statement that the audit was executed in compliance with GAAP standards as well as all applicable laws and provisions. An exit conference with the Audit Committee or designee and the firm s representatives will be held at the conclusion of the fieldwork as well as at the end of the audit. Observations and recommendations must be summarized in writing and discussed with BRHP. At the exit BRHP RFP: AUDIT AND TAX SERVICES Page 4 of 13 October 3, 2016

5 Baltimore Housing Mobility Program conference, findings and recommendations regarding compliance and internal controls shall be discussed. It should include internal control and program compliance, observations, and recommendations. The Auditor will submit a draft audit to the BRHP Audit Committee. The audit report should include a management letter, if appropriate, which includes recommendations affecting the financial statements, internal control, accounting systems, and legality of actions. Bound copies of the report, including the management letter, should be typed and reproduced by the firm accepting the contract in a quantity sufficient to meet the needs of BRHP and its Audit Committee. In addition, an electronic PDF file of each audit report and management letter should be provided to BRHP. Under our contact with the Housing Authority of Baltimore City, the audit must be completed and board approved no later than 120 days after the fiscal year end. Upon request, the firm will provide a copy of the audit documentation pertaining to any questioned costs identified in the audit. The audit documentation must be concise and provide the basis for the questioned costs as well as an analysis of the problem. BRHP officers will provide the auditors with the following information for the auditor s fieldwork: Draft Financial Reports Detail General Ledger Detail List of Cash Disbursements and Cash Receipts Schedule of Accounts Receivable Schedule of Furniture & Fixtures and Depreciation Schedule of Accounts Payable Schedule of Accruals Schedule of Deferred Revenue Copies of all leases Copies of all grant letters Copies of bylaws and incorporation papers and other applicable organization documents Copies of all minutes of the Board of Directors Any additional information requested prior to the start of the audit Nonprofit Tax Services The Auditor will also prepare the following submissions annually: BRHP RFP: AUDIT AND TAX SERVICES Page 5 of 13 October 3, 2016

6 Baltimore Housing Mobility Program 1. Form 990 (Federal Income Tax Return) for each year of the contract 2. Preparation of the Maryland Form M-1 (Personal Property Tax Return). The Auditor will complete and submit the Data Collection form to be filed with the Federal Clearinghouse. BRHP s Accounting Systems BRHP s fiscal year runs from January 1 through December 31. BRHP s accounting records are maintained on QuickBooks computerized general ledger system. BRHP s Housing Assistance Payments (HAP) records are maintained in the Yardi Voyager system. Payroll records, tax deposits, and required payroll reporting are done through ADP Payroll Services. Service Level Requirements BRHP also has expectations of the level of service offered throughout the engagement. 1. Timeliness of response and accessibility to the audit and tax is an important aspect of this service. Accessibility includes the ability to be generally available to attend meetings in person and to be reached promptly by telephone and/or Service response is also of high importance. The auditor is expected to provide an estimated time of completion for requested services and keep BRHP apprised of any delays or special considerations in a timely manner. 3. Audit firm is expected to have appropriate insurances at all times and be able to provide proof of coverage upon request. 4. Detailed itemized statements shall be provided by the audit firm for work performed and incurred costs on a monthly basis. IV. CONTRACT ETHICS 1. No employee of BRHP who exercises any responsibilities in the review, approval or implementation of the proposal or contract shall participate in any decisions which affects his or her direct or indirect personal or financial interest. BRHP RFP: AUDIT AND TAX SERVICES Page 6 of 13 October 3, 2016

7 Baltimore Housing Mobility Program 2. It is a breach of ethical standards for any person to offer, give or agree to give any BRHP employee or board member, or for any BRHP employee or board member to solicit, demand, accept or agree to accept from another person or firm, a gratuity or an offer of employment whenever a reasonably prudent person would conclude that such consideration was motivated by an individual, group or corporate desire to obtain special, preferential, or more favorable treatment than is normally accorded to the general public. 3. The firm shall not assign any interest in this contract and shall not transfer any interest in the same without the prior written consent of BRHP. 4. The firm shall not accept any client or project that places it in a conflict of interest with its representation of BRHP. If such a conflict is subsequently discovered, BRHP shall be promptly notified. V. PROPOSAL SUBMISSION. A. Closing Submission Date. Proposals must be submitted by electronic and hard copy as specified in paragraph D below no later than 5:00 P.M. EST on November 11, Proposals received after the deadline will not be accepted. It is neither BRHP s responsibility nor practice to acknowledge receipt of any proposal. It is the Offeror s responsibility to assure that a proposal is received. B. Inquiries. Inquiries concerning this RFP should be ed to: Alison James Financial Operations Director amjames@brhp.org C. Conditions of Proposal. All costs incurred in the preparation of a proposal responding to this RFP will be the responsibility of the Offeror and will not be reimbursed by BRHP. D. Instructions to Prospective Contractors. All Offerors shall provide one (1) original and three (3) copies of a written proposal by hard copy along with an electronic copy. Your proposal should be addressed as follows: Alison James Financial Operations Director BRHP RFP: AUDIT AND TAX SERVICES Page 7 of 13 October 3, 2016

8 Baltimore Housing Mobility Program It is important that the Offeror s hard copy of the proposal be submitted in a sealed envelope clearly marked in the lower left-hand corner with the following information: SEALED PROPOSAL FOR AUDIT AND TAX SERVICES (Date) In order to ensure a fair review and selection process, firms submitting proposals are specifically requested not to make other contacts with BRHP staff or members of the Board of Directors regarding the proposal. Failure to comply with this request will result in disqualification of the proposal. E. Right to Reject. BRHP reserves the right to reject any and all proposals, to waive irregularities and informalities, to request additional information from all Offerors and further reserves the right to select the proposal which furthers the best interests of BRHP. A contract for the accepted proposal will be drafted based upon the factors described in the RFP. F. Minority-Owned Businesses. BRHP strongly encourages small, locally-owned, minority-owned, women-owned, socially and economically disadvantaged and service-disabled veteran-owned businesses to submit a proposal, in response to this RFP. Efforts will be made by BRHP to utilize these types of businesses. G. Consent. By submitting a proposal to BRHP, Offeror consents to the Scope of Work and General Specifications noted herein. Exceptions desired must be clearly noted in the submitted proposal. H. Effective Period. Each proposal shall be considered binding and in effect for a period of ninety (90) days following the proposal opening. VI. PROPOSAL CONTENTS. In order to simplify the review process and to obtain the maximum degree of comparability, the proposals should include the following items and be organized in the manner specified below, pages numbered (where applicable), sections tabbed and proposals bound: BRHP RFP: AUDIT AND TAX SERVICES Page 8 of 13 October 3, 2016

9 Baltimore Housing Mobility Program A. Letter of Introduction. Proposal shall include one to two pages that include the following information: 1. Brief description of firm including its principals, organization, size, structure, areas of practice and office location(s). Please also include whether the firm is in compliance with the registration and permit requirements to engage in the practice of public accounting in Maryland. 2. Date established and years of experience. 3. Indicate ability to start work according to request. B. Table of Contents. Please include a table of contents that identifies the material by section, page number and a reference to the information to be contained in the proposal. C. Professional Experience/Qualifications. Please include the following information: 1. Details of firm s specific work and expertise with directly related projects and the principal s role as related to the required Scope of Services. 2. Description of two recent projects that are of similar nature and scope of work detailed within this RFP. 3. Experience working with HUD programs, regulations and PHAs, specifically, with respect to Housing Choice Voucher and HOPE VI Grant programs. 4. Include resumes and/or biographies of all principals and key professional members who will be assigned to this engagement which specifically outlines extent of their involvement in referenced experience along with anticipated percentage of work performed by principals. 5. Include three references where the firm has provided similar work. 6. A statement affirming the continuing professional education of the individual is in compliance with standards as issued by the Comptroller General of the United States. 7. A statement whether the individual is independent, as defined by applicable auditing standards. 8. Describes the firm s policy on notifications of changes in key personnel. 9. Provide a listing of the number of professionals in the office who are experienced in nonprofit and/or HUD program auditing. 10. Briefly describe the firm s system of quality control to ensure the audit is adequately performed. 11. Include a copy of the firm s latest peer review report. BRHP RFP: AUDIT AND TAX SERVICES Page 9 of 13 October 3, 2016

10 Baltimore Housing Mobility Program D. Scope of Services and Proposed Project Schedule. Briefly describe the firm s understanding of the scope of services to be provided. Indicate a proposed time schedule for completing the work, assuming the contract will be issued on the date given in the cover letter, including the approximate dates the firm would perform field work, office review, and report preparation as well as the latest delivery date of the final report. E. Cost. Provide the following information: a. Estimated total hours to complete the audit and tax filings. b. Estimated out-of-pocket expenses. c. Hourly rate by staff classification. d. The all-inclusive maximum fee and out-of-pocket expenses, which will not be exceeded. e. The frequency and timing of the firm s billing process. F. Required Documents. Please include the following required attachments as a part of your proposal: 1. Attachment #1: Conflict Check In order to assist BRHP in performing a conflict check, Offeror is asked to review its client list and as part of the proposal, advise BRHP of the names of the firm s clients who might potentially or perceptually pose a conflict of interest in connection with work the firm may perform for BRHP if awarded this contract. If none are known, please state. Proposals that fail to provide a response may be removed from further review and consideration. Discovery of an undisclosed/existing conflict of interest shall be grounds for contract termination. 2. Attachment #2: Insurance Coverage Evidence of all appropriate and applicable insurance coverage carried by the Offeror, including policy coverage periods and limits. 3. Attachment #3: Form HUD-5369-B, Instructions to Offerors Non-Construction. 4. Attachment #4: Form HUD-5369-C, Certifications and Representations of Offerors Non-Construction Contract. 5. Attachment #5: Form HUD-5370-C, General Conditions for Non-Construction Contracts. BRHP RFP: AUDIT AND TAX SERVICES Page 10 of 13 October 3, 2016

11 Baltimore Housing Mobility Program 6. Attachment #6: Certification Regarding Debarment, Suspension, Proposed Debarment, and Other Responsibility Matters. 7. Attachment #7: Conflicts Certification. VII. EVALUATION CRITERIA AND PROCEDURE. A. Evaluation Criteria. BRHP will evaluate all proposals received based upon the following factors with corresponding ranking points: Evaluation Factor Qualifications and Experience: Level of experience and knowledge of the firm and individual(s) identified to work on matters described in Scope of Work. Public Housing Experience: Previous experience and similar work Maximum Rating Points related to public housing, HUD regulations and public housing agencies. Approach to Scope of Work: Understanding of scope of services, quality of approach to meet scope of work in specified time frames. 15 Cost B. Evaluation Procedure. 1. Review Process. BRHP may, at its discretion, request presentations by, or a meeting with, any or all firms, to clarify or negotiate modifications to the firm s proposal. However, BRHP reserves the right to make an award without further discussion of the proposals submitted. Therefore, proposals should be submitted initially on the most favorable terms, from both technical and price standpoints, that the firm can propose. BRHP contemplates award of the contract to the responsible firm with the highest total points. However, BRHP reserves the right to award a contract to more than one firm based upon its current or future audit and tax need(s) which may best be met by a specific firm s area of expertise. 2. Notification of Award. It is expected that a decision selecting the successful Firm will be made within four (4) weeks of the closing date of this RFP. Upon conclusion BRHP RFP: AUDIT AND TAX SERVICES Page 11 of 13 October 3, 2016

12 Baltimore Housing Mobility Program of the final negotiations with the successful firm, all Offerors submitting proposals to this RFP will be informed, in writing, of the name(s) of the successful firm. It is expected that the contract shall be for a period commencing as of January 1, 2017 and running until December 31, BRHP shall have the option to renew the contract, upon mutual consent, for one (1) additional two (2) year period. Renewal of the appointment/contract will require reauthorization by BRHP s authorized representative. If both parties cannot agree on prices for a contract renewal, the existing contract will be allowed to expire and the contract work will be rebid. BRHP RFP: AUDIT AND TAX SERVICES Page 12 of 13 October 3, 2016

13 Attachments Baltimore Housing Mobility Program The following pages include information needed to submit the required attachments. Attachment 1 and 2 are created by the offeror. Attachments 3-7 should be completed using the documents in the pages that follow. 1. Attachment #1: Conflict Check In order to assist BRHP in performing a conflict check, Offeror is asked to review its client list and as part of the proposal, advise BRHP of the names of the firm s clients who might potentially or perceptually pose a conflict of interest in connection with work the firm may perform for BRHP if awarded this contract. If none are known, please state. Proposals that fail to provide a response may be removed from further review and consideration. Discovery of an undisclosed/existing conflict of interest shall be grounds for contract termination. 2. Attachment #2: Insurance Coverage Evidence of all appropriate and applicable insurance coverage carried by the Offeror, including policy coverage periods and limits. 3. Attachment #3: Form HUD-5369-B, Instructions to Offerors Non-Construction. 4. Attachment #4: Form HUD-5369-C, Certifications and Representations of Offerors Non-Construction Contract. 5. Attachment #5: Form HUD-5370-C, General Conditions for Non-Construction Contracts. 6. Attachment #6: Certification Regarding Debarment, Suspension, Proposed Debarment, and Other Responsibility Matters. 7. Attachment #7: Conflicts Certification. BRHP RFP: AUDIT AND TAX SERVICES Page 13 of 13 October 3, 2016

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18 General Conditions for Non-Construction Contracts Section II (With Maintenance Work) U.S. Department of Housing and Urban Development Office of Public and Indian Housing Office of Labor Relations OMB Approval No (exp. 1/01/2014) Public Reporting Burden for this collection of information is estimated to average 0.08 hours per response, including the time for reviewing instructions, searching existing data sources, gathering and maintaining the data needed, and completing and reviewing the collection of information. Send comments regarding this burden estimate or any other aspect of this collection of information, including suggestions for reducing this burden, to the Reports Management Officer, Office of Information Policies and Systems, U.S. Department of Housing and Urban Development, Washington, D.C ; and to the Office of Management and Budget, Paperwork Reduction Project ( ), Washington, D.C Do not send this completed form to either of these addressees. Applicability. This form HUD-5370C has 2 Sections. These Sections must be inserted into non-construction contracts as described below: 1) Non-construction contracts (without maintenance) greater than $100,000 - use Section I; 2) Maintenance contracts (including nonroutine maintenance as defined at 24 CFR ) greater than $2,000 but not more than $100,000 - use Section II; and 3) Maintenance contracts (including nonroutine maintenance), greater than $100,000 use Sections I and II. ==================================================== Section II Labor Standard Provisions for all Maintenance Contracts greater than $2,000 ==================================================== 1. Minimum Wages (a) All maintenance laborers and mechanics employed under this Contract in the operation of the project(s) shall be paid unconditionally and not less often than semi-monthly, and without subsequent deduction (except as otherwise provided by law or regulations), the full amount of wages due at time of payment computed at rates not less than those contained in the wage determination of the Secretary of Housing and Urban Development which is attached hereto and made a part hereof. Such laborers and mechanics shall be paid the appropriate wage rate on the wage determination for the classification of work actually performed, without regard to skill. Laborers or mechanics performing work in more than one classification may be compensated at the rate specified for each classification for the time actually worked therein; provided, that the employer s payroll records accurately set forth the time spent in each classification in which work is performed. The wage determination, including any additional classifications and wage rates approved by HUD under subparagraph 1(b), shall be posted at all times by the Contractor and its subcontractors at the site of the work in a prominent and accessible place where it can be easily seen by the workers. (b) (i) Any class of laborers or mechanics which is not listed in the wage determination and which is to be employed under the Contract shall be classified in conformance with the wage determination. HUD shall approve an additional classification and wage rate only when the following criteria have been met: (1) The work to be performed by the classification required is not performed by a classification in the wage determination; (2) The classification is utilized in the area by the industry; and (3) The proposed wage rate bears a reasonable relationship to the wage rates contained in the wage determination. (ii) The wage rate determined pursuant to this paragraph shall be paid to all workers performing work 2. Withholding of funds in the classification under this Contract from the first day on which work is performed in the classification. The Contracting Officer, upon his/her own action or upon request of HUD, shall withhold or cause to be withheld from the Contractor under this Contract or any other contract subject to HUD-determined wage rates, with the same prime Contractor, so much of the accrued payments or advances as may be considered necessary to pay laborers and mechanics employed by the Contractor or any subcontractor the full amount of wages required by this clause. In the event of failure to pay any laborer or mechanic employed under this Contract all or part of the wages required under this Contract, the Contracting Officer or HUD may, after written notice to the Contractor, take such action as may be necessary to cause the suspension of any further payment or advance until such violations have ceased. The Public Housing Agency or HUD may, after written notice to the Contractor, disburse such amounts withheld for and on account of the Contractor or subcontractor to the respective employees to whom they are due. 3. Records (a) The Contractor and each subcontractor shall make and maintain for three (3) years from the completion of the work records containing the following for each laborer and mechanic: (i) Name, address and Social Security Number; (ii) Correct work classification or classifications; (iii) Hourly rate or rates of monetary wages paid; (iv) Rate or rates of any fringe benefits provided; (v) Number of daily and weekly hours worked; (vi) Gross wages earned; (vii) Any deductions made; and (viii) Actual wages paid. (b) The Contractor and each subcontractor shall make the records required under paragraph 3(a) available for inspection, copying, or transcription by authorized representatives of HUD or the HA and shall permit such representatives to interview employees during working hours on the job. If the Contractor or any subcontractor fails to make the required records available, HUD or its designee may, after written notice to the Contractor, take such action as may be necessary to cause the suspension of any further payment, advance or guarantee of funds. 4. Apprentices and Trainees (a) Apprentices and trainees will be permitted to work at less than the predetermined rate for the work they perform when they are employed pursuant to and individually registered in: (i) A bona fide apprenticeship program registered with the U.S. Department of Labor, Employment and Training Administration (ETA), Office of Section II - Page 1 of 3 form HUD-5370-C (10/2006)

19 (ii) (iii) Apprenticeship Training, Employer and Labor Services (OATELS), or with a state apprenticeship agency recognized by OATELS, or if a person is employed in his/her first 90 days of probationary employment as an apprentice in such an apprenticeship program, who is not individually registered in the program, but who has been certified by OATELS or a state apprenticeship agency (where appropriate) to be eligible for probationary employment as an apprentice; A trainee program which has received prior approval, evidenced by formal certification by the U.S. Department of Labor, ETA; or A training/trainee program that has received prior approval by HUD. (b) Each apprentice or trainee must be paid at not less than the rate specified in the registered or approved program for the apprentice s/trainee s level of progress, expressed as a percentage of the journeyman hourly rate specified in the applicable wage determination. Apprentices and trainees shall be paid fringe benefits in accordance with the provisions of the registered or approved program. If the program does not specify fringe benefits, apprentices/trainees must be paid the full amount of fringe benefits listed on the wage determination for the applicable classification. (c) The allowable ratio of apprentices or trainees to journeyman on the job site in any craft classification shall not be greater than the ratio permitted to the employer as to the entire work force under the approved program. (d) Any worker employed at an apprentice or trainee wage rate who is not registered in an approved program, and any apprentice or trainee performing work on the job site in excess of the ratio permitted under the approved program, shall be paid not less than the applicable wage rate on the wage determination for the classification of work actually performed. (e) In the event OATELS, a state apprenticeship agency recognized by OATELS or ETA, or HUD, withdraws approval of an apprenticeship or trainee program, the employer will no longer be permitted to utilize apprentices/trainees at less than the applicable predetermined rate for the work performed until an acceptable program is approved. 5. Disputes concerning labor standards (a) Disputes arising out of the labor standards provisions contained in Section II of this form HUD-5370-C, other than those in Paragraph 6, shall be subject to the following procedures. Disputes within the meaning of this paragraph include disputes between the Contractor (or any of its subcontractors) and the HA, or HUD, or the employees or their representatives, concerning payment of prevailing wage rates or proper classification. The procedures in this section may be initiated upon HUD s own motion, upon referral of the HA, or upon request of the Contractor or subcontractor(s). (i) A Contractor and/or subcontractor or other interested party desiring reconsideration of findings of violation by the HA or HUD relating to the payment of straight-time prevailing wages or classification of work shall request such reconsideration by letter postmarked within 30 calendar days of the date of notice of findings issued by the HA or HUD. The request shall set (ii) (iii) forth those findings that are in dispute and the reasons, including any affirmative defenses, with respect to the violations. The request shall be directed to the appropriate HA or HUD official in accordance with instructions contained in the notice of findings or, if the notice does not specify to whom a request should be made, to the Regional Labor Relations Officer (HUD). The HA or HUD official shall, within 60 days (unless otherwise indicated in the notice of findings) after receipt of a timely request for reconsideration, issue a written decision on the findings of violation. The written decision on reconsideration shall contain instructions that any appeal of the decision shall be addressed to the Regional Labor Relations Officer by letter postmarked within 30 calendar days after the date of the decision. In the event that the Regional Labor Relations Officer was the deciding official on reconsideration, the appeal shall be directed to the Director, Office of Labor Relations (HUD). Any appeal must set forth the aspects of the decision that are in dispute and the reasons, including any affirmative defenses, with respect to the violations. The Regional Labor Relations Officer shall, within 60 days (unless otherwise indicated in the decision on reconsideration) after receipt of a timely appeal, issue a written decision on the findings. A decision of the Regional Labor Relations Officer may be appealed to the Director, Office of Labor Relations, by letter postmarked within 30 days of the Regional Labor Relations Officer s decision. Any appeal to the Director must set forth the aspects of the prior decision(s) that are in dispute and the reasons. The decision of the Director, Office of Labor Relations, shall be final. (b) Disputes arising out of the labor standards provisions of paragraph 6 shall not be subject to paragraph 5(a) of this form HUD-5370C. Such disputes shall be resolved in accordance with the procedures of the U.S. Department of Labor set forth in 29 CFR Parts 5, 6 and 7. Disputes within the meaning of this paragraph 5(b) include disputes between the Contractor (or any of its subcontractors) and the HA, HUD, the U.S. Department of Labor, or the employees or their representatives. 6. Contract Work Hours and Safety Standards Act The provisions of this paragraph 6 are applicable only where the amount of the prime contract exceeds $100,000. As used in this paragraph, the terms laborers and mechanics includes watchmen and guards. (a) Overtime requirements. No Contractor or subcontractor contracting for any part of the Contract work which may require or involve the employment of laborers or mechanics shall require or permit any such laborer or mechanic in any workweek in which he or she is employed on such work to work in excess of 40 hours in such workweek unless such laborer or mechanic receives compensation at a rate not less than one and one-half times the basic rate of pay for all hours worked in excess of 40 hours in such workweek. (b) Violation; liability for unpaid wages; liquidated damages. In the event of any violation of the provisions set forth in paragraph 6(a), the Contractor and any Section II - Page 2 of 3 form HUD-5370-C (10/2006)

20 subcontractor responsible therefor shall be liable for the unpaid wages. In addition, such Contractor and subcontractor shall be liable to the United States (in the case of work done under contract for the District of Columbia or a territory, to the District or to such territory), for liquidated damages. Such liquidated damages shall be computed with respect to each individual laborer or mechanic, including watchmen and guards, employed in violation of the provisions set forth in paragraph (a) of this clause, in the sum of $10 for each calendar day on which such individual was required or permitted to work in excess of the standard workweek of 40 hours without payment of the overtime wages required by provisions set forth in paragraph (a) of this clause. (c) Withholding for unpaid wages and liquidated damages. HUD or its designee shall upon its own action or upon written request of an authorized representative of the U.S. Department of Labor withhold or cause to be withheld, from any moneys payable on account of work performed by the Contractor or subcontractor under any such Contract or any federal contract with the same prime Contractor, or any other federally-assisted contract subject to the Contract Work Hours and Safety Standards Act, which is held by the same prime Contractor such sums as may be determined to be necessary to satisfy any liabilities of such Contractor or subcontractor for unpaid wages and liquidated damages as provided in the provisions set forth in paragraph (b) of this clause. 7. Subcontracts The Contractor or subcontractor shall insert in any subcontracts all the provisions contained in this Section II and also a clause requiring the subcontractors to include these provisions in any lower tier subcontracts. The prime Contractor shall be responsible for the compliance by any subcontractor or lower tier subcontractor with all the provisions contained in these clauses. 8. Non-Federal Prevailing Wage Rates Any prevailing wage rate (including basic hourly rate and any fringe benefits), determined under state law to be prevailing, with respect to any employee in any trade or position employed under the Contract, is inapplicable to the contract and shall not be enforced against the Contractor or any subcontractor, with respect to employees engaged under the contract whenever such non-federal prevailing wage rate, exclusive of any fringe benefits, exceeds the applicable wage rate determined by the Secretary of HUD to be prevailing in the locality with respect to such trade or position. Section II - Page 3 of 3 form HUD-5370-C (10/2006)

21 Certification Regarding Debarment, Suspension, Proposed Debarment, and Other Responsibility Matters (Per 48CFR ) (1) I,, hereby certify on behalf of (insert name of Offeror/Firm) and its key principals, associates and staff, that we: (A) Are not presently debarred, suspended, proposed for debarment, or declared ineligible for the award of contracts by any Federal agency; (B) Have not, within a three-year period preceding this offer, 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, or local) contract or subcontract; violation of Federal or State antitrust statutes relating to the submission of offers; or commission of embezzlement, theft, forgery, bribery, falsification or destruction of records, making false statements, tax evasion, violating Federal criminal tax laws, or receiving stolen property (if offeror checks have, the offeror shall also see , if included in this solicitation); (C) Are not presently indicted for, or otherwise criminally or civilly charged by a governmental entity with, commission of any of the offenses enumerated in Section (A) above; (D) Have not, within a three-year period preceding this offer, been notified of any delinquent Federal taxes in an amount that exceeds $3,000 for which the liability remains unsatisfied; (E) Have not, within a 3-year period preceding this offer, had one or more contracts terminated for default by any Federal agency; and (F) Do not have an Active Exclusion on the System for Award Management (SAM). (2) The Offeror shall provide immediate written notice to BRHP if, at any time prior to contract award, the Offeror learns that its certification was erroneous when submitted or has become erroneous by reason of changed circumstances. (3) The certification in paragraph (1) of this provision is a material representation of fact upon which reliance was placed when making award. If it is later determined that the Offeror knowingly rendered an erroneous certification, in addition to other remedies available to the Government, BRHP may terminate the contract resulting from this award for default. (4) Where the Offeror is unable to certify to any of the statements in this certification, such prospective participant shall attach an explanation to this certification form. Offeror (Firm): Date: By: Name: Title: 48 FAR /2/2015

22 Guidance: (A) Offeror s inability to certify to the items in paragraph (1)(B), (1)(C), (1)(D), and (1)(E) will not necessarily result in withholding of an award. However, this certification will be considered in connection with a determination of the Offeror's responsibility. Failure of the Offeror to furnish a certification or provide such additional information as required in paragraph (4) above or as requested by the Contracting Officer may render the Offeror non-responsible. 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 paragraph (1) above. The knowledge and information of an Offeror is not required to exceed that which is normally possessed by a prudent person in the ordinary course of business dealings. (B) Principal, for the purposes of this certification, means an officer, managing member, director, owner, partner, or a person having primary management or supervisory responsibilities within a business entity. (C) Federal taxes are considered delinquent if both of the following criteria apply: (i) the tax liability is finally determined. The liability is finally determined if it has been assessed. A liability is not finally determined if there is a pending administrative or judicial challenge. In the case of a judicial challenge to the liability, the liability is not finally determined until all judicial appeal rights have been exhausted. (ii) The taxpayer is delinquent in making payment. A taxpayer is delinquent if the taxpayer has failed to pay the tax liability when full payment was due and required. A taxpayer is not delinquent in cases where enforced collection action is precluded. Examples. (i) The taxpayer has received a statutory notice of deficiency, under I.R.C. 6212, which entitles the taxpayer to seek Tax Court review of a proposed tax deficiency. This is not a delinquent tax because it is not a final tax liability. Should the taxpayer seek Tax Court review, this will not be a final tax liability until the taxpayer has exercised all judicial appeal rights. (ii) The IRS has filed a notice of Federal tax lien with respect to an assessed tax liability, and the taxpayer has been issued a notice under I.R.C entitling the taxpayer to request a hearing with the IRS Office of Appeals contesting the lien filing, and to further appeal to the Tax Court if the IRS determines to sustain the lien filing. In the course of the hearing, the taxpayer is entitled to contest the underlying tax liability because the taxpayer has had no prior opportunity to contest the liability. This is not a delinquent tax because it is not a final tax liability. Should the taxpayer seek tax court review, this will not be a final tax liability until the taxpayer has exercised all judicial appeal rights.(iii) The taxpayer has entered into an installment agreement pursuant to I.R.C The taxpayer is making timely payments and is in full compliance with the agreement terms. The taxpayer is not delinquent because the taxpayer is not currently required to make full payment.(iv) The taxpayer has filed for bankruptcy protection. The taxpayer is not delinquent because enforced collection action is stayed under 11 U.S.C. 362 (the Bankruptcy Code).

23 CONFLICTS CERTIFICATION The Contractor certifies that neither it nor any of its subcontractors include any person who has an interest, direct or indirect, in this proposed contract and who during his or her tenure, or for one (1) year thereafter, is: a) A present or former member or officer of the BRHP s Board of Directors or any member of a director's immediate family. b) Any BRHP employee who formulates policy or who influences decisions with respect to BRHP project(s) that are connected to this proposed contract, or any member of the employee's immediate family, or the employee's partner. c) Any public official, member of the local governing body, or State or local legislator, or any member of such individuals' immediate family. d) A member of or delegate to the Congress of the United States of America or a resident Commissioner (defined as an individual appointed to oversee a territory or possession of the United States of America, such as Guam). NOTE: "Immediate family" member means the spouse, mother, father, brother, sister, or child of a covered class member whether related as a full blood relative, or as a "half or "step" relative (e.g., half-brother or stepchild). Offeror (Firm): Date: By: Name: Title: