EAST COUNTY WATER CONTROL DISTRICT REQUEST FOR PROPOSALS ANNUAL INDEPENDENT FINANCIAL AUDIT SERVICES

Transcription

1 EAST COUNTY WATER CONTROL DISTRICT REQUEST FOR PROPOSALS ANNUAL INDEPENDENT FINANCIAL AUDIT SERVICES Sealed qualification proposals for Annual Independent Financial Audit Services will be received by East County Water Control District, 615 Williams Ave., Suite 202, Lehigh Acres, FL on or by: May 2, 2011, No Later Than 10:00 A.M. (EST). All sealed proposals that are timely received will be publicly opened. Proposals received after the cut-off date and time will not be considered. The District time stamp shall be conclusive as to the timeliness of filing. The District is not responsible for the U.S. Mail or private couriers in regard to mail being delivered by a specified time so that a proposal can be considered. SCOPE OF SERVICES: East County Water Control District is soliciting the services of an independent certified public accounting firm to provide annual external independent financial auditing services to the District for a period of up to five (5) years beginning with an audit of the financial statements of the District for its fiscal year ending September 30, The District desires the auditor to express an opinion on the fair presentation of the District s basic financial statements in conformity with generally accepted accounting principles. The Request for Proposals packet is available for pick-up or will be mailed or transmitted electronically to your office upon request. Contact: Office Hours: EAST COUNTY WATER CONTROL DISTRICT 615 Williams Ave., Suite 202 Lehigh Acres, FL Telephone: (239) x24 Fax: (239) Attention: Brenda Fallon, Comptroller bfallon@ecwcd.com MONDAY THURSDAY, 7:00 A.M. TO 5:30 P.M. East County Water Control District reserves the right to accept or reject any or all bids, to award bids on a split-order by item number when applicable, to waive any bid informalities The District reserves the right to terminate the process or re-advertise and solicit new or additional proposals. The District 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 East County Water Control District and the firm selected. There is no implied obligation to reimburse responding firms for any expenses in the development of their proposal. In the event, litigation occurs as a result of a contract between a bidder and East County Water Page 1

2 Control District, the prevailing party shall be awarded all attorney s fees and costs associated with said litigation. East County Water Control District encourages minority owned and small businesses to participate on this project. A person or affiliate who has been placed on the convicted vendor list following a conviction for a public entity crime may not submit a Bid on a Contract to provide any goods or services to a public entity, may not submit a Bid on a Contract with a public entity for the construction or repair of a public building or public work, may not be awarded or perform Work as a Contractor, Supplier, Subcontractor, or Consultant under a Contract with any public entity, and may not transact business with any public entity in excess of the threshold amount provided in Section , Florida Statutes, for Category Two for a period of 36 months from the date of being placed on the convicted vendor list. Applicants and individuals acting on behalf of such applicant should not lobby the District s personnel or Board members since such activity will result in the rejection and disqualification of said applicant for the District Auditor position. For purposes of this Request for Proposals, the term lobbying is defined as an action taken by an individual, firm, association, joint venture partnership, syndicate, corporation or others seeking to influence the selection process by or through the District s Board Members or personnel after the initial publication of this Notice and through the time that an award recommendation is issued by the District s Board of Commissioners. BY ORDER OF EAST COUNTY WATER CONTROL DISTRICT. Publish: April 3, 2011 Page 2

3 EAST COUNTY WATER CONTROL DISTRICT BOARD OF COMMISSIONERS REQUEST FOR PROPOSALS ANNUAL FINANCIAL AUDIT SERVICES INTRODUCTION East County Water Control District ( ECWCD ) is requesting qualification proposals from certified public accounting firms duly licensed under Chapter 473, Florida Statutes, and qualified to conduct audits in accordance with government auditing standards as adopted by the Florida Board of Accountancy to audit its financial statements for a term of up to five (5) years beginning with the fiscal year ending September 30, These audits are to be performed in accordance with generally accepted auditing standards including the following: A. Section , Florida Statutes B. Rules of the Florida Department of Financial Services C. Rules of the Florida Auditor General (Chapter , Local Government Entity Audits) D. AICPA Audit and Accounting Guide - Audits of State and Local Governmental Units E. Federal and Florida Single Audit Acts (if applicable) F. Government Auditing Standards issued by the Comptroller General of the United States G. Circular No. A-133, Executive Office of the President, Office of Management and Budget, Washington D.C. (if applicable) Written questions regarding the Request for Proposals (RFP) are to be addressed to: Brenda Fallon, Comptroller East County Water Control District 615 Williams Ave., Suite 202 Lehigh Acres, FL Telephone: (239) x24 Fax: (239) bfallon@ecwcd.com Each firm should carefully examine the RFP and may make a written request to ECWCD s Comptroller for interpretations or corrections of any ambiguity, inconsistency or error. Only written responses issued by the Comptroller should be relied upon, and reasonable efforts will be made to Page 3

4 distribute all written responses issued by the Comptroller to everyone who is issued a Request for Proposals from ECWCD. Once the RFP is advertised, no applicant or individual acting on behalf of the applicant shall lobby the District s personnel or District Board members. Lobbying District Board members or District personnel will result in rejection/disqualification of the offending firm s RFP. For purposes of this Policy, lobbying is defined as any action taken by an individual, firm, association, joint venture partnership, syndicate, corporation and all other groups who seek to influence the governmental decision of a Board member or District personnel after the release of the RFP and prior to time that an award recommendation is posted. To be considered, responses to this RFP must be delivered to the above address no later than 10:00 a.m. E.S.T. on May 2, Ten signed copies of the proposal shall be submitted in one sealed package, clearly marked on the outside "Proposal for Independent Financial Auditing Services", the firm s name; the name, address, telephone number and address of the contact person; and the date of the proposal. Proposals must be typed or printed in ink. A single disc PDF file of the entire transmittal should also be included with the Proposal Package. Any responses received after the deadline will be returned to the proposer unopened. All costs incurred by the responding firms in preparing proposals in response to this request will not be reimbursed by ECWCD. The Financial Advisory Committee reserves the right to reject any and all proposals submitted and to request additional information from the proposers. At the discretion of the Financial Advisory Committee, firms submitting proposals may be requested to make oral presentations to the Financial Advisory Committee as part of the evaluation process. ECWCD 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 ECWCD and the firm selected. Firms submitting proposals may subcontract portions of the engagement. If this is to be done, the name of the proposed subcontracting firms must be clearly identified in the proposal. Following the award of the audit contract, no additional subcontracting will be allowed without the express prior written consent of the ECWCD Board of Commissioners. The Financial Advisory Committee will recommend and rank in order of preference no fewer than three firms deemed to be the most highly qualified to perform the required services to the Board. The Board may select one of the firms recommended by the Financial Advisory Committee and negotiate a contract with the firm in accordance with Section , Florida Statutes. It is anticipated that the Board will enter into a one year contract starting with the fiscal year ending September 30, 2011, and the contract will include one option to extend the contract for four (4) additional one (1) year periods through September 30, If the Board is unable to negotiate a satisfactory contract with any of the recommended firms, the Page 4

5 Financial Advisory Committee will recommend additional firms, and negotiation will continue in accordance with Section , Florida Statutes, until an agreement is reached. Anticipated RFP Calendar: April 3, 2011 May 2, 2011 May 4, 2011 May 11, 2011 May 16, 2011 June 20, 2011 Request for Qualification to be advertised Responses to RFP due by 10:00 a.m E.S.T. Financial Advisory Committee meeting to develop list of firms to make oral presentations. Financial Advisory Committee meeting to listen to oral presentations and interview firms. Develop short list of three (3) firms to recommend to Board. Thereafter the Financial Advisory Committee recommendations will be submitted for the Board s consideration at the May 16, 2011 Board meeting. Board of Commissioners receive Financial Advisory Committee recommendations and select firm Board awards contract for audit services Audits for the last five fiscal years were completed by Purvis, Gray & Company, LLP. Prior to that, audits were completed by its predecessor Stroemer Tuscan & Company, P.A. ECWCD does not have an internal audit department. All requirements and conditions set forth in this RFP shall be incorporated into the contract between ECWCD and the selected firm unless otherwise specified in the contract. NATURE OF SERVICES REQUIRED An audit and an opinion on the basic financial statements of ECWCD. Perform certain limited procedures in accordance with auditing standards generally accepted in the United States of America involving management s discussion and analysis (MD&A) and the required supplementary information other than MD&A required by accounting principles generally accepted in the United States of America and the Governmental Accounting Standards Board (GASB). Provide an in relation to opinion based on the auditing procedures applied during the audit of the financial statements to the individual fund financial statements, the schedule of expenditures of state financial assistance and the schedule of expenditures of federal awards. The audit is to be done in accordance with the Rules of the Auditor General, Chapter ; the Federal and Florida Single Audit Acts (if applicable); OMB Circular A-133 (if applicable); Government Auditing Standards issued by the Comptroller General of the United States; and the Page 5

6 AICPA Auditing Standards. Following completion of the audit for each fiscal year's financial statements, the auditor shall issue: A. A report on the fair presentation of the financial statements in conformity with generally accepted accounting principles. B. A report on compliance and on internal control over financial reporting. C. A report on bond compliance (if applicable). D. Reports on compliance with specific requirements applicable to Federal awards and State financial assistance programs (if applicable). E. The auditor shall communicate in a letter to management any significant deficiencies or material weaknesses found during the audit. The auditor will provide assistance in providing guidance and implementing changes in governmental accounting standards. If ECWCD does issue debt, for which the official statement in connection with the debt contains basic financial statements and the report of independent auditors, the firm shall be required to issue a "consent and citation of expertise" as auditor and any necessary "comfort letters" at no additional cost to ECWCD. Auditors shall be required to make an immediate, written report of all irregularities and/or illegal acts to the District Manager, the Board of Commissioners and to ECWCD s General Counsel. Additional Professional Services ECWCD may request additional professional services during the term of the contract. The proposer shall, upon receipt of a written request from the District Manger, perform such additional services. The proposer must be able to provide, at a minimum, the following services: Extended audit services or special audits Such services will be billed according to the rates agreed upon as a result of the RFP. The total amount for additional services shall be separately negotiated at the time of the engagement for a notto-exceed amount calculated in accordance with the rates of the awarded contract. DESCRIPTION OF ECWCD AND RECORDS TO BE AUDITED Page 6

7 East County Water Control District is on the west coast of Florida, located in the eastern portion of unincorporated Lee County known as Lehigh Acres and the extreme western portion of Hendry County. ECWCD encompasses approximately 110 square miles. ECWCD is an independent special District created pursuant to a decree of the Twelfth (12 th ) Circuit Court, Lee County, entered in Chancery Number 12,429 on May 5, Laws of Florida, Chapter reaffirmed the ECWCD s creation and provided authorization to levy and enforce ECWCD s taxation power, in July of 1963, as amended under the provisions of Florida Statutes, Chapter 298. The enabling legislation was repealed, reenacted, and codified by Laws of Florida, Chapter , effective July 3, ECWCD subsequently amended its codification via Laws of Florida, Chapter ; ; and ECWCD was formed for the purpose of preserving and protecting water resources by drainage, irrigation, reclamation, conservation, mitigation and water management. ECWCD also has authority under Laws of Florida, Chapter to construct, maintain and regulate navigational and boating facilities with the District. As a result of the codification (LOF, Chapter ), ECWCD has the authority to operate and maintain certain recreational parks within the District. ECWCD is governed by an at-large elected five (5) member Board of Commissioners serving staggered four (4) year terms. For reporting purposes, the Basic Financial Statements (Audited Financial Statements) will include the General Fund, Debt Service and Capital Project funds. ECWCD has no component units. Accounting records for the Board include the general fund, a debt service fund and 2 capital projects funds (infrastructure and land acquisition). The FY 2011 total adopted budget is approximately $4.8 million dollars. Budget amendments totaling $4.7 million in capital improvement projects and their funding will be adopted prior to the end of the fiscal year. As of the date of this proposal, the District has no bond issues, 6 SRF loans, 1 bank loan, and 1 construction line of credit (will convert to permanent financing in FY2012) outstanding. The total principal of debt issues outstanding approximates $6 million as of September 30, ECWCD s main source of revenue consists of non-ad valorem tax assessments. These assessments are collected by the Lee and Hendry County Tax Collectors together with all other governmental entity s non-ad valorem assessments and ad valorem taxes. Parcels within the District are taxed based upon their acreage size. All accounting records are maintained on the modified accrual basis with adjustments made to accrual basis for financial statement purposes. Budgets are integrated with the accounting records. ECWCD is progressive in its attitude toward new accounting standards. Early implementation is practiced when recommended. ECWCD is currently utilizing AccuFund Accounting Software in a Microsoft 2003 Small Business Server LAN. Page 7

8 TIME REQUIREMENTS ECWCD will have all necessary management personnel available to meet with the firm s personnel upon execution of the auditor s contract. Schedule for the FY 2011 Audit Each of the following shall be completed by the auditor no later than the dates indicated unless special arrangements have been made. A. Interim Work The auditor shall complete all interim work by September 22, B. Detailed Audit Plan The auditor shall work with the Finance staff (Comptroller, Accountant, Accounting Clerk) to develop a detailed audit plan by September 22, 2011, which shall include a final list of all schedules to be prepared by ECWCD staff before field work begins. C. Field Work Field work will commence December 5, 2011 and be completed by December 14, D. Draft Reports ECWCD staff will prepare all required financial statements with accompanying notes and disclosures to be presented with the audit reports and recommendations of auditor by January 12, E. Final Reports ECWCD staff will prepare bound Basic Financial Statements Together With Reports of Independent Auditor by February 16, F. Conference and Progress Reports: i. Entrance conference with the District Manager and Comptroller immediately after execution of contract. ii. iii. Exit conference with the District Manager and Finance staff on last day of field work immediately followed by a meeting with the Financial Advisory Committee to discuss draft financial statements. Follow-up conference with Financial Advisory Committee to discuss subsequent changes in draft financial statements and answer committee member questions regarding the audit. Followed by presentation to the Board of Commissioners on February 27, ASSISTANCE TO BE PROVIDED TO THE AUDITOR The Finance staff and responsible management personnel will be available during the audit to Page 8

9 assist the firm by providing information, documentation and reasonable explanations. The Finance staff will provide the following statements and schedules for the auditors as requested: Bank, Investment, Revenue and Attorney Confirmations Debt Compliance Accrued Payroll Summary Receivable Schedules Accounts Payable Reconciliations Bank Reconciliation Summary Investment Reconciliation Summary Accounts Payable Subsidiary Ledger Retainage Payable Subsidiary Ledger Fixed Assets Schedules CIP Schedules Designated/Reserve Schedules Schedule of Expenditures of Federal Awards and State of Florida Financial Assistance ECWCD will provide the auditor with reasonable work space, tables and chairs. The auditor will also be provided with access to one telephone line, photocopying facilities, fax machines and access to network for audit related communications and transmission of files. ECWCD staff will be responsible for the preparation, printing and distribution of the Basic Financial Statements. PROPOSAL REQUIREMENTS The RFP proposal must include the following information: A) Experience of the firm with special Districts within the last five years. B) Information describing personnel with training and experience appropriate to the nature of the project. The RFP shall include: i. The names and positions of each professional to be assigned to this audit, including familiarity with projects of a similar nature. ii. The estimated amount of involvement expressed as a percentage of time, of each of the staff members. iii. Willingness and ability to complete the project within the time and budget constraints, considering the firm s current and projected workload. iv. Resumes of those assigned to this audit reflecting academic training and employment in the applicable fields. Page 9

10 v. Evidence of possession of required licenses or business permits. vi. Evidence of any previous experience in projects of a similar nature-provide contact names and phone numbers along with project names and appropriate agency contacts. C) Reference listing, including contact names and phone numbers. D) A list of all lawsuits in which the firm has been named as a defendant in the past three (3) calendar years. E) The firm must have been established in Florida and performed continuous CPA services for a minimum of five years. F) The firm must be a member of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. G) The firm should indicate its approach to peer review and provide a report of the two most recent peer reviews. Indicate whether the peer reviews included a review of local government client activities. H) The firm should indicate any disciplinary actions that have been instituted or proposed during the last three calendar years against the firm or any of the firm s professionals assigned to the audit. I) The firm should describe the results of any State or Federal reviews during the past three calendar years of the firm's governmental client audit work. J) Technological Expertise. Must demonstrate up-to-date administrative, spreadsheet (Excel) and database (Access) expertise as well as training and staff expertise with each type of software. Technological expertise may be tested or require verification satisfactory to ECWCD. K) Title page showing the RFP subject, the name of the firm, address, telephone number, the name of the contact person, and the date. L) A table of contents providing a clear identification of the material by section and by page number. M) A statement setting forth the proposer's understanding of the work to be done and a positive commitment to perform the work within the specified time period. N) A statement as to whether the firm is local, regional, or national. O) The location of the office from which the work is to be done and the number of Page 10

11 personnel in that office who would be working on the audit. P) An identification of the partners, managers and Commissioners who will work on the audit, including staff from other than the local office if necessary for this audit. Resumes for each managerial and supervisory person to be assigned to the audit should be submitted and include the following information: i. Formal education ii. Supplemental education relative to governmental accounting and auditing iii. Experience in public accounting in general iv. Experience in private business or government v. Experience in auditing governmental units vi. Membership in various national and state governmental accounting boards, committees, or associations (past and present) vii. Professional recognition, such as Certified Public Accountant licenses, awards, etc. Q) A description of the proposer's experience in preparing governmental financial statements. R) A listing of Florida counties, municipalities, and special Districts for which the proposer is currently providing or within the last five years has provided audit services. S) The proposal should set forth a work plan, including an explanation of the audit methodology to be followed in order to perform the services required in Section III of this RFP. Proposers will be required to provide the following information on their audit approach: i. Proposed segmentation of the engagement ii. Level of staff and number of hours to be assigned to each proposed segment of the engagement iii. Sample size and the extent to which statistical sampling is to be used in the engagement iv. Extent of use of EDP software in the engagement v. Type and extent of analytical procedures to be used in the engagement vi. Approach to be taken to gain and document an understanding of the internal control structure vii. Approach to be taken in determining laws and regulations that will be subject to audit work viii. Approach to be taken in drawing audit samples for purposes of tests of compliance Page 11

12 T) Firm promotional material may be included as supplemental information. U) Dollar Cost for provision of audit services during the first year of the Contract and estimates for each subsequent year up to a total of 5 years. i. Total All-Inclusive Maximum Price ii. Rates by Partner, Specialist, Supervisory and Staff Level Times Hours Anticipated for Each iii. Out-of-pocket Expenses in the Total All-inclusive Maximum Price and Reimbursement Rates iv. Rates for Additional Professional Services v. Manner of Payment V) Insurance. Each response should contain a statement regarding the amount of the firm s general liability insurance and errors and omissions (i.e. professional) insurance. W) Independence. The Firm should provide an affirmative statement that it is independent of East County Water Control District as defined by generally accepted auditing standards. The firm should also list and describe any relationships involving ECWCD for the past five years. X) Business Ethics. Disclose (i) any circumstance where conduct of your firm or that of its Principal s are being investigated by any legal or administrative agency; (ii) any adverse decision or settlement with any legal or administrative body; and (iii) identify any substantive failure in the proper performance of any award or delivery on time of contracts of a similar nature as described above. Y) Firm Ethics. Disclose firm policies and procedures to prevent ethical violations. Discuss specific staff responsibilities and management commitment. Z) Other Disclosure: Applicants must answer the following question: Has the firm ever been asked to resign, voluntarily resigned or withdrew from a project, contract or agreement within the past five years? If so, where and why? AA) BB) Anti-Kickback Affidavit: The attached affidavit must be completed, signed and included in each applicant s submittal. Non-Collusion Affidavit: The attached affidavit must be completed, signed and included in each applicant s submittal. Page 12

13 ANNUAL FINANCIAL REPORT Contents Title Page Principal Officials of the District Independent Auditors Report Management s Discussion and Analysis Basic Financial Statements Government-Wide Financial Statements Fund Financial Statements Notes to Basic Financial Statements Required Supplementary Information Budget to Actual Comparison Major Funds Schedule of Funding Progress - OPEB Other Supplementary Information Individual Fund Statements and Schedules Report on Compliance with Requirements Applicable to Each Major Federal Awards Program and on Internal Control Over Compliance in Accordance with OMB Circular A-133 Schedule of Expenditures of Federal Awards Schedule of Findings and Questioned Costs Federal Awards Program Schedule of Expenditures of State Financial Assistance Additional Reports of Independent Auditor Report on Internal Control Over Financial Reporting and On Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards Management Letter Support ECWCD s Staff will perform the year-end closing of the books. ECWCD s Staff will prepare the financial statements. ECWCD s Staff will prepare the Annual Local Government Financial Report (Form DBF AA-401 and DBF AA-403) as required by the Florida Department of Financial Services. ECWCD s Staff will prepare work schedules, notes and related materials as requested by the selected firm. ECWCD s Staff will provide paid invoices, canceled checks and other supportive documentation as requested by the firm. Page 13

14 EVALUATION PROCEDURES All responses will be reviewed by the Financial Advisory Committee The responses will be evaluated using three sets of criteria. Firms meeting the mandatory criteria will have their proposals evaluated and scored on technical qualifications. The following represent the principal criteria which will be considered during the evaluation process. Mandatory Elements Qualifications and Experience Technical Quality Compensation Whether the audit firm is independent and licensed under Chapter 473, Florida statutes, to practice in Florida. Whether the firm has any conflicts of interest with regard to any other work performed by the firm for ECWCD. Whether the firm adheres to the instructions in this RFP on preparing and submitting the proposal. Whether the firm submits a copy of its last external quality control review report and has a record of quality audit work. Whether the RFP is submitted in proper form. General government audit experience Special District audit experience Qualifications of individuals assigned to audit Size and organization structure of firm Demonstrated understanding of ECWCD s requirements Audit approach Technological proficiency of individuals assigned to audit Compensation will be considered as an evaluation factor, but will not be the sole or predominant factor used to evaluate proposals. WORKING PAPER RETENTION AND ACCESS TO WORKING PAPERS All working papers and reports must be retained, at the auditor s expense, for a period of three (3) years after completion of any herein identified services unless the firm is notified in writing by ECWCD of the need to extend the retention period. ECWCD s management and their Page 14

15 representatives shall be entitled at any time during the contract period to inspect and reproduce such documents as deemed necessary. 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. As requests for copies of working papers are fulfilled, the auditors will be required to notify the Finance Director of the request, as appropriate.

16 ANTI-KICKBACK AFFIDAVIT STATE OF FLORIDA ) ) SS COUNTY OF ) I, the undersigned, hereby duly sworn, depose and say that no money or contributions have or will be paid to any officer(s) or employee(s) of the East County Water Control District as a commission, kickback, reward of gift, directly or indirectly by me or any member of my firm or by an officer of the firm, as a result of or in connection with my Firm s submittal of its affixed submittal. By: Name Signature Print Name Title Sworn and subscribed before me this day of, 20 NOTARY PUBLIC, State of Florida at Large OFFICIAL NOTARY STAMP THIS PAGE TO BE SUBMITTED ALONG WITH RESPONSE IN ORDER FOR PACKAGE TO BE CONSIDERED COMPLETE AND ACCEPTABLE.

17 NON-COLLUSION AFFIDAVIT STATE OF FLORIDA ) ) SS COUNTY OF ), being first duly sworn, deposes and says that: 1) He/She is of, which (Title) (Name of Corporation or Firm) has submitted the attached Qualifications Package: 2) He/She is fully informed respecting the preparation and contents of the attached Qualifications Package and of all pertinent circumstances respecting such submittal; 3) Said Qualifications Package is genuine and is not a collusive or sham Qualifications Package; 4) Further, the Firm nor any of the Firm s officers, partners, owners, agents, representatives, employees or parties in interest, including this affiant, have in any way colluded, conspired, connived or agreed, directly or indirectly with any other qualifier, firm or person to submit a collusive or sham Qualifications Package in connection with the District Engineer position for which the attached Qualifications Package has been submitted or to refrain from bidding in connection with such District Engineer position, or has in any manner, directly or indirectly, sought by agreement or collusion or communications or conference with any other qualifier, or to secure through any collusion, conspiracy, connivance or unlawful agreement any advantage against the East County Water Control District. By: Name Signature Print Name Title Sworn and subscribed before me this day of, 20 NOTARY PUBLIC, State of Florida at Large OFFICIAL NOTARY STAMP THIS PAGE TO BE SUBMITTED ALONG WITH RESPONSE IN ORDER FOR PACKAGE TO BE CONSIDERED COMPLETE AND ACCEPTABLE.