AUSTIN COMMUNITY COLLEGE DISTRICT. ADDENDUM NO. 1 Request for Proposal Financial Audit Services RFP NO VJ
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1 AUSTIN COMMUNITY COLLEGE DISTRICT ADDENDUM NO. 1 Request for Proposal Financial Audit Services RFP NO VJ 1.0 Purpose of the Addendum In accordance with ACC's Request for Proposal ("RFP"), Addendum No. 1 addresses changes or clarification to certain provisions and requirements of the RFP in response to all questions and changes made by ACC since its date-of-issue. Except as specifically stated herein, this Addendum No. 1, which will be addressed to all interested parties, is not meant to relieve any bidder of their duty to respond fully and completely, to any requirement of the RFP. 2.0 Changes, Clarifications, and Attachments to this Addendum: 2.1 Change: Part I Proposal Requirements, Section 2.2 Tab 2: Required Documentation: Completed SBDP Forms A-F (Forms G-I required only at contract award), see Exhibit D, Page 23 Replace With: Part I Proposal Requirements, Section 2.2 Tab 2: Required Documentation: Completed SBDP Forms A-F (Forms G-I required only at contract award), see Exhibit D 2.2 Remove: Exhibit E, Cost of Services, Page 27 Replace with: Revised Exhibit E, Cost of Services
2 Addendum No 1 (Continued) 2.3 Question and Answers (Attachment 1) 2.4 Pre-proposal Conference Sign-in Sheet (Attachment 2) Proposers shall acknowledge receipt of this Addendum No. 1 by certifying below and returning this sheet with the required bid submissions. Company Name: Signature of Authorized Representative: Print Name and Title of Representative Date:
3 Revised Exhibit E Cost of Services Rates/Fees offered below shall be inclusive of all costs including but not limited to printing, copying, travel, labor, materials, supervision, etc. for providing services as outlined in Part III, Scope of Services. 1. CAFR Audit Service Fixed Fee $ 2. Single Audit Services (Federal & State) Fixed Fee/per Audit $ Name Titles Billable Rate per Hour a. b. c. d. e. f. g. h. 3. Report Services Cost under Tab 7, Section 7.1 Exhibit E 4. Additional Services Cost under Tab 7, Exhibit E. Vendor Name: Page 27 of 29
4 ATTACHMENT 1 Q & A for RFP No VJ 1. Q: The RFP indicates that the initial term of the engagement ends on August 31, Is the first audit as of August 31, 2016 for a three year term? The first audit is for year ending August 31, Therefore the initial 3 year term will include audits for FY2015-FY Q. Will the Internal Auditor and staff provide any Internal Audit assistance in connection with the audit of the financial statements of the District, or in the performance of the procedures required under Circular A-133? The Internal Auditor will not be directly involved with the audit of financial statements or the A-133 audit. However, the Internal Auditor may, coincidentally, audit certain functions or programs in any given year that happen to be part of the A-133 audit. For example, during the last year, Internal Audit conducted an audit of the College s Financial Aid function, and as part of that audit they would have performed audit procedures on certain Title IV programs, which would also likely be major programs included in our A-133 audit. The Financial Auditor will determine to what extent the procedures performed by the Internal Auditor are useful to their audit. 3. Q. Who prepares the CAFR? ACC internal district staff and oversight of VP of Financial operations are responsible for preparing the CAFR. ACC provides a draft to the Auditor to review, mid to late October. The trial and balance review is conducted with completion of draft by end of October. 4. Q. In the RFP, the Fee Schedule has a single line item for the audit of the financial statements and a single line for the audit in accordance with Circular A-133, what is the format that you would like regarding the fee estimate. A single amount for the 3 years, an annual amount for the first year, or a schedule of fees for the 3 years in the main term of the contract? Fees should be proposed by hourly rate per labor category, job title proposed. Except for the CAFR and single audit services required under the contract; those fees/rates should be proposed as fixed, firm amounts. 5. Q. For the inclusion of a subcontractor that qualifies under the SLBE Participation Program, does Forms A-F need to be submitted in a separately sealed package or can they be included in the proposal package? If submitted separately, how many copies of these forms need to be submitted? One (1) copy of SBDP Forms A-F is to be submitted in a separate, sealed envelope in proposal marked as ORIGINAL only. 6. Q. What were the total fees for the CAFR and A-133 audit for the year ended and what is the proposed fee for the 2015 engagement? In general, the aggregate expenditure range was in the $100,000 range depending on the number and actual assignment.
5 ATTACHMENT 1 (Continued) Q & A for RFP No VJ 7. Q. Do you have a timeline and estimate of the total hours spent by the current auditor by staff level? If not, what was the approximate number of days spent in the field, and how many staff was there during that time period? For instance, in July there is a focus on the single Audit (A-133) with completion of services expected by late October or early November. Contractor staffing for this was 4-5 members, over a 2-3 week period in the field. On January 1 st, the state audit is due. Contractor will be required to take the draft audit to the ACC Board of Trustees (BOT) in their December meeting. Contractor is expected to give an opinion to the BOT based on financial statements. 8. Q. Have there been any program audits or reviews from Federal or State agency auditors in the last two years? If yes, please provide the detail of any issued and the District s response to those issues. The audit process is clear and structured which has prevented issues. So far there have been no issues to report. We have not had any management report issues over the years. 9. Q. Are sample reports required? If yes, what is ACC expecting in the reports? Refer to section of the RFP. No sample reports are required; however, if you have any canned reports used for other clients, please submit a copy with your proposal. 10. Q. Does ACC expect proposers to provide balance sheets with their submittals? Normally auditing firms do not provide this type of information until they have been notified that they were selected for the contract. ACC requires that financial reports be submitted by the proposers as requested in Section 2.2 Tab 2: Required Documentation.
6 ATTACHMENT 2
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