Request for Proposal Independent Audit Services for Kern Community College District

February 13, 2018 Re: Request for Proposal Independent Audit Services for Kern Community College District The Kern Community College District invites your company to submit a Proposal for Independent Audit Services, for the annual audit of accounts under the control of the Governing Board of the Kern Community College District. Key dates associated with this Request for Proposal include: First week Advertisement of RFP February 13, 2018 Second week Advertisement of RFP February 20, 2018 Deadline for Proposer Questions March 5, 2018 at 12:00 p.m. RFP Submission Deadline March 15, 2018 at 2:00 p.m. Notice of Award April 13, 2018 Submitted to the Board of Trustees for Approval Board Award Date May 3, 2018 Anticipated Commencement Date May 15, 2018 General Information and Specifications may be obtained at the Kern Community College District, Business Services website at https://www.kccd.edu/current-rfp-listing. If your company is not interested in responding to this bid request, please complete the No Bid Response Form, located on page 15 of the attached Request for Proposal, and return the form via email to cammie.ehret@kccd.edu or fax (661) 336-5178. If you have any questions relating to this Request for Proposal offering or would like an electronic copy of the Request for Proposal emailed to you, please contact me via email at cammie.ehret@kccd.edu or phone at (661) 336-5155. Best wishes, Cammie Ehret-Stevens Purchasing Coordinator/Analyst

REQUEST FOR PROPOSAL #DO180315 Request for Qualifications And Fee Proposal For Independent Audit Services Kern Community College District Board of Trustees PROPOSAL SUBMISSION DEADLINE Proposals submitted by 2:00 p.m. Date: March 15, 2018 Proposals must be received by the due date and time to be considered. Delivered to: Kern Community College District 2100 Chester Avenue Bakersfield, California 93301 Attention: Cammie Ehret-Stevens KCCD Audit RFP 2018 Page 1

Table of Contents INTRODUCTION...3 BACKGROUND INFORMATION...3 INFORMATION AND GENERAL CONDITIONS...4 STATEMENT OF WORK...7 PROPOSAL RESPONSE REQUIREMENTS...10 CERTIFICATION OF NONDISCRIMINATION...12 VENDOR NON-COLLUSION AFFIDAVIT...13 BIDDER INQUIRY FORM...14 NO BID RESPONSE FORM...15 COST PROPOSAL RESPONSE FORM- DISTRICT AUDIT...16 COST PROPOSAL RESPONSE FORM- OPEB...17 COST PROPOSAL RESPONSE FORM- MEASURE G & J BONDS...18 KCCD Audit RFP 2018 Page 2

1. INTRODUCTION REQUEST FOR PROPOSAL FOR INDEPENDENT AUDITOR KERN COMMUNITY COLLEGE DISTRICT This Request for Proposal (RFP) contains specifications and related documents covering independent audit services for the District. This is designated as the sole reference and authority for the preparation of proposals. This RFP shall not be construed to create an obligation on the part of the District to enter into a contract with any firm or to serve as the basis of a claim for reimbursement of expenditures related to the development of a proposal. 2. BACKGROUND INFORMATION The multi-campus Kern Community College District serves an area of approximately 24,800 square miles in parts of Kern, Tulare, Inyo, Mono, and San Bernardino Counties. Geographically one of the largest community college districts in the United States, the Kern District serves a population base of about 1.28 million, an estimated enrollment of 34,217, with an annual generalfund operating budget of approximately $157 million. While the District was established as a separate entity on July 1, 1968, educational services have been provided to residents of this area for many years prior to that time: at Bakersfield College since 1913, at Porterville College since 1927, and in the Ridgecrest area since 1951, now Cerro Coso Community College. There are many community education centers offering courses at locations away from the colleges. The District has embarked on a distance education venture, which includes the use of sophisticated technology. An independent, seven-member Governing Board (Board of Trustees) governs the District. They are elected by trustee area to staggered four-year terms. The Chancellor, who is appointed by the Governing Board, administers the District s affairs. The District accounts for its financial transactions in accordance with the policies and procedures of the California Community Colleges Budget and Accounting Manual and GASB 31, 34, 35, 37, 38, 39 45, 68,75,85, 86 as they relate to California Community Colleges. The Accounting policies of the District conform to generally accepted accounting principles as applicable to government agencies. Audits must conform to the reporting requirements of the California Community Colleges Contracted District Audit Manual, Title 2 US Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principle and Audit requirements for Federal Awards, and the AICPA Auditing & EDP. The accounts of the District are organized based on funds or account groups, each of which is considered a separate accounting entity. The operations of each fund are accounted for by providing a separate set of self-balancing accounts that comprise its assets, liabilities, fund balance, income and expenditures. Qualified employees are covered under contributory retirement plans maintained by agencies of KCCD Audit RFP 2018 Page 3

the State Teachers Retirement System (STRS) for instructional employees, and Public Employees Retirement System (PERS) for classified employees. District contributions to these plans are currently paid or accrued based upon a percentage of the qualified employees salaries. The General Fund budget for fiscal year 2016-17 was $205,359,138 and for fiscal year 2017-18 is $240,919,114. In addition, the District has significant Capital Improvement funds. The District has four (4) auxiliary foundation organizations. These entities are reported as footnotes in the District financial statement. The District has a Public Facility Finance Corporation that is reported as a component of the District financial statement. 3. INFORMATION AND GENERAL CONDITIONS 3.1 Key Action Dates. Listed below are important times and dates related to this RFP, including deadlines by which certain actions must be taken. Any changes to these key action dates will be issued as amendments to all prospective vendors. All times stated are Pacific Standard Time (PST). First week Advertisement of RFP February 13, 2018 Second week Advertisement of RFP February 20, 2018 Deadline for RFP Questions March 5, 2018 at 12:00 p.m. RFP Submission Deadline March 15, 2018 at 2:00 p.m. Notice of Award April 13, 2018 Submitted to the Board for Trustees for Approval Board Award Date May 3, 2018 Anticipated Commencement Date May 15, 2018 3.2 Preparation of Proposal Documents and Timeline. Five (5) copies of the proposal and one (1) electronic copy shall be submitted in a sealed envelope and received no later than 2:00 p.m. on Thursday, March 15, 2018. Each bidder will be responsible for the actual delivery of the bid proposals during business hours, 7:30 A.M. to 5:30 P.M. Monday through Thursday, and 8:00 A.M. to 12:00 P.M. on Friday (closed holidays). Any proposals submitted after 2:00 p.m. on March 15, 2018, will be returned to the Auditor unopened. Proposals should be addressed to: Cammie Ehret-Stevens, Purchasing Coordinator Kern Community College District 2100 Chester Avenue Bakersfield, CA 93301 Proposals must be sealed with the envelopes clearly marked in the lower left-hand corner "Sealed Proposal - Independent Auditor. 3.3 Questions Regarding RFP. Vendors requiring clarification of the intent or content of this RFP, or on procedural matters regarding the Request for Proposal process, may request clarification by submitting written questions by email or in an envelope marked with the title and RFP # of the proposal and addressed to the District Contact Person. Answers to the questions will be provided to all vendors without identifying the submitter. Questions KCCD Audit RFP 2018 Page 4

regarding this RFP must be submitted using the attached Bidder Inquiry Form in Section 8 of this RFP no later than March 5, 2018 at 12:00 p.m. 3.4 Rejection of Proposals. The District reserves the right to reject any or all proposals received as a result of this RFP, to waive any irregularity, or to negotiate with any Auditor when it is determined to be in the best interest of the District. 3.5 Cost of Preparation of Proposals. Costs for developing responses to this RFP are entirely the responsibility of the Auditor and shall not be chargeable to the District. 3.6 Evaluation Process. Staff of the Accounting Services Department will evaluate proposals. During the evaluation, validation, and selection process, the District may request meetings with an Auditor s representative to request answers to specific questions or may request that Auditor make presentations that are pertinent to the evaluation process. If questions are asked by the District in a meeting--and these questions and the answers thereto are pertinent to the proposal and the contract to be awarded--items will be sent to Auditor in writing for verification before they are included in the contract documents. 3.7 Award of the Contract. The Kern CCD may award the contract or contracts to one or more successful bidder(s) who display the ability and expertise necessary to achieve the desired result(s) and best meet the needs of the district. If a contract is awarded, it will be to the responsible Auditor(s) whose proposal is deemed to be the best proposal and whose proposal best meets the requirements of the RFP, cost, and all other factors considered. It is anticipated that award of the contract will be made within sixty (60) calendar days after the submission of proposals. If the award cannot be made within this time period, the Auditors will be requested, in writing, to extend the time period during which the Auditor agrees to be bound by his/her proposal. Written notification will be made to unsuccessful Auditors. 3.8 Related Experience. All Auditors must submit information that indicates specific qualifications to perform the financial and compliance audit services as specified herein. Each Auditor shall submit with the proposal, a list of clients for whom such services have been performed during the past two (2) years. The District is particularly interested in experience auditing California community colleges. The reference list shall include the names and addresses of the clients, the name, title, and telephone number of each client s cognizable manager, and the dates the work was performed. During the evaluation and selection process, the District may contact any or all of the referenced clients. Auditors are hereby advised that the District maintains the sole exclusive right to determine whether or not the Auditor can perform the work to be done. This determination will specifically address the level, background, and experience of individuals to be assigned to perform the audit services. 3.9 Affirmative Action. Auditor shall take affirmative action to ensure that applications are received and that employees are treated during employment without regard to their race, color, religion, age, sex, ancestry, handicap, or national origin. Such action shall include, but may not be limited to, the following: employment, upgrading, demotion or transfer, recruitment or recruitment advertising, layoff or termination, rates of pay or other forms KCCD Audit RFP 2018 Page 5

of compensation, and selection for training, including apprenticeship. Auditor hereby assures that he/she will comply with Subchapter VI of the Civil Rights Act of 1964, which prohibits discrimination against any person on the basis of race, creed, color, or national origin. Vendors must complete the Certification of Non-Discrimination in Section 6 of this RFP. 3.10 Compliance with Laws. Auditor agrees to comply with all applicable Federal, State and local laws, rules, regulations, ordinances, policies and procedures in the conduct of the audit as specified herein. While performing services hereunder, Auditor is an independent contractor and not an officer, agent or employee of the District. Auditor shall take out and maintain during the period of this agreement such professional liability, general liability, property damage, workers compensation and vehicle insurance as may be required to protect Auditor and the District as their interests may appear. 3.11 Declaration of Non-Collusion. This RFP requires the Vendor to attest under the penalty of perjury that no collusion took place in providing a response to this RFP. Vendors must complete the Vendor Non-Collusion Affidavit in Section 7 of this RFP. If a Vendor cannot answer yes to these questions, he/she/it will not be able to submit a response to this RFP. 3.12 Conflict of Interest. Vendor shall exercise reasonable care and diligence to prevent any actions or conditions that could result in a conflict with the best interest of the District. Vendor s efforts shall include, but not be limited to, establishing precautions to prevent its employees or agents from making, receiving, providing or offering gifts, entertainment, payments, loans or other consideration which could be deemed to appear to influence individuals to act contrary to the best interest of the District. 3.13 Hold Harmless and Indemnification. Auditor shall hold harmless and indemnify the District, its officers, agents and employees from and against any and all actions, suits or other proceedings that may arise as a result of performing the work hereunder, except such actions, suit or other proceedings as may arise as a result of the negligence or willful misconduct of the District its officers, agents and employees. 3.14 District Administrative Responsibilities. It is the intention of the employees of the District to cooperate fully with the Auditor in the conduct of this audit. Audit work will be coordinated by the Director of Accounting Services. Schedules, records, books, supporting documents, and related items will be furnished to the Auditors as requested for the audit. 3.15 Term of the Agreement. Bid price shall be firm and not subject to increase for a period of one year after the closing of the bid. THIS CONTRACT IS FOR A TERM OF THREE (3) CONSECUTIVE YEARS, contingent upon annual satisfactory performance, with an option to extend the contract for an additional two (2) year term in one (1) year increments. Each additional year to be reviewed and confirmed three (3) months in advance of new contract. Vendor may request in writing for any price adjustments to their contract after the first term of the contract has expired but not to exceed the change in the All Items Consumer Price Index (CPI) listing for All Urban Consumers (CPI-U) for the U.S. City Average, 1982-84 = 100. A proposed increase will be reviewed by the KCCD Audit RFP 2018 Page 6

District to determine if the increase is acceptable and is in the best interest of the District. Contract is for fiscal year audits ending June 30, 2018, 2019 and 2020. 3.16 Compensation. The District shall pay Auditor an annual amount not to exceed the maximum cost proposed by Auditor for each audit year this Agreement is in effect. Payment shall be made upon receipt of itemized invoices delivered monthly, or less frequently at the option of the Auditor. 3.17 Additional Services. Additional services are not within the scope of the services to be performed pursuant to the agreement. If additional services are required and authorized, the agreement will be amended to reflect the additional services and supplemental compensation shall be at the hourly rates applicable for the audit year. 3.18 Auditor s Obligation to Perform Work in Accordance with Standards. If the work performed by Auditor is not in accordance with the standards as specified herein, or if the reports submitted by the Auditor are not complete, or if the reports are rejected by the California State Controller, or other body with statutory jurisdiction, as incomplete, then the Auditor shall be obligated to do whatever is required to correct the reports to meet the requirements as specified in the standards, or as specified by the State Controller at no cost to the District. 4. STATEMENT OF WORK 4.1 Scope of the Audit Services. Auditor shall submit a proposal to provide the District with audit services for a period of three (3) years. 4.2 General Requirements. Education Code Section 84040 requires that community college districts provide for an annual audit of the books and accounts of the district and include all funds of the district. California Code of Regulations, Title 5, 59100 states To provide comprehensive accountability in programs where the Chancellor s Office has regulatory or supervisory responsibility, the Chancellor is authorized as needed to have audits or reviews conducted or to investigate any audit or review citing which indicates that the allocation of state moneys or applicable federal funding may have been in error, and where necessary, to require action to resolve any substantial error as provided herein. The annual audit shall include minimum requirements of those prescribed by the Community College Chancellor s Office, State of California, as outlined in their publication entitled California Community Colleges Contracted District Audit Manual. In addition, the annual audit shall conform to generally accepted auditing standards as specified in Statements on Auditing Standards published by the American Institute of Certified Public Accountants; and Title 2 US Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principle and Audit requirements for Federal Awards OMB Circular A-133. Technical Standards for other work performed shall conform at a minimum to the standards required by those funding agencies such as, but not limited to, the publication Student Financial Assistance Programs Audit Guide, U.S. Department of Education. KCCD Audit RFP 2018 Page 7

A comprehensive financial and compliance audit shall be conducted of all funds, books, and accounts under the jurisdiction and control of the District for the fiscal year ending June 30, 2018. Government Fund Types General Fund Special Revenue Funds Debt Service Funds Capital Projects Funds Special Reserve Proprietary Fund Types Enterprise Funds Fiduciary Funds Trust and Agency Fund Types Student Financial Aid Student Body Organization EDP Functions, including Ellucian Banner, SalePoint for cashiering. Evaluate other fund and account audit reports; such as deferred compensation plan, retirement plan, Other Post Employment Benefit (OPEB) plan, Prop 39 and SRID Measure G and Measure J Bonds. Any other funds and/or accounts under the control of the Governing Board of the Kern Community College District. Auditor shall consider provisions of the California Community Colleges Budget and Accounting Manual and other such publications relating to community college accounting procedures in effect during the period under audit. The scope of the annual audit shall not be limited to that provided in the aforementioned publications in the event that in the opinion of the auditors particular circumstances warrant extension thereof. At the conclusion of the annual audit, Auditor is required to provide, at a minimum, the following in a published report: -Audited comprehensive financial statements, with accompanying notes -Auditor s opinion on the comprehensive financial statements -Auditor s report on internal controls associated with the financial statements -Auditor s report on accounting and administrative internal controls within federally funded programs -Auditor s report on State Compliance Requirements -Auditor s report on Federal Compliance Requirements -Supplemental information -Auditor s report on supplemental information -Status report on prior years findings and recommendations -Any other State or Federal requirements in effect at the time of the audit The District auditor shall agree to complete the audit, conduct interviews with District staff KCCD Audit RFP 2018 Page 8

related to audit findings, and exit interview with the Chief Financial Officer. The audit shall be completed and submitted to KCCD no later than November 30 th, and to the State Chancellor s Office no later than December 31 st, following the fiscal year under examination. Copies will be filed by the external auditor with all applicable reporting agencies, and an additional thirty (30) bound copies and three (3) unbound copies will be provided to the District. State and Federal tax returns are required for the Public Facilities Corporation. 4.3 Staffing. Auditor shall assign professional staff with appropriate knowledge, skills and disciplines for the conduct of a local education agency single audit, and combined financial and compliance audit of the federal programs. Auditors-In-Charge (AIC) shall be certified public accountants, currently licensed in the State of California. Managers shall coordinate the activities of the audit staff and shall be the liaison between Auditor and District. The manager shall be readily accessible and respond on a timely basis to the District at all times. 4.4 Working Papers. Working papers shall be retained by Auditor for a minimum of six (6) years unless notified otherwise in writing by the District or the State Controller. The audits are subject to review by the State Controller s Office, the Chancellor s Office, California Community Colleges, the Office of the Auditor General, The District, and other individuals as designated. Accordingly, the audit working papers shall be made available upon request. 4.5 Communication. The manager and partner in charge of the audit shall be readily available to the District during the course of the audit to respond to questions and requests in a timely manner. Auditor shall prepare and submit to the Director of Accounting Services the proposed audit plan followed by a meeting to review and discuss the plan. The Auditor will provide a list of items required by the Auditor to complete their fieldwork, sixty (60) days prior to their site visit. Auditor shall be responsible for timely communication to the District for proposed adjustments to the financial statements, management letter comments, material weaknesses in internal control systems, instances of noncompliance with laws and regulations pertaining to financial reports and claims for advances and reimbursements, and total amounts questioned, if any, for each financial assistance program as a result of noncompliance. This communication shall be to the Director of Accounting Services and the Chief Financial Officer. 4.6 Management Letter. A separate management letter shall be prepared and submitted. The management letter shall include a statement of findings and recommendations affecting the financial statements, internal control, accounting systems, legality of actions, other instances of noncompliance with laws and regulations, and any other material information. The management letter shall be submitted to the District on or before November 30 th following the fiscal year under examination. KCCD Audit RFP 2018 Page 9

5. PROPOSAL RESPONSE REQUIREMENTS 5.1 General. All proposals shall be submitted in the format specified. Provide a complete response to each request for information. Responses to this section of the RFP will be used by the District to determine the successful Auditor. 5.2 Title Page. Indicate the project for which the response is being provided, the name of the firm, local address, the name of the firm s contact person for purposes of the RFP, the telephone and facsimile numbers of the contact person, and the date. 5.3 Table of Contents. Include a clear identification of the material included in your firm s response by section and by page number. 5.4 Letter of Transmittal. Summarize your understanding of the work to be done. Indicate the names of the persons who will be authorized to make representations on the part of your firm, their titles, addresses and telephone and facsimile numbers. The person and/or person who is/are authorized to execute the contract on the part of your firm shall sign the transmittal letter. 5.5 Profile of Auditor. State the location of the office from which the work will be done if your firm is awarded the contract, the number of partners, managers, seniors, supervisors, and other professional staff employed at this office. Describe the range of activities performed by the office from which the work will be done (i.e. auditing, accounting, tax service, management advisory service). Discuss this office s experience in auditing California Community College districts and other educational agencies. 5.6 Auditor s Staffing and Qualifications. Indicate the name of the person who will manage the audit services as specified in this RFP. Provide a brief resume of the manager s experience in managing audits of the size and scope specified herein. Indicate the levels and titles of other auditors who will be assigned to perform services under the contract. Include a description of the type of experience, background and training required for each of the classifications proposed. 5.7 References. Provide a list of clients for whom your firm has provided auditing services similar to those requested here in the past two (2) years. Specifically, identify other California community colleges audited by the firm and those audits performed by your office. Indicate the scope of the audits performed for each of the referenced clients. Include the name of the client, address, telephone number and the name of each client s cognizable manager. 5.8 Cost of Services. State the maximum annual cost for the audit of all funds and account groups under the jurisdiction and control of the District for the first three years of service as previously outlined, and estimate the anticipated costs for a two-year extension. Costs specified in this section shall be based upon the scope of work specified herein. Separate Cost Proposal required for District Audit, OPEB and Measure G & J Bonds. 5.9 Work Plan. Submit a work plan to accomplish the scope defined in the RFP. The work plan should include time estimates for each significant segment of the work and the staff KCCD Audit RFP 2018 Page 10

level to be assigned. Where possible, individual staff members should be named and their titles provided. 5.10 Assurances. Auditor certifies that Auditor is a properly licensed Certificated Public Accountant in the State of California on or before March 1, 2018. KCCD Audit RFP 2018 Page 11

6. CERTIFICATION OF NONDISCRIMINATION TO BE EXECUTED BY CANDIDATE AND SUBMITTED WITH ITS PROPOSAL Candidate hereby certifies that in performing work or providing services for the District, there shall be no discrimination in its hiring or employment practices because of age, sex, race, color, ancestry, national origin, religious creed, physical handicap, medical condition, marital status, or sexual preference, except as provided for in Section 12940 of the California Government Code. Candidate shall comply with applicable federal and California anti-discrimination laws, including but not limited to the California Fair Employment and Housing Act, beginning with California Government Code section 12900. IN WITNESS WHEREOF, the undersigned has executed this Certificate of Nondiscrimination this day of, 2018. CANDIDATE (Type or Print Complete Legal Name of Candidate) By (Authorized Signature) Name (Type or Print) Title Address City State Zip KCCD Audit RFP 2018 Page 12

7. VENDOR NON-COLLUSION AFFIDAVIT TO BE EXECUTED BY VENDOR AND SUBMITTED WITH ITS PROPOSAL (Name) and says that:, being first duly sworn, disposes 1. He or she is (Title, or Owner, or N/A) of (Company, or N/A), the Vendor making the foregoing proposal; 2. That the proposal is not made in the interest of, or on behalf of, any undisclosed person, partnership, company, association, organization, or corporation; 3. That the proposal is genuine and not collusive or sham; 4. That the Vendor has not directly or indirectly induced any other Vendor to put in a false or sham proposal, and has not directly or indirectly colluded, conspired, connived, or agreed with any Vendor or anyone else to put in a sham proposal, or that anyone shall refrain from proposing; 5. That the Vendor has not in any manner, directly, or indirectly, sought by agreement, communication, or conference with anyone to fix the proposal price of the Vendor or any other Vendor, or to secure any advantage against the public body awarding the contract of anyone interested in the proposed contract; 6. That all statements contained in the proposal are true; and further, that the Vendor has not, directly or indirectly, submitted his or her proposal price or any breakdown thereof, or the contents thereof, or divulged information or data relative thereto, or paid, and will not pay, any fee to any corporation, partnership, company, association, organization, bid depository, or to any member or agent thereof to effectuate a collusion or sham proposal. IN WITNESS WHEREOF, the undersigned has executed this Non-collusion Affidavit this day of, 2018. Vendor (Type or Print Complete Legal Name of Vendor) By (Authorized Signature) Name (Type or Print) Title Address City State Zip KCCD Audit RFP 2018 Page 13

8. BIDDER INQUIRY FORM RFP No. DO180315- INDEPENDENT AUDIT SERVICES Bidders should use this form to submit questions regarding the RFP. The Kern Community College District will provide a complete list of questions received along with the District s responses to all bidders who participate. Questions will be listed without reference to the source. Name of Company: Company Representative: Question(s): Note: Reproduce this form as necessary. Fax or email (preferred) this form to : Cammie Ehret-Stevens Kern Community College District Email: cammie.ehret@kccd.edu Fax: 661-336-5178 KCCD Audit RFP 2018 Page 14

9. NO BID RESPONSE FORM NO BID RESPONSE FORM NOTE: COMPLETE AND RETURN THIS FORM ONLY IF YOU DO NOT WISH TO SUBMIT A BID If you do not wish to respond to this bid request, but would like to remain on the Kern Community College District vendor list for this service/commodity, please remove this form and return to the Purchasing Department by mail or fax. Kern Community College District Cammie Ehret-Stevens, Purchasing Coordinator 2100 Chester Avenue Bakersfield, CA 93301 cammie.ehret@kccd.edu Fax (661) 336-5178 RFP # DO180315 INDEPENDENT AUDIT SERVICES Business Name Date Mailing Address Telephone City, State, Zip Contact REASON(S) FOR NOT SUBMITTING A BID: KCCD Audit RFP 2018 Page 15

REQUEST FOR PROPOSAL INDEPENDENT AUDIT SERVICES COST PROPOSAL RESPONSE FORM FOR: DISTRICT AUDIT (annual final draft audit due no later than November 15 th ) TO: FROM: Cammie Ehret-Stevens Purchasing Coordinator/Analyst Kern Community College District 2100 Chester Avenue Bakersfield, CA 93301 (Name of Firm) (Address) (City, State, and Zip Code) Pursuant to and in compliance with your Request for Proposal and all other documents relating thereto, the undersigned Auditor, having familiarized himself/herself with the terms and conditions of the proposal documents, hereby proposes and agrees to perform the work to be done within the time stipulated, and to provide all labor and materials necessary to perform the work in connection with independent audit services for Kern Community College District, all in strict conformance with the specifications, for the amount and rates specified below: Contract price for the District audit for fiscal years ending: June 30, 2018: Dollars ($ ) June 30, 2019: Dollars ($ ) June 30, 2020: Dollars ($ ) Hourly rates for additional services requested by District: Estimated cost for a two-year extension of the audit for fiscal years ending: June 30, 2021: Dollars ($ ) June 30, 2022: Dollars ($ ) It is understood that the District reserves the right to reject this proposal and that this proposal will remain open and not be withdrawn for a period of sixty (60) days after the date scheduled for submission of proposals. (Signature) (Print Name) (Title) (Date) KCCD Audit RFP 2018 Page 16

REQUEST FOR PROPOSAL INDEPENDENT AUDIT SERVICES COST PROPOSAL RESPONSE FORM FOR: OPEB (annual final draft audit due no later than February 28 th ) TO: FROM: Cammie Ehret-Stevens Purchasing Coordinator/Analyst Kern Community College District 2100 Chester Avenue Bakersfield, CA 93301 (Name of Firm) (Address) (City, State, and Zip Code) Pursuant to and in compliance with your Request for Proposal and all other documents relating thereto, the undersigned Auditor, having familiarized himself/herself with the terms and conditions of the proposal documents, hereby proposes and agrees to perform the work to be done within the time stipulated, and to provide all labor and materials necessary to perform the work in connection with independent audit services for Kern Community College District, all in strict conformance with the specifications, for the amount and rates specified below: Contract price for the District audit for fiscal years ending: June 30, 2018: Dollars ($ ) June 30, 2019: Dollars ($ ) June 30, 2020: Dollars ($ ) Hourly rates for additional services requested by District: Estimated cost for a two-year extension of the audit for fiscal years ending: June 30, 2021: Dollars ($ ) June 30, 2022: Dollars ($ ) It is understood that the District reserves the right to reject this proposal and that this proposal will remain open and not be withdrawn for a period of sixty (60) days after the date scheduled for submission of proposals. (Signature) (Print Name) (Title) (Date) KCCD Audit RFP 2018 Page 17

REQUEST FOR PROPOSAL INDEPENDENT AUDIT SERVICES COST PROPOSAL RESPONSE FORM FOR: Measure G & J Bonds (annual final draft audit due no later than February 28 th ) TO: FROM: Cammie Ehret-Stevens Purchasing Coordinator/Analyst Kern Community College District 2100 Chester Avenue Bakersfield, CA 93301 (Name of Firm) (Address) (City, State, and Zip Code) Pursuant to and in compliance with your Request for Proposal and all other documents relating thereto, the undersigned Auditor, having familiarized himself/herself with the terms and conditions of the proposal documents, hereby proposes and agrees to perform the work to be done within the time stipulated, and to provide all labor and materials necessary to perform the work in connection with independent audit services for Kern Community College District, all in strict conformance with the specifications, for the amount and rates specified below: Contract price for the District audit for fiscal years ending: June 30, 2018: Dollars ($ ) June 30, 2019: Dollars ($ ) June 30, 2020: Dollars ($ ) Hourly rates for additional services requested by District: Estimated cost for a two-year extension of the audit for fiscal years ending: June 30, 2021: Dollars ($ ) June 30, 2022: Dollars ($ ) It is understood that the District reserves the right to reject this proposal and that this proposal will remain open and not be withdrawn for a period of sixty (60) days after the date scheduled for submission of proposals. (Signature) (Print Name) (Title) (Date) KCCD Audit RFP 2018 Page 18