St. Lucie Public Schools
SUPERINTENDENT
Michael J. Lannon
Purchasing Department
329 N.W. Commerce Park Drive, Bldg. C
Port St. Lucie FL 34986
Voice – (772)336-6980 Fax – (772)336-6985
TO:
All Prospective Proposers
FROM:
Lanaee Gilmore, CPPO, CPPB
Director, Purchasing and Warehousing
RE:
RFP #12-20 School Internal Auditing Services
ADDENDUM 1 TO RFP# 12-20
This addendum is issued as a part of the aforementioned RFP. The changes incorporated herein are an amendment to
and supersede those conditions shown in the original solicitation. The Proposer shall acknowledge receipt of this
addendum by signing this form and returning with their submittal. Failure to do so may subject Proposer to disqualification.
The list of questions presented below is a culmination of questions from prospective Proposers. Each
question to follow has been answered as completely and accurately as possible.
1. Which aspects, if any, of the internal accounts function is performed as a centralized process at the
District?
Answer: None. We provide some oversight and guidance, but the actual accounting is done at the
school level.
2. Does each school have their own bank account? If so, are school sites required to use the same financial
institution? No
Answer: Yes. School sites are not required to use the same financial institution.
3. What were the internal accounts audit fees for Fiscal Years ended 2011, 2010 and 2009?
Answer: For 2011 and 2010: $850 for Palm Pointe and $24,450 for all other schools combined. For
2009 $4,850 for Palm Pointe, $2,750 for Charter School of Ft. Pierce, and $25,700 for all other
schools combined.
4.
How many years has the previous auditor performed the internal accounts audit for the District?
Answer: The auditor has performed the internal accounts audit for at least the last 20 years.
5. During Fiscal Year ended 2012, how many schools had bookkeeper turnover?
Answer: 5
6.
During Fiscal Year ended 2012, how many schools had principal turnover?
Answer: 12 principals either changed schools or resigned
7.
Does the District establish any “blackout dates” when audit teams are asked not to visit schools?
Answer: No
8. What are the normal operating hours of the school sites?
Answer: Schools’ operating hours are listed on our website. Go to www.stlucieschools.org, click
on “Our Schools,” and click on the school whose hours you want to see.
9. Does the District alter its normal operating hours during the summer months?
Answer: Yes. The District offices do open and close earlier during the summer.
10. Please provide a copy of the 2011 Internal Accounts Audit Report and related management letter.
Answer: Report attached. Management comments are included in the body of the report.
11. The RFP does not specify the timing of the fieldwork.
Answer: See page 23 of the Scope of Services.
12. Please provide names/titles of the evaluation committee.
Answer: Jane Bachelor, Larry Glickman, Anthony Loupe, Rolf Jensen, Anthony Maynard, Jim
Hartley, Tammy Depace, Rick Esposito.
13. Page 4 third paragraph of the RFP states there are 18 elementary schools and 9 kindergartens – 8th
grade schools. Page 24 of the RFP table of receipts, disbursements and ended internal accounts
balances for the year ended 2011 lists 17 elementary schools and 10 kindergarten – 8th grade schools.
Please provide clarification on the correct number of elementary schools and kindergarten – 8th grade
schools.
Answer: C. A. Moore is listed as a K-8 in the table, but it is actually a K-5 school.
14. Were any schools opened or closed during the year?
Answer: No.
15. Was any audit adjustments posted during the prior year audit? If so, what was the nature of each?
Answer: Several reclassification entries were made for reporting purposes, mainly for school
stores. Auditors believed they had 2 or 3 adjustments to properly reflect balances.
16. Were there any passed adjustments during the prior year audit, and if so, what was the nature of each
adjustment?
Answer: The auditors have indicated there were no significant passed adjustments.
17. Please provide the fees related to the prior contract? (please separate fees by year, amount per type of
school (ie: high school vs. elementary school) and show fee for Palm Pointe Educational Research
School separately if possible).
Answer: For FY 2010-11, $850 for Palm Pointe and $24,450 for all other schools combined.
18. Do you have an estimate of total hours the audit took and can you provide the approximate amount of
time auditors were on site?
Answer: We do not have this information.
19. How large was the engagement team that performed the audits? (How many people on site?)
Answer: We do not have this information.
20. How have the audits been conducted in the past? Is every school location visited by the auditors or are
some of the audits performed at the district location?
Answer: Every school is visited by the auditors. No part of the audit has been conducted at the
District offices.
21. Did the District budget for the audit services related to the internal accounts for the FY12 year? If so, how
much was budgeted?
Answer: We have not yet established budgets for next fiscal year (which would cover the FY 12
audit).
22. Is the preparation of the report and financial statements the responsibility of the audit firm or will the
statements be prepared by the District?
Answer: The audited report and financial statements will be the responsibility of the auditor.
23. Please provide a copy of the prior year audited statements as well as the prior year management letter.
Answer: Audit report is attached. Management comments are included in the body of the report.
24. Can we obtain a copy of the prior year financial statement, footnotes, internal control report and
management letter?
Answer: Audit report is attached. Management comments are included in the body of the report.
25. When will the records be ready for the audit?
Answer: We anticipate July 2012.
26. Who is the current auditor and what were the fees for the last 3 years?
Answer: Berger, Toombs, Elam, Gaines and Frank.
27. What software is used to account for internal accounts?
Answer: Skyward
28.
Will the testing be done at each school or in the District office?
Answer: At the school sites.
29. Where can we get a copy of the “Principals Manual for Internal Accounting”?
Answer: http://www.stlucie.k12.fl.us/departments/finance/documents/PrincipalsManualInternalAccounting.pdf
30. Under professional standards we are not allowed to indemnify for acts of district staff without impairing
our independence. Should we include something in the proposal that indicates we would like to discuss
the indemnification provisions further to ensure our independence is not impaired?
Answer: Provide a redline of the indemnification provisions for District review
Please Note: The RFP due date and time remains June 15, 2012 at 3:00 p.m.
Attachment: Audit Report
______________________________________
Company Name
__________________________________________
Name (Please Print)
__________________________________________
Signature (Authorized Representative of Company)
__________________________________________
Date