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Herlong Public Utility District
Request for Proposals
Request for proposals
Herlong Public Utility District (HPUD) is requesting proposals from qualified firms of
certified public accountants to audit the District’s financial records for the fiscal years
starting December 31, 2014 through 2016.
The audit shall be conducted according to generally accepted auditing standards, the
standards set forth for financial audits in the U.S. General Accounting Office’s (GAO)
Government Auditing Standards, Government Accounting Standards Board (GASB), the
provisions of the federal Single Audit Act of 1984 and the U.S. Office of Management and
Budget (OMB) Circular A-128, Audits of state and Local Governments as well as
accounting and audit manuals issued by the State covering state programs administered
by the County.
This RFP shall not be construed, (1) to create an obligation on the part of the District to
enter into a contract with any audit firm, or (2) to serve as the basis for a claim for
reimbursement for expenditures related to the development of a proposal. This three-year
contract shall be subject to the satisfactory negotiation of terms (including a price
acceptable to both HPUD and the selected firm).
Notwithstanding other provisions of the RFP, Auditors are hereby advised that this
request is an informal solicitation of proposals only. It is not intended, nor is it to be
construed, as the engaging in formal competitive bidding pursuant to any statute,
ordinance, policy or regulation.
To be considered original and 5 copies of the proposal must be received at the HPUD
office located at
448-805 Pole Line Road
P O Box 515
Herlong CA 96113
By 4:00pm on December 5th, 2014. The HPUD reserves the right to reject any or all
proposals submitted.
Proposals shall be complete in all respects as required by the instructions herein. A
proposal may be rejected if it is conditional or incomplete, or if it contains alterations of
form or other irregularities of any kind. A proposal will be rejected if, in the opinion of the
General Manager, the information contained therein was intended to erroneously mislead
the District in the evaluation of the proposal.
The General Manager and District Clerk reserves the right to reject any or all proposals
received in response to this RFP.
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Costs of developing responses to this RFP are entirely the responsibility of the Contractor
and shall not be chargeable to the District.
When the contract is awarded, it will be the responsible Auditors whose proposal is
deemed to be the best proposal and whose proposal meets the need of the District. It is
anticipated that the contract will be awarded within thirty days after proposal is due.
General Information
In 2014 the District has an annual budget of $1,089,627.00. The District’s fiscal year
begins January 1st and ends December 31st.
The District has a total gross payroll of approximately $240,000 and has four (4) full time
employees and one (1) part-time employee.
For the fiscal year 2014, the District is in the process of completing a $6.8 million dollar
Water Utility Privatization Project with the Department of Defense. The District will begin
construction on a $4.4 million USDA RUS funded wastewater project; the project includes
$1.0 million in grant funding. The project is to change the sewer utility service provider
from Sierra Army Depot to the District. Construction is anticipated to begin by the end of
2014.
For purposes of the audit the firm selected will be expected to visit the Districts office in
Herlong and conduct the majority of the audit work there.
Scope of Work
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Prepare the annual audit report for the HPUD Board of Directors.
Prepare A-133 “single audits” when necessary, for all State and Federal funded
projects.
Complete State Controller’s Report.
As part of the audit the Accountants will prepare a draft of the financial statements and
related notes. In accordance with Government Auditing Standards, the District will review
and approve those financial statements prior to their issuance and have a responsibility
to be in a position in fact and appearance to make an informed judgment of those financial
statements.
Additional Requirements
The Accountants shall have access to and will be permitted to use figures, tabulations,
statistical schedules and other data already assembled or prepared by the District Clerk;
but neither the District Clerk nor any member of staff shall be employed by the
Accountants in connection with the audit nor shall the District Clerk or any staff be called
upon to perform any service other than the performance of the regular duties of the
District.
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The Accountants will commence work no later than April 30th each fiscal year.
Delivery of the final audit report will be presented to the District Board of Directors by the
accounting firm on or before the August Regular Board meeting. Final draft version of the
audit is required to be provided to the District Clerk no less than 10 calendar days prior
to the Regular August Board meeting.. Accountants shall supply the District as many
copies of the audit report as may be required and shall submit required audits to State
Controller and funding agencies and customers as requested. Additionally, an electronic
version of all final reports will be made available to the District no later than August 31 st
of each fiscal year.
Insurance and Indemnification
In accordance with the provisions of Section 3700 of the Labor Code of the State of
California each Auditor shall sign and file with the District a certificate before performing
the work.
Auditor shall take out and maintain, during the term of the Agreement, such general
liability and property damage insurance as is required to protect the Auditor and District
from any all actions, suites or other proceedings which may arise as a result of the work
performed by the auditors pursuant to the Agreement with the District.
Professional liability insurance protecting form claims arising out of the performance of
professional services caused by a negligent act, error, or omission of the Auditors, or act
for which the Auditor is legally liable, shall be provided in an amount of not less than
$1,000,000. The professional liability insurance shall remain in full force and effect for a
period of 2 years after the termination of this contract.
The Auditor shall furnish to the District certificates of such insurance annually on the
anniversary of the contract, signed by an authorized representative of the insurance
carrier, which shall name the District as additional insured and shall be endorsed as
follows: “The insurance afforded by this policy shall not be suspended, cancelled, reduced
in coverage or limits or non-renewed except after thirty days written notice by certified
mail, proof of delivery requested, has been given to the District.
Auditors shall hold harmless and indemnify the District and all officers, agents and staff
of the District, from and against any such actions, suites or other proceedings.
Resources to be provided by the District
Prior Year’s Records will be provided with copies of prior year’s financial statements,
budgets and copies of the prior year’s audit reports are available and shall be provided to
the Auditor. The prior year audits were performed by Singleton, and Auman, CPA,
Susanville, California.
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The District staff will assist the Auditor by providing required information and explanations.
Staff of the District will help as needed to assist the Auditors in field work and to provide
information which is pertinent to the work of the Auditors. Adequate time must be included
in the field work to allow the district staff time to facilitate the auditor and complete their
normal duties without additional manpower costs to the district.
The District will provide Auditors with working space and tables available at the District
Office.
Please include the following information in your bid package:
The firm’s background and experience in providing auditing and management consultant
services to California Special Districts.
Please provide references from other Special Districts.
Name and titles of key individuals to be assigned to the engagement along with a
statement of the qualification of the key individuals including their experience in the
auditing of California Districts, auditing in general, and any specialized expertise such
individuals might have which is applicable to this engagement.
CLASSIFICATION:
Hourly Rate
__________
__________
__________
__________
__________
Auditor, Partners, Managers
Supervisor’s
Senior Accountants
Semi-Senior/Jr. Accountants
Clerical and Report
Est. Hours
_________
_________
_________
_________
_________
Accountants will submit costs for the following:
COST SCHEDULE:
General Audit:
Specific Audit:
2014
______
______
2015
______
______
2016
______
______
Single Audits:
US Army Water Privatization Project
State Controller’s Report
USDA RUS Sewer Project
______
______
______
______
______
______
______
______
______
2014 Total
2015 Total
2016 Total
$_____________
$_____________
$_____________
TOTAL
$
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