Auditing Services

Agency:	Town of Glastonbury
State:	Connecticut
Type of Government:	State & Local
NAICS Category:	541211 - Offices of Certified Public Accountants 541219 - Other Accounting Services
Posted Date:	Feb 5, 2024
Due Date:	Feb 14, 2024
Solicitation No:	RPGL-2024-17
Bid Source:	Please Login to View Page
Contact information:	Please Login to View Page
Bid Documents:	Please Login to View Page

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TOWN OF GLASTONBURY

PROFESSIONAL SERVICES PROCUREMENT NOTICE

REQUEST FOR PROPOSAL

AUDITING SERVICES

RPGL-2024-17

The Town of Glastonbury, Connecticut will be accepting proposals to select a qualified independent certified

public accounting firm, in accordance with the provisions of the Connecticut General Statutes, to conduct an

audit and to render an opinion on the Annual Comprehensive financial statements of the Town of Glastonbury.

Interested firms should obtain the complete Request for Proposal (RFP) and related information from the

Town’s website at www.glastonburyct.gov. Addenda, if any, will be posted to the same website. It is the

responsibility of interested firms to check the website during the RFP process.

Responses can be submitted at the following link: https://glastonburyct.bonfirehub.com/, under the Request

for Proposal (RFP) title “RPGL-2024-17 Auditing Services”. Respondents will be required to create a profile

before submitting their proposal. Step-by-step instructions on how to register as a vendor are available at this

website:

https://vendorsupport.gobonfire.com/hc/en-us/articles/6830871161239-Vendor-Registration

The Town of Glastonbury reserves the right to accept or reject any and all proposals, or any part thereof, if it is

in the best interest of the Town.

Proposals must be submitted no later than February 14, 2024 at 11:00 AM. LATE PROPOSALS

WILL NOT BE CONSIDERED.

The selected firm must meet all Municipal, State, and Federal affirmative action and equal employment

opportunity practices. The Town of Glastonbury is an Affirmative Action/Equal Opportunity Employer.

Minority/Women/Disadvantaged Business Enterprises are encouraged to submit a proposal.

Gina Consiglio

Purchasing Agent

Town of Glastonbury

RPGL-2024-17 - Auditing Services

TABLE OF CONTENTS

PAGE NO.

I. GENERAL INFORMATION ............................................................................................. 3

A. Introduction......................................................................................................... 3

B. Description of Government................................................................................. 3

1. General

2. Background Information

3. Fund Structure

4. Pension and Other Postemployment Benefit (OPEB) Plans

C. Minimum Requirements………………………………………………………...4

D. Evaluation Criteria …………………………………………………………………. 5

E. Selection Process.................................................................................................. 6

F. Terms of Engagement ......................................................................................... 6

II. SCOPE OF SERVICES ....................................................................................................... 6

A. Specific Services .................................................................................................. 6

B. Working Papers Retention and Access to Working Papers…….……………7

C. Considered Services ............................................................................................ 7

D. Implied Requirements......................................................................................... 8

E. Special Considerations ........................................................................................ 8

F. Staff Responsibilities ........................................................................................... 8

G. Insurance ............................................................................................................. 9

H. Indemnification ................................................................................................. 10

I. Non-Discrimination ........................................................................................... 10

III. SUBMISSION OF PROPOSAL ........................................................................................ 11

A. Proposal Instructions ........................................................................................ 11

B. Town Contacts ................................................................................................... 16

C. Proposal Calendar............................................................................................. 16

IV. AUDIT SCHEDULE AND DELIVERABLES................................................................. 16

A. Schedule for the Annual Audit ......................................................................... 16

B. Report Submissions ........................................................................................... 16

ATTACHMENTS

A. List of Key Personnel......................................................................................... 18

B. Respondent Guarantees / Warranties .............................................................. 19

C. Format for Dollar Cost Proposal ...................................................................... 20

D. Sample Audit Services Proposal Letter ............................................................ 21

E. Affirmative Action Statement……….…………………………..……………………….22

Town of Glastonbury

RPGL-2024-17 - Auditing Services

GENERAL INFORMATION

A. INTRODUCTION

Required Services

The Town of Glastonbury and the Glastonbury Board of Education are requesting proposals from

qualified independent certified public accounting firms to audit its financial statements for the fiscal year

ending June 30, 2024, with the option to audit the Town’s financial statements for each of the four (4)

subsequent fiscal years. These audits are to be performed in accordance with the provisions contained

in this request for proposal and with the auditing standards generally accepted in the United States of

America; Government Auditing Standards, issued by the Comptroller General of the United States; the

audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative

Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance); the

provisions of the State Single Audit Act as set forth in Connecticut General Statutes §§4-230 through 4-

236; and requirements of the State of Connecticut Office of Policy and Management concerning

municipal audits, requirements of the State of Connecticut Department of Education, and such other

requirements as shall be promulgated by various oversight agencies.

Town policy requires a change of auditors every five (5) years and the incumbent firm is precluded

from consideration for a second consecutive engagement.

B. DESCRIPTION OF GOVERNMENT

1. General

The auditor's principal contact with the Town of Glastonbury will be Keri Rowley, Director of Finance,

or a designated representative, who will coordinate the assistance to be provided by the Town to the

auditor. A list of key personnel is included as Attachment A.

2. Background Information

The Town of Glastonbury serves an area of 52.5 +/- square miles with an estimated population of

35,159. The Town’s fiscal year begins on July 1 and ends on June 30.

The Town of Glastonbury provides the following services to its citizens:

General Government

Public Safety

Human Services

Community Development

Physical Services

Leisure/Culture

Administrative Services

Sanitation

Education

The Town of Glastonbury is organized into several departments and divisions. More detailed

information on the government and its finances can be found in the following documents available on

the Financial Administration page of the Town’s website www.glastonbury-ct.gov:

• Annual Comprehensive Financial Report

• Budget

• Federal and State Single Audit Reports

3. Fund Structure

Town of Glastonbury

RPGL-2024-17 - Auditing Services

The Town of Glastonbury reported the following funds for the year ended June 30, 2023:

• Major funds:

General Fund

Special Assessments (Sewer Sinking) Fund

Capital Reserve Projects Fund

Capital and Nonrecurring Expenditures (Capital Reserve) Fund

American Rescue Plan Act Fund

• Twenty-two (25) non-major governmental funds

• Internal service fund – Self Insurance Reserve

• Fiduciary funds:

Pension Trust Fund

OPEB Trust Fund

Agency Funds – Student Activities Fund and Education Dependent Care Fund

4. Pension and Other Postemployment Benefit (OPEB) Plans

The Town of Glastonbury is the administrator of a single-employer Public Employee Retirement

System (PERS) defined benefit pension plan for substantially all full-time employees. Excluded from

this plan are Highway, Fleet Maintenance, Facilities and Sanitation employees hired after January 1, 2013,

unaffiliated Town employees hired after June 1, 2013, and certified personnel of the Board of Education.

Excluded Town employees are eligible to participate in either a defined contribution plan or a hybrid plan

with both defined benefit and defined contribution components. The PERS is included in the Town’s

financial statements as a Pension Trust Fund. Stand-alone reports are not available. Certified personnel

of the Board of Education are covered under the State Teacher’s Retirement System, for which stand-

alone reports are issued.

In addition to providing pension benefits, the Town provides postemployment benefits for certain

employees for current and future health insurance benefit expenses through a single-employer defined

benefit plan. This plan is included in the statements as an OPEB Trust Fund. Stand-alone statements

are not available for this plan. Certified personnel of the Board of Education are eligible to participate

in the Connecticut State Teachers’ Retirement System Retiree Health Insurance Plan, which is

administered by the Teachers’ Retirement Board, and for which stand-alone statements are issued.

C. MINIMUM REQUIREMENTS

To be considered interested firms and individuals must satisfy the following requirements:

• Firms submitting proposals must be qualified and licensed to perform independent audits of

municipalities of the State of Connecticut.

• Supervisory members of the audit team, including the "in charge" field auditor, should be certified

public accountants and have a minimum of four (4) years of municipal audit experience in the State

of Connecticut. The Selection Committee intends to strongly consider municipal audit experience

and certification in evaluating the Respondent’s audit team. The firm shall be required to maintain a

consistently qualified team during the term of the engagement.

• The firm must have issued, for a minimum of three Connecticut municipalities similar in size

Town of Glastonbury

RPGL-2024-17 - Auditing Services

to the Town of Glastonbury (population greater than 20,000), an Annual Comprehensive

Financial Report within the past two years. Each of these reports shall have been awarded the

Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence

in Financial Reporting. Each Respondent shall submit a listing of these reports in the proposal.

It is not required to submit copies of these reports with the proposal response; however,

respondents should be prepared to present copies upon the Town’s request.

• The firm must have background and experience in performing assessments of compliance with

federal statutes, regulations, and the terms and conditions of federal awards to municipalities

applicable to their federal programs and the Uniform Guidance Federal Procurement Standards

that went into effect on July 1, 2018 as well as the provisions of the State Single Audit Act as

set forth in Connecticut General Statutes §§4-230 through 4-236.

D. EVALUATION CRITERIA

The following represents the principal selection criteria which will be considered during the evaluation

process of proposals.

1. Minimum Requirements

• The audit firm must meet the minimum requirements herein.

2. Mandatory Requirements

• The audit firm is independent and licensed to practice in Connecticut.

• The firm has no conflict of interest with regard to any other work performed by the firm for

the Town of Glastonbury.

• The firm submits a copy of its most recent external quality control review report and the

firm has a record of quality audit work.

3. Experience and Staff/Team Qualifications

• The firm's past experience and performance on comparable government engagements.

• The qualifications of the firm's professional personnel to be assigned to the engagement

and the qualification of the firm's management support personnel to be available for

technical consultation

RFP Number	Title	Starting	Closing	Status
RPGL-2024-17	Auditing Services	01/22/2024	02/14/2024 11:00 AM	Open

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