Certified Public Accountant to Perform Forensic Audit

TOWNSHIP OF
WEST ORANGE
REQUEST FOR PROPOSAL
CERTIFIED PUBLIC ACCOUNTANT TO PERFORM FORENSIC AUDIT
FOR
THE TOWNSHIP OF
WEST ORANGE

REQUEST FOR PROPOSALS
FOR PROFESSIONAL SERVICES
NOTICE IS HEREBY GIVEN that pursuant to a fair and open process in accordance with N.J.S.A. 19:44A-
20.5, qualifications are being solicited by the Township of West Orange for the following professional
services for a 12-month time period. The submission date is March 31, 2026 at 11:00AM. Proposal
packages are available via email to: preynolds@westorange.org or on the Township website
www.westorange.org/bids .
Professional Services Requested: Certified Public Accountant to perform Forensic Audit
Please submit sealed request for qualifications no later than March 31, 2026 at 11:00AM to the
Township of West Orange, 66 Main Street, West Orange, NJ 07052, Attn: Panayiota Reynolds, QPA.
Envelopes should be clearly marked with title of RFP, name and address of party submitting, at the
address mentioned above and should be mailed or hand delivery will be accepted at in the Purchasing
Office, room 111 at the above address. Bid opening will be held at the above address in the Council
Chambers. Submissions by Corporations, Partnerships and sole proprietors must include a completed
Disclosure of Ownership (N.J.S.A. 52:25-24.2), a valid NJ Business Registration Certificate P.L. 2004,
c57, and must comply with the Equal Employment Opportunity requirements of N.J.S.A. 10:5-31 et seq.
and N.J.A.C. 17:27. Additional Pay to Play Requirements Contractors are advised of the responsibility
to file an annual disclosure statement on political contributions with the New Jersey Election
Enforcement Commission, pursuant to N.J.S.A. 19:44-20.13(P.L. 2005, c, 271, s.3), if the contractor
receives contracts in excess of $50,000 in the aggregate from public entities during the calendar year.
It is the contractor's responsibility to determine if filing is necessary. Additional information on this
requirement is available from ELEC at 888-313-3532 or at www.elec.state.nj.us .
As of March 1, 2026, pursuant to the provisions of P.L. 2025, c.72, all Township of West Orange current legal
notices will be published on the Township's official website for at least one week, or other time period as
required by law, before transferring the publication to the Legal Notice Archive. Notices shall be published at
the following link:
https://westorange.org/2141/Current-Legal-Notices
The NJ Secretary of State will create a centralized portal linking to the public notice pages of all public entities.
Once completed, the hyperlink will be shared on all Township of West Orange legal notices:
https://nj.gov/state/statewide-legal-notices-list.shtml
Panayiota Reynolds
Purchasing Agent, R.P.P. S, QPA
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TOWNSHIP OF WEST ORANGE
REQUEST FOR FAIR AND OPEN PROPOSAL
CERTIFIED PUBLIC ACCOUNTANT TO PERFORM
FORENSIC AUDIT
The TOWNSHIP OF WEST ORANGE is soliciting a Request for Proposal ("RFP") from Qualified
Certified Public Accounting Firms with experience performing Forensic Audits. To perform a
Forensic Audit of years 2021,2022 and 2023 as directed by the governing body, for a contract period
one year from date of the award for the purpose of identifying causes, trends and projections of the
Township's municipal deficit. This scope may be also expanded based on the findings and at the will
of the Township [Council. All candidates are required to comply with N.J.S.A. 10:5-31, et seq. and
N.J.A.C. 17:27 as amended (Affirmative Action).
1. GENERAL
The TOWNSHIP OF WEST ORANGE desires the auditor to express an opinion on the Township's
Revenue collection in conformity with generally accepted accounting principles. The audit shall
include an examination of all funds, including bonds and notes, of the Township by certified public
accountants duly authorized to practice as such in the State of New Jersey.
All questions relating to this RFP shall be in writing (via email) to Purchasing Agent Panayiota
Reynolds at preynolds@westorange.org no later than five (5) days prior to the deadline for receipt of
Proposals. Any questions, which in the opinion of the Township warrant a return reply or an
amendment to the RFP, will be furnished to all parties no less than three (3) days prior to receipt of
Proposals.
The respondents can and shall be provided with relevant Township documents in digital format for
audit purposes. Furthermore, the Township has the capability to provide as-needed read-only access
to its accounting software, MSI, for review of purchase orders and attachments.
2. SCOPE OF SERVICES
The scope of services shall include, but are not limited to the
following:
1. Basic Report to be Issued- Following the completion of the audit of the Township's Financial
Statements the auditor shall issue FORENSIC REPORT where the Township desires the auditor to
review the ways in which the Township has attempted to increase the revenue collection across the
Township's departments to account for all projected revenue, identifying the areas in which revenue
may be more efficiently collected. The auditor should specify areas in which projected revenue is
lost and account for discrepancy between projected and collected value. It is required that the proposer
be able to send and receive documents electronically and provide the Township with the annual report
in an electronic format as well as hard-copy.
2. Supplemental Report/Studies- Reports on other audits or agreed upon procedures may be agreed to in
writing and as stated in supplemental audit agreement. Prior to beginning the work, the scope and
associated costs shall be discussed and approved by the Township.
3. Standards to be followed - To meet the requirements of this Request For Proposal, this audit is to be
performed in accordance with all applicable and generally accepted auditing standards including, but
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not limited to: generally accepted auditing standards (GAAS), as promulgated by the American
Institute of Certified Public Accountants (AICPA), and those audit standards having been adopted as
rules by the Local Finance Board and the Division of Local Government Services, Department of
Community Affairs, State of New Jersey, to the extent possible. Although the Township is desirous
of the
formality as set forth above, this audit has not been directed by nor shall it be disclosed to any superior
government entity and is for the express purposes of enlightening the TOWNSHIP OF WEST
ORANGE on the best practices to attain fiscal wellbeing.
4. Working Paper Retention and Access to Working Papers - All working papers and reports must be
retained, at the auditor's expense, for the time frame required by the Municipal Retention Guidelines
and or the Open Public Records Act, whichever is longer, unless the firm is notified in writing by the
TOWNSHIP OF WEST ORANGE of the need to extend the retention period. The auditor will be
required to make working papers available, upon request, to the following parties or their designees:
* TOWNSHIP OF WEST ORANGE
* Parties designated by the federal or state governments or by the TOWNSHIP OF WEST ORANGE
as part of an audit quality review process.
* Auditors of entities of which the TOWNSHIP OF WEST ORANGE is a sub-recipient of grant
funds if required and or applicable. In addition, the firm shall respond to the inquiries of successor
auditors and allow successor auditors to review working papers relating to matters of accounting
significance.
5. Assistance to be Provided by the Township:-
* The Township staff will be available during the audit to assist the auditor by providing information,
documentation and explanations. All requests will be directed to designated personnel in the Finance
Department.
* The Township will provide the auditor with reasonable workspace if requested during normal
business hours.
3. MINIMUM QUALIFICATIONS AND EXPERIENCE
Listed below are the minimum requirements necessary to be considered for this Proposal:
1. Shall be licensed by the New Jersey Department of Community Affairs, Division of Local
Government Services as a Registered Municipal Accounting Firm for a minimum of ten (10) years.
2. Shall have a multi-disciplinary accounting practice in the area of State of New Jersey
local governmental accounting and finance for a minimum of ten (10) years.
3. Shall have knowledge and experience with the rules, regulations and process of the New Jersey
Department of Community Affairs, Local Finance Board on behalf of local and county
governments, local improvement, and utility authorities, 501 (c) three corporations, etc.
4. Shall have demonstrable experience in the representation of public bodies, including but not
limited to, Counties, Municipalities, State of New Jersey or Boards or instrumentalities of the
County and State.
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5. Shall have demonstrable experience in working with the Township's automated, electronic
payroll and financial management and information systems including but not limited to
Munidex, Kronos, and Primepoint.
4. PROFESSIONAL INFORMATION REQUIREMENTS
The Respondent shall, as part of its Proposal, provide the following information:
1. Respondent shall submit a description of its overall experience in providing the type of services sought
in the RFP. At a minimum, the following information on past experience should be included as
appropriate to the RFP:
a. Description and scope of work by Respondent
b. Name, address and contact information of references
c. Explanation of perceived relevance of the experience to the RFP.
2. Describe the services that Respondent would perform
directly.
3. Submit a recent copy of your latest quality control review opinion.
4. Describe those portions of the Respondent's services, if any, that are subcontracted out. Identify all
subcontractors the Respondent anticipates using in connection with this project.
5. Provide the number of years your organization has been operating and in business under the present
name.
6. Provide the number of years the business organization has been under the current management
personnel.
7. List any/all judgments within the last three (3) years in which the Respondent has been adjudicated
liable for professional malpractice. If yes, please explain.
8. Whether the business organization is now or has been involved in any bankruptcy or re-organization
proceedings in the last ten (10) years. If yes, please explain.
9. Confirm appropriate federal and state licenses to perform activities which are held by appropriate
parties.
10. Shall provide resumes of key employees.
11. Respondents are asked to provide fees as well as hourly or per diem fees for other services or types
of activities.
12. Shall provide an executive summary (not to exceed two (2) pages) of the information contained in all
the other parts of the Request for Proposal.
13. Shall list all immediate relatives of Principal(s) of Respondent who are Township employees or
elected officials of the Township. For purposes of the above, "immediate relative" means a spouse,
parent, stepparent, brother, sister, child, stepchild, direct-line aunt or uncle, grandparent, grandchild,
and in- laws by reason of relation.
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14. Shall provide an executed Certifications document.
15. The Respondent may submit any supplemental information it deems important to the evaluation of
his Proposal and the reason why it should be considered in the overall evaluation of the Proposal.
5. CONTRACT TERMS AND CONDITIONS
1. The term of this agreement shall be for a period of 12 months commencing on the date of the award of
the Contract by the Municipal Council.
2. Respondent's Proposal shall remain valid for a period of ninety (90) days after submission and will
be considered as a binding offer to perform the required services.
3. Respondents shall comply with all Local, State and Federal directives, orders and laws as applicable
to this Proposal.
4. The successful Respondent shall not assign or transfer this agreement to any other person or company
without prior consent and approval in writing from the TOWNSHIP OF WEST ORANGE.
5. More than one (1) Proposal from the same Firm under the same or different name shall not be
considered.
6. A Respondent submitting more than one (1) Proposal will cause the rejection of all the proposals of
said consultant. If there is a reason for believing that collusion exists amongst bidders, those Proposals
shall be rejected, and participants shall not be considered for any future Proposal submissions.
7. All Proposals and documents submitted to the TOWNSHIP OF WEST ORANGE in response to this
RFP shall become the property of the TOWNSHIP OF WEST ORANGE and are subject to the open
public records act of the State of New Jersey, after contract is awarded.
8. Be advised that the TOWNSHIP OF WEST ORANGE may secure background information based
upon the references provided in this RFP.
9. By submission of the proposal, the proposer certifies that the service to be furnished will not infringe
upon any valid patent, trademark or copyright and the successful proposer shall, at its expense, defend
any and all actions or suits charging such infringement, and will save the Township harmless in any
case of any such infringement.
6. MANDATORY FORMS
The following forms shall be submitted with Proposal:
1. Affirmative Action Employee Information Report or Certificate of Employee Information Report.
2. Acknowledgement of Receipt of Addenda (if applicable).
3. Non-Collusion Affidavit.
4. Investment Activities in Energy or Finance Sectors of Iran.
5. Stockholder Disclosure Certification.
6. Business Entity Disclosure Certification.
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7. Proposal Form
8. Russia-Belarus Certification of Non-Involvement
Note: Failure to submit any one of the mandatory items shall be cause for rejection
7. ADDITIONAL FORMS
The following forms should be submitted with
Proposal:
1. New Jersey Business Registration Certificate.
2. IRS W-9 Form.
3. Political Disclosure Statement
3. GENERAL
1. Responsiveness to the scope of services.
2. Organization of Proposal
4. PERSONNEL
1. Experience, qualifications of principal assigned to this project and of the firm's principals.
5. EXPERIENCE AND SERVICES OF FIRM
1. History and experience with similar types of government entities.
2. Favorable references from public sector clients for which similar services have been provided.
6. TECHNICAL EXPERTISE
1. Knowledge and skill in all areas as described within the scope of this RFP.
7. COMMUNICATION SKILLS
1. Ability to work and communicate effectively with TOWNSHIP OF WEST
ORANGE staff, management, and any others as may be necessary.
8. PROPOSAL EVALUATION
9. SUBMISSION DATE
Proposal shall be received by the Purchasing Agent by March 31, 2026 at 11:00AM. Respondents
are to submit 1 original paper package and 1 copy on an external hard drive.
10. AWARD OF CONTRACT
The TOWNSHIP OF WEST ORANGE reserves the right to reject any and or all Proposals, to
waive any irregularities or technicalities and to award a contract to the Respondent whose response is
most advantageous, price and other factors considered to the TOWNSHIP OF WEST ORANGE.
Interviews may be held. The Township shall not be obligated to explain the results of the evaluation
process to any proposer.
Need information if your firm organize the seminars and offer CEUs for the State of New Jersey
for the Clients of the Firm and time frame of the same.
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PROPOSAL FORM
FORENSIC AUDITOR AND ACCOUNTING SERVICES
FINANCIALS OF YEARS 2021,2022 AND 2023
Firm:
Signature: Date: _
Print Name: Title:
AMOUNT
1 Forensic Audit Report & Financials 2023
Subtotal
2 Forensic Audit Report & Financials 2022
Subtotal
3 Forensic Audit Report & Financials 2021
Subtotal
Grand Total
Total Estimated Hours
4 Hourly Rates:
Partners
Managers
Seniors
Staff Accountants
Other Personnel
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CONTACT INFORMATION SHEET
Please fill in the following information and submit with your Bid:
FIRM NAME:
ADDRESS:
PHONE NUMBER:
FAX NUMBER:
FEDERAL I.D. NUMBER: _
NAME OF PERSON PREPARING RESPONSE:
EMAIL ADDRESS:
REMITTANCE ADDRESS
REMITTANCE NAME:
REMITTANCE ADDRESS:
REMITTANCE PHONE: PERSON TO CONTACT:
FAX NUMBER:
POINT OF CONTACT
COMPANY NAME:
ADDRESS:
PHONE NUMBER:
CELL PHONE NUMBER:
PAGER NUMBER:
FAX NUMBER:
PERSON TO CONTACT:
EMAIL ADDRESS:
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SECTION II - STATUTORY REQUIREMENTS
1. Mandatory Equal Employment Opportunity (See Exhibit A)
No firm may be issued a contract unless it complies with the affirmative action regulations of N.J.S.A.
10:5-31 et. seq. and N.J.A.C. 17:27-1 et. seq. The following information summarizes the full, required
regulatory text, which is included as Exhibit A of this proposal specification.
Procurement, Professional and Service Contracts
The contractor shall submit to the public agency, after notification of award but prior to execution of
a goods and services contract, one of the following documents:
i. A photocopy of a valid letter for an approved Federal Affirmative Action Plan (good for one year
from the date of the letter), or
ii. A photocopy of an approved Certificate of Employee Information Report, issued in accordance
with N.J.A.C. 17:27-4; or
iii. If the vendor has none of the above, the public agency is required to provide the Vendor with an
initial Affirmative Action Employee Information Report (AA-302).
2. Americans with Disabilities Act of 1990
Discrimination on the basis of disability in contracting for the purchase of goods and services is prohibited.
The successful vendor is required to read Americans with Disabilities language that is part of this
specification and agrees that the provisions of Title II of the Act are made a part of the contract. The
successful vendor is obligated to comply with the Act and to hold the Township harmless.
3. The Statement of Corporate Ownership (Stockholder Disclosure Certification)
Chapter 33 of the Public Laws of 1977 provides that no corporation or partnership shall be awarded any
contract for the performance of any work or the furnishing of any materials or supplies, unless, prior to the
receipt of the proposal or accompanying the proposal of said corporation or partnership, there is submitted
a statement setting forth the names and addresses of all stockholders in the corporation or partnership who
own ten percent or more of its stock of any class, or of all individual partners in the partnership who own
a ten percent or greater interest therein. Form of Statement shall be completed and attached to the proposal.
Failure to submit this item shall be deemed a fatal defect that shall render the proposal unresponsive and
that cannot be cured by the governing body (N.J.S.A. 40A:11-23.2(c).
4. Non-Collusion Affidavit
The Non-Collusion Affidavit, which is part of these specifications, shall be properly executed and
submitted with the proposal.
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