External Financial Auditor

Agency: Cobb County School District
State: Georgia
Type of Government: State & Local
NAICS Category:
  • 541611 - Administrative Management and General Management Consulting Services
Posted Date: Apr 14, 2020
Due Date: Apr 20, 2020
Solicitation No: P2020
Bid Source: Please Login to View Page
Contact information: Please Login to View Page
Bid Documents: Please Login to View Page
BID# NAME STATUS DUE DATE/ TIME DOCUMENTS ADDITIONAL INFORMATION PROCUREMENT CONTACT UPDATED
P2020 External Financial Auditor Open 4/20/2020
3:00 PM
Solicitation
Q & A
Gary Blount 04/14/20

Attachment Preview

One Team, One Goal: Student Success
Procurement Services Department
April 1, 2020
TO ALL VENDORS:
514 Glover Street
Marietta, GA 30060
Telephone: (770) 426-3300
www.cobbk12.org
Cobb County School District (CCSD) invites proposals for furnishing goods and/or services
required for “Request For Proposal (RFP) P2020, External Financial Auditor” as described in this
document.
The CCSD Procurement Services Department General Terms and Conditions are hereby
acknowledged, understood, and agreed to by the parties and are hereby fully incorporated into
the solicitation document and the resulting contract. Refer to the CCSD Procurement Services
website for the complete General Terms and Conditions. Go to www.cobbk12.org. From this
screen, select “Departments”, choose “Procurement Services” and find the link to “General
Terms and Conditions” on the right-hand side of the page.
Vendors are instructed to read carefully all terms, conditions, specifications and requirements in
this RFP. Vendors are required to complete and return all forms in their entirety.
The Cobb County School District is closed until further notice. The Procurement Services
Department will be working remotely during this time. Due to the closure, bids may only be
submitted electronically via email to Gary.Blount@cobbk12.org with “RFP P2020 External
Financial Auditor” referenced in the subject line. Please allow ample time for electronic
submission of response. Bids submitted after the due date/time will not be accepted, however,
bids can be submitted prior to the due date/time.
The proposal acceptance will close on April 20, 2020 at 3:00 p.m. Eastern Time. Please allow
ample time for delivery. Proposals submitted after the due date/time will not be accepted,
however, proposals can be submitted prior to the due date/time.
CCSD reserves the right to accept or reject any or all proposals and to waive any informalities.
Your interest and participation in the CCSD solicitation process is appreciated.
BOARD OF EDUCATION
SUPERINTENDENT
Brad Wheeler, Chair • David Banks, Vice Chair
David Chastain • Charisse Davis • Jaha Howard • David Morgan • Randy Scamihorn
Chris Ragsdale
Section
RFP P2020, External Financial Auditor
COBB COUNTY SCHOOL DISTRICT
MARIETTA, GEORGIA
PROCUREMENT SERVICES DEPARTMENT
TABLE OF CONTENTS
Page #(s)
Special Terms and Conditions
2-19
Conflict of Interest
20
Georgia Security and Immigration Compliance Act Documents
21-25
Disclosure of Lobbying Activities
26-27
Acknowledgement and Agreement
28
Cost Proposal Form
29
“No Response” Reply Form
30
Checklist
31
RFP P2020, External Financial Auditor
COBB COUNTY SCHOOL DISTRICT
MARIETTA, GEORGIA
PROCUREMENT SERVICES DEPARTMENT
SPECIAL TERMS AND CONDITIONS
The Special Terms and Conditions are customized specifically to this solicitation. Taking exception
to these terms and conditions or submitting conflicting language may be cause for rejection of
vendor’s response.
Should these Special Terms and Conditions be in conflict with the General Terms and Conditions, the
Special Terms and Conditions will control.
1.0 PURPOSE
The Cobb County School District (CCSD) invites proposals for external financial audit services
from firms licensed in the State of Georgia. The auditor will perform an audit of the financial
accounts and records of the CCSD covering the periods July 1, 2019 through June 30, 2020; July
1, 2020 through June 30, 2021; July 1, 2021 through June 30, 2022; July 1, 2022 through June
30, 2023 and July 1, 2023 through June 30, 2024. The purpose is for rendering an independent
auditor's opinion regarding the fairness of applicable financial statements and compliance of
the District with applicable legal provisions in accordance with Generally Accepted Auditing
Standards (GAAS) and Government Auditing Standards (Yellow Book).
It is the intent of CCSD to select an auditing firm to perform an audit of the financial records,
along with act as a partner to improve processes, follow best practices and to collaborate with
CCSD management on various financial questions that may arise throughout the audit period.
The firm will be expected to be proactive in providing guidance on implementation of any
Governmental Accounting Standards Board (GASB) requirements and specifics of federal and
state regulations that may affect local government accounting.
2.0 GENERAL INFORMATION
2.1 The CCSD employs approximately 13,640 employees and is the largest employer in
Cobb County. The current student enrollment as of the June 2019 Financial statements
is approximately 111,386 and there are 109 school sites.
2.2 CCSD’s financial statements are prepared by management in accordance with generally
accepted accounting principles and have been audited by Mauldin & Jenkins, LLC for
each of the fiscal periods ending June 30, 2010 to June 30, 2019. The Chief Financial
Officer oversees the Division of Financial Services, which consists of the following
departments: Accounting Services, Financial Planning and Analysis, Capital Projects and
Accounts Payable, Financial Services Special Projects, Local School Accounting and
Internal Compliance.
2.3 Each school principal is responsible for managing his/her local school bank account and
cash basis general ledger. Receipts and disbursements of local school student activity
3
RFP P2020, External Financial Auditor
COBB COUNTY SCHOOL DISTRICT
MARIETTA, GEORGIA
PROCUREMENT SERVICES DEPARTMENT
SPECIAL TERMS AND CONDITIONS
are recorded in EPES Activity Accounting software. Internal Compliance reconciles
school bank accounts monthly. Currently, CCSD employs an external auditing firm,
Mauldin & Jenkins, LLC, to conduct compliance audits of local school student activity
accounts with CCSD Board Policies, CCSD Administrative Rules, and written department
procedures.
2.4 The CCSD financial statements for general governmental operations are presented on
a modified accrual basis. The District is not included in any other reporting entity and
no other entities are included within its financial statements. The District has no
component units.
2.5 The District’s fund structure includes the following fund types: General Fund, Special
Revenue (to include local school activity and school nutrition funds), Capital Projects,
Internal Service (to include unemployment and self-insurance funds) and Custodial (to
include payroll withholding).
2.6 CCSD prepares its own trial balance, work papers, financial statements, schedule of
expenditures of federal awards, and Comprehensive Annual Financial Report (CAFR),
including the footnotes, statistical schedules, and supplementary information for the
audit firm to audit and review. At the beginning of field work, the external auditor will
be presented the financial statements and supporting schedules. Once field work has
been completed, the CAFR will be compiled and forwarded to auditor for review and
comment.
2.7 The CCSD CAFR has earned the Government Finance Officers Association (GFOA)
Certificate of Achievement for Excellence in Financial Reporting Award and the
Association of School Business Officials (ASBO) Certificate of Excellence in Financial
Reporting Award since 1980 and 1984, respectively. The District submits reports to
GFOA and ASBO annually to qualify for these prestigious awards. The most recent CAFR
can
be
located
on
the
District’s
internet
site:
www.cobbk12.org/centraloffice/finance/finance.aspx
2.8 The CCSD financial software is currently MUNIS Financial system by Tyler Technologies.
The MUNIS modules in use are general ledger, accounts payable, budget, capital assets,
cash management, human resources/payroll, general revenue and
purchasing/warehousing/inventory. Commencing fiscal year 2015, CCSD implemented
MUNIS Human Resources/Payroll software. In fiscal year 2019, CCSD implemented the
other MUNIS modules.
2.9 CCSD reserves the right to post its audited financial statements on the CCSD website.
4
RFP P2020, External Financial Auditor
COBB COUNTY SCHOOL DISTRICT
MARIETTA, GEORGIA
PROCUREMENT SERVICES DEPARTMENT
SPECIAL TERMS AND CONDITIONS
2.10 CCSD reserves the right to request replacement audit personnel as necessary. All
replacement personnel assigned to CCSD, who are hired in lieu of those submitted with
your proposal, shall be subject to CCSD approval. Replacement personnel must have
credentials equivalent or better than the individual whom they are replacing. Resumes
of replacement personnel are to be submitted to the Director of Accounting Services
for review and approval.
3.0 MINIMUM REQUIREMENTS
Proposal must meet the following minimum requirements for your response to be considered.
Provide supporting documentation outlining how your solution meets these requirements
with your RFP response and reference the section number listed below. Failure to respond
will result in your response being deemed non-responsive.
3.1 The supplier must be a licensed CPA firm in the State of Georgia and must be in good
standing with the Georgia Society of Certified Public Accountants and the American
Institute of Certified Public Accountants.
3.2 The firm must comply with requirements prescribed by the OMB Uniform
Administrative Requirements, Cost Principles, and Audit Requirement for Federal
Award (Uniform Guidance) regarding single audit or an audit on Federal compliance.
4.0 PERFORMANCE SPECIFICATIONS
Proposal must meet or exceed the following performance specifications. Provide a response
outlining how your solution meets these specifications with your RFP response and reference
the section number listed below. Failure to respond may result in your response being deemed
non-responsive.
4.1 The audit shall be conducted and performed in accordance with GAAS as established by
the American Institute of Certified Public Accountants and generally accepted
government auditing standards (GAGAS) as established by the United States General
Accounting Office, Comptroller General of the United States.
4.2 The audit shall be performed for the purpose of rendering an opinion on the fair
presentation of its basic financial statements in conformity with generally accepted
accounting principles of the United States. The auditor is not required to audit the
statistical section of the report.
4.3 The auditor is required to audit the schedule of expenditures of federal awards to ensure
CCSD is in compliance with all applicable federal regulations, including U.S. Office of
Management and Budget (OBM) Uniform Administrative Requirements, Cost Principles,
5

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