Request for Proposal For Professional Auditing Services

Agency: City of Laguna Niguel
State: California
Type of Government: State & Local
NAICS Category:
  • 541219 - Other Accounting Services
  • 541611 - Administrative Management and General Management Consulting Services
  • 541990 - All Other Professional, Scientific, and Technical Services
Posted Date: Jun 2, 2019
Due Date: Jun 12, 2019
Bid Source: Please Login to View Page
Contact information: Please Login to View Page
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Bid Title: Request for Proposal For Professional Auditing Services
Category: Administration
Status: Open

Description:

ADDENDUM NO 2, POSTED 5/31/19
ADDENDUM NO 1, POSTED 5/22/19
See Related Documents Below

The City of Laguna Niguel (the “City”) is requesting proposals from qualified independent Certified Public Accounting firms to audit the financial statements of the City for the fiscal years ending June 30, 2019, 2020 and 2021, with options for extensions for the fiscal years ending June 30, 2022 and 2023, in addition to performing other financial audits and agreed-upon procedures as specified below. These audits are to be performed in accordance with auditing standards generally accepted in the United States of America, the standards set forth for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and the U.S. Office of Management and Budget’s Uniform Guidance.


There is no expressed or implied obligation for the City to reimburse responding firms for any expenses incurred in preparing proposals in response to this request. Materials submitted by respondents are subject to public inspection under the California Public Records Act (Government Code Sec. 6250 et seq.), unless exempt.

To be considered, five copies of a proposal must be received by the City Clerk’s Office at 30111 Crown Valley Parkway, Laguna Niguel, CA 92677 by 4:00 P.M. on June 12, 2019. The City reserves the right to reject any or all proposals submitted.

For more detailed information including scope of services, see related document below.

Special Requirements:

Inquiries concerning the request for proposals and the subject of the request for proposals must be made by May 29, 2019. The City will respond by email regarding all questions no later than May 31, 2019. Inquiries should be made to:

Jarod Nozawa, Purchasing Manager
30111 Crown Valley Parkway, Laguna Niguel, CA 92677
jnozawa@cityoflagunaniguel.org For security reasons, you must enable JavaScript to view this E-mail address.

CONTACT WITH PERSONNEL OF THE CITY OTHER THAN THE ABOVE REGARDING THIS REQUEST FOR PROPOSALS MAY BE GROUNDS FOR ELIMINATION FROM THE SELECTION PROCESS.



Publication Date/Time:
5/15/2019 12:00 AM
Closing Date/Time:
6/12/2019 4:00 PM
Contact Person:
Jarod Nozawa, Purchasing Manager
30111 Crown Valley Parkway, Laguna Niguel, CA 92677
jnozawa@cityoflagunaniguel.org
Download Available:
Yes
Fee:
Free
Business Hours:
M-F 8-5
Related Documents:

Attachment Preview

CITY OF LAGUNA NIGUEL
REQUEST FOR PROPOSALS
PROFESSIONAL AUDITING SERVICES
City of Laguna Niguel
REQUEST FOR PROPOSALS
PROFESSIONAL AUDITING SERVICES
TABLE OF CONTENTS
I. INTRODUCTION
A. General Information
1
B. Term of Engagement
2
II. DESCRIPTION OF THE GOVERNMENT
A. Background of the City of Laguna Niguel
2
B. Component Units
2
C. Fund Structure
2
D. Pension Plans
3
E. Accounting and Computer Systems
3
F. Internal Audit Function
3
G. Federal Financial Assistance
3
H. Availability of Prior Audit Reports
3
III. SCOPE OF WORK TO BE PERFORMED AND STANDARDS TO BE FOLLOWED
A. Scope of Work
4
B. Working Paper Retention
6
C. Irregularities and Illegal Acts
6
D. Investment, Banking & Audit Committee
6
IV. TIMETABLE OF DELIVERABLE REPORTS
A. Audit Planning and Interim Work
7
B. Final Year-End Fieldwork
7
C. Report Due Dates
7
V. PROPOSAL REQUIREMENTS
A. Inquiries
8
B. Submission of Proposals
8
VI. EVALUATION PROCEDURES
A. Review of Proposals
14
B. Evaluation Criteria
14
C. Oral Presentations
15
VII. APPENDIX A
16
CITY OF LAGUNA NIGUEL
REQUEST FOR PROPOSAL
FOR PROFESSIONAL AUDITING SERVICES
I. INTRODUCTION
A. General Information
The City of Laguna Niguel (the “City”) is requesting proposals from qualified
independent Certified Public Accounting firms to audit the financial statements of the
City for the fiscal years ending June 30, 2019, 2020 and 2021, with options for
extensions for the fiscal years ending June 30, 2022 and 2023, in addition to
performing other financial audits and agreed-upon procedures as specified below.
These audits are to be performed in accordance with auditing standards generally
accepted in the United States of America, the standards set forth for financial audits
contained in Government Auditing Standards, issued by the Comptroller General of
the United States, and the U.S. Office of Management and Budget’s Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards (Uniform Guidance).
There is no expressed or implied obligation for the City to reimburse responding
firms for any expenses incurred in preparing proposals in response to this request.
Materials submitted by respondents are subject to public inspection under the
California Public Records Act (Government Code Sec. 6250 et seq.), unless exempt.
To be considered, five copies of a proposal must be received by the City Clerk’s
Office at 30111 Crown Valley Parkway, Laguna Niguel, CA 92677 by 4:00 P.M. on
Wednesday, June 12, 2019. The City reserves the right to reject any or all proposals
submitted.
During the evaluation process, the City reserves the right, where it may serve the
City's best interest, to request additional information or clarifications from proposers,
or to allow corrections of errors or omissions. At the discretion of the City, firms
submitting proposals may be requested to make oral presentations as part of the
evaluation process.
The City reserves the right to retain all proposals submitted and to use any ideas in a
proposal regardless of whether that proposal is selected. Submission of a proposal
indicates acceptance by the firm of the conditions contained in this request for
proposals, unless clearly and specifically noted in the proposal submitted and
confirmed in the contract between the City and the firm selected.
It is anticipated the selection of a firm will be completed in June 2019. Following the
notification of the selected firm, a recommendation and proposed contract will be
prepared for review and approval by the City Council at the July 2, 2019 Council
Meeting.
City of Laguna Niguel
Request for Proposal for Professional Auditing Services
Page 2
I. INTRODUCTION (CONTINUED)
B. Term of Engagement
A three-year contract, with two one-year extension options is expected. The
extension options will be subject to review by the City Council and satisfactory
negotiation of terms, including a price acceptable to both the City and the selected
firm. The proposal package shall present all-inclusive audit fees for each year of the
contract term.
II. DESCRIPTION OF THE GOVERNMENT
A. Background of the City of Laguna Niguel
The City was incorporated on December 1, 1989, servicing an area of approximately
14.8 square miles in South Orange County with a current population of 66,847. The
City is a general law city, which operates under the council/manager form of
government. The following services are provided to its citizens: public safety,
planning, building, code enforcement, engineering, street maintenance, street lighting,
park maintenance, recreation, and general administrative services.
The City's fiscal year begins on July 1 and ends on June 30. The City’s adopted
operating budget in Fiscal Year 2018-2019 is approximately $42.8 million, with a
capital improvement budget of approximately $29.9 million.
The City’s operations are organized into five functions (general government, public
safety, community development, public works, and parks and recreation), with 72
budgeted full-time positions. Public safety is contracted with the Orange County
Sheriff’s Department and Orange County Fire Authority. The accounting and
financial reporting aspects of the City are centralized within the Finance program of
the general government function. The Finance Department is headed by the Director
of Finance and consists of a Finance Manager, Purchasing Manager, Senior
Accountant and two Account Clerks, in addition to the Director, who is also
responsible for the treasury function.
B. Component Units
The City has no component units to be audited as part of the audit of the City's
financial statements.
C. Fund Structure
The City maintains a total of 14 funds, including the general fund, one internal
service fund, one capital projects fund and 11 special revenue funds. The City adopts
an annual appropriated budget for all funds.
City of Laguna Niguel
Request for Proposal for Professional Auditing Services
Page 3
II. DESCRIPTION OF THE GOVERNMENT (CONTINUED)
D. Pension Plans
The City participates in the California Public Employees’ Retirement System
(“CalPERS”) for all full-time and eligible part-time employees. For those part-time
employees not eligible for participation in CalPERS, the City contributes the full
employer share for FICA (Social Security).
E. Accounting and Computer Systems
The City utilizes Tyler Technologies’ Incode 10 as its accounting system, which is
cloud based. Incode modules implemented include accounts receivable, accounts
payable, fixed assets, general ledger, project accounting, and purchasing.
Infrastructure assets are maintained via an Excel spreadsheet. Payroll is performed
by the service organization Automatic Data Processing, LLC (“ADP”), which is web-
based. The City also utilizes ActiveNet for its park and recreation revenues and
Sungard’s TRAKiT for its Public Works and Community Development permit
revenues, both of which are not integrated with Incode. Information Technology (IT)
is contracted with a service organization.
F. Internal Audit Function
The City does not maintain an internal audit function.
G. Federal Financial Assistance
During the fiscal years to be audited, the City may receive and/or expend financial
assistance from the following federal sources either directly or from a pass-through:
U.S. Department of Housing and Urban Development
U.S. Department of Transportation
The City may pursue additional grant funding as it becomes available.
H. Availability of Prior Audit Reports
The City will use its best efforts to make prior audit reports and audit letters available
to proposers to aid their response to this request for proposal. Interested proposers
who wish to review prior years’ audit reports and letters should contact Stephen
Erlandson, Director of Finance, at 30111 Crown Valley Parkway, Laguna Niguel, CA
92677, (949) 362-4300, or serlandson@cityoflagunaniguel.org.

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