ORLEANS PARISH SCHOOL BOARD PURCHASING/ANCILLARY SERVICES DEPARTMENT 3520 General DeGaulle Drive, Suite 5078 New Orleans, LA 70114 Telephone (504) 304-5645 FAX (504) 309-2879 Leslie J. Rey, Services Director
ORLEANS PARISH SCHOOL BOARD SPECIFICATIONS FOR PROFESSIONAL AUDITING SERVICES PROPOSAL SUBMITTAL DEADLINE: Friday, May 24, 2013 at 4:00 P.M. NOTE: Proposal response to be provided as original and one (1) COPY on CD or flash drive PRE-PROPOSAL CONFERENCE: Thursday, May 9, 2013 at 10:00 A.M.
PROPOSER: _______________________________ SIGNATURE: ______________________________ NAME:____________________________________ (Print or Type) ADDRESS:_________________________________ CITY, STATE, ZIP:_________________________ PHONE:___________________________________ FAX NUMBER: ____________________________ E-MAIL ADDRESS:_________________________ TERMS:___________________________________
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ORLEANS PARISH SCHOOL BOARD PURCHASING/ANCILLARY SERVICES DEPARTMENT 3520 General De Gaulle Drive, Fifth Floor, Room 5078 New Orleans, Louisiana 70114
ADVERTISEMENT REQUEST FOR PROPOSALS NO. 13-0013 PROFESSIONAL AUDITING SERVICES Sealed proposals relative to the above will be received in the Purchasing/Ancillary Services Department for the Orleans Parish School Board at 3520 General De Gaulle Drive, Fifth Floor, Room 5055, New Orleans, Louisiana 70114 until 4:00 P.M. on FRIDAY, MAY 24, 2013. Specifications and proposal documents may be obtained upon request from the OPSB Purchasing/Ancillary Services Department in writing, by email (leslie_rey@opsb.us), by calling (504) 304-5645 or by visiting the web site www.opsb.us. PRE-PROPOSAL CONFERENCE: THURSDAY, MAY 9, 2013 AT 10:00 A.M., ORLEANS PARISH SCHOOL BOARD, 4TH FLOOR CONFERENCE ROOM 4050, 3520 GENERAL DE GAULLE DRIVE, NEW ORLEANS, LA 70114. The OPSB reserves the right to reject any or all proposals whenever such rejection is in its best interest in accordance with law. The provisions and requirements of this advertisement shall not be waived.
ORLEANS PARISH SCHOOL BOARD BY: Mr. Leslie J. Rey Purchasing/Ancillary Services Director
FIRST INSERTION DATE: FRIDAY, APRIL 26, 2013 SECOND INSERTION DATE: WEDNESDAY, MAY 1, 2013 THIRD INSERTION DATE: WEDNESDAY, MAY 8, 2013
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ORLEANS PARISH SCHOOL BOARD REQUEST FOR PROPOSALS TABLE OF CONTENTS PAGE INSTRUCTIONS TO PROPOSERS ...................................................................................6 I.
INTRODUCTION A. General Information .....................................................................................20 B. Term of Engagement ....................................................................................21
II.
NATURE OF SERVICES REQUIRED A. General .........................................................................................................21 B. Scope of Work to be Performed ...................................................................21 C. Auditing Standards to be Followed ..............................................................22 D. Reporting Requirements ..............................................................................23 E. Working Paper Retention and Access to Working Papers ...........................23
III.
DESCRIPTION OF THE ORLEANS PARISH SCHOOL BOARD (OPSB) A. Background Information .............................................................................. 24 B. Fund Structure .............................................................................................. 25 C. Federal and State Financial Assistance ........................................................ 25 D. Pension Plans ............................................................................................... 25 E. Component Units .......................................................................................... 25 F. Magnitude of Financial Services and Information Technology Operations ................................................................................................. 25
IV.
TIME REQUIREMENTS A. Proposal Calendar ........................................................................................ 26 B. Notification and Contract Dates ................................................................... 27 C. Date Audit May Commence ......................................................................... 27 D. Schedule for the 2003 Fiscal Year Audit ..................................................... 27 E. Entrance Conferences, Progress Reporting and Exit Conferences ............... 27 F. Date Final Report is Due .............................................................................. 28
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ORLEANS PARISH SCHOOL BOARD REQUEST FOR PROPOSALS TABLE OF CONTENTS, CONTINUED PAGE V.
ASSISTANCE TO BE PROVIDED TO THE AUDITOR AND REPORT PREPARATION A. Financial Services and Information Technology Departments and Assistance ...................................................................... 28 B. Work Area, Telephone, Photocopying and FAX Machines......................... 29 C. Report Preparation........................................................................................ 29
VI.
PROPOSAL REQUIREMENTS A. General Requirements .................................................................................. 29 1. Pre-proposal Conference and On-site Inspections ............................ 29 2. Inquiries ............................................................................................ 29 3. Submission of Proposals ................................................................... 30 B. Technical Proposal ....................................................................................... 31 1. General Requirements ..................................................................... 31 2. Independence .................................................................................. 31 3. License to Practice .......................................................................... 32 4. Firm Profile - Qualifications and Experience ................................. 32 5. Partner, Supervisory and Staff Qualifications and Experience ....... 32 6. Prior Engagements with the OPSB ................................................. 33 7. Similar Engagements with Other Government Entities .................. 33 8. Specific Audit Approach................................................................. 33 9. Identification of Anticipated Potential Audit Problems.................. 34 10. Report Format ................................................................................. 34 C. Sealed Dollar Cost Bid ................................................................................. 34 1. Total All-Inclusive Maximum Price ................................................. 34 2. Rates for Additional Professional Services....................................... 35 3. Manner of Payment ........................................................................... 35 4. Option Years ..................................................................................... 35
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ORLEANS PARISH SCHOOL BOARD REQUEST FOR PROPOSALS TABLE OF CONTENTS, CONTINUED PAGE VII.
EVALUATION PROCEDURES A. Evaluation Committee.................................................................................. 35 B. Review and Evaluation of Proposals ............................................................ 36 C. Evaluation Criteria ....................................................................................... 36 1. Mandatory Elements................................................................................. 36 2. Technical Quality ..................................................................................... 36 3. Price .......................................................................................................... 37 D. Oral Presentations ........................................................................................ 37 E. Final Selection .............................................................................................. 37 F. Right to Reject Proposals.............................................................................. 37
APPENDICES A. Financial Reporting Structure .................................................................................. 38 B. List of Federal, State and Local Awards .................................................................. 40 C. Proposer Guarantees and Warranties ....................................................................... 41 D. Format for Schedule of Professional Fees and Expenses to Support the total AllInclusive Maximum Price ................................................................................. 42
ATTACHMENTS 1. Previous Engagement Letter 2. Legislative Auditor's Engagement Agreement Checklist 3. OPSB Disadvantaged Business Enterprise (DBE) Program
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PURCHASING DEPARTMENT 3520 General DeGaulle Drive, Fifth Floor New Orleans, Louisiana 70114
INSTRUCTIONS TO PROPOSERS A signed original (clearly marked) and one (1) copy on CD or flash drive shall be submitted in a sealed envelope and clearly marked: RESPONSE TO REQUEST FOR PROPOSAL NO. 13-0013 – SPECIFICATIONS FOR PROFESSIONAL AUDITING SERVICES TO BE RECEIVED ON FRIDAY, MAY 24, 2013 AT 4:00 P.M. and addressed to the Purchasing Department, Orleans Parish School Board, 3520 General DeGaulle Drive, Room 5078, New Orleans, LA 70114. The name and address of the company submitting the Request for Proposal must appear on the top left corner of the envelope containing the proposal document. Hand-carried and express mail PROPOSALS may be delivered to the above address ONLY between the hours of 8:00 a.m. and 4:30 p.m. local time, Monday through Friday, excluding holidays observed by the OPSB. The Orleans Parish School Board will not be responsible for the opening of, post-opening of, or failure to open a Proposal not properly addressed or identified. The Orleans Parish School Board will not assume the responsibility for any delay as a result of failure of any entity to deliver Proposals on time. No Proposal will be accepted after May 24, 2013 under any conditions whatsoever. In order for your company to be provided proof of delivery time, proposals should be hand delivered, sent by registered mail, or private carrier only to the Purchasing Department, 3520 General DeGaulle Drive, Room 5078, New Orleans, Louisiana 70114. PRE-PROPOSAL CONFERENCE: A Pre-proposal Conference will be held on Thursday, May 9, 2013, at 10:00 A.M. in room 4050, 3520 General DeGaulle Drive, New Orleans, LA 70114. REQUEST FOR PROPOSAL DOCUMENTS: A complete set of Request for Proposal documents shall be used in preparing proposals; neither the Orleans Parish School Board nor its representatives assume any responsibility for errors or misinterpretations resulting from the use of incomplete sets of Request for Proposal Documents. The forms furnished as part of the specifications MUST be used for filing of Request for PROPOSALS and must be signed by the proposer. No proposals will be considered unless made on the forms provided and must not be detached from the proposal document of which it forms a part. Failure to follow these instructions may result in your proposal being disqualified.
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OBJECTION TO THE AWARD: If any Proposer who submitted a proposal has an objection to the award of the Contract to the Apparent Low Proposer, the objecting Proposer shall furnish that protest, in writing, to the Purchasing/Ancillary Services Director within two (2) Business Days of the date of the Contract award. The protest shall describe in detail the basis for the protest, and shall request a determination under this section of the Instructions to Proposers. If a protest is filed in a timely fashion, the Purchasing/Ancillary Services Director will review the basis for the protest and relevant facts under such terms and conditions as he considers proper. Upon completion of the review, the Purchasing/Ancillary Services Director shall submit his findings and recommendations to the Superintendent and/or OPSB who shall then review the matter under such terms and conditions, as deemed proper. Upon receipt of authority to act from the Superintendent or OPSB, the Purchasing/Ancillary Services Director will notify those Proposers involved of its decision. The decision shall be final and binding on the objecting Proposer. WITHDRAWAL OF BID: Any bid may be withdrawn if clear and convincing sworn, written evidence of obvious mechanical, clerical or mathematical error is furnished by the proposer to the Purchasing/Ancillary Services Director within 48 hours of proposal receipt. SUPPLIER PERFORMANCE AND EVALUATION: The proposer, vendor, service provider and/or supplier performance process will involve evaluating the proposer, vendor, service provider and/or supplier’s overall quality status, as well as evaluating the quality of each material or service the Orleans Parish School Board wishes to purchase from the said proposer, vendor, service provider and/or supplier. Prior to the invoice submission, the proposer, vendor, service provider and/or supplier, shall meet with a purchasing representative to discuss and review deliverables and timeline events for said services. Contract with automatic renewals will be based upon the Orleans Parish School Board evaluating and analyzing proposer, vendor, service provider and/or supplier performance. DEBARMENT AND SUSPENSION: To ensure that the Orleans Parish School Board does not enter into a contract with a debarred or suspended company or individual, each responsive proposer must include a certification statement with each bid. By signing the certification statement, the proposer certifies that neither it nor any of its principals (e.g., key employees) have been proposed for debarment, debarred or suspended by a Federal Agency. It is the responsibility of each proposer to sign the attached certification statement and submit it with the bid. Failure to comply with this requirement will cause your bid to be disqualified and declared non-responsive. CONTRACTS OVER $100,000: The Proposer must comply with the applicable standards, orders or requirements issued under Section 306 of the Clean Air Act [(42 USC 1837 (h)], Section 508 of the Clean Water Act (32 USC 1368), Executive Order 11738, and Environmental Protection Agency Regulations (40 CFR, Part 15), which prohibit the use under non-exempt federal contracts, grants or loans of facilities included in the EPA list of violating facilities. Proposer shall report any violations to the Orleans Parish School Board, the Department of Agriculture and to the Environmental Protection Agency Assistant Administrator for enforcement.
CONSIDERATION OF PROPOSAL: The Board reserves the right to select any part of the proposal or the whole proposal as well as to reject any and all bids whenever such rejection is in its
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best interest in accordance with law. INQUIRIES: All inquiries must be addressed in writing to Mr. Leslie J. Rey, Purchasing/Ancillary Services Director at 3520 General DeGaulle Drive, Room 5078, New Orleans, LA 70114 or fax to (504) 309-2879 or E-mail www.leslie_rey@nops.k12.la.us. No contact in any form or manner is to be made with any employee of the District except through Mr. Leslie J. Rey. Violation of this provision shall be considered grounds for disqualification of the violator employer's proposal. OPSB DISADVANTAGED BUSINESS ENTERPRISE (DBE) PROGRAM: The OPSB is seeking a DBE goal of up to 35%. See attachment no. 3, DBE Program Packet which is hereby made a part of this RFP.
Orleans Parish School Board Leslie J. Rey, Director Purchasing/Ancillary Services Department
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INDEMNITY AND INSURANCE A. The Contractor shall indemnify and hold harmless the OPSB, its Board Members, Officers, Staff Directors, etc. for and against any and all losses, damages, and liabilities whatsoever for injury to or death of persons, or loss of or damage to property, including Government property of any kind or nature caused by or arising out of the performance of the work or services required hereunder by the contractor or the officers, employees, or agents of the Contractor. B. The Contractor shall, as a minimum, obtain and maintain during the entire period of performance of this contract insurance provided by insurers authorized to transact business in the State of Louisiana, has and maintains a minimum of a “A” rating or better financial size category as shown in the most current AM Best Company ratings the following coverage placements: 1.
Workmen's Compensation and Employees Liability Insurance – Worker’s Compensation insurance limits as required by the Labor Code of the State of Louisiana meeting minimum statutory requirements and Employer’s Liability coverage with a minimum of $500,000. The policy shall include a waiver of subrogation in favor of the District (OPSB).
2.
Comprehensive General Liability/ Professional Liability Insurance – For Standard Contracts, minimum limits of $1,000,000 per occurrence. The policy shall include a waiver of subrogation in favor of the OPSB with an additional insured endorsement. For Architectural & Engineering (A&E) projects, the Contractor shall provide evidence of coverage for Professional Liability and or E&O Liability subject to limits of not less than $1,000,000 with additional insured and/or a waiver of subrogation endorsement in favor of the District (OPSB). The liability insurance shall remain in effect until the end of the Correction Period and at all times after that when the Contractor may be correcting or removing and replacing, defective work.
3.
Motor Vehicle Liability Insurance - Minimum limits of $250,000 per person and $500,000 per occurrence for bodily injury liability and $100,000 for property damage liability is required on each vehicle owned, non owned or hired to be used in conjunction with the contract. The policy shall include a waiver of subrogation in favor of the District (OPSB).
4.
Property, Builder’s Risk Insurance – The Contractor (for repair, construction, fabrication, etc. projects) shall purchase and maintain property insurance, including earth movement and flood, covering work at the site in the full amount of the respective contract and/or changes in contract values due to change orders. The property insurance shall be “All Risk Builder’s Risk Completed Value Form Insurance or equivalent manuscript policy and shall include the interests of the OSPB, Contractor, Subcontractors and Suppliers, Architect and the Owners and Architect’s consultants as their interest may appear, all of whom shall be named as additional insured’s. The corresponding deductibles, shall be borne by the Contractor & the policy shall also be endorsed to comply with the waiver of subrogation rights in favor of or applicable to the OPSB.
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5.
Bonding – The Contractor (other than A&E and Demolition projects) shall furnish a Performance Bond in the full amount of the contract price. The Labor and Material Payment Bond shall also be in the full amount of the contract price. The Performance Bond shall remain in effect until the end of the “correction period” and at all times after that when the contractor may be correcting or removing and replacing defective work. The Contractor shall also furnish any maintenance bonds and manufacturer performance bonds, each in the amount and for specified that are required in the Supplementary conditions or technical Specifications. Attorney-in-Fact who sigh bonds shall attach a certified copy of their Power of Attorney to sign bonds and conduct business in the respective State.
6.
Excess Liability Insurance – The OPSB reserves the right to require this coverage subject to the value of the contract or scope of work required in the contract. If required, the excess liability insurance shall follow the same form and offer the same protections as employer’s liability, general liability and auto liability. It shall also be as broad as the underlying policies of liability. Limits of Excess Liability coverage will be established based on the size and scope of the contract project. Additional insured and/or waiver of subrogation endorsements will be required.
C. The minimum insurance amounts specified in paragraph B shall not include a deductible. Notwithstanding, if there is a deductible incorporated into the terms of the insurance policy, then OPSB shall not be liable for the deductible, nor shall it be an allowable cost if paid by the CONTRACTOR. Insurance issued on a claims-made basis and completed operations insurance shall be maintained for 2 years after acceptance and evidence of coverage shall be furnished to the OPSB yearly. D. The insurer’s cost of providing the insured’s a defense and appeal, including attorney fees, shall be supplementary and shall not be included as part of the policy limits, but shall remain the insurer’s separate responsibility. If any of the Contractor’s sureties or insurers is declared bankrupt or placed into receivership, ceases to meet any of the requirements of the Contract Documents or its license to do business in the State of Louisiana is revoked or expires, the Contractor shall meet the requirements of the contract documents. E. Certificates of insurance evidencing that the requirements of paragraph B have been met shall be furnished to OPSB before work is commenced with respect to performance under this Contract. In addition to the certificate of insurance, a copy of all required endorsements will be required as proof of the coverage placement. The insurance required pursuant to the provisions of this clause shall be in such form and for such periods of time as OPSB may require or approve, and with insurers approved by OPSB. Provisions shall be made for 30 days advance written notice by mail to OPSB of change in or cancellation of such insurance. F. In the event the CONTRACTOR fails to furnish such certificates prior to the commencing of work or to continue to maintain such insurance during the performance of the Contract OPSB shall have the right to withhold any payments or partial payments required to be made under this Contract; and shall have the right to continue withholding any or all of said
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payments so long as the CONTRACTOR has not complied with the requirements of this clause. G. ADDITIONAL INSURANCE REQUIREMENTS The Contractor shall provide a Certificate of Insurance evidencing Errors and Omissions liability insurance coverage subject to limits of liability of not less than $1,000,000.00. Furthermore, it shall be mutually agreed that OPSB shall be solely responsible for the contents of any information or documentation, which OPSB may provide to the Contractor to rely upon in the process of this service agreement. Notwithstanding the aforementioned provision, the Contractor shall be responsible for any damages or liabilities to the extent that they result from the Contractor’s actual errors, omissions, or negligence pursuant to this Agreement. No changes, modifications, or limitations to these insurance requirements shall be permitted.
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Certification Regarding Debarment, Suspension, Ineligibility and Voluntary ExclusionLower Tier Covered Transactions (Form AD-1048) This certification is required by the regulations implementing Executive Order 12549, Debarment and Suspension, 7 CFR Part 3017, Section 3017.510, Participants' responsibilities. The regulations were published as Part IV of the January 30, 1989, Federal Register (pages 4722-4733). (BEFORE COMPLETING CERTIFICATION, READ INSTRUCTIONS THAT FOLLOW) (1) The prospective lower tier participant certifies, by submission of this proposal, that neither it nor its principals are presently debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded from participation in this transaction by any Federal department or agency. (2) Where the prospective lower tier participant is unable to certify any of the statements in this certification, such prospective participant shall attach an explanation to this proposal.
Organization Name_____________________________________________________________
Name and Title of Authorized Representative_____________________________________________________
Signature___________________________________________Date_______________
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Instructions for Completing Certification Regarding Debarment, Suspension, Ineligibility and Voluntary Exclusion - Lower Tier Covered Transactions (Form AD-1048) NOTE: Each responsive proposer must include this certification statement with each proposal exceeding $100,000, or any contract for audit services regardless of amount. 1.
By signing and submitting this form, the prospective lower tier participant providing the certification set out on the above in accordance with these instructions.
2.
The certification in this clause is a material representation of fact upon which reliance was placed when this transaction was entered into. If it is later determined that the prospective lower tier participant knowingly rendered an erroneous certification, in addition to other remedies available to the Federal Government, the department or agency with which this transaction originated may pursue available remedies, including suspension and/or debarment.
3.
The prospective lower tier participant shall provide immediate written notice to the person to whom this proposal is submitted if at any time the prospective lower tier participant learns that its certification was erroneous when submitted or has become erroneous by reason of changed circumstances.
4.
The terms covered transaction, debarred, suspended, ineligible, lower tier covered transaction, participant, person, primary covered transaction, principal, proposal, and voluntarily excluded, as used in this clause, have the meanings set out in the Definitions and Coverage sections of the U. S. Department of Agriculture regulations 7CFR 3017 implementing Executive Order 12 549. (Contact the person to whom this proposal is submitted for assistance in obtaining a copy of those regulations.)
5.
The prospective lower tier participant agrees by submitting this form that, should the proposed covered transaction be entered into, it shall not knowingly enter into any lower tier covered transaction with a person who is debarred, suspended, declared ineligible, or voluntarily excluded from participation in this covered transaction, unless authorized by the department or agency with which this transaction originated.
6.
The prospective lower tier participant further agrees by submitting this form that it will include this clause titled "Certification Regarding Debarment, Suspension, Ineligibility and Voluntary Exclusion - Lower Tier Covered Transaction" without modification in all lower tier covered transactions and in all solicitations for lower tier covered transactions.
7.
A participant in a covered transaction may rely upon a certification that a prospective participant in a lower tier covered transaction has not been debarred, suspended, ineligible, or voluntarily excluded from the covered transaction, unless the participant knows that the certification is erroneous. A participant may decide the method and frequency by which it determines the eligibility of its principals. Each participant may, but is not required to, check the Non-procurement List.
8.
Nothing contained in the foregoing shall be construed to require establishment of a system of records in order to render in good faith the certification required by this clause. The knowledge and information of a participant is not required to exceed that which is normally possessed by a prudent person in the ordinary course of business dealings.
9.
Except for transactions authorized under Paragraph 5 of these instructions, if a participant in a covered transaction knowingly enters into a lower tier covered transaction with a person who is suspended, debarred, ineligible, or voluntarily excluded from participation in this transaction, in addition to other remedies available to the Federal Government, the department or agency with which this transaction originated may pursue available remedies, including suspension and/or debarment.
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CERTIFICATION REGARDING LOBBYING CERTIFICATION FOR CONTRACTS, GRANTS, LOANS, AND COOPERATIVE AGREEMENTS EXCEEDING $100,000 IN FEDERAL FUNDS The undersigned certifies, to the best of his or her knowledge and belief, that: 1.
No Federal appropriated funds have been paid or will be paid, by or on behalf of the undersigned, to any person for influencing or attempting to influence an officer or employee of any agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with the awarding of any Federal contract, the making of any Federal grant, the making of any Federal loan, the entering into of any cooperative agreement, and the extension, continuation, renewal, amendment, or modification of any Federal contract, grant, loan, or cooperative agreement.
2.
If any funds other than Federal appropriated funds have been paid or will be paid to any person for influencing or attempting to influence an officer or employee of any agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with this Federal contract, grant, loan, or cooperative agreement, the undersigned shall complete and submit Standard Form - LLL, "Disclosure of Lobbying Activities," in accordance with its instructions.
3.
The undersigned shall require that the language of this certification be included in the award documents for all sub-awards (exceeding $100,000 in Federal funds) at all tiers (including subcontracts, sub-grants, and contracts under grants, loans, and cooperative agreements) and that all sub-recipients shall certify and disclose accordingly.
This certification is a material representation of fact which reliance was placed when this transaction was made or entered into. Submission of this certification is a prerequisite for making or entering into this transaction imposed by section 1352, title 31, U.S. Code. Any person who fails to file the required certification shall be subject to a civil penalty of not less than $10,000 and not more than $100,000 for each such failure. NAME/ADDRESS OF VENDOR______________________________________________________________
TITLE OF SUBMITTING OFFICIAL____________________________________________________
SIGNATURE____________________________________________DATE___________________________
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PROPOSER'S CERTIFICATION TO: ORLEANS PARISH SCHOOL BOARD Purchasing/Ancillary Services Department 3520 General DeGaulle Drive, Fifth Floor New Orleans, LA 70114 Acknowledgment of Addenda: Addendum No. _______________ , dated ________________________ Addendum No. _______________ , dated ________________________ Addendum No. _______________ , dated ________________________ 1. Having read the Request for Proposal and the Specifications for PROFESSIONAL AUDITING SERVICES I, the undersigned, authorized to represent the corporation, partnership, sole proprietorship (the Company) listed below, hereby submit to the OPSB this Request for PROPOSALS for providing the service as listed above. 2.
This proposal is submitted on behalf of: Company: _________________________________________________________________ Address: _________________________________________________________ Street Number/P.O. Box Street Name ________________________________________________________ City State Zip
3. I further certify that I/we have examined and fully comprehend the scope and conditions supplied for the consulting services for collections and that the Company agrees to furnish to the OPSB said services for the payment amount listed on the attached Price Proposal form. 4. In submitting this proposal, the Proposer agrees to the terms and conditions of the Request for Proposals, including the Specification and instructions to Proposers. If this proposal is signed by a partner, the person hereby states that he/she has the authority to bind the partnership; if signed by a corporate officer or employee, that person hereby states that he or she has the authority to bind the corporation. (Copy of corporate resolution attached).
_________________________________________ Signature of Company Representative __________________________________________ _______ Representative's Title Date
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PRINCIPALS OF THE COMPANY
PRESIDENT: VICE-PRESIDENT: SECRETARY: TREASURER:
BIDDER: _________________________________ SIGNATURE: ____________________________ NAME: __________________________________ (PRINT OR TYPE) ADDRESS: _______________________________ CITY, STATE, and ZIP: ____________________ AREA CODE & PHONE: ___________________ AREA CODE & FAX: ______________________ E-MAIL: _________________________________ LIST THE BIDDER’S FEDERAL TAX IDENTIFICATION NUMBER _________________ Bidder is (check one) _____Sole Proprietorship; _____Partnership; _____ Corporation (If corporation, in what state incorporated) _______________________________; or ___ Joint venture. Identify parties:
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NON-COLLUSION STATEMENT
State of Louisiana Parish of Orleans
____________________________________________________________________, States that he/she is
(a partner of the firm, officer of the
corporation, or individual making the foregoing proposal or bid); that said bid is genuine and not collusive or sham; that said proposer has not colluded, conspired, connived or agreed, directly or indirectly, with any proposer or person to put in a sham bid or to refrain from bidding, collusion, or communication or conference, with any person, to fix the bid price or affiant or any other proposer, or to fix any overhead, profit or cost element, or that of any other proposer, or to secure any advantage against any person interested in the proposed contract, and that all statements contained in the said bid or proposal are true.
(Signature)
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ORLEANS PARISH SCHOOL BOARD Purchasing/Ancillary Services VENDOR REGISTRATION FORM
DATE (MM/DD/YYYY): COMPANY NAME: CONTACT: ADDRESS: CITY, STATE, ZIP: REMIT TO ADDRESS: CITY, STATE, ZIP: PHONE:
FAX:
E-MAIL ADDRESS: TAX ID NO: DUNS NO.
EVER EMPLOYED BY THE OPSB?
MANUFACTURER
YES
NO
DISTRIBUTOR
IF YES, LAST DATE OF EMPLOYMENT
SALES OFFICE
SERVICES
STATE CONTRACT NO.
PLEASE IDENTIFY COMMODITIES AND/OR SERVICES THAT YOUR COMPANY PROVIDES:
Company Representative
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Title
VENDOR REGISTRATION FORM Page 18 of 74 032410
W-9
Form (Rev. December 2011) Department of the Treasury Internal Revenue Service
Request for Taxpayer Identification Number and Certification
Give Form to the requester. Do not send to the IRS.
Print or type See Specific Instructions on page 2.
Name (as shown on your income tax return) Business name/disregarded entity name, if different from above
Check appropriate box for federal tax classification: Individual/sole proprietor
C Corporation
S Corporation
Partnership
Trust/estate Exempt payee
Limited liability company. Enter the tax classification (C=C corporation, S=S corporation, P=partnership) ▶ Other (see instructions) ▶ Address (number, street, and apt. or suite no.)
Requester’s name and address (optional)
City, state, and ZIP code List account number(s) here (optional)
Part I
Taxpayer Identification Number (TIN)
Enter your TIN in the appropriate box. The TIN provided must match the name given on the “Name” line to avoid backup withholding. For individuals, this is your social security number (SSN). However, for a resident alien, sole proprietor, or disregarded entity, see the Part I instructions on page 3. For other entities, it is your employer identification number (EIN). If you do not have a number, see How to get a TIN on page 3.
Social security number
Note. If the account is in more than one name, see the chart on page 4 for guidelines on whose number to enter.
Employer identification number
Part II
–
–
–
Certification
Under penalties of perjury, I certify that: 1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me), and 2. I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholding, and 3. I am a U.S. citizen or other U.S. person (defined below). Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See the instructions on page 4.
Sign Here
Signature of U.S. person ▶
Date ▶
General Instructions Section references are to the Internal Revenue Code unless otherwise noted.
Purpose of Form A person who is required to file an information return with the IRS must obtain your correct taxpayer identification number (TIN) to report, for example, income paid to you, real estate transactions, mortgage interest you paid, acquisition or abandonment of secured property, cancellation of debt, or contributions you made to an IRA. Use Form W-9 only if you are a U.S. person (including a resident alien), to provide your correct TIN to the person requesting it (the requester) and, when applicable, to: 1. Certify that the TIN you are giving is correct (or you are waiting for a number to be issued), 2. Certify that you are not subject to backup withholding, or 3. Claim exemption from backup withholding if you are a U.S. exempt payee. If applicable, you are also certifying that as a U.S. person, your allocable share of any partnership income from a U.S. trade or business is not subject to the withholding tax on foreign partners’ share of effectively connected income. RFP 13-0013, PROFESSIONAL AUDITING SERVICES
Note. If a requester gives you a form other than Form W-9 to request your TIN, you must use the requester’s form if it is substantially similar to this Form W-9. Definition of a U.S. person. For federal tax purposes, you are considered a U.S. person if you are: • An individual who is a U.S. citizen or U.S. resident alien, • A partnership, corporation, company, or association created or organized in the United States or under the laws of the United States, • An estate (other than a foreign estate), or • A domestic trust (as defined in Regulations section 301.7701-7). Special rules for partnerships. Partnerships that conduct a trade or business in the United States are generally required to pay a withholding tax on any foreign partners’ share of income from such business. Further, in certain cases where a Form W-9 has not been received, a partnership is required to presume that a partner is a foreign person, and pay the withholding tax. Therefore, if you are a U.S. person that is a partner in a partnership conducting a trade or business in the United States, provide Form W-9 to the partnership to establish your U.S. status and avoid withholding on your share of partnership income.
Cat. No. 10231X
Form W-9 (Rev. 12-2011)
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ORLEANS PARISH SCHOOL BOARD REQUEST FOR PROPOSALS I.
INTRODUCTION A.
General Information The Orleans Parish School Board (“OPSB”) is requesting sealed proposals from qualified firms of certified public accountants to audit its financial statements for the fiscal year ending June 30, 2013, with the option of auditing its financial statements for each of the four subsequent fiscal years. These audits are to be performed in accordance with Generally Accepted Auditing Standards, the standards set forth for financial audits in the General Accounting Office's (GAO) Government Auditing Standards, the provisions of the federal Single Audit Act and U.S. Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, the Governmental Accounting Standards Board (GASB) and the State of Louisiana Accounting and Auditing requirements as set forth in the Louisiana Governmental Audit Guide. A Pre-proposal Conference for all firms interested in submitting a proposal will be held at 10:00 a.m. on May 9, 2013 at 3520 General DeGaulle Drive, New Orleans, LA 70114 in Room 4050 to answer questions about the engagement. After this Pre-Proposal Conference, any inquiries concerning the request for proposal should be addressed to Mr. Leslie J. Rey in writing and sent to the above address or by email leslie_rey@nops.k12.la.us. To be considered, one (1) original (clearly marked) and one (1) copy on CD or flash drive of the proposal must be received in a sealed envelope by the OPSB Purchasing Department at 3520 General DeGaulle Drive, Room 5055, New Orleans, LA 70114 by 4:00 pm on May 24, 2013. The OPSB reserves the right to reject any or all proposals submitted. Proposals submitted will be evaluated by the OPSB’s Evaluation Committee consisting of: •
Nicolette London, Federal Programs Director
•
Wayne M. DeLarge, Comptroller
•
Katherine Phelan, Accounting Manager
During the evaluation process, the Committee and the OPSB reserve the right, where it may serve the OPSB's best interest, to request additional information or clarifications from proposers. At the discretion of the OPSB or the Evaluation Committee, firms submitting proposals may be requested to make oral presentations as part of the evaluation process. The OPSB 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 RFP 13-0013, PROFESSIONAL AUDITING SERVICES
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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 OPSB and the firm selected. It is anticipated the selection of a firm will be completed by June 18, 2013. Following the notification of the selected firm it is expected a contract will be executed between both parties by June 30, 2013. B.
Term of Engagement A five year contract is contemplated, subject to the OPSB exercising its option for each of the four option years, subject to the annual review and recommendation of the Comptroller, the satisfactory negotiation of terms (including a price acceptable to both the OPSB and the selected firm), the concurrence of the OPSB and the annual availability of an appropriation.
II.
NATURE OF SERVICES REQUIRED A.
General The OPSB is soliciting the services of qualified firms of certified public accountants to audit its financial statements for the fiscal year ending June 30, 2013, with the option to audit the OPSB's financial statements for each of the four subsequent fiscal years. These audits are to be performed in accordance with the provisions contained in this request for proposals.
B.
Scope of Work to be Performed The proposal and fees should be based upon the scope of work as set forth in the attached contract and engagement letter. However, if any changes in scope for the year ending June 30, 2013, are necessitated by applicable changes in Governmental Auditing Standards, those changes should be incorporated into the scope and explained in the proposal. The School Board's fiscal year begins July 1 and ends June 30. Planning for the audit begins in April and the accounting records should be closed by October 31, 2013. The State Department of Education and the Legislative Auditor require that the audit and related reports be issued by December 31st. The Budget & Finance Committee, which oversees the audit, meets periodically to receive status reports from the auditor and to receive the final reports and recommendations. The audit plan should include attendance at those meetings. For the past five (5) years, the School Board has been audited by Laporte, APAC. For the year ended June 30, 2008 issued a qualified opinion. For the years ended June 30, 2009 through June 30, 2012, Laporte issued an unqualified opinion.
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Attachment One, is a copy of the previous engagement letter. The engagement between the School Board and the successful firm must be approved by the Legislative Auditor. Attachment Two is a copy of the Legislative Auditor's Engagement Agreement Checklist. Attachment Three is a list of the Audit Reports required for the engagement. The OPSB desires the auditor to express an opinion on the fair presentation of its basic financial statements in conformity with accounting principles generally accepted in the United States of America. The OPSB also desires the auditor to express an opinion on the fair presentation of its combining and individual fund financial statements and schedules in conformity with accounting principles generally accepted in the United States of America. The auditor is not required to audit the supporting schedules contained in the comprehensive annual financial report. However, the auditor is to provide an "in-relation-to" opinion on the supporting schedules based on the auditing procedures applied during the audit of the basic financial statements and the combining and individual fund financial statements and schedules. The auditor is not required to audit the introductory section of the report, management's discussion and analysis or the statistical section of the report. The auditor shall also be responsible for performing certain limited procedures involving required supplementary information required by the Governmental Accounting Standards Board as mandated by auditing standards generally accepted in the United States of America. In addition, the auditor will be required to report on the application of agreedupon procedures to determine the accuracy of specified schedules provided by the Louisiana Board of Elementary and Secondary Education (BESE). The auditor is not required to audit the schedule of expenditures of federal awards. However, the auditor is to provide an "in-relation-to" report on that schedule based on the auditing procedures applied during the audit of the financial statements. C.
Auditing Standards to Be Followed To meet the requirements of this request for proposal, the audit shall be performed in accordance with: •
auditing standards generally accepted in the United States of America as set forth by the American Institute of Certified Public Accountants;
•
the standards for financial audits set forth in the U.S. General Accounting Office's Government Auditing Standard;
•
the provisions of the Single Audit Act;
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D.
•
the provisions of U.S. Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, and
•
the State of Louisiana Accounting and Auditing requirements as set forth in the Louisiana Governmental Audit Guide.
Reporting Requirements Following the completion of the audit of the OPSB’s Comprehensive Annual Financial Report (CAFR) the audit firm shall timely issue: •
A report on the fair presentation of the financial statements in conformity with accounting principles generally accepted, including an opinion on the fair presentation of the supplementary schedule of expenditures of federal awards in relation to the audited financial statements.
•
A report on compliance and internal control over financial reporting based on an audit of the financial statements.
•
A report on compliance and internal control over compliance applicable to each major federal program.
•
A report on the application of agreed-upon procedures to determine the accuracy of specified schedules provided by the Louisiana Board of Elementary and Secondary Education (BESE).
These reports shall consider the following additional requirements: In the required reports on compliance and internal controls, the auditor shall communicate any reportable conditions found during the audit. A reportable condition shall be defined as a significant deficiency in the design or operation of the internal control structure, which could adversely affect the organization's ability to record, process, summarize and report financial data consistent with the assertions of management in the financial statements. Reportable conditions that are also material weaknesses shall be identified as such in the report. Non reportable conditions discovered by the auditor shall be reported in a separate letter to management, which shall be referred to in the reports on compliance and internal controls.
E.
Working Paper Retention and Access to Working Papers All working papers and reports must be retained, at the auditor's expense, for a minimum of three (3) years, unless the firm is notified in writing by the OPSB of
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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:
U.S. General Accounting Office (GAO)
Parties designated by the federal or state governments as part of an audit quality review process
Auditors of entities of which the OPSB is a sub-recipient of grant funds
In addition, the firm shall respond to the reasonable inquiries of successor auditors and allow successor auditors to review working papers relating to matters of continuing accounting significance. III.
DESCRIPTION OF THE ORLEANS PARISH SCHOOL BOARD A.
Background Information The OPSB provides a full range of educational and related services as contemplated by the Louisiana Revised Statutes within the boundaries of the City of New Orleans (Orleans Parish). Services are provided to approximately 2,982 students at the pre-school, kindergarten, elementary and secondary levels in six (6) direct-run schools and other specialized facilities. In addition, the OPSB has twelve (12) Charter Schools. The OPSB is governed by a seven (7) member elected School Board and has a consolidated budget of approximately $316 million. Administrative services are centralized at the OPSB headquarters at 3520 General DeGaulle Drive, Suite 5055, New Orleans 70114. Additional background information is available at the OPSB/New Orleans Public School’s web site @ www.nops.k12.la.us. More detailed information on the OPSB/New Orleans Public Schools and its finances can be found in some of the following documents: • • • •
Budget document Annual financial reports and related documents Organization charts Management letters and related documents
This information will be available for review during the on-site inspection outlined in Section VI. B.
Fund Structure
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The OPSB prepares its budgets on a basis consistent with accounting principles generally accepted in the United States of America and uses the fund types and account groups in its financial reporting as reflected at Appendix A. In addition, the CAFR will include the government-wide financial statements prepared in accordance with GASB requirements. C.
Federal and State Awards During the fiscal year to be audited, the OPSB received a significant number of federal, state and local awards totaling approximately $35 million. Additional grant and contract information will be provided at the pre-proposal conference.
D.
Pension Plans The OPSB participates in the following pension plans: • • • • •
E.
TRSL-Regular–Approximately 466 participating administrators, teachers and clerical employees TRSL-Plan B–Approximately 89 school lunch program employees TRSL-ORP-Approximately 5 employees LASERS-Approximately 5 employees LSERS-Approximately 7 employees
Component Units The OPSB has twelve (12) charter schools consisting of the following: Alice M. Harte Elementary Audubon Charter School Benjamin Franklin High School Edna Karr High School Edward Hynes Charter School Encore Academy Einstein Charter School Lake Forest Elementary Charter School Lusher Charter School New Orleans Science and Math High School Robert Russa Moton Elementary Warren Easton Senior High School
F.
Magnitude of Financial Services and Information Technology Departments Financial Services Presently, the Financial Services Department consists of the following functions: Accounts Payable
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Budget General Accounting Payroll Special Revenue Purchasing Key personnel/contacts are as follows: Accounts Payable-Lynda McClelland Budget-Lindsay Carter Capital Funds-Lindsay Carter FEMA-Lindsay Carter General Accounting-Katherine Phelan Payroll-Lynda McClelland Purchasing-Mr. Leslie Rey Special Revenue-Greg Becnel Information Technology OPSB maintains its financial records on MUNIS. MUNIS is a financial software product that is owned by Tyler Technologies, Inc. MUNIS consists of many applications, such as accounting, project and grant accounting, accounts payable and more. OPSB currently has licenses to use the following applications within MUNIS: accounting, project and grant accounting, accounts payable, purchasing, requisitions, budget, fixed assets, GASB34 Reporter, payroll, position control and human resources. MUNIS is an enterprise resource planning solution (ERP). OPSB pays MUNIS to run and maintain MUNIS. MUNIS is our application service provider, or ASP. MUNIS ASP Support maintains the system 24/7/365. MUNIS ASP Support performs nightly backups of the LIVE database and periodic upgrades. OPSB pays MUNIS for end user support, also. MUNIS end user support is a way for our users to be able to obtain help with problems or questions related to the applications within MUNIS. MUNIS support is available Monday-Friday from 7 AM - 7 PM CST, in general.
IV.
TIME REQUIREMENTS A.
Proposal Calendar The following is a list of key dates up to and including the date proposals are due:
Request for Proposal issued Pre-Proposal Conference Due date for proposals
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B.
Notification and Contract Dates  
C.
Selected firm notified (based on OPSB approval) June 18, 2013 Contract date July 25, 2013
Date Audit May Commence The OPSB will have all accounting records closed as of September 13, 2013. Interim audit work may commence as mutually agreed upon subsequent to the contract date.
D.
Schedule for the 2013 Fiscal Year Audit Interim Work - It is anticipated that the auditor will perform interim work and shall provide OPSB with both a detailed audit plan and a list of all schedules to be prepared by the OPSB. Dates for these activities will be mutually agreed upon subsequent to the contract date. Fieldwork - The auditor shall complete all fieldwork by October 31, 2013. Draft Reports - The auditor shall have drafts of the audit reports and recommendations to management and available for review by the Comptroller or his designee by November 15, 2013. The audit report will be issued to OPSB and the Legislative Auditor by December 1, 2013. A time schedule will be developed for audits of future fiscal years should the OPSB exercise its options for additional audit(s).
E.
Entrance Conference, Progress Reporting and Exit Conference The auditor will develop and present to the Comptroller or his designee a mutually agreed upon schedule for Entrance Conference, Progress Reporting and Exit Conference. At a minimum, the following conferences should be held to facilitate on-going communication between the management and the audit firm. Dates for such meetings will be mutually agreed upon subsequent to the contract date. 1. Entrance conference with the Comptroller or his designee and with all key Financial Services Department personnel and other Department heads of key offices or programs. The purpose of this meeting will be to discuss prior audit problems and the interim work to be performed. This meeting will also be used to establish overall liaison for the audit and to make arrangements for
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work space and other needs of the auditor. 2. Progress conferences with the Comptroller or designee and department heads of key offices or programs. − Meeting Number 1 - The purpose of this meeting will be to summarize the results of the preliminary review and to identify the key internal controls, or other matters to be tested. − Meeting Number 2 - The purpose of this meeting will be to discuss the year-end work to be performed. − Meeting Number 3 - Exit conference with Comptroller or designee and department heads of key offices or programs. The purpose of this meeting will be to summarize the results of the field work and to review significant findings. F.
Date Final Report is Due The District will require the auditor to assist in the preparation of financial statements, notes and all required supplementary schedules and statistical data. A draft auditor's report(s) shall be delivered to the Comptroller or his designee by Friday, November 15, 2013. The Comptroller or his designee will complete their review of the draft report as expeditiously as possible. It is not expected that this process should exceed one week. During that period, the auditor should be available for any meetings that may be necessary to discuss the audit report(s). The final signed report(s) shall be delivered to the Comptroller or designee within seven working days of the completion of the review. It is anticipated that this process will be completed and the final report(s) delivered by Monday, December 2, 2013. The final report and twenty-five (25) signed copies, including one electronic copy, should be delivered to the Comptroller or designee at the OPSB. Attendance at the December meetings of the Budget and Finance Committee of the Board and the regular Board Meeting is expected.
V.
ASSISTANCE TO BE PROVIDED TO THE AUDITOR AND REPORT PREPARATION A.
Financial Services and Information Technology Departments Assistance The Financial Services Department’s staff and responsible management personnel will be available during the audit to assist the auditor by providing information, documentation and explanations. Clerical support will be made available to the
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auditor for the preparation of routine letters and memoranda. In addition, IT personnel will also be available to provide systems documentation and explanations. The auditor will also be provided computer time and the use of the OPSB's computer software when necessary. The auditor should make specific reference in their proposal to the type of assistance that will be required of the IT department and the specific type of access that will be required to the OPSB’s computers and software. B.
Work Area, Telephones, Photocopying and FAX Machines The OPSB will provide the auditor with reasonable workspace, desks and chairs. The auditor will also be provided with access to telephone lines, photocopying facilities and FAX machines.
C.
Report Preparation Report preparation, editing and printing shall be the responsibility of the auditor.
VI.
PROPOSAL REQUIREMENTS A.
General Requirements 1.
Pre-proposal Conference and On-site Inspections A conference for firms interested in submitting proposals will be held in Room 4050, at the OPSB on Thursday, May 9, 2013 at 10:00 a.m. Both verbal and written questions will be accepted during the conference. Minutes of the Pre-Proposal Conference will be distributed within three business days via e-mail to all firms in attendance. Representatives of the various departments within the OPSB will be available to discuss their operations and conduct on-site inspections for interested proposers on Thursday, May 9, 2013 after concluding the PreProposal Conference.
2.
Inquiries Inquiries concerning the request for proposals and the subject of the request for proposals must be made in writing to: Mr. Leslie J. Rey 3520 General DeGaulle Drive, Suite 5078 New Orleans, LA 70114
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leslie_rey@opsb.us (504) 304-5645 3.
Submission of Proposals The following material is required to be received by 4:00 p.m. on Tuesday, May 24, 2013 for a proposing firm to be considered: a.
A signed original (clearly marked) and one (1) copy on CD or flash drive. i. Title Page Title page showing the request for proposal subject; the firm's name; the name, address and telephone number of the contact person; and the date of the proposal. ii. Table of Contents iii. Transmittal Letter A signed letter of transmittal briefly stating the proposer's understanding of the work to be done, the commitment to perform the work within the time period, a statement why the firm believes itself to be best qualified to perform the engagement and a statement that the proposal is a firm and irrevocable offer. iv. Detailed Proposal The detailed proposal should follow the order set forth in Section VI.B of this request for proposals. v. Guarantees and Warranties Executed copies of Proposer Guarantees and Proposer Warranties, attached to this request for proposals (Appendix C).
b.
An original (clearly marked) and one (1) copy on CD or flash drive of a dollar cost bid in a separate sealed envelope marked as follows: SEALED DOLLAR COST BID PROPOSAL FOR OPSB FOR PROFESSIONAL AUDITING SERVICES
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c.
Proposers should send the completed proposal package consisting of the two separate envelopes to the following: Mr. Leslie J. Rey Purchasing/Ancillary Services Director 3520 General DeGaulle Drive, Room 5078 New Orleans, LA 70114 (504) 304-5645 leslie_rey@opsb.us
B.
Technical Proposal 1.
General Requirements The purpose of the Technical Proposal is to demonstrate the qualifications, competence and capacity of the firms seeking to undertake an independent audit of the OPSB in conformity with the requirements of this request for proposals. As such, the substance of proposals will carry more weight than their form or manner of presentation. The Technical Proposal should demonstrate the qualifications of the firm and of the particular staff to be assigned to this engagement. It should also specify an audit approach that will meet the request for proposals requirements. The Technical Proposal should address all the points outlined in the Request for Proposals (excluding any cost information which should only be included in the sealed dollar cost bid). While additional data may be presented, the following subjects, items Nos. 2 through 10, must be included. They represent the criteria against which the proposal will be evaluated. The Technical Proposal should not include any reference to cost. All cost related information should be included in a separate sealed bid as discussed in Item C. below.
2.
Independence The firm should provide an affirmative statement that it is independent of the OPSB as defined by auditing standards generally accepted in the Untied States of America and the U.S. General Accounting Office's Government Auditing Standards. The firm should also list and describe the firm's (to include any proposed subcontractor’s) professional relationships involving the OPSB for the past five (5) years, together with a statement explaining why such relationships do not constitute a conflict of interest relative to performing
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the proposed audit. 3.
License to Practice An affirmative statement should be included that the firm and all assigned key professional staff may properly practice in Louisiana.
4.
Firm Profile - Qualifications and Experience The proposer should state the size of the firm, the size of the firm's governmental audit staff, the location of the office from which the work on this engagement is to be performed and the number and nature of the professional staff to be employed in this engagement on a full-time basis and the number and nature of the staff to be so employed on a part-time basis. If the proposer is a joint venture or consortium, the qualifications of each firm comprising the joint venture or consortium should be separately identified, and the firm that is to serve as the principal auditor should be noted, if applicable. The firm is also required to submit a copy of the report on its most recent external quality control review, with a statement whether that quality control review included a review of specific governmental engagements. The firm shall also provide information on the results of any federal or state desk reviews or field reviews of its audits during the past three (3) years. In addition, the firm shall provide information on the circumstances and status of any disciplinary actions taken or pending against the firm during the past three (3) years by state regulatory bodies, federal or state agencies or professional organizations.
5.
Partner, Supervisory and Staff Qualifications and Experience Identify the principal supervisory and management staff, including engagement partners, managers, other supervisors and specialists, who would be assigned to the engagement. Indicate whether each such person is registered or licensed to practice as a certified public accountant in Louisiana. Provide information on the government auditing experience of each person, including information on relevant continuing professional education for the past three (3) years and membership in professional organizations relevant to the performance of this audit. Provide as much information as possible regarding the number, qualifications, experience and training, including relevant continuing professional education, of the specific staff to be assigned to this engagement. Indicate how the quality of staff over the term of the
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agreement will be assured. The proposer should identify the extent to which staff to be assigned to the audit reflect OPSB’s commitment to Affirmative Action. Engagement partners, managers, other supervisory staff and specialists may be changed if those personnel leave the firm, are promoted or are assigned to another office. These personnel may also be changed for other reasons with the express prior written permission of the OPSB. However, in either case, the OPSB retains the right to approve or reject replacements. Consultants and firm specialists mentioned in response to this request for proposal can only be changed with the express prior written permission of the OPSB, which retains the right to approve or reject replacements. Other audit personnel may be changed at the discretion of the proposer provided that replacements have substantially the same or better qualifications or experience. 6.
Prior Engagements with the OPSB List separately all engagements within the last five years for the OPSB, ranked on the basis of total staff hours and by type of engagement (i.e., audit, management advisory services, other). Indicate the scope of work, date, engagement partners, total hours, the location of the firm's office from which the engagement was performed, and the name and telephone number of the principal client contact.
7.
Similar Engagements with Other Government Entities For the firm's office that will be assigned responsibility for the audit, list the most significant engagements (maximum - 5) performed in the last five years that are similar to the engagement described in this request for proposal. These engagements should be ranked on the basis of total staff hours. Indicate the scope of work, date, engagement partners, total hours, and the name and telephone number of the principal client contact.
8.
Specific Audit Approach The proposal should set forth a work plan, including an explanation of the audit methodology to be followed to perform the services required in Section II of this request for proposals. In developing the work plan, reference should be made to such sources of information as OPSB's budget and related materials, organizational charts, manuals and programs, and financial and other management information systems.
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Proposers will be required to provide the following information on their audit approach:
9.
a.
Proposed segmentation of the engagement
b.
Level of staff and number of hours to be assigned to each proposed segment of the engagement
c.
Sample size and the extent to which statistical sampling is to be used in the engagement
d.
Extent of use of software in the engagement (the proposer should make specific reference to the type of assistance that will be required, if any, of the IT department and the specific type of access to the OPSB’s computer and software that maybe required).
e.
Type and extent of analytical procedures to be used in the engagement
f.
Approach to be taken to gain and document an understanding of the OPSB's internal control structure
g.
Approach to be taken in determining laws and regulations that will be subject to audit test work
h.
Approach to be taken in drawing audit samples for purposes of tests of compliance
Identification of Anticipated Potential Audit Problems The proposal should identify and describe any anticipated potential audit problems, the firm's approach to resolving these problems and any special assistance that will be requested from the OPSB.
10.
Report Format The proposal should include sample formats for required reports.
C.
Sealed Dollar Cost Bid 1.
Total All-Inclusive Maximum Price The Sealed Dollar Cost Bid should contain all pricing information relative to performing the audit engagement as described in this request for proposal. The total all-inclusive maximum price to be bid shall contain all direct and indirect costs including all out-of-pocket expenses.
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The OPSB will not be responsible for expenses incurred in preparing and submitting the technical proposal or the Sealed Dollar Cost Bid. Such costs should not be included in the proposal. The first page of the Sealed Dollar Cost Bid should include the following information: a.
Name of Firm
b. Certification that the person signing the proposal is entitled to represent the firm, empowered to submit the bid, and authorized to sign a contract with the OPSB. c. 2.
A Total All-Inclusive Maximum Price for the engagement.
Rates for Additional Professional Services If it should become necessary for the OPSB to request the auditor to render any additional services to either supplement the services requested in this RFP or to perform additional work as a result of the specific recommendations included in any report issued on this engagement, then such additional work shall be performed only if set forth in an addendum to the contract between OPSB and the firm. Any such additional work agreed to between OPSB and the firm shall be performed at the same rates set forth in the schedule of fees and expenses included in the Sealed Dollar Cost Bid.
3.
Manner of Payment Progress payments will be made on the basis of hours of work completed during the course of the engagement and out-of-pocket expenses incurred in accordance with the firm's dollar cost bid proposal. Interim billing shall cover a period of not less than a calendar month. Ten percent (10%) will be withheld from each billing pending delivery of the firm's final reports.
4.
Option Years The proposing firm should include the all-inclusive maximum price for each of the four (4) subsequent year’s audit that may be exercised at the option of the OPSB.
VII.
EVALUATION PROCEDURES A. Evaluation Committee
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Proposals submitted will be evaluated by the three-member Committee selected by the OPSB (see page 18). B. Review and Evaluation of Proposals The OPSB reserves the right to retain all proposals submitted and use any idea in a proposal regardless of whether that proposal is selected. C. Evaluation Criteria Proposals will be evaluated using three sets of criteria: Mandatory Elements, Technical Quality and Price. Firms meeting the mandatory criteria will have their proposals further evaluated for both technical qualifications and price. The following represents the principal selection criteria which will be considered during the evaluation process. 1. Mandatory Elementsa.
The audit firm is independent and licensed to practice in Louisiana
b.
The firm has no conflict of interest with regard to any other work performed by the firm for the OPSB
c.
The firm adheres to the instructions in this request for proposals on preparing and submitting its proposal
d.
The firm submits a copy of its last external quality control review report and the firm has a record of quality audit work.
2. Technical Qualitya.
b.
Expertise and Experience (1)
The firm's past experience and performance on comparable government engagements
(2)
The quality of the firm's professional personnel to be assigned to the engagement and the quality of the firm's management support personnel to be available for technical consultation
Audit Approach – Understanding of the Request for Proposals, methodology and approach to the engagement including but not limited to the following:
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3. D.
(1)
Adequacy of proposed staffing plan for various segments of the engagement
(2)
Adequacy of sampling techniques
(3)
Adequacy of analytical procedures
Price
Oral Presentations During the evaluation process, the Evaluation Committee may, at its discretion, request any one or all firms to make oral presentations. Such presentations will provide firms with an opportunity to answer any questions the Committee may have on a firm's proposal. Not all firms may be asked to make such oral presentations.
E.
Final Selection The OPSB will select a firm based upon the recommendation of the Evaluation Committee. The selection must be approved by the Budget and Finance Committee of the Board, along with the full Board. It is anticipated that a firm will be selected by June 18, 2013. Following notification of the firm selected, it is expected a contract will be executed between both parties by June 21, 2013.
F. Right to Reject Proposals Submission of a proposal indicates acceptance by the firm of the conditions contained in the request for proposals unless clearly and specifically noted in the proposal submitted and confirmed in the contract between the OPSB and the firm selected. The OPSB reserves the right without prejudice to reject any or all proposals. APPENDICES
A.
Financial Reporting Structure
B.
List of Federal, State and Local Awards
C.
Proposer Guarantees and Warranties
D.
Format for Schedule of Professional Fees and Expenses to Support the Total Allinclusive Maximum Price
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APPENDIX A FINANCIAL REPORTING STRUCTURE
FINANCIAL SECTION Basic Financial Statements Government-wide Financial Statements (GWFS) Statement of Net Assets Statement of Activities Fund Financial Statements (FFS) Governmental Funds: Balance Sheet Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets Statement of Revenues, Expenditures and Changes in Fund Balances Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities Proprietary Funds: Statement of Net Assets Statement of Revenues, Expenses and Changes in Fund Net Assets Statement of Cash Flows Fiduciary Funds: Statement of Fiduciary Net Assets Statement of Changes in Fiduciary Net Assets Notes to the Basic Financial Statements REQUIRED SUPPLEMENTARY INFORMATION Budgetary Comparison Schedules General Fund Pass Through Fund (Clearing Fund) Federal Grant Fund Other Post-Employment Benefits (OPEB) Information OTHER SUPPLEMENTARY INFORMATION Non-Major Governmental Funds–By Fund Type: Combining Balance Sheet Combining Statement of Revenues, Expenditures and Changes in Fund Balance Non-Major Special Revenue Funds: Combining Balance Sheet Combining Statement of Revenues, Expenditures and Changes in Fund Balance
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Non-Major Debt Service Fund: Combining Balance Sheet Combing Statement of Revenues, Expenditures and Changes in Fund Balance Non-Major Capital Projects Fund: Combining Balance Sheet Combing Statement of Revenues, Expenditures and Changes in Fund Balance Proprietary Fund-Internal Service Funds: Combining Statement of Net Assets Combining Statement of Revenues, Expenditures and Changes in Fund Balance Combining Statement of Cash Flows Fiduciary Fund-Agency Funds: Combining Statement of Assets and Liabilities Combining Statement of Changes in Assets and Liabilities Government-Wide Revenues and Expenses by Function (three [3] year historical) General Fund Expenditure by Function (ten [10] year historical) Schedule of Federal Award Expenditures STATISTICAL SECTION in accordance with Louisiana R.S. 24:514 General Fund Instructional and Support Expenditures and Certain Local Revenue Sources Education Levels of Public School Staff Number and Type of Public Schools Experience of Public Principals, Assistant Principals and Full time Classroom Teachers Public School Staff Data-Average Salaries Class Size Characteristics Louisiana Educational Assessment program (LEAP) Graduation Exit Exam (GEE) iLEAP Test Results
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APPENDIX B LIST OF FEDERAL AND STATE AWARDS
Federal Funded Programs Child Nutrition E-Rate IDEA Part B IDEA Part B Pre-School LA4 McKinney-Vento Homeless Title I-No Child Left Behind Title II-No Child Left Behind Title III-No Child Left Behind Title IV-No Child Left Behind State Funded Programs Education Excellence LA4 Model Early Childhood–8(g) Vocational Education
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APPENDIX C PROPOSER GUARANTIES AND WARRANTIES A.
Proposer warrants that it is willing and able to comply with State of Louisiana laws with respect to foreign (non-state of Louisiana) corporations/entities.
B
Proposer warrants that it will obtain an errors and omissions insurance policy providing a prudent amount of coverage for the willful or negligent acts, or omissions of any officers, employees or agents thereof.
C.
Proposer warrants that it will not delegate or subcontract its responsibilities under an agreement without the prior written permission of the OPSB.
D.
Proposer warrants that all information provided by it in connection with this proposal is true and accurate. The proposer certifies it can and will provide and make available, as a minimum, all services set forth in Section II, Nature of Services Required.
Signature of Official: Name (typed): Title: Firm: Date:
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APPENDIX D
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES FOR THE AUDIT OF THE 2013 FINANCIAL STATEMENTS
Hours Partner(s)
Rates
Total
$____
$
Manager(s)
____
Supervisory staff
___
Staff
___
Other (specify):
___
___
___ Total for services
xxx
Out-of-pocket expenses: Meals and lodging Transportation Other (specify): Total all-inclusive maximum price for 2013 audit
$____________________
Total price in words: _______________________________________________________ NOTE:
Proposing firms should include proposed fees for optional two (2) subsequent years in similar format as above.
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RFP 13-0013 ATTACHMENT NO. 1
April 11,2012 Mr. Thomas Robichaux School Board President Orleans Parish School Board 3520 General DeGaulle Drive New Orleans, LA 70114 Dear Mr. Robichaux: As certified public accountants licensed to perfonn audits in Louisiana, we are proud that the Orleans Parish School Board has engaged our firm to audit the financial statements as of June 30, 2012, and for the year then ending. This letter will confirm our understanding of the arrangements regarding this financial audit we are to make of Orleans Parish School Board, as of and for the year ending June 30,2012.
Audit Scope. We will perform an audit of Orleans Parish School Board's governmental activities, businesstype activities, each major fund, and aggregate remaining fund infonnation as of and for the year ending June 30, 2012 which collectively comprise the basic financial statements. We understand that these financial statements will be prepared in accordance with accounting principles generally accepted in the United States of America. The objective of an audit of financial statements is to express an opinion on those statements. The following supplementary infonnation accompanying the basic financial statements is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited: 1. 2.
Management's Discussion and Analysis Budgetary comparison schedules
The following additional information accompanying the basic financial statements will be subjected to the auditing procedures applied in our audit of the f1nancial statements upon which we will provide an opinion in relation to the basic financial statements: 1. 2. 3. 4. 5. 6. 7.
Non-major governmental funds- by major fund type Non-major special revenue funds Non-major debt service funds Non-major capital projects funds lntcmal service funds Fiduciary Funds Schedule of expenditures of federal awards
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RFP 13-0013 ATTACHMENT NO. 1
Mr. Thomas Robichaux Orleans Parish School Board Aprilll,2012
Page 2
The following additional infonnation will not be subject to the auditing procedures applied in our audit of the financial statements, and for which our auditor's report will disclaim an opinion: 1. Introductory section 2. Statistical section It is acknowledged that these financial statements and the underlying records and supporting documents are the representations of management; that Orleans Parish School Board assumes full responsibility for their integrity and fairness; and that a representation letter will be requested. It is our understanding that our audit will encompass all funds under the control of Orleans Parish School Board, including the General Fund, all Special Revenue Funds, Capital Projects Funds, Debt Service Funds, Proprietary Funds and Fiduciary Funds.
Performance Measures. As required by state law, we will perform the procedures enumerated below solely to assist the users in evaluating management's assertions about the performance and statistical data accompanying the basic financial statements of Orleans Parish School Board and to determine whether the specified schedules are free of obvious errors and omissions as provided by the Board of Elementary and Secondary Education (BESE). The agreed-upon procedures will be performed in accordance with standards established by the American Institute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of the specified users of the report. Consequently, we make no representation regarding the sufficiency of the procedures described below for the purpose for which the engagement has been requested or for any other purpose. The following agreed-upon procedures will be performed: General Fund Instructional and Support Expenditures and Certain Local Revenue Sources (Schedule 1) 1.
• • • • • • •
We will select a random sample of 25 transactions and review supporting documentation to detennine if the sampled expenditures/revenues are classified correctly and are reported in the proper amounts for each of the following amounts reported on the schedule: Total General Fund Instructional Expenditures Total General Fund Equipment Expenditures Total Local Taxation Revenue Total Local Earnings on Investment in Real Property Total State Revenue in Lieu of Taxes Nonpublic Textbook Revenue Nonpublic Transportation Revenue
Education Levels of Public School Staff (Schedule 2) 2.
We will reconcile the total number of full-time classroom teachers per the schedule "Experience of Public Principals and Full-time Classroom Teachers" (Schedule 4) to the combined total number of fulltime classroom teachers per this schedule and to school board supporting payroll records as of October I st.
3.
We will reconcile the combined total of principals and assistant principals per the schedule "Experience of Public Principals and Full-time Classroom Teachers" (Schedule 4) to the combined total of principals and assistant principals per this schedule.
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RFP 13-0013 ATTACHMENT NO. 1
Mr. Thomas Robichaux Orleans Parish School Board April 11, 2012
4.
Page 3
We will obtain a list of full-time teachers, principals, and assistant principals by classification as of October 1st and as reported on the schedule. We will trace a random sample of 25 teachers to the individual's personnel file and determine if the individual's education level was properly classified on the schedule.
Number and Type of Public Schools (Schedule 3) 5.
We will obtain a list of schools by type as reported on the schedule. We will compare the list to the schools and grade levels as reported on the Title 1 Grants to Local Educational Agencies (CFDA 84.010) application and/or the National School Lunch Program (CFDA 10.555) application.
_Experience with Public Principals and Full-time Classroom Teachers (Schedule 4) 6.
We will obtain a list of full-time teachers, principals, and assistant principals by classification as of October 1st and as reported on the schedule and trace the same sample used in procedure 4 to the individual's personnel file and determine if the individual's experience was properly classified on the schedule.
Public Staff Data (Schedule 5) 7.
We will obtain a list of all classroom teachers including their base salary, extra compensation, and ROTC or rehired retiree status as well as full-time equivalent as reported on the schedule and trace a random sample of 25 teachers to the individual's personnel file and determine if the individual's salary, extra compensation, and the full-time equivalents were properly included on the schedule.
8.
We will recalculate the average salaries and full-time equivalents in the schedule.
Class Size Characteristics (Schedule 6) 9.
We will obtain a list of classes by school, school type, and class size as reported on the schedule and reconcile school type classifications to Schedule 3 data, as obtained in procedure 5. We will then trace a random sample of 10 classes to the October 1st roll books for those classes and determine if the class was properly classified on the schedule.
Louisiana Educational Assessment Program (LEAP) for the 21st Century (Schedule 7) 10. We will obtain test scores as provided by the testing authority and reconcile scores as reported by the testing authority to scores reported in the schedule by Orleans Parish School Board. The Graduation Exit Exam for the 21st Century (Schedule 8) 11. We will obtain test scores as provided by the testing authority and reconcile scores as reported by the testing authority to scores reported in the schedule by Orleans Parish School Board. The Iowa Tests (Schedule 9) 12. We will obtain test scores as provided by the testing authority and will reconcile scores as reported by the testing authority to scores reported in the schedule by Orleans Parish School Board.
We will issue our auditor's report upon the application of these procedures, required by Statements on Standards for Attestation Engagements and Government Auditing Standards; our report will be bound and included with our report on the Orleans Parish School Board's basic financial statements. RFP 13-0013, PROFESSIONAL AUDITING SERVICES
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RFP 13-0013 ATTACHMENT NO. 1
Mr. Thomas Robichaux Orleans Parish School Board Aprill1,2012
Page 4
Audit Objectives. We will use professional judgment in determining the standards that apply to the work to be conducted. If this engagement will not satisfY the requirements of ail audit report users, laws, and regulations, we will notifY you as soon as this comes to our attention. We will then submit another engagement letter for your approval that complies with the applicable requirements and submit the signed engagement letter to the Legislative Auditor with explanation. We will consider all standards that may apply, but in particular, we will determine whether a different type of engagement is needed based on: • • • • •
State of Louisiana's audit law. Audit requirements of Government Auditing Standards. Office of Management and Budget Circular A-133 audit requirements for a single audit or programspecific audit when Federal award expenditures exceed $500,000 for the fiscal year. Bond requirements, either to issue bonds or as a bond indenture provision. Other contractual requirements.
Standards and Guidance. Our audit will be made in accordance with generally accepted auditing standards adopted by the American Institute of Certified Public Accountants; Government Auditing Standards, promulgated by the United States Comptroller General; and the Office of Management and Budget's Compliance Supplement for Single Audits of State and Local Governments and Circular A-133, Audit of States, Local Governments, and Nonprofit Organizations. Our audit will comply with the provisions of Louisiana Revised Statute 24:513 and the provisions of the Louisiana Governmental Audit Guide, published jointly by the Society of Louisiana Certified Public Accountants and the Louisiana Legislative Auditor. Management's Responsibilities. Management is responsible for the financial statements, including the selection and application of accounting policies, adjusting the financial statements to correct material misstatements, and for making all financial records and related information available to us. Management is responsible for providing us with a written management representation letter confirming ce1iain representations made during the course of our audit of the financial statements and affirming to us that it believes the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole and to the opinion units of the financial statements. Management is responsible for establishing and maintaining internal control and for compliance with laws, regulations, contracts and agreements. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of internal control policies and procedures. The objectives of internal control are to provide management with reasonable, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition, that transactions are executed in accordance with management's authorizations and recorded properly to permit the preparation of financial statements in accordance with generally accepted accounting principles, operations are effective and efficient, and to ensure compliance with applicable laws and regulations, to include the objective that federal award programs are managed in compliance with applicable laws and regulations. Management is responsible for making all financial records and related information available to the auditor upon request in a timely manner and without restriction. We understand that management will provide us with such information required for our audit and that management is responsible for the accuracy and completeness of that information. We will advise management about appropriate accounting principles and their application and will assist management in the preparation of the Orleans Parish School Board's financial statements, but the responsibiiity for the financial statements remains with management. That responsibility
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RFP 13-0013 ATTACHMENT NO. 1
Mr. Thomas Robichaux Orleans Parish School Board April 11, 2012
Page 5
includes the establishment and maintenance of adequate records and effective internal control over financial reporting, the selection and application of accounting principles, and the safeguarding of assets. We will render such accounting and bookkeeping assistance was we find necessary for the preparation ofthe financial statements and as may be arranged with you or your authorized employees. Management will be responsible for overseeing such services, evaluating the adequacy and accepting the results of these services, and for making all management decisions with respect to these services. Management is responsible for the design and implementation of programs and controls to prevent and detect fraud, and for infonning us about all known or suspected fraud affecting the Orleans Parish School Board involving (a) management, (b) employees who have significant roles in internal control, and (c) others where the fraud could have a material effect on the financial statements. Management is also responsible for informing us of their knowledge of any allegations of fraud or suspected fraud affecting the Orleans Parish School Board received in communications from employees, former employees, regulators, or others. In addition, management is responsible for identifying and ensuring that the entity complies with applicable laws and regulations.
Internal Control. Management of Orleans Parish School Board is responsible for establishing and maintaining internal control, to include internal controls relating to the Orleans Parish School Board's financial statements. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of internal control policies and procedures. The objectives of internal control are to provide management with reasonable assurance regarding the achievement of objectives in the following categories: (a) reliability of financial reporting, (b) effectiveness of operations, and, (c) compliance with applicable laws and regulations, which would include the objective that federal award programs are managed in compliance with applicable laws and regulations. In planning and perfonning our audit for the year ending June 30, 2011, we will consider the internal control in order to determine our auditing procedures for the purpose of expressing our opinions on Orleans Parish School Board's general purpose financial statements and to report on internal control in accordance with Government Auditing Standards and OMB A-133. We will obtain an understanding of the design of the relevant policies and procedures and whether they have been placed in operation, and we will assess control risk Such an understanding is intended to plan the nature, timing, and extent of audit procedures to be performed. The audit is not designed to provide assurance on internal control or to identify all reportable conditions. We will inform you of any matters involving internal control structure and its operations that we consider to be a control deficiency under standards established by the American Institute of Certified Public Accountants and the Comptroller General of the United States. A control deficiency exists when the design or operation of control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. Significant deficiencies is a control deficiency, or a combination of control deficiencies, that adversely affects the entity's ability to record, process, summarize and report financial data reliably in accordance with generally accepted accounting principles. We will also inform you of any other matters involving the internal control structure, if any, as required by OMB Circular A-133. Tests of controls may be performed to test the effectiveness of certain policies and procedures that we consider relevant to preventing and detecting errors or fraud that are material to the general purpose financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance
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RFP 13-0013 ATTACHMENT NO. 1
Mr. Thomas Robichaux Orleans Parish School Board April 11, 2012
Page 6
matters that have a direct and material effect on the general purpose financial statements or on major federal programs. We will perform tests of controls, as required by OMB Circular A-133, to obtain an understanding of internal control over Federal programs sufficient to plan the audit to support a low assessed level of control risk for each major program. Should internal control over some or all of the compliance requirements for a major program be ineffective in preventing or detecting noncompliance, we will report those matters to you in our internal audit report. Compliance. Compliance with laws, regulations, contracts, and grant agreements applicable to the Orleans Parish School Board is the responsibility ofOrleans Parish School Board's management As part of obtaining reasonable assurance about whether the general purpose financial statements are free of material misstatement, whether caused by error or fraud, we will perform tests of compliance with certain provisions of laws, regulations, contracts, and grants. However, the objective of our audit will not be to provide an opinion on overall compliance with such provisions, and we will not express such an opinion. Where applicable, we will express an opinion on compliance with laws and regulations relating to major federal programs.
Our audit will be conducted in accordance with the standards referred to previously. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether: •
Orleans Parish School Board has complied with laws, regulations, and the provisions of contracts or grant agreements that may have a direct and material effect on the general purpose financial statements.
•
Orleans Parish School Board has complied with laws, regulations, and the provisions of contracts or grant agreements that may have a direct and material effect on each major federal program.
Our procedures will be limited to the applicable procedures described in OMB 's Compliance Supplement for Single Audits. Limitations. The objective of our engagement is a financial audit of the financial statements referred to previously upon their completion and subject to our findings, the expression of an opinion on such financial statements in accordance with generally accepted auditing standards. If for any reason, we are unable to complete the audit or unable to form or do not form an opinion on the financial statements, we may decline to express an opinion or decline to issue a report as a result of the engagement Should such situation arise, we will notifY you and the legislative auditor.
Generally accepted auditing standards require us to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether caused by error or fraud. Accordingly, a material misstatement may remain undetected. Also, an audit is not designed to detect error or fraud that is immaterial to the financial statements. However, if during the course of our audit we become aware of such errors, fraud, or illegal acts, we will bring them to your attention and also notifY the legislative auditor in writing. Furthermore, should we become aware of illegal acts we shall also notifY the appropriate enforcement agency, including the local district attorney and sheriff. The foregoing evaluation of internal control and test of compliance with laws, regulations, contracts, and grant agreements contribute to the evidence that supports the amounts reported in the financial statements. Such evaluation and test of compliance are not intended to allow the auditor to issue an opinion on internal
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RFP 13-0013 ATTACHMENT NO. 1
Mr. Thomas Robichaux Orleans Parish School Board April 11, 2012
Page 7
control structure or to issue an opinion on compliance with laws, regulations, contracts, and grant agreements, except as it relates to major federal programs. These limited procedures may not meet the needs of all users of audit reports, who may require additional information and assurances on internal control structure and compliance with laws and regulations. In accordance with Government Auditing Standards, you should consider whether additional testing of controls and compliance are necessary to supplement the financial statement audit's coverage of these areas and to meet the reasonable needs of report users. These additional needs are quite often met in two ways, by • •
supplemental (or agreed-upon) procedures, or an examination resulting in an opinion.
We are available to discuss the expanded needs of report users, the nature of this expanded audit work, and, the degree to which these type examinations, or other examinations, will meet the needs of the Orleans Parish School Board and its report users.
Adjustments. As part of our engagement, we may propose standard, adjusting, or correcting journal entries to the Orleans Parish School Board's financial statements. Management is responsible for reviewing the entries and understanding the nature of any proposed entries and the impact they have on the financial statements. Management is responsible for adjusting the financial statements to correct material misstatements and for affirming to the auditor in the representation letter that the effects of any uncorrected misstatements aggregated by the auditor during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. Claim Resolution Any claim arising out of services rendered pursuant to this agreement shall be resolved in accordance with the laws of Louisiana. It is agreed by Orleans Parish School Board and LaPorte or any successors in interest that no claim arising out of services rendered pursuant to this agreement by or on behalf of Orleans Parish School Board shall be asserted more than two years after the date of the last audit report issued by LaPorte. In recognition of the relative risks and benefits of this agreement to both the Orleans Parish School Board and LaPorte, the Orleans Parish School Board and LaPorte have discussed and have agreed on the fair allocation of risk between them. As such, the Orleans Parish School Board agrees, to the fullest extent permitted by law, to limit the liability of LaPorte to the Orleans Parish School Board for any and all claims, losses, costs, and damages of any nature whatsoever, so that the total aggregate liability of LaPorte to the Orleans Parish School Board shall not exceed three times LaPorte's total fee for services rendered under this agreement. The Orleans Parish School Board and LaPorte intend and agree that this limitation apply to any and all liability or cause of action against LaPorte, however alleged or arising, unless otherwise prohibited by law.
If a dispute arises among the parties hereto, the parties agree first to try in good faith to settle the dispute by mediation administered by the American Arbitration Association under its Rules for Professional Accounting and Related Services Disputes before resorting to litigation. The costs of any mediation proceeding shall be shared equally by all parties. The Orleans Parish School Board and LaPorte both agree that any dispute over fees charged by us to the Orleans Parish School Board will be submitted for resolution by arbitration in accordance with the Rules for Professional Accounting and Related Services Disputes of the American Arbitration Association. Such arbitration shall be binding and final. In agreeing to arbitration, we both acknowledge that, in the event of a
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RFP 13-0013 ATTACHMENT NO. 1
Mr. Thomas Robichaux Orleans Parish School Board April 11, 2012
Page 8
dispute over fees charged by LaPorte, each of us is giving up the right to have the dispute decided in a court of law before a judge or jury and instead we are accepting the use of arbitration for resolution. The Orleans Parish School Board hereby indemnifies LaPorte and its partners, principals and employees and holds them harmless from all claims, liabilities, losses and costs arising in circumstances where there has been a known misrepresentation by a member of the Orleans Parish School Board's management, regardless of whether such person was acting in the Orleans Parish School Board's interest. This indemnification will survive termination of this letter. Changes. The Legislative Auditor will be notified in writing if our audit is canceled or if there are any significant disagreements. The Legislative Auditor will be notified in writing if there are any changes in this agreement or if there are any restrictions placed on our staff during the audit that would impact the scope of the audit, which includes the failure to produce required records in a timely manner, or the nature of the tests required under the previously discussed standards. If federally-assisted programs are involved, we are required to notifY the Orleans Parish School Board's cognizant agency. Recommendations. During the course of our audit, it is possible that we may observe opportunities for economies of operation and for improved internal administrative and accounting controls, or we may observe variances with applicable laws and regulations or other matters that should be brought to your attention. Our comments and recommendations concerning such matters, if any, will be conveyed to you in writing. Reporting Package. The reporting package will consist of the data collection form, to be prepared by management, and:
L An opinion (or disclaimer of opinion) as to whether the financial statements are presented fairly in all material respects in conformity with generally accepted accounting principles and, when applicable, an opinion (or disclaimer of opinion) as to whether the schedule of expenditures of Federal awards is presented fairly in all material respects in relation to the financial statements taken as a whole. It is our understanding that these statements will include a schedule of expenditures of federal awards. The schedule will be reviewed as pmt of our audit in an attempt to provide supplemental information assurance on these schedules as part of our audit report. 2.
A report on internal control and compliance with laws and regulations material to the financial statements and, when applicable, major federal programs. This report shall describe the scope of testing of internal control and compliance, the results of the tests, and, where applicable, refer to the separate schedule of findings and questioned costs. The state laws and regulations included in this report shall include all of the compliance matters included in the Louisiana Compliance Questionnaire.
3.
A report on compliance with laws, regulations, and the provisions of contracts or grant agreements, noncompliance with which could have a material effect on major federal programs. The report will include an opinion (or disclaimer of opinion) as to whether the Orleans Parish School Board has complied with laws, regulations, and the provisions of contracts or grant agreements which could have a direct and material effect on each major program, and, where applicable, refer to the separate schedule of findings and questioned costs.
4.
If applicable, a summary schedule of findings and questioned costs.
5.
If applicable, a summary of schedule of any prior findings, which managment will prepare.
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RFP 13-0013 ATTACHMENT NO. 1
Mr. Thomas Robichaux Orleans Parish School Board April 1 I, 2012
Page 9
6. Management's corrective action plans, which management will prepare. 7. If applicable, a management letter to convey suggestions and recommendations not suitable for the foregoing reports. We will ask management to respond to any matters included in the management letter and include management's response as a part of the issued management letter, or management may place their response to these matters in management's corrective action plan. We will assist you in the preparation of the data collection form and sign, or disclaim the form. In the preparation of the form should there be any material disagreements, we reserve the right to refuse to sign the form and report such matters to the appropriate federal of"ficials and legislative auditor.
Prior Audit Comments and Recommendations. Our audit will include a review of any prior-year suggestions and recommendations and will indicate the extent to which the summary schedule of prior year audit findings is fairly stated. As to any current-year recommendations and suggestions, we will afford management the opportunity to respond to such matters and will include their response(s) in management's corrective action plan. Compensation. Our fee for this audit and for the performance of the agreed-upon procedures will be our actual costs, but will not exceed $120,000. This fee was based on our evaluation of prior audited financial statements and our estimate of the time needed in which to perform the audit and agreed-upon procedures. We will notifY you if additional time may be necessary. Audit Completion. The report will be issued no later than December 31,2012. At the completion of our audit, we will send Orleans Parish School Board 50 copies of our reports, with any management letter. In addition, we will send a copy of our reports, with the management letter if any, to each board member, and to the chief fiscal officer; we will send a copy of the reporting package to the Bureau of the Census and to any federal agencies or state pass-through entities whose programs are mentioned within the schedule of current year findings or summary of prior year findings. We will send one .pdf file of our reports, a management letter, and the corrective action plan to the Legislative Auditor. If we find events subsequent to the issuance of our audit report(s) that would cause us to reissue the audit report(s), we shall reissue the audit report(s) in the same fashion and to the same individuals and organization as the original audit report.
Working Documentation. It is understood that our working documents are confidential infonnation. However, we will make all working papers available to the Legislative Auditor, any successor auditor, any federal or sate grantor agencies, the cognizant agency, or any organization of the Louisiana Board of Certified Public Accountants authorized to perform quality assurance reviews under the supervision of LaPorte audit personnel. Should we become aware of illegal acts, we shall make our working papers available to the local district attorney or any other state or federal enforcement or regulatory agency without liability. We will retain the working papers for three years. Personnel. We have assigned Ms. Dawn A. Laborie, CPA, 111 Veterans Memorial Blvd., Suite 600, Metairie, LA 70005, (504) 835-5522, as the vice president for the audit, and she shall exercise overall control and management of our audit. It is our understanding that you have assigned Mr. Tim Russell of your staff, 3520 General DeGaulle Drive, New Orleans, Louisiana, 70114, as your representative during the audit.
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RFP 13-0013 ATTACHMENT NO. 1
Page 10
Mr. Thomas Robichaux Orleans Parish School Board April 11, 2012
Under the provisions of Government Auditing Standards, our ability to provide nonaudit services may be limited for the duration of this engagement and for the period covered by this engagement. We will consult those standards and the Legislative Auditor's Office to determine whether such an impairment exists, prior to the performance of any nonattest services.
External Quality Review. Enclosed is our last external quality review, dated September 17,2010. Approval. In accordance with the provision of state law the Legislative Auditor prior to commencement of our audit must approve this engagement agreement. Upon your signature and approval we will seek approval of this engagement from the legislative auditor. If these comments and arrangements meet with your approval, please sign below and return the agreement to us. We look forward to a pleasant association and the opportunity to provide the services included in this engagement.
Enclosures
ENGAGEMENT ACCEPTANCE The foregoing letter fully describes the services required and is accepted by us. ORLEANS PARISH SCHOOL BOARD
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RFP 13-0013 ATTACHMENT NO. 1
Carneiro, Chumney&.Co., Robert M. McAdams, CPA Paul Roth-Roffy, CPA Julia C. Norton, CPA
L.C.
Allen E. Robertson, Jr., CPA Edward H. Guerra, CPA Michael J. Schaub, CPA
CERTIFIED PUBLIC ACCOUNTANTS
System Review Report
September 17, 2010 To the Partners of LaPorte Sehrt Romig Hand and the National Peer Review Committee of the American Institute of Certified Public Accountants
We have reviewed the system of quality control for the accounting and auditing practice of LaPorte Sehrt Romig Hand (the firm), applicable to non-SEC issuers, in effect for the year ended July 31, 20i0. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants. The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review. The nature, objectives, scope, limitations of, and the procedures performed in a System Review are described in the standards at www.aicpa.org/prsummary. As required by the standards, engagements selected for review included engagements performed under the Government Auditing Standards, audits of employee benefit plans, and audits performed under FDICIA. In our opinion, the system of quality control for the accounting and auditing practice of LaPorte Sehrt Romig Hand, applicable to non-SEC issuers, in effect tor the year ended July 3i, 2010, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies) or fail. LaPorte Sehrt Romig Hand has received a peer review rating of pass ..
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"Helping Clients Succeed for more than 80 Years" 40 N.E. Loop 410, Suite 200 路San Antonio, Texas 78216-5876 (21 0) 342-8000 路 fax (21 0) 342-0866 E-mail: cameiro@carneiro.com 路 www.carneiro.com An Independent Member of the BOO Seidman Alliance
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RFP 13-0023 ATTACHMENT NO. 2
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ENGAGEMENT AGREEMENT CHECKLIST A written engagement letter is required on all assurance engagements of Louisiana governments or quasi-public entities. The engagements are subject to approval by the legislative auditor. The legislative auditor will not approve an engagement when: 1. The auditor is not a certified public accountant licensed to practice in Louisiana. 2. The engagement was completed, or substantial portions of the field work were completed, prior to the submission of the engagement letter or fax approval form for approval by the legislative auditor. 3. The auditor has several approved engagements that are delinquent or the auditor has a history of failing to complete engagements within the timeframe specified by law. 4. The legislative auditor has been advised by the Louisiana State Board of CPAs that the auditor's license to practice in Louisiana has been suspended, revoked or is under investigation. 5. The legislative auditor, as a result of his engagement review or that of another regulatory entity, has determined that the CPA has issued substandard reports on a Louisiana governmental unit or quasi-public entity without appropriate remedy. 6. The CPA has a record of failing to follow the state audit law or the provisions of the Louisiana Governmental Audit Guide, or has failed to comply with the terms of a current or prior engagement agreement. 7. The legislative auditor has currently or previously supplied the independent public accountant with allegations concerning a client and the firm has refused to determine the validity of the allegations, inadequately determined the validity of the allegations, or failed to report the results of the allegation determination. 8. The CPA fails to provide the legislative auditor with copies of working documentation, copies of any quality review, to include any letter of comments, or copies of any other information requested by the legislative auditor within 5 working days of the formal request. 9. The CPA fails to cooperate with the Legislative Audit Advisory Council or with a state or local law enforcement official duly charged to investigate and prosecute findings contained within reports. 10. When, in the sole opinion of the legislative auditor, the CPA is not perceived to be independent. 11. When prior engagement and/or other professional fees are owed by the client to the CPA are delinquent, have not been paid as of the date of the engagement letter, and it is reasonably possible that these amounts will not be paid as of the close of field work. (The focus of this provision is not amounts that are billed and paid in the ordinary course of business, but amounts that are likely to remain unpaid and delay the timely issuance of the report.) 12. When the legislative auditor has suspended or debarred the CPA firm. 13. When, at the discretion of the Legislative Auditor, it is in the best interest of the State of Louisiana and the audit process to disapprove the engagement.
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RFP 13-0023 ATTACHMENT NO. 2
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The written engagement agreement must conform to the following: 1. The engagement agreement must be signed by an appropriate entity official and a representative of the CPA firm. 2. The engagement agreement must anticipate an examination of all funds and accounts of a legal entity, to include owned affiliates and joint ventures (separately issued audits of affiliates and joint ventures will comply with this requirement). 3. The engagement agreement must specify that the audit will be performed in compliance with generally accepted governmental auditing standards (the Government Auditing Standards, issued by the General Accounting Office) and/or, where applicable, Public Law 98-502, the Single Audit Act, and OMB Circular A-133. (The agreement should refer to the single audit guidance and requirements or state that there are no federal funds.) Compilation/attestation engagements shall be performed under Statements on Standards for Accounting and Review Services, Statements on Standards for Attestation Engagements, and applicable provisions of Government Auditing Standards. 4. The engagement agreement must specify that the legislative auditor shall be immediately informed in writing of any illegal or fraudulent acts. 5. The engagement agreement must specify that working documentation of the CPA shall be available for inspection by the legislative auditor, any state or federal grantor, any state or federal cognizant agency, any successor auditor, and/or any organization authorized by the Louisiana State Board of Certified Public Accountants to perform working documentation reviews as part of a quality assurance program. 6. The engagement agreement must name an individual of the CPA firm and a representative of the entity as contact persons to respond to inquiries concerning the engagement. 7. The engagement agreement must state a completion date that is within six months of the close of the entity’s fiscal year. 8. The engagement agreement must state that the CPA will notify the legislative auditor in writing of any client imposed scope restrictions, to include denial of access to appropriate books and records or failure to provide the books and records in a timely manner. 9. The engagement agreement must specify that the legislative auditor will be notified in writing if the CPA decides to withdraw from the engagement or if the engagement is cancelled. The notification must include all substantive reasons for the withdrawal or cancellation. 10. For governmental entities, the engagement agreement must specify that, where applicable, there shall be a reporting, either by notes or separate schedule, of amounts paid members of the governing board for compensation or per diem. (If this clause is omitted, the agreement should state that no compensation or per diem has been paid.) 11. The engagement agreement must state that the CPA shall send a copy of the reporting package, to include any management letter and management's plan of corrective action, to the entity, to the National Clearinghouse for Single Audits (for single audits only), and to the legislative auditor (one single-sided, unbound copy). A suggested alternative is to send the legislative auditor an electronic copy of the reporting package and an electronic copy of the data collection form, using .pdf files or .tif files. 12. The engagement agreement must specify that the client or auditor shall send a copy of the reporting package, and any management letter, to each member of the governing
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RFP 13-0023 ATTACHMENT NO. 2
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board, to each federal grantor agency providing direct federal assistance for which there are findings and the federal cognizant agency, and to each state grantor agency and the state cognizant agency, if applicable. 13. The engagement letter must specify that, subsequent to the issuance of the report, should it be necessary to alter or reissue the report (s) and any management letter, the reissued report (s) or management letter will be distributed in the same manner as the original report. 14. The engagement agreement must specify that the working documentation shall be retained by the CPA for a minimum of three years. 15. The engagement agreement must specify the communications required in paragraphs 5.6, 5.7, 5.8, 5.9 and 5.10 of Government Auditing Standards.
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RFP 13-0013 ATTACHMENT NO. 3
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DBE LANGUAGE ON ALL DBE CONTRACT PROPOSALS: DISADVANTAGED BUSINESS ENTERPRISE (DBE) PROGRAM 1. DBE Compliance: The Orleans Parish School Board’s DBE Program applies to this contract. It is the policy of the OPSB to practice nondiscrimination based on social and economic disadvantage, race, color, disability, national origin, gender identity, sex, age, disability, marital status, sexual orientation, religion or veteran status. All firms qualifying under this solicitation are encouraged to submit proposals/bids. Award of this contract shall be conditioned upon the apparent lowest bidder satisfying the OPSB DBE Program goal assigned to the particular contract. The offeror/bidder shall agree to use its best efforts, as determined by the DBE Committee in accordance with the factors set forth in the DBE Program to meet the contract goal for DBE participation in the performance of this contract. 2. DBE Participation: The apparent lowest offeror/bidder shall submit the following information on the DBE Participation Summary Sheet within ten (10) days after the bid opening. a. The names and addresses of all DBE firms that will participate in the contract; b. The dollar amount commitment of the participation of each DBE firm participating in the contract, c. Written confirmation from the named DBE(s), verifying their participation in the contract as provided in the commitments made under (a) and (b) above; and d. If the contract goal is not met, written evidence of best efforts used. 3. Upon receipt of the above-referenced materials, the DBE Committee consisting of the DBE Executive Director, the Purchasing/Ancillary Director and the Head of the Department seeking the Procurement shall then make a recommendation to the Superintendent as to whether the lowest bidder/offeror has agreed to satisfy the DBE contract goal or if not has demonstrated satisfactory good faith efforts to satisfy the DBE contract goal. If it is determined that the lowest bidder/offeror has not agreed to satisfy the DBE contract goal or shown satisfactory good faith effort to do so, the bid shall be rejected as non-responsive to the DBE contract goal, and consideration shall then be given to the next apparent lowest bidder. The procedure set forth in this section shall be repeated with each successive apparent lowest bidder until the lowest bidder satisfying the DBE contract goal or showing satisfactory good faith effort is determined.
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RFP 13-0013 ATTACHMENT NO. 3
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Orleans Parish School Board Disadvantaged Business Enterprise Program Overview and Administrative Procedures The Orleans Parish School Board (OPSB) would like to offer firms exciting business opportunities in Professional Services, Construction, and Goods and Services through its Disadvantaged Business Enterprise (DBE) Program. The DBE program’s policy intent is to assist disadvantaged businesses to attain a competitive edge and grow by providing equal access to contracts and procurement opportunities in the OPSB system. Certification The OPSB is not conducting an independent certification process at this time. To be qualified as a DBE for OPSB contracts, a firm must be certified as a DBE by the Louisiana Unified Certification Program (LUCP) or any of the following five (5) agencies conducting DBE certification within the City of New Orleans. These five (5) are: The City of New Orleans, Sewage and Water Board of New Orleans, New Orleans Aviation Board, Housing Authority of New Orleans, New Orleans Regional Transit Authority (RTA) Outreach In recruiting potential Economically Disadvantaged Businesses part of our outreach efforts consist of participating in the following trade shows/seminars: • New Orleans Coalition of Minority Contractors Association Show • Louisiana Association of General Contractor (LAGC) Show • Association of Building Contractors (ABC) Show • Greater New Orleans Coalition of United Contractors (G.N.O.C.U.C.) Show • Engaging all Contractors and Community Organizations with DBE Membership During these seminars/trade shows we will distribute programmatic literature to hundreds of individuals and interact with them on a one-to-one basis. Additionally, our DBE program will attend all programs sponsored by government and private entities where opportunities to network are maximized including but not limited to: • U.S. Environmental Protection Agency Small Business Seminars • U.S. Small Business Administration DBE Seminars
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RFP 13-0013 ATTACHMENT NO. 3
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• New Orleans Chapter for the National Association of Minority Contractors Other outreach efforts include: • Conducting monthly vendor assistance meetings for potential clients • Conducting one-on-one vendor assistance meetings for potential clients Good Faith Efforts A Bidder’s compliance with the requirement to make Good Faith Efforts to locate and engage the services of DBE businesses in connection with the Project shall be a matter of Bidder responsiveness. The Bidder can demonstrate that it has complied with the requirement by certifying to the DBE Executive Director or his/her designee in writing, that as of the date of the bid submittal: (i) the Bidder has selected and engaged the services of DBEs, in which case the certification shall include: (a) the names and addresses of those enterprises engaged by the Bidder (b) the value of the subcontract and (c) a description of the work on the Project to be performed by such firm(s) and/or individuals, or (ii) if despite the Bidder’s Good Faith Efforts, the Bidder was not able to select and engage the services of such enterprises, in which case the Bidder shall include in its written certification the following: (a) affirmation that, prior to determining that it was unable to locate DBEs, the bidder consulted business registries including those identified by the School District; (b) affirmation that the bidder attended any pre-bid meeting scheduled to inform DBEs of subcontracting opportunities; (c) a copy of the written notifications sent to DBEs soliciting their interest in being a subcontractor or supplier on the Project; (d) the names, addresses, and telephone numbers of DBEs contacted, the date of such contact and the date set for receipt of bids from those businesses; (e) a copy of the information or a description of the information provided to DBEs regarding the plans and specifications for the work proposed to be subcontracted and how that information could be accessed; (f) a statement from the Bidder explaining why any DBEs contacted by bidder were not engaged
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RFP 13-0013 ATTACHMENT NO. 3
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Upon the Bidders application for waiver of the DBE goals, based on the above circumstances, the DBE Executive Director and Committee shall determine whether or not the bidder satisfied the good faith effort and shall make the appropriate recommendation. Upon written request of the DBE Executive Director, the bidder will attend a meeting of the Orleans Parish School Board to discuss the specific measures the Bidder has utilized in undertaking the Bidder’s Good Faith Efforts. Calculations 1. DBE participation will be counted toward meeting the goals as follows: a. The total dollar value of a direct contract or subcontract or indirect subcontract awarded to a certified DBE will be counted toward the applicable goal. b. In the case of a joint venture, the portion of the total dollar value of the contract equal to the percentage of the ownership and control of the DBE in the joint venture will be counted toward the applicable goal. c. Only DBEs that perform a commercially useful function in the work of a contract or subcontract or indirect subcontract will be counted toward the DBE goals. A DBE is considered to perform a commercially useful function when it is responsible for execution of a distinct element of work of a contract or subcontract and carries out its responsibilities by performing, managing, and supervising the work involved. If a DBE contractor subcontracts a significantly greater portion of the work of the contract than would be expected on the basis of normal industry practices, the DBE is presumed not to be performing a commercially useful function. The DBE may present evidence to rebut this presumption. d. The total dollar value of materials and supplies obtained from DBE suppliers and manufacturers will be counted toward DBE goals if the DBE assumes the actual and contractual responsibility for the provision of the materials and supplies. e. OPSB through the DBE Executive Director will review the contractor’s DBE involvement efforts throughout contract performance. Such review will include but will not be limited to, the contractor’s and the DBE’s quarterly statements of income from the District which shall document the portion of said income paid to DBE. The Contractor agrees to supply copies of any documentation the District requires in order to complete such a review.
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RFP 13-0013 ATTACHMENT NO. 3
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Procurement Management As a result of our procurement management process, several activities are conducted on a monthly basis: • Reviewing other DBE agency's certified listings, matching their capabilities to upcoming contracts and encouraging these DBE businesses to seek recertification to update their certification status in order to be eligible for the Orleans Parish School Board DBE participation. • Advise certified DBE vendors about bidding opportunities by submittal of written correspondence to these businesses • Providing program information on the Orleans Parish School Board's website and other compliance enforcement forms for the vendors. • Attend and participate in the Staff Contract Review Committee meetings Staff Contract Review Committee (services) The purpose of the Staff Contract Review Committee (SCRC) is to review all contracts involving goods/services and professional services and make recommendations on a suitable percentage and feasible areas of DBE participation. The SCRC consists of the DBE Executive Director (who facilitates the meeting), Executive Director of Operations/Facilities, Purchasing/Ancillary Services Director. At the Staff Contract Review Committee meeting the operations department head or representative and/or consultant makes a presentation on each contract brought before the SCRC being considered for public bid. Details provided include the project cost, subcontract areas, percentage of associated cost of each subcontract area recommended for participation and the recommended goal. DBE Committee
The DBE Committee is responsible for setting the DBE participation goal for each project. The specific goal will be set on a project by project basis. Upon receipt of all information relative to and closing of the bid process the DBE Committee consisting of the DBE Executive Director, the Purchasing/Ancillary Services Director and the Head of the Department seeking the Procurement and in the case of Capital Projects the Executive Director of Operations shall then make a recommendation to the Superintendent as to whether the lowest bidder/respondent has agreed to satisfy the DBE contract goal or if not has demonstrated satisfactory good faith efforts to satisfy the DBE contract goal. In determining the percentage of participation by certified DBEs the DBE Committee shall consider the following: • The type or nature of the work required under the contract • The estimated dollar amount of the contract • The availability of subcontractors for the particular project
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RFP 13-0013 ATTACHMENT NO. 3
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• Whether the items of work have been broken down to the smallest reasonable components to facilitate DBE participation goal up to 35% (Thirty Five Percent) pursuant to the Board’s policy .(the goal will be set on a project by project basis)
Involvement in Bid Process The DBE Program is responsible for the following bid process: • Consult with Project Engineer or departmental representative on each contract to ensure that every item of work has been broken down to the smallest reasonable components to facilitate DBE participation. • Attend pre-bid conferences and offer instruction, and clarification on DBE bid specifications procurement policy, and procedures for sub-contracting. • Answer questions posed by prime contractors at pre-bid conferences relative to DBE issues. • Provide written responses to detailed questions posed by prime contractors on DBE issues. • Consult with Legal Department before releasing responses, as they may have legal considerations • Review bid specifications for consistency with goals established by Staff Contract Review Committee. • Review participation summary sheets to determine if the percentage and DBE dollar amount of subcontract work reported is consistent with established goals. • Review DBE vendor listing to determine if DBE firm listed on participation summary sheet is certified to perform required work. • Review affidavit and supporting documents for consistency in instances when DBE goals are not met, and "good faith effort" is submitted. • Verify DBEs submitted responses which indicate that they were not interested in pursuing work with prime contractors. • Review quality of good faith effort, analyze and make an assessment on same (i.e. whether the prime contractor attended pre-bid meetings, advertised in a general circulation and trade association publications concerning DBE opportunities and allowed them reasonable time to respond, provided written response to a reasonable number of DBE firms and allowed them to participate effectively, followed up initial solicitation of interest by contacting DBEs to determine for sure if they were interested in bidding specific portions of the work was selected to be performed by DBEs to increase likelihood of meeting DBE goals, provided interested DBEs with adequate information about the plans, specifications and requirements of the contract, negotiated in "good faith" with interested DBEs and did not reject them as unqualified without sound reasons based on a thorough investigation of their capabilities, stated in writing reason for rejecting DBEs as unqualified, used the services of available community organizations, small
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RFP 13-0013 ATTACHMENT NO. 3
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and/or disadvantaged business groups, local state and federal small or disadvantaged business assistance offices, and other organizations that provide assistance in the recruitment and placement of DBE firms, and made sufficient efforts to negotiate with DBEs for specific subbids). • Make presentations to appropriate committees and full Board on bid disputes and other DBE participation concerns. • Provide signed affidavits to Legal Department in instances where litigation is required in bid disputes. • Participate as witnesses in depositions and court cases involving bid disputes. Monitoring After contracts are awarded and work has begun the DBE Office through the Executive Director monitors actual utilization of DBEs. This process is carried out by utilizing the following: • Review Board Reports for approved names of prime contractors, DBE subcontractors percentage of participation and areas of work to be performed • Advise prime contractors in writing through the appropriate forms provided that the percentage and dollar amount of work to be performed on each contract, that any changes in DBE subcontractors will require prior DBE Office approval .and that quarterly report forms on the status of contract expenditures will be submitted • Advise DBE subcontractors in writing as to which prime contractor will be utilizing that firm, the dollar amount of participation, percentage of participation and notification that any changes in acceptances of the subcontract should be reported immediately to the DBE office • Advise prime contractors of the need to complete quarterly compliance report two (2) weeks before due date • Attend construction progress meetings • Review quarterly compliance reports for instances of non-compliance • Conduct site visit to job sites (i.e. conduct visual inspection of labels on trucks and equipment, determine how many workers are present, determine nature of work being performed) • Interview DBE foreman (i.e. clarify what work is being performed, inquire how often prime contractor visits job site, inquire to determine if there are any problems which need to be addressed) • Make follow-up phone calls to prime contractors to determine why participation is not in compliance • Schedule meetings with both prime contractors and DBE subcontractors in instances of noncompliance or where problems are evident
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RFP 13-0013 ATTACHMENT NO. 3
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• Send follow up correspondence detailing non-compliance and penalties for same • Take required action in instances of fronting and non-compliance
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RFP 13-0013 ATTACHMENT NO. 3
Page 9 of 18 Disadvantaged Business Enterprise Office
DBE FORM 1 DISADVANTAGE BUSINESS ENTERPRISE (DBE) RESPONSIVENESS FORM
RFP/RFQ/P.O./Bid/Solicitation/Other # ____________________ Bidder/Respondent______________________________________ Project Description____________________________________________________________________________________________ FOR BIDS: THIS COMPLETED FORM SHOULD BE FURNISHED TO THE OFFICE OF PURCHASING BY THE LOWEST BIDDER WITHIN TEN (10) DAYS OF THE BID OPENING. FAILURE TO COMPLETE THIS FORM PROPERLY MAY CONSTITUTE THE BID/OFFER AS BEING NON-RESPONSIVE AND SUFFICIENT CAUSE FOR REJECTION. FOR RFPS/RFQS: THIS COMPLETED FORM SHOULD BE FURNISHED TO THE OPSB-DBE OFFICE THROUGH THE OFFICE OF PURCHASING WITH YOUR PROPOSAL. FAILURE TO COMPLETE THIS FORM PROPERLY MAY CONSTITUTE THE BID/OFFER AS BEING NON-RESPONSIVE AND SUFFICIENT CAUSE FOR REJECTION.
The undersigned bidder/respondent has satisfied the requirements of the bid specifications for the above-referenced Orleans Parish School Board project in the following manner. Please check the appropriate space:
The bidder/respondent is committed to achieving a minimum of ________% DBE utilization on this contract. The bidder/respondent is unable to meet the DBE goal, but is committing to a minimum of ________% DBE utilization on this project and is submitting evidence of good faith efforts to achieve DBE participation on DBE Form-2 and DBE Form 2(A). Name of Bidder/Respondent Firm: ___________________________________________________________________________ Telephone: ____________________ Fax: ___________________ E-Mail: ________________________________________ By: _______________________________________________________ , ____________________________ (Signature of bidder's/respondent's authorized representative) (Title)
_____/_____/______ (Date)
THE BIDDER/RESPONDENT IS COMMITTED TO UTILIZING DBE PARTICIPATION ON THE PROJECT IN THE FOLLOWING MANNER COMPLETED BY BIDDER: The bidder/respondent is committed to utilizing the DBE FIRM NAMED BELOW for the Scope of Work as described below. The estimated dollar value of the scope of work is $________________________ or _______% of the total dollar value of the contract.
Use DBE Form-1(A) DBE Responsiveness- Additional DBEs if you are utilizing more than one (1) DBE firm to achieve the DBE participation percentage on the project. Name of DBE Firm: ____________________________________________________________________________________ DBE Firm Owner or Contact: ____________________________________________________________________________ Telephone: ____________________ Fax: ___________________ E-Mail: ________________________________________
DBE TYPE: SLDBE CERTIFIED; LAUCP DBE CERTIFIED
SCOPE OF WORK ATTACHED or describe the work to be performed by the DBE firm. ______________________________________________________________________________________________________________ ______________________________________________________________________________________________________________ ______________________________________________________________________________________________________________
COMPLETED BY DBE FIRM: DBE AFFIRMATION. The above-named DBE firm affirms that it will perform the SCOPE OF WORK on of the contract for the estimated dollar value or contract percentage as stated above. By: _______________________________________________________ , ____________________________ (Signature of DBE firm's owner/authorized representative) (Title)
_____/_____/______ (Date)
If the bidder/respondent does not receive award of the prime contract, any and all representations in this form shall be null and void. RFP 13-0013, PROFESSIONAL AUDITING SERVICES Orleans Parish School Board DBE FORM 1 (Rev. 08/2012)
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RFP 13-0013 ATTACHMENT NO. 3
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Disadvantaged Business Enterprise Office DBE FORM 1(A) DISADVANTAGE BUSINESS ENTERPRISE (DBE) RESPONSIVENESS ADDITIONAL DBE(S) FORM
RFP/RFQ/P.O./Bid/Solicitation/Other # ____________________ Bidder/Respondent______________________________________ Project Description____________________________________________________________________________________________ FOR BIDS: THIS COMPLETED FORM SHOULD BE FURNISHED TO THE OFFICE OF PURCHASING BY THE LOWEST BIDDER WITHIN TEN (10) DAYS OF THE BID OPENING. FAILURE TO COMPLETE THIS FORM PROPERLY MAY CONSTITUTE THE BID/OFFER AS BEING NON-RESPONSIVE AND SUFFICIENT CAUSE FOR REJECTION. FOR RFPS/RFQS: THIS COMPLETED FORM SHOULD BE FURNISHED TO THE OPSB-DBE OFFICE THROUGH THE OFFICE OF PURCHASING WITH YOUR PROPOSAL. FAILURE TO COMPLETE THIS FORM PROPERLY MAY CONSTITUTE THE BID/OFFER AS BEING NON-RESPONSIVE AND SUFFICIENT CAUSE FOR REJECTION.
THE BIDDER/RESPONDENT IS COMMITTED TO UTILIZING DBE PARTICIPATION ON THE PROJECT IN THE FOLLOWING MANNER The bidder/respondent is committed to utilizing the DBE FIRM NAMED BELOW for the Scope of Work as described below. The estimated dollar value of the scope of work is $________________________ or _______% of the total dollar value of the contract. Name of DBE Firm: ____________________________________________________________________________________ DBE Firm Owner or Contact: ____________________________________________________________________________ Telephone: ____________________ Fax: ___________________ E-Mail: ________________________________________
DBE TYPE: SLDBE CERTIFIED; LAUCP DBE CERTIFIED
SCOPE OF WORK ATTACHED or describe the work to be performed by the DBE firm. ______________________________________________________________________________________________________________ ______________________________________________________________________________________________________________
COMPLETED BY DBE FIRM-1: DBE AFFIRMATION: The above-named DBE firm affirms that it will perform the SCOPE OF WORK of the contract for the estimated dollar value or contract percentage as stated above. By: _______________________________________________________ , ____________________________ (Signature of DBE firm's owner/authorized representative) (Title)
_____/_____/______ (Date)
The bidder/respondent is committed to utilizing the DBE FIRM NAMED BELOW for the Scope of Work as described below. The estimated dollar value of the scope of work is $________________________ or _______% of the total dollar value of the contract. Name of DBE Firm: ____________________________________________________________________________________ DBE Firm Owner or Contact: ____________________________________________________________________________ Telephone: ____________________ Fax: ___________________ E-Mail: ________________________________________
DBE TYPE: SLDBE CERTIFIED; LAUCP DBE CERTIFIED
SCOPE OF WORK ATTACHED or describe the work to be performed by the DBE firm. ______________________________________________________________________________________________________________ ______________________________________________________________________________________________________________
COMPLETED BY DBE FIRM-2: DBE AFFIRMATION. The above-named DBE firm affirms that it will perform the SCOPE OF WORK on of the contract for the estimated dollar value or contract percentage as stated above. By: _______________________________________________________ , ____________________________ (Signature of DBE firm's owner/authorized representative) (Title)
_____/_____/______ (Date)
If RFP the bidder/respondent does not AUDITING receive award of the prime contract, any and all representations in this form shall be null66 and 13-0013, PROFESSIONAL SERVICES Page of void. 74 Orleans Parish School Board DBE FORM 1(A) (Rev. 08/2012)
RFP 13-0013 ATTACHMENT NO. 3
OPSB-DBE-2: EVIDENCE OF GOOD FAITH EFFORTS
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DISADVANTAGED BUSINESS ENTERPRISE (DBE) EVIDENCE OF GOOD FAITH EFFORTS OPSB-DBE FORM-2
THIS COMPLETED FORM SHOULD BE RETURNED TO THE OPSB-PURCHASING OFFICE BY THE LOWEST APPARENT BIDDER WITHIN TEN (10) DAYS OF THE BID OPENING.
RFP/RFQ/P.O./Bid/Solicitation/Other # ____________________________
Current Date ______/______/_________
Project Description ___________________________________________________________________________________ BIDDER/ OFFERER (FIRM): _____________________________________________________________________________ Contact Person: ________________________________________________ Telephone: ___________________________ Address: ______________________________________________ City: _______________________________________ State ________
Zip _____________
E-Mail: _______________________________________________________
To determine whether a bidder has demonstrated good faith efforts to reach the DBE utilization goal(s) on the abovereferenced Orleans Parish School Board (OPSB) project, the DBE Office will consider, at a minimum, EVIDENCE OF GOOD FAITH EFFORTS as described in the table below. YES ()
NO ()
EVIDENCE OF GOOD FAITH EFFORTS
PRE-BID MEETING(S): The bidder attended all pre-bid meetings scheduled by the OPSB to inform DBEs of contracting and subcontracting opportunities. SLDBE/DBE LIST(S): The bidder utilized the OPSB DBE Office’s list or lists of certified SLDBE and/or DBE firms found on www.nola.gov, www.flymsy.com, www.swbno.org or other state/City DBE lists. SMALL CONTRACT(S): The bidder selected specific portions of the work to be performed by DBEs in order to increase the likelihood of meeting the DBE goals (including breaking down contracts into smaller units to facilitate DBE participation). FOLLOW-UP: The bidder followed-up initial indications of interest by DBEs by contacting those DBEs to determine with certainty if they remained interested in bidding by providing proof of same. ADVERTISEMENT: The bidder advertised in general circulation and/or trade association publications concerning subcontracting opportunities, and allowed DBEs reasonable time to respond. INTERNET ADVERTISING: The bidder advertised DBE and/or subcontracting opportunities on internet portals that are accessible to DBEs and/or potential subcontractors. GOOD FAITH NEGOTIATIONS: The bidder negotiated in good faith with interested DBEs and did not reject DBEs as unqualified without sound business reasons based on a thorough investigation of their capabilities. INFORMATION: The bidder provided interested DBEs with adequate information about the plans, specifications and requirements of the subcontract. WRITTEN NOTICE(S): The bidder took the necessary steps to provide written notice in a manner reasonably calculated to inform DBEs of subcontracting opportunities and allowed sufficient time for them to participate effectively. COMMUNITY RESOURCES: The bidder used the services of available community organizations, small and/or disadvantaged business assistance offices and other organizations that provided assistance in the recruitment and placement of DBE firms. CONTRACT RECORDS: The bidder has maintained the following records for each DBE that has bid on the subcontracting opportunity: 1. Name, address, and telephone number; 2. A description of information provided by the bidder or subcontractor; and 3. A statement of whether an agreement was reached, and if not, why not, including any reasons for concluding that the DBE was unqualified to perform the job. OPSB-DBE FORM-2 Evidence of Good Faith Efforts (08-2012) RFP 13-0013, PROFESSIONAL AUDITING SERVICES
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RFP 13-0013 ATTACHMENT NO. 3
OPSB-DBE-2: EVIDENCE OF GOOD FAITH EFFORTS
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BACKGROUND I.
POLICY
It is the policy of the OPSB to ensure that DBEs, as defined herein, have an equal opportunity to receive and participate in OPSB contracts. It shall also be the policy of the OPSB: 1. 2. 3. 4. 5. II.
To ensure nondiscrimination in the award and administration of OPSB contracts; To create a level-playing field upon which DBEs can compete fairly for OPSB contracts; To ensure that only firms that are DBE certified are permitted to participate as DBEs; To help remove barriers to the participation of DBEs in OPSB contracts; and To assist the development of firms that can compete successfully in the market place outside the DBE Program.
DISADVANTAGED BUSINESS ENTERPRISE (DBE) GOALS UP TO THIRTY FIVE PERCENT
The OPSB establishes an overall goal up to 35% utilization of businesses that are socially and economically disadvantaged for all OPSB projects. III.
DEFINITIONS 1.
DISADVANTAGED BUSINESS ENTERPRISE
Disadvantaged Business Enterprise or "DBE" refers to a firm that is certified through any DBE certification program recognized by OPSB as socially and economically disadvantaged. 2.
STANDARDS OF GOOD FAITH EFFORTS
The OPSB DBE office through the DBE Committee shall be responsible for determining whether the bidder has made demonstrated Good Faith Efforts to achieve the DBE goal. In order to be considered responsive to any solicitation for any OPSB contract, the bidder must, at a minimum, agree to use its Good Faith Efforts to fully comply with the DBE Program, including all reporting requirements and any specific contract goals for DBE participation. In order for OPSB to evaluate the Good Faith Efforts made by the bidder, the following minimum information is to be provided before the contract is approved for award: a)
A report of all proposals received from a joint venture of DBEs. The report shall indicate the action taken by the bidder in response to the submitted proposals that have been rejected, and the reason for rejection shall be indicated.
b) Documentation of efforts to enter into agreements with DBEs for contracted work and efforts to arrange for a joint venture, partnership or other multi-entity relationship with DBEs. c)
Documented contact with DBEs, associations, or business development organizations which disseminate information to DBEs.
d) A copy of letters sent to groups in relevant market sectors notifying them of the bidder's intent to submit a proposal to the OPSB. e)
Description of assistance provided by the bidder to DBEs: 1. Review of Request for Proposal or other documents issued by OPSB. 2. Review of the Scope of Work to be performed.
f)
Documentation of any other effort(s) undertaken by the bidder to encourage the participation of DBEs.
OPSB-DBE FORM-2 Evidence of Good Faith Efforts (08-2012) RFP 13-0013, PROFESSIONAL AUDITING SERVICES
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RFP 13-0013 ATTACHMENT NO. 3
g)
OPSB-DBE-2: EVIDENCE OF GOOD FAITH EFFORTS
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Overall operation of the bidder may be considered in evaluating the Evidence of Good Faith Efforts of the bidder to comply with the goals and intent of the disadvantaged business enterprise goals for the OPSB.
h) Any other documentation to demonstrate Evidence of Good Faith Efforts to satisfy the objectives outlined above. IV.
ASSISTANCE
You may contact the Orleans Parish School Board’s Disadvantaged Business Enterprise office for assistance with completing this or any other DBE form or document. All prime contractors are encouraged to use the following DBE lists: City of New Orleans, Sewage and Water Board of New Orleans, New Orleans Armstrong International Airport, Housing Authority of New Orleans, New Orleans Regional Transit Authority (RTA) and the State Department of Transportation (DOTD) DBE central registry list. You may also contact the OPSB DBE office for assistance in identifying available, capable, and approved DBE firms. V.
CONTACT US Orleans Parish School Board DBE Office Disadvantaged Business Enterprise Program 3520 General DeGaulle Drive, Suite 5055 New Orleans, LA 70114 (504) 304-5584 Office (504) 390-7963 Mobile
OPSB-DBE FORM-2 Evidence of Good Faith Efforts (08-2012) RFP 13-0013, PROFESSIONAL AUDITING SERVICES
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RFP 13-0013 ATTACHMENT NO. 3
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DISADVANTAGE BUSINESS ENTERPRISE (DBE) DBE FIRM CONTACTED FORM EVIDENCE OF GOOD FAITH EFFORTS OPSB-DBE FORM-2 (A) PAGE ______ OF _______ FOR BIDS/RFP/RFQ: THIS COMPLETED FORM SHOULD BE RETURNED TO THE OPSB-PURCHASING OFFICE BY THE APPARENT LOWEST BIDDER WITHIN TEN (10) DAYS OF THE BID OPENING. FAILURE TO COMPLETE THIS FORM PROPERLY MAY CAUSE THE BID TO BE NON-RESPONSIVE AND SUFFICIENT CAUSE FOR REJECTION.
RFP/RFQ/P.O./Bid/Solicitation/Other # ____________________ Bidder/Respondent______________________________________ Project Description____________________________________________________________________________________________
OPSB-DBE FORM-2 (A) (08/2012) RFP 13-0013, PROFESSIONAL AUDITING SERVICES
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RFP 13-0013 ATTACHMENT NO. 3
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DISADVANTAGE BUSINESS ENTERPRISE (DBE) MONTHLY DBE UTILIZATION/PARTICIPATION REPORT DBE FORM 3:
RFP/RFQ/Bid/P.O./Solicitation/Other # ______________________ Project Description (Name) _______________________________________________________________ Contractor/Vendor Firm ______________________________________________________
DBE Participation Goal __________
THE COMPLETED FORM SHOULD BE RETURNED TO THE OPSB-DBE OFFICE WITHIN SEVEN (7) DAYS OF THE END OF EACH MONTH DURING THE CONTRACT PERIOD. FAILURE TO SUBMIT THIS FORM MAY CONSTITUTE NON-COMPLIANCE WITH THE DBE CONTRACT SPECIFICATIONS AND MAY BE SUFFICIENT CAUSE FOR CANCELLATION OF THE CONTRACT.
Name, Address and Type of DBE Certified Firm
Submitted by:
Primary Contact Person (Name/Telephone)
_____________________________________________ Print Name of Owner or Officer
Scope of Work Performed (Attach scope/schedule if you need additional space)
_______________________________________________ Signature Date
Page _______ of _______
Use additional forms if necessary
Dollar Amount of DBE Component
Percentage of Total Bid/Proposal
______/______/________
OPSB-DBE FORM 3 (08-2012) RFP 13-0013, PROFESSIONAL AUDITING SERVICES
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RFP 13-0013 ATTACHMENT NO. 3
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DISADVANTAGE BUSINESS ENTERPRISE (DBE) COMPLAINT FORM OPSB-DBE FORM-4 (OVERVIEW)
In an effort to improve oversight, accountability, and compliance on the Orleans Parish School Board’s procurements, the Disadvantaged Business Enterprise Office facilitates the reporting of complaints and allegations of wrongdoing ("complaints") against 1 the Orleans Parish School Board’s Contractors . Complaints that may be reported include, but are not limited to: • • •
• • • • • • • • • • •
Contract, procurement, and grant fraud Non-compliance with DBE participation goals Environmental, health, and safety violations Racial, sexual, or other alleged discriminatory behavior Slow payments by the Orleans Parish School Board. Slow payments prime contractor to a subcontractor Computer crimes Product substitution and suspect/counterfeit parts Bribery, kickbacks, and gratuities False statements and/or false claims Conflicts of interest and ethics violations Theft and/or abuse of government property Violation(s) of criminal or civil law by any the Orleans Parish School Board contractor Other violations of City, State, or Federal laws and regulations
Complainants are encouraged to provide relevant and specific details of their complaint including, but not limited to: 1. 2. 3. 4. 5. 6. 7. 8.
The identity of the person, company, or organization that is the subject of the complaint; Relevant and specific details of the complaint; The City facility, department, contract, or program affected by the complaint; The contract number, contract description, or other identifying information related to the complaint; The date(s) of the alleged infraction(s) How the complainant is aware of the alleged impropriety; The identities of potential witnesses; and Any additional supporting documentation or relevant information regarding the complaint.
Complaints may be reported by the Orleans Parish School Board employees, contractors, or the general public. Complaints may be filed via e-mail 24 hours a day, in person Monday through Friday between 8am and 4:30.pm, or by mail. Complaints should be addressed to the OPSB-DBE Program Executive Director. All formal complaints must be made in writing. Complaints with limited specificity or merit may be held in abeyance until further, specific details are reported. Upon receipt of a specific complaint, the OPSBDBE Program Executive Director may take any one or more of the following actions: 1. 2. 3. 4.
Open an investigation or review of the complaint; Report the matter to the OPSB Superintendent; Report the matter to the Office of the State Legislative Auditor Report the matter to the appropriate law enforcement.
Individuals who file a complaint are not required to identify themselves. However, persons who file complaints are encouraged to identify themselves in the event additional questions arise during an investigation. Confidentiality The OPSB-DBE Office will protect the identity of complainants to the maximum extent possible by law. Employees who report allegations may specifically request confidentiality.
1
Contractors include construction contractors, professional services contractors, and non-professional services contractors, and certified DBE contractors. OPSB-DBE FORM-4 (08-2012) RFP 13-0013, PROFESSIONAL AUDITING SERVICES
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RFP 13-0013 ATTACHMENT NO. 3
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DISADVANTAGE BUSINESS ENTERPRISE (DBE) DBE COMPLAINT FORM OPSB-DBE FORM-4
RFP/RFQ/P.O./Bid/Solicitation/Other # ___________________________ Project Description____________________________________________________________________________________________
Check one or more box:
Contract, procurement, and grant fraud
Bribery, kickbacks, and gratuities
Non-compliance with DBE participation goals
False statements and/or false claims
Environment, health, and safety violations
Conflicts of interest and ethics violations
Racial, sexual, or other alleged discriminatory behavior
Theft and/or abuse of government property
Slow payments by the OPSB
Violation(s) of criminal or civil law by OPSB’s contractor
Slow payments prime contractor to a subcontractor
Other violations of City, State, or Federal laws and
Computer crimes
Product substitution and suspect/counterfeit parts
regulations
Please provide relevant and specific details of your complaint and/or allegation of wrongdoing below. If you have documents to support your complaint or allegation of wrongdoing, attach them to this document. If you need additional space please use a separate page and attach it to this document. ______________________________________________________________________________________________________________ ______________________________________________________________________________________________________________ ______________________________________________________________________________________________________________ ______________________________________________________________________________________________________________ ______________________________________________________________________________________________________________
Complainant (Name and/or Firm): __________________________________________________________________________________ Address: _________________________________________________________ City ____________________ State _____ Zip ______ Telephone: ____________________ Fax: ___________________ E-Mail: ________________________________________ By: _______________________________________________ ________________________________________ (Signature) (Title)
_____/_____/______ (Date)
Office Use Only Date received by OPSB
____/____/____
Received by
_____________ (Initials)
Initial Action Taken on
____/____/____
Initial Action Taken
Opened an investigation or review of the complaint;
Referred the matter to the full Board;
Reported the matter to the OPSB Superintendent;
Reported the matter to law enforcement.
OPSB-DBE FORM-4 (08-2012) RFP 13-0013, PROFESSIONAL AUDITING SERVICES
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RFP 13-0013 ATTACHMENT NO. 3
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DISADVANTAGE BUSINESS ENTERPRISE (DBE) GOALS REQUEST FOR WAIVER OF DBE REQUIREMENT OPSB-DBE FORM 5
BID/RFP/RFQ/P.O./Solicitation/Other# _____________________________ Current Date ______/______/_________ Project Description ________________________________________________________________________________ _____________________________________________________________ I hereby request that the DBE participation goal, pursuant to the Orleans Parish School Board’s DBE Policy be waived on the above-referenced project for the following reason(s):
See DBE Form-2: Evidence of Good Faith Efforts and supporting documentation attached. ___________________________________________________________________________________________________ ___________________________________________________________________________________________________ ___________________________________________________________________________________________________ ___________________________________________________________________________________________________ ___________________________________________________________________________________________________ ___________________________________________________________________________________________________ ___________________________________________________________________________________________________
Requested By _______________________________________________ , ____________________________ (Signature) (Title) __________________________ Telephone
_____/_____/______ (Date)
_____________________________________ E-Mail
Reviewed By (Office of OPSB-DBE) _______________________________________________ , ____________________________ (Signature) (Title)
_____/_____/______ (Date)
Approved By (Superintendent) _______________________________________________ , ____________________________ (Signature) (Title)
OPSB-DBE FORM-5 (08-2012) RFP 13-0013, PROFESSIONAL AUDITING SERVICES
_____/_____/______ (Date)
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