24-03 - CLEAR CREEK COUNTY REQUEST FOR PROPOSAL FOR AUDIT SERVICES

Clear Creek County
Post Office Box 2000 Georgetown, Colorado 80444
Telephone (303) 679-2300

FULL RFP LINK


REQUEST FOR PROPOSAL (RFP): Audit Services for Clear Creek County, Colorado DEADLINE: August 5, 2024, 5:00 p.m.

Summary
Clear Creek County invites proposals from qualified firms to complete a financial audit of the County’s financial statements for the year-ended December 31, 2024. Work is to be completed by an independent certified public accountant(s), eligible by law to practice public accounting in the State of Colorado. The proposer is responsible for providing all information requested in this RFP and failure to do so may result in disqualification of the proposal. During the evaluation process, the County may request firms to answer further questions about their proposal.
Background
Clear Creek County was established in 1861 and is located along I-70, directly west of Denver. County offices are in Georgetown, Colorado. The County is 396 square miles with a population of 9,355, and 211 full-time employees. The County operates under State statutes with three elected Commissioners, a Sheriff, Treasurer and Public Trustee, Clerk and Recorder, Coroner, Assessor, and Surveyor.
The County currently has two major funds, General and Road & Bridge; two component units; two capital project funds; one debt-service fund; seven special revenue funds; and four fiduciary funds. The total budget appropriation for all funds in 2024 is $49M. County services include building permit and code compliance, road maintenance, vehicle registration and licensing, property tax assessment and collection, law enforcement, public health and human services. The County does not operate a utility or report any enterprise funds. The County’s audited financial statements for 2022 and prior are available on its website at the following link: https://www.clearcreekcounty.us/Archive.aspx?AMID=47.
County Finance Department Staff prepare all financial statements, including the Schedule of Federal Expenditures (SEFA) and complete a draft of the Annual Comprehensive Financial Statements (ACFR) by or before March 31 each year. Finance Department Staff are available to prepare schedules, provide documents and answer questions related to interim testing anytime in November, December, January, or February of each year. Final fieldwork should not begin until after March 15, to allow Finance Department Staff time to complete the ACFR.

 

Services Required

1. Complete an audit of the financial statements for the period ended December 31, 2024, of the governmental activities, each major fund, the aggregate remaining fund information, and the related notes to the financial statements. The audit shall be conducted in accordance with auditing standards generally accepted in the United States of America (GAAS), and standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States.
2. Complete an audit of the County’s compliance over major federal award programs for the period ended December 31, 2024. The audit shall be conducted in accordance with auditing standards generally accepted in the United States of America (GAAS), standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, and the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
3. Issue written reports as required by applicable laws, accounting and auditing standards including the Independent Auditor’s Report on the County’s basic financial statements; Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters; Independent Auditor’s Report on Compliance for each Major Federal Program, Internal Control over Compliance, and the Schedule of Expenditures of Federal Awards Required by the Uniform Guidance; Schedule of Findings and Questioned Costs; Summary Schedule of Prior Audit Findings; and, applicable required communication to governance.

 

4. Provide a reproducible electronic copy in Adobe PDF format of the above reports in addition to 1 original signed hard copy. All reports rendered to the County shall be the exclusive property of the County.
5. Presentation of the final audit report to the Board of County Commissioners in a public meeting in May or June.

Contract Term
The initial term will be one year, for the audit of calendar period 2024, with an optional four one- year renewal periods. County’s standard professional services agreement is attached hereto as Exhibit A. This contract will be tendered to the successful Proposer providing a reasonable time within which to execute and return it to the County, failing which the County will proceed to other proposers or otherwise procure the services from someone else.
Submittal Requirements
The proposal should be concise and complete, covering all items identified, emphasizing an understanding of the project and the resources to perform the intended work. Inability to meet any specified requirements must be so stated and thoroughly explained.

 

Submit proposal by mail: Clear Creek County Finance Department, 405 Argentine Street, PO Box 2000, Georgetown, Colorado, 80444. Proposers are encouraged, but not required, to submit a copy of their proposal electronically as well to financedept@clearcreekcounty.us. Proposals will be accepted until July 31, 2024, 5:00 p.m. Proposals postmarked but not received by this deadline will not be accepted.
The following documents should be included in the proposal: 1. Transmittal Letter with firm name, address, telephone number and website, the contact person(s) name and telephone number who is authorized to represent the firm, 2. A brief statement of the firm’s understanding of the services to be provided and confirmation of the firm’s qualification to provide the services and ability to complete the services in the time required, 3. Cost Schedule to provide requested services in year one and if cost adjustments for optional renewal years, outlined by year, 4. Summary of Firm Information including length of time in business, total number of government clients, number of full-time personnel, name and bio information for the partner in charge and audit manager to be assigned to the County audit, and 5. Name and contact information for three current local government clients to serve as references.
Inquiries
Interested applicants may make inquiries concerning this RFP to obtain clarification of requirements or additional information. Send all inquiries via email, referencing Audit Services for Clear Creek County, Colorado in the subject line, to: financedept@clearcreekcounty.us. Inquiries may be submitted until July 18, 2024, 5:00 p.m.
Evaluation Criteria
Although cost is important and will be considered in evaluating proposals, the County is seeking qualified applicants with experience in local government auditing, including single audit experience, and who can meet the deadlines required. The County will also consider client references in making its selection.
The RFP creates no obligation on the part of the County to award a contract or to compensate the proposer for any costs incurred during proposal presentation, response, or submission. The County reserves the right to award a contract based upon proposals received without further discussion or negotiation. Proposers should not rely upon the opportunity to alter their qualifications during discussions. The County further reserves the right to make such investigation as it deems necessary to determine the ability of proposers to furnish the required services, and proposers shall furnish all such information for this purpose as the County may request. Proposers must specifically identify any portions of their submittals deemed to contain confidential or proprietary information, or trade secrets. Those portions must be readily separable from the balance of the proposal.

 

EXHIBIT A
STANDARD FORM PROFESSIONAL SERVICES AGREEMENT










CONTRACT FOR Enter Type of services. SERVICES


This Contract for Enter Type of services. Services (the “Contract”), made and entered into this
                   day of                                     , enter year, is between the County of Clear Creek, State of Colorado, a political subdivision of the State of Colorado, by and through its Board of County Commissioners (the “County”), and Enter Consultant’s Name. (the “Consultant”).
RECITALS
WHEREAS, the County desires to Enter purpose of agreement.; and
WHEREAS, the Consultant is in the business and experienced with Enter consultant’s area of expertise.; and
WHEREAS, the County desires to engage the Consultant to perform certain services and assistance in connection with Enter purpose of agreement., and the Consultant has the expertise, ability, knowledge and experience to provide those services; and
WHEREAS, the parties desire to set forth herein the terms and conditions of this Contract and their relationship.
AGREEMENT
NOW, THEREFORE, for and in consideration of the covenants and conditions set forth herein, and for other good and valuable consideration, the sufficiency of which is hereby acknowledged, the County and the Consultant agree as follows:

1. 1. Scope of Services: All services to be performed by the Consultant pursuant to this Contract (the “Services”) are fully set forth and described in Exhibit A, attached hereto and incorporated herein by reference.

 

1. 2. Consultant’s Performance: The Consultant shall be responsible for the completeness and accuracy of the Services, supporting data and other documents prepared or compiled in performance of the Services, and shall correct, at its sole expense, all significant errors and omissions therein; provided that, the Consultant may rely on the accuracy and completeness of information provided to it by the County unless expressly informed it should not. The fact that the County has accepted or approved the Consultant’s Services shall not relieve the Consultant of any of its responsibilities. The Consultant shall perform the Services in a skillful, professional, and competent manner and in accordance with the standards of care, skill, and diligence applicable to Enter field of expertise. with respect to similar Services.
   3. Term; Time of Completion; Option to Renew: The term of this Contract shall begin Click or tap to enter a date., and end Click or tap to enter a date., unless terminated earlier or further extended as provided in this Contract. The Consultant is expected to complete the Services within the term of this Contract. The County may, at its sole option, renew this Contract for up to 4 additional one-year term(s) by giving notice of such renewal prior to the end of the then-current term.
   4. Compensation and Payment: In consideration of its performance of the Services, the Consultant shall be paid a sum not to exceed $Enter Contract Amount. Payment shall be made in accordance with the following:
      1. IF PROGRESS PAYMENTS ON FIXED SUMS PER TASK OR RATES:

The Consultant shall provide an itemized invoice based on the task and/or rates set forth in Exhibit
B. The Consultant shall submit to County monthly invoices of the progress made and expenses incurred during the previous calendar month. Such invoices shall segregate the charges for Services done by task and date, and shall describe the Services performed, the time incurred by each person performing Services, and expenses incurred. Upon request, Consultant shall provide County with such other supporting information as County may request.

1. 4. 2. IF SINGLE PAYMENT: Payment will be made within thirty days following completion of the Services and Consultant’s invoicing.
      3. IF REIMBURSABLE COSTS: Reimbursable costs shall be billed monthly. For the purposes of this Contract, the term “reimbursable costs” shall include only actual out-of-pocket expenses incurred by the Consultant and sub-consultants in connection with the Services, except travel will be reimbursable at the I.R.S. standard mileage rate. Reimbursable costs shall not include telephone or postal charges. Reimbursable costs will include printing (sufficient copies as directed by the County), fax and photo-reproduction costs at rates provided in Exhibit B. (Exhibit B notwithstanding, the cost of Consultant’s sub-consultants shall be reimbursed at only 100% of cost.)
      4. The Consultant shall maintain comprehensive, complete and accurate records and accounts of its performance relating to this Contract for a period of three (3) years following final payment hereunder, which period shall be extended at the County’s reasonable request. The County shall have the right within such period to inspect such books, records and documents upon demand, with reasonable notice and at a reasonable time, for the purpose of determining, in accordance with acceptable accounting and auditing standards, compliance with the requirements of this Contract and the law.
   5. Project Management: Enter Name of Proj. Mgr. for Consultant. shall be designated as the Consultant’s Project Manager for the Services. Enter Name of Proj. Mgr. for County. shall be County’s Project Manager responsible for this Contract. All correspondence between the parties regarding this project shall be between and among the project managers. Either party may designate a different project manager by notice in writing.

 

1. 6. Independent Contractor: It is expressly acknowledged and understood by the parties that nothing contained in this Contract shall result in, or be construed as establishing, an employment relationship. The Consultant shall be, and shall perform as, an independent contractor. No agent, employee, or servant of the Consultant shall be, or shall be deemed to be, the employee, agent or servant of County. The Consultant shall be solely and entirely responsible for its acts and for the acts of Consultant’s agents, employees, servants and subcontractors during the performance of this Contract.
   7. Personnel: The Consultant understands and hereby acknowledges that County is relying primarily upon the expertise and personal abilities of Enter Name of Consultant’s Principal or Proj. Mgr., and this Contract is conditioned upon his/her continuing direct personal involvement in the Services. The County understands that other employees of Consultant will be working on portions of the Services; however, these employees shall be under the direct supervision of the person identified in this paragraph at all times; in the event that s/he is unable to remain involved in the Services, the Consultant shall immediately notify the County and the County shall have the option to terminate this Contract.

 

1. 8. No Assignment: The parties to this Contract recognize that the Services to be provided pursuant to this Contract are professional in nature and that by entering into this Contract the County is relying upon the personal services and reputation of the person(s) identified in the preceding paragraph. Therefore, the Consultant may not assign its interest in the Contract, including the assignment of any rights or delegation of any obligations provided therein, without the prior written consent of the County, which consent the County may withhold in its sole discretion. Except as so provided, this Contract shall be binding on and inure to the benefit of the parties, and their respective successors and assigns, and shall not be deemed to be for the benefit of or enforceable by any third party. Unless specifically stated to the contrary in any written consent to an assignment, no assignment will release or discharge the assignor from any duty or responsibility under the Contract.
   9. Ownership of Documents: All technical or business information, in whatever medium or format, including but not limited to, data, specifications, processes, drawings, records, reports, proposals, and related documentation, research, or other information, originated or prepared by or for the Consultant in contemplation of, or in the course of, or as a result of, Services performed hereunder (“Prepared Information”), shall be promptly furnished to the County, and is owned by the County. Prepared Information specifically excludes the Consultant’s preexisting Services and/or Prepared Information developed by the Consultant or acquired by the Consultant that was not specifically developed for the County. The County is hereby entitled to use said information as deemed necessary for its purposes including the possibility of assigning said information to any companies related to the County.
   10. Confidentiality: The Consultant acknowledges that it may receive confidential information from the County for use in connection with its performance of the Services. The Consultant further acknowledges that it may in the performance of the Services develop information, including facts, data, and opinions, which are, or in the County’s judgment should be, confidential or limited in terms of dissemination. The Consultant shall take all precautions necessary to maintain and protect the confidentiality of any such information and to ensure that it shall be used only for the purposes of the Services. All facts, data, and opinions developed by the Consultant in the course of its performance of the Services shall be deemed to belong to the County and no such facts, data, or opinions shall be disseminated to anyone for any purpose without the County’s express written consent unless required by law.

Upon completion of the Services, Consultant shall return to the County all material the County supplied to the Consultant in connection with the performance of the Services.

 

1. 11. Consultant’s Insurance: The Consultant shall purchase, and maintain throughout the course of its performance under this Contract, such insurance as will protect the Consultant and the County from claims which may arise out of or result from the Consultant’s operations under the Contract whether such operations be by himself or by any subcontractor or by anyone directly or indirectly employed by any of them, or by anyone for whose acts any of them may be liable. For liability insurance coverages, before the Consultant may commence any Services under this Contract, The Consultant must provide a certificate in a form satisfactory to the County showing that the County is named as an additional insured and that the coverage will not expire or be terminated without first giving the County thirty days’ notice thereof.

The insurance required shall be written for not less than any limits of liability required by law or by those set forth below, whichever are greater. All such insurance shall be written by companies authorized to do insurance business in the State of Colorado.

1. 1. 1. Workers’ Compensation and Employer’s Liability. The Consultant shall maintain Workers’ Compensation insurance that includes coverage for occupational disease, and Employer’s Liability insurance, in amounts and coverage as required by the laws of Colorado.
      2. Commercial General Liability Insurance. The Consultant shall maintain a Commercial General Liability Form of insurance with bodily injury and property damage liability limits of the greater of (a) $424,000 for any one person in any one occurrence and $1,195,000 for two or more persons in any one occurrence, or (b) the maximum government liability under the Colorado Governmental Immunity Act, CRS § 24-10-101, et seq.
      3. Automobile Liability Insurance. The Consultant shall maintain an Automobile Liability form of insurance with bodily injury and property damage liability limits of the greater of

(a) $424,000 for any one person in any one occurrence and $1,195,000 for two or more persons in any one occurrence, or (b) the maximum government liability under the Colorado Governmental Immunity Act, CRS § 24-10-101, et seq.

1. 1. 4. Professional Liability (Errors and Omissions Liability) Insurance – At all times, Consultant shall maintain Professional Liability Insurance covering against liability for professional misconduct or lack of ordinary skill in the performance of professional duties in the performance of the Services by any entity and person for whom professional liability coverage is commonly available. In the event that the insurance is written on a claims-made basis, Contractor warrants that any retroactive date under the policy shall precede the effective date of this Contract; and that either continuous coverage will be maintained or an extended discovery period will be exercised for a period of two (2) years beginning at the time the Services is completed. The insurance will have minimum limits of $1 million per loss/aggregate.

Subcontractors: Before permitting any of its subcontractors to perform any Services under this Contract, the Consultant shall either (a) require each of its subcontractors to procure and maintain during the life of its subcontracts, insurance of the types and in the amounts as may be applicable to its Services, which type and amounts shall be subject to the approval of the County, or (b) insure the activities of its subcontractors in its own policy.

1. 12. Warranties: The Consultant represents and warrants that:

 

1. 1. 1. It is fully qualified to perform the Services and will perform the Services in a timely, accurate, and competent manner in accordance with the professional standards of the industry; provided that this warranty shall not abrogate any independent duty of care owed by the Consultant to the County;

 

1. 12. 2. Any methodologies or programs or other intellectual property utilized under this Contract were independently developed by it or duly licensed from third parties and shall neither infringe upon nor violate any patents, copyrights, trade secrets or other proprietary or intellectual property rights of a third party;
       3. If it is an entity, it is duly organized, validly existing, and in good standing under the laws of the State of Colorado; and,
       4. The execution, delivery and performance of this Contract by the Consultant does not and will not: (1) require the consent of any undisclosed person or entity, (2) violate any legal requirement or (3) conflict with, or constitute a breach or violation of (a) its entity’s organizational documents, if any, or (b) the terms or provisions of any other Contract, instrument or understanding by which the Consultant is bound or affected.
   13. Consultant’s Indemnity: Consultant shall indemnify and hold harmless the County, and its elected officials and employees, and the agents of any of them, from and against claims, damages, losses and expenses, including but not limited to attorneys’ fees, arising out of or resulting from the Consultant’s performance of the Services, including performance by anyone directly or indirectly employed by him or anyone for whose acts he may be liable. Notwithstanding the foregoing, each party is responsible for its own negligence as it relates to the provisions of this Contract.
   14. Conflicts of Interest: The Consultant shall not knowingly perform any act that would conflict in any manner with the performance of the Services. The Consultant certifies that it is not engaged in any current project or business transaction, directly or indirectly, nor has it any interest, direct or indirect, with any person or business that might result in a conflict of interest in the performance of Services.
   15. Termination for the Convenience of the County: The County may terminate this Contract, in whole or in part, for its convenience upon providing written notice, by delivery or by mail, to the Consultant. Upon such termination, the County shall be liable only for Services satisfactorily completed prior to the notice and for unavoidable expenses directly incurred for performance of those parts of the Services which have been satisfactorily completed, provided that, at its sole option, the County may require that the Consultant complete particular tasks or subtasks. Upon termination Consultant shall deliver to the County all photographs, drawings, illustrations, text, data, and other documents entirely or partially completed, together with all material supplied to the Consultant by the County. Payment will be due within thirty (30) days after the Consultant has delivered the last of the partially completed documents, together with any records that may be required to determine the amount due.
   16. Notices:
       1. Key Notices. “Key Notices” under this Contract are notices regarding Contract default, contractual dispute, or termination of the Contract. Key Notices shall be given in writing and shall be deemed received if given by: (i) electronic mail (as set forth in subsection b, below) when transmitted, if transmitted on a business day and during normal business hours of the recipient, and otherwise on the next business day following transmission; (ii) certified mail, return receipt requested, postage prepaid, three (3) business days after being deposited in the United States mail; or (iii) overnight carrier service or personal delivery, when received. For Key Notices, the parties will follow up any electronic mail with a hard copy of the communication by the means described in subsection (a)(ii) or (a)(iii) above. The requirement for following up a Key Notice made by electronic mail with a hard copy shall be deemed waived by the receiving party upon acknowledgement, via electronic mail, within three business day of transmission of the Key Notice,

 

that the Key Notice has been received. All other communications or notices between the parties that are not Key Notices may be done via electronic mail. Notice shall be given to the parties at the following addresses:
Consultant:
Enter Consultant’s Name. Enter Consultant’s Address. Enter Consultant’s Address.
Enter Consultant’s City, State & Zip. Tel: Enter Consultant’s phone number. E-mail: Enter Consultant’s email.
County:
Brian Bosshardt, County Manager Clear Creek County Manager’s Office PO Box 2000
Georgetown, CO 80444
Tel: 303-679-2312
E-mail: bbosshardt@clearcreekcounty.us
With a copy to:
Clear Creek County Attorney
P.O. Box 2000
Georgetown, CO 80444
E-Mail: plichtman@clearcreekcounty.us

All Key Notices to the County shall include a reference to the Contract including the Consultant’s name and the date of the Contract.

1. 16. 2. Electronic Mail. The parties agree that: (i) any notice or communication transmitted by electronic mail shall be treated in all manner and respects as an original written document; (ii) any such notice or communication shall be considered to have the same binding and legal effect as an original document; and (iii) at the request of either party, any such notice or communication shall be re-delivered or re-executed, as appropriate, by the party in its original form. The parties further agree that they shall not raise the transmission of a notice or communication, except for Key Notices, by electronic mail as a defense in any proceeding or action in which the validity of such notice or communication is at issue and hereby forever waive such defense. For purposes of this Contract, the term “electronic mail” means email.
   17. Miscellaneous:
       1. This Contract shall be governed by and construed in accordance with the internal laws of the State of Colorado, without reference to choice of law rules. The parties agree that venue in any action to enforce or interpret this Contract shall be in the District Court for Clear Creek County in the 5th District for the State of Colorado.
       2. The Consultant shall not discriminate against any employee or applicant for employment to be employed in the performance of this Contract on the basis of race, color, religion/creed, national origin, sex/gender, gender identity, gender expression, sexual orientation, ancestry, disability, pregnancy, age, veteran status, marital status, family status or political

 

affiliation. The Consultant shall require all consultants to agree to the provisions of this subparagraph.
 

1. 1. 3. This Contract does not and shall not be deemed to confer upon or grant to any third party any right enforceable at law or equity arising out of any term, covenant, or condition herein or the breach thereof.

 

1. 1. 4. The Consultant shall comply with all federal, state and local laws, statutes, ordinances, building codes, rules and regulations applicable to the Services.

 

1. 1. 5. Governmental Immunity. Nothing herein shall be deemed to waive any of the immunities, liability limitations or other provisions of the Colorado Governmental Immunity Act, CRS § 24-10-101, et seq., all of which expressly are reserved by County. In addition, anything in this Contract which purports to create a contractual obligation by County to do an act or be liable for something for which the County is immune, or has limited liability, in the absence of a contractual obligation, shall be deemed void.

 

1. 1. 6. The Consultant shall maintain all records, including working papers, notes and financial records, which records shall be available to the County for inspection and audit for a period of three (3) years from the date of termination of the Contract unless the Consultant is notified in writing by the County of the need to extend the retention period. Copies of such records shall be furnished to the County upon request without charge by the Consultant.

 

1. 1. 7. The Parties approve the use of electronic signatures for execution of this Contract. All documents must be properly notarized, if applicable. All use of electronic signatures shall be governed by the Uniform Electronic Transactions Act, C.R.S. §§ 24-71.3-101 to -121.

 

1. 18. Budget Appropriation: Notwithstanding anything to the contrary contained in this Contract, County shall have no obligations under this Contract, nor shall any payment be made, to Consultant with respect to any period or Services performed after any December 31 of each calendar year during the term of this Contract, without an appropriation therefor by the County in accordance with a budget adopted by the Board of County Commissioners in compliance with the provisions of Article 25 of Title 30 of the Colorado Revised Statutes, the Local Government Budget Law (C.R.S. § 29-1-101 et seq.), and the TABOR Amendment (Constitution, Article X, Sec. 20).

IN WITNESS WHEREOF, the parties have executed this Contract the day and year first above
written.
“COUNTY”
COUNTY OF CLEAR CREEK, STATE OF
COLORADO, By and Through its
BOARD OF COUNTY COMMISSIONERS              ATTEST:

By:                                                                                                                                            Enter name and title of signor                                            Deputy Clerk and Recorder
for Brenda L. Corbett
Clear Creek County Clerk and Recorder

 

Approved as to form and legal sufficiency:


 

“CONSULTANT”
Enter Consultant’s Name.

Peter A. Lichtman County Attorney