5
Vendor Services Department
Procurement
1701 Mountain Industrial Boulevard
Stone Mountain, Georgia 30083
REQUEST FOR PROPOSAL (RFP) 24-555
FINANCIAL AUDIT SERVICES
Schedule of Events
EVENT DATE(S) TIME LOCATION
Solicitation Posts Thursday, June 15, 2023 https://dekalbschoolsga.ionwave.net
Mandatory Pre-Proposal
Not applicable N/A Via Microsoft Teams (registration required)
Conference (If applicable)
Mandatory Site Visit N/A
Not applicable N/A
(If applicable)
IonWave Demo Virtual
Session- (Optional)
Wednesday, June 21, 2023 10:00 AM Via Microsoft Teams (registration required)
Deadline to Submit
Questions (Q&A)
Monday, June 26, 2023 12:00 PM solicitationquestions@dekalbschoolsga.org
Q&A Deadline Responses Monday, July 3, 2023 4:30 PM https://dekalbschoolsga.ionwave.net
Submission Deadline Tuesday, July 11, 2023 2:00 PM https://dekalbschoolsga.ionwave.net
Virtual Public
Acknowledgement
Tuesday, July 11, 2023 3:00 PM Via Microsoft Teams (Registration required)
SUBMISSIONS MUST BE RECEIVED ELECTRONICALLY VIA https://dekalbschoolsga.ionwave.net
DeKalb County School District Solicitation Contact Person:
Carla L. Smith, Vendor Services Executive Director
(678) 676- 0120 and/or email at solicitationquestions@dekalbschoolsga.org
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 2
1701 MOUNTAIN INDUSTRIAL BLVD, STONE MOUNTAIN, GEORGIA 30083
https://dekalbschoolsga.ionwave.net/Login.aspx
REQUEST FOR PROPOSAL
RFP 24-555
FINANCIAL AUDIT SERVICES
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 3
TABLE OF CONTENTS
Title Page ..................................................................................................................................... 2
Table of Contents ...................................................................................................................... 3-4
Submittal Terms ................................................................................................................................................................. 5-7
Attachments ........................................................................................................................... 28-58
PART I – BACKGROUND AND INFORMATION
A. Objectives ............................................................................................................. 8
B. General Information ............................................................................................... 8
C. Procurement Process ............................................................................................. 8
D. Addenda ................................................................................................................. 8
E. Format and Submission of Proposals .................................................................... 9
F. Pre-Proposal Conference ....................................................................................... 9
G. Proposal Contact Persons...................................................................................... 9
H. Prohibited Contacts ................................................................................................ 9
I. Virtual Session………………………………………………………………………….. 9
J. Proposal Submission Deadline……………………………………………………….. 9
K. Virtual Public Acknowledgement.…………………………………………………….. 9
L. Questions and Answers ......................................................................................... 9
PART II – GENERAL REQUIREMENTS
A. Offeror Performance ........................................................................................... 10
B. News Release ..................................................................................................... 10
C. Non-Discrimination .............................................................................................. 10
D. Drug Free Workplace .......................................................................................... 10
E. Smoke Free Workplace ....................................................................................... 10
F. Costs Incurred ..................................................................................................... 10
G. Insurance ............................................................................................................. 10
H. Indemnification ..................................................................................................... 13
I. Illegal Immigration Reform and Enforcement Act of 2011 .................................... 13
J. Interviews ............................................................................................................ 14
K. Contract Terms .................................................................................................... 14
L. Permits and Applicable Laws ............................................................................... 15
M. Infringement ......................................................................................................... 15
N. Ownership Rights ................................................................................................. 15
O. Non-Collusion....................................................................................................... 15
P. Conflict of Interest ................................................................................................ 15
Q. Financial Stability ................................................................................................. 16
R. No Obligation/No Contract Guaranteed ............................................................... 16
S. Confidentiality and Non-Disclosure ...................................................................... 16
T. Business License ................................................................................................. 16
U. Protest Process…………………………………………………………………………17
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 4
TABLE OF CONTENTS (CONT’D)
PART III – SCOPE OF WORK
A. Purpose / Project Overview ............................................................................... 19
B Project Scope of Work ....................................................................................... 20
C. Company Profile ................................................................................................ 26
D. References ........................................................................................................ 26
E. Brochures, Catalogs, Manuals, Websites, Literature ......................................... 26
F. Added Value ...................................................................................................... 26
G. Evaluation Criteria ............................................................................................. 26
H. Transition Plan................................................................................................... 27
I. Required Content / Document Checklist ............................................................ 28
ATTACHMENTS
Attachment A – Qualifications & Experience Description ................................................. 29
Attachment B – Cost Proposal ......................................................................................... 30
Attachment C – Critical Paragraphs ................................................................................. 31
Attachment D – Offeror’s Client Reference Form............................................................. 32
Attachment E – Confidentiality and Non-Disclosure ........................................................ 33
Attachment F – Suspension and Debarment ................................................................... 34
Attachment G – Illegal Immigration Reform and Enforcement Act of 2011
Certification ........................................................................................ 35-40
Attachment H – Standard Form Agreement ................................................................ 41-59
Attachment I– Signature Page ......................................................................................... 60
Final Page ........................................................................................................................ 61
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 5
DeKalb County School District (“DCSD”) extends this offer to submit a proposal for the possible purchase or
lease of goods and/or services conforming to the following designated specifications, terms, and conditions. This
solicitation will require DCSD Board of Education approval.
Format and Submission of Proposals
Submittal responses to this solicitation will be received electronically on the DeKalb County School District
website at https://dekalbschoolsga.ionwave.net/Login.aspx.
The format requirements for RFP responses are designed to ensure uniformity in the responses, provide the
information necessary to understand each offeror’s proposal, and facilitate an efficient and comprehensive
evaluation of all responses. Proposals must comply with the specifications and detailed instructions stated in
this RFP document, be signed by the certifying company official, and be presented to the DCSD Purchasing
Department according to the detailed instructions stated in this document.
• RFP responses must be submitted electronically via https://dekalbschoolsga.ionwave.net/Login.aspx.
• Proposals must be presented in a PDF format. All attachments must be identified properly for easy
recognition and association.
• Each page of the response must be numbered.
• Each proposal must contain a detailed Table of Contents and must be organized in the same order
as the requirements are outlined in this RFP document. Each separate bullet point must be addressed
individually. A response that does not adhere to a “point-by-point” format may be disqualified.
• Responses shall be organized simply and economically. Emphasis must be placed on completeness
and clarity. Proposals that do not include all the required information may be disqualified.
All potential respondents must register as a vendor at https://dekalbschoolsga.ionwave.net/Login.aspx.
Time is of the essence. Specify your earliest __________ and latest __________ service commencement dates
after receipt of award letter.
Approval by the DeKalb County Board of Education
Official approval by the DeKalb County Board of Education is required for this procurement. No contract shall be
construed to be formed without the advance official approval of the DeKalb County Board of Education. The
successful offeror will be notified after DeKalb County Board of Education approval.
Funding Provisions
No award or contract will be made if funding is not approved by the DeKalb County Board of Education.
Compliance with Requirements
Offeror must indicate below whether or not their proposal is in complete compliance with the stated requirements.
If there are any deviations from these requirements, offeror must indicate in writing what the exact deviations are
and what actual services will be provided. Attach and label additional sheets if necessary.
___ Proposal is in complete compliance with proposal requirements.
___ Proposal deviates from stated requirements as follows:
_____________________________________________________________________________________
_____________________________________________________________________________________
_____________________________________________________________________________________
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 6
Cancellation
Awards, contracts, and extensions may be canceled for convenience by the DeKalb County School District (DCSD)
at any time. In the event of termination of contract by DCSD, the DCSD will be responsible only for those services
that have been delivered and accepted according to the RFP requirements. Any cancellation for convenience by
DCSD shall be effective three (3) business days after receipt of the Notice of Cancellation for convenience from
DCSD by the Offeror.
Fiscal Year Funding Implications
The fiscal year for DCSD begins July 1 and ends June 30. This solicitation and any resulting contract(s) may
contain renewal and extension options. This solicitation, any resulting contract(s), and any renewal and extension
options shall terminate absolutely without further obligation on the part of DCSD at the end of the fiscal year in
which this solicitation was issued and at each June 30 renewal anniversary date thereafter unless the successful
offeror is notified otherwise and agrees in writing to the exercise of renewal and extension options.
Payment to Successful Vendor(s)
Payment for goods and services will be made by electronic funds transfer (EFT). Vendor(s) doing business with
DCSD are required to provide EFT payment information when registering as a DCSD vendor at:
https://www.dekalbschoolsga.org/purchasing/.
Rights Reserved
DCSD reserves the right to accept or reject any and/or all parts of responsive proposals received and/or to reject
all proposals submitted. DCSD reserves the right to award any resulting contract in the manner that is in the best
interest of and most advantageous to DCSD. DCSD reserves the right to waive any technicalities or minor
irregularities in responses received and to award the contract in the most beneficial manner for DCSD. The decision
of DCSD shall be final.
DCSD reserves the right to request and negotiate a “best and final” response from offerors.
Taxes
Purchases made by DCSD are not subject to federal, state, or local sales tax. A Sales Tax Exemption Certificate
will be furnished upon request.
F.O.B. Delivery
All prices are to be F.O.B. delivery to various DCSD locations.
Estimated Quantities
The quantities shown in this RFP document are estimates, which are provided for your information. However,
actual quantities purchased by DCSD may vary.
Exclusions of Trade Usages
This RFP contains all of the terms, conditions and obligations to which the parties agree, and shall not be
modified, controlled, explained, supplemented or affected in any way by any usage of trade not expressly
included in this agreement.
Conditional Proposals
Proposals that are conditional and/or in any way qualify or vary the terms of these instructions, conditions, and
specifications shall be considered non-responsive and disqualified.
Offeror Failure
In the event services to be furnished by the successful offeror should for any reason fail to conform to the scope
of work contained herein, DCSD reserves the right to reject the services and further reserves the right to terminate
the contract.
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 7
Failure of the successful offeror to perform contracted services may also result in the removal of that offeror from
doing business with DCSD for a period of not less than one year.
Georgia Open Records Act
All proposals submitted in response to DCSD solicitations may be subject to the Georgia Open Records Act, which
permits any member of the public to inspect and/or copy documents prepared and maintained or received in the
course of the operation of the public office or agency.
No Assignment of Award
The successful offeror may not assign the award or contract to or subcontract with another party without the
express written permission of DCSD.
The Laws of the State of Georgia
This RFP and subsequent agreement are subject to the laws of the State of Georgia.
2 CFR 200.322(a)
§ 200.322 Domestic preferences for procurements.
(a) As appropriate and to the extent consistent with law, the non-Federal entity should, to the greatest extent
practicable under a federal award, provide a preference for the purchase, acquisition, or use of goods
products, or materials produced in the United States (including but not limited to iron, aluminum, steel,
cement, or other manufactured products).
Additional Terms
In the event an award is made to an offeror, the resulting contract shall not depart from this document unless
agreed to in writing by DCSD and the successful offeror. DCSD shall not be bound by additional terms and
conditions and/or extraneous language added to this document by offerors.
ALL SOLICITATIONS ISSUED BY DCSD ARE ADVERTISED IN THE LEGAL SECTION OF THE CHAMPION
NEWSPAPER, (404) 373-7779, POSTED ON THE DCSD IONWAVE WEBSITE, AND POSTED IN THE TEAM
GEORGIA MARKETPLACE’S GEORGIA PROCUREMENT REGISTRY. Offerors are solely responsible to
review and make themselves aware of DCSD solicitations posted on the following website:
https://dekalbschoolsga.ionwave.net/Login.aspx
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 8
PART 1
BACKGROUND AND INFORMATION
A. Objectives
The DeKalb County School District (DCSD) is seeking proposals from highly qualified, capable, and
professional entities with experience with K-12 school districts comparable to DCSD, to perform a
comprehensive financial audit of DCSD financial accounts and records.
Awarded offeror shall provide services in accordance with the specifications, requirements and terms and
conditions stated herein. Services shall include all labor, materials, tools, specialized equipment, supplies,
trained personnel, insurance, travel, per diem, direct and indirect administrative costs, overhead, tolls, parking,
fuel, lodging, all other cost and charges, and all things and services necessary to provide audit services in
accordance with the requirements of this RFP. There shall be no add-on charges of any kind. DCSD reserves
the right to make multiple awards.
B. General Information
DCSD is a metropolitan Atlanta public school system organized and existing under the Constitution and laws
of the State of Georgia. DCSD is located in the fourth largest county in Georgia. DeKalb County is one of the
most culturally diverse counties in the nation. DCSD has a student enrollment of approximately 100,000
students in pre-kindergarten through grade 12. With 139 schools and centers, DCSD educates the third largest
pre-kindergarten through grade 12 student population in the State of Georgia. DCSD is the second largest
employer in DeKalb County with over 15,500 full and part time employees.
DCSD is dedicated to giving every student the best possible education through an intensive core curriculum
and specialized, challenging instructional and career programs. DCSD is striving to become the premier K-12
school system of choice and desires to significantly improve leadership, teaching, and student learning to fulfill
its mission as an organization for public education.
DCSD includes approximately:
• 76 Elementary Schools
• 19 Middle Schools
• 22 High Schools
• 9 Start-up Charter Schools
• 2 Conversion Charter Schools
• 13 Specialized Learning Centers
• 6 Administrative Centers, and
• 5 Athletic Stadiums
Currently, DCSD has 113 Title I Schools (110 Schoolwide and 3 Targeted Assisted). DCSD’s wide-area network
connects instruction and administration sites to deliver technology and learning tools to every child. The main
administrative offices are located at 1701 Mountain Industrial Boulevard, Stone Mountain, Georgia 30083.
DCSD is governed by a seven-member Board of Education.
C. Procurement Process
The procurement will be on a formally advertised basis. Proposals must be responsive to all aspects of this
RFP.
D. Addenda
It is the responsibility of offerors to frequently check for any addenda, questions, and answers posted on the
Purchasing Bulletin Board on the DCSD website. Failure on the part of offerors to make themselves aware of
and comply with addenda requirements will not relieve them of this obligation.
All posted addenda must be printed, signed by the offeror, and included in the offeror’s RFP submission. Click
on the following link to the Purchasing Bulletin Board:
http://www.dekalbschoolsga.org/solicitations
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 9
E. Proposal Contact Person
The assigned contact person for offerors is Carla L. Smith, Vendor Services Executive Director. Ms. Smith can
be reached at (678) 676-0120 or by email to solicitationquestions@dekabschoolsga.org.
F. Prohibited Contact(s)
Except with the consent of the proposal contact person, all offerors, including any persons affiliated with or in any
way related to the offeror, are strictly prohibited from contacting DeKalb County Board of Education members and
DCSD employees or consultants on any matter having to do in any aspect with this RFP, other than as provided
herein. Any and all contacts with such persons associated with DCSD shall be in writing, in appropriate
circumstances or cases, as directed by the contact person. Furthermore, no employee, officer, or agent of the
DeKalb County Board of Education or DCSD may participate in the selection, award or administration of a contract
if he or she has a real or apparent conflict of interest.
Board Member Communication with Prospective Vendors
Vendors shall not contact Board members individually for the purpose of soliciting a purchase or contract between
the time a request for proposal is formally released and a recommendation is made by the administration to the
Board. If a vendor violates this prohibition during this timeframe, consideration for the vendor for award shall be
invalidated. Board members shall be notified of possible violations and actions taken.
G. Virtual Session
The DeKalb County School District Vendor Services department is hosting a virtual session on how to submit an
electronic bid via IonWave. The virtual session will be held through Microsoft Teams on Wednesday, June 21, 2023,
at 10:00AM EST.
Those who would like to attend the virtual session, must register no later than Tuesday, June 20, 2023, by 4:00PM
EST, by sending an email to solicitationquestions@dekalbschoolsga.org. Please enter “VIRTUAL SESSION – RFP
24-555, Financial Audit Services” in the subject line of your email. An invitation will be sent via Microsoft Teams to
those participants no later than Wednesday, June 21, 2023, by 9:00AM EST. (Attendance is not mandatory.)
H. Proposal Submission Deadline
Submittals responses to this solicitation will be received electronically on the DeKalb County School District
website at https://dekalbschoolsga.ionwave.net/Login.aspx. All potential offerors must register as a vendor
at https://dekalbschoolsga.ionwave.net/Login.aspx.
Proposals in response to this RFP must be received by the DCSD Vendor Services Procurement via IonWave
no later than 2:00 pm, Tuesday, July 11, 2023. Proposals received after the stated deadline will not be
considered.
I. Virtual Public Acknowledgement
The public acknowledgment will be held virtually through Microsoft Teams on Tuesday, July 11, 2023, at
3:00PM EST. Those who would like to attend the acknowledgement, please register no later than Monday, July
10, 2023, by 4:00PM EST, by sending an email to solicitationquestions@dekalbschoolsga.org. Please enter
“Public Acknowledgement - RFP 24-555 Financial Audit Services” in the subject line of your email. An invitation
will be sent via Microsoft Teams to those participants no later than Tuesday, July 11, 2023, by 10:00AM EST.
J. Questions and Answers
It is intended that this RFP be adequate for any offeror to respond to DCSD’s requirements. However, should offerors
have questions, all questions shall be submitted electronically to solicitationquestions@dekalbschoolsga.org to
include the Solicitation Title in the subject of the email. Questions submitted to any other mailbox, voice mail or e-
mail address will not be considered for response. The deadline to submit questions is Monday, June 26, 2023, 12:00
Noon. Questions received after the deadline will not be considered. All questions received by Noon, June 26, 2023,
shall be answered in writing and both the questions and answers will be posted to the following website on or before
Monday, July 3, 2023, 4:30 PM. Responses to questions will not be posted on official DCSD holidays.
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 10
PART II
GENERAL REQUIREMENTS
A. OFFEROR PERFORMANCE
The successful offeror is required to perform and fulfill all the undertakings, covenants, terms, conditions,
and agreements of this RFP document and any negotiated contract(s). Specifications contained herein and
in the successful response will become contractual obligations, if an award ensues. Failure of the offeror to
fully perform these obligations may result in the cancellation of the award and contract.
DCSD will look to the offeror and his/her identified personnel to coordinate and deliver the services described
in this RFP. The services shall not be delegated to sub-offerors or assigned to any third party.
B. NEWS RELEASE
Any news release or publicity pertaining to any phase of this project must be cleared through the DCSD
Executive Director of Communications.
C. Non-Discrimination
DCSD does not discriminate based on race, color, religion, sex, national origin, age, or disability in any of
its employment practices, education programs, services or activities.
DCSD supports an open, fair, and impartial free-market system which maximizes competition and seeks to
include all responsible businesses and to provide ample opportunities for business growth and development.
Minority businesses are encouraged and given the opportunity to bid on various projects; however, all
responses will be evaluated on the same criteria. It is not the intention or desire of DCSD to restrict or
impede competition, nor to increase the cost of the work.
D. Drug-Free Workplace
By submission of a response to this RFP, the offeror certifies that he/she and his/her employees shall not
engage in the unlawful manufacture, sale, distribution, dispensation, possession, or use of controlled
substance or drugs during the performance of the contract.
E. Smoke-Free Workplace
By submission of a response to this RFP, the offeror certifies that he/she and his/her employees shall not
use tobacco products on DCSD property at any time during the performance of this contract.
F. Costs Incurred
DCSD is not liable for any costs incurred by an offeror in preparing and/or submitting a response to this RFP
or for any interview if requested. Any and all costs incurred by the offeror in preparing and/or submitting a
response to this RFP and interviewing with DCSD (if requested) shall be the sole responsibility of the offeror
and shall not be reimbursed by DCSD.
There is no guarantee of any offeror receiving an award as a result of submitting a response to this RFP.
G. Insurance
Certificate of Insurance and/or ACORD Form is required with solicitation submittal upon award.
Upload this documentation under the Response Attachment tab via IonWave titled “Certificate of
Insurance”.
The DCSD Director of Risk Management sets insurance and indemnification requirements for each
Solicitation.
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 11
Certificate of Insurance / Accord Form is required with solicitation submittal upon award. Provision of
Certificate of Insurance is a mandatory requirement. Proposals submitted with certificates of
insurance will be considered conditionally responsive to the insurance and indemnification requirement.
Final award of this RFP will be contingent upon receipt within six (6) business days of request for
insurance documentation complete with the following requirements and fully acceptable to the DCSD
Risk Manager. No work will commence / no purchases will be made without the written statement of
approval of insurance coverage from the DCSD Risk Manager. In the event the awarded offero r cannot
produce insurance coverage acceptable to the Risk Manager within the time provided, DCSD reserves
the right to award this solicitation to the first runner-up.
(1) The successful Offeror shall procure and maintain throughout the term of this agr eement a
policy or policies of insurance providing coverage as set forth below that shall protect the offeror
and the Indemnitees (as defined in Part II, Section I of this RFP) from any claims for bodily injury,
property damage, or personal injury which may arise out of offeror’s operations under this
agreement. The foregoing policies shall be obtained from insurance companies approved to do
business in the State of Georgia and companies acceptable to DCSD. Offeror shall procure the
insurance policy(ies) at the offeror’s own expense and shall furnish to DCSD a certificate of
insurance containing the following:
(a) Name and address of authorized agent;
(b) Name and address of insured;
(c) Name of insurance company;
(d) Description of coverage in standard terminology;
(e) Policy period;
(f) Policy Number;
(g) Limits of liability;
(h) Name and address of certificate holder;
(i) Acknowledgment to the DCSD of notice of expiration or cancellation;
(j) Signature of authorized agent;
(k) Telephone number of authorized agent; and
(l) Details of policy exclusions applicable to this agreement in comments section of
insurance certificate.
All certificates evidencing primary and excess layers shall be renewed and kept current and up to
date on an annual basis.
(2) Offeror is required to maintain the following insurance coverage during the term of this
agreement:
(a) Workers Compensation Insurance in the amounts of the statutory limits established by
The General Assembly of the State of Georgia. Offeror shall have the ability to self -insure its
required workers’ compensation coverage if offeror is an approved self-insurer in the State of
Georgia.
(b) Commercial General Liability Policy, or equivalent coverage, to include products and
completed operations liability and contractual liability. The Commercial General Liability Policy
shall have dollar limits sufficient to insure that there is no gap in coverage between this policy and
any excess or Commercial Umbrella Policy described below.
(c) Automobile Liability Policy to include but not be limited to liability coverage on any
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 12
owned, non-owned and hired vehicle used by offeror or offeror’s personnel in the
performance of this agreement. The Comprehensive Automobile Policy shall have dollar
limits sufficient to insure that there is no gap in coverage between this policy and the
excess or Commercial Umbrella Policy required under this agreement.
(d) Commercial Umbrella or Excess Liability Policy, which must provide the same or broader
coverage than those provided for in the above Comprehensive General Liability and Business Auto
Policies. Policy limits for the Commercial Umbrella or Excess Liability Policy shall have an annual
occurrence and annual aggregate limit not less than $2,000,000 per claim.
(e) Professional Liability or Errors & Omissions coverage with limits not less than $2,000,000 per
claim/$2,000,000 aggregate. The deductible shall not exceed $10,000 per claim.
(f) Under all coverage and certificates required hereunder, policies shall or be endorsed to
include the following terms and conditions:
(i) All policies and coverage shall be on an “occurrence” not “claims made” basis
(excepting (e) above)
(ii) The foregoing policies shall contain a provision that coverage afforded under the policies
will not be canceled, or not renewed, allowed to lapse for any reason until at least thirty (30)
days prior written notice has been given to DCSD.
(iii) Shall waive all right of subrogation against Indemnitees (as defined in Part II, Section I
of this RFP) for losses arising out of this agreement.
(iv) A severability of interest or cross liability clause or endorsement applies to commercial
general liability and excess liability policies.
(v) Certificates of Insurance showing such coverage to be in force shall be filed with
DCSD prior to commencement or continuation of any work under this agreement.
(vi) All such coverage shall remain in full force and effect during the term and any renewal
or extension thereof.
(g) Under coverage and certificates required under Sections 2(a), 2(b), (c), and (d) above, policies
shall be endorsed to include the following terms and conditions:
(i) Minimum limits of $1,000,000 per occurrence $2,000,000 in the annual aggregate.
Primary limits of coverage in the amount of $1,000,000 per occurrence must be with insurers
approved to conduct business in the State of Georgia. Excess or umbrella liability insurance
may be placed with any insurer submitted by offeror, including captive or self -insured
programs, with the prior written approval of DCSD.
(ii) Contractual liability coverage, specifically referencing this agreement and its
Indemnity applies to liability assumed by the named insured.
(iii) Shall include Indemnitees as additional insured except on coverages (2) (a) and (2)(e).
(iv) Shall waive all right of subrogation against Indemnitees (as defined in Part II, Section
I of this RFP) for losses arising out of this agreement.
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 13
(v) A severability of interest or cross liability clause or endorsement applies to commercial
general liability and excess liability policies.
(vi) Shall be primary and not excess to any other coverage provided by or available to the
Indemnitees (as defined in Part II, Section H of this RFP).
(h) Offeror shall require any and all subofferors performing work under this agreement to
carry insurance of the types and with limits of liability as offeror shall deem appropriate
and adequate for the work being performed. However, the obligations of the offeror to the
Indemnitees assumed in Sections of Indemnification, and Insurance shall not be reduced or
diminished by the standards set for the subofferors. Further, offeror agre es that their obligations
to indemnify and insure the Indemnitees shall pertain to all losses arising out of the subofferor’s
acts or negligence in the same manner and to the same extent as if committed by the offeror.
Offeror shall obtain and make available for inspection by DCSD, current certificates of insurance
evidencing insurance coverage by such subofferors.
H. Indemnification
1) The successful offeror shall indemnify, defend, and hold harmless the DeKalb County School Board,
the DeKalb County School District, DCSD, and their officials, officers, employees, agents, volunteers,
and assigns (all of whom may collectively be referred to as "Indemnitees" throughout this RFP), from
any and all claims, demands, suits, actions, legal or administrative proceedings, losses, liabilities,
costs, interest, and damages of every kind and description, including any attorneys’ fees and/or
litigation and investigative expenses, for bodily injury, personal injury, (including but not limited to
offeror’s employees), or loss or destruction of property (including loss of use, damage or destruction of
DCSD owned property) to the extent that any such claim or suit was caused by, arose out of, or
contributed to, in whole or in part, by reason of any act, omission, professional error, fault, mistake, or
negligence whether active, passive or imputed, of the offeror its employees, agents, representatives,
or their employees, agents, or representatives in connection with or incidental to offeror’s performance
of the agreed-upon services regardless of whether such liability, claim, damage, loss, cost or expense
is caused in part by an Indemnitee.
2) The successful offeror shall also indemnify, defend, and hold harmless the Indemnitees from any and
all costs, expenses, claims, demands, rights, liabilities and causes of action inuring to offeror from
events over which the Indemnitees exercise no control, such as Acts of God, strikes or government
restrictions.
Offeror's obligation to indemnify any Indemnitee shall survive the completion, expiration, or
termination of offeror’s agreed-upon services for any reason.
I. Illegal Immigration Reform and Enforcement Act of
Upload this documentation under the Response Attachment tab via IonWave titled “IMMIGRATION SECURITY
DOCUMENTATION”.
The Illegal Immigration Reform and Enforcement Act of 2011 applies to and is a requirement for all DeKalb
County School District solicitations for physical performance of services (i.e., public works contracts). The
Illegal Immigration Reform and Enforcement Act of 2011 does not apply to solicitations for items,
commodities and products.
Offerors must complete and/or have their subcontractors complete the following forms:
1) Immigration and Security Certification
2) Offeror E-Verify Affidavit
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 14
3) Contractor Affidavit (Contractor Only)
4) Subcontractor Affidavit (Subcontractor Only); and
5) Sub-Subcontractor Affidavit (Sub-Subcontractor Only)
The Immigration and Security Certification, the Offeror E-Verify Affidavit, the Contractor Affidavit, the
Subcontractor Affidavit and the Sub-Subcontractor Affidavit are found on pages 35-40 of this solicitation
document. The Immigration and Security Certification, the Offeror E-Verify Affidavit, the Contractor Affidavit,
Subcontractor Affidavit and the Sub-Subcontractor Affidavit must be completed, notarized and submitted with
your bid response.
I acknowledge the Illegal Immigration Reform and Enforcement Act of 2011 requirements for service providers
and confirm by my signature below that the Immigration and Security Certification, the Contractor Affidavit,
the Subcontractor Affidavit and the Sub-Subcontractor Affidavit are each completed, notarized and made a
part of this solicitation response package. I also acknowledge that all items or services furnished to DCSD
must comply with applicable federal and state immigration laws, and regulation.
______Please check here if the Illegal Immigration and Reform Act of 2011 does not apply to your solicitation,
because it is one for items, commodities, or products. If this does not apply to any portion of the solicitation,
then the Offeror is not required to complete the Contractor Affidavit, the Subcontractor Affidavit and the Sub-
Subcontractor Affidavit (reference Attachment page).
J. Interviews
DCSD reserves the right to require offerors to participate in one or more interviews with DCSD board members
and/or staff. Offerors must be prepared to discuss the salient points of their proposal within two (2) normal
working days of being asked to participate in interviews. There are to be no presentations, individually or
collectively, without such invitation.
K. Contract Terms
In the event DCSD determines that outsourcing these services are in its best interest, with the approval of the
DeKalb County Board of Education, the successful offeror will be notified in writing. A contract confirming firm
fixed price and other terms shall be signed by the parties. Services will begin on or about September
2023. The initial contract duration shall be through June 30, 2024. The contract may contain up to four (4)
one-year extension options contingent upon DCSD’s offer of such extension, the successful offeror’s
acceptance and the approval of the DeKalb County Board of Education to extend the contract. The contract is
subject to the approval of the DeKalb County Board of Education and to fiscal year funding limitations. The
contract price must be held firm for the entire term of the contract.
DCSD reserves the right to terminate any resulting contract for convenience. In the event of contract termination
by DCSD, the DCSD will be responsible only for those services and deliverables that have been received and
accepted. Any cancellation for convenience by DCSD shall be effective three (3) business days after receipt of
the Notice of Cancellation for convenience from DCSD by the offeror. Non-performance of contract terms shall
give sufficient cause for DCSD to cancel the contract. Non-performance shall be construed to include, but is not
limited to, failure of the offeror to deliver equipment or perform services in the time specified or in the manner
required.
A contract is attached which includes all of the terms and conditions that the offeror must affirm and
comply. Refer to Attachment I, Standard Form Agreement for Non-Capital Professional Services. Please
review DCSD’s attached contract terms and conditions prior to submitting a response to this RFP. Offerors should
plan on the contract terms and conditions attached to this RFP being included in any award as a result of this
RFP. Therefore, all costs associated with complying with these requirements should be included in any pricing
quoted by the offeror.
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 15
L. Permits and Applicable Laws
By submitting a proposal, offeror acknowledges its acceptance of the RFP specifications and the contract terms
and conditions without change except as otherwise expressly stated in the submitted proposal.
If an offeror takes exception to a contract term or provision, the offeror must state the reason for the exception
and state the specific contract language it proposes to include in place of the provision. Any exceptions to the
contract must be submitted as an attachment to the offeror’s response. Proposed exceptions must not conflict
with or attempt to preempt mandatory requirements specified in the RFP.
Offerors shall at their own expense obtain all necessary permits, certifications, and licenses and shall comply
with all applicable local, state, and federal laws, ordinances, rules, and regulations necessary to the full execution
of the requirements stated herein. Offerors shall maintain all such permits, licenses, certifications, and
compliances in a current status throughout the course of the contract. Offerors shall submit copies of permits,
licenses, and certifications evidencing proof of the aforementioned immediately upon request of DCSD. Offerors
shall be in compliance with registration with the Georgia Secretary of State’s office as applicable.
M. Infringement
Offeror shall fully indemnify Indemnitees against any claims of infringement of any patent, copyright, trade secret,
trademark, or other intellectual property rights related to the offeror’s response to this RFP or services performed
upon contract award. Offeror’s obligation to indemnify any Indemnitee shall survive the completion, expiration,
or termination of offeror’s agreed-upon services for any reason.
N. Ownership Rights
DCSD shall retain ownership rights to the contents of all documents, supporting literature, and data submitted
by offerors to this RFP.
O. Non-Collusion
Upload this documentation under the Response Attachment tab via IonWave titled “NON-COLLUSION”
Offerors shall fully certify that they, as individuals or as officials of a business entity, have not entered into any
agreement, participated in collusion, or otherwise taken any action in restraint of free and competitive responses
to this RFP. Further, offerors guarantee that their response is not made in conjunction with or on behalf of
another party and that they have not been directly or indirectly induced in any manner or taken any action to
result in a restriction of trade or in an unfair advantage.
P. Conflict of Interest
Upload this documentation under the Response Attachment tab via IonWave titled “Conflict of Interest”.
Offeror shall use its best efforts to disclose with their proposal the name of any officer, director, or agent who
also is a DCSD employee, agent, representative, contractor, immediate family member (spouse, child, sibling,
or parent or the spouse of a child, sibling or parent) or DeKalb County Board of Education member. Offerors
shall also disclose the name of any DCSD employee, agent, representative, contractor, immediate family
member or board member who owns, directly or indirectly, an interest in five percent or more in the Offeror’s
company or any of its branches. In the event the Offeror was aware of a conflict of interest prior to the award of
the contract and did not disclose the conflict DCSD may, at its discretion, terminate the contract for default. The
Offeror further agrees that, if after award, a conflict of interest is discovered, an immediate and full disclosure in
writing must be made to the DCSD Purchasing Department which must include a description of the action which
the Offeror has taken or proposes to take to avoid or mitigate such conflicts. If a conflict of interest is determined
to exist, DCSD may, at its discretion, cancel the contract. Offerors shall certify that their response to this RFP is
impartial, at arms-length, and free of any conflict of interest at this time, unfair advantage, or personal benefit to
any DCSD official.
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 16
Q. Financial Stability
Upload this documentation under the Response Attachment tab via IonWave titled “FINANCIAL STATEMENTS”.
1. Offerors shall provide a copy of their company’s audited financial statements for the previous two
(2) years – 2021 and 2022.
2. Indicate here if your company is publicly traded or not publicly traded:
My company is publicly traded. _____/
My company is not publicly traded. _____/
3. If your company is a publicly traded company, provide a copy of your company’s annual report for
the previous two (2) years – 2021 and 2022.
4. List all civil and criminal proceedings your company has been the subject of, or named a party in, and
provide the outcome of those proceedings. This list should include any lawsuits, administrative actions,
or litigation to which your company is currently a party or has been a party. Please explain the basis
for all claims, your response to those claims and state whether a settlement was reached, or a judgment
entered.
5. State whether your company, or any affiliate currently or previously associated with your company, has
ever filed a petition in bankruptcy, taken any actions with respect to insolvency, reorganization,
receivership, moratoriums, or assignment for the benefit of creditors, or otherwise sought relief from
creditors.
6. State whether your company was the subject of any order, judgment or decree not subsequently
reversed, suspended, or vacated by any court permanently enjoining your company from engaging in
any type of business practice.
R. No Obligation/No Award Guaranteed/Cost to Propose
Upload this documentation under the Response Attachment tab via IonWave titled “NO OBLIGATION”.
This RFP does not commit DCSD to contract with any offeror to this RFP. There is no guarantee of any offeror
receiving an award or contract as a result of submitting a response to this RFP. The contract, if any, will be
awarded to the offeror whose proposal offers the best value to DCSD in meeting the required scope of work
described herein, if the appropriate funds are available and the contract is approved by the DeKalb County Board
of Education. No obligation or commitment is incurred by the DeKalb County Board of Education from the receipt
of any proposal, marketing materials, or presentations. There is no guarantee that any offeror will receive an
award as a result of submitting a proposal. Any/all costs incurred by the offeror in preparation and submission
of this proposal are the sole responsibility of the offeror. Expenses incurred by the offeror will not be reimbursed
by DCSD or become a reason for contracting with the offeror.
S. Confidentiality and Non-Disclosure
Information made available to offerors by DCSD shall be used only for purposes related to responding to this
RFP and shall not be used for any other purpose without the express written permission of DCSD.
Offerors to this RFP unequivocally agree to assume responsibility for protecting and safeguarding the
confidentiality of DCSD records that are not public information. Such information may include but is not limited
to student and human resource file contents.
T. Business License
Upload this documentation under the Response Attachment tab via IonWave titled “BUSINESS
LICENSE”.
Offerors shall submit with their proposal, a copy of their valid company business license. If the offeror is a
Georgia corporation, offeror shall submit a valid county or city business license. If the offeror is not a Georgia
corporation, offeror shall submit a certificate of authority to transact business in the state of Georgia and a
copy of their valid business license issued by their home jurisdiction. If offeror holds a professional certification
which is licensed by the state of Georgia, offeror shall submit a copy of their valid professional license. Any
license submitted in response to this requirement shall be maintained by the offeror for the duration of the
contract.
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 17
U. Protest Process
This section describes the mandatory administrative procedure whereby Offerors submitting sealed
competitive bids/proposals (hereinafter referred to as “bidders”) to DCSD for proposals worth $100,000 or
more may challenge the solicitation process, and whereby bidders/Offerors on sealed competitive bids directly
related to Vendor Services for proposals worth $100,000 or more, may challenge contract awards.
1. Protests. A bidder may file a written protest challenging DCSD’s compliance with applicable
procurement procedures subject to the bidder’s compliance with the provisions outlined below. Any such
written protest will be resolved in accordance with these provisions:
a) appropriate identification of the solicitation;
b) a statement of reasons for the protest;
c) supporting exhibits, evidence, or documents to substantiate any claims unless not available within
the filing time (in which case the Offeror must proceed to file the protest during the filing period
identified below but state the expected availability of the material); and the desired remedy.
2. Types of Challenges. Any bidder interested in and capable of responding to a competitive solicitation
may file a protest with respect to the competitive solicitation process including, but not limited to, a
challenge to specifications or any events or facts arising during the solicitation process. Any bidder
submitting a timely bid/proposal in response to a competitive solicitation may file a protest with respect
to DCSD’s intended or actual contract award including, but not limited to, events or facts arising during
the evaluation and/or negotiation process.
3. Form of Protest. At a minimum, the written protest must include the following:
a) the name and address of the protestor;
b) appropriate identification of the solicitation;
c) a statement of reasons for the protest;
d) supporting exhibits, evidence, or documents to substantiate any claims unless not available within
the filing time (in which case the Offeror must proceed to file the protest during the filing period
identified below but state the expected availability of the material); and the desired remedy.
DCSD, at its discretion, may deem issues not raised in the initial protest as waived with
prejudice by the protesting Offeror.
4. Filing Protests. A protest is considered to be properly filed when it is in writing, signed by a company
officer authorized to sign contracts on behalf of the Offeror, and is received by the Vendor Services.
The protest may be sent by any of the following means:
MAIL: Attention: Carla Smith
Executive Director
DeKalb County School Distric
Vendor Services/ Procurement
1701 Mountain Industrial Boulevard
Stone Mountain, Georgia 30083
Email: solicitationquestions@dekalbschoolsga.org
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 18
The Offeror must observe the following deadlines when filing a protest:
Type of Protest Protest Filing Deadline
Challenge to Competitive Solicitation Two (2) business days prior to the closing
Process date and time of the solicitation as identified
on the Invitation to Bid.
Challenge to an Intended or Actual In the event DCSD posts a Notice of Intent to
Contract Award Award (“NOIA”), the protest must be filed
within ten (10) calendar days of the date the
NOIA is posted.
In the event DCSD does not post a NOIA,
the protest must be filed within ten (10)
calendar days of the date the Notice of
Award (“NOA”) is posted.
If a bidder fails to file a protest by the applicable deadline, such failure shall be deemed as a
waiver with prejudice of any grounds the bidder may have for protest.
5. Stay of procurement during protest review.
When a protest challenging the competitive solicitation process has been timely filed at least two (2)
business days prior to the closing date and time, the solicitation shall not close until a final decision
resolving the protest has been issued, unless the facilities management department makes a written
determination that the closing of the solicitation without delay is necessary to protect the interests of
DCSD.
When a protest challenging an intended contract award has been timely filed, DCSD shall not proceed
to actual contract award unless the Vendor Services Department makes a written determination that
the issuance of a contract or performance of the contract without delay is necessary to protect the
interests of DCSD. If it is determined that it is necessary to proceed with contract performance without
delay, the bidder/Offeror with this contingent contract may proceed with performance and receive
payment for work performed in strict accordance with the terms of the contract. The provisions of this
paragraph are not applicable to a protest pertaining to events or facts arising during the solicitation
process.
6. Protest Resolution.
The Vendor Services Department shall review and issue a written decision on the protest within seven
(7) business days. This decision shall be deemed final. Available remedies for sustained protests are
as follows:
• If a protest is sustained prior to the closing date and time of the solicitation,
available remedies may include, but are not limited to, the following:
modification of the solicitation document including, but not limited to,
specifications and terms and conditions; extension of the solicitation closing
date and time (as appropriate); and cancellation of the solicitation.
• If a protest of the intended/actual contract award is sustained, available
remedies may include but are not limited to, the following: revision or
cancellation of the NOIA/NOA, re-evaluation and re-award, or re-solicitation
with appropriate changes to the new solicitation.
7. Costs
In no event shall a bidder be entitled to recover any costs incurred in connection with the solicitation
or protest process, including, but not limited to, the costs of preparing a bid/proposal, the costs of participating
in the protest process, or any attorney fees.
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 19
PART III
SCOPE OF WORK
A. Purpose/Project Overview
The DeKalb County School District (DCSD) is seeking proposals from highly qualified, capable, and
professional entities with experience with K-12 school districts comparable to DCSD, to perform a
comprehensive financial audit of DCSD financial accounts and records.
The purpose of the RFP is to solicit complete proposals in accordance with the Proposal Response Format
listed in the RFP, from vendors with expertise in providing high-quality financial audit services for large public-
school districts. Therefore, experience with successful management of similar projects is integral to this
project’s success.
This RFP is designed to provide interested vendors with sufficient basic information to submit proposals
meeting minimum requirements but is not intended to limit a proposal’s content or exclude any relevant or
essential information. Respondents are at liberty and are encouraged to expand upon the specifications to
provide further evidence of service capability under any proposed agreement. Proposals will be evaluated,
and each requirement will be scored.
DeKalb County School District reserves the right to reject all proposals or waive any non-statutory informality.
The DCSD further reserves the right to make the contract award deemed by the DeKalb County School
District Board of Education to be in the best interest of the district regardless of the selection committee’s
evaluation and scoring. The Board's decision to accept or reject the contract will be final. Upon completion
of the process and selection, DeKalb County School District will assume ownership of all materials provided
as part of the proposal.
DeKalb County School District will not be liable for any costs proposers may incur in the preparation or
presentation of this proposal.
Awarded offeror shall provide services in accordance with the specifications, requirements and terms and
conditions stated herein. Services shall include all labor, materials, tools, specialized equipment, supplies,
trained personnel, insurance, travel, per diem, direct and indirect administrative costs, overhead, tolls, parking,
fuel, lodging, all other cost and charges, and all things and services necessary to provide in accordance with
the requirements of this RFP. There shall be no add-on charges of any kind.
DCSD reserves the right to make multiple awards. DCSD at its discretion, determines the criteria and process
whereby bids are evaluated and awarded. No damages shall be recoverable by any challenger as a result of
these determinations or decisions by DCSD.
Respondents are strongly encouraged to carefully read the entire request for proposals.
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 20
B. Project Scope of Work
All financial audit services provided must comply with all Federal, State of Georgia, and Local regulations and
laws. Proposals submitted shall indicate if the company agrees to meet or exceed the following performance
specifications and shall provide any exceptions regarding the following:
A. AUDIT REQUIREMENTS
The auditor will perform an audit of the financial accounts and records covering the FY 2023 period (July
1, 2022, through June 30, 2023) for the purpose of expressing an independent auditor’s opinion regarding
the fair presentation of DCSD’s basic financial statements. Additional periods if renewal is exercised are
FY 2024 (July 1, 2023, through June 30, 2024), FY 2025 (July 1, 2024, through June 30, 2025), FY 2026
(July 1, 2025, through June 30, 2026), and FY 2027 (July 1, 2026, through June 30, 2027). The audit
should ensure compliance with applicable legal provisions in accordance with auditing standards generally
accepted in the United States of America, promulgated by the American Institute of Certified Public
Accountants (AICPA) and the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States. The audit should be planned and
performed to obtain reasonable assurance about whether the financial statements are free from material
misstatement.
The Single Audit shall be performed in accordance with American Institute of Certified Public Accountants
(AICPA) Standards, Government Auditing Standards, and the Uniform Administrative Requirements, Cost
Principles and Audit Requirements for Federal Awards 2 CFR 200 (Uniform Grant Guidance (UGG)
Subpart F.
B. AUDIT OBJECTIVES
The audit shall be designed to accomplish the following objectives:
1. To determine whether the financial statements present fairly, in all material respects, the respective
financial position of the governmental activities, each major fund, and the aggregate remaining
information, and respective changes in financial position and the budgetary comparisons of the applicable
major governmental funds in conformity with accounting principles generally accepted in the United States
of America. In addition, to determine whether the combining and individual nonmajor fund financial
statements are fairly stated in all material respects in relation to the basic financial statements taken as a
whole. In addition, to determine whether the financial statements presented as supplementary information
present fairly, in all material respects, the respective financial position of each of the government’s
nonmajor governmental funds and the respective changes in financial position thereof in conformity with
accounting principles generally accepted in the United States of America.
2. To obtain an understanding of the five (5) components of internal control that is sufficient to assess the
risks of material misstatement of the financial statements whether due to error or fraud, and to design the
nature, timing, and extent of further audit procedures. Because an audit of a government’s financial
statements is based on opinion units, the auditor’s consideration of internal control in assessing the risks
of material misstatement should address each opinion unit. The auditor should obtain a sufficient
understanding by performing risk assessment procedures to (a) evaluate the design of controls and (b)
determine whether they have been implemented. The auditor should use such knowledge to identify types
of potential misstatements; consider factors that affect the risks of material misstatement; and design tests
of controls, when applicable, and subsequent procedures. In acquiring an understanding of and assessing
internal control, the auditor should consider computer controls as well as the controls over manual portions
of the system.
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 21
3. To plan and perform the audit to obtain reasonable assurance about whether the financial statements,
including note disclosures, are free of material misstatement, whether caused by error or fraud, and
material misstatements arising from illegal acts that have a direct and material effect on the determination
of financial statement amounts. Illegal acts are defined in auditing standards as violations of laws or
governmental regulations. Although not explicitly stated in auditing standards, the phrase “laws and
governmental regulations” generally has been interpreted to implicitly include the provisions of contract
and grant agreements. U.S. Auditing Standards – AICPA (Clarified) AU-C Section 250 paragraph .14
requires the auditor to consider laws and regulations that are generally recognized by auditors to have a
direct and material effect on the determination of financial statement amounts. The auditor’s responsibility
to detect and report misstatements resulting from illegal acts having a direct and material effect on the
determination of financial statement amounts is the same as that for misstatements caused by error or
fraud. In addition, the auditor should be aware of the possibility that illegal acts that may, in particular
circumstances, be regarded as having material but indirect effects on financial statements may have
occurred. If specific information comes to the auditor’s attention that provides evidence concerning the
existence of possible illegal acts that could have a material indirect effect on the financial statements, the
auditor should apply audit procedures specifically directed to ascertaining whether an illegal act has
occurred.
4. To provide reasonable assurance of detecting material misstatements that result from violations of
provisions of contracts or grant agreements that could have a direct and material effect on the
determination of financial statement amounts or other financial data significant to the audit objectives. If
specific information comes to the auditor’s attention that provides evidence concerning the existence of
possible violations of provisions of contracts or grant agreements that could have a material indirect effect
on the financial statements, the auditor should apply audit procedures specifically directed to ascertaining
whether such violations have occurred. If during the course of the audit, auditors become aware of abuse
that could be quantitatively or qualitatively material to the financial statements or other financial data
significant to the audit objectives, the auditor should apply audit procedures specifically directed to
ascertain the potential effect on the financial statements or other financial data significant to the audit
objectives.
5. To evaluate whether DCSD has taken appropriate corrective action to address findings and
recommendations from previous engagements that could have a material effect on the financial
statements or other financial data significant to the audit objectives. Auditors should use this information
from previous engagements in assessing risk and determining the nature, timing, and extent of current
audit work, including determining the extent to which testing the implementation of the corrective actions is
applicable to the current audit objectives.
6. To ensure audit documentation is prepared in sufficient detail to provide a clear understanding of the
nature, timing, and extent of auditing procedures performed to comply with generally accepted
government auditing standards and other applicable standards and requirements; the results of the audit
procedures performed, and the audit evidence obtained; the conclusions reached on significant matters;
and that the accounting records agree or reconcile with the audited financial statements. Auditors should
also document, before the audit report is issued, evidence of supervisory review of the work performed
that supports findings, conclusions, and recommendations contained in the audit report.
7.To determine whether DCSD complied with laws, regulations, and the provisions of contr acts or
grant agreements pertaining to federal awards that may have a direct and material effect on each
major program.
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 22
With regard to internal control over compliance, the auditor is required to do the following (in addition
to meeting the requirements of Government Auditing Standards): (1) perform procedures to obtain an
understanding of internal control over federal programs that is sufficient to plan the audit to support a
low assessed level of control risk for major programs, (2) plan the testing of i nternal control over major
programs to support a low assessed level of control risk for the assertions relevant to the compliance
requirements for each major program, and (3) perform tests of internal control (unless the internal
control is likely to be ineffective in preventing or detecting noncompliance).
8. To determine whether DCSD complied with Federal statutes, regulations, and the terms and conditions
of Federal awards that may have a direct and material effect on each of its major programs. With regard to
internal control over compliance, the auditor is required to do the following (in addition to meeting the
requirements of Government Auditing Standards): (1) perform procedures to obtain an understanding of
internal control over federal programs that is sufficient to plan the audit to support a low assessed level of
control risk for major programs, (2) plan the testing of internal control over major programs to support a
low assessed level of control risk for the assertions relevant to the compliance requirements for each
major program, and (3) perform tests of internal control (unless the internal control is likely to be ineffective
in preventing or detecting noncompliance).
9. To verify and test expenditures of DCSD’s Education Special Purpose Local Option Sales Tax proceeds.
In accordance with the Official Code of Georgia Annotated, §48-8-121, a schedule shall be included in
each annual audit which shows for each project in the resolution or ordinance calling for imposition of the
Education Special Purpose Local Option Sales Tax the original estimated cost, the current estimated cost
if it is not the original estimated cost, amounts expended in prior years, and amounts expended in the
current year. The auditor shall verify and test expenditures sufficient to provide assurance that the
schedule is fairly presented in relation to the financial statements.
C. The audit must be conducted to meet the requirements of the Georgia Department of Audits and
Accounts. Acceptance of the auditor’s report by the Georgia Department of Audits and Accounts is an
essential obligation of the firm conducting the audit.
D. REPORTING AND DELIVERY REQUIREMENTS
The auditor will prepare the required audit reports including those required by Government
Auditing Standards and Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards 2 CFR 200 (Uniform Grant Guidance (UGG)) Subpart F.
1. Standard report on the financial statements
Reference should be made that the audit was conducted in accordance with generally accepted
government auditing standards. In the same or in separate report(s), the auditor should include a
description of the scope of the auditor’s testing of internal control over financial reporting and
compliance with laws, regulations, and provisions of contracts or grant agreements. Auditor should
state in the report whether the tests performed provided sufficient, appropriate evidence to support an
opinion on the effectiveness of internal control over financial reporting and on compliance with laws,
regulations, and provisions of contracts or grant agreements. When the auditor reports separately
(including separate reports bound in the same document) on internal control over financial reporting
and on compliance with laws and regulations and provisions of contracts or grant agreements, they
should state in the financial statement audit report that they are issuing those additional reports.
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 23
The auditor’s report on the financial statements should include an opinion, or disclaimer of opinion, as
to whether the Education Special Purpose Local Option Sales Tax Proceeds Schedule is presented
fairly in all material respects in relation to the financial statements taken as a whole.
(Note that since the EPLOST schedule is issued separately from the audited financial statements, the
language above should be modified to refer to the auditor’s report on ESPLOST prepared in
accordance with the U.S. Auditing Standards – AICPA (Clarified) AU-C Section 725.
2. Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on
an Audit of Financial Statements Performed in Accordance with Government Auditing Standards
The report should include a description of the scope of the auditor’s testing of internal control over
financial reporting and compliance with provisions of laws, regulations, contracts, or grant agreements.
The auditor should report, as applicable to the objectives of the audit, and based upon the audit work
performed, (1) significant deficiencies and material weaknesses in internal control; (2) instances of
fraud and noncompliance with provisions of laws and regulations that have a material effect on the
audit and any other instances that warrant the attention of those charged with governance; and (3)
noncompliance with provisions of contracts or grant agreements that has a material effect on the audit;
(4) abuse that has a material effect on the audit.
This report should include an opinion (or disclaimer of opinion) on whether the auditee complied with
laws, regulations, and the provisions of contracts or grant agreements that could have a direct and
material effect on each major program, and where applicable, refer to the separate schedule of
findings and questioned costs. The report on internal control related to major programs should
describe the scope of testing of internal control and the results of the tests and, where applicable, refer
to the separate schedule of findings and questioned costs.
3. Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control
Over Compliance in Accordance with UGG Subpart F.
This report should include an opinion (or disclaimer of opinion) on whether the auditee complied with
Federal statutes, regulations, and the terms and conditions of Federal awards 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. The report on internal control related to major programs should
describe the scope of testing of internal control and compliance and the results of the tests and, where
applicable, refer to the separate schedule of findings and questioned costs.
In accordance with UGG Subpart F Section 200.515(a), the auditor’s report(s) may be in the form of
either combined or separate reports. The auditor’s report(s) shall include an opinion (or disclaimer of
opinion) on whether the financial statements are presented fairly in all material respects in conformity
with generally accepted accounting principles and an opinion (or a disclaimer of opinion) on 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. Auditors should follow the guidance contained in the
American Institute of Certified Public Accountants’ Audit Guide: Government Auditing Standards.
4. In accordance with UGG Subpart F Section 200.515(d), a schedule of findings and questioned costs is
required and should include the following three sections: (1) a summary of the auditor’s results; (2)
findings related to the financial statements that are required to be reported in accordance with
generally accepted government auditing standards; and (3) findings and questioned costs for federal
awards.
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 24
E. In determining the District’s compliance with state and federal requirements, the following
publications shall be used:
1. Financial Management for Georgia Local Units of Administration, published by and available through
Georgia Department of Education Department of Financial Review.
2. Title 2 U.S. Code of Federal Regulations Part 200 (Uniform Guidance)
3. For those Federal programs which are not listed in the Compliance Supplement, a review of grant
awards, contracts and Federal Regulations will be required to identify compliance requirements.
4. All other applicable requirements not specifically stated above.
F. The audit shall conform to the standards as set forth in these publications:
1. Title 2 U.S. Code of Federal Regulations Part 200 (Uniform Guidance)
2. Generally Accepted Auditing Standards, developed by the American Institute of Certified Public
Accountants (AICPA).
3. Government Auditing Standards, United States Government Accountability Office, developed by the
Computer General of the United States (2018).
4. Audits of State and Local Governmental Units, AICPA Audit and Accounting guide prepared by the
AICPA.
5. The Single Audit Act of 1984 and the Single Audit Act Amendments of 1996 and subsequent
amendments.
6. Uniform Grant Guidance Subpart F
7. Any amendments and/or revisions to the above-mentioned standards, administrative requirements or
new pronouncements by authoritative bodies shall be implemented accordingly.
8. All other applicable standards not specifically stated above.
G. Agreement shall be made to utilize DCSD’s staff to perform work of an assisting nature, consistent
with generally accepted auditing standards, whenever qualified DCSD employees are available.
The managing auditor shall meet the Chief Financial Officer and Comptroller prior to June 30th of
each year to plan the utilization of this assistance.
H. The audit field work and field work review shall be completed no later than November 15th of each
year.
I. The final auditor’s ACFR review and all auditor’s changes shall be submitted to DCSD no later than
December 5th of each year.
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 25
J. Following the completion of the audit of the fiscal year’s financial statements, the managing
auditor shall formally present the following reports to the DeKalb County Board of Education:
1. A report on the fair presentation of the financial statements in conformity with generally accepted
accounting principles.
2. Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an
Audit of Financial Statements Performed in Accordance with Government Auditing Standards
3. Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control
Over Compliance in Accordance with UGG Subpart F.
M. In accordance with UGG Subpart F Section 200.515(d), a schedule of findings and questioned costs is
required and should include the following three sections: (1) a summary of the auditor’s results; (2)
findings related to the financial statements that are required to be reported in accordance with generally
accepted government auditing standards; and (3) findings and questioned costs for federal awards.
N. A management letter shall be submitted to the Board each year to identify management weaknesses
observed, assess their effects on financial management and propose initial steps toward correction.
Responses to these comments by the affected division, department and program heads shall be included
in the letter. A draft of this letter shall be submitted to the Chief Financial Officer no later than December
5th of each year.
O. Auditors are required to make an immediate, written report to the DeKalb County Board of Education of
all irregularities and illegal acts of which they become aware.
P. Assistance and guidance shall be provided to DCSD’s staff in obtaining the Certificate of Achievement
for Excellence in Financial Reporting awarded by the Government Finance Officers Association and the
Certificate of Excellence in Financial Reporting by School Systems awarded by the Association of School
Business Officials. It is the intent of DCSD to publish an annual comprehensive financial report
containing the auditor’s statements in order to obtain these two prestigious certificates.
Q. Audit working papers shall be made available upon request to the Georgia Department of Audits and
Accounts, the Georgia State Department of Education, the Governmental Accountability Office (GAO) and
any other state or federal audit agency. The working papers shall be retained for a period of seven (7)
years from the date of the audit report unless the auditor is notified, by any of the above-named agencies,
in writing, to extend the retention period.
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 26
C. Company Profile
Offerors to this Request for Proposal are required to demonstrate, and include with their submissions to this RFP,
a full and complete company profile, to include, but not be limited to: the date of establishment, mission statement,
type and confirmation of company’s legal entity form, company’s organizational structure/chart, principals’ names
and titles, company size in relation to industry, number of employees, company history, financial position, and all
relevant current and past experience on similar projects, including the company’s overall experience in financial
audit services.
Provide your business solutions, background information, history, mission, business partners, core business
solutions and services offered, organizational structure, number of employees, and operation locations.
D. References
Offeror must provide the names and contact phone numbers of at least three (3) current clients, preferably clients
comparable to DCSD, for whom the offeror is providing or has provided Financial Audit Services. Refer to
Attachment C – Offeror’s Reference Form. References will be contacted.
E. Brochures, Catalogs, Manuals, Websites, Literature
In addition to the formal response to this RFP, all offerors are encouraged to submit brochures, catalogs, manuals,
website materials, industry literature, DVD’s and any other marketing and informational media which will support
and enhance their submission value.
F. Added Value
Offerors are encouraged to describe in detail all added value or additional services or benefits available and
offered at no cost to DCSD in their RFP responses. Attach and label as “ADDED VALUE.”
G. Evaluation Criteria
DCSD advertises this RFP as an opportunity for interested and qualified firms specializing in financial audit
services to submit responses consistent with the scope of work stated herein. Respondents to this RFP are
encouraged to submit their most comprehensive, innovative and creative proposals for services for DCSD.
DCSD may, at its sole discretion, select or reject all or portions of the service(s) proposed from responsive offerors.
As a part of the evaluation process, DCSD may find it necessary to evaluate the addition or deletion of components
of an offeror’s proposal in order to make equivalent comparisons to other proposals. DCSD will select the offeror
whose proposal DCSD determines best meets the needs of DCSD, based on the requirements and evaluation
criteria set forth herein.
The determination of the successful proposal will be based upon information supplied by the offeror in the RFP
response and upon other information that will be obtained by DCSD as it deems necessary. Proposal
conformance to RFP instructions, terms, conditions, and requirements is critical to offeror responsiveness.
The lowest-cost proposal submitted may not necessarily be determined to be the most responsive and
responsible proposal when all factors have been considered. However, the quoted price is an important factor
in the determination of the selected proposal.
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 27
An Evaluation Committee will evaluate the proposals using the following criteria:
Relative Weight Evaluation Criteria Score
30% Methodology & Approach: Responsiveness of the proposal in clearly
stating the understanding of the work to be performed and in
demonstrating the intention and ability to perform the work (30%)
30% Quality and Experience: (30%)
25% Executive Summary: Company Profile (25%)
10% Past Performances: References (10%)
5% Cost of Services (5%)
100% TOTAL SCORE
Additional Score: 20 Points Interview (Optional)
H. Transition Plan
1. Transition on Commencement of Contract
The awarded offeror shall assume full services in accordance with the award of the RFP. The awarded
offeror shall coordinate and cooperate with DCSD’s existing provider(s) to ensure a smooth and orderly
transition with uninterrupted services, if applicable.
2. Transition and Continuity of Service upon Expiration of Contract
Continuity of services is necessary to DCSD. The awarded offeror agrees to this philosophy and upon
expiration of contract, agrees to:
• Exercise best efforts and cooperation for an orderly and efficient transition to another provider or to
DCSD.
• Negotiate a plan in good faith with successor to determine the nature and extent of the phase-in,
phase-out services required. The plan shall specify a date for services described in the plan and shall
be subject to approval by DCSD. The existing provider shall provide sufficient experienced personnel
during the phase-in and phase-out periods to ensure that the imperious services in the contract are
maintained at the required level of need and proficiency.
• All DCSD property (including but not limited to, students and DCSD records, parts, equipment,
facilities, keys and materials) shall be returned to DCSD upon expiration of contract.
• Offeror shall include in their response any DCSD or any subsequent contractor requirements if offeror
is awarded this contract and does not retain this contract upon its expiration.
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 28
I. REQUIRED CONTENT / DOCUMENT CHECKLIST
IMPORTANT NOTICE: Submittals to this solicitation will be received electronically on the DeKalb County School
District website at https://dekalbschoolsga.ionwave.net/Login.aspx.
All potential respondents must register as a vendor at https://dekalbschoolsga.ionwave.net/Login.aspx.
IonWave will not accept a bid submission without the required documents listed below. Failure to
upload the required information and/or documentation required in this solicitation may cause the
submission to be declared non-responsive and rejected.
Offerors are required to submit one (1) pdf. copy electronically via
https://dekalbschoolsga.ionwave.net/Login.aspx of their response. Responses must be submitted on 8 ½” x
11” single-sided stock. Offerors must reply in a narrative to each requirement and question. “Understand and
comply” responses are not acceptable. All RFP submissions must include the following items and attachments.
The Request for Proposals document, RFP 24-555, Financial Audit Services (MUST BE the first
document in the submission); this document is located at http://www.dekalbschoolsga.org/solicitations
Table of Contents for your submission
• Addenda – Each individual Addendum must be printed, signed and inserted immediately following the
Table of Contents (Upload Required)
• Audited Company Financial Statements/Company Annual Reports for 2021 and 2022
• Business License (Upload Required)
• Attachment A – Qualifications & Experience Description (Upload Required)
• Attachment B – Cost Proposal (Upload Required)
• Attachment C – Critical Paragraphs (Upload Required)
• Attachment D- Offeror’s Client Reference Form (Upload Required)
• Attachment E – Statement of Confidentiality and Non-Disclosure (Upload Required)
• Attachment F – Suspension and Debarment Certification (Upload Required)
• Attachment G – Immigration & Security Certification (Upload Required)
• Attachment H – Standard Form Agreement
• Attachment I – Signature Page (Upload Required)
• Company Profile - (Upload Required)
• Brochures, Catalogs, Manuals, Websites, Literature, DVDs and other marketing media
• Project Scope of Work (Upload Required)
• Added Value
Mandatory Requirement: Offerors are required to submit one (1) pdf. copy electronically via
https://dekalbschoolsga.ionwave.net/Login.aspx with tabs separating the required sections.
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 29
ATTACHMENT A
RFP 24-555
FINANCIAL AUDIT SERVICES
Qualifications and Experience Description
Provide detail information for the sections below. Additional pages may be added as
necessary.
Company Qualifications and Experience
1. Provide a brief history of the company including the number of years in business; provide firm’s
qualifications and experience in handling contracts of similar scope in terms.
2. Provide list of personnel that will be dedicated to performing the services to DCSD. The list of
personnel must identify each individual by name, title, qualifications, and experience with
comprehensive financial audits.
Methodology and Operations
1. Provide your company’s methodology to provide a comprehensive DCSD financial audit service, as
outlined in the Scope of Work.
2. Provide your company’s quality assurance/quality control process, and sample copies of
previous review reports.
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 30
Attachment B
RFP 24-555
Financial Audit Services
Cost Proposal
The undersigned Offeror agrees to the following total firm fixed fee for financial audit services requested within
this RFP. Awarded offeror shall provide services in accordance with the specifications, requirements and terms
and conditions stated herein. Services shall include all labor, materials, tools, specialized equipment, supplies,
trained personnel, insurance, travel, per diem, direct and indirect administrative costs, overhead, tolls, parking,
fuel, lodging, all other cost and charges, and all things and services necessary to evaluate services in accordance
with the requirements of this RFP. There shall be no add-on charges of any kind.
Total Firm Fixed Fee for Financial Audit Services
__________________________________________Dollars) ($___________________)
_____________________________________________________________________
Entity Name
_____________________________________________ ______________________
Authorized Entity Representative Name (please print) Title
_____________________________________________ ______________________
Authorized Entity Representative Signature Date
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 31
Attachment C
RFP 24-555
FINANCIAL AUDIT SERVICES
Critical Paragraphs
Offerors must put their initials in the space provided in front of each critical paragraph and
sign below. Initials signify that the information has been read and the offeror agrees to
comply with the requirement, stipulations, terms and conditions. Attach and label “Critical
Paragraph.”
1) ____ This RFP does not commit DCSD to any offeror to this RFP. DCSD is not liable for any costs
incurred by an offeror in responding to this RFP. There is no guarantee of any offeror receiving an
award or contract as a result of submitting a response to this RFP.
2) ____ Any news release or publicity pertaining to any phase of this RFP will be the responsibility of DCSD
and must be cleared through DCSD’s Department of Communications and Community Relations.
.
3) ____ It is the responsibility of offerors to make themselves aware of and to comply with any addenda,
questions and answers posted to the DCSD website in relation to this RFP. All addenda must be
printed, signed by the certifying official and included in the RFP submittals. Failure to do so will
cause the offeror to be deemed non-responsive to the requirements of this RFP.
4) ____ Offerors to the RFP agree to fully indemnify DCSD as stated in the RFP, Part II, H, page 17.
5) ____ Offerors certify that they have not engaged in collusion and guarantee that their response is not
made in conjunction with or on behalf of another party and that they have not been directly or
indirectly induced or acted in any manner to result in restriction of trade or unfair advantage.
6) ____ The DCSD reserves the right to reject any and/or all responses submitted and to waive any
technicalities or minor irregularities in responses received. DCSD reserves the right to award any
resulting contract in the manner that is in the best interest of and most advantageous DCSD.
7) ____ Offeror understands that this solicitation requires Board of Education Approval.
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 32
Attachment D
RFP 24-555
FINANCIAL AUDIT SERVICES
OFFEROR’S CLIENT REFERENCES
(Please copy this form and use one form per reference.)
Attach and label “Offeror’s Client References.”
_______________________________
Company Name Providing Reference
_______________________________
Address City/State/Zip
_______________________________
Name of Contact Person
_______________________________
Telephone Number of Contact Person
_______________________________
Email Address of Contact Person
_______________________________
Date/Duration of Service Relationship
Describe in Detail Services Provided (use additional sheets if necessary):
____________________________________________________________________________________________
____________________________________________________________________________________________
____________________________________________________________________________________________
____________________________________________________________________________________________
Important! This is a vital part of your RFP submission. DCSD will verify client references.
It is advisable that you inform your reference contact person that you have listed them for
reference.
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 33
Attachment E
RFP 24-555
FINANCIAL AUDIT SERVICES
Statement of Confidentiality and Non-Disclosure
Any non-public information made available to the offeror by DCSD in relation to this RFP shall be
used only for those purposes outlined in the RFP document and shall not be used in any other way
without the written permission of the DCSD.
If the offeror is uncertain about the proposed use of information provided in relation to this RFP,
the offeror shall consult with the DCSD RFP contact person as identified in the RFP document for
clarification.
The offeror agrees to assume full responsibility for protecting the confidentiality of DCSD records
that are not public information. Such information may include but is not limited to student and
employee data and other written and oral information of a personal and/or confidential nature, which
shall be safeguarded by the offeror to ensure that it is not improperly disclosed.
__________________________________
Offeror Company Name
__________________________________
Company Representative
__________________________________
Date
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 34
Attachment F
RFP 24-555
FINANCIAL AUDIT SERVICES
SUSPENSION AND DEBARMENT CERTIFICATION
By submitting this RFP, the offeror certifies that the proposing company and/or its principals have not been
suspended, excluded, disqualified, debarred, proposed for debarment, declared ineligible or voluntarily excluded
from participation in any transaction by any federal or state department or agency and that the offeror complies with
all applicable orders, rules and regulations related thereto.
Further, by submitting this RFP, the offeror certifies that all lower tier participating individuals and/or company(s)
and all respective principals of lower tier participants have not been suspended, excluded, disqualified, debarred,
proposed for debarment, declared ineligible or voluntarily excluded from participation in any transaction by any
federal or state department or agency and that the offeror complies with all applicable orders, rules and regulations
related thereto.
The certification placed herein is a material representation of fact upon which reliance will be placed as RFP
submissions are evaluated and any transaction is entered into. If it is later determined that the prospective offeror
has knowingly rendered an erroneous certification, the DCSD may pursue all available remedies, including but not
limited to suspension and/or debarment.
The prospective offeror shall provide immediate written notice to the DCSD Purchasing Department if at any time
the prospective offeror learns that its certification was erroneous when submitted or has become erroneous by
reason of changed circumstances.
The prospective offeror agrees by submitting this form that, should the proposed transaction be entered into, the
prospective offeror shall not knowingly enter into any lower tier transaction with a person or entity that is debarred,
suspended, declared ineligible, or voluntarily excluded from participation in this transaction.
By signing and submitting this form, the offeror is providing the certification set out above.
Signature of Engaging Official: ______________________________________________ Date: _____________
(Offeror Company Name/Certifying Official Signature)
Further, the DCSD’s Purchasing Department will check the SAMS website at https://www.sams.gov/SAM/ to
determine if the offeror is listed.
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 35
Attachment G
RFP 24-555
FINANCIAL AUDIT SERVICES
IMMIGRATION & SECURITY CERTIFICATION
If you are providing service, performing work or delivering goods to the DeKalb County Board of
Education/DeKalb County School District including, but not limited to schools, warehouses and central
offices, the applicable Georgia Security and Immigration Compliance documents found here must be
completed, signed, notarized and submitted with your bid/proposal. Failure to provide this document with
your bid/proposal will result in the disqualification of the bid/proposal.
1) Offeror/Bidder (the "Offeror") shall at all times comply with the Georgia Security and Immigration
Compliance Act, as amended, O.C.G.A. § 13-10-90 et. seq.
2) In order to insure compliance with the Immigration Reform and Control Act of 1986 (IRCA), D.L. 99-603
and the Georgia Security and Immigration Compliance Act, as amended by the Illegal Immigration
Reform Act of 2011, O.C.G.A. § 13-10-90 et. seq. (collectively the “Act”), the Offeror MUST INITIAL the
statement applicable to Offeror below:
(a) _______ (Initial here): order to comply with the Act; is authorized to use and uses the federal
authorization program under the federal work authorization user identification number issued on the
date of authorization below; will continue to use the authorization program throughout the contract
period; Offeror further warrants and agrees Offeror shall execute and return any and all affidavits
required by the Act and the rules and regulations issued by the Georgia Department of Labor as set
forth at Rule 300-10-1-.01 et. seq. [Offerors who initial (a) must attach and return a signed, notarized
Contractor Affidavit and Agreement with the Contract if awarded];
or
(b) _______ (Initial here): Offeror warrants that he/she does not employ any other persons, and he/she
does not intend to hire any employees or to perform the Contract. [Offerors who initial (b) must attach
and return a signed, notarized Affidavit of Exception with the Contract if aw arded];
or
(c) ________ (Initial here): Offeror is an individual who is licensed pursuant to Title 26 or Title 43 or by the
State Bar of Georgia and is in good standing when such contract is for services to be rendered by such
individual and thus does not have to provide an affidavit.
3) _____ (Initial here) Offeror will not employ or contract with any subcontractor in connection with a
covered contract unless the subcontractor is registered, authorized to use, and uses the federal work
authorization program; and provides Offeror with all affidavits required by the Act and the rules and
regulations issued by the Georgia Department of Labor as set forth at Rule 300 -10-1-.01 et. seq.
4) _____ (Initial here) Offeror agrees that, if Offeror employs or contracts with any sub-contractor in connection
with the covered contract under the Act and DOL Rules 300-10-1- .01, et seq that Offeror will secure from
each sub -contractor at the time of the contract the sub-contractor’s name and address, the employee-
number applicable to the sub-contractor, the date the authorization to use the federal work authorization
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 36
program was granted to sub-contractor; the subcontractor’s attestation of the subcontractor’s compliance
with the Act and Georgia Department of Labor Rule 300-10-1-.01, et seq.; and the subcontractor’s
agreement not to contract with sub-subcontractors unless the sub-subcontractor is registered, authorized to
use, and uses the federal work authorization program; and provides subcontractor with all affidavits required
by the Act and the rules and regulations issued by the Georgia Department of Labor as set forth at Rule
300-10-1-.01 et. seq.
5) ______ (Initial here) Offeror agrees to provide the DeKalb County School District with all affidavits of
compliance as required by O.C.G.A. § 13-10-90 et seq. and Georgia Department of Labor Rules 300-10-1-
.01, et seq within five (5) business days of receipt.
_____________________________ ______________________________
Signature Date
_____________________________ ______________________________
EEV/Basic Pilot Program Date of Authorization
User Identification Number
Firm Name: __________________________________________________________
Street/Mailing Address: ________________________________________________
City, State, Zip Code: __________________________________________________
Telephone Number: ___________________________________________________
Email Address: _______________________________________________________
SUBSCRIBED AND SWORN
BEFORE ME ON THIS THE
______ DAY OF_____________________, 20____
___________________________________________________
Notary Public
My Commission Expires: ___________________________
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 37
DEKALB COUNTY SCHOOL DISTRICT
Offeror E-Verify Affidavit
By executing this affidavit, the undersigned Offeror verifies its compliance with Immigration Reform and Control Act of 1986
(IRCA), Pub.L. 99-603, stating affirmatively that the individual firm or corporation which is engaged in services on behalf of the
DeKalb County School District has registered with, is authorized to use and uses the federal work authorization program
commonly known as E-Verify, or any subsequent replacement program, in accordance with the applicable provisions and
deadlines established by federal law and regulation. Furthermore, the undersigned Offeror will continue to use the federal work
authorization program throughout the contract period. Offeror hereby attests that its federal work authorization user
identification number and date of authorization are as follows:
Federal Work Authorization User Identification number:
Date of Authorization:
FINANCIAL AUDIT SERVICES
Name of Project:
RFP 24-555
Solicitation Number (if applicable):
Name of Public Employer: DeKalb County School District
I hereby declare under penalty of perjury that the foregoing is true and correct.
Executed on _____, ____, 202__ in ___________________________________, __________
(city) (state)
Signature of Authorized Officer or Agent
Printed Name and Title of Authorized Agent:
SUBSCRIBED AND SWORN BEFORE ME ON THIS THE _________ DAY OF _________, 20___.
Notary Public
My Commission Expires:
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 38
DEKALB COUNTY SCHOOL DISTRICT
Contractor Affidavit under O.C.G.A. § 13-10-91(b)(1)
By executing this affidavit, the undersigned contractor verifies its compliance with O.C.G.A. § 13-10-91, stating affirmatively
that the individual firm or corporation which is engaged in the physical performance of services on behalf of the DeKalb County
School District has registered with, is authorized to use and uses the federal work authorization program commonly known
as E-Verify, or any subsequent replacement program, in accordance with the applicable provisions and deadlines established
in O.C.G.A. § 13-10-91. Furthermore, the undersigned contractor will continue to use the federal work authorization program
throughout the contract period and the undersigned contractor will contract for the physical performance of services in
satisfaction of such contract only with subcontractors who present an affidavit to the contractor with the information required
by O.C.G.A. § 13-10-91(b). Contractor hereby attests that its federal work authorization user identification number and date of
authorization are as follows:
Federal Work Authorization User Identification number:
Date of Authorization:
Name of Subcontractor:
FIANANCIAL AUDIT SERVICES
Name of Project:
RFP 24-555
Solicitation Number (if applicable):
Name of Public Employer: DeKalb County School District
I hereby declare under penalty of perjury that the foregoing is true and correct.
Executed on _____, ____, 202__ in ___________________________________, __________
(city) (state)
Signature of Authorized Officer or Agent
Printed Name and Title of Authorized Agent:
SUBSCRIBED AND SWORN BEFORE ME ON THIS THE _________ DAY OF _________, 20___.
Notary Public
My Commission Expires:
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 39
DEKALB COUNTY SCHOOL DISTRICT
Subcontractor Affidavit under O.C.G.A. § 13-10-91(b)(3)
By executing this affidavit, the undersigned contractor verifies its compliance with O.C.G.A. § 13-10-91, stating affirmatively
that the individual, firm or corporation which is engaged in the physical performance of services under a contract with
_________________________________________ on behalf of the DeKalb County School District has registered with, is
authorized to use and uses the federal work authorization program commonly known as E-Verify, or any subsequent
replacement program, in accordance with the applicable provisions and deadlines established in O.C.G.A. § 13-10-91.
Furthermore, the undersigned subcontractor will continue to use the federal work authorization program throughout the contract
period and the undersigned subcontractor will contract for the physical performance of services in satisfaction of such contract
only with sub-subcontractors who present an affidavit to the subcontractor with the information required by O.C.G.A. § 13-10-
91(b). Additionally, the undersigned subcontractor will forward notice of the receipt of an affidavit from a sub-subcontractor to
the contractor within five (5) business days of receipt. Subcontractor hereby attests that its federal work authorization user
identification number and date of authorization are as follows:
Federal Work Authorization User Identification Number:
Date of Authorization:
Name of Subcontractor:
FINANCIAL AUDIT SERVICES
Name of Project:
RFP 24-555
Solicitation Number (if applicable):
Name of Public Employer: DeKalb County School District
I hereby declare under penalty of perjury that the foregoing is true and correct.
Executed on _____, __________, 202___ in __________________________________, __________
(city) (state)
Signature of Authorized Officer or Agent
Printed Name and Title of Authorized Agent:
SUBSCRIBED AND SWORN BEFORE ME ON THIS THE _________ DAY OF _________, 20___.
Notary Public
My Commission Expires:
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 40
DEKALB COUNTY SCHOOL DISTRICT
Sub-subcontractor Affidavit under O.C.G.A. § 13-10-91(b)(4)
By executing this affidavit, the undersigned sub-subcontractor verifies its compliance with O.C.G.A.§ 13-10-91, stating
affirmatively that the individual, firm or corporation which is engaged in the physical performance of services under a contract
for _______________________________________ and ______________________________________ on behalf of the
DeKalb County School District has registered with, is authorized to use and uses the federal work authorization program
commonly known as E-Verify, or any subsequent replacement program, in accordance with the applicable provisions and
deadlines established in O.C.G.A. § 13-10-91. Furthermore, the undersigned sub-subcontractor will continue to use the federal
work authorization program throughout the contract period and the undersigned sub-subcontractor will contract for the physical
performance of services in satisfaction of such contract only with sub-subcontractors who present an affidavit to the sub-
subcontractor with information required by O.C.G.A §13-10-91(b). The undersigned sub-subcontractor shall submit, at the time
of such contract, this affidavit to ___________________________________________________. Additionally, the undersigned
sub-subcontractor will forward notice of the receipt of any affidavit from a sub-subcontractor to the contractor within five (5)
business days of receipt. Sub-subcontractor hereby attests that its federal work authorization user identification number and
date of authorization are as follows:
Federal Work Authorization User Identification Number:
Date of Authorization:
Name of Sub-subcontractor:
FINANCIAL AUDIT SERVICES
Name of Project:
RFP 24-555
Solicitation Number (if applicable):
Name of Public Employer: DeKalb County School District
I hereby declare under penalty of perjury that the foregoing is true and correct.
Executed on ____, __________, 202___ in ___________________________________, __________
(city) (state)
Signature of Authorized Officer or Agent
Printed Name and Title of Authorized Agent:
SUBSCRIBED AND SWORN BEFORE ME ON THIS THE _________ DAY OF _________, 20___.
Notary Public
My Commission Expires:
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 41
SERVICE AGREEMENT
BETWEEN THE
DEKALB COUNTY SCHOOL DISTRICT
AND _______________________
Service Provider: ___________________
Project Name: ___________________
Address: ___________________
___________________
RFP No.: 24-555
Description: FINANCIAL AUDIT SERVICES
41
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 42
THIS SERVICES AGREEMENT and the below referenced documents attached as Exhibits (hereinafter the
“Service Agreement") is made and entered into by and between the DeKalb County School District (hereinafter the “DCSD”)
whose address is 1701 Mountain Industrial Boulevard, Stone Mountain, Georgia 30083 and ________________________
(hereinafter the "Service Provider") whose physical address is ________________________. DCSD and Service Provider are
referred to herein collectively as the “Parties” and individually as a “Party.”
WHEREAS, DCSD desires to retain the services of a competent and qualified Service Provider to provide
_______________________________ services; and
WHEREAS, the DCSD has solicited for these services via an advertised request for proposals and has received
numerous responsive proposals thereto; and
WHEREAS, after review and consideration of all responsive proposals, DCSD intends to engage the Service
Provider to provide _______________________________ services; and
WHEREAS, the Service Provider remains agreeable to provide DCSD the _______________________________
services and represents that it is competent, qualified, capable, and prepared to do so according to the terms and conditions
stated herein;
The Service Agreement consist of:
a. This Service Agreement (Agreement for Services);
b. Request for Proposal (RFP) No. 24-555 (Exhibit A);
c. The Service Provider’s Proposal to the above-numbered RFP, including pricing, and any applicable Scope
of Services and any applicable Payment and Payment Terms Schedule attached except that objections or
amendments by Service Provider that have not been explicitly accepted by DCSD in writing in this Service
Agreement shall not be included in this Service Agreement and shall be given no weight or consideration;
(Exhibit B);
d. Board Directive Signed by the Superintendent and dated ___________ (Exhibit C); and
e. Notice of Award dated ___________ (Exhibit D).
This Service Agreement together with the aforementioned exhibits collectively forms the Service Agreement. All prior and
contemporaneous negotiations and Service Agreements between the Parties on the matters contained in this Service Agreement
are expressly merged into and superseded by this Service Agreement. DCSD shall not be bound by any additional terms and
conditions, including but not limited to, terms and conditions related to any provided service or good, limitations of the Service
Provider’s liability or any other third party's liability, limitation of warranties, packaging, invoices, service catalog, brochure,
technical data sheet, electronic disclosures, electronic Service Agreements, or other document which attempts to impose any
conditions at variance with or in addition to the terms and conditions of this Service Agreement.
Any inconsistency or conflict among the specific provisions of this Service Agreement shall be resolved as follows:
a. First, by giving preference to the specific provisions of this Service Agreement and any change orders or
modifications issued after execution of this Service Agreement;
b. Second, by giving preference to the specific provisions of the RFP attached hereto as Exhibit “A;”
c. Third, by giving preference to the specific provisions of Service Provider’s Proposal, including pricing
and any applicable Scope of Services and any applicable Payment and Payment Terms Schedule attached
hereto as Exhibit “B,” except that objections or amendments by Service Provider that have not been
explicitly accepted by DCSD in writing in this shall not be included in this Service Agreement and shall
be given no weight or consideration.
NOW, THEREFORE, in consideration of the mutual promises, covenants and Service Agreements stated herein, and
for other good and valuable consideration, the sufficiency of which is hereby acknowledged by the Parties, DCSD and the
Service Provider agree as follows:
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 43
ARTICLE 1
PARTIES TO THE SERVICE AGREEMENT
The DCSD’s address and its contact person are:
DeKalb County School District
1701 Mountain Industrial Blvd.
Stone Mountain, GA 30083
Attention: _______________________________
Phone: ____________
Fax: ____________
Email: _______________________
With a copy to:
DeKalb County School District
1701 Mountain Industrial Boulevard
Stone Mountain, Georgia 30083
Attention: Dr. Vasanne S. Tinsley, Interim Superintendent
The Service Provider’s contact information is:
Company Name: _____________________
Address: _____________________
_____________________
Contact Person: _____________________
Title: _____________________
Phone No. Office: _________________________
Email: __________________________
Any notice or consent required to be given by or on behalf of any Party hereto to any other Party hereto shall be in
writing an shall be sent to DCSD or to the Service Provider by (a) registered or certified United States mail, return receipt
requested, postage prepaid, (b) personal delivery, or (c) overnight courier service. All notices sent to the above addresses shall
be binding unless said address is changed, and provided in writing to the other Party, no less than fourteen days before such
notice is sent.
ARTICLE 2
DURATION OF AGREEMENT
2.1 Agreement Term. The term of this Service Agreement begins on the date executed by the last Party to
execute below (hereinafter the “Effective Date”). The performance period for this Service Agreement is one (1) year
from the Effective Date.
2.2 Agreement Renewal. In addition to the base period of one (1) year, there are four (4) one-year optional
renewal terms (each a "Renewal Term") to be exercised at the sole discretion and approval of DCSD. Additionally, as
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 44
required by O.C.G.A. § 20-2-506, this Service Agreement shall terminate absolutely and without further obligation on the
part of DCSD at the close of the calendar year in which it was executed and at the close of each succeeding calendar year
for which it may be renewed, but shall be automatically renewed for each subsequent calendar year during the term unless
DCSD terminates this Service Agreement, by providing Service Provider with thirty (30) days advance notice of
termination prior to the end of the calendar year. Renewal will depend upon the best interests of the DCSD, funding, and
Service Provider’s performance subject to the other termination methods available to the DCSD herein.
2.3 Total Obligation. Pursuant to O.C.G.A § 20-2-506(b), DCSD’s total obligation under this Agreement is as
follows:
$_______________________
ARTICLE 3
SCOPE OF SERVICES
3.1 DCSD does hereby retain Service Provider to furnish those services and to perform those tasks (collectively,
the “Services”) as further described in (i) the DCSD’s Request for Proposal ________, to include all attachments and addenda,
attached hereto as Exhibit “A” and incorporated herein by reference; and (ii) the Service Provider’s final responsive thereto,
attached hereto as Exhibit “B” and incorporated into this Agreement by this reference. A complete copy of the Scope of Work
section of RFP #24-555, to include the Service Provider’s final responsive proposal, is attached as Exhibit “B” and made a part
of this Service Agreement.
3.2 Service Provider shall be solely responsible for the professional quality, accuracy, competence,
methodology, and the coordination of all Services performed pursuant to this Agreement.
3.3 DCSD’s review, approval, or acceptance of any of the Service Provider’s Services shall not be construed to:
(i) operate as a waiver of any rights the DCSD possesses under this Agreement; or (ii) waive or release any claim or cause of
action arising out of the Service Provider’s performance or nonperformance of this Agreement. The Service Provider shall
always remain liable to the DCSD in accordance with applicable law for any and all damages to the DCSD caused by the
Service Provider’s breach of this Agreement.
ARTICLE 4
COMPENSATION
4.1 The Service Provider agrees that the compensation for all services under this Service Agreement shall be
the specific price set forth in the attached Exhibit “A” and Exhibit “B.” There shall be no add-on charges of any kind.
ARTICLE 5
WORKING RELATIONSHIP
5.1 The Service Provider will function in cooperation with the DCSD’s designated representative, which is set
forth in Article 1 of this Service Agreement. The Service Provider will consult with the DCSD’s representative before finalizing
recommendations or taking action at Program milestones or other key decision points. The Service Provider shall fully
cooperate with the DCSD and, if applicable, the DCSD’s representative or designee. Such cooperation shall include, without
limitation, providing any requested information to the DCSD’s representative and advising, meeting with, consulting with, and
coordinating with the DCSD’s representative.
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 45
5.2 The DCSD shall have the right, at its sole discretion, to demand and require the Service Provider to remove
any employee or subcontractor working for the Service Provider on the Program and to replace the employee or subcontractor
without cost or liability to the DCSD.
5.3 For purposes of safety and otherwise, the Service Provider, at all times, shall ensure its ability to thoroughly
and clearly communicate, in any and all necessary languages, with the DCSD representative and with the Service Provider’s
employees, agents, representatives, and subcontractors. The Service Provider agrees to employ one or more supervisory-level
personnel capable of thoroughly and clearly communicating, in any and all necessary languages, with the DCSD’s
representative and with the Service Provider’s employees, agents, representatives, and subcontractors, and that such
supervisory-level and language-capable personnel shall be stationed at and assigned to the location(s) or site(s) where, and at
all times when, any and all work or services under this Service Agreement shall be performed.
5.4 The Service Provider shall ensure that any and all electronic devices, computers, software, hardware,
equipment and other similar and related items that are utilized by the Service Provider, or any entity or person under the Service
Provider’s supervision or control, do not harm, or allow harm, to the DCSD’s computers, systems, networks, and technology.
The Service Provider shall take any and all measures possible to protect the DCSD’s computers, systems, networks, and
technology from viruses and other malicious codes.
ARTICLE 6
INVOICING AND AGREEMENT PRICE
6.1 Invoices. The Service Provider shall submit invoices, to DCSD, for services rendered pursuant to the attached
Exhibit “A” and Exhibit “B.” Invoices will be paid by DCSD within thirty (30) days after receipt of the invoice from the Service
Provider. All invoices shall be submitted by Service Provider shall be submitted to: Ms. Carla Smith, Vendor Services
Executive Director, DeKalb County School District, 1701 Mountain Industrial Boulevard, Stone Mountain, Georgia, 30083.
6.2 Agreement Price. DCSD shall pay, and the Service Provider shall accept, as full and complete payment for
the Contractor's timely performance of its obligations hereunder the fixed price listed in Section 2.3. The price set forth in
Paragraph 2.3 shall constitute the Agreement Price, which shall not be modified except where evidence acceptable to DCSD
of changed market conditions and indices is produced. Price modification requests may only be made once annually and, if
approved, will only become effective upon the next renewal of the Agreement. Any such proposed price escalation /de-
escalation must be presented in writing with substantiating proof to DCSD, for approval, a minimum of ninety (90) days prior
to taking effect at the next renewal of the Agreement.
ARTICLE 7
CANCELLATION OR TERMINATION BY DCSD
7.1 DCSD reserves the right to cancel or terminate this Service Agreement at any time for any reason, with
notice in writing to the Service Provider. In the event of cancellation or termination, the DCSD shall pay to the Service Provider
all compensation earned for actual services rendered. Any cancellation or termination by DCSD shall be effective within thirty
(30) business days of the receipt of such cancellation or termination to Service Provider by DCSD.
7.2 Upon termination of this Service Agreement, the Service Provider shall:
7.2.1 Cease work under the Service Agreement and take all necessary or appropriate steps to limit
disbursements and minimize costs
7.2.2 Immediately cease using and return to the DCSD, any personal property or materials, whether
tangible or intangible, provided by the DCSD to the Service Provider
7.2.3 Cooperate in good faith with the DCSD and its employees, agents and contractors during the
transition period between the notification of termination and the substitution of any replacement
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 46
contractor(s); and
7.2.4 Immediately return to the DCSD any payments made by the DCSD for Services that were not
delivered or rendered by the Service Provider.
ARTICLE 8
INDEPENDENT CONTRACTOR
8.1 The Service Provider and its employees shall perform as an independent contractor and not an employee or
representative of the DCSD. The Service Provider retains sole and exclusive liability for all contributions, taxes or payments
required to be made on account of the Service Provider’s employees under federal or state income tax laws, unemployment and
workers’ compensation acts, social security acts, and all other legislation requiring employer contributions or withholdings.
8.2 The Service Provider shall maintain strict discipline among all personnel employed at
DCSD, nor shall any person employed on any Program site have in his or her possession any drugs, alcohol or firearms.
Unprofessional conduct, including but not limited to horseplay, wrestling, and fighting, shall not be permitted or allowed. No
employee, subcontractor or representative of the Service Provider shall use any tobacco product while at any Program site, on
any property owned by DCSD or at any function or event sponsored by or held on behalf of DCSD.
8.3 The Service Provider agrees that the Service Provider is not an employee of DCSD for purposes of the Patient
Protection and Affordable Care Act, 42 U.S.C. § 18001, et seq. (“ACA”), or for any other purpose. The Service Provider
agrees that the Service Provider will be responsible for reporting requirements under the ACA and certifies that the Service
Provider has their own individual health plan coverage. The Service Provider agrees that the Service Provider shall make the
necessary federal, state, and local filings and returns as required by law at the appropriate times, including, but not limited to,
federal, state, and local income tax (including estimates), filings and returns required by the Self-Employment Contribution
Act, and any other filing or return, required by federal, state, or local government. With respect to ACA compliance obligations,
Service Provider acknowledges and agrees that:
• Service Provider is responsible for filing Form 1094-C and Form 1095-C with respect to all
assigned workers assigned to DCSD;
• Service Provider is responsible for compliance with Internal Revenue Code Section 4980H
with respect to assigned workers;
• If requested by DCSD in connection with any governmental audit or inquiry, Service Provider
will cooperate in furnishing DCSD with detailed information on assigned workers as
reasonably needed for DCSD to respond to such audit or inquiry, and at no additional charge;
• Service Provider will offer health plan coverage to assigned workers (and their dependents)
that complies with the ACA's minimum value and affordability requirements and, during the
term of their staffing Service Agreement; and
• In addition to any existing indemnification obligations set forth in Article 20, herein, Service
Provider agrees to reimburse DCSD for any penalty or tax imposed against DCSD with respect
to any assigned worker, and to indemnify and hold harmless DCSD against all liabilities,
penalties and fees that may be imposed upon DCSD, under Internal Revenue Code Section
4980H(a) or (b); provided that DCSD will provide prompt notice to Service Provider of its
receipt of any notice of assessment of penalty or taxes under Code Section 4980H and Service
Provider will cooperate fully with DCSD in contesting such assessment and accepting
responsibility for its assigned workers.
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 47
ARTICLE 9
RESPONSIBILITY FOR SERVICES
9.1 In the performance of this Service Agreement, the Service Provider warrants that it shall consistently render
its best efforts and shall exercise that degree of skill and care which others would exercise in like circumstances and that its
Services will be performed without errors or omissions. Service Provider shall be responsible for the accuracy of its Services
and any error and/or omission made by the Service Provider in any work under this Service Agreement. Services performed
by the Service Provider shall be subject to review and acceptance in stages as required by the DCSD. Acceptance shall not
relieve the Service Provider of its professional obligation to correct, at Service Provider’s own expense, any errors in the S.
9.2 If Services performed by the Service Provider fail to meet the standards set forth in Paragraph 9.1, the DCSD
may elect to have the Service Provider re-perform, or cause to be re-performed, at no cost to the DCSD any of the Services
which fail to meet said standards where: (i) such failure appears during the performance of the Service Provider’s Services or
within one year from the date of completion of the Service Provider’s Services, and (ii) the DCSD notifies Service Provider of
any such failure within sixty (60) days of the time that the failure becomes apparent. This Paragraph 9.2 shall not be interpreted
to limit the right of the DCSD to pursue and obtain any and all other remedies against the Service Provider at law or in equity.
9.3 Service Provider warranties that any goods to be produced to or delivered to DCSD during the course and
scope of work for this Program will be of merchantable quality, free from defects in materials and workmanship.
9.4 DCSD acknowledges that the Service Provider shall be entitled to rely on the accuracy and currency of
information supplied by the DCSD or by any of the DCSD’s contractors or consultants, or available from generally accepted
reputable sources.
9.5 DCSD MAKES NO OTHER WARRANTIES, EXPRESS OR IMPLIED.
ARTICLE 10
OWNERSHIP OF WORK PRODUCT
10.1 Any reports, recommendations, estimates, specifications, drawings, technical data, sketches, computer
software, and all other information developed, created, procured or requested by the Service Provider in connection with its
performance under this Service Agreement (the “Information”) shall be the property of the DCSD. In entering into this Service
Agreement, the Service Provider hereby transfers to the DCSD all rights, title, and interest, including the copyright, in and to
the Information.
10.2 Any reports, recommendations, estimates, specifications, drawings, technical data, sketches, computer
software, and all other information developed by equipment vendors or other third parties that relate to the Program shall be
the property of the DCSD. This provision shall not act to transfer rights of DCSDs of standard software or specification
packages for which copyright is retained by the developer.
10.3 All original technical data, evaluations, reports and other work product of the Service Provider shall be
delivered to the DCSD upon the completion, cancellation or termination of Services under this Service Agreement within three
(3) business days of such completion, cancellation or termination. The Service Provider may retain one (1) copy of all
documents produced by the Contractor for its permanent file.
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 48
ARTICLE 11
ACCOUNTING AND RECORDS
11.1 The Service Provider shall maintain a system of accounting and record keeping for all Services. Further, the
Service Provider will allow the DCSD’s inspection of necessary supporting receipts and documentation for audit purposes for
a period of six (6) years after completion of Services provided under this Service Agreement.
ARTICLE 12
COMPLIANCE WITH LAWS
12.1 The Service Provider shall comply with all federal, state and local laws, regulations, ordinances, and DeKalb
County Board of Education policies that are in any way applicable to the performance of its Services under this Service
Agreement including but not limited to laws governing health, safety, the protection or preservation of the environment, and
occupational licensing.
ARTICLE 13
EQUAL EMPLOYMENT OPPORTUNITY
13.1 The Service Provider will not discriminate against any worker, employee or applicant for employment
because of race, color, religion, sex, national origin, age, citizenship status, veteran status, sexual orientation or handicap. The
Service Provider will take affirmative action to ensure that applicants are employed, and that workers are treated during
employment, without regard to their race, color, religion, sex, national origin, age, citizenship status, veteran status, sexual
orientation or handicap. Such action shall include, but not be limited to the following: employment, upgrading, demotion, or
transfer, recruitment, or recruitment advertising; layoff or termination; rates of pay or other forms of compensation; and
selection for training, including apprenticeship.
ARTICLE 14
CONTINGENCY FEES
14.1 The Service Provider represents that it has not employed and shall not employ any person other than its own
principals and employees to solicit this Service Agreement or any contract with the DCSD, and that it has not and shall not pay
any person other than its own principals and employees any fee, commission, percentage, gift or other consideration contingent
upon or resulting from the award or making of this Service Agreement or any other contract with the DCSD
ARTICLE 15
SUBCONTRACTORS
15.1 Service Provider shall manage all work and Services performed under this Service Agreement. Upon the
DCSD’s prior written consent, the Service Provider may subcontract all or part of the Services to be provided. In such event,
the rights and obligations of the Service Provider and the DCSD will not be diminished.
15.2 All of the Service Provider’s Subcontractors shall be directly responsible to Service Provider and shall be
under the Service Provider’s direct supervision. The Service Provider shall be as fully responsible and accountable to the DCSD
for the acts and omissions of its Subcontractors and of persons either directly or indirectly employed by Subcontractors in the
performance of Services under this Service Agreement as the Service Provider is for the acts and omissions of persons it directly
employs. Other than the DCSD being a third-party beneficiary to any Service Agreement between the Service Provider and its
Subcontractors, no other contractual relationship between DCSD and any subcontractor is created by any provision contained
in this Service Agreement.
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 49
15.3 If the Service Provider utilizes Subcontractor(s) with respect to this Service Agreement then the Service
Provider will require Subcontractor(s) to comply with all terms and conditions of this Service Agreement including, but not
limited to the insurance requirements. The Contractor shall require all Subcontractors to supply a certificate of insurance as
required herein before the Subcontractor commences any work.
ARTICLE 16
SUCCESSORS AND ASSIGNS
The Service Provider shall not assign its rights hereunder, excepting its right to payment, nor shall it delegate any of
its duties hereunder without the written consent of the DCSD. Subject to the provisions of the immediately preceding sentence,
each Party hereto binds itself, its successors, assigns and legal representatives to the other and to the successors, assigns and
legal representatives of such other Party.
ARTICLE 17
INSURANCE
17.1 The Service Provider and all Subcontractors shall maintain insurance in the types and coverage amounts
shown below, which insurance shall provide coverage for Service Provider during the term of this Service Agreement. Prior
to the date the Service Provider signs this Service Agreement, the Service Provider shall provide the DCSD with (i) an
endorsement from the insurer naming the DeKalb County School District and The DeKalb County Board of Education as an
additional insured under the liability policies and (ii) certificate(s) verifying that these insurance coverages and limits are in
force. Additional certificates of insurance shall be provided whenever individual policies are renewed (or replaced) on their
anniversary date and at such other times as the DCSD requests.
17.2 If the Service Provider is a joint venture involving two (2) or more entities, then each independent entity
shall satisfy the limits and coverages specified below or the joint venture will be a named insured under each respective policy
specified.
17.3 The insurance requirements of this Service Agreement are:
Type of Insurance Coverage Limits
Workers Compensation $1,000,000
Employer’s Liability $1,000,000 annual aggregate
Comprehensive General Liability $2,000,000 annual aggregate
Including Contractual Liability, $1,000,000 per occurrence
Bodily Injury and Property Damage
Comprehensive Auto Liability $2,000,000 annual aggregate
Bodily Injury and Property Damage $1,000,000 per occurrence
Covering Owned, Hired and Non-Owned Autos
Professional Liability
Umbrella or Excess Insurance
17.4 The Service Provider waives all rights, including rights of subrogation, against the DCSD and its respective
directors, officers, partners, Board Members, officials, agents, insurers, subcontractors, consultants and employees for damages
covered by any type of insurance during and after the completion of the Work.
17.5 Certificates of Insurance must be executed with the following provisions:
(a) Certificates to contain policy number, policy limits, and policy expiration date of all policies issued in
accordance with this Service Agreement;
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 50
(b) Certificates to contain the project number, location of property, name of property and operations
information to which the insurance applies;
(c) Certificates are to be issued to:
DeKalb County School District
DeKalb County Board of Education
1701 Mountain Industrial Blvd.
Stone Mountain, GA 30083
Attention: Risk Management Department
(d) Certificates shall state that the policy or policies shall not expire, be cancelled or altered without at least
sixty (60) days prior written notice to the DCSD.
(e) Service Provider shall be responsible and have the financial wherewithal to cover any deductibles or
retentions included on the certificate of insurance.
ARTICLE 18
ILLEGAL IMMIGRATION REFORM AND ENFORCEMENT ACT OF 2011
18.1 The Illegal Immigration Reform and Enforcement Act of 2011 applies to and is a requirement for all DCSD
Contracts for physical performance of services (i.e. public works contracts).
18.2 Service Provider’s compliance is set forth in Exhibit “B”. The Service Provider warrants and represents that
evidence of the Service Provider and their subcontractor(s)’ compliance by completing the following forms is included in
Exhibit “B” and incorporated herein as reference:
(a) Immigration and Security Certification
(b) Contractor Affidavit
(c) Subcontractor Affidavit
(d) Sub-Subcontractor Affidavit
ARTICLE 19
TERMINATION FOR CAUSE
19.1 Either Party hereto may terminate this Service Agreement upon giving seven (7) days prior written notice to
the other Party in the event that such other Party substantially fails to perform its material obligations set forth herein. Any
Party seeking to terminate this Service Agreement for cause shall, as a condition precedent to the termination of this Service
Agreement, provide the other Party written notice specifically describing its failure to perform its material obligations and
allow that Party thirty (30) days after receipt of the notice in which to cure any performance deficiency.
ARTICLE 20
INDEMNIFICATION
20.1 The Service Provider agrees to hold harmless and indemnify the DCSD, its Board, officers, employees and
representatives (herein “Released Parties”) from and against any and all liability, claims, actions, causes of action, losses,
damages, demands, suits, judgments, costs and expenses arising out of bodily injury (including death) to persons, damage to
property, or financial loss, including, but not limited to, any and all costs, expenses, legal fees and liabilities, incurred in and
about investigation, defense or prosecution thereof, to the extent caused in whole or in part by a negligent act, error or omission
of the Service Provider or any subcontractor(s), or as a result of defective Services under this Service Agreement.
20.2 The Service Provider further agrees to release, indemnify, defend and hold harmless the Released Parties
from any and all claims, demands, rights, liabilities and causes of action inuring to the Service Provider from events over which
the Released Parties exercise no control. The Service Provider further agrees to indemnify, defend and hold harmless the
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 51
Released Parties from any and all claims, demands, rights, liabilities and causes of action arising out of DCSD’s performance
under this Service Agreement.
ARTICLE 21
AGREEMENT ADMINISTRATION
21.1 DCSD and the Service Provider have each appointed certain individuals whose names and phone numbers
appear in Article 1 to be their respective representatives in the administration and performance of this Service Agreement. The
DCSD’s representative shall have no power or authority to change this Service Agreement, or to execute or agree to any change
orders. The DCSD may change its representative or declare a designee by written notice to the Service Provider.
21.2 To be binding against the DCSD, and as a condition precedent thereto, any addition, deletion or modification
to the terms of this Service Agreement must be in writing and signed by the DCSD. The Service Provider acknowledges that
the DCSD does not, and will not be deemed to, waive this condition precedent under any circumstances.
21.3 Failure of the DCSD or the Service Provider to insist in any one or more instances on performance of any of
the terms and conditions of this Service Agreement, or to exercise any right or privilege contained in this Service Agreement
or the waiver of any breach of the terms and conditions of this Service Agreement, shall not be considered as creating or
constituting a waiver of any such terms, conditions, rights or privileges, and the same shall continue and remain in force and
effect.
21.4 The Service Provider and the DCSD will adhere to all applicable health and safety laws, rules and regulations
including Occupational Safety and Health Administration’s (“OSHA”) Rules and Regulations effective at the time the work
was performed.
21.5 This Service Agreement shall be governed by the laws of the State of Georgia.
ARTICLE 22
PUBLIC RECORDS
22.1 The laws of the State of Georgia, including the Georgia Open Records Act, as provided in O.C.G.A. Section
50-18-70 et seq., require procurement records and other records to be made public unless otherwise provided by law.
ARTICLE 23
FORCE MAJEURE
23.1 The Service Provider will not be responsible or liable in any way for delay or failure to perform its obligations
under this Service Agreement during any period which performance is prevented or hindered by conditions reasonably beyond
its control, acts of God, fire, flood, and other unusually adverse weather conditions, war, embargo, explosions, riots, laws, rules,
regulations and order of any governmental authority.
ARTICLE 24
CAPTIONS
24.1 The headings in this Service Agreement are for the convenience of the Parties hereto and shall in no way
affect the construction or interpretation of this Service Agreement or any part hereof.
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 52
ARTICLE 25
ENTIRE SERVICE AGREEMENT
25.1 This Service Agreement constitutes the entire and exclusive Service Agreement between the Parties with
reference to the Services and supersedes any and all prior communications, discussions, negotiations, understandings, or
Service Agreements. This Service Agreement may be amended only by a writing signed by both the DCSD and the Service
Provider. The signature of Service Provider below, represents to DCSD that he/she is duly authorized to execute and deliver
this Service Agreement on behalf of Service Provider.
ARTICLE 26
MISCELLANEOUS
c. 26.1 Unless otherwise expressly provided to the contrary in this Service Agreement, the term “day” shall
mean calendar day.
d. 26.2 Any claim, dispute or other matter in question arising out of or related to this Service Agreement shall
be subject to mediation as a condition precedent to the institution of legal or equitable proceedings by either party. If such
matter relates to or is the subject of a lien arising out of the Service Provider’s services, the Service Provider may proceed in
accordance with applicable law to comply with the lien notice or filing deadlines prior to resolution of the matter by mediation.
The DCSD and Service Provider shall endeavor to resolve claims, disputes and other matters in question between them by
mediation which, unless the parties mutually agree otherwise, shall be in accordance with the Mediation Rules of the American
Arbitration Association currently in effect. Request for mediation shall be filed in writing with the other Party to this Service
Agreement and with the American Arbitration Association. The request may be made concurrently with the filing of a civil
action but, in such event, mediation shall proceed in advance of legal or equitable proceedings, which may be stayed pending
mediation for a period of 60 days from the date of filing, unless stayed for a longer period by Service Agreement of the parties
or a court order. The Parties shall share the mediator’s fee and any filing fees equally. The mediation shall be held in the place
where the Program is located, unless another location is mutually agreed upon. Subject to the express approval of the DeKalb
County Board of Education, agreements reached in mediation shall be enforceable as settlement agreements in any court having
jurisdiction thereof.
e. 26.3 The exclusive venue for any civil action arising out of or related to this Service Agreement shall be in
the federal, superior, or state courts of DeKalb County, Georgia. If any civil action is instituted to interpret, enforce or rescind
this Service Agreement, the prevailing party in such lawsuit shall be entitled to recover, in addition to any other relief awarded,
its reasonable attorney fees and other fees, costs, and expenses of every kind, incurred in connection with the lawsuit.
f. 26.4 If any provision of this Service Agreement or the application thereof to any person or circumstance
shall to any extent be held invalid, then the remainder of this Service Agreement or the application of such provision to persons
or circumstances, other than those as to which it is held invalid, shall not be affected thereby, and each provision of this Service
Agreement shall be valid and enforced to the fullest extent permitted by law.
g. 26.5 This Service Agreement may be executed in several counterparts, each of which shall be deemed an
original, and all such counterparts together shall constitute one and the same Service Agreement. A scanned or photocopy of
an original signature shall be deemed an original for purposes of this Service Agreement.
26.6 Service Provider, and all personnel of Service Provider, agree to a background check. The Service Provider, and
all personnel of Contractor, shall undergo the same criminal background check, within the last 365 days, as required by DCSD
employees. Such background checks will be performed by DCSD at the expense of the Service Provider. Additionally, any
charges against the Service Provider, or personnel, may be deemed unacceptable in DCSD’s sole discretion regardless of
whether dismissed, expunged, sealed, removed from the record, treated as a “first offender” or dead docketed. Upon receipt
and evaluation of DCSD’s background check results, DCSD may demand that the personnel named in the check result, not
provide services to DCSD premises. Any failure of the Service Provider, or personnel, to obtain a criminal records background
check through DCSD, as stated herein, may result in termination of any resulting contract between Service Provider and DCSD.
Confirmation of background checks must be submitted in writing prior to commencement of any services to DCSD to: Ms.
Carla Smith, Purchasing Manager III, DeKalb County School District, 1701 Mountain Industrial Boulevard, Stone Mountain,
Georgia, 30083.
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 53
26.7 Service Provider shall obtain prior written approval from DCSD’s Department of Communications before the
distribution of any news, press release or any marketing materials, by Service Provider, which mentions DCSD, DeKalb County
Board of Education, or any of the schools or centers within DCSD, or uses DCSD’s logo or trademark. All requests for prior
written approval shall be sent to: Communications Department, DeKalb County School District, 1701 Mountain Industrial
Blvd., Stone Mountain, Georgia, 30083.
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 54
IN WITNESS WHEREOF, the DCSD and the Service Provider, agreeing to the above terms and conditions and
intending to be legally bound and each acting through persons duly authorized, have placed their signatures on
duplicate original copies of this Service Agreement.
DCSD: SERVICE PROVIDER:
DEKALB COUNTY SCHOOL DISTRICT _________________________
By: By:
[Signature] [Signature] [SEAL]
Dr. R. Stephen Green, CEO and Superintendent Print Name:______________________________
Title:_______________________________
1701 Mountain Industrial Blvd __________________
Stone Mountain, GA 30083 __________________
Address
__________________________________ __________________________________
[Date of Execution] [Date of Execution]
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 55
EXHIBIT “A”
DeKalb County School District RFP No. 24-555
For
Financial Audit Services
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 56
EXHIBIT “B”
Service Provider’s Proposal including pricing
and any applicable Scope of Services
and any applicable Payment and Payment Terms Schedule
attached except that objections or amendments by the
Service Provider that have not been explicitly accepted by DCSD in Writing In this Service
Agreement and Contract shall not be included in the Contract Documents Or this
Service Agreement and shall be given no weight or consideration
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 57
EXHIBIT “C”
DeKalb County Board of Education Directive
Signed by the Superintendent and dated ________________________
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 58
EXHIBIT “D”
Notice of Award Letter Dated ______________________
RFP 24-555 FINANCIAL AUDIT SERVICES PAGE 59
END OF EXHIBITS
RFP ##-### SOLICITATION TITLE PAGE 60
Attachment I
RFP 24-555
Financial Audit Services
SIGNATURE PAGE
I certify that I have read this RFP document in its entirety and agree to conform to and comply with the
terms, conditions and requirements of this RFP. I also certify that I am a duly appointed official of the
offering company with the authority to authorize and engage this RFP submittal. Further, I certify that the
contents of the response to this RFP are true, accurate and complete.
Doug Moses
______________________________ Partner
_______________________________
Printed Name/Engaging Authorized Position/Title
Company Official
Mauldin & Jenkins, LLC
_______________________________
Offeror’s Company Name
_______________________________ ________________________________
dmoses@mjcpa.com
Signature/Engaging Authorized E-mail address
Company Official
(770) 955-8600
________________________________
Telephone Number
July 11, 2023
______________________________
Date
RFP ##-### SOLICITATION TITLE PAGE 61
END OF RFP
Q & A Response
The purpose of this document is to provide answers to vendor questions. Please
see Questions and Answers included herein.
Solicitation Number: RFP 24-555 Solicitation Title: Financial Audit Services
Requesting Department: Date: July 3, 2023
Division of Finance
Buyer: RFX Initially Posted to Internet:
Carla L. Smith June 15, 2023
eMail Address: Telephone:
solicitationquestions@dekalbschoolsga.org 678-676-0532
RESPONSES MUST BE RECEIVED IN THE PURCHASING DEPARTMENT:
DEADLINE TIME - Before 2:00 PM, Tuesday, July 11, 2023
VIRTUAL PUBLIC BID OPENING - At 3:00 PM, Tuesday, July 11, 2023
RESPONSES TO BE OPENED: Beginning 3:00 PM EST, Tuesday, July 11, 2023
Via Microsoft Teams
DeKalb County School District
Purchasing Department
1701 Mountain Industrial Boulevard
Stone Mountain, GA 30083
# Questions Referenced RFX Answers
Section
1. 1In our review of the Request for Proposal Page 19: The letter “C” is within the correct sequence for
. (RFP), Page 26 begins with letter “C. Part III, Scope of Part III Scope of Work.
Work
Company Profile”. Was that intended or is
Reference Page 19 for
there a page missing that contains letter “A” Page 29: Letter A: Purpose/ Project Overview
and “B”? We noted that on Page 27 there Attachment A Letter B: Project Scope of Work to include the
was a mention of “Methodology & Approach” subject titles with the alphabet sequence.
and “Quality and Experience” but those were
not mentioned on the previous pages. The “Methodology & Approach” and “Quality and
Experience” reference on Page 29 as Attachment
“A. “
2. In our review of the RFP, we noted that the The District completes the Annual Comprehensive
School District would like assistance and Financial Report yearly. The most recent
published report covers FY 2021 (July 1, 2020, to
guidance for obtaining the Certificate of
June 30, 2021). That report (two parts) can be
achievement for Excellence in Financial found on the District website here -
Reporting awarded by Government Finance https://www.dekalbschoolsga.org/leadership/
Officers Association and the Certificate of
Excellence in Financial Reporting by School The FY 2022 (July 1, 2021, to June 30, 2022)
Systems awarded by the Association of ACFR is currently under audit. The FY 2022 ACFR
is being finalized and should be posted on the
School Business Officials. It does not appear
District website early next week (July 3-7, 2023) -
an Annual Comprehensive Financial Report https://www.dekalbschoolsga.org/leadership/
has been prepared in the past few years. Is
that something the School District is planning
# Questions Referenced RFX Answers
Section
to prepare in for Fiscal Year 2023?
3. Has the Fiscal Year 2022 financial No. The FY 2022 (July 1, 2021, to June 30, 2022)
statements and Single Audit Report been ACFR is currently under audit. The FY 2022 ACFR
issued? If so, can a copy of those be is being finalized and should be posted on the
provided? District website (July 3-7, 2023)
https://www.dekalbschoolsga.org/leadership/
4. Is the School District prepared to implement Yes. The Financial Reporting team is working on
GASBS No. 96, Subscription Based this implementation, with the assistance of
consultants. The District has contracted with
Information Technology Arrangements
DebtBooks to implement.
(SBITA)? Have all of the SBITA contracts
been obtained and analyzed for
implementation? Are you using a software to
help with the implementation?
5. Does the RFP request the auditor to prepare Yes, the District request assistance with financial
the financial statements? If not, does the statement preparations. Recent years this has
been completed in-house.
School District prepare the financial
statements or does the School District
outsource this function? If the financial
statement preparation is outsourced, what
were the fees paid for this service for the
past 3 fiscal years?
6. Can the buyer comment on the reason for Reference Addendum No. 1 Attachment for the
the requirement to provide elevator revised solicitation document.
Not Applicable
inspection, testing, maintenance and repair
services?
7. Can the buyer provide a copy of the 2022 No. The FY 2022 (July 1, 2021, to June 30, 2022)
audited financial statements? ACFR is currently under audit. The FY 2022 ACFR
is being finalized and should be posted on the
District website early next week (July 3-7, 2023) -
https://www.dekalbschoolsga.org/leadership/
8. Should the offeror be aware of any certain Page 28, Part III, Reference Letter I. “Required Content/ Document
page limit to the proposal? Scope of Work Checklist”
9. Should the offeror be aware of a certain font Page 28, Part III, Reference Letter I. “Required Content/ Document
size to the proposal? Scope of Work Checklist”
10. Can the buyer identify and make known how
many current personnel are on the existing This is a new contract.
contract?
11. Can the buyer disclose any significant No. The FY 2022 (July 1, 2021, to June 30, 2022)
challenges with audits in years past? ACFR is currently under audit. The FY 2022 ACFR
is being finalized and should be posted on the
District website early next week (July 3-7, 2023) -
https://www.dekalbschoolsga.org/leadership/
12. Can the buyer advise the offeror the prior Previous audits have been completed with no audit
year audit fee and hours it took to complete fee charged. The FY22 audit begin October 2022
# Questions Referenced RFX Answers
Section
the audit? with substantial work completed by March 2023.
The exit conference and ACFR release are
scheduled for June 2023.
13. Are there any specific dates where auditors Auditors would be permitted onsite during District
would not be permitted to be onsite? business days and hours. Known closed days for
Fall 2023 are Labor Day (9.4), Thanksgiving Break
(11.23-24), and Christmas Break (12.25-1.1)
14. Can the buyer advise the offeror how long Approximately 9 months from start of fieldwork to
the audit took in 2021 and 2022? exit conference and ACFR release for both fiscal
years.
15. Can the buyer advise the offeror if the past Previous audits have been completed with no audit
two audits were completed on-time and fee charged, therefore, there hasn’t been a budget
to consider. Previous audits haven’t been
within budget?
completed timely.
16. Can the buyer advise the offeror if any No significant changes have occurred with the
significant changes have occurred within the team responsible for producing the ACFR and
supporting the audit team.
finance team over the past 2 years?
17. Can the buyer advise the offeror if any audit No. The FY 2022 (July 1, 2021, to June 30, 2022)
adjustments were made from last years ACFR is currently under audit. The FY 2022 ACFR
is being finalized and should be posted on the
audit?
District website early next week (July 3-7, 2023) -
https://www.dekalbschoolsga.org/leadership/
18. Can the buyer advise the offeror the prior Previous audits have been completed with no audit
year audit fee and hours it took to complete fee charged. The FY22 audit begin October 2022
with substantial work completed by March 2023.
the audit?
The exit conference and ACFR release are
scheduled for June 2023.
19. Can the buyer advise the offerors who are An email request will be sent to offerors who
not selected the best process and point of submitted a bid response with the option to
schedule a debrief meeting after the solicitation has
contact to reach regarding a debriefing?
been awarded to the potential offeror.
20. Can the buyer advise the offeror on the dates The FY22 audit begin October 2022 with
and duration of fieldwork for the current substantial work completed by March 2023. Most
work was completed remotely. The exit conference
contract year in process?
and ACFR release are scheduled for June 2023.
21. Can the buyer advise the offeror on the
number of hours of technical assistance that N/A – No technical assistance was provided.
was provided by auditors during the past
contract year?
22. Can the buyer advise the offeror whether and Yes, the District request assistance with financial
when the audit firm should be on-site to statement preparations.
perform the year-end work?
23. Can the buyer advise the offeror on when the
adjusted trial balance be made available to No Later than 9.30.2023
commence to the planning stage of the
audit?
24. Can the buyer advise the offeror and share a The most recent published report covers FY 2021
copy of the most recent management letter (July 1, 2020, to June 30, 2021). That report (two
parts) can be found on the District website here -
(SAS114) as well as schedule of findings and
https://www.dekalbschoolsga.org/leadership/
questioned costs?
The FY 2022 (July 1, 2021, to June 30, 2022)
ACFR is currently under audit. The FY 2022 ACFR
is being finalized and should be posted on the
District website early next week (July 3-7, 2023) -
# Questions Referenced RFX Answers
Section
https://www.dekalbschoolsga.org/leadership/
25. Can the buyer advise the offeror who will be Yes, the District request assistance with financial
responsible for drafting the financial statement preparations.
statements?
26. Can the buyer advise the offeror the extent to Yes, the District request assistance with financial
which support is needed in compiling statement preparations.
financial statements?