A proposal for
DeKalb County School District
Purchasing Card Audit – RFP 25-604
Primary Contact Secondary Contact
Jamie D. Amos, PhD, CFE, PMP Thomas N. Haldiman, CPA, ACDA, CFE
Manager Managing Director
Phone: 770.377.1887 Phone: 816.221.6300
Submitted by Forvis Mazars
Forvis Mazars, LLP
191 Peachtree Street NE, Suite 2700
Atlanta, GA 30303
404.575.8900
forvismazars.us
October 31, 2024
Mr. Fred Christopher
Procurement Manager III – Non-Capital
DeKalb County School District
1701 Mountain Industrial Boulevard
Stone Mountain, GA 30083
Dear Mr. Christopher:
Forvis Mazars is ready to help the DeKalb County School District (DCSD) with their purchasing card audit. We currently serve
more than 300 education clients and have extensive experience in internal audit and purchasing card expense monitoring. More
importantly, we have a positive working relationship with DCSD through our recent forensic accounting services; this will lessen
the learning curve and save DCSD both time and financial resources. As we combine our knowledge of internal audit of
purchasing card programs and purchasing card expense monitoring, we are confident in our ability to provide DCSD with a
unique combination of in-depth analytic services, knowledge of DCSD’s current financial systems, and an Unmatched Client
Experience®.
Forvis Mazars understands your request for an outsourced internal audit of DCSD’s purchasing card program. We have been
providing internal audit services for more than 30 years. Our approach is to listen to understand your processes and develop a
plan, work collaboratively with you to execute that plan, leveraging data analytics where appropriate and generate an insightful
report with recommendations for stakeholders.
We believe our proposal will help you select our firm for efficient and objective services delivered by experienced professionals.
Please contact us if you have any questions about our proposal.
Respectfully Presented,
Jamie D. Amos, PhD, CFE, PMP Thomas N. Haldiman, CPA, ACDA, CFE
Manager Managing Director
770.377.1887 816.221.6300
jamie.amos@us.forvismazars.com tom.haldiman@us.forvismazars.com
Forvis Mazars, LLP is an independent member of Forvis Mazars Global Limited.
Contents
Addendum 1 .........................................................................................................................................................4
Compliance Information ........................................................................................................................................5
Evaluation Criteria ..............................................................................................................................................10
1. Firm Overview .............................................................................................................................................................. 10
2. Scope of Services ........................................................................................................................................................ 20
3. Firm’s Relevant Experience and Expertise .................................................................................................................. 26
4. Professional References .............................................................................................................................................. 28
RFP Page 5 Requirements .................................................................................................................................33
Offeror E-Verify Affidavit .....................................................................................................................................34
Contractor Affidavit .............................................................................................................................................35
Exceptions to Terms and Conditions ..................................................................................................................36
INFORMATION CONTAINED IN FORVIS MAZARS’ RFP RESPONSE, WHICH IT ASSERTS AS CONFIDENTIAL, IS EITHER
BUSINESS AND/OR PROPRIETARY TRADE SECRET INFORMATION NOT SUBJECT TO DISCLOSURE AS SET FORTH IN
THE STATE OF GEORGIA OPEN RECORDS ACT. SUCH CONFIDENTIAL INFORMATION HAS INDEPENDENT ECONOMIC
VALUE TO FORVIS MAZARS, IS NOT REASONABLY ASCERTAINABLE BY THIRD PARTIES, AND IS THE SUBJECT OF
REASONABLE EFFORTS BY FORVIS MAZARS TO MAINTAIN ITS SECRECY AND/OR CONFIDENTIALITY. SUCH
INFORMATION IN THIS PROPOSAL SHALL BE DESIGNATED WITH THE WORD “CONFIDENTIAL.”
Listening to Understand
Your Needs
Our acceptance of this engagement is subject to completion of our normal client acceptance procedures. Upon acceptance, the actual terms of our engagement will be documented in a separate letter
to be signed by you and us. The information provided in this proposal is intended for informational purposes only and may not be copied, used, or modified, in whole or in part, without Forvis Mazars’
prior written approval. Most statistical information in this proposal is as of June 1, 2023, unless otherwise noted.
Addendum 1
Purchasing Card Audit Forvis Mazars 4
Compliance Information
The submitting company must be licensed by the State of Georgia or otherwise duly licensed in such a
manner as to be able to provide all services specified in this RFP in Georgia and all documents must be in the
name of the submitting company.
Per RFP instructions, we have uploaded a copy of our Georgia business license to the portal.
All employees of the submitting company that are assigned to this project must be either licensed by the State
of Georgia or, if licensed by another state, authorized by Georgia to provide the licensed services in Georgia.
Company must submit copies of all employees’ licenses that will be assigned to this project.
We have provided copies of licenses for our employees who will be assigned to this project. The licenses are organized by
employee name.
Jamie D. Amos, PhD, CFE, PMP
Purchasing Card Audit Forvis Mazars 5
Thomas N. Haldiman, CPA, ACDA, CFE
Purchasing Card Audit Forvis Mazars 6
Diana Munoz-Scaggs, CFE, PMP
Purchasing Card Audit Forvis Mazars 7
Annie Laudick Cortez, CFE, ACDA
Purchasing Card Audit Forvis Mazars 8
Litigation Information: Identify and briefly discuss any instances in the past five (5) years where your contract
was terminated, with or without cause. Provide Owner name, project name and Owner Project Representative
Name and Number. For joint ventures responding to this RFP, provide the above information as it pertains to
the joint venture and for each partner or entity creating said joint venture. If there is no failure or failures to
complete a contract, please include a statement that the Firm has never failed to complete a contract or
contracts or have defaulted or have been declared in default on any contract.
To our knowledge, we have not failed to complete an engagement due to lack of ability on our part to perform the engagement.
Contracts are sometimes terminated, but very infrequently, and we do not track such circumstances. Termination is almost
always due to changes in client circumstances that alter or eliminate the need for our services.
Identify any legal actions that have been filed against your company for services rendered in connection
within the past (5) years. Provide a brief explanation for each occurrence and the outcome/disposition. If there
have been no legal actions filed against your company, please include a statement that the Company has not
had any legal actions filed against them in the past five (5) years.
To avoid litigation, Forvis Mazars maintains an extensive risk management program addressing a multitude of issues ranging
from client acceptance to final working paper and financial statement review. Yet, as with any firm our size, the firm may
experience litigation from time to time. Details of litigation cannot be disclosed pursuant to confidentiality agreements; however,
the results of litigation have never been material to the firm. Currently, there is no substantial litigation outstanding.
Helping You Unlock Additional Value
Purchasing Card Audit Forvis Mazars 9
Evaluation Criteria
1. Firm Overview
a. Provide a full and complete company profile to include, but not limited to Firm’s name, address,
headquarters and or branch office handling this project, as well as primary contact name, title, related
telephone/fax numbers and email address.
Forvis Mazars, LLP (Forvis Mazars) is a Delaware limited liability partnership and an independent member of Forvis Mazars
Global Limited, a leading global professional services network. Forvis Mazars was formed in 2022 through the combination of
two nearly 100-year-old firms, both committed to providing Unmatched Client Experiences®—BKD, established in Kansas City
and Joplin, Missouri, in 1923, and Dixon Hughes Goodman LLP (DHG), established in Norfolk, Virginia, in 1932. The current
name, Forvis Mazars, LLP, was created in 2024 when FORVIS and Mazars created a two-firm network.
Ranked among the largest public accounting firms in the United States, the firm’s 7,000 dedicated team members provide an
Unmatched Client Experience through the delivery of assurance, tax, and consulting services for clients in all 50 states and
internationally through the global network.
Our professionals combine the insight and ideas of multiple disciplines to serve numerous industries, including:
Commercial Products Financial Services Private Client
Construction & Real Estate Healthcare Private Equity
Dealerships Insurance Public Sector
Education Nonprofit Technology & Services
The address of our Atlanta office, which will primarily be handling this project, is 191 Peachtree Street NE, Suite 2700, Atlanta,
GA 30303. As a modern, forward-thinking firm, we have a virtual headquarters with professionals serving in offices throughout
the country to better serve our national client base.
Our primary contact is Jamie D. Amos, PhD, CFE, PMP, Manager. His contact information is listed below:
Telephone: 770.377.1887
Fax: 404.575.8870
Email: jamie.amos@us.forvismazars.com
b. State how many years licensed to do business under the name stated above. Describe firm ownership
structure and history.
Purchasing Card Audit Forvis Mazars 10
While Forvis Mazars was licensed to do business under its current name in June 2024, our legacy firms have a collective 100+
years of experience.
Over 1,800 partners and principals have an ownership interest in Forvis Mazars. Regional managing partners oversee the
operations of each of Forvis Mazars’ six regions, and local managing partners oversee the operations of each of Forvis Mazars’
offices. No person owns more than 5% of Forvis Mazars.
History and Mergers of Legacy Firms
In 1923, Baird, Kurtz & Dobson, LLP (BKD) opened offices in Kansas City and Joplin, Missouri. BKD expanded over the years
and in 2022, merged with Dixon Hughes Goodman, LLC (DHG) to create FORVIS and become one of the largest CPA and
consulting firms in the United States, serving clients in all 50 states and internationally.
Details of BKD’s history include:
1923
Baird, Kurtz & Dobson opens offices in Kansas City and Joplin, Missouri
2001
Baird, Kurtz & Dobson merges with Indianapolis-based Olive LLP, doubling the size of the firm
2011
Waco-based accounting firm Parrish, Moody & Fikes, P.C. joined BKD
2013
Pennsylvania-based accounting firm Malin Bergquist & Co. LLP joined BKD
2014
Chicago-based accounting firm Wolf & Company joined BKD
2015
Wichita-based accounting firm Peterson, Peterson and Goss joined BKD
2016
Iowa- and Wisconsin-based accounting firm Kiesling Associates LLP joined BKD
2017
Denver-based firm Paragon Audit & Consulting, Inc. joined BKD
2018
Portion of Grant Thornton LLP’s Wichita audit and tax practices joined BKD
Fort Worth-based firm Rylander, Clay & Opitz, LLP joined BKD
New York City-based firm Loeb & Troper LLP joined BKD
2019
Austin-based firm Teegardin & Associates CPAs joined BKD
Salt Lake City-based firm Stayner Bates P.C. joined BKD
2020
Dallas-based firm CampbellWilson, LLP joined BKD
2021
Chicago-based Strategic Sourcing Results joined BKD
Indianapolis-based firm Hamernik, LLC joined BKD
2022
Purchasing Card Audit Forvis Mazars 11
Phoenix-based firm Schmidt Westergard & Company, PLLC joined BKD
Merger between BKD and DHG to create FORVIS
2024
Development of a two-firm network between FORVIS and Mazars to create Forvis Mazars Global Limited. In connection
with this, FORVIS acquired the operations of Mazars US.
The oldest predecessor firm to Dixon Hughes Goodman, LLP (DHG) was Goodman & Company, LLP (Goodman) first founded
in 1932. DHG has expanded since then and in 2022, merged with BKD to create FORVIS and become one of the largest CPA
and consulting firms in the United States, serving clients in all 50 states and internationally.
Details of DHG’s history include:
1932
M. Lu Goodman
1945
Goodman, Norman & Company
1959
Dixon and Hauser
1961
Dixon Hauser and Odom
1975
Dixon, Odom & Co.
1997
Dixon Odom PLLC
2004
Dixon Odom PLLC and Crisp Hughes Evans LLP merged and create Dixon Hughes PLLC
2011
Dixon Hughes merged with Goodman & Company to form Dixon Hughes Goodman
2015
Dixon Hughes Goodman LLP shortened the firm's operating name to DHG
2016
Stegman and Company joined Dixon Hughes Goodman
Parke, Guptill & Company merged with DHG
2022
Merger between BKD and DHG to create FORVIS
Forvis Mazars, LLP, was created on June 1, 2024, when FORVIS and Mazars created a two-firm global network.
c. List the number of permanent licensed (if applicable) employees and provide an organizational chart of the
firm. Include management-level employee(s) the firm intends to assign to the project. Include a professional
biographical summary including any certifications/licenses and detailed outline of the role and responsibility
of each employee that will be assigned to the project.
Forvis Mazars has over 7,000 permanent employees. Our firm organizational chart is below.
Purchasing Card Audit Forvis Mazars 12
Engagement Team
We take team selection seriously and have the appropriate team of advisors to meet your needs. Previous experience is a
primary determinant for assigning professionals to your engagement, and we have assigned the following individuals who are
experienced in purchasing card audits and analytics, as well as the DeKalb County School District, to your engagement. Their
resumes that include roles and responsibilities are on the following pages.
Jamie D. Amos, PhD, CFE, PMP – Engagement Executive
Thomas N. Haldiman, CPA, ACDA, CFE – Purchasing Card Data Analytics Executive
Diana Munoz-Scaggs, CFE, PMP – Project Manager
Annie Laudick Cortez, CFE, ACDA – Data Analytics Manager
Caroline Elmer – Data Analytics Consultant
DeAndre Campbell – Senior Consultant
All Forvis Mazars client-facing professionals, including consultants, CPAs, and non-CPAs, are required to complete a specific
number of hours of continuing professional education. These hours can be obtained through firm programs, American Institute of
Certified Public Accountants (AICPA) and state association meetings, sponsored programs, programs presented by other
registered sponsors, and self-study programs to satisfy both the annual in-firm 40-hour requirements and the triennial in-firm
120-hour requirement. In addition, all licensed CPAs are responsible for compliance with all continuing education requirements
of the state board in which they are licensed.
Forvis Mazars employees and contractors who will access Forvis Mazars systems are required to complete an
appropriate background check through a third-party vendor. The employment offer, or contractor, start date is contingent on
the background check. Each background report is carefully reviewed and evaluated in the context of the position, the nature of
any issues identified, and relevant laws. In addition, employees complete a subsequent background check for senior levels of
promotion. Upon request, background checks may be confirmed for the individuals assigned to this engagement.
Purchasing Card Audit Forvis Mazars 13
Jamie D. Amos, PhD, CFE, PMP
Manager/Engagement Executive
770.377.1887
jamie.amos@us.forvismazars.com
Engagement Responsibilities
As the engagement executive for DCSD, Jamie will be responsible for overall project success
including planning, execution, and final product. He will outline the project objectives, work closely with
the client contact, oversee tasks, and monitor project status to see that everything runs smoothly.
Jamie has several years of experience auditing purchase card processes in the public sector including
federal, state, and local government entities and nonprofit agencies. He has reviewed internal controls
around procurement in the private sectors for large, medium, and small organizations.
Experience
Jamie worked on a recent forensic accounting project for the DeKalb County School District and has
knowledge of the DCSD’s policies, procedures and systems. Jamie also works on the internal audits
for DeKalb County. Along with this first-hand knowledge of specific processes and procedures, he
brings more than 20 years of experience in the internal audit, financial management, project
management, and higher education industries. He verifies compliance with established internal control
procedures by examining records, reports, operating practices, policies, and procedures. Jamie
creates tests to assess compliance with operational standards. He manages multimillion-dollar
revenue streams, writes program review for SACS accreditation, and creates business matrices for
department competencies. He exhibits strong values and ethics, with an emphasis on details and
accuracy, and uses effective problem-solving skills to help clients achieve their goals. Jamie is a
team-oriented leader who motivates others to exceed project expectations.
He is a Certified Fraud Examiner (CFE) and a PMP. The CFE credential denotes proven expertise in
fraud prevention, detection, and deterrence.
Jamie is a graduate of Jackson State University, Mississippi, with a B.S. degree in finance; a graduate
of Kennesaw State University, Georgia, with an M.B.A. degree; and a graduate of Hampton University,
Virginia, with a Ph.D. degree in business administration.
Purchasing Card Audit Forvis Mazars 14
Thomas N. Haldiman, CPA, ACDA, CFE
Managing Director/Purchasing Card Data Analytics Executive
816.221.6300
tom.haldiman@us.forvismazars.com
Engagement Responsibilities
As the purchasing card data analytics executive for DCSD, Tom will be responsible for providing input
during the planning process regarding how analytics can be leveraged on this engagement to improve
efficiency and/or effectiveness, as well as overseeing the execution of those analytics. This may may
include Purchasing Card Risk Analytics and other custom analytics necessary to test compliance with
policy.
Experience
Tom worked on a recent forensic accounting project for Dekalb County School District, providing
analytics support related to accounts payable and payroll transactions. Tom is a member of the
Analytics practice unit and focuses on process automation and product development. He oversaw the
development of our Purchasing Card Risk Analytics solution. His passion lies in the development of
innovative solutions by leveraging technology. His experience includes managing large data analytics
projects, creating new solutions to automate processes, and developing new industry-specific
products. His public accounting background also includes forensic investigations, litigation support,
business valuation, and financial statement audits.
Tom joined the firm’s Forensics & Valuation service line in early 2008 and has provided consulting
services to clients in a wide range of industries, including healthcare, manufacturing, financial
institutions, and education. He has experience with embezzlement investigations, including a
$1.2 million embezzlement, and litigation support projects involving disputes totaling billions of dollars.
Tom has unique experience with ticketing operations and has worked with university and professional
sports teams, as well as theater and concert venues, to identify and quantify inappropriate ticket
activity and abuse.
Tom joined the Analytics team in 2016. He has experience using Alteryx, SQL, ACL, IDEA, Tableau,
and Excel software for analysis, data visualization, and process automation. He has customized,
implemented, and helped clients to leverage these tools within their organization.
Tom is a member of the American Institute of CPAs, Association of Certified Fraud Examiners
(ACFE), and Kansas City ACL User Group. He has attained the Alteryx Designer Core Certification
and the ACL Certified Data Analyst (ACDA) certification, which denotes expertise in performing data
analytics with Alteryx and ACL Analytics software, respectively. He also is a CFE.
Tom is a 2006 summa cum laude graduate of Missouri State University, Springfield, with a B.S.
degree in accounting, and a 2007 graduate with an MAcc. degree.
Purchasing Card Audit Forvis Mazars 15
Diana Munoz-Scaggs, CFE, PMP
Manager/Project Manager
804.474.6844
diana.munozscaggs@us.forvismazars.com
Engagement Responsibilities
As the project manager for DCSD, Diana will be responsible for overseeing daily tasks that include
testing, documentation review and analysis, client requests, and other duties for project success.
Diana has participated in purchase card audits for numerous organizations including government
agencies, public sector agencies, and the private sector. She has internal controls review skills and
has provided numerous recommendations to organizations to improve their control environment.
Experience
Diana has worked in the financial services industry for more than 14 years. She possesses critical
knowledge surrounding operational risk management, internal controls, and risk mitigation. Her career
highlights include:
Investigated and reported operational risk events above set thresholds
Assessed operational risk framework to see that current risk mitigation strategies and controls
were appropriate to mitigate identified risk
Provided forensic analysis of general ledger activity to identify operational losses
Helped ensure compliance with federal and state regulations as well as investor requirements
Audited sample of newly originated loans with cures/refunds issued to identify process failures;
this effort drove process and systematic enhancements resulting in process efficiency and
savings greater than $900K
Created training materials and process/procedure documentation
Completed quality validation of charged off transactions to determine root cause and identify
process gaps within multiple lines of business
Identified, documented, requested, and recouped $1.2 million of operational losses from mortgage
investor
Researched and resolved complaints directly from regulators and government agencies including
the Consumer Financial Protection Bureau, Federal Reserve Bank, U.S. Department of Housing
and Urban Development, and Attorney General’s Office
She holds the CFE designation.
Diana is a graduate of Virginia Commonwealth University, Richmond, with a B.S. degree in
accounting.
Purchasing Card Audit Forvis Mazars 16
Annie Laudick Cortez, CFE, ACDA
Managing Consultant/Data Analytics Manager
317.383.4002
annie.laudick@us.forvismazars.com
Engagement Responsibilities
As the purchasing card data analytics manager for DCSD, Annie will be responsible for providing input
during the planning process regarding how analytics can be leveraged on this engagement to improve
efficiency and/or effectiveness, as well as managing the execution of those analytics. This may
include Purchasing Card Risk Analytics and other custom analytics necessary to test compliance with
policy.
Experience
Annie worked on a recent forensic accounting project for Dekalb County School District, providing
analytics support related to accounts payable and payroll transactions. Annie is a member of the
Analytics team who focuses on product development and automation. Annie’s experience includes
developing new products and helping to streamline and automate existing products. She led the
development of our Purchasing Card Risk Analytics solution. She performs analytics to help identify
fraud, waste, and abuse in payment data that can help highlight opportunities for internal control
improvements. Annie has worked in a variety of industries including higher education, public sector,
and commercial products. As part of this work, she regularly works with the Internal Audit practice unit
to help bring a data-driven approach to internal audits. In addition, Annie frequently works alongside
the Forensics & Valuation practice unit, assisting with data-heavy fraud investigations and fraud
prevention projects.
She is a member of the ACFE and has received the CFE designation. In addition, she holds an Alteryx
Designer certification and is an ACDA, which denotes expertise in performing data analytics with
Alteryx and ACL Analytics software. Annie also has experience using SQL, Tableau, and Excel for
data analysis, data visualization, and automation.
Prior to joining Forvis Mazars, Annie served as an SAP consultant at an international accounting firm.
In this role she focused on SAP security and the analytics needed to understand clients’
environments. She can draw upon these analytics skills to better understand Forvis Mazars client data
and provide high-impact insights.
She is a summa cum laude graduate of Marquette University, Milwaukee, Wisconsin, with a B.S.
degree in business administration with a major in information technology.
Purchasing Card Audit Forvis Mazars 17
Caroline Elmer
Consultant/Data Analytics
260.460.4058
caroline.elmer@us.forvismazars.com
Engagement Responsibilities
As the purchasing card data analytics consultant for DCSD, Caroline will be responsible for execution
of the analytics. This may may include Purchasing Card Risk Analytics and other custom analytics
necessary to test compliance with policy.
Experience
Caroline worked on a recent forensic accounting project for Dekalb County School District, providing
analytics support related to accounts payable and payroll transactions. Caroline is a member of the
Analytics team and focuses on performing analytics to identify fraud, waste, and abuse in payment
data that can help highlight opportunities for internal control improvements. She specializes in data
cleansing and product development. Caroline has worked with a variety of industries including public
sector, higher education, and commercial products. She regularly works with the Forensics &
Valuation practice units to assist in data-heavy fraud investigation and in automating completeness
and journal entry testing to service the Audit practice unit.
Caroline has achieved multiple analytics focused certifications including the Alteryx Designer Core
certification and the Microsoft Excel Expert certification. She has created and delivered both firmwide
and analytic professional specific Excel trainings. She also has experience working with visual
analytics reporting in Tableau, pdf conversion with Teammate Analytics, and data processing with
ACL Analytics.
Caroline graduated cum laude from Butler University in Indianapolis, Indiana with a B.S. degree in
business with a double major in management information systems and entrepreneurship & innovation.
Purchasing Card Audit Forvis Mazars 18
DeAndre Campbell
Senior Consultant
816.221.6300
deandre.campbell@us.forvismazars.com
Engagement Responsibilities
As a senior consultant for DCSD, DeAndre will be responsible for performing testing activities and
documentation review. He will obtain an understanding of the rules, regulations, and policies that
govern the organization to help with identifying risk so quality standards are upheld. DeAndre has
experience working in the school system. He is also knowledgeable about purchase cards as a
participant and as someone responsible for overseeing the proper use of purchase cards.
Experience
DeAndre worked on a recent forensic accounting project for DeKalb County School District and has
knowledge of DCSD’s policies, procedures, and systems. A member of the Grants Management
Services practice, DeAndre aids clients from various public sector entities, including the DeKalb
County School District. He has extensive experience managing funds from the following federal
sources: Elementary and Secondary School Emergency Relief Fund (ESSER II, III), CARES Act, and
Title I funds.
DeAndre’s experience managing grants funds includes researching allowable expenditures, managing
budget development, balancing control procedures, and creating innovative ways to spend funds while
facilitating compliance. He has helped to see that expenditures followed pass-through entity
requirements while aligning with federal funding protocol. In addition, he has
conducted technical assistance and training for grantees as well as developed subrecipient monitoring
tools and risk indicators for reporting.
Prior to joining Forvis Mazars, DeAndre worked in the Kansas City Public Schools where he served in
a variety of roles related to administration, budgeting, and finance. As a professional in the public
sector, his responsibilities included financial tracking and reporting, bookkeeping, managing grants,
and overseeing program operations.
DeAndre has a B.S in business administration and management from the University of Central
Missouri, Warrensburg and a M.Ed. in athletic administration from William Woods University.
Purchasing Card Audit Forvis Mazars 19
2. Scope of Services
a. Please provide your company’s detailed methodology and proposed strategy for conducting a purchasing
card audit. The methodology should include but is not limited to the following:
i. A detailed description of your firm’s audit process including data collection, analysis, and reporting.
ii. Proposed schedule to complete the work with timeframes.
i. Our goal is to deliver a comprehensive service offering tailored to DCSD’s needs which includes an assessment of DCSD’s
purchase card policy, purchase card security and purchase card use. We will work collaboratively with you throughout this
process, which will include an initial planning meeting, development of a project plan, regular updates and coordination, and a
comprehensive final report which will highlight the purchasing card program’s strengths, weaknesses and failures. This report
will also include recommendations for remediation, process improvement, ongoing monitoring and transaction assessment.
Phase 1 – Discovery
Objective: During this phase we will first gain a deeper understanding of DCSD’s goals, objectives and specific areas of
concern, by conducting an Initial Planning Meeting with DCSD Internal Audits and Compliance Department personnel. We will
study your current policies and procedures documentation to gain a better understanding of your written policies and procedures
and perform an initial assessment of those policies and procedures. We will also discuss these policies and procedures with
you to understand, from your perspective, where the actual practices may differ from the formal policies and procedures. We will
also gain an initial understanding of the data landscape, including available data sets, potential shortcomings of available data,
and key personnel with a deeper understanding of available data.
The Forvis Mazars team will collaborate with DCSD to identify process owners and key stakeholders to include in subsequent
discussions and walkthrough processes related to the purchasing card program and related data environment. This process will
shape our project plan, define the cadence of updates, determine appropriate coordination with district staff, and identify
opportunities to improve efficiencies and/or effectiveness of the execution of the plan by leveraging analytics where appropriate.
Phase 2 – Interviews & Walkthroughs
Objective: The primary goals of this phase will be to gain a comprehensive understanding of the current processes and relevant
data for testing. We will interview key personnel, walk transactions through the various processes and gain an understanding of
which systems capture what data. Specifically, we will focus on gaining an understanding of the following processes and
relevant data:
Purchase Card Security
Issuance process
Change process, including monitoring and approval
Deactivation process
Monitoring of existing cardholders to see that cards in circulation are accounted for and maintained by authorized users
Purchase Card Use
Review, approval and reconciliation process
Purchasing threshold setting process and monitoring
Purchasing authorization process and monitoring
Process for handling unapproved purchases
Payment of purchasing card bill
We will also document the review, approval and reconciliation process and identify risks and controls in place.
Phase 3 – Data Acquisition
Objective: The goal of this phase is to obtain the relevant data needed for testing. For certain processes or subprocesses, we
will achieve 100% testing by leveraging analytics. For others, we will utilize sampling. We will work collaboratively with you on
which approach is the best fit for which process and subprocess, but will consider availability of data, complexity of the process,
Purchasing Card Audit Forvis Mazars 20
relative level of effort required and risk factors, and other variables. We will utilize Engage for sharing data, which is a secure
online application hosted by Forvis Mazars with easy upload functionality.
Phase 4 – Testing
The focus of this phase is to determine whether the policies and procedures were followed. The specific questions we will
answer during this phase include:
Purchase Card Security
Were all Purchasing Cards issued in accordance with policy?
Were changes to existing cards properly monitored and approved?
Were cards deactivated when employees were terminated?
Were all cards in circulation accounted for and maintained by authorized users?
Purchase Card Use
Were purchasing thresholds effectively set?
Were purchasing thresholds adhered to?
Were purchasing authorizations effectively set?
Were purchasing authorizations adhered to?
Were purchases made in accordance with policy and established procedures?
Were approvals made in accordance with policy and established procedures?
Were unapproved purchases properly identified?
Were unapproved purchases charged back to card assignees?
Were reconciliations performed timely and accurately?
Were payments made timely and accurately?
As part of our testing, we will use our Purchasing Card Risk Analytics solution to identify non-compliant transactions and
transactions at higher risk of being fraudulent, wasteful or abusive. Forvis Mazars has a rich 20 plus year history performing
purchasing card and expense analytics to help identify potential fraud, waste, and abuse, monitor expenses, and identify
potential operational and internal control improvement opportunities. This experience has led us to develop a standard suite of
procedures that analyzes 100% of transactions. Our standard analytics are detailed below.
Identification of transactions occurring on: Dashboards of activity and key results by:
Weekends Employee
Holidays Merchant Category Code
Shopping holidays (Black Friday, Cyber Monday) Merchant
Transactions on employee vacation days Department (if available)
Job type (if available)
Analysis of transactions with:
Location (if available)
High-risk merchants (iTunes, Apple Store, Kindle
Store, PayPal, eBay, Square, and utility charges) Monthly and quarterly trending of spend by:
Unauthorized merchant types (based on client’s Employee
policies) Merchant Category Code
Potential split transactions Merchant
Indications of gift card purchases Department (if available)
Analysis of line-item purchase detail (where Job type (if available)
available) Location (if available)
Monthly limit analysis
Outlier transaction analysis
Purchasing Card Audit Forvis Mazars 21
Phase 5 – Reporting
This phase will pull together everything we’ve learned throughout the engagement into a concise, easy to understand report.
This report will include the following:
An overview of the project
Detail of information considered, including documents reviewed, personnel interviewed, and data obtained
Our assessment of DCSD’s Purchasing Card Policies and Procedures
Documentation of the review, approval and reconciliation process
Results from our testing and management’s responses
Recommendations for remediation, process improvement, ongoing monitoring and transaction auditing
In addition, you will have access to your Payment Risk Analytics results via online, interactive dashboards for a period of one
year from conclusion of the engagement, for up to three users.
ii. DCSD deserves to work with a firm that understands time is money. Performing your professional services according to your
timeline and providing timely reports is essential to your operations and among the expectations you have of your professional
services firm. We will coordinate our efforts with DCSD to meet deadlines and produce timely results. Our proposed schedule to
complete the work, including timeframes, is below. This assumes an award date of November 18, 2024.
Phase Timeframe Estimated Completion Date
Phase 1 – Discovery 1 week January 13, 2025
Phase 2 – Interviews and Walkthroughs 2 weeks January 27, 2025
Phase 3 – Data Acquisition 1 week February 3, 2025
Phase 4 – Testing 2 weeks February 17, 2025
Phase 5 – Reporting 2 weeks March 3, 2025
b. Explain the company’s capability to provide the specified services with the resources required in the Scope
of Services.
We have provided an earliest start date of January 13, 2025 and a latest start date of January 27, 2025. Our ability to adhere to
the aforementioned timeline assumes DCSD will provide timely access to key personnel for interviews and follow-up questions,
as well as provide data in a timely manner. Data sets anticipated to be required to perform Payment Risk Analytics procedures
include the following, for the scope period from July 1, 2023 to September 30, 2024:
Purchasing Card Detail
Purchasing Cardholder Limits
Paid Time Off/Vacation Detail with Crosswalk to Purchasing Card Detail (OPTIONAL – to perform transactions during time
off)
Additional data sets may be required depending on the outcomes of the Discovery phase and the Interviews & Walkthroughs
phase and could include documentation related to initial issuance of cards, changes to cards and associated records related to
their monitoring and approval, documentation of routine accounting and maintenance of authorized users, deactivation records,
review/approval/reconciliation documentation, assessments of purchasing thresholds and purchasing authorizations,
documentation of unapproved purchases and related charge backs, documentation of reconciliations, and documentation of
payments.
c. Describe in as much detail as possible why the proposer’s company should be selected to assess the DCSD
Operations and Information and Instructional Technology divisions.
In addition to working with over 300 education clients and our internal audit experience, Forvis Mazars routinely performs data
analytics to help organizations monitor expenses. Our team has experience in multiple industries including higher education,
manufacturing, healthcare, nonprofit, and public sector. Forvis Mazars has performed similar expense monitoring analytics for
the following education institutions and public sector entity:
Purchasing Card Audit Forvis Mazars 22
Aurora Public Schools
Springfield School District
Alcorn State University
LeMoyne College
Texas Christian University
University of Dallas
Town of Castle Rock
Our goal is to match the right solutions with the needs of each engagement and to be a leader in our profession in identifying
and leveraging technologies effectively for the benefit our clients. As such, we continually explore advanced technologies that
use advanced analytics and data visualization. This drive for innovation has resulted in our deliverables being online, interactive
dashboards.
Click here to listen to Tom Haldiman talk about payment risk analytics, our flag ship product to help organizations monitor
expenses. See the following links for more information.
Payment Risk Overview Analysis
Payment Risk Analytics
Purchasing Card Audit Forvis Mazars 23
We believe a picture is worth a thousand words. Below are snapshots of our Purchasing Card Risk Analytics solution that
highlight our standard analytics. You will see our risk-based approach to analyzing your data and the operational insights that
can be achieved. We would be happy to provide a demonstration of the tool and reports should DCSD want additional
information prior to selection.
Purchasing Card Audit Forvis Mazars 24
d. Provide the name and telephone number of the individual(s) that can be contacted in case of an emergency
or for services needed after hours, holidays or weekends.
Your primary contact for emergencies or after-hours services is Jamie D. Amos, PhD, CFE, PMP. His phone number is
770.377.1887.
Purchasing Card Audit Forvis Mazars 25
3. Firm’s Relevant Experience and Expertise
a. Submit past experience with projects that are comparable in scope and organizational size which best
illustrates your firm’s ability to complete purchase card audits or assessments for large K-12 or other
governmental entities.
Please list no more than ten (10) projects and do not list projects that were not completed by your firm or
completed over ten (10) years ago. Each project listed should include the following information:
1. Company/Entity Name
2. Mailing Address
3. Contact Name, Phone Number, and Email Address
4. Scope of Services Provided
5. Project Start and Finish Date
We have included our experience with the following similar projects for a public sector entity and large K-12 schools:
Town of Castle Rock
Aurora Public Schools
Springfield School District
1. Town of Castle Rock
2. 100 North Wilcox Street, Castle Rock, CO 80104
3. Trish Muller, CPA, Director of Finance, 303.660.1353, tmuller@crgov.com
4. We provided the Town of Castle Rock with proactive Purchasing Card Risk Analytics services, Accounts Payable Risk
Analytics services, and Payroll Risk Analytics services. For the Purchasing Card Risk Analytics project, we searched for
transactions with higher risk attributes, such as transactions on weekends, transactions on holidays, transactions during time off,
split transactions, and transactions to high-risk vendors. For the Accounts Payable Risk Analytics project, we searched for
vendors and transactions with higher risk attributes, such as shared attributes with employees, duplicate vendors, gaps in check
number, acceleration payment patterns, and transactions on weekends or holidays. For the Payroll Risk Analytics project, we
searched for employees and paychecks with higher risk attributes, such as employees sharing attributes, employees with a
mailbox service address, paychecks with significant one-time payment amounts, and paychecks not on the regular payroll cycle.
5. Project dates: All three of the above-mentioned services were performed from April 2021 – April 2022. Purchasing Card Risk
Analytics and Accounts Payable Risk Analytics services were then performed a second time from January 2023 – November
2023.
1. Aurora Public Schools
2. 15701 East First Avenue, Aurora, CO 80011
3. Peter Doan, Internal Auditor, 303.365.5815 x28915, pvdoan@aurorak12.org
4. We provided Aurora Public Schools with Purchasing Card Risk Analytics services and Accounts Payable Risk Analytics
services. For the Purchasing Card Risk Analytics project, we searched for transactions with higher risk attributes, such as
transactions on weekends, transactions on holidays, transactions during time off, split transactions, and transactions to high-risk
vendors. For the Accounts Payable Risk Analytics project, we searched for vendors and transactions with higher risk attributes,
such as shared attributes with employees, duplicate vendors, gaps in check number, acceleration payment patterns, and
transactions on weekends or holidays.
5. Project dates: The Purchasing Card Risk Analytics services were performed from September 2015 – March 2016. The
Accounts Payable Risk Analytics services were performed from August 2021 – January 2022.
Purchasing Card Audit Forvis Mazars 26
1. Springfield School District
2. 1359 East St. Louis Street, Springfield, MO 65801
3. Dr. Travis Shaw, Deputy Superintendent, 417.523.0214, tcshaw@spsmail.org
4. We performed a purchasing card assessment for Missouri’s largest fully accredited school district. The scope included
assisting in the development of a risk assessment process to identify the overall risk within key operational areas and helping
the District create an internal assessment plan, which led to a schedule of assessments to be performed. An internal
assessment of purchasing card operations was the first assessment for the current year plan. We provided recommendations for
improving the District’s related procedures and control design. The evaluation process consisted of interviews, inquiry,
observation, analysis of documentation, and sampling as applicable.
5. Project dates: February 2019 – April 2019
Purchasing Card Audit Forvis Mazars 27
4. Professional References
a. The firm shall submit a minimum of three (3) written recommendation letters from current or previous
clients/owners. The recommendation must state actual examples of how the firm had a positive working
relationship with prior organization(s).
We have a track record of helping K-12 and public sector entities with similar projects and understand our clients are our best
ambassadors. As such, we have included recommendation letters from four (4) clients:
Aurora Public Schools
Springfield School District
Sedgwick County
Town of Castle Rock
In addition to our provided recommendation letters, we have a positive working relationship with Joel Thibodeaux at DCSD
through our recent forensic accounting project.
b. DCSD reserves the option of contacting any of the references provided to confirm information provided.
We welcome DCSD to contact our references to confirm the provided information.
Purchasing Card Audit Forvis Mazars 28
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Purchasing Card Audit Forvis Mazars 32
RFP Page 5 Requirements
Purchasing Card Audit Forvis Mazars 33
Offeror E-Verify Affidavit
Purchasing Card Audit Forvis Mazars 34
Contractor Affidavit
Purchasing Card Audit Forvis Mazars 35
Exceptions to Terms and Conditions
Forvis Mazars recognizes the RFP has terms and conditions that must be accepted in full, unless any exceptions are identified
in Forvis Mazars proposal, per the RFP's instructions. To this end, certain terms and conditions as referenced in the RFP may
require modification to comply with professional standards and/or firm policies. As Forvis Mazars has successfully resolved
similar agreements with school districts, Forvis Mazars is confident the parties can successfully negotiate mutually acceptable
terms and conditions. Forvis Mazars sincerely appreciates DCSD’s consideration and understanding. Forvis Mazars looks
forward to working with DCSD on this engagement. Forvis Mazars and DCSD were able to come to an agreement of terms with
regard to a July 2023 contract for other consulting services.
Therefore, we have identified the following exceptions:
RFP Part II H. (2)(e) and (f)(ii). Forvis Mazars can generally comply with the insurance requirements noted in the RFP;
however, there are specific issues which will require further discussion, e.g., deductibles and policy notifications. As you can
appreciate, these specific issues are controlled by the terms of our policies and are outside Forvis Mazars or any other CPA
firm's discretion. We are confident, though, any insurance issue will be satisfactorily resolved, if we are given the opportunity
to provide professional services to you.
RFP Part II I. Forvis Mazars does have some restrictions with respect to indemnifying clients, in accordance with
professional standards and firm insurance policies. Therefore, only to the extent caused by Forvis Mazars negligence or
intentional misconduct could Forvis Mazars agree to indemnify and hold you harmless for claims, actions and liabilities
asserted by third parties against you and which result from the services performed by Forvis Mazars.
RFP Part II L & M. We are required upon acceptance of the engagement to communicate the actual scope and terms of the
engagement in a separate letter to be signed by DCSD and Forvis Mazars. The letter and its terms and conditions, prepared
in accordance with professional standards, shall become a part of the contract between DCSD and Forvis Mazars.
Attachment H. As previously mentioned, we are required upon acceptance of the engagement to communicate the actual
scope and terms of the engagement in a separate letter to be signed by DCSD and Forvis Mazars. The letter and its terms
and conditions, prepared in accordance with professional standards, shall become a part of the contract between DCSD and
Forvis Mazars.
Therefore, we propose to modify these sections as follows:
PREAMBLE
The Service Agreement consist of:
a. This Service Agreement (Agreement for Services);
b. Service Provider’s Engagement Letter, including its terms and conditions, signed by both parties. (Exhibit A)
c. Request for Proposal (RFP) No. 25-604 (Exhibit AB);
d. 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 BC);
e. Board Directive Signed by the Superintendent and dated ___________ (Exhibit CD); and
f. Notice of Award dated ___________ (Exhibit DE).
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;
Purchasing Card Audit Forvis Mazars 36
b. Second, by giving preference to the specific provisions of the Service Provider’s Engagement Letter, including its
Terms and Conditions Addendum, attached hereto as Exhibit A;
c. Second Third, by giving preference to the specific provisions of the RFP attached hereto as Exhibit “AB;”
d. Third Fourth, 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
“BC,” 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.
ARTICLE 2
DURATION OF AGREEMENT
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 upon the Parties mutual agreement and contingent upon at the sole discretion
and approval of DCSD. Additionally, as 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.
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 and the Service
Provider’s Engagement Letter. A complete copy of the Scope of Work section of RFP #_25-604, to include the Service
Provider’s final responsive proposal, is attached as Exhibit “B” and made a part of this Service Agreement.
Article 9
Responsibility for Services
9.5 EXCEPT FOR DCSD’S RESPONSIBILITIES AND REPRESENTATIONS CONTAINED THE FULLY SIGNED
SERVICE PROVIDER’S ENGAGEMNET LETTER, DCSD MAKES NO OTHER WARRANTIES, EXPRESS OR IMPLIED.
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. For the avoidance of doubt, the fully signed Service Provider’s Engagement Letter, including its terms and
conditions, are incorporated by reference as if fully set forth herein. 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.
Attachment H. The RFP does not indicate that DCSD requires the services to be performed in a language other than
English.
Therefore, we do not believe this section is applicable and request to remove it in its entirety.
ARTICLE 5
WORKING RELATIONSHIP
Purchasing Card Audit Forvis Mazars 37
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.
Attachment H. Professional standards require (and state law generally provides) that all workpapers related to our
engagement are the property of Forvis Mazars.
Therefore, we propose to modify this section as follows:
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 right, title, and interest, including the copyright,
in and to the Information. Notwithstanding the foregoing, the parties acknowledge and agree that Service Provider retains
ownership of its workpapers.
10.3 Upon receipt of payment for services render to date, all original technical data, evaluations, final reports and other
work product developed for DCSC 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 Service
Provider Contractor for its permanent file.
Attachment H. Forvis Mazars’ insurance carrier will not permit certain language to be included in firm contracts.
Therefore, we propose to modify this section as follows:
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 Comprehensive General Liability and Comprehensive Auto Liability 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.
17.4 To the extent permitted by Service Provider’s insurance carriers, 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, coverage limits listed in this Section 17policy limits, and policy expiration date of
all policies issued in accordance with this Service Agreement;
(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:
Purchasing Card Audit Forvis Mazars 38
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.
Attachment H. As previously mentioned, Forvis Mazars does have some restrictions with respect to indemnifying clients, in
accordance with professional standards and firm insurance policies. Therefore, only to the extent caused by Forvis Mazars’
negligence or intentional misconduct could Forvis Mazars agree to indemnify and hold you harmless for claims, actions and
liabilities asserted by third parties against you and which result from the services performed by Forvis Mazars pursuant to
this engagement.
Therefore, we propose to modify this section as follows:
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, asserted by third parties, 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
Released Parties from any and all claims, demands, rights, liabilities and causes of action arising out of DCSD’s
performance under this Service Agreement.
Attachment H. In accordance with RFP Part III (B) (5), we do not believe this section is applicable. As part of our hiring
policy, Forvis Mazars employees have already been subject to appropriate background checks through a third-party vendor.
Verification of background check completion may be provided. However, Forvis Mazars is willing to allow DCSD to conduct
its own background check of assigned engagement personnel if necessary.
Therefore, we propose to modify this section as follows:
ARTICLE 26
MISCELLANEOUS
26.6 Service Provider, and all personnel of Service Provider, agree to a background check. Upon request, the The
Service Provider, and all personnel assigned to this engagement who provide services on DCSD premises 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
Purchasing Card Audit Forvis Mazars 39
Provider and DCSD. Confirmation of background checks must be submitted in writing prior to commencement of any
services to DCSD to: Ms. Carla Smith, Executive Director Vendor Services, DeKalb County School District, 1701
Mountain Industrial Boulevard, Stone Mountain, Georgia, 30083.
Appendix
Purchasing Card Audit Forvis Mazars 40
Contacts
Jamie D. Amos, PhD, CFE, PMP Thomas N. Haldiman, CPA, ACDA, CFE
Manager Managing Director
jamie.amos@us.forvismazars.com tom.haldiman@us.forvismazars.com