Domestic and Sexual Violence Services RFP

DOMESTIC AND SEXUAL VIOLENCE SERVICES (DSVS)

Request for proposal for single audit services for the period January 1, 2022 – December 31, 2022

Inquiries and proposals should be directed to: Amanda LaPlante, Finance and HR Director Domestic & Sexual Violence Services, P.O Box 314, Red Lodge, MT 59068 alaplante@dsvsmontana.org (406) 446-2296

General information

A. Purpose This request for proposal (RFP) is to contract for an independent, federal financial and compliance Single Audit and preparation of tax returns for the year ending December 31, 2022 (as well as any additional services that will benefit our organization). The proposal includes options for two additional years.

B. Who may respond Only licensed (in the state of Montana) certified public accountants with the skills and experience to provide the services mentioned in the Purpose above may respond to this RFP.

C. Instructions on proposal submission

1. Closing submission date: Proposals must be submitted no later than 4:30 p.m. on September 30, 2022.
2. Inquiries: Inquiries concerning this RFP should be directed to Amanda LaPlante. Offerors may direct questions via email, phone or in-person meeting.
3. Conditions of proposal: All costs incurred in the preparation of a proposal responding to this RFP will be the responsibility of the offeror and will not be reimbursed by DSVS.
4. Electronic or hard copy submissions: Proposals can be submitted electronically to the following email address: alaplante@dsvsmontana.org by the closing submission date noted above. Proposals may also be submitted by hard copy to the following mailing address: PO Box 314, Red Lodge, MT 59068 by the closing submission date noted above. Two copies of the proposal must be submitted. It is the responsibility of the offeror to ensure that the proposal is received by DSVS by the date and time specified above. Late proposals will not be considered.
5. Right to reject: DSVS reserves the right to reject any and all proposals received in response to this RFP. A contract for the accepted proposal will be based on the factors described in this RFP.
6. Small and/or minority-owned businesses: Efforts will be made by DSVS to use businesses whose values and ethical practices are in alignment with the mission of our organization as well as small businesses, minority-owned businesses, and women’s business enterprises. An offeror qualifies as a small business firm if it meets the definition of “small business” as established by the Small Business Administration (13 CFR 121.201) and as stated in the FAR (48 CFR part 42) as applicable.
7. Presentations: At the discretion of DSVS, offerors submitting proposals may be requested to make oral presentations as part of the evaluation process. Presentations may be delivered in person or via teleconference. Reasonable advance notice will be provided to selected offerors. Not all offerors submitting a proposal will be asked to participate in oral presentations.
8. Notification of award:

• a. It is expected that a decision about selection of the successful audit firm will be made within six weeks of the closing date for the receipt of proposals.
• b. Upon conclusion of final negotiations with the successful audit firm, all offerors submitting proposals in response to this RFP will be informed, in writing, of the name of the successful audit firm.

D. Description of entity and records to be audited DSVS is a nonprofit organization that serves five counties in Montana. DSVS is a private, nonprofit corporation and has been determined to be exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code. It is governed by a nine-member volunteer board of directors. Administrative offices and all records are located at 1119 S. Broadway Ave, Red Lodge, MT 59068. Other offices are located throughout the Carbon County and Stillwater County areas. Records to be audited in compliance with OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements and Subpart F of the Uniform Guidance (issued in December of 2014) are as follows:

• First Interstate Bank Checking and Savings accounts (approximately 400-500 checks per year)
• Montana Community Foundation Permanently Restricted Endowment - Agency
• Altana Federal Credit Union 12-month CD
• Federal Grants via U.S. Department of Justice - Office on Violence Against Women:
  • Rural Domestic Violence, Dating Violence, Sexual Assault, And Stalking Program (RVAWA) (10/01/2021-09/30/2024)
  • Transitional Housing Assistance Grants for Victims of Domestic Violence, Dating Violence, Sexual Assault and Stalking (TH) (10/01/2020-09/30/2024)
  • Legal Assistance for Victims (Subgrantee with MLSA) (LAV) (10/01/2021-09/30/2024)
• Federal Grants via State Agencies (Pass Through):
  • Montana Board of Crime Control – Victims of Crime Act (VOCA) (07/01/2020- 06/30/2022)
  • Montana Department of Public Health and Human Services – Family Violence Prevention Services Act (FVPSA) (07/01/2021-06/30/2022 and 07/01/2022-06/30/2023) in conjunction with American Rescue Plan Act (ARPA) (07/01/2021-09/30/2025).
  • Montana Department of Public Health and Human Services/Centers for Disease Control – Power Up, Speak Out! Curriculum Evaluation (PUSO Eval) (07/15/2019-01/31/2025)
• Also to include but not limited to: Accounts Payable, Accounts Receivable, Grants Receivable, Payroll (Personnel and Fringe/Employee Benefits, Payroll Liabilities, etc.), Program Related Sales, Assets Held for Sale, Flow Through Funds to Affiliated Organizations (Subgrantee).

E. Options At the discretion of DSVS, this audit contract can be extended for two additional one-year periods. The cost for the option periods will be agreed on by DSVS and the offeror.

Specification schedule

A. Scope of a federal financial and compliance audit The purpose of this RFP is to obtain the services of a public accounting firm, whose principal officers are independent certified public accountants, certified or licensed by a regulatory authority of a state or other political subdivision of the United States, hereinafter referred to as the “offeror,” to perform a federal financial and compliance audit of DSVS.

B. Description of programs/contracts/grants Program Services: DSVS provides emergency shelter, transitional housing, transportation, food/clothing, 24-hour help line support, crisis intervention, legal advocacy, professional counseling/therapy, and education for women, men, and children (victims of domestic violence, sexual assault, and stalking). These services are provided by DSVS staff and our core of help line volunteers. DSVS provided additional legal assistance to survivors in Park, Sweet Grass, and Meagher counties through our partnership with ASPEN. Power Up, Speak Out! is a five lesson toolkit for educators that encourages middle school students to think critically about healthy relationships, power dynamics, boundaries, and consent. Since 2012, educators using Power Up, Speak Out! lessons have reached over 40,000 students nationwide and it is being used in 22 states outside of Montana. DSVS employs a coordinated community response program, aimed at providing improving overall wraparound services for survivors of domestic violence, sexual assault, and stalking. We engage law enforcement, medical professionals, education partners and other social service providers in Carbon and Stillwater counties to provide cross-training, exchange information, and eliminate gaps in services for survivors. DSVS opened our Home Again Furniture Thrift Store in 2019 in a separate Carbon County location that accepts donations of gently used furniture and other household items to be either donated to clients in need or sold to the general public.

Contracts/Grants: Please see section D. Description of entity and records to be audited under General Information.

C. Performance DSVS’ records should be audited through 12/31/2022.

The offeror is required to prepare audit reports in accordance with Government Auditing Standards and the Office of Management and Budget (OMB) issuance of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements/Subpart F of the Uniform Guidance.

Single Audits cover the entire organization’s financial operations, and are substantially more detailed than a regular independent audit. A Single Audit requires higher levels of testing by the independent auditor to establish that:

• The financial statements are presented fairly and accurately; and in accordance with federal cost principles;
• The organization has an adequate internal control structure, and that;
• The organization is in compliance with any special government regulations/laws that apply to the specific federal funding stream.

D. Delivery schedule The offeror is to transmit one copy of the draft audit report to DSVS’ Co-Directors. The draft audit report is due on August 31, 2023.

The offeror shall deliver five final physical audit reports to DSVS’ board of directors no later than November 15, 2023.

Reports may be submitted earlier than the schedule above. However, if the offeror fails to make delivery of the audit reports within the time schedule specified herein, or if the offeror delivers audit reports that do not conform to all of the provisions of this contract, DSVS may, by written notice of default to the offeror, terminate the whole or any part of this contract. Under certain extenuating circumstances, the contracting agent may extend this schedule upon written request of the offeror with sufficient justification.

E. Pricing The offeror’s proposed price for services should include a not-to-exceed total fee and an itemized fee per service (audit services, tax services and additional services as requested in this RFP). Any out-of-pocket expenses should also be indicated.

F. Payment Payment will be made when DSVS has determined that the total work effort has been satisfactorily completed. Should DSVS reject a report, DSVS’ authorized representative will notify the offeror in writing of such rejection, giving the reason(s). The right to reject a report shall extend throughout the term of this contract and for 90 days after the offeror submits the final invoice for payment.

Progress payments will be allowed to the extent that DSVS can determine satisfactory progress is being made.

Upon delivery of the five copies of the final reports to DSVS and their acceptance and approval, the offeror may submit a bill for the balance due on the contract for the audit.

G. Audit review All audit reports prepared under this contract will be reviewed by DSVS and its funding sources to ensure compliance with the General Accounting Office’s (GAO) Government Auditing Standards and other appropriate Single Audit guidelines/requirements.

H. Exit conference An exit conference with DSVS’ representatives and the offeror’s representatives will be held at the conclusion of the fieldwork. Observations and recommendations must be summarized in writing and discussed with DSVS. It should include internal control and program compliance observations and recommendations.

I. Workpapers

1. Upon request, the offeror will provide a copy of the workpapers pertaining to any questioned costs determined in the audit. The workpapers must be concise and provide the basis for the questioned costs as well as an analysis of the problem.
2. The workpapers will be retained for at least three years from the end of the audit period.
3. The workpapers will be available for examination by authorized representatives of the cognizant federal or state audit agency, the GAO and DSVS.

J. Confidentiality The offeror agrees to keep the information related to all contracts in strict confidence. Other than the reports submitted to DSVS, the offeror agrees not to publish, reproduce or otherwise divulge such information in whole or in part, in any manner or form, or authorize or permit others to do so, taking such reasonable measures as are necessary to restrict access to the information, while in the offeror’s possession, to those employees on the offeror’s staff who must have the information on a “need to know” basis.

The offeror agrees to immediately notify, in writing, DSVS’ authorized representative in the event the offeror determines or has reason to suspect a breach of this requirement.

K. AICPA professional standards The AICPA Professional Standards state:

Ethics Interpretation 501-3 – Failure to follow standards and/or procedures or other requirements in governmental audits.

Engagements for audits of government grants, government units or other recipients of government monies typically require that such audits be in compliance with government auditing standards, guides procedures, statutes, rules and regulations, in addition to generally accepted auditing standards. If a member has accepted such an engagement, and undertakes an obligation to follow specified government auditing standards, guides, procedures, statutes, rules and regulations, in addition to generally accepted auditing standards, he is obligated to follow such requirements.

Failure to do so is an act discreditable to the profession in violation of Rule 501, unless the member discloses in his report the fact that such requirements were not followed and the reasons therefor.

Technical qualifications

The offeror, in its proposal, shall, as a minimum, include the following:

A. Understanding our needs The offeror should describe the current challenges and opportunities specific to our organization. Describe how your firm is best suited to assist our organization in facing those challenges and opportunities moving forward.

B. Understanding the scope of work The offeror should clearly describe the scope of work to be performed in alignment with this RFP.

C. Understanding our industry The offeror should describe its understanding of our industry by providing specific industry knowledge and expertise as well as prior auditing experience.

1. Prior experience working with nonprofit organizations
2. Prior experience auditing grant funded organizations
3. Prior experience auditing organizations similar to DSVS
4. Prior experience providing additional services to organizations similar to DSVS

D. Engagement team The offeror should briefly describe the qualifications of staff to be assigned to the audits. Descriptions should include:

1. Audit team makeup.
2. Overall supervision to be exercised.
3. Prior experience of the individual audit team members; audit team bios should include education, position in firm, years with the firm, industry-specific experience and training on the recent Uniform Guidance.

E. Organization, size, and structure The offeror should describe its organization, size (in relation to audits to be performed) and structure. Description should include:

1. Size of the offeror, including number of employees and physical site locations.
2. Explanation of independence.
3. Any conflicts of interest that exist.
4. Results of peer review with two peer reviews included with proposal submission.
5. Explanation if the offer is a small business, minority business, or women’s business enterprise.

F. Audit approach to the engagement The offeror should describe its approach of the work to be performed.

G. Certifications The offeror must sign and include, as an attachment to its proposal, the certifications enclosed with this RFP. The publications listed in the certifications will not be provided to potential offerors by DSVS because DSVS desires to contract only with an offeror who is already familiar with these publications.

Proposal evaluation

A. Submission of proposals If submitted by hard copy, all proposals shall include two copies of the offeror’s technical qualifications, two copies of the pricing information and one copy of the signed certifications. These documents will become part of the contract.

B. Nonresponsive proposals Proposals may be judged nonresponsive and removed from further consideration if any of the following occur:

1. The proposal is not received in a timely manner in accordance with the terms of this RFP.
2. The proposal does not follow the specified format.
3. The proposal does not include the certifications.
4. The proposal is not adequate to form a judgment by the reviewers that the proposed undertaking would comply with the Government Auditing Standards of the U.S. Comptroller General.

C. Proposal evaluation Evaluation of each proposal will be scored on the following six factors.

D. Review process In compliance with Uniform Guidance 2 CFR Part 200.319 – Competition, DSVS has conducted this procurement in a manner that prohibits the use of statutorily or administratively imposed state or local geographical preferences in the evaluation of bids or proposals, except in those cases where applicable federal statutes expressly mandate or encourage geographic preference.

DSVS may, at its discretion, request presentations by or meetings with any or all offerors to clarify or negotiate modifications to the offerors’ proposals.

However, DSVS reserves the right to make an award without further discussion of the proposals submitted. Therefore, proposals should be submitted initially on the most favorable terms, from both technical and price standpoints, that the offeror can propose.

DSVS contemplates award of the contract to the responsible offeror with the highest total points.

Certifications

On behalf of the offeror:

1. The individual signing certifies that they are authorized to contract on behalf of the offeror.
2. The individual signing certifies that the offeror is not involved in any agreement to pay money or other consideration for the execution of this agreement, other than to an employee of the offeror.
3. The individual signing certifies that the prices in this proposal have been arrived at independently, without consultation, communication or agreement, for the purpose of restricting competition.
4. The individual signing certifies that the prices quoted in this proposal have not been knowingly disclosed by the offeror prior to an award to any other offeror or potential offeror.
5. The individual signing certifies that there has been no attempt by the offeror to discourage any potential offeror from submitting a proposal.
6. The individual signing certifies that the offeror is a properly licensed certified public accountant or a public accountant licensed on or before January 1, 2022.
7. The individual signing certifies that the offeror meets the independence standards of the Government Auditing Standards.
8. The individual signing certifies that they are aware of and will comply with the GAO’s continuing education requirement of 80 hours of continuing education every two years and that 24 hours of the 80 hours of education will be in subjects directly related to the government environment and to government auditing for individuals.
9. The individual signing certifies that they are aware of and will comply with the GAO requirement of an external quality control (peer) review at least once every three years.
10. The individual signing certifies that they have read and understand the following publications relative to the proposed audits:
    1. Government Auditing Standards (Yellow Book)
    2. Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (“Uniform Guidance”)
    3. Audits of Not-for-Profit Entities (AICPA Audit Guide)
    4. Audits of State and Local Governments (AICPA Audit Guide)
    5. Note: The RFP should also list any regulations, publications or audit guides that are relevant to specific programs to be audited. For example, if a Department of Energy weatherization program is to be audited, the offeror should be familiar with 10 CFR Part 600, DOE’s administrative requirements, and 10 CFR Part 400, DOE’s weatherization program requirements.

11. The individual signing certifies that the offeror, and any individuals to be assigned to the audit, does not have a record of substandard audit work and has not been debarred or suspended from doing work with any federal, state, or local government. (If the offeror or any individual to be assigned to the audits has been found in violation of any state or AICPA professional standards, this information must be disclosed.)

12. The individual signing certifies that he/she has read and understands all of the information in this RFP, including the information on the programs/grants/contracts to be audited.