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REQUEST FOR PROPOSALS SOFTWARE DEVELOPMENT REPORT WRITING

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REQUEST FOR PROPOSALS SOFTWARE DEVELOPMENT REPORT WRITING Powered By Docstoc
					   THE RESEARCH & CONSULTING CENTER
GOVERNMENT FINANCE OFFICERS ASSOCIATION



        REQUEST FOR PROPOSALS


         SOFTWARE DEVELOPMENT
     REPORT WRITING/ANALYTICAL
             SOFTWARE SOLUTION




                   WWW.GFOA.ORG


                SEPTEMBER 16, 2002


                     SUBMIT PROPOSALS
   By 4:00 p.m. (Central Standard Time) October 15, 2002, to:




            Government Finance Officers Association
                        Research Center
                    203 North LaSalle Street
                          Suite 2700
                    Chicago, IL 60601-1210
                     Attn: Shayne Kavanagh
                                                          TABLE OF CONTENTS

Appendix 1- Sample Reports ........................................................................................................................3
Appendix 2- Reference Forms ......................................................................................................................3
Appendix 3- Cost SheetsSection 1 – Background Information .....................................................................3
Section 1 – Background Information .............................................................................................................4
   A. Introduction............................................................................................................................................4
   B. Guidelines..............................................................................................................................................4
   C. Project Background ...............................................................................................................................5
   D. About GFOA..........................................................................................................................................5
Section 2 – Purpose and Scope....................................................................................................................5
   A. Purpose .................................................................................................................................................5
   B. Selection Process..................................................................................................................................6
Section 3 – Submittal Requirements .............................................................................................................6
   A. Issuing Agent.........................................................................................................................................6
   B. Submission Requirements ....................................................................................................................6
   C. Delivery of Proposal ..............................................................................................................................7
   D. Proposal Costs ......................................................................................................................................7
   E. Acceptance............................................................................................................................................7
   F. Interpretations, Discrepancies, Omissions ............................................................................................7
   G. Tentative Procurement and Implementation schedule .........................................................................7
   H. Pre-proposal Conference ......................................................................................................................8
   I. Rejection .................................................................................................................................................8
   J. Indemnification .......................................................................................................................................8
   K. Confidential Matters...............................................................................................................................9
   L. Retention of Vendor Material .................................................................................................................9
   M. Proposal Format ...................................................................................................................................9
   N. Company Background.........................................................................................................................10
Section 4 - System and Contract Requirements .........................................................................................10
   A. Key Requirements ...............................................................................................................................10
   B. Contract Requirements .......................................................................................................................17
   C. Contract Obligation..............................................................................................................................18
Section 5 – Evaluation of Proposals............................................................................................................18
   A. Evaluation Method...............................................................................................................................18
   B. Selection Criteria .................................................................................................................................18
Section 6 – Required Submission Forms ....................................................................................................18
Appendix 1- Sample Reports

Appendix 2- Reference Forms

Appendix 3- Cost Sheets
Section 1 – Background Information
A. Introduction
  The Government Finance Officers Association (hereafter referred to as GFOA)
  seeks a response from all interested software vendors that have proven experience
  working with report writing/analytical software and solution development in those
  areas, and who also have experience using report writing/analytical software
  solutions to produce financial statements. The GFOA seeks to establish a reporting
  writing/analytical software solution that will enable government entities at the state
  and local levels to produce financial statements that are consistent with generally
  accepted accounting principles (GAAP) as promulgated by the Government
  Accounting Standards Board (GASB) in GASB Statement 34, Basic Financial
  Statements—and Management's Discussion and Analysis—for State and Local
  Governments and related pronouncements.


  As such, the GFOA seeks to work with a software vendor to jointly develop this
  product (this jointly developed product will hereinafter be referred to as the
  “Solution”) and promote it to GFOA’s members (approximately 15,000) and other
  state and local governments. Please see Section 1-D for more information about
  GFOA and its membership, as well as GFOA’s experience and value as a business
  partner. Please see Section 4-B for more information on the nature of the agreement
  GFOA envisions.

B. Guidelines
  By virtue of submitting a proposal, interested parties are acknowledging:
  (1) This RFP is meant to establish a partnership between GFOA and the software
      vendor, not to sell products to GFOA itself.
  (2) Each software firm may submit only one proposal.
  (3) GFOA reserves the right to reject any proposals that are not in the best interest
      of GFOA or do not follow the requirements of the RFP. In Addition, GFOA
      reserves the right to reconsider a proposal at any time during the procurement
      phase. GFOA also reserves the right to meet with vendors at any time to discuss
      additional information or concerns.
  (4) In an effort to maintain fairness throughout the procurement phase, all inquiries
      about this RFP are to be directed to Shayne Kavanagh of GFOA. Attempts to
      contact anyone for the purpose of influencing the procurement decision may lead
      to immediate elimination from further consideration.
  (5) This procurement process involves software development for state and local
      governments, not GFOA. As such, the proposed pricing should be cost free to
      GFOA, with suggestions on how and what to charge customers.
   (6) All vendors hereby certify that they have carefully examined all of the documents
       for the project, have carefully and thoroughly reviewed this RFP, and understand
       the nature and scope of the work to be done; and that this proposal is based
       upon the terms, specifications, requirements, and conditions of the RFP.
   (7) Vendors certify that this proposal is submitted without collusion, fraud or
       misrepresentation as to other proposers, so that all proposals for the project will
       result from free, open and competitive proposing among all vendors.

C. Project Background
        For some time GFOA has offered a report-writer software product to assist state
and local governments to prepare a comprehensive annual financial report (CAFR) in
accordance with GAAP known as CAFRonMICRO. This product was developed and
promoted under a joint agreement between GFOA and American Fundware. The
recent adoption of GASB Statement No. 34 has rendered CAFRonMICRO obsolete.
Rather than attempting to modify CAFRonMICRO, GFOA has decided to seek an
entirely new Solution, consistent with the radical nature of the changes resulting from
GASB Statement No. 34.

D. About GFOA
        GFOA is a professional association of state and local government finance
professionals that numbers more than 15,000 members in the United States and
Canada. GFOA has been in continuous operation since its founding in 1906 and has a
staff of over 70 with an operating budget in excess of $11 million. GFOA has its
headquarters office in Chicago, Illinois, and a federal liaison office in Washington, D.C.
GFOA has long been a leader in accounting and financial reporting for state and local
governments. Over 3,100 governments from all 50 states submit their CAFR to GFOA’s
Certificate of Achievement for Excellence in Financial Reporting Program. GFOA is the
publisher of numerous professional publications, including its classic “Blue Book,”
Governmental Accounting, Auditing, and Financial Reporting.
GFOA also offers a municipal bond software product to state and local governments
known as MUNEASE.

Section 2 – Purpose and Scope
A. Purpose
   GFOA is seeking proposals to establish a partnership for software development of a
   report writing/analytical Solution that will enable state and local governments to
   produce financial statements consistent with GAAP as set forth in GASB Statement
   34 and related standards. The system should be scalable so that it can be used by
   all sizes of governments.
B. Selection Process
  After issuing this RFP, GFOA will hold a pre-proposal conference at 1:00 pm,
  Central Standard Time, on October 1st, 2002, at 203 N. LaSalle, Floor 27 in the
  Technical Services Center. The purpose of this conference will be to answer any
  outstanding questions vendors may have prior to submitting a proposal. Vendors
  may alternatively participate in this conference via conference call. A call in number
  will be established and distributed prior to the conference.
  An evaluation team comprised of GFOA staff members will evaluate each proposal
  based on potential cost of the solution to government purchasers, length of time it
  will take to bring the solution to market, effort required to develop the solution, and
  receptiveness to GFOA’s desired contract terms. GFOA will identify three “finalist”
  vendors based on these criteria and conduct in-depth interviews with these finalists
  in order to determine which vendor to ultimately partner with.

Section 3 – Submittal Requirements
A. Issuing Agent
  GFOA is issuing this RFP for the benefit of state and local governments.


  The Contact person for this procurement is:
                  Shayne Kavanagh, Senior Policy Analyst/Consultant
                                Phone: 312-977-9700 x244
                                  Direct: 312-578-2276
                               Email: skavanagh@gfoa.org

B. Submission Requirements
  Proposals must contain all required materials set forth by GFOA in this RFP. The
  proposal should be correctly marked with the vendor’s name and address, and
  received no later than October 15.


     Proposals should be sent to:
     GFOA
     203 North LaSalle Street
     Suite 2700
     Chicago, IL 60601-1210
     Attn: Shayne Kavanagh
       Or can be sent electronically to:
       skavanagh@gfoa.org
       Please use the following checklist to ensure that you are submitting a complete
       proposal. Additionally, please ensure that if you send it electronically the files are
       clearly identified with your business name and address.
       ! Software firm references on forms supplied in this RFP.
       ! Cost spreadsheet provided in this RFP - filled out completely. Vendors that
         have provided incomplete information on costs will either be eliminated from
         consideration or will not be allowed to demonstrate their software until this
         information has been received.
       ! Latest available audited financial statements of vendor.
       ! Responses to this RFP - see Section 4-M for more information on proposal
         format.

C. Delivery of Proposal
  Each proposal must be received by October 15. Vendors should properly address
  proposals with the vendor’s name and date and time of closing. GFOA recommends
  the vendors assure actual delivery of mailed or hand-delivered proposals prior to
  established deadline.

D. Proposal Costs
  Proposed pricing should be cost free to GFOA. Vendor should explain what and how
  they plan to charge customers. GFOA is not responsible for any costs incurred by
  the vendor to create or submit the proposal.

E. Acceptance
  Submission of any proposal indicates a vendor’s acceptance of the conditions
  contained in this RFP unless clearly and specifically noted otherwise in the proposal.

F. Interpretations, Discrepancies, Omissions
  Should any vendor find discrepancies, omissions or ambiguities in this RFP, the
  vendor should at once request in writing an interpretation from GFOA.

G. Tentative Procurement and Implementation schedule
   •    September 16, 2002 – Issue RFP.
   •    October 1, 2002 – Pre-proposal Conference, as described in Section 3-H.
   •    October 15, 2002 – Proposals are due.
    •   November 15, 2002 – GFOA identifies 3 finalists
    •   December 2, 2002 – On-Site interviews of finalists begins.
    •   December 15, 2002 – GFOA elevates 1 vendor to establish partnership
    •   January 15, 2003 – Contract Established and development begins. See Section
        4-B for more information on contract development. GFOA expects to assist the
        vendor with development by providing technical assistance on government
        accounting issues.
    •   July 15, 2003 – Product developed and ready for beta-testing. GFOA expects to
        identify approximately 3 state and local governments who will purchase the
        product at a reduced rate and serve as “test” sites. GFOA and the vendor will
        jointly monitor these sites after which time a decision will be made on whether
        or not to continue the partnership.
    •   November 15, 2003 – Beta-testing finished and product is brought to market.
        GFOA will assist with promoting the product using its extensive communications
        network with state and local governments.

H. Pre-proposal Conference
  GFOA will hold a pre-proposal conference at 1:00 pm, Central Standard Time, on
  October 1st, 2002, at 203 N. LaSalle, Floor 27 in the Technical Services Center. The
  purpose of this conference will be to answer any outstanding questions vendors may
  have prior to submitting a proposal. Vendors may alternatively participate in this
  conference via conference call. A call in number will be established and distributed
  prior to the conference.

I. Rejection
  GFOA reserves the right to reject any and all proposals, to waive any formality in
  proposals received, to accept or reject any or all of the items in the proposal, and to
  award the contract in whole or in part and/or negotiate any or all items with individual
  vendors if it is deemed in GFOA’s best interest.

J. Indemnification
  The vendor agrees to indemnify and hold harmless GFOA and its employees from
  and against all claims, damages, losses, and expenses arising out of the submission
  of your proposal and any possible subsequent contract. This indemnification
  obligation shall not be limited in any way by any limitation on the amount or type of
  damages, compensation or benefits payable for or by the vendor or any agent of the
  vendor under the Workers’ Compensation Act, disability benefit acts or other
  employee benefits acts.
K. Confidential Matters
  All data and information gathered by the vendor and its agents, including this RFP
  and all reports, recommendations, specifications, and data shall be treated by the
  vendor and its agents as confidential. The vendor and its agents shall not disclose
  or communicate the aforesaid matters to a third party or use them in advertising,
  publicity, propaganda, and/or in another job or jobs, unless written consent is
  obtained from GFOA. GFOA realizes that some of the material obtained from the
  vendor may be confidential and agrees not to disclose or communicate material so
  marked outside of the staff of GFOA.

L. Retention of Vendor Material
  GFOA reserves the right to retain all proposals regardless of which proposal is
  chosen. No proposals will be sent back to the vendors.

M. Proposal Format
  To help with the analysis of all the proposals vendors should prepare them with the
  instructions outlined in this section. Each vendor is required to submit the proposal in
  a sealed package with proper labels.
  Proposals should be prepared as simply as possible and provide a straightforward,
  concise description of the vendor’s capabilities to satisfy the requirements of the
  RFP. Emphasis should be concentrated on accuracy, completeness, and clarity
  of content. All parts, pages, figures, and tables should be numbered and clearly
  labeled.
  Please be sure to include the following in the proposal responses:
     •   Responses to all specifications;
     •   Time-line for development of product;
     •   Latest available audited financial statements of vendor;
     •   Requirements for GFOA participation in development of product; and
     •   Proposed pricing structure for government purchasers, including both
         software and implementation costs. Include the following items
  The Sections of the Proposal should be as follows:
     •   Section 1 – Company Background, as further described in Section 3-N below.
     •   Section 2 – Description of Solution, specifically addressing the requirements
         set forth in Section 4. Please note that there is no formal functional
         requirements matrix for the vendor to respond to. This section can be in
         essay format.
     •   Section 3 – Development Process, including timeline and resources required
         from GFOA
     •   Section 4 – Pricing Structure for Government Purchasers.
N. Company Background
  The vendor should outline the company’s background, including:
  •   A description of their experience in development projects.
  •   A description of their experience in development of “analytical” applications.
  •   Their knowledge of financial reporting, generally.
  •   Their knowledge of the public sector, specifically public-sector accounting and
      financial reporting.
  •   A brief description of the organization and ownership (i.e., number of clients,
      number of employees, public company or privately owned).
  •   Most recent audited financial statements (e.g., annual sales, profitability, etc.).

Section 4 - System and Contract Requirements
A. Key Requirements
  At a high-level, GFOA seeks to develop a report writing/analytical software solution
  that will take information from a government’s operational (OLTP) systems and
  synthesize that information into financial reports. Additionally, the government end-
  user will have to analyze the reports initially created by the solution and supply
  additional information which would then be used to create a complementary set of
  reports. All reports that would need to be produced by the system are defined in
  detail by GASB and therefore would not vary in substance from government to
  government. Therefore, there would be minimal need for custom reporting. It will be
  known in advance what information will be needed from the government OLTP
  systems, what permutations will have to be done to that data, what types of
  additional information the government will need to supply based on the results of the
  permutation, and what information the final reports will need to contain. The reports
  produced should be aesthetically pleasing and suitable for public release. Further,
  the reports should be in a format (e.g., PDF, MS Word, etc.) that will allow the
  government end-user to incorporate the reports into a larger document. Samples of
  all of the reports required are included in Appendix 1 to this RFP.
  Exhibit 1 displays an overview of the system. Gray components are those that are
  envisioned to be part of the Solution. White components are those which are
  important but not the envisioned to be the vendor’s or GFOA’s direct responsibility.
  Each numbered component is explained immediately following the diagram. Specific
  requirements associated with the Solution are indicated by use of a component
  number followed by a small letter. Thus, the first specific requirement associated
  with component 2 would be 2a.



  Exhibit 1 – Overview of System
                                 3. Analytical Reporting System
                                 A. Transforms data into
                                 summarizations & categories
     1. Operational
                                 needed for GASB 34 CAFR                                                   9. Reports
     Systems
                                 reporting.                                                               Incorporated
     A. General                                                                     7.
                      2. Data    B. Stores data from previous        6. Output             8. Reports   by Government
     Ledger                                                                       Report
                      Transfer   years to create reports              Reports               Exported     into Complete
     B. Capital                                                                   Access
                                 requiring historical information.                                           CAFR
     Accounting
                                 C. Allows for analysis of                                                 Document
                                 information from “A” and input
                                 of additional information to
                                 create additional reports.




                                                           4. End-User Analysis
                                                4              & Feedback



                                    5. End-User Analyzes &
                                    provides additional data




    Components of the System Explained
    1. Operational Systems
        Governments may operate a number of OLTP that will need to contribute data to
        the Solution. It is anticipated that most governments will only have a general
        ledger OLTP systems, but some governments may also have capital accounting
        systems. GFOA does not expect the vendor to modify government operational or
        legacy systems as part of the Solution. The government will be responsible for
        making the necessary data available to extract, transform, and load.
    2. Data Transfer
        Once a government has made the flat files available, the Solution must load the
        data. The requirements for this load are listed below:
             2a. The system should have the ability to directly download the adjusted trial
             balances of each of the government’s individual funds.*
             2b. The system should have the ability to directly download financial data
             from the beginning of the period for assets and liabilities of the general
             government (i.e., liabilities and capital assets associated with governmental
             activities, but not reported in any of the governmental funds).

*
 Funds are self-balancing sets of accounts. All governmental funds can be classified into one of three
categories: governmental funds, proprietary funds, and fiduciary funds. Furthermore, individual funds
within a category must be further classified into a number of subcategories determined by GASB to be
universally applicable.
      2c. The system should have the ability to directly download budgetary data for
      each of the government’s individual governmental funds.
   There will also be data that does not exist in operational systems that must be
   loaded into the solution in order to begin processing the trial balance and process
   GASB 34 reports. The Solution should provide templates (e.g., MS Excel) that
   the end-user can complete that would then be uploaded by the system.
   These items include:
      2d. Donations of capital assets: Donations of capital assets normally are
      not reported in governmental funds so this information must be gathered
      separately for inclusion in the government-wide financial statements. A
      prompt should ask for the fair market value on the date of donation of any
      capital assets donated during the period in connection with activities reported
      in governmental funds unless it is the government’s intent to resell the
      donated asset rather than to retain it..
      2e. Amount of expenditures/revenues related to prior periods:
      Governmental funds routinely report in the current period some
      revenues/expenditures that relate to prior periods. These revenue and
      expenditure amounts must be eliminated for purposes of preparing
      government-wide financial statements. A prompt should ask for these
      amounts, by revenue/expenditure classification.
      2f. The percentage breakdown of internal service fund charges: Any
      profits or losses in internal service funds must be eliminated when preparing
      government-wide financial statements by means of an adjustment to current
      year expenditures/expense. A prompt should ask for the amount or
      percentage of the total adjustment applicable to each function/activity.
      2g. Scrapping of Assets: The accounting system will not have all of the
      information needed regarding capital assets associated with activities
      reported in governmental funds that were scrapped during the period. A
      prompt should ask for the original cost and the accumulated depreciation
      related to such assets at the time they were scrapped.
      2h. Trade-in of capital assets: Additional information is needed regarding
      capital assets involved in trade-in transactions if those assets are associated
      with governmental funds. A prompt should ask for the cost of the asset
      traded in as well as the accumulated depreciation on that asset. It also should
      ask for information on the associated expenditure
      2i. Other Funds: The system should permit the inclusion of additional funds
      to report the adjusted trial balances of funds of other selected units of
      government not included within the government’s accounting system.
3. Analytical Reporting System
   Once the data has been loaded a number of steps must occur. First, the Solution
   must apply a test to determine major governmental and enterprise funds.
  3a. The Solution should automatically apply a set of percentage tests to each
  of the governmental fund and enterprise fund trial balances to identify those
  funds which must be classified as major. The criteria for the percentage test
  are dictated by GASB. The calculation to arrive at which funds should be
  reported as major funds can only be done after the trial balances are
  downloaded from the entity’s accounting system. The Solution should be able
  to apply calculations to the fund information to determine which funds are
  required to be reported as major. An option should be available to include
  additional funds that do not meet the major fund criteria but which the
  government nonetheless desires to report as major funds. This process
  would require analysis of the results of data permutation and feedback by the
  end-user, as per component 4 and 5.
Next, the data loaded under Component 2 above must be permuted and
formatted into reports:


               Compiling the basic fund financial statements
  3b. The system should automatically prepare both a statement of position
  (balance sheet) and a statement of operations (statement of revenues,
  expenditures, and changes in fund balances) for governmental funds, with
  separate columns for each individual governmental fund designated as a
  major fund and for all nonmajor governmental funds in the aggregate. A total
  column for all governmental funds also should be provided.
  3c. The system should automatically prepare both a statement of position
  (statement of net assets/balance sheet) and a statement of operations
  (statement of revenues, expenses, and changes in net assets/equity) for
  proprietary funds, with separate columns for each individual enterprise fund
  designated as a major fund, nonmajor enterprise funds in the aggregate, total
  enterprise funds, and internal service funds in the aggregate.
  3d. The system should automatically prepare both a statement of position
  (statement of fiduciary net assets) and a statement of operations (statement
  of additions and deductions to fiduciary net assets) for fiduciary funds, with
  separate columns for aggregated data by fund type.


                 Compiling combining financial statements
  3e. The system should automatically prepare combining statements to
  support the data reported in the aggregate for nonmajor governmental funds.
  These combining statements should feature separate columns for each
  individual nonmajor governmental fund.
  3f. The system should automatically prepare combining statements to support
  the data reported in the aggregate for nonmajor enterprise funds. These
  combining statements should feature separate columns for each individual
  nonmajor enterprise fund.
  3g. The system should automatically prepare combining statements to
  support the data reported in the aggregate for internal service funds. These
  combining statements should feature separate columns for each individual
  internal service fund.
  3h. The system should automatically prepare combining statements to
  support the data reported in the aggregate for each fiduciary fund type. Each
  such combining statement should feature a separate column for each
  individual fund of that fund type.


Converting fund data for use in government-wide financial reporting
  3i. The system should facilitate the conversion of the modified accrual data
  reported in total for governmental funds to the full accrual basis of accounting
  for purposes of government-wide financial reporting. Adjustments related to
  specific functions should automatically be made to those functions.
  3j. The system should automatically create a list of all accrual adjustments
  affecting assets and liabilities of the general government to serve as a basis
  for adjustments to the government’s underlying accounting records.
  3k. The system should facilitate the functional reclassification of direct costs
  for purposes of government-wide financial reporting. This would require
  analysis of the results of data permutation and feedback by the end-user, as
  per component 4 and 5.
  3l. The system should facilitate the consolidation of internal balances and
  activity for purposes of government-wide financial reporting. The process of
  consolidation should facilitate the elimination of any internal service fund profit
  or loss by means of appropriate adjustments to the related functional expense
  accounts.
  3m. The system should provide for each of the governmental fund financial
  statements and each of the proprietary fund financial statements to present a
  reconciliation, as needed, at an appropriate level of detail, to the related
  government-wide financial statements.


             Compiling government-wide financial statements
  3n. The system should provide for the automatic generation of a government-
  wide statement of position (statement of net assets) and a government-wide
  statement of operations (statement of activities). Both statements should
  feature separate columns for governmental activities, business-type activities,
  and totals for the primary government. The system also should permit the
  presentation of one or more separate columns for certain other units of
  government known as discretely presented component units, as well as a
  total column for the entire financial reporting entity.
  3o. The system should provide for a separate column for direct functional
  costs in the government-wide statement of operations (statement of
  activities).
  3p. The system should permit the inclusion of a separate column for the
  allocation of indirect costs immediately following the column for direct
  functional costs in the government-wide statement of operations (statement of
  activities).
  3q. The system should provide for the automatic reporting in separate
  columns in the government-wide statement of operations (statement of
  activities) of at least three different types of revenues that are specially coded
  in the government’s accounting system.
  3r. The system should allow for the detailed reporting of all other operating
  items immediately following total net program costs.
  3s. The system should provide for total columns and any discretely
  component unit column(s) to report the difference between functional costs
  and program revenues as net program cost.


Compiling combining statements for discretely presented component units
  3t. The system should automatically produce a combining statement of
  position (statement of net assets) and a combining statement of operations
  (statement of activities) to support any discretely presented component units
  column that aggregates data from more than one component unit. These
  combining statements should include a separate column for each individual
  discretely presented component unit included in the aggregated data.


                     Compiling budgetary comparisons
  3u. For governments that use the same classifications and categories for
  budgetary reporting as for financial reporting, the system should automatically
  compile a report for the general fund and for each special revenue fund
  designated as a major fund that presents a column for the original budget, a
  column for the final amended budget, a column for actual amounts, and a
  column for variances between the final amended budget and actual amounts.
  3v. For governments that do not use the same classifications and categories
  for budgetary reporting as for financial reporting, the system should provide a
  template for reporting budgetary comparisons for the general fund and for
  each individual special revenue fund designated as a major fund. The
  system should provide a separate column for the original budget, a column for
  the final amended budget, a column for actual amounts, and a column for
  variances between the final amended budget and actual amounts.
  3w. For governments that use the same classifications and categories for
  budgetary reporting as for financial reporting, the system should automatically
     compile a report for selected individual governmental funds not included on
     the mandatory budgetary comparison described above. This report should
     include a column for the original budget, a column for the final amended
     budget, a column for actual amounts, and a column for variances between the
     final amended budget and actual amounts.
     3x. For governments that do not use the same classifications and categories
     for budgetary reporting as for financial reporting, the system should provide a
     template for reporting budgetary comparisons for selected individual
     governmental funds not included on the mandatory budgetary comparison
     described above. This report should include a column for the original budget,
     a column for the final amended budget, a column for actual amounts, and a
     column for variances between the final amended budget and actual amounts.
4. End-User Analysis and Feedback
  In order to produce certain reports the end-user will need to analyze the results of
  data permutation and provide feedback.
      4a. The Solution should provide a template for the end-user to manually
      designate as “major” governmental funds and enterprise funds that did not
      pass the percentage criteria test described above..
      4b. Allocation of Direct Costs: In the fund financial statements, there is no
      requirement to allocate direct costs. However, on the government-wide
      statement of activities, direct costs must be allocated to the specific functions
      to which they relate. These costs can include items such as depreciation on
      capital assets that are clearly associated with a particular function. The
      system should prompt the user to enter relevant items, possibly based on
      how the expenses are coded.
      4c. As mentioned in 3x, some governments use a basis of accounting that is
      different from the basis used in financial reporting. The system should prompt
      the user to either use the financial data included in the entity’s accounting
      system (the basis used in the statement of operations for the fund financial
      statements), or data that will need to be manually entered into budgetary
      comparison templates, discussed in 3x.
5. End-User Analyzes & Provides Additional Data
  The end-user analyzes and provides the additional data required in component 4.
      5a. Data provision should be accomplished with a user-friendly interface such
      as an MS Excel worksheet.
6. Output Reports
      6a. The Solution should output the reports described above and exemplified
      in Appendix 1.
      6b. The end reports should be laid out in an attractive and consistent manner
      similar (but not necessarily identical) in style to the sample reports featured in
      Appendix 1.
  7. Access Reports
        7a. The end report-formats should be able to be modified by the end-user
        using user-friendly what-you-see-is-what-you-get (WYSIWYG) functionality.
  8. Reports Exported
        8a. The reports produced by the Solution should be able to be seamlessly
        exported to popular office productivity applications such as Adobe Acrobat
        (pdf), Microsoft Word, or Microsoft Excel.

  9. Reports Incorporated by Government into Complete CAFR Document

     Governments will use the outputted reports to produce a Comprehensive Annual
     Financial Report (CAFR). A CAFR includes much more information than the
     financial statements, though the statements are central to the report. Therefore
     the report exporting described in requirement 8a is critical to producing a CAFR
     document. The vendor should note that GFOA is not expecting the Solution to
     include document management functionality or any other means of incorporating
     reports or documents from outside the Solution into a CAFR. The Solution will
     simply produce reports in a format that will allow the end-users to produce a
     CAFR on their own, outside of the Solution.

B. Contract Requirements
  GFOA will seek to establish mutually agreeable terms with a single finalist vendor in
  order to deliver the software solution described herein to the government market
  place. The final contract will address the following issues:
  1. The partnership will be cost-free to GFOA, meaning GFOA will not incur out-of-
     pocket expenses to develop the software.
  2. GFOA will be willing to provide substantial technical knowledge on government
     accounting procedures during the development phase. GFOA would be willing to
     commit qualified (e.g., CPA, significant government experience, GFOA
     employee) personnel during the course of the development phase to guide the
     software vendor through government accounting issues.
  3. The software vendor will provide on-going maintenance and support services to
     government clients.
  4. The software vendor will provide any necessary implementation services to
     government clients.
  5. GFOA will use its extensive communications with state and local governments to
     market the software including Government Finance Review (GFOA’s bi-monthly
     magazine), GFOA Newsletter, GFOA website, and GFOA annual conference.
  6. GFOA will receive a “marketing assistance fee” as a percentage of software
     sales for any product sold to state and local government.
  7. Vendor will indemnify GFOA against product infringement on the proprietary
     rights of a third party.
  8. Product development will include a beta-testing phase after which GFOA can
     terminate the agreement if the product does not prove successful.
  9. The contract between GFOA and the vendor will establish criteria for the end-
     user agreement that would eventually be signed by the government. This end-
     user agreement will provide for:
         a. A performance warranty for the product including a pledge to fix the
            product before refunding license fees.
         b. An exemption of GFOA for any liability for the product
         c. Maintenance and support provisions.
         d.   Licenses granted to the end-user that are perpetual.

C. Contract Obligation
  GFOA will consider the contents of the submission of the proposal as a contractual
  obligation upon acceptance of the proposal.

Section 5 – Evaluation of Proposals
A. Evaluation Method
  GFOA’s initial evaluation will consider only the qualifications and demonstrated
  competence of each proposal.

B. Selection Criteria
  The intention of GFOA is to procure software that is functionally complete and cost
  effective for state and local governments. Vendors will be evaluated according to the
  following criteria:
     •   Quality and cost of software.
     •   Experience of the software with report writing/analytical software and financial
         statement generation.
     •   Functional/technical requirement responses.
     •   Quality, clarity, and responsiveness of proposal in conformance with
         instructions, conditions and format contained herein.
     •   Vendor financial stability.
     •   Vendor interviews.

Section 6 – Required Submission Forms
•   Client Reference Forms
•   Cost Submission Worksheets
Appendix 1 – Sample Reports
484     Governmental Accounting, Auditing, and Financial Reporting


                                                     Name of Government
                                                    Statement of Net Assets
                                                      December 31, 2010
                                                (amounts expressed in thousands)

                                                                 Primary Government                      Component Units
                                                    Governmental Business-type                        School        Cable
                                                      Activities      Activities            Total     District    Television
ASSETS
Cash and cash equivalents                             $     3,972        $     5,742    $     9,714   $     156    $    3,128
Investments                                                 8,069             17,802         25,871         110         5,344
Receivables (net of allowance
  for uncollectibles)                                       5,755              4,459         10,214        1,781        1,576
Due from component unit                                        12                 —              12           —            —
Internal balances                                              39                (39)            —            —            —
Inventories                                                    62                945          1,007           10            6
Prepaids                                                       38                 —              38           —            —
Deferred charges                                              200                568            768           —            —
Restricted assets:
    Temporarily restricted:
       Cash and cash equivalents
       Cash and cash equivalents                               4               8,799          8,803           —          193
       Investments                                            —               18,843         18,843           —           —
       Intergovernmental receivable                          315                  —             315           —           —
    Permanently restricted:
       Investments                                          1,102                 —           1,102           —            —
Capital assets (net of accumulated
 depreciation):
    Land                                                   39,333              1,055         40,388          961           96
    Buildings and system                                    5,891             22,482         28,373        9,865        4,762
    Improvements other than buildings                       3,106                908          4,014        2,058          240
    Machinery and equipment                                 7,164             90,096         97,260        2,383          350
    Infrastructure                                         23,461                 —          23,461           —             —
    Construction in progress                                3,785              3,888          7,673           —             —
        Total assets                                      102,308            175,548        277,856       17,324       15,695
LIABILITIES
Accounts payable and other
 current liabilities                                        2,667              2,903          5,570          39         1,150
Matured bonds and interest payable                              8                123            131          —             —
Accrued interest payable                                      683              1,045          1,728          —             —
Due to primary government                                      —                  —              —           12            —
Unearned revenue                                              181                 —             181          —             —
Liabilities payable from restricted assets                     18              4,546          4,564          —            193
Noncurrent liabilities:
   Due within one year                                      3,177              1,663          4,840          —             —
   Due in more than one year                               39,416             63,101        102,517          —             —
        Total liabilities                                  46,150             73,381        119,531          51         1,343
NET ASSETS
Invested in capital assets,
  net of related debt                                      45,092             75,983        121,075       15,267        5,448
Restricted for:
    Highways and streets                                      950                —              950           —            —
    Culture and recreation                                    466                —              466           —            —
    Debt service                                            4,298               632           4,930           —            —
    Perpetual care:
      Expendable                                         1,005                             1,005
      Nonexpendable                                      1,102                             1,102
    Other purposes                                         225                 —             225            —            —
Unrestricted                                             3,020             25,552         28,572         2,006        8,904
Total net assets                                      $ 56,158           $102,167       $158,325      $ 17,273     $ 14,352

The notes to the financial statements are an integral part of this statement.




                                                                    30
                                                                                      Name of Government
                                                                                     Statement of Activities
                                                                             For the Year Ended December 31, 2010
                                                                               amounts expressed in thousands)

                                                                                                                                      Net (Expense) Revenue and
                                                                          Program Revenues                                               Changes in Net Assets
                                                                              Operating      Capital                      Primary Government                      Component Units
                                                              Charges for    Grants and    Grants and         Governmental Business-type                       School        Cable
     Functions/Programs                          Expenses      Services     Contributions Contributions        Activities      Activities       Total          District   Television
     Primary government:
       Governmental activities:
         General government                  $       4,364   $       3,033     $        —    $         —      $    (1,331)   $        —     $    (1,331)   $        —     $       —
         Public safety                              12,823             808           1,255             13         (10,747)            —         (10,747)            —             —
         Highways and streets                        4,835              —              689          5,153           1,007             —           1,007             —             —
         Sanitation                                  3,773             743              —              —           (3,030)            —          (3,030)            —             —
         Economic development                          401              —              338             —              (63)            —             (63)            —             —
         Culture and recreation                      6,990           1,058           1,117             —           (4,815)            —          (4,815)            —             —
         Interest on long-term debt                  3,012              —               —              —           (3,012)            —          (3,012)            —             —
            Total governmental activities           36,198           5,642           3,399          5,166         (21,991)            —         (21,991)            —             —
       Business-type activities:
          Water                                      9,888           9,698             228          1,718                          1,756          1,756             —             —
          Sewer                                      5,928           6,498             122          2,576                          3,268          3,268
          Electric                                  12,569          15,250              46             —                           2,727          2,727             —             —
            Total business-type activities          28,385          31,446             396          4,294              —           7,751          7,751             —             —




31
     Total primary government                $      64,583   $      37,088     $     3,795   $      9,460         (21,991)         7,751        (14,240)            —             —
     Component units:
       School district                       $      29,450   $         407     $     6,898   $         —               —              —              —         (22,145)           —
       Cable television                             15,824          16,265              —              —               —              —              —              —            441
     Total component units                   $      45,274   $      16,672     $     6,898   $         —               —              —              —         (22,145)          441

                                             General revenues:
                                               Property taxes                                                      15,690             —          15,690             —             —
                                               Sales taxes                                                          6,642             —           6,642             —             —
                                               Franchise taxes                                                      4,293             —           4,293             —             —
                                               Motor fuel taxes                                                       729             —             729             —             —
                                               Alcoholic beverage taxes                                               799             —             799             —             —
                                               Grants and contributions not restricted to specific programs         3,411                         3,411         19,887            —
                                               Unrestricted investment earnings                                     1,486          3,673          5,159             —            659
                                               Gain on sale of capital assets                                           2                             2             —             —
                                             Transfers                                                              1,576         (1,576)            —              —             —
                                                 Total general revenues and transfers                              34,628          2,097         36,725         19,887           659
                                                   Change in net assets                                            12,637          9,848         22,485         (2,258)        1,100
                                             Net assets - beginning                                                43,521         92,319        135,840         19,531        13,252
                                             Net assets - ending                                              $    56,158    $   102,167    $   158,325    $    17,273    $   14,352
                                                                                                                                                                                       Illustrative Comprehensive Annual Financial Report




     The notes to the financial statements are an integral part of this statement.
                                                                                                                                                                                         485
486     Governmental Accounting, Auditing, and Financial Reporting


                                                     Name of Government
                                                         Balance Sheet
                                                     Governmental Funds
                                                      December 31, 2010
                                                (amounts expressed in thousands)

                                                                                                     Other           Total
                                                                                 Debt             Governmental   Governmental
                                                        General                 Service              Funds          Funds
ASSETS
Cash and cash equivalents                           $       3,097          $            2         $       765    $     3,864
Cash with fiscal agent                                         —                        8                  —               8
Investments                                                 2,241                   1,555               5,325          9,121
Receivables (net of allowance
  for uncollectibles)                                       1,331                   4,270                 148          5,749
Due from other funds                                          105                      —                  335            440
Due from component unit                                        12                      —                   —              12
Inventories                                                    39                      —                   —              39
Advances to other funds                                        78                      —                   —              78
Cash – restricted                                              —                       —                    4              4
Intergovernmental receivable – restricted                      —                       —                  315            315
   Total assets                                     $       6,903          $        5,835         $     6,892    $    19,630
LIABILITIES AND FUND BALANCES
Liabilities:
   Accounts payable                                         1,112                      —                1,086          2,198
   Contracts payable                                           67                      —                   —              67
   Retainage payable                                                                   —                  160            160
   Due to other funds                                         476                      —                   —             476
   Matured bonds payable                                       —                        5                  —               5
   Matured interest payable                                    —                        3                  —               3
   Deferred revenue                                            59                   4,240                  —           4,299
   Unearned revenue                                           181                                                        181
   Liabilities payable from restricted assets                  —                       —                   18             18
      Total liabilities                                     1,895                   4,248               1,264          7,407
Fund balances:
  Reserved for:
     Encumbrances                                             320                      —                2,310          2,630
     Senior citizens program                                  145                      —                   —             145
     Drug enforcement                                          75                      —                   —              75
     Advances                                                  78                      —                   —              78
     Debt service                                              —                    1,587                  —           1,587
     Perpetual care                                            —                       —                1,102          1,102
  Unreserved, reported in:
     General fund                                           4,390                      —                   —           4,390
     Special revenue funds                                     —                       —                1,055          1,055
     Capital projects funds                                    —                       —                  156            156
     Permanent fund                                            —                       —                1,005          1,005
     Total fund balances                                    5,008                   1,587               5,628         12,223
Total liabilities and fund balances                 $       6,903          $        5,835         $     6,892

                    Amounts reported for governmental activities in the statement of net
                     assets are different because:
                        Capital assets used in governmental activities are not financial
                          resources and, therefore, are not reported in the funds.                                    81,996
                        Other long-term assets are not available to pay for current-period
                          expenditures and, therefore, are deferred in the funds.                                      4,299
                        Internal service funds are used by management to charge the costs of
                          fleet management and management information systems to individual
                          funds. The assets and liabilities of the internal service funds are
                          included in governmental activities in the statement of net assets.                            688
                        Long-term liabilities, including bonds payable, are not due and payable
                          in the current period and therefore are not reported in the funds.                         (43,048)
                         Net assets of governmental activities                                                   $    56,158

The notes to the financial statements are an integral part of this statement.


                                                                    32
                                                          Illustrative Comprehensive Annual Financial Report           487


                                                    Name of Government
                            Statement of Revenues, Expenditures, and Changes in Fund Balances
                                                    Governmental Funds
                                           For the Year Ended December 31, 2010
                                             (amounts expressed in thousands)

                                                                                                 Other           Total
                                                                                 Debt         Governmental   Governmental
                                                        General                 Service          Funds          Funds
REVENUES
Taxes:
   Property                                         $      14,133          $        1,585     $        —     $    15,718
   Sales                                                    6,642                      —               —           6,642
   Franchise                                                4,293                      —               —           4,293
   Motor Fuel                                                  —                       —              729            729
   Alcoholic beverage                                          —                       —              799            799
Licenses and permits                                        2,041                      —               —           2,041
Intergovernmental                                           5,770                      —              891          6,661
Charges for services                                        2,300                      —               —           2,300
Fines                                                         808                      —               —             808
Special assessments                                            —                      470              —             470
Investment earnings                                           773                     322             664          1,759
Contributions and donations                                   145                      —              149            294
Payments in lieu of taxes                                     365                      —               —             365
Drug forfeitures                                               75                      —               —              75
     Total revenues                                        37,345                   2,377           3,232         42,954
EXPENDITURES
Current:
  General government                                        4,257                         —            —           4,257
  Public safety                                            13,438                         —            —          13,438
  Highways and streets                                      3,735                         —           742          4,477
  Sanitation                                                3,726                         —            —           3,726
  Economic and physical development                            —                          —           401            401
  Culture and recreation                                    5,899                         —         1,014          6,913
Debt service:
  Principal                                                    15                   2,030              —           2,045
  Interest                                                     —                    2,928              —           2,928
  Bond issuance costs                                         150                      65              —             215
  Advance refunding escrow                                     —                       15              —              15
Capital outlay:
  Highways and streets                                         —                       —            1,560          1,560
  Special assessment                                           —                       —            2,225          2,225
     Total expenditures                                    31,220                   5,038           5,942         42,200
       Excess (deficiency) of revenues
         over (under) expenditures                          6,125                  (2,661)         (2,710)           754
OTHER FINANCING SOURCES (USES)
Transfers in                                                1,576                   4,173           1,273          7,022
Transfers out                                              (4,645)                     —             (846)        (5,491)
Refunding bonds issued                                         —                    3,365              —           3,365
Special assessment bonds issued                                   —                       —         4,700          4,700
Discount on special assessment debt                            —                       —              (10)           (10)
Payment to refunded bond escrow agent                          —                   (3,300)             —          (3,300)
Capital leases                                                140                      —               —             140
Sale of capital assets                                          5                      —               —               5
    Total other financing sources and uses                 (2,924)                  4,238           5,117          6,431
       Net change in fund balances                          3,201                   1,577           2,407          7,185
Fund balances — beginning                                   1,807                      10           3,221          5,038
Fund balances — ending                              $       5,008          $        1,587     $     5,628    $    12,223

The notes to the financial statements are an integral part of this statement.




                                                                      33
488     Governmental Accounting, Auditing, and Financial Reporting




                                                    Name of Government
                                       Reconciliation of the Statement of Revenues,
                            Expenditures, and Changes in Fund Balances of Governmental Funds
                                                To the Statement of Activities
                                           For the Year Ended December 31, 2010
                                             (amounts expressed in thousands)


                   Amounts reported for governmental activities in the statement of activities (page 31) are
                    different because:

                        Net change in fund balances—total governmental funds (page 33)                               $    7,185

                           Governmental funds report capital outlays as expenditures. However, in the
                            statement of activities the cost of those assets is allocated over their estimated
                            useful lives and reported as depreciation expense. This is the amount by which
                            capital outlays exceeded depreciation in the current period.                                  4,330

                           The net effect of various miscellaneous transactions involving capital assets
                            (i.e., sales, trade-ins, and donations) is to increase net assets.                                7

                           Revenues in the statement of activities that do not provide current financial resources
                            are not reported as revenues in the funds.                                                    4,154

                           The issuance of long-term debt (e.g., bonds, leases) provides current financial
                            resources to governmental funds, while the repayment of the principal of long-term
                            debt consumes the current financial resources of governmental funds. Neither
                            transaction, however, has any effect on net assets. Also, governmental funds
                            report the effect of issuance costs, premiums, discounts, and similar items when
                            debt is first issued, whereas these amounts are deferred and amortized in the
                            statement of activities. This amount is the net effect of these differences in the
                            treatment of long-term debt and related items.                                               (2,620)

                           Some expenses reported in the statement of activities do not require the use of
                            current financial resources and, therefore, are not reported as expenditures in
                            governmental funds.                                                                            (530)

                           Internal service funds are used by management to charge the costs of fleet
                            management and management information systems to individual funds.

                           The net revenue of certain activities of internal service funds is reported with
                            governmental activities.                                                                       111

                        Change in net assets of governmental activities (page 31)                                    $   12,637

The notes to the financial statements are an integral part of this statement.




                                                                   34
                                                          Illustrative Comprehensive Annual Financial Report             489


                                                 Name of Government
                                                     General Fund
                Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual
                                        For the Year Ended December 31, 2010
                                          (amounts expressed in thousands)

                                                                                                             Variance with
                                                             Budgeted Amounts                                Final Budget –
                                                                                                                Positive
                                                        Original                Final       Actual Amounts     (Negative)
REVENUES
Taxes:
   Property                                         $      14,007          $     14,007      $    14,133     $        126
   Sales                                                    5,900                 5,900            6,642              742
   Franchise                                                4,312                 4,312            4,293              (19)
Licenses and permits                                        1,827                 1,827            2,041              214
Intergovernmental                                           5,661                 5,661            5,770              109
Charges for services                                        2,101                 2,158            2,300              142
Fines                                                         810                   810              808               (2)
Investment earnings                                           555                   555              773              218
Contributions and donations                                    —                     —               145              145
Payments in lieu of taxes                                     345                   345              365               20
Drug forfeitures                                               —                     —                75               75
   Total revenues                                          35,518                35,575           37,345            1,770
EXPENDITURES
Current:
  General government:
    Council                                                   110                    110              92               18
    Commissions                                                86                     86              64               22
    Manager                                                   490                    490             505              (15)
    Attorney                                                  380                    380             387               (7)
    Clerk                                                     275                    275             250               25
    Personnel                                                 356                    356             304               52
    Finance and administration                                904                    904             868               36
    Other – unclassified                                    2,389                  2,256           1,787              469
     Total general government                               4,990                  4,857           4,257              600
  Public safety:
    Police                                                  6,488                 6,513            6,354              159
    Fire                                                    6,025                 6,040            6,031                9
    Inspection                                              1,092                 1,092            1,053               39
     Total public safety                                   13,605                13,645           13,438              207
  Highways and streets:
    Engineering                                               814                    814             796               18
    Maintenance                                             3,012                  3,052           2,939              113
     Total highways and streets                             3,826                  3,866           3,735              131
  Sanitation                                                3,848                  3,848           3,726              122
  Culture and recreation                                    5,950                  5,950           5,899               51
Debt service:
  Principal                                                    —                     —                15              (15)
  Bond issuance costs                                          —                    150              150               —
    Total debt service                                         —                    150              165              (15)
       Total expenditures                                  32,219                32,316           31,220            1,096
         Excess of revenues over expenditures               3,299                 3,259            6,125            2,866
OTHER FINANCING SOURCES (USES)
Transfers in                                                1,576                  1,576           1,576               —
Transfers out                                              (4,760)                (4,760)         (4,645)             115
Capital leases                                                 —                      —              140              140
Sale of capital assets                                         34                     34               5              (29)
  Total other financing sources and uses                   (3,150)                (3,150)         (2,924)             226
    Net change in fund balances                               149                    109           3,201            3,092
Fund balances – beginning                                   1,807                  1,807           1,807               —
Fund balances – ending                              $       1,956          $       1,916     $     5,008     $      3,092

The notes to the financial statements are an integral part of this statement.



                                                                     35
                                                                       Name of Government
                                                                                                                                                              490

                                                                      Statement of Net Assets
                                                                         Proprietary Funds
                                                                        December 31, 2010
                                                                  (amounts expressed in thousands)

                                                                          Business-type Activities–Enterprise Funds
                                                                                                                                               Governmental
                                                                                                                                                Activities–
                                                  Water and         Water and                                                                    Internal
                                                Sewer Authority   Sewer Authority         Electric                Electric         Totals        Service
                                                 Current Year       Prior Year          Current Year             Prior Year     Current Year      Funds
     ASSETS
     Current assets:
       Cash and cash equivalents                 $      1,366      $        823         $      4,253         $         3,298    $     5,619    $       100
       Cash with fiscal agent                             123                —                    —                       —             123              —
       Investments                                     16,007             7,322                1,795                   1,557         17,802             50
       Interest receivable                                409               316                   51                     119            460              2
       Accounts receivable (net of allowance
         for uncollectibles)                            2,621             2,326                1,378                   1,225          3,999             —
       Due from other funds                                39                39                   —                       —              39            126
       Intergovernmental receivable                        —                 —                    —                       —              —               4
       Inventories                                        308               461                  637                     469            945             23
       Prepaid items                                       —                 —                    —                       —              —              38
          Total current assets                         20,873            11,287                8,114                   6,668         28,987            343
     Noncurrent assets:




36
       Restricted cash, cash equivalents, and
        investments:
       Customer deposits                                1,543             1,199                 188                     176           1,731             —
       Revenue bond covenant accounts                  25,911             4,091                  —                       —           25,911             —
       Total restricted assets                         27,454             5,290                 188                     176          27,642             —
       Deferred charges                                   568               469                  —                       —              568             —
       Capital assets:
                                                                                                                                                              Governmental Accounting, Auditing, and Financial Reporting




          Land                                           604               604                   451                     451          1,055             —
          Buildings and system                        20,928            13,100                 7,043                   6,717         27,971             87
          Improvements other than buildings            1,250             1,250                    —                       —           1,250             —
          Machinery and equipment                    104,283           103,825                 1,094                     936        105,377          5,283
          Construction in progress                     3,888                —                     —                       —           3,888             —
            Less accumulated depreciation            (17,541)          (15,125)               (3,571)                 (3,261)       (21,112)        (2,466)
               Total capital assets (net of
                  accumulated depreciation)          113,412           103,654                5,017                    4,843        118,429          2,904
               Total noncurrent assets               141,434           109,413                5,205                    5,019        146,639          2,904
                 Total assets                        162,307           120,700               13,319                   11,687        175,626          3,247
                                                                                       Business-type Activities–Enterprise Funds
                                                                                                                                                                Governmental
                                                                                                                                                                 Activities–
                                                         Water and              Water and                                                                         Internal
                                                       Sewer Authority        Sewer Authority             Electric                   Electric       Totals        Service
                                                        Current Year            Prior Year              Current Year                Prior Year   Current Year      Funds
     LIABILITIES
     Current liabilities:
       Accounts payable                                          1,237                  1,104                  1,130                     1,177         2,367            242
       Due to other funds                                           87                    207                     —                         —             87             42
       Compensated absences                                        374                    359                     16                        19           390             28
       Retainage payable                                           536                     —                      —                         —            536             —
       Intergovernmental payable                                    —                      11                     —                         —             —              —
       Matured bonds payable                                        68                     —                      —                         —             68             —
       Matured interest payable                                     55                     —                      —                         —             55             —
       Accrued interest payable                                  1,045                  1,100                     —                         —          1,045             —
       General obligation bonds - current                        1,480                  1,360                     —                         —          1,480             —
       Capital leases payable - current                             23                     —                      —                         —             23             —
          Total current liabilities                              4,905                  4,141                  1,146                     1,196         6,051            312
     Current liabilities payable from
      restricted assets:
       Customer deposits payable                                 1,543                  1,199                    188                       176         1,731             —
       Revenue bonds payable                                     1,484                    530                     —                         —          1,484             —
       Accrued interest payable                                  1,331                    448                     —                         —          1,331             —
          Total current liabilities payable
            from restricted assets                               4,358                  2,177                    188                       176         4,546             —




37
     Noncurrent liabilities:
       General obligation bonds payable (net
        of unamortized discounts)                              30,818                 23,798                       —                         —        30,818            —
       Revenue bonds payable (net
        of unamortized discounts and
        deferred amount on refunding)                          31,975                  8,580                      —                         —         31,975             —
       Capital leases payable                                      78                     —                       —                         —             78             —
       Advances from other funds                                   —                      —                       —                         —             —              78
         Total noncurrent liabilities                          62,871                 32,378                      —                         —         62,871             78
            Total liabilities                                  72,134                 38,696                   1,334                     1,372        73,468            390
     NET ASSETS
     Invested in capital assets, net of related debt           70,966                 69,386                   5,017                     4,843        75,983          2,904
     Restricted for debt service                                  632                  3,113                      —                         —            632             —
     Unrestricted                                              18,575                  9,505                   6,968                     5,472        25,543            (47)
     Total net assets                                    $     90,173           $     82,004            $     11,985           $        10,315       102,158    $     2,857

                         Adjustment to reflect the consolidation of internal service fund activities related to enterprise funds.                          9
                         Net assets of business-type actvities                                                                                   $   102,167

     The notes to the financial statements are an integral part of this statement.
                                                                                                                                                                               Illustrative Comprehensive Annual Financial Report
                                                                                                                                                                                 491
                                                                               Name of Government
                                                                                                                                                                                 492

                                                        Statement of Revenues, Expenses, and Changes in Fund Net Assets
                                                                                Proprietary Funds
                                                                      For the Year Ended December 31, 2010
                                                                        (amounts expressed in thousands)

                                                                                                Business-type Activities–
                                                                                                   Enterprise Funds
                                                                                                                                                                 Governmental
                                                        Water and              Water and                                                                          Activities–
                                                      Sewer Authority        Sewer Authority             Electric                   Electric                        Internal
                                                       Current Year            Prior Year              Current Year                Prior Year       Totals       Service Funds
     Operating revenues:
       Charges for sales and services:
         Water sales                                    $      9,089           $       7,588           $          —                         —   $      9,089     $         —
         Sewer charges pledged as security
          for revenue bonds                                    5,586                   4,344                      —                         —          5,586               —
         Tap fees pledged as security
            for revenue bonds                                    912                    693
         Tap fees – unpledged                                    609                    462                      —                         —             609               —
         Electric sales                                           —                      —                   15,250                    15,110         15,250               —
         Other services                                           —                      —                       —                         —              —             1,857
            Total operating revenues                          16,196                 13,087                  15,250                    15,110         30,534            1,857

     Operating expenses:
       Costs of sales and services                             6,774                  5,886                  10,772                    10,993         17,546            1,145
       Administration                                          3,137                  2,824                   1,483                     1,518          4,620              134




38
       Depreciation                                            2,436                  2,290                     318                       307          2,754              511
         Total operating expenses                             12,347                 11,000                  12,573                    12,818         24,920            1,790
            Operating income                                   3,849                  2,087                   2,677                     2,292          5,614               67

     Nonoperating revenues (expenses):
       Intergovernmental                                         350                     —                       46                       172            396               —
                                                                                                                                                                                 Governmental Accounting, Auditing, and Financial Reporting




       Investment earnings                                     3,150                  1,884                     523                       473          3,673                8
       Interest expense                                       (3,439)                (2,765)                     —                         —          (3,439)              —
       Bond issuance costs                                       (25)                   (10)                     —                         —             (25)              —
       Loss on sale of fixed assets                              (10)                    —                       —                         —             (10)              —
          Total nonoperating revenue (expenses)                   26                   (891)                    569                       645            595                8
            Income before contributions and transfers          3,875                  1,196                   3,246                     2,937          7,121               75
     Capital contributions - tap fees                          4,294                     —                       —                         —           4,294               —
     Transfers in                                                 —                      —                       —                         —              —             2,205
     Transfers out                                                —                      —                   (1,576)                       —          (1,576)              —
          Change in net assets                                 8,169                  1,196                   1,670                     2,937          9,839            2,280
       Total net assets – beginning                           82,004                 80,808                  10,315                     7,378                             577
       Total net assets – ending                      $       90,173           $     82,004            $     11,985           $        10,315                    $      2,857
                        Adjustment to reflect the consolidation of internal service fund activities related to enterprise funds.                             9
                           Change in net assets of business—type activities (page 31)                                                           $      9,848

     The notes to the financial statements are an integral part of this statement.
                                                                                  Name of Government
                                                                                                                                                                   494

                                                                                Statement of Cash Flows
                                                                                   Proprietary Funds
                                                                         For the Year Ended December 31, 2010
                                                                           (amounts expressed in thousands)

                                                     Business-type Activities–
                                                     Enterprise Funds
                                                                                                                                                   Governmental
                                                        Water and             Water and                                                             Activities–
                                                      Sewer Authority       Sewer Authority                           Electric                        Internal
                                                       Current Year           Prior Year          Electric           Prior Year        Totals      Service Funds
     CASH FLOWS FROM OPERATING
      ACTIVITIES
       Receipts from customers and users                $    15,947          $     13,100     $      15,097      $       14,264    $     31,044    $        767
       Receipts from interfund services provided                204                    —                                     —                            1,072
       Payments to suppliers                                 (6,191)               (6,062)          (10,558)            (10,002)        (16,749)         (1,050)
       Payments to employees                                 (3,162)               (2,599)           (1,903)             (1,739)         (5,065)           (116)
       Payments for interfund services used                    (779)                   —                 —                   —             (779)             —
         Net cash provided by operating activities            6,019                 4,439             2,636               2,523           8,451             673
     CASH FLOWS FROM NONCAPITAL
      FINANCING ACTIVITIES
       Transfer to other funds                                   —                     —             (1,576)                 —           (1,576)            —
       Advances from other funds                                 —                     —                 —                   —               —              60
       Subsidy from federal grant                               350                    —                 46                 172             396             —
         Net cash provided (used) by capital




40
          and related financing activities                      350                    —             (1,530)                172          (1,180)            60
     CASH FLOWS FROM CAPITAL AND
      RELATED FINANCING ACTIVITIES
       Proceeds from capital debt                            42,573                    —                 —                   —           42,573              —
       Capital contributions                                  4,294                 6,744                —                   —            4,294              45
       Purchases of capital assets                               —                     —               (494)             (1,637)           (494)           (639)
       Acquisition and construction of
                                                                                                                                                                   Governmental Accounting, Auditing, and Financial Reporting




         capital assets                                      (10,202)                  —                     —                —         (10,202)             —
       Principal paid on capital debt                        (11,182)              (1,885)                   —                —         (11,182)             —
       Interest paid on capital debt                          (3,504)              (2,887)                   —                —          (3,504)             —
       Capital lease down payment                                 (6)                  —                     —                —              (6)             —
       Proceeds from sales of capital assets                       5                   —                     —                —               5              —
          Net cash provided (used) by capital
           and related financing activities                  21,978                 1,972              (494)             (1,637)         21,484            (594)
     CASH FLOWS FROM INVESTING
      ACTIVITIES
       Proceeds from sales and maturities of
        investments                                            1,568                  710             2,038               2,277           3,606              31
       Purchase of investments                               (23,860)              (7,435)           (2,276)             (2,461)        (26,136)            (81)
       Interest and dividends received                         1,347                1,815               593                 501           1,940               6
          Net cash provided (used) by
           investing activities                              (20,945)              (4,910)              355                 317         (20,590)            (44)
       Net increase in cash and cash equivalents              7,402                 1,501               967               1,375           8,165             95
       Cash and cash equivalents, January 1
        (including $ 1,875 and $176, for the
        authority and electric funds, respectively,
        reported in restricted accounts)                       2,698                 1,197        3,474        2,099         6,172            5
       Cash and cash equivalents, December 31
        (including $8,611 and $188 for the
        authority and electric funds, respectively,
        reported in restricted accounts)                $     10,100           $     2,698    $   4,441    $   3,474    $   14,337    $    100
       Reconciliation of operating income to
        net cash provided (used) by operating
        activities:
         Operating income                               $      3,849           $     2,087    $   2,677    $   2,292    $    6,526    $     67
         Adjustments to reconcile operating
          income to net cash provided (used)
          by operating activities:
            Depreciation expense                               2,436                 2,290         318          307          2,754         511
            (Increase) decrease in accounts
              receivable                                        (508)                  (59)        (153)         19           (661)          —
            (Increase) in intergovernmental
              receivables                                          —                    —                         —                          (4)
            (Increase) in due from other funds                     —                   (11)          —            —             —           (14)
            Increase in allowance for uncollectible
              accounts                                           213                  110            —            —           213            —
            (Increase) decrease in inventories                   153                  (47)         (168)         (83)         (15)          (23)
            (Increase) in prepaid items                           —                    —                          —                         (38)
            Increase in customer deposits                        233                   64           12            20          245            —




41
            Increase (decrease) in accounts
              payable                                            133                    (1)         (47)         (33)          86          154
            (Increase) in amounts payable related
              to equipment purchases                            (374)                   —            —            —           (374)          —
            Increase (decrease) in compensated
              absences payable                                    15                    (3)          (3)          1            12           10
            Increase (decrease) in
              intergovernmental payables                          (11)                   4           —            —            (11)          —
            Increase (decrease) in due to other
              funds                                             (120)                    5           —            —           (120)         10
                Total adjustments                              2,170                 2,352          (41)         231         2,129         606
       Net cash provided by operating activities        $      6,019           $     4,439    $   2,636    $   2,523    $    8,655    $    673
       Noncash investing, capital, and financing
        activities:
         Borrowing under capital lease                           101                    —            —            —                          —
         Contributions of capital assets from
          government                                              —                    —             —            —                       2,160
         Purchase of equipment on account                        374                   —             —            —                          —
         Increase in fair value of investments                 1,397                  793            —            —                          —
         Capital asset trade-ins                                  —                    —             —            —                          48
                                                                                                                                                   Illustrative Comprehensive Annual Financial Report




     The notes to the financial statements are an integral part of this statement.
                                                                                                                                                     495
496   Governmental Accounting, Auditing, and Financial Reporting


                                                Name of Government
                                          Statement of Fiduciary Net Assets
                                                  Fiduciary Funds
                                                 December 31, 2010
                                          (amounts expressed in thousands)

                                                                   Public Safety
                                                                    Employees
                                                                    Retirement               Historic City Hall
                                                                  System Pension             Private-Purpose
                                                                    Trust Fund                  Trust Fund
             ASSETS
               Cash and cash equivalents                          $            33            $             11
               Interest receivable                                            346                           6
               Investments, at fair value:
                  U.S. Government securities                               12,624                          41
                  Corporate bonds                                           2,109
                    Total investments                                      14,733                          41
                      Total assets                                         15,112                          58

             LIABILITIES
               Accounts payable                                                18                            7
                 Total liabilities                                             18                            7

             NET ASSETS
             Held in trust for pension benefits
              and other purposes                                  $        15,094            $             51

             The notes to the financial statements are an integral part of this statement.




                                                             42
                                      Illustrative Comprehensive Annual Financial Report             497


                                  Name of Government
                      Statement of Changes in Fiduciary Net Assets
                                    Fiduciary Funds
                         For the Year Ended December 31, 2010
                           (amounts expressed in thousands)

                                                     Public Safety
                                                      Employees
                                                      Retirement                Historic City Hall
                                                    System Pension              Private-Purpose
                                                      Trust Fund                   Trust Fund
ADDITIONS
Contributions:
  Employer                                          $          1,496            $             —
  Plan members                                                   284                          —
  Private donations                                               —                           82
     Total contributions                                       1,780                          82
Investment earnings:
  Interest                                                       849                           6
  Net increase in the fair value of investments                  398                           —
     Total investment earnings                                 1,247                           6
  Less investment expense                                         75
     Net investment earnings                                   1,172                           6
       Total additions                                         2,952                          88

DEDUCTIONS
  Benefits                                                       455                          —
  Refunds of contributions                                        15                          —
  Administrative expenses                                        160                          —
  Educational outreach                                            —                           86
     Total deductions                                            630                          86
       Change in net assets                                    2,322                           2
Net assets – beginning                                        12,772                          49
Net assets – ending                                 $         15,094            $             51

The notes to the financial statements are an integral part of this statement.




                                               43
                                                                                  Name of Government
                                                                                                                                                                                                  530

                                                                                Combining Balance Sheet
                                                                              Nonmajor Governmental Funds
                                                                                   December 31, 2010
                                                                            (amounts expressed in thousands)

                                                                         Special                                                      Capital                         Permanent
                                                                         Revenue                                                      Projects                          Fund
                                                                                                                     Housing                                                          Total
                                                                                     CDBG                          Development                                                      Nonmajor
                                                  Transpor-        Parks             Revital-                         Street         Street                           Perpetual    Governmental
                                                    tation      Maintenance          ization             Total     Construction   Construction           Total          Care          Funds
     ASSETS
     Cash and cash equivalents                $           65   $          146   $               —    $       211   $        323   $              —   $      323   $          231   $       765
     Investments                                       1,216              403                   —          1,619          1,899                  —        1,899            1,807         5,325
     Interest receivable                                   1                1                   —              2              6   4              —           64               82           148
     Due from other funds                                 —                —                    —             —             335                  —          335               —            335
     Cash – restricted                                    —                —                    4              4             —                   —           —                —              4
     Intergovernmental receivable –
       restricted                                         —                —                    19            19             —               296            296               —            315
        Total assets                          $        1,282   $          550   $               23   $     1,855   $      2,621   $          296     $    2,917   $        2,120   $     6,892
     LIABILITIES
     Accounts payable                                    332               84                   —            416            251              406            657               13         1,086
     Retainage payable                                    —                —                    —             —             149               11            160               —            160
     Liabilities payable from restricted
      assets                                              —                —                    18            18             —                —              —                —             18




76
        Total liabilities                                332               84                   18           434            400              417            817               13         1,264
     FUND BALANCES
     Reserved for encumbrances                $          353   $            8   $               5    $       366   $      1,944   $           — $         1,944   $           —    $     2,310
     Reserved for perpetual care                          —                —                    —             —              —                —              —             1,102         1,102
     Unreserved, undesignated                            597              458                   —          1,055            277             (121)           156            1,005         2,216
       Total fund balances                               950              466                   5          1,421          2,221             (121)         2,100            2,107         5,628
                                                                                                                                                                                                  Governmental Accounting, Auditing, and Financial Reporting




     Total liabilities and fund balances      $        1,282   $          550   $               23   $     1,855   $      2,621   $          296     $    2,917   $        2,120   $     6,892

     The notes to the financial statements are an integral part of this statement.
                                                                              Name of Government
                                                  Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
                                                                         Nonmajor Governmental Funds
                                                                     For the Year Ended December 31, 2010
                                                                       (amounts expressed in thousands)

                                                                         Special                                                             Capital                          Permanent
                                                                         Revenue                                                             Projects                           Fund
                                                                                                                           Housing                                                               Total
                                                                                      CDBG                               Development                                                           Nonmajor
                                                  Transpor-        Parks              Revital-                              Street          Street                            Perpetual       Governmental
                                                    tation      Maintenance           ization               Total        Construction    Construction           Total           Care             Funds
     REVENUES
     Motor fuel tax                           $          729   $           —      $           —         $       729      $         —     $           —      $       —     $           —       $       729
     Alcoholic beverage tax                               —               799                 —                 799                —                 —              —                 —               799
     Intergovernmental                                   100               —                 338                438               124               329            453                —               891
     Investment earnings                                 119               39                 —                 158               273                —             273               233              664
     Donations                                            —               149                 —                 149                —                 —              —                 —               149
        Total revenues                                   948              987                338              2,273               397               329            726               233            3,232

     EXPENDITURES
     Current:
       Highways and streets                              742               —                  —                 742                —                    —           —                 —               742
       Economic and physical development                  —                —                 401                401                —                    —           —                 —               401
       Culture and recreation                             —             1,001                 —               1,001                —                    —           —                 13            1,014
     Capital outlay:
       Highways and streets                               —                —                  —                  —              1,005               555          1,560                —             1,560




77
       Special assessments                                —                —                  —                  —              2,225                —           2,225                —             2,225
         Total expenditures                              742            1,001                401              2,144             3,230               555          3,785                13            5,942

       Excess(deficiency) of revenues
        over (under) expenditures                        206               (14)                  (63)           129            (2,833)             (226)        (3,059)              220            (2,710)

     OTHER FINANCING SOURCES (USES)
     Transfers in:
       General fund                                       —                 —                    63                 63          1,210                   —        1,210                    —         1,273
     Transfers out:
       Debt service fund                                  —                 —                     —                 —            (846)                  —         (846)                   —          (846)
     Special assessment bonds issued                      —                 —                     —                 —           4,700                   —        4,700                    —         4,700
     Discount on special assessment debt                  —                 —                     —                 —             (10)                  —          (10)                   —           (10)
       Total other financing sources
        and (uses)                                        —                 —                    63                 63          5,054                   —        5,054                    —         5,117

       Net change in fund balances                       206               (14)                   —             192             2,221              (226)         1,995               220            2,407

       Fund balances – beginning                         744              480                     5           1,229                —                105            105             1,887            3,221
                                                                                                                                                                                                              Illustrative Comprehensive Annual Financial Report




       Fund balances – ending                 $          950   $          466     $               5     $     1,421      $      2,221    $         (121) $       2,100    $        2,107      $     5,628

     The notes to the financial statements are an integral part of this statement.
                                                                                                                                                                                                                531
540   Governmental Accounting, Auditing, and Financial Reporting


                                                  Name of Government
                                                 Internal Service Funds
                                            Combining Statement of Net Assets
                                                   December 31, 2010
                                            (amounts expressed in thousands)


                                                                                 Management
                                                             Fleet               Information
                                                          Management               Systems           Total
         ASSETS
         Current assets:
           Cash and cash equivalents                      $          36          $        64     $           100
           Investments                                               17                   33                  50
           Interest receivable                                        2                   —                    2
           Due from other funds                                      64                   62                 126
           Intergovernmental receivable                               4                   —                    4
           Inventories                                               23                   —                   23
           Prepaid items                                             38                   —                   38
              Total current assets                                  184                  159                 343

         Noncurrent assets:
           Capital assets:
             Buildings                                               87                    —               87
             Machinery and equipment                              4,334                   949           5,283
               Less accumulated depreciation                     (2,108)                 (358)         (2,466)
                 Total capital assets (net of
                    accumulated depreciation)                    2,313                   591            2,904
                      Total assets                               2,497                   750            3,247

         LIABILITIES
         Current liabilities:
           Accounts payable                                         227                   15                 242
           Due to other funds                                        18                   24                  42
           Compensated absences                                       5                   23                  28
             Total current liabilities                              250                   62                 312

         Noncurrent liabilities:
           Advances from other funds                                 32                   46                  78
             Total noncurrent liabilities                            32                   46                  78
               Total liabilities                                    282                  108                 390

         NET ASSETS
         Invested in capital assets                              2,313                   591            2,904
         Unrestricted                                              (98)                   51              (47)
         Total net assets                                 $      2,215           $       642     $      2,857

         The notes to the financial statements are an integral part of this statement.




                                                               86
                                            Illustrative Comprehensive Annual Financial Report       541


                                    Name of Government
                                   Internal Service Funds
         Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets
                           For the Year Ended December 31, 2010
                             (amounts expressed in thousands)


                                                                        Management
                                                    Fleet               Information
                                                 Management               Systems         Total
Operating revenues:
  Charges for sales and services                 $      1,264           $       593   $      1,857
    Total operating revenues                            1,264                   593          1,857

Operating expenses:
  Costs of sales and services                             771                   374          1,145
  Administration                                           70                    64            134
  Depreciation                                            419                    92            511
    Total operating expenses                            1,260                   530          1,790
       Operating income                                     4                    63             67

Nonoperating revenues (expenses):
  Investment earnings                                       6                     2              8
     Income before contributions and transfers             10                    65             75
Transfers in                                            2,205                    —           2,205
  Change in net assets                                  2,215                    65          2,280
Total net assets - beginning                               —                    577            577
Total net assets - ending                      $        2,215           $       642   $      2,857

The notes to the financial statements are an integral part of this statement.




                                                      87
542    Governmental Accounting, Auditing, and Financial Reporting


                                                      Name of Government
                                                     Internal Service Funds
                                              Combining Statement of Cash Flows
                                             For the Year Ended December 31, 2010
                                               (amounts expressed in thousands)


                                                                                      Management
                                                                       Fleet          Information
                                                                    Management          Systems          Total
      CASH FLOWS FROM OPERATING ACTIVITIES
       Receipts from customers and users                            $         124     $       643    $        767
       Receipts from quasi-external transactions                            1,072              —            1,072
       Payments to suppliers                                                 (600)           (450)         (1,050)
       Payments to employees                                                  (60)            (56)           (116)
         Net cash provided by operating
          activities                                                          536            137                 673

      CASH FLOWS FROM NONCAPITAL FINANCING
       ACTIVITIES
        Advance from other funds                                               40             20                  60
          Net cash provided by noncapital and related
           financing activities                                                40             20                  60

      CASH FLOWS FROM CAPITAL AND
       RELATED FINANCING ACTIVITIES
        Capital contributions                                                  45              —               45
        Purchases of capital assets                                          (572)            (67)           (639)
          Net cash used by capital and related
           financing activities                                              (527)            (67)           (594)

      CASH FLOWS FROM INVESTING ACTIVITIES
       Proceeds from sales and maturities of investments                       31              —                  31
       Purchase of investments                                                (48)            (33)               (81)
       Interest and dividends received                                          4               2                  6
          Net cash used by investing activities                               (13)            (31)               (44)

            Net increase in cash and cash equivalents                          36             59                  95
        Cash and cash equivalents – January 1                                  —               5                   5
        Cash and cash equivalents – December 31                     $          36     $       64     $           100

        Reconciliation of operating income to net cash
         provided (used) by operating activities:
          Operating income                                          $           4     $       63     $            67
          Adjustments to reconcile operating income to
           net cash provided (used) by operating activities:
             Depreciation expense                                             419             92                 511
             (Increase) in intergovernmental receivable                        (4)            —                   (4)
             (Increase) decrease in due from other funds                      (64)            50                 (14)
             (Increase) in inventories                                        (23)            —                  (23)
             (Increase) in prepaid items                                      (38)            —                  (38)
             Increase (decrease) in accounts payable                          227            (73)                154
             Increase in compensated absences payable                           5              5                  10
             Increase in due to other funds                                    10             —                   10
                Total adjustments                                             532             74                 606
        Net cash provided by operating activities                   $         536     $      137     $           673

        Noncash investing, capital, and financing activities:
          Contributions of capital assets from government                   2,160              —
          Capital asset trade-ins                                              48              —

      The notes to the financial statements are an integral part of this statement.




                                                                   88
Appendix 2 – Reference Forms
                     GFOA RFP – Analytical Software – Appendix 2 – Reference Form


                                       CLIENT REFERENCE FORM
                                     SOFTWARE FIRM REFERENCE


Please provide at least 3 references for firms in which you developed report-writing/analytical software
products that involved financial reporting and which have been completed within the past three years.
These references should be sites at which the software has been FULLY IMPLEMENTED and is “Live”.
Please use the following format in submitting references. NOTE: The contact person should be an
employee of the reference, not the software vendor or an implementation consultant. The reference will
be contacted during the months of Oct. and Nov. 2002.


 GENERAL BACKGROUND


Name of Government or Firm: _______________________________________________Phone: _____________
Address: _____________________________________________________________________________________
Firm Project Manager: ___________________________________________Title: __________________________
Service Dates: __________________________________________Software Program: ______________________
SUMMARY OF PROJECT: _______________________________________________________________________
_____________________________________________________________________________________________
_____________________________________________________________________________________________
Operating Budget: ______________________________________Number of Employees: ___________________
 PROJECT COST


Implementation Services                  $ __________      Software Cost                   $ ___________
Maintenance Cost                         $ __________
 TECHNOLOGY INFORMATION


Hardware Platform: ____________________________________________________________________________
Database Platform: ____________________________________________________________________________
Operating System: _____________________________________________________________________________
Appendix 3 – Cost Sheet
                                       GFOA RFP - Analytical Software Solution - Appendix 3 - Cost Sheet



Detailed Software Costs

                                   Small Governments       Medium         Large Governments
                                    (annual revenues Governments (annual (annual revenues
Cost Categories                                                                             Explanations/Notes (if necessary)
                                      less than $50  revenues between $50 greater than $250
                                         million)      and $250 million)       million)
Software License Fees
 Proposed Cost
 Number of Users/Employees
 Fee per User/Employee                   #DIV/0!                #DIV/0!               #DIV/0!
             Subtotal              $                    -   $                 -   $                 -
Annual Maintaenance Cost
1st Year Annual Maintenance Cost
  Percentage of licensing cost           #DIV/0!                #DIV/0!               #DIV/0!
             Subtotal              $                -       $             -       $             -
Approximate Implementation Cost
 Implementation cost
 Percentage of licensing cost                   #DIV/0!               #DIV/0!              #DIV/0!
             Subtotal           $                    - $                   - $                  -
             Total License Fees $                    - $                   - $                  -

				
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posted:11/15/2011
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