REQUEST FOR PROPOSALS
Deadline for Submission:
2 PM, March 17, 2009
The County of Bedford, Virginia (the County), including its component units, the Bedford
County School Board, the Bedford Public Library System and the Bedford County Economic
Development Authority request proposals from independent certified public accountants
(Auditor) to perform financial audit services; specifically, to audit the financial statements
for the above listed entities for the three fiscal years ending June 30, 2009 through June 30,
2011, with an option to renew the contract for an additional two years.
II. SCOPE OF SERVICES
A. General Requirements:
1. During the term of this contract the Auditor shall be licensed to perform the
audit as provided in the applicable laws of the Commonwealth of Virginia.
The Auditor shall also be independent as that term is defined in the Ethical
Rules of the AICPA.
2. The Auditor shall comply with the requirements of qualification as contained
in the Government Auditing Standards issued by the Comptroller General of
the United States.
3. The audits shall be performed in accordance with generally accepted auditing
standards as set forth by the American Institute of Certified Public
Accountants; the standards applicable to financial audits contained in
Government Auditing Standards issued by the Comptroller General of the
United States; Specifications for Audits of Counties, Cities and Towns, issued
by the Auditor of Public Accounts of the Commonwealth of Virginia; the
provisions of the U.S. Office of Management and Budget (OMB) Circular A-
133, Audits of State, Local Governments and Non-Profit Organizations and
other authoritative standards.
4. All working papers and reports must be retained, at the Auditor’s office where
the work will be performed and at the Auditor’s expense, for a minimum of
five (5) years, unless the firm is notified in writing by the County of the need
to extend the retention period. The Auditor will be required to make working
papers available, upon request by the County. In addition, the Auditor shall
respond to the reasonable inquiries of successor auditors and allow successor
auditors to review working papers relating to the matters of continuing
B. Specific Requirements:
1. County of Bedford
1. Comprehensive Annual Financial Report (CAFR) – The Auditor shall
conduct an audit of the governmental activities, the business-type
activities, the discretely presented component units, each major fund and
the aggregate remaining fund information of the County and of the
Bedford County School Board, a discretely presented component unit.
The audit shall result in the rendering of the Auditor’s opinion on the
financial statements prepared by County personnel. The Auditor’s opinion
shall be unqualified unless the Auditor furnishes to the County, on a
timely basis, their reasons for qualifying the opinion, disclaiming an
opinion or rendering an adverse opinion. The scope of the Auditor’s
opinion will include the basic financial statements comprising of financial
statements of the governmental activities, the business-type activities, the
aggregate discretely presented component units, each major fund and the
aggregate remaining funds.
2. Compliance Audit – The Auditor shall conduct an audit in accordance
with OMB Circular A-133, Audits of State, Local Governments, and Non-
Profit Organizations and Specifications for Audits of Counties, Cities and
Towns, issued by the Auditor of Public Accounts of the Commonwealth of
Virginia. The Auditor shall issue the following reports in connection with
the audit: Report on Compliance and on Internal Control Over Financial
Reporting; Report on Compliance With Requirements Applicable to Each
Major Program and Internal Control Over Compliance; Report on
Compliance with Commonwealth of Virginia Laws, Regulations,
Contracts and Grants; and Schedule of Findings and Questioned Costs. In
addition, the Auditor shall complete, in a timely manner, Form SF-SAC,
Data Collection Form for Reporting on Audits of State, Local
Governments, and Non-Profit Organizations, in accordance with OMB
Circular A-133, Audits of States, Local Governments, and Non-Profit
3. Management Letter – The Auditor shall issue a letter to the Board of
Supervisors noting any material matters involving the internal control
structure and other operational matters that were brought to the Auditor’s
attention during the performance of the financial audit. The letter should
also contain recommendations for improvement.
4. Comparative Report Transmittal Forms – The Auditor of Public Accounts
(APA) requires all localities to complete Comparative Report Transmittal
Forms in accordance with the provisions of the Uniform Financial
Reporting Manual. The County will prepare the Comparative Report
Transmittal Forms for submission to the Auditor. The Auditor shall
conduct agreed-upon procedures and issue a report on evaluating
management’s assertion about whether the Comparative Report
Transmittal Forms comply with the requirements of the Uniform Financial
5. Agreed-Upon Procedures – The Environmental Protection Agency and the
Virginia Department of Environmental Quality require operators of
municipal solid waste landfills to demonstrate financial assurance for
closure, post-closure care and corrective actions costs. The County will
prepare a Local Government Financial Test Worksheet to demonstrate
such financial assurance. The Auditor shall conduct agreed-upon
procedures and issue a report on evaluating the Local Government
Financial Test Worksheet in accordance with Section 20-70-210 of the
Financial Assurance Regulations for Solid Waste Disposal, Transfer and
Treatment Facilities, relating to the closure, post-closure care and
corrective action costs of owning and operating a municipal solid waste
6. The Auditor’s principal contact with the County will be the Director of
Fiscal Management, or a designated representative, who will coordinate
the assistance to be provided by the County to the Auditor.
7. Schedule and Timing
i. Prior to the start of audit fieldwork, the Auditor shall meet with the
County’s Department of Fiscal Management staff to plan and coordinate
the audit. Throughout the audit engagement, the Auditor shall keep the
appropriate levels of management informed of the progress of the audit.
The Auditor shall also meet with the appropriate levels of County
management prior to the completion of the audit fieldwork to address
any issues relating to the audit.
ii. The County shall complete all schedules and supporting work papers
necessary for the timely completion of audit fieldwork no later than
September 30 of each year.
8. The County shall be responsible for the preparation and editing of the
financial statements. Draft financial statements will be furnished by the
County to the Auditor. The County shall deliver draft financial statements
to the Auditor by October 1 of each year. The Auditor shall discuss any
necessary revisions with the Director of Fiscal Management. All revisions
will be subject to the approval of the Director of Fiscal Management. The
Auditor is responsible for editing the financial statements after the draft.
The County shall be responsible for the printing of the financial
9. It is anticipated that the County will deliver its audited financial
statements (included in the CAFR) to the Board of Supervisors on or
before the first regularly scheduled Board meeting in December each year.
10. The County will send its CAFR to the Government Finance Officers
Association of the United States and Canada (GFOA) for review in its
Certificate of Achievement for Excellence in Financial Reporting
program. It is anticipated that the Auditor will not be required to provide
special assistance to the County to meet the requirements of that program.
11. The federal and state single audit report is to be included in the CAFR.
12. Funds: The following is a current listing of the funds and component units
of the County:
Governmental Fund Types
Proprietary Fund Types
Fiduciary Fund Types
Fire and Rescue Pension Trust Length of Service Award Fund
Tri-County Relicensing Committee
Tri-County Lake Administrative Committee
Bedford Community Coalition
Special Welfare Fund
Road Escrow Accounts
Land Disturbing Bonds
Discretely Presented Component Units
Bedford County School Board
Bedford Public Library System
Bedford County Economic Development Authority
Funds maintained separately for operational purposes only:
Law Library Fund - closed into General Fund
E-911 Fund - closed into General Fund
Capital Improvements Fund - closed into General Fund
2. School Board
1. The Bedford County School Board is considered to be a component unit
for inclusion in the County’s financial statements. This component unit is
to be audited as a part of the audit of the City’s financial statements. No
separate financial statements will be issued for the School Board.
2. Management Letter – The Auditor shall issue a letter to the School Board
noting any material matters involving the internal control structure and
other operational matters that were brought to the Auditor’s attention
during the performance of the financial audit of the School Board. The
letter should also contain recommendations for improvement.
3. The County will be responsible for the preparation of school statements
and footnote information presented in the CAFR. School Board personnel
shall be available during the audit to provide assistance to the Auditor as
4. Funds: The following is a current listing of the funds of the School Board:
Governmental Fund Types
Capital Projects Fund
Funds maintained separately for operational purposes only:
Maintenance Project Fund -closed into Operating Fund
3. Public Library System
1. Financial Audit – The Auditor shall conduct an audit of the Public Library
System in accordance with generally accepted auditing standards. The
audit shall result in the rendering of the Auditor’s opinion on the financial
statement prepared by the County. The Auditor’s opinion shall be
unqualified unless the Auditor furnishes to the Public Library System, on a
timely basis, the reasons for qualifying the opinion. The scope of the
Auditor’s opinion will include the financial statements.
2. The Auditor shall be responsible for printing 20 copies of the financial
3. The Auditor shall be responsible for preparing the IRS Form 990 for the
Bedford Public Library Foundation which is a blended component unit of
the Public Library System.
4. Economic Development Authority
1. Financial Audit – The Auditor shall conduct an audit of the Economic
Development Authority in accordance with generally accepted auditing
standards. The audit shall result in the rendering of the Auditor’s opinion
on the financial statement prepared by the County. The Auditor’s opinion
shall be unqualified unless the Auditor furnishes to the Economic
Development Authority, on a timely basis, the reasons for qualifying the
opinion. The scope of the Auditor’s opinion will include the financial
2. The Auditor shall be responsible for printing 20 copies of the financial
III. REPRESENTATIONS OF THE AUDITOR
A. The Auditor shall represent that he is independent as that term is defined in the
Ethical Rule of the AICPA.
B. The Auditor shall represent that he is licensed to perform the audit as provided in the
applicable laws of the Commonwealth of Virginia
C. The Auditor shall represent that he has met the peer review standards of the AICPA
and as required by Government Auditing Standards, issued by the Comptroller
General of the United States.
D. The Auditor shall represent that adequate supervision will be provided on a day-to-
day basis and that the resulting work papers shall be adequate and shall be available
for routine review by appropriate auditors of the Federal and State governments.
E. The Auditor shall represent that staff assigned to the audit have met the continuing
education requirements required by Government Auditing Standards.
F. The Auditor shall represent that he has successfully passed a review by the Auditor of
Public Accounts and must specify the year of its most recent successful APA review.
IV. PROPOSAL PREPARATION AND SUBMISSION REQUIREMENTS
A. General Instructions:
1. RFP Response - In order to be considered for selection, Offerors must submit a
complete response to the RFP. An original and eight (8) copies of each proposal
shall be submitted. The original proposal should be clearly marked
“ORIGINAL” on its outside cover. Should the Offeror fail to respond to all
requirements of the RFP, or fail to provide adequate or complete
documentation, as determined by the evaluation committee, the Offeror’s
proposal may be eliminated from further consideration.
2. All proposals submitted under the RFP shall become the property of the County
of Bedford and will be subject to public inspection in accordance with the
Virginia Freedom of Information Act. Trade secrets of proprietary information
submitted by an Offeror shall not be subject to public disclosure under the
Virginia Freedom of Information Act; however, the Offeror must invoke the
protections of Section 2.2-4342F of the Code of Virginia, in writing, either before
or at the time the data or other material is submitted. The written notice must
specifically identify the data or materials to be protected and state the reasons
why protection is necessary. The proprietary or trade secret material submitted
must be identified by some distinct method, such as highlighting or underlining,
and must indicate only the specific words, figures or paragraphs that constitute
trade secret or proprietary information. The classification of an entire proposal
document, line item prices and/or total proposal prices as proprietary or trade
secrets is not acceptable and will result in rejection of the proposal.
B. Specific Proposal Instructions:
1. The proposal package shall include at a minimum:
a. The Request for Proposal document with any addenda acknowledgements
filled out and signed as required.
b. A cover letter, signed by an authorized officer of the company indicating the
underlying company’s philosophy in providing the requested services.
c. A statement of the Offeror’s experience and history in providing the services
stated in the Scope of Services, including but not limited to:
1. Size of the firm
2. Size of the firm’s government audit staff
3. Number and titles of the professional staff to be employed in this
engagement on a full-time basis.
4. The results of the most recent peer review; and
5. The results of any Federal or State reviews of its audits during the past
d. A statement of Offeror personnel qualifications and experience, including the
1. Identification of the principal supervisory and management staff,
including engagement partners, managers, other supervisors and
specialists, who would be assigned to the contract and indicate whether
each such person is licensed to practice as a certified public accountant in
2. Provide information on the government auditing experience of each
person, including information on relevant continuing professional
education for the past five years and membership in professional
organizations relevant to the performance of the audit.
e. A comprehensive description of the types of services the Offeror will provide
in response to the Scope of Services.
f. A minimum of three (3) clients for whom similar services have been provided
and the date of the service. Include client name, address, telephone number,
description of type of services performed, and the person the County may
g. Any other relevant information the Offeror deems necessary to provide the
services needed to successfully complete the Scope of Services.
2. Any questions by Offerors regarding the scope of services shall be directed to
Susan Crawford, Director of Fiscal Management, County of Bedford, 122 East
Main Street, Suite 203, Bedford, VA 24523, Telephone: (540) 586-7729, Ext
1299. Email: email@example.com.
3. Oral Presentation: Offerors who submit a proposal in response to this RFP may
be required to give an oral presentation of their proposal to the County. This
provides an opportunity for the Offeror to clarify or elaborate on the proposal.
This is fact finding and explanation session only and does not include negotiation.
The County will schedule the time and location of these presentations. Oral
presentations are an option of the County and may or may not be conducted.
4. Proposals will be addressed to :
County of Bedford, Virginia
Attn: Brigitte Petersen, Procurement Technician
122 East Main Street, Suite 205
Bedford, VA 24523
Specific proposal responses must be received not later than 2:00 PM, EST, on
Tuesday, March 17, 2009. Proposals received after that time will not be
V. EVALUATION AND AWARD CRITERIA
A. Evaluation Criteria:
The evaluation of proposals and the determination as to the quality of the services
offered shall be the sole responsibility of the County and will be based on the
information furnished by the Offeror in their proposal, as will as other information
Offerors are requested and advised to be as complete as possible in their response.
However the County may:
Contact the Offeror to clarify any response
Contact any current users of an Offeror’s services
Solicit information from any available source concerning any aspect of the
Seek and review any other information deemed pertinent to the evaluation
Use any information known by the evaluation committee members.
Each proposal will be evaluated for full compliance with the RFP instructions to the
Offeror and the mandatory terms and conditions set forth within the RFP. The
objective of the evaluation will be to recommend the firm who is most responsive to
the herein described needs of the County. The following areas will be evaluated:
1. Experience – Prior experience in providing similar services, including client
references from previous projects similar in nature.
2. Qualifications – Professional qualifications and experience of the personnel to be
assigned to the project.
3. Ability to provide the services – Specific information on the company’s ability to
deliver the required services.
4. Responsiveness – The Offeror’s ability to deliver the required services on time
and in accordance with the Scope of Services.
B. Award of Contract:
After evaluation of the proposals, the County shall engage in individual discussions
with two or more Offerors deemed fully qualified, responsible and suitable on the
basis of initial responses and with emphasis on professional competence, to provide
the required services. Repetitive informal interviews shall be permissible. Such
Offerors shall be encouraged to elaborate on their qualifications and performance data
or staff expertise pertinent to the proposed project, as well as alternative concepts. At
the discussion stage the public body may discuss non-binding estimates of the total
project costs, including, but not limited to non-binding estimates of price for services.
Proprietary information from competing Offerors shall not be disclosed to the public
or to competitors. At the conclusion of the informal interviews, on the basis of
evaluation factors published in the Request for Proposals and all information
developed in the selection process to this point, the County shall select, in the order of
preference, two or more Offerors whose professional qualifications and proposed
services are deemed most meritorious. Negotiations shall then be conducted,
beginning with the Offeror ranked first. If a contract satisfactory and advantageous to
the County can be negotiated at a price considered fair and reasonable, the award
shall be made to that Offeror. Otherwise, negotiations with the Offeror ranked first
shall be formally terminated and negotiations conducted with the Offeror ranked
second, and so on, until such a contract can be negotiated at a fair and reasonable
price. Should the County determine in writing and in its sole discretion that only one
Offeror is fully qualified, of that one Offeror is clearly more highly qualified and
suitable than the others under consideration; a contract may be negotiated and
awarded to that Offeror. The award document will be a contract incorporating by
reference all the requirements, terms and conditions of the solicitation and the
Contractor’s proposal as negotiated.
VI. GENERAL TERMS AND CONDITIONS
A. Response to Proposals
Forward the original and eight (8) copies of your response to this RFP, with all
supporting information you wish to be considered, no later than 2:00 PM on Tuesday,
March 17, 2009 to:
Bedford County Administration Office
Attn: Brigitte Petersen – Procurement Office
122 E. Main Street, Suite 205
Bedford, VA 24523
B. Issuing Office:
Bedford County Administration Office
Management Services, Procurement Division
122 East Main Street, Suite 205
Bedford, VA 24523
Questions concerning proposal procedures in this RFP should be addressed in
writing to Brigitte Petersen, Procurement Technician, 122 East Main St., Suite 205,
Bedford, VA 24523. Inquiries may also be made via e-mail at
firstname.lastname@example.org, or by FAX at 540.587.0710. Questions concerning the
scope of services should be addressed in writing to Susan Crawford, Director of
Fiscal Management, County of Bedford, 122 East Main Street, Suite 203, Bedford,
VA 24523, Telephone: (540) 586-7729, Ext 1299. Email:
D. Issuing Date:
February 25, 2009
F. Closing Date/Time:
In order for all proposals to be fairly considered sealed proposals should be sent to the
Issuing Office, clearly marked “Audit Services” with the RFP number no later than
2:00 PM, EST on Tuesday, March 17, 2009. Without exception, proposals delivered
after this date and time will not be accepted.
G. Proposer Understanding of Requirements:
It is the responsibility of each organization submitting a proposal to inquire about and
to clarify any requirement of the RFP which is not understood. Proposers must
submit inquiries concerning submittal procedures or specifications concerning this
RFP in writing or via FAX. The County will issue written responses via FAX and
post these responses on the County’s website in the same location as the RFP; it is the
responsibility of proposers to check the website for any updates related to this RFP.
Only written responses to inquiries concerning procedures or specifications will be
considered valid by the County. Non-written questions from proposers and verbal
responses by the County should be limited to simple clarifications and will not be
considered valid as part of the process.
H. Incurring Cost:
The County is not liable for any cost incurred by any proposer interested in
submitting a RFP, or any selected proposer, prior to the execution of a contract.
I. Negotiation with selected Proposer:
In the case that the selected proposers proposed cost of services exceeds the available
funds of the County, the County reserves the right to negotiate with the selected
proposer contract price within available funds.
J. Modification and Withdrawal of Proposals:
Proposals may be modified or withdrawn by an appropriate document duly executed
(in the manner that a Proposal must be executed) and delivered to the place where
Proposals are to be submitted at any time prior to the opening of the Proposals.
Proposers may only withdraw proposals that were substantially lower than other
proposals because of clerical error as defined in Section 11-54 (a.i.) of the Virginia
Code of 1950, as amended. Any Proposer withdrawing a proposal shall give notice in
writing of the right to withdraw proposal within two (2) business days after the
conclusion of the proposal opening procedure.
The successful Proposer shall indemnify and hold harmless Bedford County, its
officers, boards, commissions, agents and employees against any and all claims,
demands, causes of action, suits, proceedings, damages, costs or liabilities (including
costs or liabilities of the County with respect to its employees), of every kind and
nature whatsoever, including, but not limited to, damages for injury or death or
damages to person or property, regardless of the merit of any of the same, including
any attorney fees, accountant fees, expert witness or consultant fees, court costs, per
diem, expense traveling and transportation expense, or other costs or expense arising
out of or pertaining to the performance of this Agreement by the successful Proposer
and for which the Proposer would otherwise be responsible unless resulting from the
negligence of County or its officers, boards, commissions, agents, or employees.
L. Termination of Contract:
Should the Proposer fail to perform the work according to accepted methods, the
County has the right to terminate the contract immediately. In the event of
termination pursuant to this paragraph, the Proposer shall be paid for all services
provided through the date of termination less any fines, remedial costs or other fees
that may be withheld.
M. Bedford County’s Rights:
Bedford County reserves the right to reject any and all proposals, or to contact any
submitting Proposer or reference prior to award for explanations or clarification. The
County reserves the right to waive any formalities and to award to the most
responsive and responsible Proposer
Bedford County does not discriminate against, race, color, religion, sex, national
origin, age, disability, political affiliation or belief.
O. Employment Discrimination by Contractor Prohibited:
During the performance of this contract, the contractor agrees as follows:
1. The contractor will not discriminate against any employee or applicant for
employment because of race, religion, color, sex, national origin, age, disability,
or any other basis prohibited by state law relating to discrimination in
employment, except where there is a bona fide occupational qualification
reasonably necessary to the normal operation of the contractor. The contractor
agrees to post in conspicuous places, availability to employees and applicants for
employment, notices setting forth the provisions of this nondiscrimination clause.
2. The contractor, in all solicitations or advertisements for employees placed by or
on behalf of the contractor, will state that such contractor is an equal opportunity
3. Notices, advertisements and solicitations placed in accordance with federal law,
rule or regulation shall be deemed sufficient for the purpose of meeting the
requirements of this section.
4. The contractor will include the provisions of the foregoing paragraphs a, b and c
in every subcontract or purchase order of over $10,000, so that the provisions will
be binding upon each subcontractor or vendor.
P. Drug-free Workplace to be Maintained by Contractor:
During the performance of this contract, the contractor agrees to (i) provide a drug-
free workplace for the contractor’s employees; (ii) post in conspicuous places,
available to employees and applicants for employment, a statement notifying
employees that the unlawful manufacture, sale, distribution, dispensation, possession,
or use of a controlled substance or marijuana is prohibited in the contractor’s
workplace and specifying the actions that will be taken against employees for
violations of such prohibition; (iii) state in all solicitations or advertisements for
employees placed by or on behalf of the contractor that the contractor maintains a
drug-free workplace; and (iv) include the provisions of the foregoing clauses in every
subcontract or purchase order over $10,000, so that the provisions will be binding
upon each subcontractor or vendor.
For the purposes of this section, “drug-free workplace” means a site for the
performance of work done in connection with a specific contract awarded to a
contractor in accordance with this chapter, the employees of whom are prohibited
from engaging in the unlawful manufacture, sale, distribution, dispensation,
possession or use of any controlled substance or marijuana during the performance of
Q. Ethics in Public Contracting:
This RFP incorporates by reference any state or federal law related to ethics, conflicts
of interest, or bribery, including by way of illustration and not limitation, the Virginia
State and Local Government Conflict of Interests Act, the Virginia Governmental
Frauds Act, and Articles 2 and 3 of Chapter 10 of Title 18.2 of the Virginia Code, as
amended. The Offeror certifies that its offer is made without collusion or fraud and
that it has not offered or received any kickbacks or inducements from any other
offeror, supplier, manufacturer, or subofferor and that it has not conferred on any
public employee having official responsibility for this purchase any payment, loan,
subscription, advance, deposit of money, services, or anything of more than nominal
value, present or promised unless consideration of substantially equal or greater value
R. Immigration Reform and Control Act of 1986:
The Offeror certifies that it does not, and will not during the performance of any
contract, employ illegal alien workers or otherwise violate the provisions of the
federal Immigration Reform and Control Act of 1986.
S. Proposal Binding:
The contents, in their entirety, of the proposal submitted by the accepted firm shall
become an attachment to and part of the agreement between the firm and the Issuing
T. Applicable Law:
This RFP and any subsequent contract and the work performed thereunder shall be
governed in all respects by the laws of the Commonwealth of Virginia and the venue
for any litigation with respect thereto shall be in the Circuit Court for Bedford
County, Virginia or as otherwise required by law. The Offeror shall comply with
applicable federal, state, and local laws and regulations.
The Offeror shall not assign, transfer, convey, sublet, or otherwise dispose of any
award, or any or all of its rights, obligations, or interests under this contract, without
the prior written consent of the County and City.