The auditor will be expected to perform all technical and other analyses necessary to complete the scope of work. The auditor will receive general direction from the YoloTD designee.

The auditor shall examine the financial statements and records and perform an annual audit of the financial transactions and records in accordance with the applicable laws and regulations and contracts that have been entered into by the agency. The scope of work includes the following tasks:

Task 1.1:

Tasks:

In accomplishing the foregoing, the auditor shall be required to perform the following:

1. The auditor shall provide pre-work program to YoloTD’s Executive Director or designee

2. The audit firm will perform an audit of all funds of YoloTD. The audit will be conducted in accordance with auditing standards generally accepted in the United States of America and Government Auditing Standards, issued by the Comptroller of the United States.

3. The ACFR will be fully compliant with all GASB statements.

4. The audit firm will render their auditors’ report on the basic financial statements which will include both the Business Type Activities and Fiduciary Activities of the District. The audit firm will also apply limited audit procedures to the Management’s Discussion and Analysis (MD&A) and Required Supplementary Information.

5. The auditor will perform an audit and provide all required reports (and opinions) in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance);

6. The auditor will provide a Management letter and the required Statement on Auditing Standards 114: Auditor’s Communication with Those Charged with Governance letter. The management letter should include a summation statement of audit findings and recommendations affecting the financial statements, internal control, accounting systems, compliance determination, and any other material matters. The management letter must also include a review and update of the findings from the prior year.

7. Advise and assist YoloTD’s staff in assessing controls and procedures as may be required during the financial audit performance.

8. Express an opinion on the fairness of presentation of YoloTD’s financial position.

9. If conditions are discovered, which lead to the belief that material errors, fraud, or other irregularities may exist, or if any other circumstances are encountered that require extended services, the auditor shall promptly advise the designee. No extended services shall be performed unless they are authorized in a separate contractual agreement or in an amendment to the contract agreement.

10. If YoloTD Board of Directors, Executive Director, Chief Financial Officer, requests the auditor to perform services in addition to the required services outlined in this RFP,  these additional services shall not be performed unless they are authorized in a separate contractual agreement or in an amendment to the contract agreement. These additional services would generally include special matters or performing special examinations upon request, including, but not limited to, financial transactions, matters of internal control, forward rate agreements, investments contracts, municipal leasing or similar types of transactions. Such additional service must be approved in writing by YoloTD prior to their performance. Charges for such additional services will be negotiated and paid to the auditor by YoloTD. SACOG is not responsible for payment for these additional services.

Task 1.2:

Tasks:

Reporting and Presentation

A. Present audit findings and financial statements to YoloTD's Board of Directors and management.

B. Provide clear, actionable recommendations for improving financial operations and internal controls.

C. Collaborate with YoloTD staff to address questions and ensure understanding of audit concerns.

Deliverables:

1. YoloTD will determine the number of copies of the financial reports that are to be provided by December 15 or earlier if possible, following the end of the fiscal year.

A proposal review panel made up of members of SACOG and YoloTD staff will evaluate the proposals.

Upon receipt of the proposals, a technical evaluation will be performed. The review panel will evaluate each proposal in accordance with the criteria listed in the "Evaluation Criteria" section. Proposers may be telephoned and asked for further information, if necessary. Previous clients may also be called.

The review panel may request oral interviews from the top candidates to provide additional input in the evaluation process. In the oral interview, the candidates will be requested to provide an oral presentation, which will be followed by a question and answer period. The panel may question the candidates about their proposed approaches, consistent with the evaluation criteria set forth below. The panel will use each candidate’s interview performance to inform its final scores on the criteria set forth below.

The panel will make recommendations to the YoloTD Executive Director on the basis of the proposal, oral interview when held, and reference check. In determining which proposal is most advantageous, YoloTD will award the contract to the proposer whose proposal offers the best value.

Interested parties must register with SACOG’s procurement portal, https://secure.procurenow.com/portal/sacog, and click the "Follow" button on the specific solicitation to receive notifications of any addendums or updates.

Proposals must be received by SACOG’s Procurement Officer via the SACOG Bidding Portal found at https://secure.procurenow.com/portal/sacog, as described further. Portal submission should be received no later than 5:00 pm (PST) on February 7, 2025.

This request for proposal (RFP) does not commit SACOG/YoloTD to award a contract, to pay any costs incurred in the preparation of proposals in response to this request, or to procure or contract for services or supplies. SACOG/YoloTD expressly reserves the right to reject any and all proposals or to waive any irregularity or informality in any proposal or in the RFP procedure and to be the sole judge of the responsibility of any proposer and of the suitability of the materials and/or services to be rendered. SACOG/YoloTD reserves the right to withdraw this RFP at any time without prior notice. Further SACOG/YoloTD reserves the right to modify the RFP schedule described above.

Until award of a contract, the proposals shall be held in confidence and shall not be available for public review. No proposal shall be returned after the date and time set for the opening thereof. All proposals become the property of SACOG/YoloTD. Upon award of a contract to the successful proposer, all proposals shall be public records.

All finalists may be required to participate in negotiations and submit such price, technical, or other revisions of their proposals as may result from negotiations. However, each initial proposal should be submitted on the most favorable terms from a price and a technical viewpoint.

The YoloTD Board of Directors will award the contract.

Any changes to the RFP requirements will be made by addenda issued by SACOG via the SACOG Bidding Portal (https://secure.procurenow.com/portal/sacog) and shall be considered part of the RFP. Upon issuance, such addenda shall be incorporated in the agreement documents, and shall prevail over inconsistent provisions of earlier issued documentation.

No prior, current, or post award verbal conversations or agreement(s) with any officer, agent, or employee of SACOG/YoloTD shall affect or modify any terms or obligations of the RFP, or any contract resulting from this RFP.

Precontractual expenses include any expenses incurred by proposers and selected contractor in:

• Preparing proposals in response to this RFP
• Submitting proposals to SACOG/YoloTD
• Negotiations with SACOG/YoloTD on any matter related to proposals.
• Other expenses incurred by a contractor or proposer prior to the effective date of any agreement.

In any event, SACOG/YoloTD shall not be liable for any precontractual expenses incurred by any proposer or selected contractor. Proposers shall not include any such expenses as part of the price proposed in response to this RFP. SACOG/YoloTD shall be held harmless and free from any and all liability, claims, or expenses whatsoever incurred by, or on behalf of, any person or organization responding to this RFP.

The proposal will also provide the following information: name, title, address, email address, and telephone number of individual with authority to bind the consultant or consultant firm and also who may be contacted during the period of proposal evaluation. The proposal shall be signed by an official authorized to bind the consultant or consulting firm and shall contain a statement to the effect that the proposal is a firm offer for at least a 60 day period. Execution of the contract is expected by March 31, 2025.

The successful consultant is expected to execute a contract similar to YoloTD’s Standard Agreement, which meets all State and/or Federal requirements. A copy of YoloTD’s Standard Agreement is attached to this RFP.

The contract will be an agreement between YoloTD and the consultant. YoloTD will provide contract administration services.

It is the policy of YoloTD, the California Department of Transportation (“Caltrans”), and the U.S. Department of Transportation that Disadvantaged Business Enterprises (“DBE’s”) shall have the maximum opportunity to participate in the performance of contracts financed in whole or in part with Federal funds. DBE’s are for-profit small business concerns as defined in Title 49, Part 26.5, Code of Federal Regulations (“CFR”). It is also the policy of YoloTD to practice non-discrimination based on race, color, national origin, or sex in the award or performance of this contract. All consulting firms qualifying under this solicitation are encouraged to submit proposals, including those who qualify as a DBE. The requirements of 49 CFR Part 26, Regulations of the U.S. Department of Transportation, apply to this request for proposals and contract.

A DBE Contract Goal of 0% has been established for this contract. The proposing consultant must make good faith efforts, as defined in Appendix A, 49 CFR Part 26, to meet the Contract Goal for DBE participation in this contract.

The proposing consultant and its subcontractor(s) must agree to ensure that DBEs have the maximum opportunity to participate in the performance of contracts and subcontracts financed in whole or in part with Federal funds. In this regard, the consultant and its subcontractor(s) shall take all necessary and reasonable steps in accordance with 49 CFR Part 26 to ensure that DBEs have the maximum opportunity to compete for and perform contracts. The consultant and its subcontractor(s) shall not discriminate on the basis of race, color, national origin, or sex in the award and performance of the contract. See the "How to Respond" section for a listing of DBE information which must be included in each proposal.

The consultant must agree to comply with all the requirements imposed by Title VI of the Civil Rights Act of 1964 (49 USC 2000d) and the regulations of the U.S. Department of Transportation issued thereunder in 49 CFR Part 21.

In connection with the performance of the contract, the consultant shall not discriminate against any employee or applicant for employment because of race, color, age, creed, sex or national origin. Such action shall include, but not be limited to, the following: employment, upgrading, demotion or transfer, recruitment or recruitment advertising, layoff or termination, rates of pay or other forms of compensation, and selection for training, including apprenticeship.

All proposers will be notified of the results of the evaluation of proposals.

Any bid protests are subject to SACOG’s adopted bid protest procedure. To obtain a copy of SACOG’s bid protest procedure please contact the Procurement Officer.

Funding for the consultant services will be provided by YoloTD.

The consultant will invoice YoloTD or services rendered and SYoloTD will compensate the consultant for these services as set forth in the agreement.

The consultant will be paid in arrears, based upon the payment schedule agreed to in the contract. The consultant should forward a copy of all invoices for payment for work performed and associated expenses by the 15th day of the following month.