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Home My WebLink About20230259.tiffCtn-vck &HDI+ utn2lo PROFESSIONAL SERVICE AGREEMENT BETWEEN WELD COUNTY AND HINKLE & COMPANY PC THIS AGREEMENT is made and entered into this 16`" day of January 2023, by and between the Board of Weld County Commissioners, on behalf of Accounting Department, hereinafter referred to as "County," and Hinkle & Company PC, hereinafter referred to as "Contractor". WHEREAS, County desires to retain Contractor to perform services as required by County and set forth in the attached Exhibits; and WHEREAS, Contractor is willing and has the specific ability, qualifications, and time to perform the required services according to the terms of this Agreement; and WHEREAS, Contractor is authorized to do business in the State of Colorado and has the time, skill, expertise, and experience necessary to provide the services as set forth below. NOW, THEREFORE, in consideration of the mutual promises and covenants contained herein, the parties hereto agree as follows: 1. Introduction. The terms of this Agreement are contained in the terms recited in this document and in the attached Exhibits, each of which forms an integral part of this Agreement and are incorporated herein. The parties each acknowledge and agree that this Agreement, including the attached Exhibits, define the performance obligations of Contractor and Contractor's willingness and ability to meet those requirements (the "Work"). If a conflict occurs between this Agreement and any Exhibit or other attached document, the terms of this Agreement shall control, and the remaining order of precedence shall based upon order of attachment. Exhibit A consists of County's Request for Bid (RFB) or Request for Proposal (RFP) as set forth in Bid Package No. B2200180. Exhibit B consists of Contractor's Response to County's Request. 2. Service or Work. Contractor agrees to procure the materials, equipment and/or products necessary for the Work and agrees to diligently provide all services, labor, personnel and materials necessary to perform and complete the Work described ,in the attached Exhibits. Contractor shall further be responsible for the timely completion and acknowledges that a failure to comply with the standards and requirements of Work within the time limits prescribed by County may result in County's decision to withhold payment or to terminate this Agreement. 3. Term. The term of this Agreement begins upon the date of the mutual execution of this Agreement and shall continue through and until Contractor's completion of the responsibilities described in the attached Exhibits. Both of the parties to this Agreement understand and agree that the laws of the State of Colorado prohibit County from entering into Agreements which bind County for periods longer than one year. This Agreement may be extended upon mutual written agreement of the Parties. eon72,n+ Ards -- 01/23/23 zoo -(25`1 Pu 0OZ,f PC 0023 4. Termination; Breach; Cure. County may terminate this Agreement for its own convenience upon thirty (30) days written notice to Contractor. Either Party may immediately terminate this Agreement upon material breach of the other party, however the breaching party shall have fifteen (15) days after receiving such notice to cure such breach. Upon termination, County shall take possession of all materials, equipment, tools and facilities owned by County which Contractor is using, by whatever method it deems expedient; and, Contractor shall deliver to County all drawings, drafts, or other documents it has completed or partially completed under this Agreement, together with all other items, materials and documents which have been paid for by County, and these items, materials and documents shall be the property of County. Copies of work product that is incomplete at the time of termination shall be marked "DRAFT - INCOMPLETE." If this Agreement is terminated by County, Contractor shall be compensated for, and such compensation shall be limited to, (1) the sum of the amounts contained in invoices which it has submitted and which have been approved by the County; (2) the reasonable value to County of the services which Contractor provided prior to the date of the termination notice, but which had not yet been approved for payment; and (3) the cost of any work which the County approves in writing which it determines is needed to accomplish an orderly termination of the work. County shall be entitled to the use of all material generated pursuant to this Agreement upon termination. Upon termination of this Agreement by County, Contractor shall have no claim of any kind whatsoever against the County by reason of such termination or by reason of any act incidental thereto, except for compensation for work satisfactorily performed and/or materials described herein properly delivered. 5. Extension or Amendment. Any amendments or modifications to this agreement shall be in writing signed by both parties. No additional services or work performed by Contractor shall be the basis for additional compensation unless and until Contractor has obtained written authorization and acknowledgement by County for such additional services. Accordingly, no claim that the County has been unjustly enriched by any additional services, whether or not there is in fact any such unjust enrichment, shall be the basis of any increase in the compensation payable hereunder. In the event that written authorization and acknowledgment by the County for such additional services is not timely executed and issued in strict accordance with this Agreement, Contractor's rights with respect to such additional services shall be deemed waived and such failure shall result in non-payment for such additional services or work performed. In the event the County shall require changes in the scope, character, or complexity of the work to be performed, and said changes cause an increase or decrease in the time required or the costs to the Contractor for performance, an equitable adjustment in fees and completion time shall be negotiated between the parties and this Agreement shall be modified accordingly by Change Order. Any claims by the Contractor for adjustment hereunder must be made in writing prior to performance of any work covered in the anticipated Change Order, unless approved and documented otherwise by the County Representative. Any change in work made without such prior Change Order shall be deemed covered in the compensation and time provisions of this Agreement, unless approved and documented otherwise by the County Representative. 6. Compensation. Upon Contractor's successful completion of the Work, and County's acceptance of the same, County agrees to pay Contractor an amount not to exceed $57,500, plus $5,500 for each Federal grant program required to be tested as a major program 2 under Uniform Guidance for fiscal year 2022 and $60,600 plus $5,800 for each Federal grant program required to be rested as a major program under Uniform Guidance for fiscal year 2023; as set forth in the Exhibits.. No payment in excess of that set forth in the Exhibits will be made by County unless a Change Order authorizing such additional payment has been specifically approved by Weld County as required pursuant to the Weld County Code. If, at any time during the term or after termination or expiration of this Agreement, County reasonably determines that any payment made by County to Contractor was improper because the service for which payment was made did not perform as set forth in this Agreement, then upon written notice of such determination and request for reimbursement from County, Contractor shall forthwith return such payment(s) to County. Upon termination or expiration of this Agreement, unexpended funds advanced by County, if any, shall forthwith be returned to County. County will not withhold any taxes from monies paid to the Contractor hereunder and Contractor agrees to be solely responsible for the accurate reporting and payment of any taxes related to payments made pursuant to the terms of this Agreement. Unless expressly enumerated in the attached Exhibits, Contractor shall not be entitled to be paid for any other expenses (e.g. mileage). Notwithstanding anything to the contrary contained in this Agreement, County shall have no obligations under this Agreement after, nor shall any payments be made to Contractor in respect of any period after December 31 of any year, without an appropriation therefore by County in accordance with a budget adopted by the Board of County Commissioners in compliance with Article 25, Title 30 of the Colorado Revised Statutes, the Local Government Budget Law (C.R.S. 29-1-101 et. seq.) and the TABOR Amendment (Colorado Constitution, Article X, Sec. 20). 7. Independent Contractor. Contractor agrees that it is an independent contractor and that Contractor's officers, agents or employees will not become employees of County, nor entitled to any employee benefits (including unemployment insurance or workers' compensation benefits) from County as a result of the execution of this Agreement. Contractor shall be solely responsible for its acts and those of its agents and employees for all acts performed pursuant to this Agreement. 8. Subcontractors. Contractor acknowledges that County has entered into this Agreement in reliance upon the particular reputation and expertise of Contractor. Contractor shall not enter into any subcontractor agreements for the completion of the Work without County's prior written consent, which may be withheld in County's sole discretion. County shall have the right in its reasonable discretion to approve all personnel assigned to the Work during the performance of this Agreement and no personnel to whom County has an objection, in its reasonable discretion, shall be assigned to the Work. Contractor shall require each subcontractor, as approved by County and to the extent of the Work to be performed by the subcontractor, to be bound to Contractor by the terms of this Agreement, and to assume toward Contractor all the obligations and responsibilities which Contractor, by this Agreement, assumes toward County. County shall have the right (but not the obligation) to enforce the provisions of this Agreement against any subcontractor hired by Contractor and Contractor shall cooperate in such process. The Contractor shall be responsible for the acts and omissions of its agents, employees and subcontractors. 9. Ownership. All work and information obtained by Contractor under this Agreement or individual work order shall become or remain (as applicable), the property of County. In addition, all reports, documents, data, plans, drawings, records and computer files generated by Contractor in relation to this Agreement and all reports, test results and all other tangible materials obtained 3 and/or produced in connection with the performance of this Agreement, whether or not such materials are in completed form, shall at all times be considered the property of the County. Contractor shall not make use of such material for purposes other than in connection with this Agreement without prior written approval of County. 10. Confidentiality. Confidential information of the Contractor should be transmitted separately from non -confidential information, clearly denoting in red on the relevant document at the top the word, "CONFIDENTIAL." However, Contractor is advised that as a public entity, Weld County must comply with the provisions of the Colorado Open Records Act (CORA), C.R.S. 24-72-201, et seq., with regard to public records, and cannot guarantee the confidentiality of all documents. Contractor agrees to keep confidential all of County's confidential information. Contractor agrees not to sell, assign, distribute, or disclose any such confidential information to any other person or entity without seeking written permission from the County. Contractor agrees to advise its employees, agents, and consultants, of the confidential and proprietary nature of this confidential information and of the restrictions imposed by this Agreement. 11. Warranty. Contractor warrants that the Work performed under this Agreement will be performed in a manner consistent with the standards governing such services and the provisions of this Agreement. Contractor further represents and warrants that all Work shall be performed by qualified personnel in a professional manner, consistent with industry standards, and that all services will conform to applicable specifications. For work in which Contractor produces a design to be used for construction purposes, Contractor shall carefully check all unit quantities and quantity calculations and shall submit them for County review. If the County experiences additional costs during project construction which are directly associated with errors and omissions (professional negligence) which require change orders to the construction contract resulting in costs greater than the construction contract bid unit costs, Contractor shall be financially liable for such increased costs. 12. Acceptance of Services Not a Waiver. Upon completion of the Work, Contractor shall submit to County originals of all test results, reports, etc., generated during completion of this work. Acceptance by County of reports and incidental material(s) furnished under this Agreement shall not in any way relieve Contractor of responsibility for the quality and accuracy of the project. In no event shall any action by County hereunder constitute or be construed to be a waiver by County of any breach of this Agreement or default which may then exist on the part of Contractor, and County's action or inaction when any such breach or default exists shall not impair or prejudice any right or remedy available to County with respect to such breach or default. No assent, expressed or implied, to any breach of any one or more covenants, provisions or conditions of the Agreement shall be deemed or taken to be a waiver of any other breach. Acceptance by the County of, or payment for, the Work completed under this Agreement shall not be construed as a waiver of any of the County's rights under this Agreement or under the law generally. 13. Insurance. Contractor must secure, before the commencement of the Work, the following insurance covering all operations, goods, and services provided pursuant to this Agreement, and shall keep the required insurance coverage in force at all times during the term of the Agreement, or any extension thereof, and during any warranty period. For all coverages, Contractor's insurer shall waive subrogation rights against County. 4 a. Types of Insurance. Workers' Compensation / Employer's Liability Insurance as required by state statute, covering all of the Contractor's employees acting within the course and scope of their employment. The policy shall contain a waiver of subrogation against the County. This requirement shall not apply when a Contractor or subcontractor is exempt under Colorado Workers' Compensation Act., AND when such Contractor or subcontractor executes the appropriate sole proprietor waiver form. Commercial General Liability Insurance including public liability and property damage, covering all operations required by the Work. Such policy shall include minimum limits as follows: $1,000,000 each occurrence; $1,000,000 general aggregate; $1,000,000 Personal injury $5,000; Medical payment per person. Automobile Liability Insurance: Contractor shall maintain limits of $1,000,000 for bodily injury per person, $1,000,000 for bodily injury for each accident, and $1,000,000 for property damage applicable to all vehicles operating both on County property and elsewhere, for vehicles owned, hired, and non -owned vehicles used in the performance of this Contract. Professional Liability (Errors and Omissions Liability). The policy shall cover professional misconduct or lack of ordinary skill for those positions defined in the Scope of Services of this contract. Contractor shall maintain limits for all claims covering wrongful acts, errors and/or omissions, including design errors, if applicable, for damage sustained by reason of or in the course of operations under this Contract resulting from professional services. In the event that the professional liability insurance required by this Contract is written on a claims -made basis, Contractor warrants that any retroactive date under the policy shall precede the effective date of this Contract; and that either continuous coverage will be maintained or an extended discovery period will be exercised for a period of two (2) years beginning at the time work under this Contract is completed. Minimum Limits: $1,000,000 Per Loss; $2,000,000 Aggregate. b. Proof of Insurance. Upon County's request, Contractor shall provide to County a certificate of insurance, a policy, or other proof of insurance as determined in County's sole discretion. County may require Contractor to provide a certificate of insurance naming Weld County, Colorado, its elected officials, and its employees as an additional named insured. c. Subcontractor Insurance. Contractor hereby warrants that all subcontractors providing services under this Agreement have or will have the above described insurance prior to their commencement of the Work, or otherwise that they are covered by the Contractor's policies to the minimum limits as required herein. Contractor agrees to provide proof of insurance for all such subcontractors upon request by the County. d. No limitation of Liability. The insurance coverages specified in this Agreement are the minimum requirements, and these requirements do not decrease or limit the liability of 5 Contractor. The County in no way warrants that the minimum limits contained herein are sufficient to protect the Contractor from liabilities that might arise out of the performance of the Work under by the Contractor, its agents, representatives, employees, or subcontractors. The Contractor shall assess its own risks and if it deems appropriate and/or prudent, maintain higher limits and/or broader coverages. The Contractor is not relieved of any liability or other obligations assumed or pursuant to the Contract by reason of its failure to obtain or maintain insurance in sufficient amounts, duration, or types. The Contractor shall maintain, at its own expense, any additional kinds or amounts of insurance that it may deem necessary to cover its obligations and liabilities under this Agreement. e. Certification of Compliance with Insurance Requirements. The Contractor stipulates that it has met the insurance requirements identified herein. The Contractor shall be responsible for the professional quality, technical accuracy, and quantity of all services provided, the timely delivery of said services, and the coordination of all services rendered by the Contractor and shall, without additional compensation, promptly remedy and correct any errors, omissions, or other deficiencies. 14. Indemnity. The Contractor shall defend, indemnify and hold harmless County, its officers, agents, and employees, from and against any and all injury, loss, damage, liability, suits, actions, claims, or willful acts or omissions of any type or character arising out of the Work done in fulfillment of the terms of this Agreement or on account of any act, claim or amount arising or recovered under workers' compensation law or arising out of the failure of the Contractor to conform to any statutes, ordinances, regulation, judicial decision, or other law or court decree. The Contractor shall be fully responsible and liable for any and all injuries or damage received or sustained by any person, persons, or property on account of its performance under this Agreement or its failure to comply with the provisions of the Agreement. It is agreed that the Contractor will be responsible for primary loss investigation, defense and judgment costs where this contract of indemnity applies. In consideration of the award of this contract, the Contractor agrees to waive all rights of subrogation against the County its associated and/or affiliated entities, successors, or assigns, its elected officials, trustees, employees, agents, and volunteers for losses arising from the work performed by the Contractor for the County. A failure to comply with this provision shall result in County's right to immediately terminate this Agreement. 15. Non -Assignment. Contractor may not assign or transfer this Agreement or any interest therein or claim thereunder, without the prior written approval of County. Any attempts by Contractor to assign or transfer its rights hereunder without such prior approval by County shall, at the option of County, automatically terminate this Agreement and all rights of Contractor hereunder. Such consent may be granted or denied at the sole and absolute discretion of County. 16. Examination of Records. To the extent required by law, the Contractor agrees that an duly authorized representative of County, including the County Auditor, shall have access to and the right to examine and audit any books, documents, papers and records of Contractor, involving all matters and/or transactions related to this Agreement. Contractor agrees to maintain these documents for three years from the date of the last payment received. 17. Interruptions. Neither party to this Agreement shall be liable to the other for delays 6 in delivery or failure to deliver or otherwise to perform any obligation under this Agreement, where such failure is due to any cause beyond its reasonable control, including but not limited to Acts of God, fires, strikes, war, flood, earthquakes or Governmental actions. 18. Notices. County may designate, prior to commencement of Work, its project representative ("County Representative") who shall make, within the scope of his or her authority, all necessary and proper decisions with reference to the project. All requests for contract interpretations, change orders, and other clarification or instruction shall be directed to County Representative. All notices or other communications made by one party to the other concerning the terms and conditions of this contract shall be deemed delivered under the following circumstances: (a) personal service by a reputable courier service requiring signature for receipt; or (b) five (5) days following delivery to the United States Postal Service, postage prepaid addressed to a party at the address set forth in this contract; or (c) electronic transmission via email at the address set forth below, where a receipt or acknowledgment is required and received by the sending party; or Either party may change its notice address(es) by written notice to the other. Notice may be sent to: TO CONTRACTOR: Name: James D Hinkle Position: Partner Address: 750 West Hampden Address: Englewood, CO 80110 E-mail: jim@hinklecpas.com Phone: 303-796-1000 TO COUNTY: Name: Christopher D'Ovidio Position: Weld County Controller Address: 1150 O Street Address: Greeley, CO 809631 E-mail: cdovidio@weldgov.com Phone: 970-400-4447 19. Compliance with Law. Contractor shall strictly comply with all applicable federal and State laws, rules and regulations in effector hereafter established, including without limitation, laws applicable to discrimination and unfair employment practices. 20. Non -Exclusive Agreement. This Agreement is nonexclusive and County may engage or use other Contractors or persons to perform services of the same or similar nature. 21. Entire Agreement/Modifications. This Agreement including the Exhibits attached hereto and incorporated herein, contains the entire agreement between the parties with respect to 7 the subject matter contained in this Agreement. This instrument supersedes all prior negotiations, representations, and understandings or agreements with respect to the subject matter contained in this Agreement. This Agreement may be changed or supplemented only by a written instrument signed by both parties. 22. Fund Availability. Financial obligations of the County payable after the current fiscal year are contingent upon funds for that purpose being appropriated, budgeted and otherwise made available. Execution of this Agreement by County does not create an obligation on the part of County to expend funds not otherwise appropriated in each succeeding year. 23. Employee Financial Interest/Conflict of Interest— C.R.S. §§24-18-201 et seq. and §24- 50-507. The signatories to this Agreement state that to their knowledge, no employee of Weld County has any personal or beneficial interest whatsoever in the service or property which is the subject matter of this Agreement. 24. Survival of Termination. The obligations of the parties under this Agreement that by their nature would continue beyond expiration or termination of this Agreement (including, without limitation, the warranties, indemnification obligations, confidentiality and record keeping requirements) shall survive any such expiration or termination. 25. Severability. If any term or condition of this Agreement shall be held to be invalid, illegal, or unenforceable by a court of competent jurisdiction, this Agreement shall be construed and enforced without such provision, to the extent that this Agreement is then capable of execution within the original intent of the parties. 26. Governmental Immunity. No term or condition of this Agreement shall be construed or interpreted as a waiver, express or implied, of any of the immunities, rights, benefits, protections or other provisions, of the Colorado Governmental Immunity Act §§24-10-101 et seq., as applicable now or hereafter amended. 27. No Third Party Beneficiary. It is expressly understood and agreed that the enforcement of the terms and conditions of this Agreement, and all rights of action relating to such enforcement, shall be strictly reserved to the undersigned parties and nothing in this Agreement shall give or allow any claim or right of action whatsoever by any other person not included in this Agreement. It is the express intention of the undersigned parties that any entity other than the undersigned parties receiving services or benefits under this Agreement shall lie an incidental beneficiary only. 28. Board of County Commissioners of Weld County Approval. This Agreement shall not be valid until it has been approved by the Board of County Commissioners of Weld County, Colorado or its designee. 29. Choice of Law/Jurisdiction. Colorado law, and rules and regulations established pursuant thereto, shall be applied in the interpretation, execution, and enforcement of this Agreement. Any provision included or incorporated herein by reference which conflicts with said laws, rules and/or 8 regulations shall be null and void. In the event of a legal dispute between the parties, Contractor agrees that the Weld County District Court shall have exclusive jurisdiction to resolve said dispute. 30. Public Contracts for Services C.R.S. §8-17.5-101. Contractor certifies, warrants, and agrees that it does not knowingly employ or contract with an illegal alien who will perform work under this Agreement. Contractor will confirm the employment eligibility of all employees who are newly hired for employment in the United States to perform work under this Agreement, through participation in the E -Verify program or the State of Colorado program established pursuant to C.R.S. §8-17.5-102(5)(c). Contractor shall not enter into a contract with a subcontractor that fails to certify with Contractor that the subcontractor shall not knowingly employ or contract with an illegal alien to perform work under this Agreement. Contractor shall not use E -Verify Program or State of Colorado program procedures to undertake pre -employment screening or job applicants while this Agreement is being performed. If Contractor obtains actual knowledge that a subcontractor performing work under this Agreement knowingly employs or contracts with an illegal alien Contractor shall notify the subcontractor and County within three (3) days that Contractor has actual knowledge that a subcontractor is employing or contracting with an illegal alien and shall terminate the subcontract if a subcontractor does not stop employing or contracting with the illegal alien within three (3) days of receiving notice. Contractor shall not terminate the subcontract if within three days the subcontractor provides information to establish that the subcontractor has not knowingly employed or contracted with an illegal alien. Contractor shall comply with reasonable requests made in the course of an investigation, undertaken pursuant to C.R.S. §8-17.5-102(5), by the Colorado Department of Labor and Employment. If Contractor participates in the State of Colorado program, Contractor shall, within twenty days after hiring an new employee to perform work under the contract, affirm that Contractor has examined the legal work status of such employee, retained file copies of the documents, and not altered or falsified the identification documents for such employees. Contractor shall deliver to County, a written notarized affirmation that it has examined the legal work status of such employee and shall comply with all of the other requirements of the State of Colorado program. If Contractor fails to comply with any requirement of this provision or of C.R.S. §8-17.5-101 et seq., County, may terminate this Agreement for breach, and if so terminated, Contractor shall be liable for actual and consequential damages. Except where exempted by federal law and except as provided in C.R.S. § 24-76.5-103(3), if Contractor receives federal or state funds under the contract, Contractor must confirm that any individual natural person eighteen (18) years of age or older is lawfully present in the United States pursuant to C.R.S. § 24-76.5-103(4), if such individual applies for public benefits provided under the contract. If Contractor operates as a sole proprietor, it hereby swears or affirms under penalty of perjury that it: (a) is a citizen of the United States or is otherwise lawfully present in the United States pursuant to federal law, (b) shall produce one of the forms of identification required by C.R.S. § 24-76.5-101, et seq., and (c) shall produce one of the forms of identification required by C.R.S. § 24-76.5-103 prior to the effective date of the contract. 31. Attorney's Fees/Legal Costs. In the event of a dispute between County and Contractor concerning this Agreement, the parties agree that each party shall be responsible for the payment of attorney fees and/or legal costs incurred by or on its own behalf. 9 BY: Deputy Clerk to 32. Binding Arbitration Prohibited. Weld County does not agree to binding arbitration by any extra judicial body or person. Any provision to the contrary in this Agreement or incorporated herein by reference shall be null and void. Acknowledgment. County and Contractor acknowledge that each has read this Agreement, understands it and agrees to be bound by its terms. Both parties further agree that this Agreement, with the attached Exhibits, is the complete and exclusive statement of agreement between the parties and supersedes all proposals or prior agreements, oral or written, and any other communications between the parties relating to the subject matter of this Agreement. CONTRACTOR: , Ps. By: \a Name: Title: -�,aN'.✓>re, V-1, yo z3 Date of Signature WELD CO ATTEST: Tairittnd JCL: ,C, BOARD OF COUNTY COMMISSIONERS Weld C Clerk to the : oa . WELD COUNTY, COLORADO e Bo, rd �� ►� Mike Freeman, Chair to JAN 2 3 2023 o`�Da23— 629 REQUEST FOR PROPOSALS WELD COUNTY, COLORADO 1150 O STREET GREELEY, CO 80631 DATE: DECEMBER 12, 2022 PROPOSAL NUMBER: B2200180 DESCRIPTION: AUDIT SERVICES DEPARTMENT: FINANCE MANDATORY PRE -BID CONFERENCE DATE: DECEMBER 20, 2022 BID OPENING DATE: JANUARY 6, 2023 1. NOTICE TO VENDORS: The Board of County Commissioners of Weld County, Colorado, by and through its Controller (collectively referred to herein as, "Weld County"), wishes to purchase the following: AUDIT SERVICES A mandatory pre -bid conference will be held on December 20, 2022 at 10:00 AM via a Microsoft Teams Conference Call. To join, call the phone number and enter the Conference ID provided below. Firms must participate and record their presence at the pre -proposal conference to be eligible to submit proposals. Phone number: 720-439-5261 Phone Conference ID: 296 131 807 122 Question submission deadline: December 22, 2022 by 5:00 PM. Email questions to: Chris D'Ovidio, Controller, cdovidio@weldgov.com. Questions and Answers will be posted on https://www.bidnetdirect.com/ December 28, 2022 at 5:00 PM. on or before Bids will be received until: January 6, 2023 at 10:00 AM (Weld County Purchasing Time Clock). The submitted bids will be read over a Microsoft Teams Conference Call on January 6, 2023 at 10:30 AM. To join, call the phone number and enter the Conference ID provided below or you are invited to attend the bid opening in person at the Weld County Administration Building, Fort St. Vrain Meeting Room, 1150 O Street, Greeley, CO 80631. Phone number: 720-439-5261 Phone Conference ID: 237 327 859 036 PAGES 1 - 8 OF THIS REQUEST FOR PROPOSALS CONTAINS GENERAL INFORMATION FOR THE REQUEST NUMBER REFERRED TO ABOVE. NOT ALL OF THE INFORMATION CONTAINED IN PAGES 1 - 8 MAY BE APPLICABLE FOR EVERY PURCHASE. PROPOSAL SPECIFICS FOLLOW PAGE 8. 2. INVITATION TO PROPOSE: Weld County requests proposals for the above -listed merchandise, equipment, and/or services. Said merchandise and/or equipment shall be delivered to the location(s) specified herein. Proposals shall include any and all charges for freight, delivery, containers, packaging, less all taxes and discounts, and shall, in every way, be the total net price which the Vendor will expect Weld County to pay if awarded the proposal. You can find information concerning this request on the BidNet Direct website at https://wvvw.bidnetdirect.com/. Weld County Government is a member of BidNet Direct which is an online notification system being utilized by multiple non- profit and governmental entities. Participating entities post their bids, quotes, proposals, addendums, and awards on this one centralized system. Proposal Delivery to Weld County: 1. Email & Mail or Hand -Delivery. Two (2) copies of bound and sealed bids and one electronic copy in PDF format is required. Email an electronic copy of the bid to bids(weldgov.com; however, if your bid exceeds 25 MB please upload the file to https://www.bidnetdirect.com. The maximum file size to upload to BidNet Direct is 500 MB. Emailed bids must include the following statement on the email: "I hereby waive my right to a sealed bid". An email confirmation will be sent when your bid is received. Please call Purchasing at 970-400-4222 or 4223 with any questions. Mailed or hand delivered bids must be sent in a sealed envelope and marked, "PROPOSAL FOR EXTERNAL AUDIT OF COUNTY - DUE JANUARY 6, 2022 @ 10:00 AM." Please deliver or mail to the Weld County Administration Building, Attn: Purchasing Department, 1150 O Street, Greeley, CO 80631. 3. INSTRUCTIONS TO VENDORS: INTRODUCTORY INFORMATION: Proposals shall be typewritten or written in ink on forms prepared by the Weld County Purchasing Department. Each proposal must give the full business address of vendor and be signed by him with his usual signature. Proposals by partnerships must furnish the full names of all partners and must be signed with the partnership name by one of the members of the partnership or by an authorized representative, followed by the signature and title of the person signing. Proposals by corporations must be signed with the legal name of the corporation, followed by the name of the state of the incorporation and by the signature and title of the president, secretary, or other person authorized to bind it in the matter. The name of each person signing shall also be typed or printed below the signature. A proposal by a person who affixes to his signature the word "president," ' secretary," "agent," or other title without disclosing his principal, may be held to be the proposal of the individual signing. When requested by the Weld County Controller, satisfactory evidence of the authority of the officer signing on behalf of a corporation shall be furnished. A power of attorney must accompany the signature of anyone not otherwise authorized to bind the Vendor. All corrections or erasures shall be initialed by the person signing the proposal. All vendors shall agree to comply with all of the conditions, requirements, specifications, and/or instructions of this proposal as stated or implied herein. All designations and prices shall be fully and clearly set forth. All blank spaces in the proposal forms shall be suitably filled in. Vendors are required to use the Proposal Forms which are included in this package and on the basis indicated in the Proposal Forms. The Proposal must be filled out completely, in detail, and signed by the Vendor. Late or unsigned proposals shall not be accepted or considered. It is the responsibility of the Vendor to ensure that the proposal arrives in the Weld County Purchasing Department on or prior to the time indicated in Section 1. entitled, 'Notice to Vendors." Proposals received prior to the time of opening will be kept unopened in a secure place. No responsibility will attach to the Weld County Controller for the premature opening of a proposal not properly addressed and identified. Proposals may be withdrawn upon written request to and approval of the Weld County Controller; said request being received from the withdrawing Vendor prior to the time fixed for award. Negligence on the part of a Vendor in preparing the proposal confers no right for the withdrawal of the proposal after it has been awarded. Vendors are expected to examine the conditions, specifications, and all instructions contained herein, failure to do so will be at the Vendors' risk. In accordance with Section 14-9(3) of the Weld County Home Rule Charter, Weld County will give preference to resident Weld County Vendors in all cases where said proposals are competitive in price and quality. It is also understood that Weld County will give preference to suppliers from the State of Colorado, in accordance with C.R.S. § 30-11-110 (when it is accepting proposals for the purchase of any books.. stationery, records, printing, lithographing or other supplies for any officer of Weld County). Weld County reserves the right to reject any and all proposals, to waive any informality in the proposals, to award the proposal to multiple vendors, and to accept the proposal that, in the opinion of the Board of County Commissioners, is to the best interests of Weld County. The proposal(s) may be awarded to more than one vendor. In submitting the proposal, the Vendor agrees that the signed proposal submitted, all of the documents of the Request for Proposal contained herein (including, but not limited to, product specifications and scope of services), the successful Vendor's response, and the formal acceptance of the proposal by Weld County, together constitutes a contract, with the contract date being the date of formal acceptance of the proposal by Weld County. The County may BID REQUEST #B2200180 Page 3 require a separate contract, which if required, has been made a part of this RFP. 4. GENERAL PROVISIONS: A. Fund Availability: Financial obligations of Weld County payable after the current fiscal year are contingent upon funds for that purpose being appropriated, budgeted and otherwise made available. By acceptance of the proposal, Weld County does not warrant that funds will be available to fund the contract beyond the current fiscal year. B. Trade Secrets and other Confidential Information: Weld County discourages Vendors from submitting confidential information, including trade secrets, that cannot be disclosed to the public. If necessary confidential information of the Vendor shall be transmitted separately from the main proposal submittal, clearly denoting in red on the information at the top the word, "CONFIDENTIAL." However, the successful Vendor is advised that as a public entity, Weld County must comply with the provisions of C.R.S. 24-72-201, et seq., the Colorado Open Records Act (CORA), with regard to public records, and cannot guarantee the confidentiality of all documents. The Vendor is responsible for ensuring that all information contained within the confidential portion of the submittal is exempt from disclosure pursuant to C.R.S. 24-72-204(3)(a)(IV) (Trade secrets, privileged information, and confidential commercial, financial, geological, or geophysical data). If Weld County receives a CORA request for proposal information marked "CONFIDENTIAL", staff will review the confidential materials to determine whether any of them may be withheld from disclosure pursuant to CORA, and disclose those portions staff determines are not protected from disclosure. Weld County staff will not be responsible for redacting or identifying Confidential information which is included within the body of the proposal and not separately identified. Any document which is incorporated as an exhibit into any contract executed by the County shall be a public document regardless of whether it is marked as confidential. C. Governmental Immunity: No term or condition of the contract shall be construed or interpreted as a waiver, express or implied, of any of the immunities, rights, benefits, protections or other provisions, of the Colorado Governmental Immunity Act §§24-10-101 et seq., as applicable now or hereafter amended. D. Independent Contractor: The successful Vendor shall perform its duties hereunder as an independent contractor and not as an employee. He or she shall be solely responsible for its acts and those of its agents and employees for all acts performed pursuant to the contract. Neither the successful Vendor nor any agent or employee thereof shall be deemed to be an agent or employee of Weld County. The successful Vendor and its employees and agents are not entitled to unemployment insurance or workers' compensation benefits through Weld County and Weld County shall not pay for or otherwise provide such coverage for the successful Vendor or any of its agents or employees. Unemployment insurance benefits will be available to the successful Vendor and its employees and agents only if such coverage is made available by the successful Vendor or a third party. The successful Vendor shall pay when due all applicable employment taxes and income taxes and local head taxes (if applicable) incurred pursuant to the contract. The successful Vendor shall not have authorization, express or implied, to bind Weld County to any agreement, liability or understanding, except as expressly set forth in the contract. The successful Vendor shall have the following responsibilities with regard to workers' compensation and unemployment compensation insurance matters: (a) provide and keep in force workers' compensation and unemployment compensation insurance in the amounts required by law, and (b) provide proof thereof when requested to do so by Weld County. E. Compliance with Law: The successful Vendor shall strictly comply with all applicable federal and state laws, rules and regulations in effect or hereafter established, including without limitation, laws applicable to discrimination and unfair employment practices. F. Choice of Law: Colorado law, and rules and regulations established pursuant thereto, shall be applied in the interpretation, execution, and enforcement of the contract. Any provision included or incorporated herein by reference which conflicts with said laws, rules and/or regulations shall be null and void. G. No Third -Party Beneficiary Enforcement: It is expressly understood and agreed that the enforcement of the terms and conditions of the contract, and all rights of action relating to such enforcement, shall be strictly reserved to the undersigned parties and nothing in the contract shall give or allow any claim or right of action whatsoever by any other person not included in the contract. It is the express intention of the undersigned parties that any entity other than the undersigned parties receiving services or benefits under the contract shall be an incidental beneficiary only. BID REQUEST #B2200180 Page 4 H Attorney's Fees/Legal Costs In the event of a dispute between Weld County and the successful Vendor, concerning the contract, the parties agree that Weld County shall not be liable to or responsible for the payment of attorney fees and/or legal costs incurred by/or on behalf of the successful Vendor I Disadvantaged Business Enterprises Weld County assures that disadvantaged business enterprises will be afforded full opportunity to submit proposals in response to all invitations and will not be discriminated against on the grounds -of -race, color, national origin, sex, age, or disability in consideration for an award J Procurement and Performance The successful Vendor agrees to procure the materials, equipment and/or products necessary for the project and agrees to diligently provide all services, labor, personnel and materials necessary to perform and complete the project The successful Vendor shall further be responsible for the timely completion, and acknowledges that a failure to comply with the standards and requirements outlined `in the Proposal within the time limits prescribed by County may result in County's decision to withhold payment or to terminate this Agreement r K Term The term of this shall continue through and until Agreement begins upon the date of the execution of this Agreement by County, and successful Vendor's completion of the responsibilities described in the Proposal L Termination County has the right to terminate this Agreement, with or without cause on thirty (30) days written notice Furthermore, this Agreement may be terminated at any time without notice upon a material breach of the terms of the Agreement M Extension or Modification Any amendments or modifications to this agreement shall be in writing signed by both parties No additional services or work performed by the successful Vendor shall be the basis for additional compensation unless and until the successful Vendor has obtained written authorization and acknowledgement by County for such additional services Accordingly, no claim that the County has been unjustly enriched by any additional services, whether or not there is in fact any such unjust enrichment, shall be the basis of any increase in the compensation payable hereunder 1 N Subcontractors The successful Vendor acknowledges that County has entered into this Agreement in reliance upon the particular reputation and expertise of the successful Vendor The successful Vendor shall not enter into any subcontractor agreements for the completion of this Project without County's prior written consent, which may be withheld in County's sole discretion County shall have the right in its reasonable discretion to approve all personnel assigned to the subject Project during the performance of this Agreement and no personnel to whom County has an objection, in its reasonable discretion, shall be assigned to the Project The successful Vendor shall require each subcontractor, as approved by County and to the extent of the Services to be performed by the subcontractor, to be bound to the successful Vendor by the terms of this Agreement, and to assume toward the successful Vendor all the obligations and responsibilities which the successful Vendor, by this Agreement, assumes toward County County shall have the right (but not the obligation) to enforce the provisions of this Agreement against any subcontractor hired by the successful Vendor and the successful Vendor shall cooperate in such process The successful Vendor shall be responsible for the acts and omissions of its agents, employees and subcontractors O Warranty The successful Vendor warrants that services performed under this Agreement will be performed in a manner consistent with the standards governing such services and the provisions of this Agreement The successful Vendor further represents and warrants that all services shall be performed by qualified personnel in a professional and workmanlike manner, consistent with industry standards, and that all services will conform to applicable specifications The Vendor warrants that the goods to be supplied shall be merchantable, of good quality, and free' from defects, whether patent or latent The goods shall be sufficient for the purpose intended and conform to the minimum specifications herein The successful Vendor shall warrant that he has title to the goods supplied and that the goods are free and clear of all liens, encumbrances, and security interests BID REQUEST #B2200180 Page 5 Service Calls in the First One Year Period The successful Vendor shall bear all costs for mileage, travel time, and service trucks used in the servicing (including repairs) of any of the goods to be purchased by Weld County, Colorado, pursuant to this proposal for as many service calls as are necessary for the first one (1) year period after said goods are first supplied to Weld County , Vendor shall submit with their proposals the following information pertaining to the equipment upon which the proposals are submitted 1 Detailed equipment specifications to include the warranty 2 Descriptive literature P Non -Assignment The successful Vendor may not assign or transfer this Agreement or any interest therein or claim thereunder, without the prior written approval of County Any attempts by the successful Vendor to assign or transfer its rights hereunder without such prior approval by County shall, at the option of County, automatically terminate this Agreement and all rights of the successful Vendor hereunder Such consent may, be granted or denied at the sole and absolute discretion of County Q Interruptions Neither party to this Agreement shall be liable to the other for delays in delivery or failure to deliver or otherwise to perform any obligation under this Agreement, where such failure is due to any cause beyond its reasonable control, including but not limited to Acts of God, fires, strikes, war, flood, earthquakes or Governmental actions R Non -Exclusive Agreement This Agreement is nonexclusive and County may engage or use other contractors or persons to perform services of the same or similar nature S , Employee Financial Interest/Conflict of Interest --C R S §§24-18-201 et seq and §24-50-507 The signatories to this Agreement agree that to their knowledge, no employee of Weld County has any personal or beneficial interest whatsoever in the service or property which is the subject matter of this Agreement County has no interest and shall not acquire any interest direct or indirect, that would in any manner or degree interfere with the performance of the successful Vendor's services and the successful Vendor shall not employ any person having such known interests During the term of this Agreement, the successful Vendor shall not engage in any in any business or personal activities or practices or maintain any relationships which actually conflicts with or in any way appear to conflict with the full performance of its obligations'under this Agreement Failure by the successful Vendor to ensure compliance with`this provision may result, in County's sole discretion, in immediate termination of this Agreement No employee of the successful Vendor nor any member of the successful Vendor's family shall serve on a County Board, committee or hold any such position which either by rule, practice or action nominates, recommends, supervises the successful Vendor's operations, or authorizes funding to the successful Vendor T Severability. If any term or condition of this Agreement shall be held to be invalid, illegal, or unenforceable by a court of competent jurisdiction, this Agreement shall be construed and enforced without such provision, to the extent that this Agreement is then capable of execution within the original intent of the parties U Binding Arbitration Prohibited Weld County does not agree to binding arbitration by any extra -judicial body or person Any provision to the contrary, in the contract or incorporated herein by reference shall be null and void t ✓ Board of County Commissioners of Weld County Approval This Agreement shall not be valid until it has been approved by the Board of County Commissioners of Weld County, Colorado or its designee W Compensation Amount Upon the successful Vendor's successful completion of the service, and County's acceptance of the same, County agrees to pay an amount no greater than the amount of the accepted proposal The successful Vendor acknowledges no payment in excess of that amount will be made by County unless a "change order" authorizing such additional payment has been specifically approved by the County's delegated employee, or by formal resolution of the Weld County Board of County Commissioners, as required pursuant to the Weld County Code BID REQUEST #62200180 Page 6 X Taxes County will not withhold any taxes from monies paid to the successful Vendor hereunder and the successful Vendor agrees to be solely responsible for the accurate reporting and payment of any taxes related to payments made pursuant to the terms, of this Agreement Contractor shall not be entitled to bill at overtime and/or double time rates for work done outside of normal business hours unless specifically authorized in writing by County I 6 INSURANCE REQUIREMENTS Insurance and Indemnification Contract Professionals must secure, at or before the time of execution of any agreement or commencement of any work, the following insurance covering all operations, goods or services provided pursuant to this request Contract Professionals shall keep the required insurance coverage in force at all times during the term of the Agreement, or any extension thereof, and during any warranty period The required insurance shall be underwritten by an insurer licensed to do business in Colorado and rated by A M Best Company as "A" VIII or better Each policy shall contain a valid provision or endorsement stating "Should any of the above -described policies by canceled or should any coverage be reduced before the expiration date thereof, the issuing company shall send written notice to the Weld County Controller by certified mail, return receipt requested Such written notice shall be sent thirty (30) days prior to such cancellation or reduction unless due to non-payment of premiums for which notice shall be sent ten (10) days prior If any policyH in excess of a deductible or self -insured retention, County must be notified by the Contract Professional Contract Professional shall be responsible for the payment of any deductible or self -insured retention County reserves the; right to require Contract Professional to provide a bond, at no,cost to County, in the amount of the deductible or self -insured retention to guarantee payment of claims The insurance coverages specified in this Agreement are the minimum requirements, and these requirements do not decrease or limit the liability of Professional The County in no way warrants that the minimum limits contained herein are sufficient to protect them from liabilities that might arise out of the performance of the work under this Contract by the Contract Professional, its agents, representatives, employees, or subcontractors The Contract Professional shall assess its own risks and if it deems appropriate and/or prudent, maintain higher limits and/or broader coverages The Contract Professional is not relieved of any liability or other obligations assumed or pursuant to the Contract by reason of its failure to obtain or maintain insurance in sufficient amounts, duration, or types The Contract Professional shall maintain, at its own expense, any additional kinds or amounts of insurance that it may deem necessary to cover its obligations and liabilities under this Agreement Any modification to these requirements must be made in writing by Weld County The Contract Professional stipulates that it has met the insurance requirements identified herein The Contract Professional shall be responsible for the professional quality, technical accuracy, and quantity of all services provided, the timely delivery of said services, and the coordination of all services rendered by the Contract Professional and shall, without additional compensation, promptly remedy and correct any errors, omissions, or other deficiencies INDEMNITY' The Contract Professional shall defend, indemnify and hold harmless County, its officers, agents, and employees, from and against liinjury, loss damage, liability, suits, actions, or willful acts or omissions of Contract Professional, or claims of any type or character arising out of the work'done in fulfillment of the terms of this Contract or on account of any act, claim Or amount arising or recovered under workers' compensation law or arising out of the failure of the Contract Professional to conform to any statutes, ordinances, regulation, law or court decree The Contract Professional shall be fully responsible and liable for any and all injuries or damage received or sustained by any person, persons, or property on account of its performance under this Agreement or its failure to comply with the provisions of the Agreement, orb on account of or in consequence of neglect of the Contract Professional in its methods or procedures, or in its provisions of the materials required herein, or from any claims or amounts arising or recovered under the Worker's Compensation Act, or other law, ordinance, order, or decree This paragraph shall survive expiration or termination hereof It is agreed that the Contract Professional will be responsible for primary loss investigation, defense and judgment costs where this contract of indemnity applies In consideration of the award of this contract, the Contract Professional agrees to waive all rights of subrogation against the County its associated and/or affiliated entities, successors, or assigns, its elected officials, trustees, employees, agents, and volunteers for losses arising from the work performed by the Contract Professional for the County A failure to comply with this provision shall result in County's right to immediately terminate this Agreement Types of Insurance The Contract Professional shall obtain, and maintain at all times during the term of any Agreement, insurance in the following kinds and amounts z BID REQUEST #62200180 Page 7 Workers' Compensation Insurance as required by state statute, and Employer's Liability Insurance covering all of the Contract Professional's employees acting within the course and scope of their employment Policy shall contain a waiver of subrogation against the County This requirement shall not apply when a Contract Professional or subcontractor is exempt under Colorado Workers' Compensation Act , AND when such Contract Professional or subcontractor executes the appropriate sole proprietor waiver form` Commercial General Liability Insurance shall include bodily injury, property damage, and liability assumed under the contract $1,000,000 each occurrence, $1,000,000 general aggregate,` $1,000,000 Personal Advertising injury Automobile Liability Contract Professional shall maintain limits of $1,000,000 for bodily injury per person, $1,000,000 for bodily injuryforeach accident, and $1,000,000 for property damage applicable to all vehicles operating both on County property and elsewhere, for vehicles owned, hired, and non -owned vehicles used in the performance of this Contract Professional Liability (Errors and Omissions Liability) The policy shall cover professional' misconduct or lack of ordinary skill for those positions defined in the Scope of Services of this contract Contract Professional shall maintain limits for all claims covering wrongful acts, errors and/or omissions, including design errors, if applicable, for damage sustained by reason of or in the course of operations under this Contract resulting from professional services In the event that the professional liability insurance required by this Contract is written on a claims -made basis, Contract Professional warrants that any retroactive date under the policy shall precede the effective date of this Contract, and that either continuous coverage will be maintained or an extended discovery period will be exercised for a period of two (2) years beginning at the time work under this Contract is completed , Minimum Limits Per Loss Aggregate $ 1,000,00O $ 2,000,000 Contract Professionals shall secure and deliver to the County at or before the time of execution of this Agreement, and shall keep in force at all times during the term of the Agreement as the same may be extended as herein provided, a commercial general liability insurance policy, including public liability and property damage, in form and company acceptable to and approved,by said Administrator, covering all operations hereunder set forth in the related Proposal Proof of Insurance County reserves the right to require the Contract Professional to provide a certificate of insurance, a policy, or other proof of insurance as required by the County's Risk Administrator in his sole discretion Additional Insureds. For general liability, excess/umbrella liability, pollution legal liability, liquor liability, and inland marine, Contract Professional's insurer shall name County as an additional insured Waiver of Subrogation For all coverages, Contract Professional's insurer shall waive subrogation rights against County Subcontractors All subcontractors, independent Contract Professionals, sub -vendors, suppliers or other entities providing goods or services required by this Agreement shall be subject to all of the requirements herein and shall procure and maintain the same coverages required of Contract Professional Contract Professional shall include all such subcontractors, independent Contract Professionals, sub -vendors suppliers or other entities as insureds under its policies or shall ensure that all subcontractors maintain the required coverages Contract Professional agrees to provide proof of insurance for all such subcontractors, independent Contract Professionals, sub -vendors suppliers or other entities upon request by the County C The terms of this Agreement are contained in the terms recited in this Request for Proposal and in the Response to the Proposal each of which forms an integral'part of this Agreement Those documents are specifically incorporated herein by this reference BID REQUEST #B2200180 , Page 8 PROPOSAL SPECIFICATIONS RE: AUDIT SERVICES/Finance Department December 12, 2022 Dear Proposers: The Weld County Board of County Commissioners will accept proposals from all interested certified public accountants for the county audit service for the fiscal years 2022 and 2023, optionally renewable for an additional three (3) years. The following is a detailed description of the proposal requirements and a timetable for the process: December 20, 2022 at 10:00 AM: The county will schedule a proposer's mandatory pre -bid conference via a Microsoft Teams Conference Call to explain the nature of the services required, a description of the Weld County offices and departments to be audited. the county assistance available to the proposer, time considerations and requirements, contracted arrangements and report review, timing and number of copies. Phone number and conference call ID provided on page one of this document. December 22 2022 by 5:00 PM: Question Submission Deadline. Email questions to Chris D'Ovidio, Controller. cdovidio©weldgov. com . December 28, 2022 by 5:00 PM: Questions and Answers will be posted on https://www.bidnetdirect.com/ on or before this deadline. January 6, 2023: 10:00 AM is the closing time for receipt of proposals for the county audit. Part I is the guideline for submission and information to be required for proposals. January 6, 2023: 10:30 AM is the time the bids will be read into the record via a Microsoft Teams Conference Call. Phone number and conference call ID provided on page one of this document. January 6, 2023 at 1:00 PM: The Audit Selection Committee will meet to evaluate the proposals. Exhibit A is a sample contract for service as county auditors. Your attendance and interest in this RFP are greatly appreciated. If you have questions please do not hesitate to contact me at (970) 400-4447. Sincerely, Chris D'Ovidio Weld County Controller BID REQUEST #B2200180 Page 9 PART I RULES FOR SUBMISSION OF COUNTY PROPOSALS 1. Time, for filing -- no later than January 6, 2023 at 10:00 AM to the Weld County Administration Building, % Purchasing Dept, 1150 "O" Street, Greeley, CO 80631. The outer envelope in which sealed proposals are tendered should be marked "PROPOSAL FOR EXTERNAL AUDIT OF COUNTY -- DUE January 6, 2023 A 10:00 AM." 2 Two (2) copies of bound and sealed proposals are required, not to be opened until after the final submission date and hour noted above. One electronic copy of your proposal in PDF format must be emailed to bids@weldgov.com on or before the bid opening date and time. 3 To be eligible to qualify as external auditor, the following minimum requirements must be met: A. The firm of certified public accountants must be of recognized ability and standing. B. The certified public accountant firm must have been established as a legal entity in the State of Colorado and have performed continuous CPA services for a minimum of two (2) years. C. The firm must also be a member of the American Institute of Certified Public Accountants and the Colorado Institute of Certified Public Accountants and must adhere to the AICPA professional standards of audit practices and conduct. D The audit examination shall be completed in conformity with provisions of the AICPA Industry Audit Guide - Audits State and Local Governmental Units, Government Accounting Standards Board, Colorado Statute Requirements and applicable Federal regulations. E A single audit shall be done in accordance with the provisions of "Standards for Audits of Governmental Organizations, Programs, Activities, and Functions" promulgated by the U.S. Comptroller General as they pertain to financial and compliance audits, the Single Audit Act Amendments of 1996 and the Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance),program specific audits as defined under the Uniform Guidance, and other compliance audits and attestation engagements performed as required by federal, state, or local laws and regulations and auditors' reports on compliance and internal accounting control rendered thereon. F The firm must include a statement of the all-inclusive fee for which the work will be done for fiscal year 2022 and 2023. G. The firm must participate in and pass the voluntary peer review program. 4 Email questions to Chris D'Ovidio, Controller, cdovidio@weldqov.com on or before December 22, 2022 by 5:00 PM. Questions and Answers will be posted on https://www.bidnetdirect.com/ on or before December 28, 2022 at 5:00 PM. 5. The Auditor's report must be submitted to the Board of County Commissioners within 165 days after the close of the audited fiscal year. The audit work can be commenced by the successful proposer at any time after the contract is awarded. BID REQUEST #B2200180 Page 10 SCOPE SECTION All funds and Account Groups maintained by Weld County shall be audited and reported The auditor shall assist in the preparation of the County's annual comprehensive financial report and include an opinion in its report regarding the county's financial statements and supplemental financial schedules The financial statements shall be prepared in conformance with the primary funds and account groups as described in GAAFR Single audit reports shall be included in the annual comprehensive financial report Funds may be combined to the extent permitted by the Industry Guide Special Reports Special reports shall be prepared for the following offices and/or departments during the period audited 1 Grand Jury Audit of Treasurer, as required 2 Weld County Retirement Plan 3 Weld County Federal Mineral Lease Act District The auditor shall furnish an opinion in its report on these financial statements INFORMATION TO BE REQUESTED FROM THE PROPOSER In order to get a uniform review process and to obtain the maximum degree of comparability, it is required that proposals be organized in the manner specified 1 Title Page Show the RFP subject, the name of the proposer's firm, local address, telephone number, name of the contact person, and the date 2 Table of Contents Include a clear identification of the,matenal by section and by page number 3 Letter of Transmittal emit to one or two pages A Briefly state the proposer's understanding of the work to be done and make a positive commitment to perform the work within the time period B Give the names of the persons who,will be authorized to make representations for the proposer, their titles, addresses and telephone numbers 4 Profile of the Proposer A State whether the firm is local, national, or international B Give the location of the office from which the work is to be done and the number of partners, managers, supervisors, seniors, and other professional staff employed at that office C Describe the range of activities performed by the local'office such as audit, accounting, or management ` services 5 Summary of the Proposer's Qualifications (in addition to minimum qualifications) A Identify the partners, managers and supervisors who will work on the audit, including staff from other than the local office Resumes for each supervisory person to be assigned to the audit should be included (The resumes may be included as an appendix ) B Describe recent local and regional office auditing experience similar to the type of audit requested and give the names and telephone numbers of client officials responsible for three (3) of the audits BID REQUEST #B2200180 Page 11 6 Scope Section Clearly describe the scope of the required services to be provided Assuming that the requested services include both an examination of financial statements and a financial audit examination, define the scope of services to be provided in terms of the matters discussed in the following subsections A Financial Audit -- As defined in Section 29-1-603, CRS, 1973; and Section 14-4 of the Weld County Home Rule ,Charter The examination will be made in accordance with generally accepted auditing standards Generally accepted auditing standards are included in Statements on Auditing Standards published by the American Institute of Certified Public Accountants 'and in Standards for Audit - Governmental Organizations, Programs, Activities and Functions published by the Comptroller General of the United States, the Single Audit Act Amendments of 1996 and the Office of Management and Budget (OMB) Title 2 U S Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance),program specific audits as defined under the Uniform Guidance, and other compliance audits and attestation engagements performed as required by federal, state, or local laws The primary purpose of the examination is to express an opinion on the financial statements and that such an examination is subject to the inherent risk that errors or, irregularities may not be detected If conditions are discovered which lead to the belief that material errors, defalcations or other irregularities may exist, or if any other circumstances are encountered that require extended services, the auditor will promptly advise the requester No extended services will be performed unless they are authorized in the contractual agreement or in an amendment to the agreement B , The auditors shall familiarize themselves with and comply with the provisions of any and all Federal, State and County orders, statutes, ordinances, Charter, bond covenants, Administrative Code and Orders, and rules and regulations which may pertain to the work required in the engagement 7 Additional Data Since data not specifically requested must not be included in the foregoing proposal sections, give any additional information considered essential to the proposal in this section (Publications of the proposer, such as directories,, articles, and lists of clients will not be included ) If there is no additional information to present, state in this section, "There is no additional information we wish to present" 8 Compensation Estimate the total hours and the resulting all-inclusive maximum fee for which the requested work, separated for fiscal years 2022 and 2023 will be done An appendix stating the hourly rates to be charged for each staff classification is required State whether data processing will be used in the examination and, if so, estimate the data processing resources the requester will need to supply in terms of computer time, operator time, and programmer time The auditor shall not be reimbursed separately for any travel, per diem, photo copying, telephone bills, or other related expenses of the audit unless incurred at the specific request of the county The maximum fee for each year of the balance -of the engagement will be mutually agreed upon and established in an amendment to the agreement The firm's price (maximum fee) for the basic services will be inserted in the outer envelope in a separate sealed envelope bearing the firm's name and address and the words, "PART 2 -- MAXIMUM FEE FOR AUDIT SERVICE SEPARATE FOR FISCAL YEARS 2022 AND 2023 " , , BID REQUEST #B2200180 Page 12 I PART II - EVALUATION PROCEDURES 1 Selection Committee Proposals submitted will be evaluated by a three (3) member committee , 2 Evaluation Criteria The following represent the principal selection criteria which will be considered during the evaluation process of proposals _ A Mandatory Elements 1 The audit firm is independent and licensed to practice in the state of Colorado 2 The audit frm's professional personnel have received an adequate continuing professional education w th the preceding three years 3 The firm has no conflict of interest with regard to any other work performed by the firm for Weld County Government 4 The firm submits a copy of its most recent external quality control review report, and the firm has record of quality audit work 5 The firm adheres to the instruction, in their Request of Proposal on preparing and submitting the proposal 6 The firm shall provide access to at least three Annual Comprehensive Financial Reports issued by municipalities in which their opinion is contained All three of these reports must have been awarded the GFOA Certificate of Achievement Excellence in Financial Reporting Provide names of other municipalities that you have audited and if GFOA certificate was awarded and type of opinion issued B Technical Qualifications 1 Expertise and Experience a The firm's past experience and performance on comparable government engagements b The quality of the firm's professional personnel to be assigned to the engagement and the quality of the firm's management support , c Experience with the preparation of federal and state financial assistance and related reports d Experience in aiding meet the requirements of the Certificate of Achievement of Excellence in Financia Reporting program ' I 2 Audit Approach a A description of approach to scope determination, transaction testing, sampling techniques, estimated number or percentage of total transactions to be tested, for each major area of the audit plan b A description of audit management and supervision, both "on -site" and "in -office" Include review procedures, by whom, when, and where performed Indicate the percentage of the total BID REQUEST #B2200180 Page 13 field work time will be spent "on -site" and who will be performing the field work. c. A proposed timeline that identifies milestones and specific tasks and a completion date, preferably tied to the proposed payment schedule. Experience with the preparation of federal and state financial assistance and related reports. d. A list of personnel that will be assigned to the County's audit team, including resumes and work experience Identify the roles and responsibilities of each as they relate to the Project. Include relevant experience and copies of resumes of all personnel to be assigned to the work. 3. Price Cost will not be the primary factor in the selection of an audit firm. 3 Oral Presentations During the evaluation process, the Committee may, at its discretion, request any or all firms to make an oral presentation. Such presentation will provide firms with an opportunity to answer any questions the Committee may have on a firm's proposal. All firms may be asked to make such oral presentations. 4. Final Selection It is anticipated that the Committee will recommend a firm for approval by the Weld County Board of County Commissioners. It is anticipated that a firm will be selected as soon as the evaluations are completed. Following notification of the firm selected, it is expected contract will be executed between both parties with in thirty (30) days of approval. 5 Right to Re ect Proposals Submission of a proposal indicates acceptance by the firm of the conditions contained in this Request for Proposal unless clearly and specifically noted in the proposal submitted and confirmed in the contract between Weld County and the firm selected. Weld County Government reserves the right without prejudice to reject any or all proposals or parts thereof for any reason, to negotiate changes to proposal terms and to waive minor inconsistencies between the proposal and this Request of Proposal. BID REQUEST #B2200180 Page 14 TENTATIVE PROGRAM OUTLINE FOR THE PRELIMINARY PROPOSERS' CONFERENCE 1 Introduction by Controller and general description of the functions of Weld County. Indicate that copies of the prior years audited financial statements are available for review in the office of the Controller or on the County web site, www.weldqov.com under the Accounting Department for the ACFR, and Treasurer For Retirement Fund Statements. Attached is a copy of the Federal Mineral Lease Act District's Statements. 2 Nature of Services Required -- Controller A. Describe the funds, functions, or activities to be audited. B. State the type of audit required; i.e., Section 29-1-603, CRS, 1973, and Section 14-4 of the Weld County Home Rule Charter, requires a financial audit. C Describe the Single Audit requirements. D The State Auditor, in consultation with the Financial Policies and Procedures Advisory Committee, is required to adopt rules for the form and conduct of the audit and copies of the rules should be obtained directly from the State Auditor's Office. E Weld County has continually been awarded the Government Finance Officers' Association's coveted Certificate in Excellence in Financial Reporting since the year ended December 31, 1980. Meeting the program's high standards of reporting is a continuing objective of Weld County. 3 Description of County and Records to be Audited A. General information on Weld County. B. List funds and account groups and chart of accounts. C. Specify the basis of accounting used during the year and at year's end. Specify differences in accounting basis among funds to be audited. D. Describe budget records, and state that revenues, appropriations, and encumbrances are recorded in the accounting records. E Describe systems, records, and procedures: 1. List and describe available manuals, written policies, and procedures covering such items as cash, receivables. fixed assets, and liabilities. 2 Identify the major segments of the accounting records which are computerized and the availability of related system documentation. F. Describe and indicate that the prior year's financial statements and budgets are available. 4 Assistance Available to Proposer A. Give the name of the auditor who performed the 2019 audit, the prior audited periods covered, report dates, and type of opinion. State that previous county audit work papers will be available for inspection by the contracted auditor and where. B. Describe how the staff will be available to assist the proposer: BID REQUEST #B2200180 Page 15 1 State that the County Accounting Department staff will prepare all audit work papers as necessary and reasonable, including trial balances, analyses of all balance sheet accounts and detailed analyses of selected revenue and expenditure/expense accounts, as well as the rough draft of the Annual Comprehensive Financial Report including notes to the financial statements. 2 State that the County Accounting Department staff will produce the Annual Comprehensive Financial Report based on the audited financial statements. 3 State that the County's Human Services Department, along with other grant accountants maintain copies of all federal and state grants and contracts, as well as related requests for reimbursement. Assistance will be provided as necessary and reasonable during the Single Audit. 4 State that the accounting staff can prepare schedules, reproduce documents, direct auditors on how to retrieve imaged documents, etc. 5. State that the data processing staff, equipment, and generalized user software are available for auditing purposes, and specify the make and model of the computer to be used and what type of operating system is used. C State that we will issue representation letters for inventory evaluations, pledged assets, contingent liabilities, potential litigation, etc., as required. D State that interfund and interdepartmental reconciliations have been made. E Specify that the proposer may refer to county copies of audit guides applicable to the activities to be examined. F. State the location of available office space and equipment and its location in relation to the records. 5 Proposals and Contractual Arrangements Provide general information about the contract to be awarded. Specify the period of the contract to be an engagement for up to five (5) consecutive years. A fixed maximum fee will be established initially for the two (2) fiscal years 2022 and 2023. The maximum fee for each year of the balance of the engagement will be mutually agreed upon and established in an amendment to the agreement. 6. Report Requirements Identify the minimal information to be included in the audit report and in the related management letter referenced in the audit report. A. Specify to whom the report is to be addressed and what financial statements are to be included in the report. B State that the report is to be prepared relating to an examination of financial statements, state the scope of the examination, and state that it should conform to generally accepted auditing standards. C. State that the report to be prepared relates to a financial audit examination, and that it should include an opinion as to the specific findings related to compliance with applicable laws, regulations, etc. D Explain that the county audit shall be a single report. The Board of County Commissioners is responsible for selecting the auditor for services described herein. BID REQUEST #B2200180 Page 16 E Describe and emphasize that it is required at the conclusion of the audit field work that each separate auditor's comments be discussed with the head of each county "agency" and the Board of County Commissioners or their designees. All the auditor's comments will be reported in the county's report, in the area within their respective responsibility. The agencies' written statements of explanation or rebuttal concerning the auditor's comments, including corrective action taken, shall be filed with the county within twenty (20) days of the delivery of the financial audit report. The county contractually will require the audit reports be submitted to the county no later than one hundred sixty five (165) days after the close of the fiscal year. F Require that each of the compliance letters include a summation statement of audit findings affecting the financial statements, internal control, accounting, accounting system, legality of actions, and any other material matter. G Require a separate letter of management control (comments and recommendations) be addressed to the Board of County Commissioners. BID SUBMITTAL INSTRUCTIONS: The following items must be completed and submitted with your bid 10:00 AM on January 6, 2023: 1) Pages 9 thru 17 of the Proposal Specifications. 2) Signed page 18 of the Proposal Specifications. 3) W9, if applicable.* 4) Any future Addenda must be completed. 5) All other items as requested in the Proposal Specifications. on or before the bid opening deadline of *A current W9 is required for new bidders. If you have previously worked with Weld County, only provide your W9 if there has been a change. Failure to include any of the above items upon submittal of your bid may result in your bid being incomplete and your bid being rejected. If there are any exclusions or contingencies submitted with your bid it may be disqualified. BID REQUEST #B2200180 Page 17 The undersigned, by his or her signature, hereby acknowledges and represents that: 1. The bid proposed herein meets all of the conditions, specifications and special provisions set forth in the Request for Bid No. #B2200180. 2 The quotations set forth herein are exclusive of any federal excise taxes and all other state and local taxes. 3. He or she is authorized to bind the below -named bidder for the amount shown on the accompanying Bid sheets. 4. The signed bid submitted, all of the documents of the Request for Bid contained herein (including, but not limited to, product specifications and scope of services), and the formal acceptance of the bid by Weld County, together constitutes a contract, with the contract date being the date of formal acceptance of the bid by Weld County. 5. Weld County reserves the right to reject any and all bids, to waive any informality in the bids, and to accept the bid that, in the opinion of the Board of County Commissioners, is to the best interests of Weld County. The bid(s) may be awarded to more than one vendor. FIRM BY (Please print) BUSINESS ADDRESS CITY, STATE, ZIP CODE TELEPHONE NO SIGNATURE DATE FAX TAX ID # E-MAIL WELD COUNTY IS EXEMPT FROM COLORADO SALES TAXES. THE CERTIFICATE OF EXEMPTION NUMBER IS #98-03551-0000. YOU DO NOT NEED TO SEND BACK PAGES 1 - 8. ATTEST: Weld County Clerk to the Board BY: BOARD OF COUNTY COMMISSIONERS WELD COUNTY, COLORADO Deputy Clerk to the Board Scott K. James, Chair APPROVED AS TO SUBSTANCE: Elected Official or Department Head Controller PSRFB1022 BID REQUEST #B2200180 Page 18 AGREEMENT Between WELD COUNTY And (COMPANY NAME) PROVIDING FOR AN AUDIT OF COUNTY RECORDS FOR FISCAL YEARS 2022 And 2023 KNOW, ALL MEN BY THESE PRESENTS That WELD COUNTY, a Body Corporate and Politic, and a Political Subdivision of the State of Colorado, hereinafter referred to simply as COUNTY, through its Board of County Commissioners, which term shall include their successors and assigns, AND (COMPANY NAME), Certified Public Accountants doing business or authorized to do business in the State of Colorado, hereinafter referred to simply as AUDITOR c WITNESSETH, that, for and in consideration of the mutual terms and conditions, promises, covenants and c payments hereinafter set forth, COUNTY and AUDITOR hereby agree as follows ARTICLE I PREAMBLE In order to establish the background, context and frame of reference for this Agreement and to manifest the objectives and intentions of the respective parties herein, the following statements, representations and explanations shall be accepted as predicates for the undertakings and commitments included within the provisions which follow and may be relied upon by the parties essential elements of the mutual considerations upon which this Agreement is based 1 1 Section 14-4 of the Weld County Home Rule Charter and Section 29-1-603, CRS, 1973, require that the COUNTY shall provide annually for an audit of the accounts and finances of the COUNTY 1 2 Weld County, pursuant to Board policy and approved guidelines undertook a selection process in seeking a firm to perform the required financial audit 1 2 1 The committee to which a part of this responsibility was delegated selected a firm deemed to be most qualified and made its recommendation to the Board of County Commissioners on September 9th, 2020 1 2 2 On September 9th, 2020, the Board of County Commissioners, with the committee's recommendations, established a fee and contract provisions governing the professional service to be performed 1 2 3 On September 9th, 2020, the Board of County commissioners voted to hire the firm of (COMPANY NAME) to audit the COUNTY records INCORPORATED DOCUMENTS The terms of this Agreement are contained in the terms recited in this document and in Exhibits and ', each of which forms an integral part of this Agreement Exhibits _ and are specifically incorporated herein by this reference County and Contract Professional acknowledge and agree that this Agreement, including specifically Exhibits and , define the performance obligations of Contract Professional and Contract Professional's willingness, and ability to meet those requirements BID REQUEST #B2200180 Page 19 Exhibit consists of County's Request for Proposal (RFP) as set forth in "Proposal Package No. B ". The RFP contains all of the specific requirements of County. Exhibit consists of Contract Professional's Response to County's Request for Proposal. The Response confirms Contract Professional's obligations under this Agreement. ARTICLE II DEFINITIONS 2.1 COUNTY -- Weld County, a body politic and a political subdivision of the State of Colorado, specifically the Board of County Commissioners. 2.2 AUDITOR -- (COMPANY NAME), Certified Public Accountants. 2.3 FINANCIAL AUDIT -- The examination of documents, records, reports, systems of internal control, accounting and financial procedures, and other evidence to ascertain whether all financial transactions have been properly recorded and whether the statements prepared from the accounts present fairly the financial positions and the results of financial operations of the various funds and account groups of the governmental unit in accordance with generally accepted accounting principles applicable to governmental units and on a basis consistent with that of the preceding year and as required for reporting in Section 29-1-603, CRS, 1973, wherein financial audit is defined as "an examination of financial statements in order to express an opinion on the fairness with which they present financial position, results of operations, and changes in financial position in conformity with generally accepted government accounting principles and an examination to determine whether operations are properly conducted in accordance with legal and regulatory requirements". 2.4 AUDITOR'S REPORT ON EXAMINATION OF FINANCIAL STATEMENTS -- The report prepared by an auditor covering the audit or investigation made by him. The report shall include, but not be limited to: 2.4.1 a statement of the scope of the audit; 2.4.2 explanatory comments (if any) concerning exceptions by the auditor as to application of generally accepted auditing standards; 2.4.3 signed opinions; and 2.4.4 explanatory comments (if any) concerning verification procedures. The Auditor's signature shall follow item 2.4.3 or 2.4.4, whichever appears last. 2.5 FINANCIAL STATEMENTS -- A balance sheet, statement of revenues and expenditures, compared with budget authorization, statements analyzing changes in funded balances or retained earnings, or other statements of presentation of financial data, including accompanying notes, derived from the accounting records. 2.6 AUDITOR'S LETTER OF COMMENTS AND RECOMMENDATIONS -- A letter to the COUNTY containing various comments and recommendations by the AUDITOR based upon a review of the COUNTY'S system of internal accounting and operating controls and other findings. 2.7 AUDITING SERVICES -- The services related to performing an audit as defined in Article 2.3; including examination and review procedures that may be requested by the COUNTY as extra work and which involve exclusively the use of the AUDITOR'S auditing staff. BID REQUEST #B2200180 Page 20 ARTICLE III TERM 3.1 This Agreement shall commence on the date that this instrument is fully executed by both parties. The initial term of this Agreement shall be for the period of the fiscal year 2020, and renewable at the option of the COUNTY for four (4) additional years. ARTICLE IV SCOPE OF AUDIT 4.1 FUNDS AND ACCOUNT GROUPS as maintained by Weld County. 4.1.1 The AUDITOR shall assist in the preparation of the COUNTY'S annual financial report and include an opinion in its report regarding COUNTY'S financial statements and supplemental financial schedules. The financial statements shall be prepared in conformance with the primary funds and account groups as described in GAAFR. Funds may be combined to the extent permitted by the Industry Audit Guide. 4.1.2 A single Audit shall be done in accordance with generally accepted auditing standards, the provisions of "Standards for Audit of Governmental organizations, Programs, Activities, and Functions" promulgated by the US Comptroller General as they pertain to financial and compliance audits, the Single Audit Act of 1984 (Publication No. 98-502), Office of Management and Budget (OMB) Circular A-133, and the provisions of OMB's "Compliance Supplement for Single Audits of Grants to State and Local Governments", and auditors' reports on compliance and internal accounting control rendered thereon. 4.2. SPECIAL REPORTS -- Special reports shall be prepared for the following as required by, and in accordance with, federal audit guides existing during the period audited. 4.2.1 Public Trustee (note disclosure) 4.2.2 Treasurer 4.2.3 Grand Jury Audit of Treasurer, as required 4.2.4 Road and Bridge Revenue and Expenditures 4.2.5 Weld County Retirement Plan The AUDITOR shall furnish an opinion in its report on these financial statements. 4.3 COMPLETION OF WORK -- AUDITOR shall complete all audit work and provide the Audit Report to COUNTY within one hundred fifty (150) days after the last day of each fiscal year. 4.3.1 COMPLIANCE LETTER: The AUDITOR shall prepare and submit to the Board of County commissioners of Weld County a letter certifying that the COUNTY is or is not, and has or has not been during the fiscal year, in compliance with the provisions of the law, and whether operations are properly conducted in accordance with legal and regulatory requirements. At the conclusion of the audit field work, the independent certified public accountant shall discuss with the head of each county agency and the Board of County Commissioners, all of the auditor's comments which will be included in the report containing the auditor's comments for the areas within their responsibility. If the officer is not available to discuss the auditor's comments, their discussion is presumed when the comments are delivered in writing to his office. The officer's written statement of explanation or rebuttal concerning the auditors comments, including corrective action to be taken, shall be filed with the governing body of the COUNTY within twenty (20) days of the delivery of the financial audit report. BID REQUEST #B2200180 Page 21 4.3.2 A tentative separate Management Control letter shall be delivered to the Director of Finance and Administration for the COUNTY'S report. The Director of Finance and Administration of the COUNTY and each separate officer as noted shall forward to the AUDITOR a written response to the Management Control letter no later than two (2) weeks following receipt of same. Failure of the Director of Finance and Administration and each separate officer to so respond within two (2) weeks shall be deemed acceptance by the COUNTY and each separate officer of the draft as submitted. The COUNTY and each of the separate officers as may be required and AUDITOR may meet and discuss differences of fact contained in the Management Control letter within this two-week period. No later than two (2) weeks after receipt of the comments of the COUNTY and responsible officers as may be required, AUDITOR shall deliver to the Board of County Commissioners. 4.3.3 AVAILABILITY OF RECORDS -- COUNTY agrees that certain books and records may be made available prior to the time when others may be made available and that certain funds may be audited and such audit for those funds completed prior to the time that other funds are so audited and completed. It is contemplated that those funds audited separately and reported separately will be completed and the report furnished as soon as possible. In any event, the completed report shall be furnished to the COUNTY not later than one hundred fifty (150) days after the last day of the fiscal year. 4.3.4 EXTENSION OF TIME -- It is recognized by the parties that the purpose in having the aforesaid one hundred fifty (150) day requirement for the submission of audit reports is to make such reports meaningful and to give the County Commissioners the earliest possible notice concerning any matters raised or revealed by such audit. It is also recognized by the parties that issues arising in the audit may require more time than the one hundred fifty (150) day period. COUNTY agrees that provision must be made for instances during the audit where time extensions will be requested in order to resolve problems that may be revealed in any particular fund or account. However, it is understood and agreed that in the event AUDITOR finds that such one hundred fifty (150) day period is not sufficient for completion of the audit, AUDITOR shall immediately so notify COUNTY and shall request additional time for completion of the audit, setting forth with specificity the facts upon which such request is predicted and the reasons why additional time will be needed. Whether a time extension will be granted is solely at the discretion of COUNTY. It is recognized by the parties that the AUDITOR will need an auditing period after receipt of the Working Trial Balance and supporting schedules. COUNTY agrees to grant AUDITOR an extension of time, if requested by AUDITOR, equal to the number of days after March 1st that the Working Trial Balance and requested schedules are delivered by COUNTY to AUDITOR. 4.4 AUDIT STANDARDS -- Unless higher standards are set forth elsewhere in this Agreement, each audit shall be done in conformity with audit standards, excluding the review of economy and efficiency of operations and program results, set forth in the publications Standards for Audit of Governmental Organization, Programs, Activities and Functions, Comptroller General of the United States, the American Institute of Certified Public Accountants (AICPA), Industry Audit Guide, Audits for State and Local Governmental Units, AICPA standards and procedures, Governmental Accounting Standards Board, the provisions of "Standards for Audits of Governmental Organizations, Programs, Activities, and Functions" promulgated by the U.S. Comptroller General as they pertain to financial and compliance audits, the Single Audit Act of 1984 (Publication No. 98-502), Office of Management and Budget (OMB) Circular A-133, and the provisions of OMB's "Compliance Supplement for Single Audits of Grants to State and Local Governments", and auditors' reports on compliance and internal accounting control rendered thereon. Requirements of Federal and State BID REQUEST #B2200180 Page 22 agreements and statutory audit requirements will be conformed with as each may be applicable. 4.5 COOPERATION WITH STATE AUDITOR AND CONSULTING FIRMS -- Where applicable, (COMPANY NAME), as the COUNTY'S principal auditors shall coordinate their work and cooperate with the State Auditor of the State of Colorado, and with any and all consulting firms under contract to Weld County. 4.6 IRREGULARITIES -- Should irregularities or other unforeseeable conditions be encountered which might necessitate the extension of the auditing work beyond the scope of normal auditing procedures, the AUDITOR agrees to advise the Board of County Commissioners in writing of the circumstances, and to request an increase in the total fees be made available before significant additional costs are incurred. Any request for additional fees shall be in writing and shall contain a detailed explanation of the unforeseen conditions or irregularities, and why the additional fees are necessary. 4.7 ILLEGAL ACTS -- The AUDITOR is aware that illegal acts may be discovered during the audit. However, it is recognized that the audit cannot be relied upon to assure the discovery of illegal acts, nor is the audit primarily or specifically designed to disclose defalcations and other illegal acts, though their discovery may result. The AUDITOR agrees to immediately disclose the discovery of any and all illegal acts to the Board of County Commissioners, and if significant additional work is necessitated, to request that additional fees be made available before significant additional expenses are incurred. Any request for additional fees shall be in writing and shall contain a detailed explanation of why that appropriation is necessary. 4.8 STANDARD OF CARE -- In the performance of the audit, the AUDITOR shall be bound by and shall make the examination in accordance with generally accepted auditing standards. ARTICLE V EXTRA WORK 5.1 EXTRA WORK TO BE SPECIFICALLY REQUESTED BY COUNTY -- The AUDITOR, upon receipt of a written request from the COUNTY, shall perform such additional auditing services as defined in Article 2.7 as may be required. This may include a review of the efficiency and economy of operations, systems of internal control, operating and management procedures and effectiveness in achieving program results. The purchase of specialized services or extra audit services required by special federal or state reporting requirements shall require submission of a written proposal by the AUDITOR for agreement and approval by COUNTY. Such extra work shall be covered by separate purchase orders. The cost of such specialized services shall be computed and billed in accordance with the provisions of Article VII of this Agreement, except that those services such as the mathematical verification of refunding bond redemption schedules, as well as related services which are normally billed on a per unit basis may be quoted and billed per unit. ARTICLE VI WORK PAPERS 6.1 For a period of ten (10) years after completion of any work provided for herein, the AUDITORS shall make its work papers, records, and other evidence and documents relating to such work available for inspection and copying by the COUNTY and by the auditors retained by the COUNTY who succeed (COMPANY NAME) to the extent necessary to support the balance set forth in the most recent financial statements of the COUNTY on which the AUDITOR has reported. Any records determined by the County Attorney for Weld County to be public records under Colorado Law, shall be made available to the COUNTY, successor C.P.A. Firms, and to the general public. Any copying done shall be at the expense of the copying party & other requests for access to such documents will be considered by the AUDITOR, but the AUDITOR has no obligation to grant them. BID REQUEST #B2200180 Page 23 ARTICLE VI COMPENSATION 7.1 MAXIMUM FEE FOR FISCAL 2015 AND 2016 -- AUDITOR has exercised its best efforts in attempting to estimate the time requirements and, based upon that estimate, has established a fee for fiscal 2015 based on its applicable hourly rates, which shall not exceed (Likewise, the fee for fiscal year 2016 shall not exceed), subject to the terms of Article 7.3 following. 7.2 HOURLY FEES -- The following schedule of hourly fees shall apply to all accounting and auditing services done for the term of this contract by the AUDITOR, whether under this Agreement or for extra work requested by the Board of County Commissioners. per hour per hour per hour per hour per hour Partner Manager Supervisor Senior Accountant Assistant Accountant Non-professional (Report reproductions etc.) per hour 7.3 FEE FOR SECOND THRU FIFTH YEAR'S AUDIT -- After the Audit Report for fiscal year 2015 has been delivered to the COUNTY by the AUDITOR, AUDITOR or COUNTY may request a meeting with the other for the purpose of reviewing the time requirement and related matters affecting the degree of difficulty to be expected in preparing the audit for subsequent fiscal years. Said request shall be in writing and shall fully set forth the reasons and circumstances supporting the request for a change, if any, in the fee provided for in Section 7.1 hereof. The parties agree, however, that the maximum fee for the second year may be increased only upon a showing by the AUDITOR of extreme and unforeseen circumstances. The maximum fee for each year of the balance of the Agreement will be mutually agreed upon and established in an amendment to the Agreement. Fee changes must be submitted by August 1st of each year to COUNTY by the AUDITOR. 7.4 BILLING -- The COUNTY shall cover this Agreement with a purchase order. AUDITOR shall submit a monthly billing for all fees and expenses occurring during the preceding month attributable to the audit against this purchase order. These billings shall reflect the total hours of work performed pursuant to the staff categories listed in Article 7.2. Such billings shall also itemize any authorized reimbursable expense and the task or tasks with which such expense is associated. The statement shall show a summary of fees and expenses with accrual of the total and credits for portions paid previously, and shall allocate the billing costs to the appropriate fund or combination of funds. Each statement shall show the proportion of the guaranteed maximum payment that has been expended though previous billings. 7.5 PAYMENT -- COUNTY agrees to promptly process each monthly statement received from AUDITOR and it shall make its best effort to remit billings within thirty (30) days of receipt of AUDITORS monthly statement. 7.6. RECORD KEEPING -- AUDITOR agrees to keep such records and accounts as may be necessary in order to record complete and correct entries as to personnel hours charged and any expenses for which AUDITOR expects to be reimbursed. Such books and records will be available at all reasonable times for examination and audit by COUNTY. 7.7 NO ADDITIONAL COMPENSATION FOR EXPENSES -- The AUDITOR shall not be reimbursed for any travel, per diem, photo copying, telephone bills, or related expenses unless incurred at the specific request of the COUNTY. BID REQUEST #62200180 Page 24 7.8 COMPENSATION FOR EXTRA AUDITING SERVICES -- Compensation to the AUDITOR for extra auditing services shall be based upon the hourly rates provided in Article 7.2 above, and shall be subject to the other provisions of this Article. ARTICLE VIII GENERAL 8.1 NO ASSIGNMENT BY AUDITOR -- This Agreement, or any interest herein, shall not be assigned, transferred or otherwise encumbered, under any circumstances by AUDITOR. However, the Agreement shall run to the COUNTY and to any of its successors. 8.2 AUDITOR SHALL BE FAMILIAR WITH ALL APPLICABLE LAWS -- The AUDITOR shall familiarize themselves with and comply with the provisions of any and all Federal, State and County Orders, Statutes, Ordinance, Charter, Bond Covenants, Administrative Code, Rules and Regulations which may pertain to the work required under this Agreement, including specifically those which pertain to "Conflicts of Interest" and "Employment Discrimination". 8.3 TERMINATION -- It is understood and agreed that this Agreement may be terminated upon thirty (30) days with written notice by either party. If this Agreement is terminated by County, AUDITOR shall be compensated for, and such compensation shall be limited to, (1) the sum of the amounts contained in invoices which it has submitted and which have been approved by the County; (2) the reasonable value to County of the services which AUDITOR provided prior to the date of the termination notice, but which had not yet been approved for payment; and (3) the cost of any work which the County approves in writing which it determines is needed to accomplish an orderly termination of the work. County shall be entitled to the use of all material generated pursuant to this Agreement upon termination. Upon termination, County shall take possession of all materials, equipment, tools and facilities owned by County which AUDITOR is using, by whatever method it deems expedient; and, AUDITOR shall deliver to County all drawings, drafts or other documents it has completed or partially completed under this Agreement, together with all other items, materials and documents which have been paid for by County, and these items, materials and documents shall be the property of County. Copies of work product incomplete at the time of termination shall be marked "DRAFT - INCOMPLETE." Upon termination of this Agreement by County, AUDITOR shall have no claim of any kind whatsoever against the County by reason of such termination or by reason of any act incidental thereto, except for compensation for work satisfactorily performed and/or materials described herein properly delivered. 8.4 REPRESENTATIVES OF COUNTY -- While the AUDITOR has agreed to communicate periodically with the Board of County Commissioners, it is recognized that questions in the day-to-day conduct of the audit will arise. The Director of Finance and Administration of Weld County is hereby designated as the representative of Weld County through whom all communications pertaining to the day-to-day conduct of the audit shall be addressed. The Director of Finance and Administration may, from time to time, designate one or more of his staff to perform all or part of the functions required hereunder and shall so advise the AUDITOR. 8.5 REPRESENTATIVES OF AUDITOR -- The AUDITOR shall inform the Director of Finance and Administration of the name of the representative of the AUDITOR to whom matters involving the conduct of the audit shall be addressed. 8.6 ALL PRIOR AGREEMENTS -- It is agreed that no deviation from the terms hereof shall be predicated BID REQUEST #B2200180 Page 25 upon any prior representations or agreements whether oral or written. 8.7 SUBCONTRACTORS -- Contract Professional acknowledges that County has entered into this Agreement in reliance upon the particular reputation and expertise of Contract Professional. Contract Professional shall not enter into any subcontractor agreements for the completion of this project without County's prior written consent, which may be withheld in County's sole discretion. 8.8 CONFIDENTIALITY -- Confidential financial information of the Contract Professional should be transmitted separately from the main bid submittal, clearly denoting in red on the financial information at the top the word, "CONFIDENTIAL." However, Contract Professional is advised that as a public entity, Weld County must comply with the provisions of C.R.S. 24-72-201, et seq., with regard to public records, and cannot guarantee the confidentiality of all documents. Contract Professional agrees to keep confidential all of County's confidential information. Contract Professional agrees not to sell, assign, distribute, or disclose any such confidential information to any other person or entity without seeking written permission from the County. Contract Professional agrees to advise its employees, agents, and consultants, of the confidential and proprietary nature of this confidential information and of the restrictions imposed by this agreement. 8.9 NON -ASSIGNMENT -- Contract Professional may not assign or transfer this Agreement or any interest therein or claim thereunder, without the prior written approval of County. Any attempts by Contract Professional to assign or transfer its rights hereunder without such prior approval by County shall, at the option of County, automatically terminate this Agreement and all rights of Contract Professional hereunder. Such consent may be granted or denied at the sole and absolute discretion of County. 8.10 INTERRUPTIONS -- Neither party to this Agreement shall be liable to the other for delays in delivery or failure to deliver or otherwise to perform any obligation under this Agreement, where such failure is due to any cause beyond its reasonable control, including but not limited to Acts of God, fires, strikes, war, flood, earthquakes or Governmental actions. 8.11 PUBLIC CONTRACTS FOR SERVICES C.R.S. §8-17.5-101. -- Contract Professional certifies, warrants, and agrees that it does not knowingly employ or contract with an illegal alien who will perform work under this contract. Contract Professional will confirm the employment eligibility of all employees who are newly hired for employment in the United States to perform work under this Agreement, through participation in the E -Verify program or the State of Colorado program established pursuant to C.R.S. §8-17.5-102(5)(c). Contract Professional shall not knowingly employ or contract with an illegal alien to perform work under this Agreement or enter into a contract with a subcontractor that fails to certify with Contract Professional that the subcontractor shall not knowingly employ or contract with an illegal alien to perform work under this Agreement. Contract Professional shall not use E -Verify Program or State of Colorado program procedures to undertake pre- employment screening or job applicants while this Agreement is being performed. If Contract Professional obtains actual knowledge that a subcontractor performing work under the public contract for services knowingly employs or contracts with an illegal alien Contract Professional shall notify the subcontractor and County within three (3) days that Contract Professional has actual knowledge that a subcontractor is employing or contracting with an illegal alien and shall terminate the subcontract if a subcontractor does not stop employing or contracting with the illegal alien within three (3) days of receiving notice. Contract Professional shall not terminate the contract if within three days the subcontractor provides information to establish that the subcontractor has not knowingly employed or contracted with an illegal alien. Contract Professional shall comply with reasonable requests made in the course of an investigation, undertaken pursuant to C.R.S. §8-17.5-102(5), by the Colorado Department of Labor and Employment. If Contract Professional participates in the State of Colorado program, Contract Professional shall, within twenty days after hiring an new employee to perform BID REQUEST #B2200180 Page 26 work under the contract, affirm that Contract Professional has examined the legal work status of such employee, retained file copies of the documents, and not altered or falsified the identification documents for such employees. Contract Professional shall deliver to County, a written notarized affirmation that it has examined the legal work status of such employee, and shall comply with all of the other requirements of the State of Colorado program. If Contract Professional fails to comply with any requirement of this provision or of C.R.S. §8-17.5-101 et seq., County, may terminate this Agreement for breach, and if so terminated, Contract Professional shall be liable for actual and consequential damages. Except where exempted by federal law and except as provided in C.R.S. § 24-76.5-103(3), if Contract Professional receives federal or state funds under the contract, Contract Professional must confirm that any individual natural person eighteen (18) years of age or older is lawfully present in the United States pursuant to C.R.S. § 24-76.5-103(4), if such individual applies for public benefits provided under the contract. If Contract Professional operates as a sole proprietor, it hereby swears or affirms under penalty of perjury that it: (a) is a citizen of the United States or is otherwise lawfully present in the United States pursuant to federal law, (b) shall produce one of the forms of identification required by C.R.S. § 24-76.5-101, et seq., and (c) shall produce one of the forms of identification required by C.R.S. § 24-76.5-103 prior to the effective date of the contract. It is further agreed that no modification, amendment or alteration in the terms or conditions contained herein shall be effective unless contained in a written document executed with the same formality and of equal dignity herewith. IN WITNESS WHEREOF, the parties above named have executed this agreement BOARD OF COUNTY COMMISSIONERS WELD COUNTY, COLORADO BY: Scott James, Chair ATTEST: Clerk to the Board BY: Deputy Clerk to the Board CONTRACTOR (COMPANY NAME) BY: BID REQUEST #62200180 Page 27 Weld County, Colorado RFP# B2200180 — Audit Services Fiscal Years Ending December 31, 2022 & 2023 Hinkle & Company, PC Weld County, Colorado Request for Proposal# B2200180 Audit Services Fiscal Years Ending December 31, 2022 & 2023 James D. Hinkle, CPA Hinkle & Company, Pc 750 W. Hampden Englewood, CO 80110 (303)796-1000 lim@hinklecpas.com January 6, 2023 10:00 am Hinkle & Company, PC Weld County, Colorado RFP# B2200180 — Audit Services Fiscal Years Endinc December 31 2022 & 2023 Table of Contents Transmittal Letter 1 Why Hinkle & Company, PC 3 Understanding of Work to be Performed 4 Firm Background 5 Firm Personnel - Engagement Team 8 Audit Approach 8 Engagement Team 13 Exhibits 17 Summary 17 HINKLE & COMPANY January 6, 2023 Weld County Administration Building Strategic PC c/o Purchasing Department Business Advisor.> 1150 "O" Street Greeley, CO 80631 bids@weldgov.com Office Locations: Colorado Springs, CO Denver, CO Tulsa, OK Denver Office: 750 W. Hampden Avenue Suite 400 Englewood, Colorado 80110 TEL: 303.796.1000 FAX: 303.796.1001 www.HinkleCPAs.com Re: RFP — # B2200180 — Audit Services Fiscal Years Ending December 31, 2022 & 2023 Thank you for the opportunity to submit a proposal to provide internal audit services for Weld County, Colorado (the County). Our entire team is delighted about the prospect of working with your organization. We are confident our firm is the right fit for your ongoing needs because: 1. Our customer service focus is foremost. Hinkle & Company, Pc has provided exceptional service to the Arkansas, Colorado, and Oklahoma regions for more than 25 years. We believe our success lies directly in our people and our firm culture. In a world where client service is often an after -thought, the professionals at Hinkle & Company, PC consider it their top priority. We commit to you that we will: ✓ Involve partners and managers in all aspects of your engagement to ensure the highest quality of service. ✓ Pledge to be great listeners and problem solvers. We will communicate with you throughout the engagement along the way. ✓ Efficiently manage all resources to perform work on time as outlined in the RFP. ✓ Provide year-round access to address new account standards and implementation. ✓ Provide best practice recommendations to better protect assets, prevent losses, ensure compliance with regulatory bodies, maintain internal controls, and prevent fraud. ✓ Thoroughly review the County's internal controls to help ensure that the County is operating efficiently, effectively, transparently and within the framework of the policies as required. Weld County Request for Proposal: Annual Independent Audit Services Page 2 2. Our people are top notch, and they will become familiar faces to you. We are committed to providing our clients with the best team available. We take great pride in developing strong relationships with clients and investing the time necessary to understand their issues and concerns. You will find our staff members to be highly qualified, trained professionals. Their personal skills and enthusiastic demeanors will be reflected in their everyday interactions with your team. We hire and retain the best because we have a clear focus on what is important for our clients - having a reliable team they are comfortable with year -after -year. We have a significantly lower staff turnover than normal for our industry. This means we work hard to keep our team members so that both the County as well as Hinkle & Company, PC can enjoy smoother service, consistency in contact, deeper knowledge of your organization, and clear communication. 3. We view our relationship as a proactive dialogue. Hinkle & Company, PC'S unique service philosophy makes us stand out in the marketplace. We build a working partnership with our clients. We are committed to engaging in communication with the County Controller, County Commissioners, and key management team members, consistently offering valuable feedback practical and proactive best practice recommendations to help improve the County's financial and compliance operations. Hinkle & Company, Pc strives to provide services to our clients to meet their goals and exceed their expectations. Ultimately, the key to our success is our people and their willing commitment to partner with our clients to help them succeed. You will find this presentation has a simple purpose - to share the values and qualifications of our Firm and to reinforce the values and benefits our firm can provide to the County's staff and leadership team. The representative for Hinkle & Company, PC, is Jim Hinkle. He is authorized to submit this proposal as well as sign a contract with Weld County, Colorado. He can be reached by telephone at (303) 796-1000 and by email at Jim@HinkleCPAs.com. Hinkle& Company, PC affirms: • The acceptance of conditions and requirements contained in the RFP. • Understands the scope of work to be performed. • We are able to comply with the timelines as outlined in the RFP. We look forward to the opportunity to continue to showcase how our approach to client service has made a difference for Weld County, Colorado. Relationships are highly valued at Hinkle & Company, PC and we welcome the opportunity to cultivate our existing relationship and put our knowledge and experience to work on your behalf. Yours truly, Hinkle & Company, Pc James D. Hinkle, CPA Weld County, Colorado RFP # B2200180 — Audit Service Fiscal Years Ending December 31, 2022 - 2023 Hinkle & Company, PC Why Hinkle & Company, PC Hinkle & Company, Pc is a local/regional CPA Firm that specifically designs its public sector audit practice to meet the on -going fiscal challenges that face municipalities, towns, counties, universities and colleges and quasi -governmental agencies. Yet, we provide a personalized audit service that promotes successful audit engagements, fluid communication at every stage and best practice recommendations that are forward -thinking to help meet your fiduciary responsibilities. Approximately 85% of our Firm's audit practice is generated from governmental entities. Experience with Colorado Cities, Towns and Counties Hinkle & Company, PC has over 25 years of experience working with cities, towns, and counties. Firm - wide, we currently audit approximately 30 various cities and towns plus 5 counties. See Exhibit 1 for the similar engagement list of references and contact information. Experience with GFOA Certificate - ACFR Program Simply put, we've helped our clients achieve the confidence necessary for healthy fiscal management because we possess the knowledge and skill set to assist the County prepare its ACFR and to successfully retain their GFOA Certificate. Experience with Government Auditing Standards Hinkle & Company, Pc is a provider of Government Auditing Standards engagements. We currently provide accounting and/or auditing services to Cities, Counties, Towns, Authorities, Trusts, Colleges and Universities, Economic Development Districts, Library Districts, School Districts, Charter Schools and other Non -Profit Organizations and Foundations. Some of the types of services provided include auditing, ACFR preparation, internal audit, compliance, tax, indirect cost rates, closing and preparing the books for the audit and providing estimate of needs. In addition, the Firm is a member of the AICPA's Government Audit Quality Center. Experience with Single Audits in Accordance with Uniform Guidance Due to the volume of governmental and non-profit audits we perform, many of our Firm members have significant Single Audit industry experience in accordance with Title 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and therefore, we are able to provide a well -qualified team. Our Firm believes that government entities represent a complex specialized industry, and the engagement should be staffed with an experienced team. Overall, we provide thoughtful, forward -thinking, best practice recommendations to help our clients successfully administer their major programs in accordance with compliance regulations. Page 3 1/Veld County Colorado RFP 8 82200180 — Audit Service Fiscal Years End: c; December 31, 2022 - 2023 Hinkle & Company, PC Understanding of the Work to be Performed The audit will be performed in accordance with auditing standards generally accepted in the United States of America as established by the American Institute of Certified Public Accountants and, if applicable, the standards for financial audits set forth in the U.S. Government Accountability Office's Government Auditing Standards, the provisions of the Single Audit Act of 1984 and the provisions of U.S. Office of Management and Budget's Uniform Administrative Requirements, Cost Principals and Audit Requirements for Federal Awards. Hinkle & Company, Pc will audit the basic financial statements of the governmental activities, the business -type activities, each major fund, the aggregate remaining funds for the Weld County, Colorado (the County) as of and for the year ending December 31, 2022. The combining and individual financial statements and schedules for non -major funds and other non - required supplementary information schedules will be presented for the purpose of additional analysis. We will provide an in -relation -to report on these statements and supporting schedules based on the auditing procedures applied during the audit of the basic financial statements. The management's discussion and analysis, budgetary comparison schedules and pension funding progress schedules will be presented as required supplementary information will be subjected to certain limited procedures but will not be audited nor will we express an opinion on it. Our audit procedures will comply with the requirements established in the Colorado statutes. The audit will include tests of the accounting records and other auditing procedures we consider necessary to express an opinion on the financial statements. As a normal part of the auditing process, we will document and test internal controls and review compliance with applicable laws and regulations. Our audit procedures will also include reviewing the minutes of the County for the year being audited. Following the completion of the audit, Hinkle & Company, PC shall issue the following reports for the Weld County, Colorado: Independent Auditor's report on the financial statements of the Weld County, Colorado as of and for the year ended December 31, 2022. Independent Auditors' Report on Compliance and Internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards for the year ended December 31, 2022. Following the completion of the Single Audit, Hinkle & Company, PC shall also issue the following report for the Weld County, Colorado: Independent Auditor's Report on Compliance with Requirements Applicable to Each Major Program and Internal Control over Compliance in Accordance with Part 200 —Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. Page 4 Weld County, Colorado RFP # B2200180 — Audit Service Fiscal Years Ending December 31, 2022 - 2023 Hinkle & Company, PC Understanding of the Work to be Performed (Continued) Illustrations of our sample reporting formats may be viewed by going to any referral clients website financial audit section and selecting their most recent audit report from our reference list. We will issue a separate management letter setting forth findings and recommendations relative to other internal control findings, fiscal affairs, and other significant observations during the course of the audit and present to the Controller and County Commissioners. We do not contemplate a detailed audit of all transactions, nor do we expect that we will necessarily discover fraud, should any exist. We will, however, inform you of anything unusual that comes to our attention during the audit process. We will communicate with management throughout the audit process. We do not contemplate any potential audit difficulties, but if encounter any issues during the audit, they will be immediately discussed with management during our interim or final audit fieldwork. After the audit is complete, we will prepare a management letter that we will submit to the Controller and County Commissioners. Firm Background Firm Size, Composition & Location Hinkle & Company, pc is a local/regional full -service CPA Firm with offices in Colorado Springs, Englewood & Frisco, Colorado and Tulsa, Oklahoma. We provide assurance, tax, consulting, valuation and litigation services. Our Firm includes a total of 27 professional staff with 18 members in Colorado and 9 members in Oklahoma. We have detailed our audit staffing plan later in this proposal. We are local, convenient, and very accessible. We anticipate that we will conduct the engagement from our Englewood, Colorado office. Hinkle & Company, PC has earned a sound reputation and modeled performance stability for decades. We specifically design our public sector audit practice to meet the on -going fiscal and compliance challenges that face municipalities, towns, counties, universities, colleges, and quasi -governmental agencies. Yet, we provide a personalized audit service that promotes the spirit of teamwork that produces an environment of a partnership feel that will foster successful engagements, provide fluid communication at every stage and best practice recommendations that are forward -thinking that help meet our client's fiduciary and compliance responsibilities. Approximately 85% of our Firm's audit practice is generated from governmental entities. Innovation, Communication and Best Practices We provide a substantial amount of engagement time from Partner involvement, so you receive high - quality service. Because our partners and managers are in the field, we can provide thoughtful, insightful, and timely recommendations and address issues immediately, if needed. Page 5 Weld County, Colorado RFP # B2200180 — Audit Service Fiscal Years Ending December 31, 2022 - 2023 Hinkle & Company, PC Firm Background (Continued) Innovation, Communication and Best Practices (Continued) Communicating the results of our audit procedures and recommending best practices to help your accounting processes are vital to successful engagements. In addition, you will find we are available throughout the year. On -going communication means you can receive added value throughout the year and timely updates on new accounting pronouncements. We will walk you through implementation and how they may impact on the County's financial statements and accounting operations. The benefit for your organization is that both routine and non -routine issues are addressed by more senior and experienced professionals. We value our relationships built with each client. These bonds are built on integrity and trust above all else. As such, we value our client's needs, goals, and values as our own and realize they are the key to long-term personal and professional success. Our Firm is a member the American Institute of Certified Public Accountants (AICPA), Governmental Audit Quality Center. Members of our have served on and are involved in various industry committees and conduct training seminars for various industries. Peer Review The Firm's most recently issued peer review conducted for the year ended September 30, 2019 resulted in the highest Peer Review rating of PASS. This underscores the Firm's continuing commitment to overall quality. Hinkle & Company, Pc has passed all peer reviews they have subjected to in the past two decades. We have included a copy of the current peer review report in the Exhibits to the proposal. Other Relevant Information The Firm attests there are no known conflicts of interest or other professional relationships or proposed subcontractors with regard to any other work performed by us for the County, its component units or County agencies. The Firm attests that all firm CPAs are licensed to practice in Colorado. The Firm attests that we have had no desk reviews, field reviews or disciplinary action or pending matters against the firm during the past three (3) years. Independence from County and Component Units Hinkle & Company, PC, its current staff, and management are independent with the Weld County, Colorado and its component units as defined by the American Institute of Certified Public Accountants, Generally Accepted Auditing Standards and U.S. Government Accounting Office's Government Auditing Standards. In addition, we do not except any independence issues to arise during any time we are engaged to perform attestation engagements with The Weld County, Colorado. If any unforeseen independence issues arise in the future, we will notify County management immediately. Page 6 Weld County, Colorado RFP # B2200180 — Audit Service Fiscal Years Ending December 31, 2022 - 2023 Hinkle & Company, PC Firm Background (Continued) Audit Presentation We will attend the County Commissioners meeting of your choice, either in July or August, and present the audit opinions to the County Commissioners. We will meet with you prior to the meeting to outline our presentation and include any findings or items which you believe are important and relevant. You will know exactly what we will present to the County Commissioners prior to the actual presentation. Electronic Audit Environment Hinkle & Company, Pc uses the most advanced audit technology available. This includes a fully electronic audit environment. We use CCH ProSystemfx Engagement software for our trial balance/financial statement reporting as well as our file structure functions. We use the Knowledge Coach software for our audit programs and documenting our audit plan. Both of these software programs are supported by Wolters Kluwer and CCH. We will set up file sharing portals. Designated County accounting staff will be able to click and drag client prepared schedules and other supporting documentation into the portals. We will then pull these documents directly into our electronic workpapers files. This process should provide for a smooth transition of information. Fee Information Because of our extensive knowledge and experience with cities and local governments throughout our service areas, we are pricing our audit services at what we believe are attractive levels to you. We believe our fees are fair and reasonable. This in no way will reflect the level of service you will receive, but rather reflect on the commitment we have made to expand our services to local governments of all sizes in the State of Colorado. Our fees, as shown in Exhibit 5, are based upon receiving a high level of assistance from the Weld County's accounting staff as stated in the proposal. This includes, but not limited to, closing of the general ledger, including the posting of all closing entries, working trial balance, preparation of various schedules detailing activity in fund and account groups, and supporting documentation. The auditor will prepare the initial draft of the financial statements, notes and all required supplementary schedules. Upon retention of the 2022 year-end audit, there will be no upfront fees for building files or learning internal controls for the year-end audit as we view this engagement as building a continued relationship with the Weld County. Our fees for the annual audit are listed in Exhibit 5. These fees are inclusive of out-of-pocket costs, including travel, related travel expenses, copies, postage, etc. If any changes in audit requirements occur during the term of our engagement that require additional time and procedures, we will notify you prior to the beginning of that audit year. We will provide you with an estimate of the effect of those changes on the agreed upon fee. Page 7 Weld County. Colorado RFP # B2200180 — Audit Service Fiscal Years Ending December 31, 2022 - 2023 Hinkle & Company, PC Firm Personnel — Engagement Team The Firm believes that government entities represent a complex specialized industry, and the audit should not be staffed primarily with inexperienced auditors. Supervisory personnel have several years' experience performing governmental audits. All Firm members have assisted governmental clients to receive the Government Finance Officers Association award for financial reporting. Because of the considerable experience of the Firm's personnel, we can be a valuable resource in the preparation of the financial statements or Annual Comprehensive Financial Report (ACFR). Many of the Firm's governmental clients have Single Audits. Consequently, our staff has had extensive experience with the Single Audit. All Firm members are familiar with the new federal uniform guidance. Firm members are active in many governmental accounting organizations. In addition, the Firm is a member of the AICPA's Government Audit Quality Center. The Firm is committed to continuing education. All professional staff have met or exceeded the continuing professional education requirements established by Government Auditing Standards. This translates to 120 hours of continuing professional education (CPE) every 3 years which includes hours required to comply with Yellow Book guidance. All members of the Firm have participated in numerous hours of training through the Government Finance Officers Association, Oklahoma Society of CPA's, Colorado Society of CPAs, American Institute of CPAs, and the AICPA's Government Audit Quality Center. Because the majority of the Firm's clients are government entities, most of our continuing education relates to the governmental industry. The quality of the audit team will be assured because of the direct involvement of the partner and managers of the Firm and the experience level of all Firm personnel. We will notify the Weld County, Colorado of any personnel changes to the audit team prior to our audit fieldwork. We expect to maintain consistency in supervisory staff and provide periodic staff changes to maintain independence and ongoing objectivity throughout the term of our audit engagements. We are able to notify the Weld County, Colorado of new developments in the industry and assist with technical issues throughout the year. These communications are performed at no additional cost to Weld County, Colorado. Please see Engagement Team resumes after the Audit Approach Section. Audit Approach Overall Engagement Approach We will perform the audit fieldwork in two primary sections, interim fieldwork which would primarily be performed before year end, and final audit fieldwork in April. The Single Audit procedures may span additional time periods as County personnel are available. Management will be consulted when scheduling these fieldwork dates. We estimate that our on -site work would be one week for each section of the audit. The time requirements outlined in the Request for Proposals are reasonable and achievable. Page 8 Weld County, Colorado RFP # B2200180 — Audit Service Fiscal Years Ending December 31, 2022 - 2023 Hinkle & Company, PC Audit Approach (Continued) Overall Engagement Approach (Continued) The firm can provide listings of information required to complete the audit procedures in advance of conducting the audit fieldwork. This information will primarily include schedules and reconciliations supporting amounts presented in the financial statements and general information that is readily available in the County. Audit information prepared by the County can be provided electronically to our portal or as hard copies if more convenient. Pre -Engagement Planning & Permanent Files We plan to start our audit by first meeting with Weld County's personnel to discuss any concerns management may have for which we would tailor our audit procedures. At this meeting, we will finalize the calendar with respect to interim and final fieldwork, that best fits your staff and schedules, and to discuss the audit team on -site and in -office percentages, respectively. Background information requests may include in part, but not limited to, accounting policies, chart of accounts, internal controls documentation, organizational chart, insurance policies, contracts, intergovernmental agreements, Council meeting minutes, articles of incorporation (CURA) and prior year's audit reports. We note some of these items are available from the County's website. We will discuss applicable implementation of new accounting pronouncements that are effective during the year under audit and how Weld County is progressing though the actual implementation. We will discuss any changes in personnel, operations, regulatory or policy matters that might affect the financial reporting or the audit process. Items that might arise in this meeting might include new bond issues during the year, construction in progress, changes in software, changes to Federal award programs, changes in key staff, etcetera. During this meeting, we will outline the schedules that the Weld County's staff prepare in their normal duties and what schedules and detailed supporting schedules that could easily be prepared to assist in our audit process. At the conclusion of this process, we expect to have a detailed list of all schedules and other items the Weld County's staff will prepare for our use in the audit, commonly referred to as PBCs. We will furnish our PBC list no later than December 31. We will also use this meeting to discuss the Weld County's Federal Awards for the current year and whether any significant changes have occurred from the prior year. We will discuss with management the determination of Major Federal awards that will be subject to tested during the audit and will invite your input as to whether management has any concerns regarding specific Federal awards. We will adjust our testing to include your input in our determination of which type A and type B awards will be tested as Major Programs. If there are any anticipated potential audit problems such as issues from previous audits or implementation of new standards, we will discuss these issues at the Pre -Engagement meeting. This will allow ample time for you to respond and assist in resolving these issues before the actual audit begins. Page 9 Weld County, Colorado RFP # B2200180 — Audit Service Fiscal Years Ending December 31, 2022 - 2023 Hinkle & Company, PC Audit Approach (Continued) Interim Fieldwork We anticipate conducting our interim fieldwork at an agreed upon time with management to meet the County required deadlines. Interim fieldwork will begin by gaining and documenting our understanding of Weld County's internal control throughout the various systems of accounting cycles such as revenue recognition, payroll, and disbursements. We anticipate we will place Control Risk at low for each major accounting and reporting cycle. Therefore, during interim fieldwork we will perform test of controls for each of these major accounting and financial reporting cycles. We generally select sample sizes between 40 and 60 items on a random basis and a second sample of large disbursements over a certain level. We plan to increase the sample sizes in areas that have increased risk due to changes in personnel, policies, or other such matters as determined in our Pre -engagement meeting. We will gain an understanding of the County's internal controls by performing various techniques which may include: • Interviews • Observations of processes • Testing of transactions, invoices, records, etc. • Review of contracts and reports • Comparison of performance results to other departments. • Analytical analysis (relative to current and historical financial and non -financial data) • Evaluation of control compliance and control effectiveness During our interim fieldwork, we will also perform our analysis of internal controls involving the Federal Awards. Our determination of Major Programs will include the input by Management during our Pre - Engagement Planning meeting. We will also perform our tests of compliance with respect to the Uniform Guidance on each Federal award designated as a Major Program for each. Our analysis of internal controls for both accounting and financial reporting and for Federal award compliance will be accomplished through interviews which specific personnel in the various areas being analyzed, walk-throughs of selected transactions and finally through our test of controls. We expect the interim fieldwork to consist of two members of our Firm to be involved in the Interim. We will perform our work in the Weld County's office at times convenient to the Weld County's staff. During the interim work, we expect a Senior Team Member to be on site during the entire interim period. We will adjust our audit approach based upon the results of the interim audit procedures. We will communicate with you any significant changes to our audit approach that might affect The Weld County's process in closing its books and preparing schedules for the audit. Page 10 Weld County, Colorado RFP # B2200180 — Audit Service Fiscal Years Ending December 31, 2022 - 2023 Hinkle & Company, PC Audit Approach (Continued) Interim Fieldwork (Continued) At the conclusion of the interim fieldwork, you will expect to know any significant deficiencies, material weaknesses, or issues of non-compliance with Federal awards we have identified through internal control analysis, test of controls and test of compliance. This will give you ample time to investigate these issues, agree or disagree with our assessments and provide the Management's response. We believe that providing you with this information at this time, increases the level and effectiveness of our communication and overall engagement process. Engagement Planning Our engagement planning segment of the audit will obtain from the Weld County the year end trial balances and the PBCs as determined in our Pm -Engagement meeting. We would like to receive as much of this information electronically as possible. We will build our audit file with the trial balance and audit schedules obtained from you during this time. We will reconcile audit schedules to the trial balances, prepare our budget to actual analysis and even prepare initial financial statements from this information. We will then make our audit selections for vouching in as many audit areas as possible and accumulate audit questions we will ask regarding the schedules provided to us. We will communicate these selections and questions electronically before our final fieldwork begins so that you can adequately plan for our final fieldwork. This engagement planning will be conducted in our offices, and we expect this process to occur shortly after receiving the trial balances and audit schedules are available to us. At the conclusion of this segment, you will expect to know the audit selections for the various audit areas we intend to examine, the questions we have as a result of our fluctuation analysis and other areas we will want to test on the year ending balances. At the conclusion of this segment, you will expect to know the testing samples on the year end balances we intend to examine so that you have the ability to pull the appropriate documentation. You will know the major questions we have regarding audit schedules and fluctuation analysis so that you have the ability to research the answers. We will also communicate to you and additional information we will need that we have not already received. Final Fieldwork We expect we will conduct our final fieldwork following the receipt of the trial balances and audit schedules. We anticipate on -site final fieldwork to begin during a mutually agreed upon time. During the final fieldwork we will examine the supporting documentation on the testing items we selected in the previous segment and obtain answers to our questions we provided. We will address any further audit items that may arise during this segment, so that when the final fieldwork is over, our audit procedures are complete, and our audit file will be finished. Page 11 01/eld County, Colorado RFP 0 B2200180 — Audit Service Fiscal Years Ending December 31, 2022 - 2023 Hinkle & Company, PC Audit Approach (Continued) Final Fieldwork (Continued) The audit review by our management will be conducted in your offices during final fieldwork, so that any issues that arise can be easily communicated and quickly resolved. Our goal is to be very proactive in our communications, which should help to eliminate any surprises by completing our primary workpaper review during final fieldwork. Engagement Conclusion At this conclusion, we will have an exit conference with the Weld County's management that will include a discussion of our audit process, the results of our audit work, summarize any management comments (including significant deficiencies, material weaknesses, or issues of non-compliance of Federal awards). We say we will summarize these items because we will be communicating any issues we find throughout the audit process, in both interim and final fieldwork. We expect you will have no surprises. Final fieldwork will be conducted by an In -Charge, staff auditor and Timothy Ahopelto will be conducting the Quality Review of the final audit. We expect final fieldwork to consist of 2 aforementioned auditors for a period of 1 to 2 weeks. At the conclusion of this segment, you should already know if there were any audit findings and have had the opportunity to respond to those audit findings. If we do not encounter any audit irregularities or delays, we anticipate submitting the report to Weld County, Colorado on time. Federal Audit Clearinghouse: Single Audit Submission We will also submit the audit report and federal award information to the Federal Audit Clearinghouse pursuant to the filing requirement timeframes, as applicable. Summary - Most Important Factor in a Successful Audit We feel that the most important factor in a successful and well -executed audit is a result of a high level of communication throughout all phases of the audit process. That is why we have highlighted extensive communication processes throughout the audit steps noted above. We pledge to you we will maintain a high level of communication throughout the audit and throughout the year. Anticipated Summary Schedule for Audit Engagement for FY2022. Auditor provides PBC schedules to County by January 31, 2023. Interim field work during February — March. • Final field work during April — May. • Draft report and management letter to the Controller by May 31, 2023. • Controller review of draft and provide comments to auditor by June 5, 2023. • Auditor revisions/edits completed by June 9, 2023. • Controller prepares MD&A by June 16, 2023. • Auditor provides final report by June 30, 2023. • Partner of audit firm presents audit report to the County Commissioners on the ACFR to in July 2023. Page 12 Weld County, Colorado RFP # B2200180 — Audit Service Fiscal Years Ending December 31, 2022 - 2023 Hinkle & Company, PC Engagement Team We have selected an audit team that we believe will be effective and efficient for the audit. The supervisory personnel are as follows: Jim Hinkle - Managing Partner Jim is our Managing Partner and will oversee the engagement to ensure you receive the highest level of service in both quality of audit and personalized service. We expect you to become one of our significant references! Timothy Ahopelto — Partner & Audit Director Timothy will be the Audit Manager for your engagement. Timothy brings more than 20 years of experience providing audit and consulting services to various industries during his career in public accounting including local governments. Timothy will bring the detailed knowledge of new GASB pronouncements, how they may impact the County and assist with the implementation of new standards applicable to the County. Timothy will ensure the County has access to a knowledge base on all accounting and reporting issues pertinent to the County during the audit and throughout the year. Wade Fisher — Manager and Audit Supervisor Wade has over 15 years of experience providing audit and accounting services. Wade will be your Senior Auditor & In -charge as the County point of contact and communicator throughout the auditing process. He will be the Senior Auditor In -Charge performing audit procedures. Wade has the experience in planning and executing large and complex audits. He is forward -thinking and has recommended best practices to help clients strengthen their internal control processes. Page 13 Weld County Colorado RFP # B2200180 — Audit Service Fiscal Years Ending December 31, 2022 - 2023 Hinkle & Company, PC Engagement Team (Continued) James D. Hinkle, CPAIABV, CVA, CMAP, MAFF, CFF Partner (T) (303) 796-1000 (F) (303) 796-1001 Ji HinkieCPAs.corn Engagement Responsibility: Jim will be the Engagement Partner and have responsibility for communication with management and primary reviewer of all audit work. Education: B.S. Accounting and Business Administration, Kansas University, Lawrence, Kansas. Current Responsibilities: Audit Partner in the public accounting firm of Hinkle & Company, PC. Other Related Training/Education: Certified Public Accountant in the State of Colorado, Oklahoma, California, Arkansas, Kansas, and Missouri. Member of the American Institute of CPAs and the Colorado Society of CPAs and the Oklahoma Society of CPAs. Professional Experience: Jim has over 35 years ofexperience with national public accounting firms and Hinkle & Company, PC. Jim spent 13 years with Baird, Kurtz & Dobson (BKD) in Kansas City and Tulsa. During this time, he was one of two members who taught Single Audits in internal CPE classes. For two years, Jim left public accounting and managed a $20 million sales organization who was a previous BKD client. In 1997, Jim began Hinkle & Company, PC and built a full -service CPA Firm that provides audit, income tax and bookkeeping services to clients throughout the Midwest. Today, the Firm employs over 27 professional and support staff, performs over 200 audits and services over 800 tax clients. The Firm is licensed to practice in seven states throughout the Midwest. Page 14 Weld County, Colorado RFP # B2200180 — Audit Service Fiscal Years Ending December 31, 2022 - 2023 Hinkle & Company, PC Engagement Team (Continued) Timothy Ahopelto, CPA Audit Manager — Accounting & Auditing Director (T) (303) 796-1000 (F) (303) 796-1001 Timothy@liinkleCPAscom Engagement Responsibility: Timothy will be the Manager and the primary audit contact on all interim and final fieldwork procedures. Education: B.S. Business Administration cum laude, University of Arizona, Tucson, Arizona. Current Responsibilities: Audit Manager in the public accounting firm of Hinkle & Company, PC. Other Related Training/Education: Certified Public Accountant in the State of Colorado. Member of the American Institute of CPAs and Colorado Society of CPAs. Most continuing education in the past three years has been related to accounting and auditing. Professional Experience: Timothy has over twenty years of experience with local public accounting firms in Colorado. Timothy has provided audit and consulting services to various industries during his career in public accounting, including governments, and not for profit organizations as well as public and non-public companies in the manufacturing, software, and consulting industries. Timothy is currently responsible for audits of counties, cities, school districts and charter schools of varying sizes in Colorado. Timothy has performed internal control and policies and procedures reviews and presented recommendations to management and governing boards. Page 15 Weld County, Colorado RFP # B2200180 — Audit Service Fiscal Years Ending December 31, 2022 - 2023 Hinkle & Company, PC Engagement Team (Continued) Wade Fisher, CFE, MAFF Manager and Senior Auditor (T) (719) 645-4935 Colorado Springs Office Wadei5iHinkleCPAs. com Engagement Responsibility: Wade will work with Timothy Ahopelto and Jim Hinkle as the Senior In - Charge Auditor and is responsible for completing the detailed audit work. Education: M.S. Accounting, Suffield University, Twin Falls, Idaho. Other Related Training/Education: Certified Fraud Examiner designation from the Association of Certified Fraud Examiners; Master Analyst in Financial Forensics designation from the National Association of Certified Valuators and Analysts. Current Responsibilities: Senior Auditor and Consultant in the public accounting firm of Hinkle & Company, PC. Professional Experience: Wade will be the Senior Auditor In -Charge for your engagement. Wade has worked with cities, economic districts, universities, and authorities and brings over 15 years' experience in audit, accounting, and consulting. Wade has industry experience and background in planning and executing large and complex Single Audit Act audit engagements both in the non-profit and governmental sectors. Wade provides litigation support to our affiliate FVR, PLLC. Page 16 Weld County, Colorado RFP # B2200180 — Audit Service Fiscal Years Ending December 31. 2022 - 2023 Hinkle & Company, PC Exhibits Attached are the following exhibits which are considered an integral part of this proposal. Exhibit 1 Exhibit 2 Exhibit 3 Client References Peer Review Report Firm & CPA Licenses Sealed/Separate File Exhibit 4 Exhibit 5 Summary Bid Specs - Audit Services & W9 Cost Proposal — Fee Schedule We would like to thank you for this opportunity to be considered for your auditing needs and to provide you with information about Hinkle & Company, PC. We are confident our successful track record in the completion of audits of similar governmental agencies has demonstrated that we possess the qualifications, competence and capacity to satisfy the requirements for the Weld County's financial and single audit, on time and on budget. If you have any questions, we invite you to please contact us. We are excited about submitting this proposal and we are asking for the opportunity to continue to provide you with professional audit and compliance services. Thank you! Page 17 Weld County, Colorado RFP #B220010 - Audit Services Fiscal Years Endin, December 31 2022 & 2023 Hinkle & Company, PC Exhibit 1 — Client References Organization Name/Audit type Grand County Audit/ACFR Clear Creek County Audit/ACFR City of Canon City Audit/ACFR City of Englewood Audit/ACFR City of Woodland Park Audit/ACFR Town of Silverthorne Audit/ACFR Contact Curtis Lange Finance Director (Received GFOA Certificate) clange@co.grand.co.us Maria Ostrom Finance Director (Received GFOA Certificate) financedept@clearcreekcounty.us Tammy J. Nordyke Finance Director (Received GFOA Certificate) tjnordyke©canoncity, org Jackie Loh Director of Finance (Received GFOA Certificate) jl hq�englewoodco.gov Aaron Vassalotti Finance Director (Received GFOA Certificate) avassa lott icity-wod landpa rk. org Laura Kennedy Director of Finance and Administrative Services (Received GFOA Certificate) Ikennedy@silverthorne.org Telephone (970) 725-3751 (303) 679-2371 (719) 269-9011 (303) 762-2300 (719) 687-5280 (970) 262-7300 a Hinkle & Company, PC also audits four (4) non-ACFR counties: Archuleta, Gilpin, Lake, and Otero Counties. ** Hinkle & Company, PC was recently awarded the Town of Windsor, CO audit engagement beginning FY2022. Exhibit 2 - Peer Review HBC CPAs & Advisors Report on the Firm's System of Quality Control April 29, 2020 To the Members of Hinkle & Company, PC and the Peer Review Committee of the OSCPA We have reviewed the system of quality control for the accounting and auditing practice of Hinkle & Company, PC (the firm) in effect for the year ended September 30, 2019. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards). A summary of the nature, objectives, scope, limitations of, and the procedures performed in a System Review as described in the Standards maybe found at www.aicpa.orgfprsummarv. The summary also includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating. Firm's Responsibility The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported in conformity with professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any. Peer Reviewer's Responsibility Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review. Required Selections and Considerations Engagements selected for review included engagements performed under Government Auditing Standards, including a compliance audit under the Single Audit Act. Asa part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our procedures. 9905 N. May Avenue, Oklahoma City, Oklahoma 73120 Phone (4051848-7797 Fax (4051848-7840 Web address: www.hbc cpas.com Exhibit 2 - Peer Review To the Members of Hinkle & Company, PC and the Peer Review Committee of the OSCPA Page 2 Opinion In our opinion the system of quality control for the accounting and auditing practice Hinkle & Company, PC in effect for the year ended September 30, 2019 has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies), or fail. Hinkle & Company, PC has received a peer review rating of pass. Il�c 01,1 4;04. HBC CPAs & Advisors Oklahoma City, Oklahoma 9905 N. May Avenue, Oklahoma City, Oklahoma 73120 Phone (405) 848-7797 Fax (405) 848-7840 Web address; www.hbc-cpas.com Administered in Oklahoma and South Dakota by the Oklahoma Society of CPAs July 23, 2020 James Hinkle Hinkle & Company PC 5028E 101st ST Ste A Tulsa, OK 74137-5821 Dear James Hinkle: Exhibit 2 - Peer w 1,►..,. AICPA PA Peer Review Program It is my pleasure to notify you that on July 22, 2020, the Oklahoma Peer Review Committee accepted the report on the most recent System Review of your firm. The due date for your next review is March 31, 2023 . This is the date by which all review documents should be completed and submitted to the administering entity. Since your due date falls between January and April, you can arrange to have your review a few months earlier to avoid having a review during tax season. As you know, the report had a peer review rating of pass. The Committee asked me to convey its congratulations to the firm. Thank you for your cooperation. Sincerely, osePA Pet, pevi.0.11. Peer Review Committee peerreview@oscpa.com 1-800-522-8261 ext. 3805 cc: Lonnie Heim Firm Number: 900010140928 Review Number: 573771 1900 NW Expressway Suite 910 Oklahoma City, OK 73'118-1898 T 800 522 8261 F 400.8, 3801 peerreviewEvoscpa com 2/23/2021 Exhibit 3 - Firm & CPA Licenses Lookup Detail View Licensee Information This serves as primary source verification" o/ the license. 'Primary source verification: License information provided by the Colorado Division of Professions and Occupations, established by 2444-102 C.R.S. Name Hinkle & Company PC Public Address James D. Hinkle 8400 E Crescent Pkwy Ste 600 Greenwood Village, CO 80111-2842 Credential Information License Number License Method License Type I License Status Original Issue Date Effective Date! Expiration Date IFRM.5000345 Firm Registration I Public Accounting Firm' Active 112/20/2017 IIII 09/01/2020 08/31/2023 Supervision IRelationship ( Supervlsor/Supervisee ISupervised By James Douglas Hinkle License CPA.0034804 Start Date I Relationship Type 12/20/2017 I Responsible Individual Board/Program Actions IDiscipline IThere is no Discipline or Board Actions on file for this credential. Generated on: 2/23/2021 2:45:44 PM https://apps.colorado.gov/dora/licensing/Lookup/PrintLicenseDetails.aspc?cred=1178452&contact=1276677 1/1 2/23/2021 Exhibit 3 - Firm & CPA Licenses Lookup Detail View Licensee Information This serves as primary source verification` of the license. Primary source verification: License information provided by the Colorado Division of Professions and Occupations, established by 24-34-102 C.R.S. I Name James Douglas Hinkle IPublic Address ITulsa, OK74133 License Information Colorado Certificate holders passed the AICPA Ethics course within 2 years immediately preceding their Colorado application and achieved a minimum score of 90%. Colorado does not provide exam scores. Licensees can obtain their exam score from NASBA, fora fee, by visiting www.nasbastore.org (https://nasbastore.org/index.php?main page=document_product_info&cPath=248&products_id=1096). Minimum Training Requirements on the Date of First Issue: • Prior to 7/1/2015 = 150 hours of educatiorQ$ 120 hours of education + 1 year of work experience (1800 hours verified by a CPA) • After 7/1/2015= 150 hours of education + 1 year of work experience (1800 hours verified by a CPA) License License License Original Issue Effective Expiration Number Method License Type Status Date Date Date CPA.0034804 Reciprocity Certified Public Active 09/20/2017 12/01/2019 11/30/2021 Accountant Supervision IRelationship I Supervlsor/Supervisee I License Supervises I Hinkle & Company PC I FRM.5000345 Board/Program Actions Start Date 12/20/2017 Relationship Type Responsible Individual Discipline There is no Discipline or Board Actions on file for this credential. Generated on: 2/23/2021 2:47:47 PM https://apps.colorado.gov/dora/licensing/Lookup/PrintLicenseDetails.aspx7cred=1186610&contact=1263380 111 Timothy Andrew Ahopelto 2/23/2021 Exhibit 3 - Firm & CPA Licenses Lookup Detail View Licensee Information This serves as primary source verification' of the license. 'Primly source verification: License information provided by the Colorado Division of Professions and Oocupabons, established by 24-34-102 C.R.S. Name Public Address IDenver, CO 80236 License Information Colorado Certificate holders passed the AICPA Ethics course within 2 years immediately preceding their Colorado application and achieved a minimum score of 90%. Colorado does not provide exam scores. Licensees can obtain their exam score from NASBA, fora fee, by visiting www_nasbastore.org (https://nasbastore.org/index.php?mainpage=document_product_info&cPath=248&products_id=1096). Minimum Training Requirements on the Date of First issue: • Prior to 7/1/2015 = 150 hours of educatiorQf 120 hours of education + 1 year of work experience (1800 hours verified by a CPA) • After 7/1/2015= 150 hours of education + 1 year of work experience (1800 hours verified by a CPA) License License License Original Issue Effective Expiration Number Method License Type Status Date Date Date CPA.0021210 Examination Certified Public Active 09/26/2001 12/01/2019 11/30/2021 Accountant Board/Program Actions Discipline IThere is no Discipline or Board Actions on file for this credential. Generated on: 2/23/2021 2:40:35 PM https://apps.colorado.gov/dora/1icensing/Lookup/PrintLicenseDetails.aspx?cred=18586&contact=91153 1/1 2/23/2021 Exhibit 3 - Firm & CPA Licenses Lookup Detail View Licensee Information This serves as primary source verification" of the license. 'Primary source verification: License information provkled by the Colorado Division of Professions and Occupations, established by 24-34-102 C.R.S. I Name IBrian Jeffrey Hughes IPublic Address IAurora, CO 80016-3166 License Information Colorado Certificate holders passed the AICPA Ethics course within 2 years immediately preceding their Colorado application and achieved a minimum score of 90%. Colorado does not provide exam scores. Licensees can obtain their exam score from NASBA, for a fee, by visiting www.nasbastore.org (https://nasbastore.org/index.php?main_page=document_product_info&cPath=248&products_id=1096). Minimum Training Requirements on the Date of First issue: • Prior to 7/1/2015 = 150 hours of educatiorpli 120 hours of education + 1 year of work experience (1800 hours verified by a CPA) • After 7/1/2015= 150 hours of education + 1 year of work experience (1800 hours verified by a CPA) License License License Original Issue Effective Expiration Number Method License Type Status Date Date Date CPA.0030507 Examination Certified Public Active 10/19/2012 12/01/2019 11/30/2021 Accountant Board/Program Actions IDiscipline There is no Discipline or Board Actions on file for this credential. Generated on: 2/23/2021 2:50:14 PM https://apps.colorado.gov/dora/licensing/Lookup/PrintLicenseDetails.aspx?tied=924485&contact=986641 1/1 Exhibit 4 - Bid Specs - Audit Services & W9 The undersigned, by his or her signature, hereby acknowledges and represents that: 1. The bid proposed herein meets all of the conditions, specifications and special provisions set forth in the Request for Bid No. #B2200180. 2. The quotations set forth herein are exclusive of any federal excise taxes and all other state and local taxes. 3. He or she is authorized to bind the below -named bidder for the amount shown on the accompanying Bid sheets. 4. The signed bid submitted, all of the documents of the Request for Bid contained herein (including, but not limited to, product specifications and scope of services), and the formal acceptance of the bid by Weld County, together constitutes a contract, with the contract date being the date of formal acceptance of the bid by Weld County. 5. Weld County reserves the right to reject any and all bids, to waive any informality in the bids, and to accept the bid that, in the opinion of the Board of County Commissioners, is to the best interests of Weld County. The bid(s) may be awarded to more than one vendor. FIRM Hinkle & Company, PC BY James D. Hinkle (Please print) BUSINESS 750 W. Hampden Avenue, Suite 400 12/06/2023 ADDRESS DATE CITY, STATE, ZIP CODE Englewood, Colorado 80110 TELEPHONE NO (303) 796-1000 FAX (303) 796-1001 TAX ID # 27-1494012 SIGNATURE G "" E-MAIL Jim@Hink1eCPAs.com WELD COUNTY IS EXEMPT FROM COLORADO SALES TAXES. THE CERTIFICATE OF EXEMPTION NUMBER IS #98-03551-0000. YO DO NOT NEED TO SEND BACK PAGES 1 - 8. ATTEST: BOARD OF COUNTY COMMISSIONERS Weld County Clerk to the Board WELD COUNTY, COLORADO BY: Deputy Clerk to the Board Scott K. James, Chair APPROVED AS TO SUBSTANCE: Elected Official or Department Head Controller PSRFB1022 BID REQUEST #62200180 Page 18 Exhibit 4 - Bid Specs - Audit Services & W9 Ferro W-9 Request for Taxpayer (Rev. October 2018) Identification Number and Certification Department of the Treater Internal Revenue Servke ► Go to www.fts.gov/ForinWfil for instructions and the latest information. Give Form to the requester. Do not send to the IRS. ai c ao r W 0. A 1 Name (as shown on your Income tax retun). Name is required on this line; do not leave this One blank, Hinkle & Company, PC 2 Business name/disregarded entity name, If different from above 3 Check appropriate box for federal tax classification of the person whose name is entered on Ilne 1, Check only one of the following seven boxes. ❑ IndividuaVsole proprietor or ❑ C Corporation S Corporation ❑ Partnership ❑ Trust/estate single -member LLC ❑ Limited liability company. Enter the tax classification (C=C corporation, S=S corporation, P=Partnership) ► Note: Cheek the appropriate box in the line above for the tax classification of the single -member owner. Do not check LL0 if the LLC Is classified as a single -member LLC that is disregarded from the owner unless the owner of the LLC is another LLC that is not disregarded from the owner for U.S, federal tax purposes. Otherwise, a single -member LLC that is dfsnsgarded from the owner should check the appropriate box for the tax classification of its owner. ❑ Other (see Instructions)► o Exemptions (codes apply only to certain entities, not individuals; see instructions on page 3): Exempt payee code (If any) Exemption horn FATCA reporting code (if any) rApptles to accounts mek,talnatl our,. the U.S.J 5 Address (number, street, and apt. or suite no.) See instructions. 750 West Hampden Avenue, Suite 400 6 City, state, and ZIP code Englewood, CO 80110 7 List account number(s) here (optional) Requester's name and address (optional) • Taxpayer Identification Number (TIN) Enter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid backup withholding. For individuals, this Is generally your social security number (SSN). However, for a resident alien, sole proprietor, or disregarded entity, see the instructions for Part I, later. For other entities, it is your employer identification number (EIN). If you do not have a number, see How to get a TIN, later. Note: If the account is in more than one name, see the instructions for line 1. Also see What Name and Number To Give the Requester for guidelines on whose number to enter. • Certification Under penalties of perjury, I certify that: 1. The number shown on this form is my correct taxpayer identification number (or I am waiting fora number to be issued to me); and 2. I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I ant subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholding; and 3. I am a U.S. citizen or other U.S. person (defined below); and 4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct, Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, Item 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See the instructions for Part II, later. Social security number Hi or I Employer IdentificeHon number 2 7 4 4 0 2 Sign I Signature of Here u,s. person ► 2/ General Instructions Section references are to the Internal Revenue Code unless otherwise noted. Future developments. For the latest information about developments related to Form W-9 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/FormW9. Purpose of Form An individual or entity (Form W-9 requester) who is required to file an information return with the IRS must obtain your correct taxpayer identification number (TIN) which may be your social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN), to report on an information return the amount paid to you, or other amount reportable on an information return. Examples of information returns Include, but are not limited to, the following. • Form 1099-INT (interest eamed or paid) Date. O/ • Form 1099-DIV (dividends, including those from stocks or mutual funds) • Form 1099-MISC (various types of income, prizes, awards, or gross proceeds) • Form 1099-B (stock or mutual fund sales and certain other transactions by brokers) • Form 1099-S (proceeds from real estate transactions) • Form 1099-K (merchant card and third party network transactions) • Form 1098 (home mortgage interest), 1098-E (student loan interest), 1098-T (tuition) • Form 1099-C (canceled debt) • Form 1099-A (acquisition or abandonment of secured property) Use Form W-9 only if you area U.S. person (Including a resident alien), to provide your correct TIN. If you do not return Form W-9 to the requester with a TIN, you might be subject to backup withholding. See What is backup withholding, later. Cat. No. 10231X Form W-9 (Rev. 10-2018) Weld County, Colorado RFP# 82200180 - Audit Services Fiscal Years Ending December 31, 2022 & 2023 Hinkle & Company, PC Exhibit 5 - Cost Proposal - Fee Schedule Weld County, Colorado Cost Proposal — Schedule of Professional Fees Hinkle & Company, Pc Hinkle & Company, PC certifies that James D. Hinkle is the Managing Partner, and is entitled to represent the firm, is empowered to submit the bid, and authorized to sign a contract with Weld County, Colorado. James D. Hinkle, CPA January 6, 2023 Date Weld County, Colorado RFP# B2200180 - Audit Services Fiscal Years Ending December 31, 2022 & 2023 Hinkle & Company, PC Exhibit 5 - Cost Proposal - Fee Schedule Estimated Staffing Needs We have developed a budget of audit hours that includes a significant portion of time by our most seasoned team. We anticipate the estimated time proposed as follows: Jim Hinkle (Managing Partner) Timothy Ahopelto (Partner) Wade Fisher (In -Charge) Staff Auditor **Out -of -Pocket expense Estimated Quoted Hours** Rates Total 40 135 $ 5,400 95 125 11,875 195 115 22,425 178 100 17,800 508 $ 57,500 Included $ 57,500 Each of the respective audit years shown below am presented as fees "not to exceed" the annual amounts. FY 2022 FY 2023 FY 2024* FY 2025* FY 2026* Financial Audit $ $7,500 $ 60,600 $ 63,9QQ $ 67,400, $ 71,0QQ Single Audit *** $ 5,500 $ 5,800 $ 6,100 $ 6,400 $ 6,700 *Fees for fiscal years 2024, 2025 & 2026 are presented for potential additional years. **Out-of-pocket expenses (including transportation, meals, lodging and other travel related expenses) are all inclusive in our bid proposal. *** If a Single audit is required during any audit period, we anticipate compliance testing will add an additional 40-50 hours to the engagement and therefore, the fee will increase by the amount shown for each major program required to be audited, respectively. Rose Everett From: Sent: To: Cc: Subject: Attachments: Robbin Pepper <robbin@hinklecpas.com> Thursday, January 5, 2023 7:10 PM bids Jim Hinkle; Denver Office; Wade Fisher; Chris D'Ovidio PROPOSAL FOR EXTERNAL AUDIT OF THE COUNTY - DUE JANUARY 6, 2023 @ 10AM Hinkle & Company, PC - Weld County RFP B2200180 response.pdf; SEALED -Exhibit 3 & 4 Sealed Cost Proposal Weld County-Fees.pdf Importance: High Caution: This email originated from outside of Weld County Government Do not click links or open attachments unless you recognize the sender and know the content is safe. Hello, Purchasing Department & Chris D'Ovidio, I hereby waive my right to a sealed bid. Please see enclosure file named, Hinkle & Company, PC - Weld County RFP B2200180 response & SEALED -Exhibit 3 & 4 Sealed Cost Proposal Weld County -Fees, for our bid to Weld County, Colorado request for proposals Professional Independent Auditing Services RFP #82200180. Federal Express will be delivering at 8:30 am Jan 6th, the requested 2 hard copies of RFP bid submission — FedEx tracking number 393089724084 Delivery addressed as: Weld County Administration Building c/o Purchasing Department 11501'O' Street Greeley, CO 80631 Should you have any questions regarding our Bid response feel free to contact Jim Hinkle, CPA, Hinkle & Company, PC, via phone 303-796-1000 or email Jim@HinkleCPAs.com. Hinkle & Company, PC is looking forward to having this opportunity of being your resource on your financial audit needs and compliance requirements. Stay healthy, Robbin Pepper Yours Truly, Hinkle & Company, Pc Robbin Pepper Hampden Center 750 West Hampden Avenue, Suite 400 Englewood, CO 80110 (303)796-1000 Tel (303)796-1001 Fax www.HinkleCPAs.com Audit I Tax I Consulting I Valuation I M&A I Litigation Pay Invoices with credit card Link: https://secure.cpacharge.com/pages/hinklecpas/payments NOTICE: This e-mail is only intended for the person(s) to whom it is addressed and may contain confidential information. Unless stated to the contrary, any opinions or comments are personal to the writer and do not represent the official view of Hinkle & Company, Pc. If you have received this e-mail in error, please notify us immediately by reply e-mail and then delete this message from your system. Please do not copy it or use it for any purposes, or disclose its contents to any other person. Thank you for your cooperation. Any advice or information in the body of this email is subject to, and limited by, the terms in the applicable engagement letter or statement of work, including provisions regarding tax advice. Hinkle & Company, Pc is not responsible for, and no person should rely upon, any advice or information in the body of this email unless such advice or information relates to services contemplated by an engagement letter or statement of work in effect between such person and Hinkle & Company, Pc. 2 Contract Form New Contract Request Entity Information Entity Name. HINKLE & COMPANY PC Entity ID* @00043469 Contract Name. PROFESSIONAL SERVICE AGREEMENT 20222023 AUDIT SERVICES Contract Status CTB REVIEW New Entity? Contract ID 6626 Contract Lead* CDOVIDIO Contract Lead Email cdovidio@weldgov.com:cpat teilicRweldgov.com Contract Description. PROFESSIONAL SERVICE AGREEMENT HINKLE AND COMPANY PC 2022;'2023 AUDIT SERVICES Contract Description 2 Contract Type* AGREEMENT Amount. $ 85,000.00 Renewable. YES Automatic Renewal Grant IGA Department ACCOUNTING Department Email CM- Accounting@weldgov.com Department Head Email CM-Accounti ng- DeptHeadRweldgov.com County Attorney GENERAL COUNTY ATTORNEY EMAIL County Attorney Email CM- COU NTYATTO RN EY@WELDG OV.COM If this is a renewal enter previous Contract ID If this is part of a MSA enter MSA Contract ID Requested RDCC Agenda Date* 01/23/2023 Parent Contract ID Requires Board Approval YES Department Project # Due Date 01;19/2023 Will a work session with BOCC be required?* NO Does Contract require Purchasing Dept. to be included? Note: the Previous Contract Number and Master Services Agreement Number should be left blank if those contracts are not in OnBase Contract Dates Effective Date Review Date. 09,/01;2024 Renewal Date* 11;01:2024 Termination Notice Period Committed Delivery Date Expiration Date Contact Information Contact Info Contact Name Contact Type Contact Email Contact Phone 1 Contact Phone 2 Purchasing Purchasing Approver Purchasing Approved Date Approval Process Department Head Finance Approver Legal Counsel CHERYL PATTELLI CHERYL PATTELLI BRUCE BARKER DH Approved Date Finance Approved Date Legal Counsel Approved Date 01(20'2023 01,20 '2023 01 23;'2023 Final Approval BOCC Approved Tyler Ref # AG 012323 BOCC Signed Date BOCC Agenda Date 01/23;2023 Originator CDOV1DIO RESOLUTION RE: APPROVE EMERGENCY BID #B2200180, AUDIT SERVICES REQUEST FOR PROPOSAL (RFP), AND WAIVER OF TEN-DAY WAITING PERIOD FOR CONSIDERATION AND INVESTIGATION - ACCOUNTING DEPARTMENT WHEREAS, the Board of County Commissioners of Weld County, Colorado, pursuant to Colorado statute and the Weld County Home Rule Charter, is vested with the authority of administering the affairs of Weld County, Colorado, and WHEREAS, the Purchasing Department has requested waiver of the ten-day waiting period for Emergency Bid Request #B2200180, Audit Services Request for Proposal (RFP), for the Accounting Department, due to inability to renew a contract with the former Audit Service provider, and WHEREAS, the Board of County Commissioners deems it advisable to waive the ten-day waiting period for said emergency bid. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld County, Colorado, that the ten-day waiting period for Emergency Bid #B2200180, Audit Services Request for Proposal (RFP), for the Accounting Department, be, and hereby is, waived. BE IT FURTHER RESOLVED by the Board that the low bid from Hinkle and Company, PC, in the base amount of $63,000.00 the first year, be, and hereby is, accepted on an emergency basis. The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 23rd day of January, A.D., 2023. BOARD OF COUNTY COMMISSIONERS WELD COUNTY, COLORADO ATTEST: didaioG jeieo•4 Weld County Clerk to the Board BY: eputy Clerk to the Boar ttorney Date of signature: 01 /30123 Mike Freeman, Chair EXCUSED Per L. Buck, Pro-Tem S ott K. Jame evin D. Ross EXCUSED Lori Saine cc: AcT(cP/ca/c P) 02A, /2-3 2023-0259 PO0024 AC0023 BOARD OF COUNTY COMMISSIONERS PASS -AROUND REVIEW PASS -AROUND TITLE: Requesting Emergency Approval for the Audit Services RFP - B2200180 DEPARTMENT: Accounting DATE: 01/09/23 PERSON REQUESTING: Chris D'Ovidio and Christie Peters Brief description of the problem/issue: Accounting's current auditing firm, McGee, Hearne & Paiz LLP, has informed us they do they do not have sufficient staff; therefore, are unable to renew their services for 2023. Accounting needs an auditing firm in place as soon as possible, so we went out to bid for these services and the bid closed on 01/06/23. Two (2) proposals were received, and they are currently being reviewed by staff. Since time is of the essence and per Section 14-9.5 — Bidding Procedure, we will be requesting a waiver of the ten-day waiting period for this emergency purchase and will be requesting emergency approval on or before January 18th, 2023. To qualify for the Government Finance Officers Certificate of Achievement for Excellence in Financial Reporting the county needs to file audited financial statements within six months of the close of the fiscal year. Additionally, the county is required to file its audited financial statement with the Colorado's Office of State Auditor in the same six-month time frame. If the county had continued with our current audit firm the 2022 fiscal audit process would already have started. In addition to the late start, the new audit firm will need additional time to develop an understanding of the county business processes and plan their audit. To afford the awarding vendor the maximum amount of time possible to complete the 2022 audit we are asking for an emergency approval of Bid B2200180 County Audit services. Staff is in the process of reviewing the proposals, conducting reference checks, and interviewing the bidders. We will be prepared to make a final recommendation once all is completed this week. What options exist for the Board? (Include consequences, impacts, costs, etc. of options): Approve staffs request for emergency approval for the Auditing Service RFP, to allow the vendor awarded the bid to start their preparation for and work on the 2022 audit. Deny staffs request for emergency approval and wait the additional ten days which could lead to possible delays preventing the timely completion of the 2022 audit. Request a work session to get more information. This may delay the selection process; however, there is no adverse effect to the process. Recommendation: With BOCC approval, approve the Accounting Department's request for emergency approval. Approve Schedule Recommendation Work Session Other/Comments: Perry L. Buck, Pro-Tem Dui 5,/fir r Mike Freeman, Chair 1(r1( 2023-0259 1/23 PU 0 2eI AGo023 Scott K. James Kevin D. Ross Lori Saine MEMORANDUM TO: Board of County Commissioners DATE: January 17, 2023 FROM: Chris D'Ovidio, Controller SUBJECT: Emergency Approval of Bid B2200180 Weld County Audit Services The county's 2021 current audit firm, McGee, Hearne & Paiz LLP, informed us mid - December they do they do not have sufficient staff; therefore, are unable to renew their services in 2023 for the fiscal year 2022 audit. Accounting needs an auditing firm in place as soon as possible. To qualify for the Government Finance Officers Certificate of Achievement for Excellence in Financial Reporting the county needs to file audited financial statements within six months of the close of the fiscal year. Additionally, the county is required to file its audited financial statement with the Colorado's Office of State Auditor in the same six-month time frame. If the county had continued with its current audit firm the 2022 fiscal audit process would already have started. In addition to the late start the new audit firm will need additional time to develop an understanding of the county business processes and plan their audit. We are asking the board to waive the 10- waiting period per code section 14-9(5) for an emergency approval of bid B2200180 Weld County Audit Services to afford the awarding vendor the maximum amount of time possible to complete the 2022 audit. Staff has reviewed the proposals, conducted reference checks, and interviewed the bidders. We are recommending the bid for audit services be awarded to Hinkle & Company, PC in the base amount of $57,500, plus $5,500 for each Federal program required to be tested as a major program under Uniform Guidance. - If the number of major programs remains consistent with the number tested for the 2021 audit the total audit fees would be $85,000 which is $5,500 less than the current auditor's fee. Additionally, the waiver of the 10 -day waiting period was approved by pass around on January 9th 2023. DATE OF BID: JANUARY 6, 2023 REQUEST FOR: RFP - AUDIT SERVICES DEPARTMENT: ACCOUNTING BID NO: #B2200180 PRESENT DATE: JANUARY 18, 2023 APPROVAL DATE: JANUARY 18, 2023 WELD COUNTY PURCHASING 1150 O Street, Room 107, Greeley, CO 80631 E -Mail: cgeisert(a�weldgov.com E-mail: reverettgweldgov.com E-mail: cmpeters(a�weldgov.com Phone: (970) 400-4223, 4222 or 4216 (SEEKING EMERGENCY APPROVAL) VENDORS CLIFTON LARSON ALLEN LLP (CLA) 370 INTERLOCKEN BOULEVARD, STE 500 BROOMFIELD CO 80021 HINKLE & COMPANY PC 750 W HAMPDEN AVENUE, STE 400 ENGLEWOOD CO 80110 THE ACCOUNTING DEPARTMENT IS REVIEWING THE PROPOSALS. Christie Peters From: Sent: To: Cc: Subject: Yes. Bruce Barker Thursday, December 29, 2022 10:27 AM Christie Peters Cheryl Pattelli; Chris D'Ovidio RE: Emergency Approval - Audit Services From: Christie Peters <cmpeters@weldgov.com> Sent: Thursday, December 29, 2022 10:25 AM To: Bruce Barker <bbarker@weldgov.com> Cc: Cheryl Pattelli <cpattelli@weldgov.com>; Chris D'Ovidio <cdovidio@weldgov.com> Subject: FW: Emergency Approval - Audit Services Good morning Bruce, Accounting's current auditing firm, McGee, Hearne & Paiz LLP, has informed us they do they do not have sufficient staff so we are unable to renew their services. Accounting needs an audit firm as soon as possible, so we went out to bid for these services and the bid closes on 01/06/23. Can we seek emergency approval for this bid on 01/16 or 01/18 citing the following section of the code or is this only for PW, OEM, Facilities and IT? Section 14-9.(5) - Bidding- Procedure (5) All purchases in excess of an amount to be set annually by the Board of County Commissioners by ordinance shall be by written, sealed bid and bids over the amount set annually by ordinance by the Board of County Commissioners shall be followed by a ten-day period for consideration and investigation of the bids submitted to determine comparisons of quality and price. The ten-day waiting period may be waived by resolution of the Board for emergency purchases. The Commissioners shall accept the bid they find to be most beneficial to the County. Thank you, Christie Peters Purchasing Manager 1150 O Street Greeley, CO 80631 970.400.4216 cmpeters@weldgov.com Confidentiality Notice: This electronic transmission and any attached documents or other writings are intended only for the person or entity to which it is addressed and may contain information that is privileged, confidential or otherwise protected from disclosure. If you have received this communication in error, please immediately notify sender by return 1 e-mail and destroy the communication. Any disclosure, copying, distribution or the taking of any action concerning the contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited. From: Christie Peters Sent: Thursday, December 29, 2022 7:37 AM To: Cheryl Pattelli <cpattelli@weldgov.com>; Chris D'Ovidio <cdovidio@weldgov.com> Subject: RE: Emergency Approval - Audit Services The bid actually closes next Friday, 01/06 at 10AM which is too late for us to present to the BOCC on Mon., 01/09. I can check with Bruce and see if there is anything else in code he is aware of. Christie Peters Purchasing Manager 1150 O Street Greeley, CO 80631 970.400.4216 cmpeters@weldgov.com Confidentiality Notice: This electronic transmission and any attached documents or other writings are intended only for the person or entity to which it is addressed and may contain information that is privileged, confidential or otherwise protected from disclosure. If you have received this communication in error, please immediately notify sender by return e-mail and destroy the communication. Any disclosure, copying, distribution or the taking of any action concerning the contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited. From: Cheryl Pattelli <cpattelli@weldgov.com> Sent: Thursday, December 29, 2022 7:34 AM To: Christie Peters <cmpeters@weldgov.com>; Chris D'Ovidio <cdovidio@weldgov.com> Subject: Re: Emergency Approval - Audit Services Is there any way we can present it next week? That is just too late Get Outlook for Android From: Christie Peters <cmpeters@weldgov.corn> Sent: Thursday, December 29, 2022 7:11:52 AM To: Cheryl Pattelli <cpattelli@weldgov.com>; Chris D'Ovidio <cdovidio@weldgov.com> Subject: RE: Emergency Approval - Audit Services Good morning, Thank you. Since the bid closes on Friday, the bid will be presented on Wed., 01/11 and approval will be on 01/25. Christie Peters Purchasing Manager 1150 O Street Greeley, CO 80631 2 970.400.4216 cmpeters@weldgov.com Confidentiality Notice: This electronic transmission and any attached documents or other writings are intended only for the person or entity to which it is addressed and may contain information that is privileged, confidential or otherwise protected from disclosure. If you have received this communication in error, please immediately notify sender by return e-mail and destroy the communication. Any disclosure, copying, distribution or the taking of any action concerning the contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited. From: Cheryl Pattelli <cpattelli@weldgov.com> Sent: Wednesday, December 28, 2022 5:39 PM To: Christie Peters <cmpeters@weldgov.com>; Chris D'Ovidio <cdovidio@weldgov.com> Subject: Re: Emergency Approval - Audit Services I'm not sure we can actually do an emergency given the language. Let's plan on reading the bid as soon as it closes and then I think it will probably take us 1 to 2 weeks to pick out someone anyway so I don't think it's a big deal. Let me know if you think otherwise Chris Get Outlook for Android From: Christie Peters <cmpeters@weldgov.com> Sent: Wednesday, December 28, 2022 4:59:18 PM To: Cheryl Pattelli <cpattelli@weldgov.com>; Chris D'Ovidio <cdovidio@weldgov.com> Subject: Emergency Approval - Audit Services Good morning Cheryl and Chris, I know we were planning to award this bid via Emergency Approval on 01/11, but I want to make sure I have the appropriate section of the code to back this up. Otherwise, we would need to present on 01/11 and approval wouldn't be until 01/25. Sec. 5-4-110. - Emergency purchases. Won't work A. Only the Department of Public Works, Office of Emergency Management, Department of Information Technology and Department of Buildings and Grounds are authorized to make purchases outside regular business hours and then only when failure to do so would result in cessation of vital services. Emergency purchases must be justified to, and assigned an emergency purchase order number by, the Department of Purchasing. Purchases not truly an emergency or abuse of emergency purchases by the above departments will be considered unauthorized purchases as specified in Paragraph 5-4-10.H.5 of this Article. Sec. 5-4-110.D Not sure if this will work or if the ability to wait the 10 -day waiting period is only for Public Works, OEM, IT and Facilities? I will need to get with Bruce to be sure. D. Ten-day waiting period. Per Section 14-9 of the Weld County Home Rule Charter, the ten-day waiting period for sealed bids and bids over the amount set annually by ordinance (found in Appendix 5-L) by the Board of County Commissioners may be waived by resolution of the Board for emergency purchases. Section 14-9.(5) - Bidding- Procedure 3 (5) All purchases in excess of an amount to be set annually by the Board of County Commissioners by ordinance shall be by written, sealed bid and bids over the amount set annually by ordinance by the Board of County Commissioners shall be followed by a ten-day period for consideration and investigation of the bids submitted to determine comparisons of quality and price. The ten-day waiting period may be waived by resolution of the Board for emergency purchases. The Commissioners shall accept the bid they find to be most beneficial to the County. The other section of the code I was thinking is for those items exempt from the procurement process, so this won't work: Emergency purchases when: a. Human life, safety, health, or County property is in jeopardy. b. Repairs of equipment involving hidden dangers. c. Repairs are immediately needed for equipment where delay would lead to higher expense. Thanks, Christie Peters Purchasing Manager 1150 O Street Greeley, CO 80631 970.400.4216 cmpeters@weldgov.com Confidentiality Notice: This electronic transmission and any attached documents or other writings are intended only for the person or entity to which it is addressed and may contain information that is privileged, confidential or otherwise protected from disclosure. If you have received this communication in error, please immediately notify sender by return e-mail and destroy the communication. Any disclosure, copying, distribution or the taking of any action concerning the contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited. 4 Hello