REQUEST FOR PROPOSALS FOR AUDIT SERVICES
Date of posting: September 21, 2012
The Apsaalooke’ Nation Housing Authority (ANHA) is soliciting proposals from qualified firms and individuals for the provision of audit services. Interested parties must submit written proposals to the Apsaalooke’ Nation Housing Authority, located in Crow Agency, proposals must be received either in person or by mail before 5:00 p.m. MST, October 30, 2012. Any late proposals will not be accepted.
The ANHA is the Tribally Designated Housing Entity (TDHE) for the Crow Tribe. Primary sources of income are rental income and administrative fees earned through the management of the Mutual Help Homeownership Program. Federal financial assistance is received from the U.S. Department of Housing and Urban Development for the Indian Housing Block Grant; and a Meth prevention grant award from the Administration for Children and Families, ACYF-Department of Health and Human Services.
SCOPE OF SERVICES
The audit services to be provided will be for the FYE 2012, twelve (12) month audit. The contract will begin with fiscal year ending September 30, 2012. The ANHA has contracted with a fee accountant located in Dickinson, ND; however, the original financial documents are retained at the Apsaalooke’ Nation Housing Authority in Crow Agency, Montana. ANHA requests that final copies of the financial statement be available from the auditor to ANHA, no later than June 10, 2013, to ensure that the final audit report is received in HUD’s office by the deadline of June 29, 2013. We expect an exit conference at the end of the audit fieldwork to discuss any findings, questionable costs, reportable conditions and adjusting journal entries. The audit shall be made in accordance with generally accepted auditing standards and government auditing standards, issued by the U.S. General Accounting Office (GAO). The audit and financial statements shall meet the requirements as prescribed in the Single Audit Act and the audit must be in compliance with OMB Circular A133.
CONTENT OF THE PROPOSALS
To adequately select the best candidate who will best serve the needs of the ANHA, criteria will be based upon experience, expertise and qualifications of the individual(s) who will be providing the services. Please refer to the attached evaluation criteria. To meet these objectives, the proposal must contain a resume of all individuals who would be performing the services, with special attention to the experience related to Indian Housing Authorities or similar organizations. The price proposal must be on an annual basis, the firm that is awarded the contract will be paid 50% of the annual fee upon completion of the first draft, and the remaining 50% of the annual fee upon approval of the audit by the Board of Commissioners.
According to the Federal regulations and the ANHA policies, Indian Preference in the selection of firms shall apply. An Indian firm (ownership of 51% or more by a Native American) will be granted fifteen points of a total possible one hundred points. The other eighty-five points will be given for experience in auditing similar firms, general knowledge of Federal Auditing standards, and other related criteria.
Proposals received after above mentioned deadline shall be considered unresponsive and shall be returned unopened to the responding firm. The ANHA reserves the right to accept or reject any or all proposals and to waive any informality in the proposal received, consistent with the regulations, if it is in the best interest of the ANHA. Responsible proposals will be accepted from Non-Indian owned accounting firms. The Board of Commissioners will make the final selection and the successful firm or individual will be notified shortly thereafter so that the audit process can begin as soon as possible.
APSAALOOKE’ NATION HOUSING AUTHORITY
AUDIT PROPOSAL EVALUATION FORM
EVALUATION CRITERIA POINTS
Does the firm have a quality/peer review as required by GAO?Y/N
Do the firm’s employees meet the GAO CPE requirements?Y/N
Has the firm not been suspended or barred by any regulatory agency?Y/N
If the answer to any of these questions is no, the firm is disqualified.
Background of firm – Maximum of 15 Points
How long has the firm been in business? 0-5
Is this a full service public accounting firm that can provide us with GAAP?
and payroll advice, fee accounting, computer expertise, etc 0-10
Experience – Maximum of 25 Points
Does the firm have experience performing Indian housing authority audits? Assign one
Point for each HA audit performed up to a maximum of 20 points.
Has the firm performed a satisfactory audit on our housing authority? 0-5
Staffing – Maximum of 20 points
Compare the total man days anticipated to complete the audit? 0-10
Compare the percentage of partner/manager time versus staff time? 0-5
Compare the experience/background of the staff assigned to the engagement? 0-5
Service – Maximum of 20 Points
Based on prior experience with the auditor and/or responses from the auditor’s
references, assess the service provided by the audit firm:
Has the firm been easy to work with? 0-10
Has the firm provided timely service, such as scheduling the fieldwork near the
time requested and delivery of the financial statements within 60-90 days after
the field work was completed? 0-10
Total Cost – Maximum 20 Points
Calculate these points using the following formula:
Lowest Bid Amount
X 20 = Cost Points for this Firm
This Firms Bid Amt
TOTAL PROPOSAL POINTS
The Crow Tribal TERO Ordinance applies and each contractor is required to be certified by the Tribal Employment Rights Office (TERO) prior to submitting a bid, in accordance with the Crow Tribal TERO Ordinance. To receive an application for certification and information on TERO, please write to: Wesley Falls Down, Director, Crow Tribal Employment Rights Office, P.O. Box 159 Crow Agency, MT 59022; or phone 406-638-3851, and you will be directed to the appropriate personnel to assist you.
If your firm has questions pertaining to the audit or proposal requirements, please contact Audrey Black Eagle, Executive Director at 406-638-7100.
Please send two (2) copies of the proposal:
Audrey Black Eagle, Executive Director
Apsaalooke’ Nation Housing Authority
PO Box 99
Crow Agency, Montana 59022