The City of Pontiac is seeking qualified vendors to perform a financial audit of annual comprehensive financial report (ACFR) for each of the fiscal years during the contract term. The provide independent audit services that ensure accuracy, transparency, and compliance with the City’s financial reporting. The selected firm will enter a three‑year contract to conduct annual audits, with an optional one‑year extension based on performance and the City’s needs. This engagement is intended to strengthen financial oversight and support the City’s ongoing commitment to responsible fiscal management.
The City of Pontiac, a 20‑square‑mile municipality in Oakland County, Michigan, operates under a charter amended in 1982 and manages a broad range of governmental, special revenue, capital, internal service, and custodial funds. The City’s fiscal year runs from July 1 through June 30, and financial transactions are maintained in the BS&A system. The Finance Department—overseeing Accounting, Treasury, Income Tax, Purchasing, and Payroll—coordinates with City leadership to prepare audit documentation and ensure readiness for the annual financial report. Independent audit services support this structure by providing an objective review of financial activities across all City operations.
- TERM OF CONTRACT —
- The contract term will be for three (3) years with one (1) one-year options to renew.
- The City’s acceptance of a bid and approval of the award of a contract shall not constitute a formed contract, and the acceptance of a bid and award of a contract shall be contingent and conditioned upon the parties’ entry into and execution of a written agreement acceptable to the City and approved by the City of Pontiac’s City Council.
- Welcome —
Introduction
- The City’s Governmental Funds includes a General Fund, with Twenty (20) Special Revenue Funds that primarily include Local & Major Roads, Millages, Cable Fund, MIDC, ARPA, Home Buyers Assistance, and Drug Enforcement; (1) Capital Project Fund, (3) Internal Service Funds, and (3) Custodial Funds. The City’s general fund includes Law Enforcement, Fire Operations, 50th District Municipal Court. The City’s 2025-26 Budget and 2025 Audited Financial Statements may be obtained by clicking on the following hyperlink:
- https://www.pontiac.mi.us/departments/finance/budgets____audits.php#outer-286
- The City is governed by the Mayor, who is assisted by the Deputy Mayor, and a part-time seven-member council that serves by meeting frequently, in the general session, to conduct business. The City Council is responsible for all legislative matters, including the adoption of the annual budget.
- The City of Pontiac is issuing this Request for Proposal (RFP) as a result. The firm that is found to be the most responsive and who will be granted the bid award will receive a contract for three (3) years with one (1) option to renew for an additional three years. The City's fiscal year begins on July 1 and ends on June 30. The City uses BS&A Software for its financial transactions and reporting. The specific modules currently in use include Accounts Payable, Building Department, General Ledger, Miscellaneous Receivables, and Purchase Order.
Finance Department
- The Finance Department is under the general direction of the Finance Director. The Finance Director oversees the day-to-day operations of Accounting, Treasury, Income Tax, Purchasing, and Payroll. The Accounting operations includes the maintenance of the general ledger, fixed assets, accounts payables, and budgeting; the Treasury function maintains the City’s cash, property tax collections, banking transactions; the Purchasing function maintains the City’s procurement transactions, contract documents, and solicitations; the Income Tax function maintains the City’s income tax collections; the Human Resources Department processes bi-weekly payroll distribution and completes the calculations for Flexible Spending and Healthcare Savings Plan, and the defined benefit payments to MERS under the direction of Finance.
- In collaboration with the Mayor, Deputy Mayor, City Clerk, Department Heads, and Accountants, the Finance Director assembles and prepares the City’s audit prep work for the Annual Financial Report and the Annual Budget document.
- The City maintains all its accounting records for the City at City Hall, located at 47450 Woodward Avenue, Pontiac, Michigan 48342.
- The City is aware of and understands the need to assist the Auditor by making every attempt to meet agreed-upon deadlines.
- The Accounting and Treasury staff prepare the audit workpapers and/or Auditor provides work templates with proper instructions as used by Auditor for the completion of the City’s Annual Financial Report. The City provides information to the Auditor who prepares the Supplemental Information for the statements, notes, statistical section, and other required supplemental information per the audit schedule by implementing all required Governmental Accounting Standards Board (GASB) statements.
- In years when a Schedule of Expenditures of Federal Awards (SEFA) is required, City finance staff will prepare the SEFA using workpaper templates and instructions provided by the Auditor.
- The City’s Auditor will attend a preliminary and post-audit meeting with the City’s administrative team.
- The City's audit will take place on-site in accordance with the fieldwork schedule set forth by the City.
- The Auditor shall prepare and deliver the City's Annual Comprehensive Financial Report (ACFR), including the Management's Discussion and Analysis (MD&A), basic financial statements, notes to the financial statements, required supplementary information, and supplemental schedules. When a Single Audit is required, the Auditor shall also prepare and deliver the Schedule of Expenditures of Federal Awards (SEFA) and related Single Audit reports. All deliverables shall be provided to the City and presented to City Council in accordance with the deadlines set forth by the City.
- The finance staff will make every attempt to perform the necessary accounting procedures and complete agreed upon documents no later than dates set each year on the auditing schedule as provided by the City at the annual pre-audit planning meeting. The meeting date and time will be provided to the firm that receives the bid award.
- The City will provide the Auditor with specific calendar dates for each milestone at the annual pre-audit planning meeting. The schedule below is indicative and subject to adjustment by mutual agreement.
- The following schedule is subject to change:
| Sample Annual Audit Schedule for FY Ending 2026 |
| Date | Topic |
| August – last week | City provides preliminary Federal Grant Expenditures |
| August – last week | Auditor’s Annual Engagement Letter |
| September – first week | Auditor provides new GASB toolkits/workpapers |
| September – first week | Auditor’s Audit Prepared by Client Schedule |
| September – second week | Clear Due To/Due From Balances & Transfer Cash |
| September – second week | Auditor's New/Updated Internal Controls Questionnaires |
| September – third week | Last A/P Processing for prior FY Expenditures, except >$5,000 |
| October – first week | Preliminary Administrative Audit Meeting |
| October – second week | Last A/P Processing for prior FY Expenditures |
| >$5,000 Accrued |
| October – third week | Major fieldwork begins |
| November – throughout | Fieldwork, testing, and draft report preparation |
| 1-Dec | Final audit reports delivered to the City |
| 15-Dec | Audit presentation to Mayor and City Council |
- Evaluation Process —
Evaluation of bids received in response to this RFP will be conducted comprehensively, fairly, and impartially. The City reserves the right to award based on a combination of factors stated in this solicitation.
The City shall first review bids for responsiveness. Only those bids deemed responsive will proceed to scoring by an evaluation committee selected from City of Pontiac personnel. Bids that receive evaluation scores of 80 points or greater will be considered passing and eligible for award. Additionally, if it is determined that a vendor is not responsible, they will not be considered for award regardless of their score.
The evaluation committee will review and evaluate responses based on the criteria below:
- Evaluation Criteria —
| # | Criteria | Criteria Description | Assigned Value |
| 1 | Workload & Capacity | Ability to perform services without conflict from existing commitments | 8% |
| 2 | Resource & Project Management | Staffing plan, resource allocation, and deliverable management | 10% |
| 3 | Project Administration & Communication | Administrative structure, project controls, and communication methods | 8% |
| 4 | Independence & Conflicts | Compliance with GAO standards; disclosure of relationships | 10% |
| 5 | Licensing & Firm Qualifications | Michigan licensure, firm size, quality control reviews, regulatory history | 10% |
| 6 | Key Personnel Experience & Continuity | Qualifications, governmental audit experience, staff continuity | 14% |
| 7 | Relevant Engagement Experience | Comparable governmental audit experience (scope, size, complexity) | 12% |
| 8 | Audit Methodology & Risk Management | Audit approach, work plan, risk identification, problem resolution | 12% |
| 9 | 50th District Court Purchasing Review | Approach, procedures, deliverables for Court purchasing review | 6% |
| 10 | Pricing, Assurances & Compliance | Total all‑inclusive cost, pricing clarity, contract acceptance, guarantees | 10% |
| | Total Possible Points | | 100% |
- Solicitation Process Milestone Schedule —
| Solicitation Process Milestone Schedule |
| Solicitation Posted | Tuesday, April 14, 2026 |
| Deadline to Submit Questions | Thursday, May 7, 2026 @ 4 pm EST |
| City’s Deadline to Respond to Questions via OpenGov | Wednesday, May 13, 2026 @ 4 pm EST |
| Deadline for Proposal Submission | Friday, May 22, 2026 @ 4 pm EST |
| (Submission Deadline Via OpenGov) |
| Public Opening (via Teams Link) | Friday, May 22, 2026 @ 4:30 pm EST |
| Oral Presentations (may not be necessary) | Notices sent to firms the week of May 26, 2026 |
| Scheduled Presentations | The week of June 8, 2026 |
| Notice of Award | The week of June 15, 2026 |
- No proposal submitted may be withdrawn for at least ninety (90) days after the actual opening of the proposal.
- Please refer to the OpenGov Platform for any addendums that may be issued. Purchasing recommends that respondents who submit proposals before the deadline are advised to continue monitoring the OpenGov Platform for any addendums and notices that may be issued. Respondents may click on the link on the Purchasing web page to access the City’s OpenGov Platform, where all the City's solicitations and related documents are available.
- The City reserves the right to cancel this solicitation, reject any or all proposals, to waive any irregularities, and further reserves the right to accept any proposal or parts of proposals that it deems to best serve the interest of the City.
- If you have any questions regarding the solicitation process, submit your questions through the OpenGov Platform. Responses to questions submitted will be posted to OpenGov.
- Laws and Municipal Ordinances —
The bidder shall be fully informed of all laws and municipal ordinances and regulations affecting those engaged or employed in the work, or equipment used in the City. The bidder shall, at all items, observe and comply with all such existing laws, codes, ordinances, regulations, orders, and decrees. All work shall comply with the laws of the State of Michigan, City ordinances, and all other bodies having jurisdictional authority.
- Scope of Service & Specifications —
- State of Michigan statutes and the City require that an independent audit be performed on the City’s financial statements. In addition, the City is required when expenditures exceed the annual maximum amount, to undergo an annual single audit of its federal financial assistance in conformity with the provisions of the Single Audit Act of 1984 and the U.S. Office Of Management and Budget’s Uniform Administrative Requirements. Cost Principles and Audit Requirements for Federal Awards.
- The City is issuing this Request for Proposals (RFP) for Professional Auditing Services to engage a Certified Public Accounting firm with audit service responsibilities beginning with the City's current fiscal year end of June 30, 2026. The initial contract term will be three (3) years, with one (1) option to renew for an additional three-year term.
- The purpose of this RFP is to establish a contractual relationship with an experienced and qualified firm to provide auditing services to the City in the most efficient and cost-effective manner.
- The City may elect one or more experienced and qualified entities, if is in the best interest of the City, to proceed with the negotiation process from those submitting proposals. Firms may be asked to provide oral presentations.
- There is no expressed or implied obligation for the City to reimburse the responding firms for any expense incurred in preparing proposals in response to this RFP. As of June 30, 2025, the City of Pontiac uses the following component unit and fund types in its financial reporting. The fund structure is subject to change during the contract term:
| Individuals Funds |
General Fund (101) | 1 |
Special Revenue Funds | 20 |
202 - Major Streets (Roads) |
203 - Local Streets (Roads) |
208 - Youth Recreation Millage |
209 - Cemetery Fund |
212 - Senior Activities Millage |
226 - Sanitation Fund |
231 - Cable Fund |
232 - VEBA Retiree Healthcare Opt Out |
239/240 - Tax Increment Finance Authority |
243 - Brownfield Redevelopment Authority |
249 - Building Inspection Fund |
252 - CDBG Fund |
260 - MIDC Grant Fund |
263 - Home Buyers Assistance |
265 - Drug Enforcement Fund |
276 - District Court |
280 - PA 48 Telecommunications Allocation |
284 - Opioid Settlement Fund |
285 - ARPA |
290 - Pontiac Social Equity Fund |
2025 Youth Recreation Bldg Debt Service (303) | 1 |
Capital Improvement Fund | 2 |
403 - Youth Recreation Bldg Capital Improvements |
445 - Capital Improvements Fund |
Enterprise Fund | 1 |
Proprietary Fund | 4 |
629 - Employee Sick & Vacation Pay |
641 - DPW Revolving Fund |
659 - Insurance |
677 - Self Insurance Workers Compensation |
Fiduciary Fund | 3 |
702 – Payroll |
703 – Current Tax Collection |
761 – District Court Trust & Agency |
- Non-Discrimination —
The bidder agrees to comply with the Federal Civil Rights Act of 1964 as amended; the Federal Civil Rights Act of 1991 as amended; the Americans with Disabilities Act of 1990 as amended; the Elliott-Larsen Civil Rights Act, Article 2, Act no. 453, Public Act of 1976 as amended; the Michigan Handicapper’s Civil Rights Act, Article 2, Act no. 220, Public Act of 1976, as amended and all other applicable federal, state and local laws and regulations. Specifically, Bidders and subcontractors are required not to discriminate against any employee or applicant for employment with respect to such person’s hire, tenure, terms, conditions, or privileges of employment, or any matter directly or indirectly related to employment because of such person’s height, weight, race, color, religion, national origin, ancestry, age, marital status, sex, or disability, as defined by law. A breach of this covenant may be regarded as a material breach of the contract.
- Indemnification —
The Service providers shall indemnify, save, and hold harmless, protect, and exonerate the City, its commissioners, board members, officers, employees, agents, representatives, and the State of Michigan to the extent no greater than their relative degree of fault.
- Deliverables/Reports to be Issues —
- Following the completion of the audit, the engaged firm shall issue the following reports:
- Opinion on the fair presentation of the financial statements in accordance with U.S. generally accepted accounting principles.
- Presentation of financial statements and other required and supplemental information as required by relevant standards and regulatory requirements.
- Annual Comprehensive Financial Report (ACFR), prepared in accordance with the requirements set forth in Section 2 of this RFP
- Management letter containing recommendations for improvement in processes and procedures, if any.
- Independent auditors’ report on compliance on internal control over financial reporting based on an audit of financial statements performed in accordance with Government Auditing Standards.
- Independent auditors’ report on compliance with requirements applicable to each major program and internal control over compliance in accordance with the Uniform Guidance Single Audit Act.
- Schedule of expenditures of federal awards.
- Schedule of findings and questioned costs.
- Reportable conditions/material weakness letter.
- Uniform Guidance Single Audit Act compliance report for federal grants.
- The Auditor shall deliver to the City, at its cost, ten (10) bound paper copies and one (1) searchable electronic (PDF) copy of the basic audit report, the management letter, and each document required under the Uniform Guidance Single Audit Act. The City reserves the right to reproduce additional copies in-house as needed.
- The auditor shall also supply the City with unbound copies of all documents and electronic file versions of each document (e.g., PDF or Microsoft Office formats).
- The auditor shall submit all required documents to the State of Michigan and other agencies as required prior to all reporting deadlines. The auditor will provide documentation of such submissions to the City.
- Jurisdictional Authority —
The contract(s) awarded to the successful bidder(s) shall be governed by and construed according to the laws of the State of Michigan and the successful bidder consents to the jurisdiction and venue of the courts in Oakland County, Michigan and of the United States District Court for the Eastern District, Southern Division.
- Working Paper Retention and Access to Working Papers —
- All working papers and reports must be retained, at the auditing firm’s expense, for a minimum of seven (7) years, unless the firm is notified in writing by the City of the need to extend the retention period. The audit firm will be required to make working papers available upon request by the City. Reports, documents and working papers will only be released with specific written permission and direction from the City.
- In addition, the firm shall respond to reasonable inquiries of successor firms and allow successor audit firms to review working papers relating to matters of continuing accounting significance.
- Severability —
The successful bidder(s) will agree that the Contract is the completed and exclusive statement of the Contract between the parties. A judicial or administrative declaration on the invalidity of any one or more of the provisions of the Contract shall not invalidate the remaining provisions of this agreement.
- Date Preliminary —
- The City expects to have records ready and personnel available to meet with the firm’s personnel for preliminary work as of August 15th, of each year. It is anticipated that the City will have the year-end general ledger closed and be ready for audit activity with reasonably adjusted trial balances by September 15th, of each year. Preliminary fieldwork may be flexibly scheduled upon mutual agreement between the City and the Auditor. Major fieldwork will begin on or about October 1st of each year and will be completed no later than the third week of October.
- Income and Sales Taxes —
The successful bidder agrees to contact the City of Pontiac Income Tax Division, Audit and Compliance Section, 47450 Woodward Avenue, Pontiac, Michigan, 48342, telephone (248) 758-3236, to establish reporting and withholding obligations under the City of Pontiac income tax ordinance. The successful bidder will require the same of all subcontractors employing labor under this contract. The successful bidder is required to withhold City of Pontiac income tax from wages paid to:
Pontiac resident employees regardless of where they work for the employer; and
Nonresident employees for work performed in the City.
The successful bidder is also required to file Pontiac income tax returns and to report and pay income tax on the net profits earned by the service provider in the City of Pontiac. Bidders are not eligible for the award if they have not filed or paid corporate and employee income tax to the City of Pontiac.
Web page URL: http://www.pontiac.mi.us/departments/income_tax/index.php
Tax forms URL: http://www.pontiac.mi.us/departments/income_tax/tax_forms.php
By statute, the city is exempt from the State Sales and Use Tax and the Federal Excise Tax; therefore, all fees do not include tax.
- Audit Schedule —
- A schedule for the audit must be submitted with the firm’s proposal and must contain the following milestones:
- Interim work plan.
- Detailed audit plan, including total staff hours for field examination.
- Field work schedule.
- Draft reports availability.
- Final report date.
- Payments —
All invoices submitted against the contract must identify the work performed in detail. Items not properly invoiced will not be paid. The supplier is responsible for ensuring invoice(s) delivery to the City. Invoices must meet the following conditions for payment:
- Price on the invoice must correspond to the pricing listed on the purchase order and/or contract.
- All invoices must be original.
- Invoices will prominently display the purchase order number, if applicable.
- Invoices will be submitted on a monthly basis. Invoices may be submitted as early as the next business day for short-term (less than 30 days) services.
The original invoice must be emailed to the requesting department's email address, addressed to the department that requested the service. The requesting department's email will be provided once a contract is awarded. The City’s standard payment terms are Net 30.
- Report of Audit —
- The Auditor shall deliver complete and final copies of the audit report and all related deliverables to the City no later than December 1st of each year. The audit shall be presented to the Mayor and City Council no later than December 15th of each year. The Auditor shall file all required reports with the State of Michigan, including but not limited to Form F-65 (Annual Local Unit Fiscal Report), Form 496 (Auditing Procedures Report), and any other filings required by the Michigan Department of Treasury, no later than December 31st of each year, or by the applicable State filing deadline, whichever is earlier. The Auditor shall provide the City with copies of all State filings and proof of timely submission within five (5) business days of filing.
- Assistance to be Provided to the Auditor and Report —
- Financial Staff and Clerical Assistance
- The City’s Finance staff and responsible management personnel will be available during the audit to assist the firm by providing information, documentation and explanations. The preparation of any confirmations will be the responsibility of the City.
- Statements and Schedules to be Prepared by the Staff
- The City will prepare statements and schedules for the firm wherever possible and appropriate.
- Work Area and Office Resources
- The City will provide the Firm with reasonable workspace, desks, chairs, and access to telephone, photocopying, and wireless internet during on-site fieldwork.
- Report Preparation
- Report preparation includes, but is not limited to, preparation and quality review of all financial statements in the report, preparation of all footnotes and preparation of all other required schedules. The City will supply all data necessary for report preparation and will review the entire report upon completion of a draft that has been through the selected Firm’s quality review.
- Clarifications and Protests —
Any Bidder requiring clarification of the provisions of this solicitation must submit specific questions to the City. Bidders must upload all questions and protests of specifications to OpenGov by the deadline indicated on the cover page of the solicitation. All protests must identify the requirement, provision or feature of this solicitation that is unclear or that requires explanation. The protest must also address attachments including, but not limited to, the contract that the potential Bidder believes is ambiguous, unclear, unfair, contrary to law or likely to limit competition. The purpose of this deadline is to allow the City time to correct any term or condition in this solicitation and/or contract that may be unlawful, improvident, unduly restrictive of competition, or otherwise inappropriate. By allowing corrections before opening Proposals, the City intends to avoid or minimize much of the waste inherent in protests and in the possible rejection of all Proposals. Failure of a Bidder to protest in accordance with this section will be deemed in acceptance of the terms of this solicitation and contract and serve as a waiver of Bidder’s rights to later contend that either the solicitation or contract is ambiguous, unclear, unfair, contrary to law or likely to limit competition.
The deadline for submitting questions or protests is 4:00 P.M. ET prior to the bid submission deadline indicated in the solicitation's timeline. If the City of Pontiac’s Purchasing Division determines that additional information or clarification is necessary, such information or clarification will be supplied in the form of an addendum, which the City Purchasing Division’s personnel will upload to OpenGov. All such addendum will have the same binding effect as though contained in the main body of the solicitation. Oral instructions or oral information concerning the specifications from City managers, employees, or agents to prospective Bidders shall not bind the City of Pontiac.
- Instructions to Firms —
- Response Format
- Proposals should be organized in the sequence outlined below, in a professional manner that is clear and concise. The proposal should demonstrate the Firm’s ability to satisfy the requirements of the RFP.
- Firms should include the items below within the proposal and in the following order:
- Executive Summary
- The Firm must provide an executive summary condensing and highlighting the contents of the proposal. The executive summary should provide the reader with an overall understanding of the proposal and the Firm’s approach and methodology, and should include descriptions of the following:
- The Firm’s current contractual workload from the perspective of how the Firm’s obligation to other clients may impact the performance of the work specified herein.
- The Firm’s approach for managing acquisition or allocation of resources, and the ongoing management of those resources, and the management of deliverables during the term of the contract if awarded.
- The administrative approach and project management techniques that the Firm expects to employ during the contract term to ensure the coordination and timeliness of the work, the managerial techniques and tools proposed to control the work, and the methodologies proposed to enhance communications between the Firm and the City.
- Independence
- The firm should provide an affirmative statement that it is independent of the City as defined by the U.S. Government Accountability Office’s Governmental Auditing Standards.
- The audit firm should also provide an affirmative statement that it is independent of all of the contracted service providers of the City as defined by those same standards.
- The firm should also list and describe the firm’s professional relationships involving the City or any of its contracted service providers for the past five (5) years, together with a statement explaining why such relationships do not impair independence.
- License to Practice in Michigan
- An affirmative statement should be included indicating the audit firm and all assigned key professional staff are properly licensed to practice in Michigan.
- Firm Demographics
- The proposal should state the size of the firm, size of the firm’s governmental audit staff, location of the office from which work on this engagement is to be performed, the number and nature of professional staff to be employed in this engagement on a full-time basis, and the number and nature of staff to be employed on a part-time basis. The firm is also required to submit a copy of the report on its most recent external quality control review, with a statement whether that quality control review included a review of specific government engagements. The audit firm shall also provide information on the results of any federal or state desk reviews or field reviews of its audits during the past three (3) years. In addition, the firm shall provide information on the circumstances and status of any disciplinary action taken or pending against the firm during the past three (3) years with state regulatory bodies or professional organizations.
- Partner, Supervisory and Staff Qualifications and Experience
- The audit firm should identify the principal supervisory and management staff, including engagement partners, managers, other supervisors and specialists, who would be assigned to the engagement and indicate whether each such person is licensed to practice as a certified public accountant in Michigan. The firm should also provide information on the governmental auditing experience of each person.
- The firm should provide as much information as possible regarding the number, qualifications, experience and training, including relevant continuing professional education, of the specific staff to be assigned to this engagement. The firm also should indicate how the continuing quality of staff over the term of the agreement would be assured.
- Engagement partners, managers, other supervisory staff and specialists may be changed if those personnel leave the firm, are promoted, or are assigned to another office. These personnel may also be changed for other reasons with the express prior written permission of the City. However, in either case the City retains the right to approve or reject replacements.
- Consultants and firm specialists mentioned in response to this RFP can only be changed with the express prior written permission of the City, which retains the right to approve or reject replacements. Other firm personnel may be changed, provided replacements have substantially the same or better qualifications and experience.
- A specific and sufficiently detailed description of the firm’s process for obtaining and maintaining current expertise in auditing standards and requirements applying to local units of government in Michigan should be a particular focus of the proposal.
- Engagement Experience
- For the firm’s office that will be assigned responsibility for the audit, list at least three (3) engagements performed in the last five (5) years that are similar to the engagement described in this RFP. Indicate the scope of work, date, engagement partners, total hours and the name and telephone number of the principal client contact. Additional references, beyond three (3), of this type are preferred.
- The City is seeking proposals from firms with significant comparable experience. It will be important for the firm to demonstrate successful experience in directly comparable situations, including, but not necessarily limited to, cities with component units, bonded debt, Court Fund and similar sized staff and budgets.
- Specific Audit Approach
- The proposal should set forth a work plan, including an explanation of the audit methodology to be followed.
- 50th District Court Purchasing Review
- In addition to the standard financial audit, the Auditor shall perform a focused review of the purchasing and accounts payable practices of the 50th District Court. The proposal shall describe the Auditor's approach to this review, including the procedures to be performed and the deliverables to be provided. The fee for this review shall be identified as a separate line item on the fee schedule.
- Identification of Anticipated Potential Audit Problems
- The proposal should identify and describe any anticipated potential audit problems, the firm’s approach to resolving these problems, and any special assistance that will be requested from the City.
- Total All-Inclusive Maximum Cost
- Total All-Inclusive Maximum Cost. The proposal shall contain all pricing information relative to performing the audit engagement as described in this RFP. Pricing shall be broken out separately for: (1) the Base Financial Audit, (2) the Uniform Guidance Single Audit (if required), (3) Annual Comprehensive Financial Report (ACFR) preparation, and (4) the 50th District Court Purchasing Review. Pricing shall include an estimate of total staff hours broken down between partner, manager, and staff accountants. The total all-inclusive maximum price shall contain all direct and indirect costs, including all travel and out-of-pocket expenses.
- The cost shall be fully specified for each year of the proposed contract term
- The cost of the first year of engagement shall be fixed and not adjustable.
- As an alternative to stating a fixed cost for the continuing years, escalators (e.g., CPI) may be used, but are not required, for the fourth and following years. Changes to future costs may be considered in response to specific required changes in auditing standards or reporting that directly affect the Firm's costs. The City expects to be consulted on any such changes as far in advance as possible.
- The proposal shall also include standard hourly rates by staff classification for any additional services requested outside the scope of this RFP.
- Conflict of Interest
- The firm must indicate any potential conflict of interest that exists concerning their ability to respond to this RFP. This includes a description of the firm’s relationship to the City or any of its employees, officers, agents, or agencies, component units, or oversight unit(s), together with a statement explaining why such relationships do not constitute a conflict of interest relative to performing the services in the proposal. Pursuant to the provisions of Public Act 317 of 1968, as amended (MCL 15.321 et seq.), no contracts shall be entered into between the firm and the City including all agencies and departments thereof, and any employee or officer of the City.
- Firm’s Certification Page and Receipt of Addendums (Attachment A)
- Addendums are the City’s clarification or modification to the RFP. The vendor must sign the RFP Vendor’s Certificate page. The individual signing on behalf of the Firm must be an officer, manager, partner or other person legally authorized to bind the Firm to the proposal.
- Contract Terms Acceptance
- The Firm must provide a written statement that the Firm will accept the terms of the City contract included in the proposal. Comments or requests for changes with regard to the contract terms and conditions must be included with the proposal. The willingness or ability of the City to accept or negotiate such suggested changes will be considered on a case-by-case basis. If a proposal contains requests for contract modifications, the decision to reject, accept, or further negotiate requested changes will be at the City’s sole discretion. If the firm normally seeks legal review of contact terms, this process should occur prior to proposal submission.
- W-9
- The Firm must include a completed and signed IRS Form W-9, signed within the last thirty (30) calendar days.
- Contact Information
- The Firm must provide a list identifying and providing contact information for the engagement manager, account manager or single point-of-contact for all matters pertaining to the contract resulting from the contract if awarded.
- Litigation Disclosure
- The Firm must provide a list identifying any litigation in which the Firm is involved or has been involved in the eighteen (18) months before the date of the RFP response submittal.
- Suggested Scope and Timeline
- The Firm must provide a suggested Scope of Service with a suggested timeline.
- Price Guarantee
- The Firm must provide a statement that any submitted response and costs will remain valid for ninety (90) days after the proposal due date or until the contract is executed, whichever comes first.
- References
- The Firm shall provide a list of its last three engagements of equal size and scope for reference. Unexplained gaps in performance, service, or comparable project size may result in the proposal being disqualified. For each reference, the Firm shall provide:
- principal contact name, title, telephone number, and email address;
- a brief description of the work performed; and
- the timeframe during which the work was performed.
- The City reserves the right, at its sole discretion, to contact any organization or individual that may have knowledge of the Firm for the purpose of verifying the information provided. The City will check references as a method of determining the responsibility of the responsive Firm
- Attachments
- Firms must sign RFP attachments and include them in their proposal
- Submittal Instructions —
- Deadline for Submission
- Proposals or qualifications must be received no later than the deadline specified in the solicitation. Late submissions will not be considered.
- Submission Format
- Respondents must follow the submission instructions provided in the solicitation. Incomplete or nonconforming submissions may be deemed non-responsive.
- Withdrawal of Proposals
- Responses may be withdrawn prior to the submission deadline by written notice to the City. No withdrawals are permitted after the deadline.
- FOIA Notice
- Submissions may be subject to disclosure under the Michigan Freedom of Information Act (FOIA), MCL 15.231 et seq. Respondents must clearly identify proprietary or confidential information, although the City reserves the right to make the final determination of disclosure obligations.
- Examination and Selection of Proposals —
- Before submitting a qualifications proposal, respondents shall carefully examine the specifications and shall fully inform themselves as to all existing conditions and limitations. Proposals may be subjected to a multi-stage evaluation and selection process. The City may choose to ask clarification questions in writing and include the additional information gathered in the evaluation process.
- Proposal Review (Stage One)
- The first stage will begin with a review of the response to the RFP. Proposals not meeting mandatory or minimum requirements will not be considered. Incomplete proposals may not be considered. Proposals not deemed within the competitive range will not be considered. The City may disqualify a Vendor for any reason without explanation. A short list of proposals will move into the next stage of the evaluation.
- Presentation and Interviews (Stage Two)
- Stage two may consist of interviews to clarify proposal content and offerings, discuss potential statements of work, and interviews of proposing Firms for experience and best suited City partner.
- References (Stage Three)
- References will be checked to address issues raised during the demonstrations, interviews, and product testing or to answer detailed questions not yet resolved.
- Disclaimer Regarding Bid Submission and Award —
- Submission of a bid, proposal, or quotation to the City of Pontiac does not guarantee the award of a contract. All solicitations are subject to review, evaluation, and approval in accordance with applicable City procurement policies and procedures.
- In accordance with State of Michigan procurement standards and best practices, including guidance from the Michigan Department of Technology, Management and Budget (DTMB) and Public Act 317 of 1968, as amended, the City reserves the right to:
- Reject any or all bids or proposals, in whole or in part;
- Waive irregularities or informalities in the solicitation process;
- Award a contract to the most responsible and responsive bidder whose offer is determined to be in the best interest of the City;
- Cancel a solicitation without awarding a contract;
- Require additional documentation or clarification from vendors prior to making an award.
- No contract shall be formed between the City and any vendor until a formal agreement is executed and approved by the appropriate City authority, including City Council where required.
- Vendors are solely responsible for all costs incurred in the preparation and submission of a bid.
- Evaluation and Award —
- Evaluation Criteria
Professional service providers will be evaluated based on qualifications, relevant experience, technical approach, staffing capacity, past performance, and other criteria outlined in the solicitation. Price may be considered, but it will not be the sole or primary factor—particularly for QBS processes. - Interviews and Presentations
Shortlisted respondents may be required to participate in interviews or provide additional information as part of the evaluation process. - Award Contingency – Council Authorization Required
No public notice, or execution of a contract shall occur until the City Council has formally passed a resolution authorizing the award and contract execution. Respondents will not be entitled to rely on any notification or recommendation until official action is taken by the Council. - Negotiation of Final Scope and Fees
The City reserves the right to negotiate the final scope of services and associate fees with the top-ranked firm before executing an agreement.
- Administrative Information —
- Modifications and Clarifications
- In the event that it becomes necessary to revise any part of this RFP, the City will publish an addendum on the OpenGov Platform. It is the Firm’s responsibility to carefully and regularly monitor OpenGov Portal for any such postings. The City will NOT send out notifications regarding updates.
- Vendor Inquiries
- Unless otherwise noted, Firms must submit inquiries concerning this RFP to obtain clarification of requirements. The City will neither accept nor answer inquiries the City receives after the deadline indicated in the Solicitation Process Milestone Schedule. Submit all inquiries through the OpenGov Portal Clearly identify your inquiries. Responses to Vendors’ Inquiries will be published through the OpenGov Portal.
- Procurement Representatives
- The City's Representative for this RFP is Adam Caten, Purchasing Manager and Alicia Martin, Buyer III. The City's Representative shall administer the competitive bid process for this project. Firms shall not contact City personnel in reference to this RFP and shall not reply to verbal or written statements by City personnel concerning this RFP, except as otherwise provided in this RFP.
- Public Opening
- The Public Opening of Proposals will occur on the date and at the time reflected in timeline of section 2.1 (Solicitation Process Milestone Schedule). The Public Opening of Proposals will be held via Teams link.
- Confidential/Proprietary Information
- The City is a public entity whose records are subject to Michigan's Freedom of Information Act (FOIA), MCL 15.231 et seq,. Once the City awards a contract, then all proposals, whether successful or not, will become public records subject to public inspection in accordance with FOIA. For this reason, the City requests that Firms DO NOT submit in their proposals information that they consider trade secrets, or otherwise confidential or sensitive commercial, financial, personal or security-related (“Confidential Information”) except as absolutely necessary to respond to the RFP. Firms who decide that they need to submit Confidential Information in order to effectively respond to the RFP will follow this process:
- Package the Confidential Information that is necessary to the RFP response in a file that is separate from the remainder of the RFP response.
- Mark the file with “Confidential Information” or similar words.
- Review the remainder of the proposal and ensure that it contains no Confidential Information.
- Include a statement in the proposal that (1) identifies the separately packed information marked “Confidential Information,” and (2) describes the basis on which the Firm wishes to exempt the content of the package from public inspection under FOIA.
- Following this process may protect some Confidential Information from public disclosure to the extent allowed by FOIA and other applicable law. The City does not guarantee that following this process will in fact protect Confidential Information from FOIA disclosure.
- Expense Preparing Proposal
- The City will NOT reimburse firms for any expense incurred while preparing proposals in response to this RFP. Submission of a proposal indicates acceptance by the firm of the conditions contained in this RFP unless clearly and specifically noted in the submitted proposal and confirmed in the written contract between the City and the selected firm.
- City Rights
- The City reserves the right to reject any or all proposals and to select and engage that firm deemed to best meet the City’s needs, cost and other factors considered. The City reserves the right to waive any irregularity on non-compliance in any proposal, including proposals submitted after the prescribed deadline. During the evaluation process, the City reserves the right, where it may serve the City’s best interest, to request additional information or clarifications, or to allow correction of errors or omissions.
- The City reserves the right to retain all proposals submitted and to use any ideas in any proposal regardless of whether that firm is selected. Submission of a proposal indicates acceptance by the firm of the conditions contained in this request for proposal, unless clearly specifically noted in the proposal submitted and confirmed in the written contract between the City and the selected firm.
- Contract Execution —
- Contract Execution
No binding agreement shall exist until a contract has been approved by City Council and executed by authorized representatives of both parties. - Term and Termination
The contract term will be defined in the agreement. The City reserves the right to terminate the contract for convenience or cause, with notice as defined in the contract. - Independent Contractor Status
The selected professional shall operate as an independent contractor and not as an employee or agent of the City. - Compliance with Laws
All services provided must comply with applicable federal, state, and local laws, including licensing, civil rights laws, and nondiscrimination provisions. - Standard of Care
The selected professional shall perform services with the same degree of care, skill, and diligence as is ordinarily possessed and exercised by members of the same profession under similar circumstances.
- Ownership and Confidentiality —
- Ownership of Deliverables
All reports, data, plans, drawings, or other deliverables produced under the contract shall become the property of the City unless otherwise stated in the agreement. - Confidentiality
The professional shall treat all information and data provided by the City as confidential, and shall not disclose such information to any third party without prior written consent.
- Federal and Grant-Funded Projects —
- Uniform Guidance Compliance
For projects involving federal funding, vendors must comply with 2 CFR Part 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards). - Debarment and Suspension
Respondents must certify they are not debarred, suspended, or excluded from participation in federal assistance programs and must register with SAM.gov when required. - Lobbying Certification
If federal funds are involved, the contractor must comply with the Byrd Anti-Lobbying Amendment and submit the required certification. - Domestic Preferences
Compliance with the Build America, Buy America Act and other federal procurement requirements is mandatory where applicable.
- Additional Terms —
- Addenda
All clarifications, changes, or modifications to the solicitation will be issued as written addenda. Respondents are responsible for ensuring they have reviewed and acknowledged all addenda. - Costs Incurred
The City is not liable for any costs incurred by respondents in preparing or submitting proposals, attending interviews, or negotiating contracts. - Conflict of Interest
Respondents shall disclose any actual or potential conflicts of interest. The City reserves the right to reject any submission that presents a conflict. - Equal Employment Opportunity
Vendors must comply with applicable nondiscrimination and affirmative action laws, including the Elliott-Larsen Civil Rights Act, MCL 37.2101 et seq., and the Michigan Persons with Disabilities Civil Rights Act. - Force Majeure
Neither party shall be held liable for failure to perform due to events beyond its reasonable control, such as natural disasters, labor strikes, or governmental restrictions.
- Proof of Insurance —
- The Bidder shall provide the City of Pontiac, at the time the contracts are returned by him/her for execution, a Certificate of Insurance as well as the required endorsements. In lieu of required endorsements, if applicable, a copy of the policy sections where coverage is provided for additional insured and cancellation notice would be acceptable. Copies or certified copies of all policies mentioned above shall be furnished if so requested.
- Commercial General Liability Insurance
- Minimum Limit: $1,000,000 per occurrence
- Aggregate Limit: $2,000,000
- Must include:
- Bodily Injury and Property Damage
- Products and Completed Operations
- Personal and Advertising Injury
- Fireworks-specific coverage (not just general event insurance)
- Commercial Automobile Liability
- Minimum Limit: $1,000,000 Combined Single Limit
- Covers all owned, non-owned, and hired vehicles used during transport, setup, or teardown.
- Workers’ Compensation Insurance
- Required by law if the provider has employees.
- Must comply with Michigan statutory requirements.
- Employers Liability Minimums:
- $100,000 Each Accident
- $500,000 Disease Policy Limit
- $100,000 Disease Each Employee
- Professional Liability (Errors and Omissions) Insurance:
- The Firm shall procure and maintain Professional Liability (Errors and Omissions) Insurance during the life of this contract, with limits of liability not less than $1,000,000 per claim and in the aggregate. If the policy is written on a claims-made basis, the Firm shall be required to keep the policy in force, or purchase "tail" coverage, for a minimum of three (3) years after the termination of this contract.
- Umbrella / Excess Liability Insurance
- Additional $4,000,000 depending on the size of the show and city risk policy.
- Certificate of Insurance (COI) Requirements
- Must name the City of Pontiac as Additional Insured for both ongoing and completed operations. Must provide 30-day notice of cancellation or non-renewal.
- COI must be submitted and approved prior to the event.
- If any of the above coverages expire during the term of this contract, the Bidder shall deliver renewal certificates and/or policies to the City of Pontiac at least ten (10) days prior to the expiration date.
- If any of the above coverages expire during the term of this contract, the successful bidder shall deliver renewal certificates and/or policies to the City of Pontiac at least ten (10) days prior to the expiration date.
- Subcontracting —
The City of Pontiac will NOT be allowing subcontracting for this agreement.
- Collusion and Price Fixing Prohibited —
- Bidders are strictly prohibited from engaging in any form of collusion, price fixing, bid rigging, or other anti-competitive practices in connection with this solicitation. Each bidder, by submitting a proposal, certifies that:
- The prices in the proposal have been independently determined without consultation, communication, or agreement with any other bidder or potential bidder, and are not intended to restrict competition.
- The bidder has not knowingly disclosed proposal prices, terms, or conditions to any competitor before the official proposal opening;
- No attempt has been made or will be made by the bidder to induce any other person or firm to submit or refrain from submitting a proposal for the purpose of limiting competition.
- If the City determines that collusion, price fixing, or any related prohibited conduct has occurred, the bidder(s) involved will be disqualified from further consideration, and any contract awarded may be terminated immediately. The City reserves the right to refer such matters to appropriate legal authorities for investigation and potential prosecution.
- NON-ASSIGNMENT OR TRANSFER —
The service provided shall not transfer the contract, without prior written approval of the Mayor or Mayor’s designee, which shall be communicated in writing.
- CITY RULES —
The successful bidder’s employees shall comply with all instructions issued by representatives of the City of Pontiac.
- PROGRESS PAYMENTS/RETAINAGE —
This contract is not subject to progress payments or retainage.