Active SLED Opportunity · CONNECTICUT · CITY OF SHELTON

    Auditing Services 2026-2030

    Issued by City of Shelton
    cityRFPCity of SheltonSol. 254958
    Open · 20d remaining
    DAYS TO CLOSE
    20
    due May 14, 2026
    PUBLISHED
    Apr 15, 2026
    Posting date
    JURISDICTION
    City of
    city
    NAICS CODE
    541211
    AI-classified industry

    AI Summary

    The City of Shelton seeks qualified CPA firms to audit its financial statements for fiscal years 2026-2030, including preparation of the Comprehensive Annual Financial Report. Firms must have municipal audit experience in Connecticut and comply with government auditing standards. Proposals are due by May 14, 2026.

    Opportunity details

    Solicitation No.
    254958
    Type / RFx
    RFP
    Status
    open
    Level
    city
    Published Date
    April 15, 2026
    Due Date
    May 14, 2026
    NAICS Code
    541211AI guide
    Jurisdiction
    City of Shelton
    Agency
    City of Shelton

    Description

    The City of Shelton (“City”) is requesting proposals from qualified firms of certified public accountants, in accordance with the provisions of the General Statutes, to conduct an examination and to render an opinion on the comprehensive annual financial statements of the City of Shelton for fiscal years ended June 30, 2026-2030.

    Background

    I. INTRODUCTION

    A. General Information

    The City of Shelton (the City) is requesting proposals from qualified firms of certified public accounts to audit its financial statements for the fiscal years ending June 30, 2026, 2027, 2028, 2029, 2030.

    Project Details

    • Reference ID: Bid # 2026-27
    • Department: Finance
    • Department Head: Grace Zweig (Director of Finance)

    Important Dates

    • Questions Due: 2026-04-30T21:30:00.000Z
    • Answers Posted By: 2026-05-07T21:30:00.000Z

    Evaluation Criteria

    • Bid/Proposal Unsealing

      Bids will be received up to but not later than 11:00 am on Thursday, May 14, 2026 via the City e-Procurement Portal located at https://procurement.opengov.com/portal/cityofshelton. The City e-Procurement Portal Clock is the official clock for the determination of all deadline dates and times.  By way of the e-Procurement Portal, responses will be locked and digitally encrypted until the submission deadline passes (11:00 am on Thursday, May 14, 2026). Without exception, responses will not be accepted after the submission deadline regardless of any technical difficulties such as poor internet connections. The City of Shelton strongly recommends completing your response well ahead of the deadline.

      The Municipality reserves its right to consider informal any response not prepared and submitted in accordance with the provisions hereof and may waive any informalities or reject any and all responses, at its discretion. Any response may be withdrawn prior to the above scheduled time for the opening of responses or the authorized postponement thereof. Any response received after the time and date specified shall not be considered or accepted. No respondent may withdraw a response within 90 days after the actual date of the opening thereof. The Municipality may accept or reject any or all responses or any portions thereof and take any action deemed to be in the best interest of the City.

    • Request for Information and Addenda Notification

      All questions related to this solicitation must be submitted in writing through the City’s OpenGov e-Procurement Question/Answer Tab.  Bidders are required to register for an account via the City e-Procurement Portal hosted by OpenGov. Once the bidder has completed registration, they will receive addenda notifications to their email by clicking “Follow” on this project. Ultimately, it is the sole responsibility of each bidder to periodically check the site for any addenda at https://procurement.opengov.com/portal/cityofsheltonIt is the sole responsibility of the bidder to submit via the City’s e-Procurement portal. Late bids will not be accepted and will be rejected.

      Please include the section title for each question, if applicable, in order to ensure that questions asked are responded to correctly.  Bidders must clearly understand that the only official answer or position of the City shall be the one stated in writing and posted on the City’s procurement portal.  When asking questions, please enter each question separately

      Verbal requests for information will not be accepted. Failure to comply with these conditions will result in the bidder waiving the right to dispute bid specifications and conditions, no exceptions. A response in the form of an addendum will be posted to the City’s e-Procurement portal no later than 5:30 pm on Thursday, May 7, 2026;  it is the bidder’s sole responsibility to monitor the website for updated information about this bid.

      Any contact about this bid between a Bidder and any other City official and/or department manager and/or City of Shelton employee, other than as set forth above, may be grounds for disqualification of that Bidder. No questions or clarifications shall be answered by phone, in person, or in any other manner other than specified above.

    • Insurance Requirements

      The successful bidder will be required to furnish a Certificate of Insurance naming the City of Shelton as the additional insured.  The insurance is to be suitable Contractor’s Liability and Worker’s Compensation, thereby making the City of Shelton harmless from all eventualities that may occur relative to this Bid and the resulting purchase order or contract. 

      The Contractor shall not commence any work under the Contract until all insurance required by this section has been obtained and certificates of insurance and any other evidence of required coverage requested by the City, including a copy of the policy itself, have been received and approved by the City. Such policies shall stipulate that no coverage can be changed or canceled, including for non-payment of premium, unless the City has had thirty (30) days prior notice in writing. Certificates of renewal or changes in policies shall be delivered to the City at least thirty (30) days prior to the expiration of the policy. The City always reserves the right to reject insurance companies; if approved insurance policies cannot be provided, the contract shall be terminated. The insurance requirements set forth are minimum limits of coverage only and in no way limit the Contractor’s liability. The following insurance is required to be maintained in full force until all work required by the contract has been fully completed, except that products / completed operations coverage shall be maintained for five (5) years. Insurance will be primary and non-contributory with a 30-day notice of cancelation in favor of the City of Shelton. Insurance carriers will be no less than A-rated and admitted carrier or subject to review by the City of Shelton.

      Worker’s Compensation Insurance: The Contractor shall carry Worker’s Compensation and Employer’s Liability Insurance in the form and in such amounts as may be currently required to comply with the labor laws of the State of Connecticut.

      Automobile Insurance: The Contractor shall carry and maintain during the life of the Contract a policy with a combined single limit of $1,000,000 and rider CA9948 or equivalent. This policy shall include all liability of the Contractor arising from the operation of all self-owned motor vehicles used in the performance of the Contract, and shall also include a ‘non-ownership’ provision covering the operation of motor vehicles not owned by the Contractor, but used in the performance of the work.

      Commercial General Liability:

                          Bodily injury and property damage:  $1,000,000 each occurrence / $2,000,000 aggregate

                          Products / Completed Operations:  $1,000,000 each occurrence / $2,000,000 aggregate.

                          Professional liability: $1,000,000

      An error and omissions protection provision shall be provided.

      This policy shall include Subcontractor’s liability coverage, protecting the Contractor and the City against liability arising out of the activities of Subcontractors engaged by the Contractor in the performance of the work.

      Umbrella / Excess Policy:  An umbrella policy in the amount of $1,000,000 with respect to all operations the Contractor performs, is required.

      Pollution Liability Insurance:  Where applicable, a policy in the amount of $5,000,000 including coverage for transport and other offsite risks. Such policy must be given to the City for review and determination of acceptability before an award will be made.

      Additional Insured and Certificate Holders: The City of Shelton, Shelton Board of Education, its officers, officials, employees, agents, boards and commissions shall be named as Additional Insureds on the Contractor’s and Subcontractor’s Commercial General Liability (for ongoing and completed operations, Automobile and Umbrella policies. The coverage shall be primary and non-contributory and contain no special limitations on the scope of protection afforded to the City of Shelton. 

      Subcontractor’s Insurance:  Each Subcontractor engaged by the Contractor to perform any work under the Contract shall obtain all insurance required of the Contractor in the same amounts and subject to the same provisions specified above for the Contractor, including the additional insured requirement. Certificates of insurance shall be submitted to the Contractor and the City, and approved by the City before commencing any work.

    • Requirements

      The City reserves the right at all times to increase or decrease the amount of work if deemed in its best interest. Price is to include all labor, materials, tools, equipment, permits, insurances, etc., required to properly complete the project. The City of Shelton reserves the right to award the bid with multiple items:

      • To a single bidder who meets the specifications for all items, and offers the best combination of lowest cost, best availability, and broadest product range;
      • And may add, subtract, or delete any item and/or quantity as deemed in the best interest of the City.

      The Bidder must not discriminate, nor permit discrimination, against any person on the grounds of race, color, national origin, religion, sex, handicap, or veteran status, in their employment practices, in any of their contractual arrangements, in all service and accommodations they offer to the public, and in any of their other business operations. The successful bidder MUST secure all required permits (local, state, federal) prior to commencing work on the site, if applicable.

    • Scope of Work

      The City of Shelton desires the auditor to express an opinion on the fair presentation of  its basic financial statements, the combining and individual non-major fund financial statements and schedules in conformity with generally accepted accounting principles.

      The auditor is not required to audit the supporting schedules, the Management’s Discussion and Analysis and the Budgetary Comparison contained in the Comprehensive Annual Financial Report. However, the auditor is to provide an “in-relation-to” report on the supporting schedules and information based on the auditing procedures applied during the audit of the basic financial statements and the combining and individual fund financial statements and schedules. The auditor is not required to audit the introductory section of the report or the statistical section of the report.

      The auditor may also be responsible for the Government-wide Financial Statements.

      The auditor will be entirely responsible for printing of 25 CAFRs before December 15th each year for the previous fiscal year. A PDF or similar file of the CAFR that can be posted on the City’s website will be provided to the City at that time.

    • Non-Collusion Affidavit
      The intent of the Non-Collusion Affidavit is to protect the integrity of Shelton’s purchasing process in order to insure that bids/proposals have been arrived at independently and have been submitted without collusion.  Said policy is adopted in the best interests of the City of Shelton.

      Bidder shall complete and upload a signed and notarized non-collusion affidavit found in the Vendor Questionnaire Section. 

    • Minimum Insurance Requirements
      • The successful bidder will be required to furnish a Certificate of Insurance naming the City of Shelton as the additional insured.  The insurance is to be suitable Contractor’s Liability and Worker’s Compensation, thereby making the City of Shelton harmless from all eventualities that may occur relative to this Bid and the resulting purchase order or contract. 

        The Contractor shall not commence any work under the Contract until all insurance required by this section has been obtained and certificates of insurance and any other evidence of required coverage requested by the City, including a copy of the policy itself, have been received and approved by the City. Such policies shall stipulate that no coverage can be changed or canceled, including for non-payment of premium, unless the City has had thirty (30) days prior notice in writing. Certificates of renewal or changes in policies shall be delivered to the City at least thirty (30) days prior to the expiration of the policy. The City always reserves the right to reject insurance companies; if approved insurance policies cannot be provided, the contract shall be terminated. The insurance requirements set forth are minimum limits of coverage only and in no way limit the Contractor’s liability. The following insurance is required to be maintained in full force until all work required by the contract has been fully completed, except that products / completed operations coverage shall be maintained for five (5) years. Insurance will be primary and non-contributory with a 30-day notice of cancelation in favor of the City of Shelton. Insurance carriers will be no less than A-rated and admitted carrier or subject to review by the City of Shelton.

        Worker’s Compensation Insurance: The Contractor shall carry Worker’s Compensation and Employer’s Liability Insurance in the form and in such amounts as may be currently required to comply with the labor laws of the State of Connecticut.

        Automobile Insurance: The Contractor shall carry and maintain during the life of the Contract a policy with a combined single limit of $1,000,000 and rider CA9948 or equivalent. This policy shall include all liability of the Contractor arising from the operation of all self-owned motor vehicles used in the performance of the Contract, and shall also include a ‘non-ownership’ provision covering the operation of motor vehicles not owned by the Contractor, but used in the performance of the work.

        Commercial General Liability:

                            Bodily injury and property damage:  $500,000 each occurrence / $1,000,000 aggregate

                            Products / Completed Operations:  $500,000 each occurrence / $1,000,000 aggregate.

        This policy shall include Subcontractor’s liability coverage, protecting the Contractor and the City against liability arising out of the activities of Subcontractors engaged by the Contractor in the performance of the work.

        Umbrella / Excess Policy:  An umbrella policy in the amount of $1,000,000 with respect to all operations the Contractor performs, is required.

        Pollution Liability Insurance:  Where applicable, a policy in the amount of $5,000,000 including coverage for transport and other offsite risks. Such policy must be given to the City for review and determination of acceptability before an award will be made.

        Additional Insured and Certificate Holders: The City of Shelton, Shelton Board of Education, its officers, officials, employees, agents, boards and commissions shall be named as Additional Insureds on the Contractor’s and Subcontractor’s Commercial General Liability (for ongoing and completed operations, Automobile and Umbrella policies. The coverage shall be primary and non-contributory and contain no special limitations on the scope of protection afforded to the City of Shelton. 

        Subcontractor’s Insurance:  Each Subcontractor engaged by the Contractor to perform any work under the Contract shall obtain all insurance required of the Contractor in the same amounts and subject to the same provisions specified above for the Contractor, including the additional insured requirement. Certificates of insurance shall be submitted to the Contractor and the City, and approved by the City before commencing any work.

    • Mandatory Pre-Bid/Proposal Meeting

      The Mandatory Pre-Bid/Proposal Meeting will be at NO VALUE at NO VALUE on NO VALUE and will comply with Covid-19 restrictions in place at the time.

    • General Information

      The City of Shelton (City) is requesting proposals from qualified firms of certified public accountants to audit its financial statements for the fiscal years ending June 30 2026-2030. These audits are to be performed in accordance with generally accepted auditing standards, the standards set forth for financial audits in General accounting Office’s (GAO) Government Auditing Standards (1994) , the provisions of the Federal; Single Audit Act of 1984, as amended in 1996, and U.S. Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments and Non-profit Organizations,  and the provisions of Sections 4-230 through 4-236 of the Connecticut General Statutes concerning the State Single Audit Act.

       

      The auditor(s) shall state that the primary purpose of the audit is to express an opinion on the general-purpose financial statements taken as a whole and that the audit is subject to the inherent risk that errors or irregularities may occur and not be detected.

       

      There is no expressed or implied obligation for the City of Shelton to reimburse firms for any expenses incurred in preparing proposals in response to this request.

       

      During the evaluation process, the selection personnel and the City of Shelton reserves the right, where it may serve the City of Shelton’s best interest, to request additional information of clarifications from proposers, or to allow corrections of errors of omissions.  At the discretion of the City of Shelton of the selection personnel, firms submitting proposals may be requested to make oral presentations as part of the evaluation process.

       

      The City of Shelton reserves the right to retain all proposals submitted and to use any ideas in a proposal regardless of whether that proposal is selected. Submission of a proposal indicates acceptance by the firm of the conditions contained in this request for proposals, unless clearly and specifically noted in the proposal submitted and confirmed in the contract between the City of Shelton and the firm selected.

       

      It is anticipated the selection of a firm will be completed no later than June 11, 2026. Following the notification of the selected firm, it is expected that an engagement letter will be executed between both parties within 30 days of approval.

    • Optional Pre-Bid/Proposal Meeting

      The Optional Pre-Bid/Proposal Meeting will be at NO VALUE at NO VALUE on NO VALUE and will comply with Covid-19 restrictions in place at the time.

    • Suspension and Debarment

      Suspension and Debarment

      The City will not enter into contracts with parties that have been debarred, suspended or excluded from Federal assistance programs per 2 CFR part 180 and part 1532 and 40 CFR part 31.35

      Further, the bidder is required to verify that the bidder, or its principals, as defined at 49 CFR 19.995, or affiliates, as defined at 49 CFR 29.905, are excluded or disqualified as defined at 49 CFR 29.40 and 29.945

      The bidder is required to comply with 49 CFR 29, Subpart C and must include the requirement to comply with 49 CFR 29, Subpart C in any lower tier covered transaction it enters into.

      By signing and submitting its bid or proposal, the bidder or proposer certifies as follows:

      The certification in this clause is a material representation of fact relied upon by the City if it is later determined that the bidder or proposer knowingly rendered an erroneous certification, in addition to remedies available to the City the Federal Government may pursue available remedies, including but not limited to suspension and/or debarment.  The bidder or proposer agrees to comply with the requirements of 49 CFR 29, Subpart C while this offer is valid and throughout the period of any contract that may arise from this offer.  The bidder or proposer further agrees to include a provision requiring such compliance in its lower tier covered transactions.

    • Background Check

      All individuals assigned to the Project site may be required to undergo a background check by Shelton Police Department (SPD). If required, the name and date of the individual must be furnished to the Contractor at least seven (7) calendar days before the individual is to arrive on site. Individuals who have not been approved by the SPD will not be allowed on site. Individuals who are convicted sex offenders, who have committed crimes against minors, or who have been convicted of a serious felony are not permitted on the Project.  Individuals with other offenses will be evaluated by the SPD on a case-by-case basis.  NO FIREARMS OR CONTROLLED SUBSTANCES ARE PERMITTED ON CITY PROPERTY, REGARLDESS IF THE INDIVIDUAL HAS A VALID PERMIT TO CARRY / USE.

    • No Pre-Bid/Proposal Meeting required

      No Pre-Bid/Proposal Meeting required.

    • Term of Engagement

      Contract Period – The agreement shall be for a five-year period and shall become effective immediately upon execution by all parties with implementation of all specified services to take place for the audit of fiscal year ending June 30, 2026. The contract entered into between the City and the firm shall extend for a term through and including the audit for the fiscal year ending June 30, 2030.  The agreement may be extended at the discretion of the Board of Alderman.

       

      Compensation – Compensation for services shall be a fixed price for each year of the five-year term of the agreement. The fixed fee shall include a minimum number of hours to be allocated to the partner-in-charge, supervising manager, and field staff. Upon request, the firm will provide the City with a statement of chargeable hours to substantiate billings. Any annual optional extensions shall be performed at prices to be negotiated before the option is exercised.

    • Description of the Government

       

      1. General

      The auditor’s principal contact with the City of Shelton will be Grace Zweig, Finance Director or a designated representative, who will coordinate the assistance to be provided by the City of Shelton.

       

      B.  Background Information

      The City operates under a Board of Alderman, Representative City Meeting form of government. A City Charter and Code of Ordinances governs the operation of the City. In addition, certain City and Board of Education transactions are governed by the State of Connecticut General Statutes (CGS).

       

      The City serves an area of 31.9 square miles with a population of approximately 40,000. The City of Shelton’s fiscal year begins July 1 and ends on June 30.

       

      The City provides the following services to its citizens:

      Parks and Recreation, Police Protection, Animal Control, Street Lights, Road Repair, Snow Removal, Transfer Station, Recycling Services, Library, Human & Leisure Services, Education and General Government Services. Fire Protection and Ambulance Service are provided by volunteer organizations. The City provides a sanitary sewer system.

       

      The City of Shelton is organized into several departments. All funds are under the administrative control of the Finance Department.

       

      C.    Fund Structure

             The City uses all of the funds included in the budget and the CAFR under general ledger control, and account groups in its financial reporting.

       

      D.   Budgetary Basis of Accounting

             The City prepares its budgets on a basis consistent with generally accepted accounting principles except that

             encumbrances are recognized as a valid and proper charge against an appropriation in the year the purchase order is issued.

       

      E.    Pension Plans

             The City participates in the following pension plans

             1.  All full-time City and Board of Education employees, except for those eligible for participation in the State Teacher’s

                  Retirement System and sworn police officers, participate in a contributory single-employer defined contribution pension

                  plan.

             2.  Sworn police personnel participate in the State of Connecticut Municipal Employee Retirement defined benefit plan.

             3. Certified teachers employed by the Shelton Board of Education are eligible to participate in the State of Connecticut Teachers’ Retirement System. This system is a cost-sharing multi-   employer defined benefit PERS with the State acting as a non-employer contributor, which is administered under the provisions of Chapter 167a of the Connecticut General Statutes.

    • Experience Modification Rating
      The bidder’s Workers Compensation Experience Modification Rating (EMR) must be 1.0 or lower. Bidders with an EMR higher than 1.0 are permitted to submit a bid for this project, however, the City of Shelton reserves the right to reject any or all bids form bidders with an EMR higher than 1.0.  The 1.0 EMR limitation also applies to all lower tier trade subcontractors for this project. 
    • Contract

      Please review and acknowledge in Vendor Questionnaire Section. 

       

      SAMPLE   AGREEMENT

      THIS AGREEMENT, entered into on this _______ day of _______________________, 20 ____ by and between the CITY of Shelton (hereinafter referred to as the “CITY”) and <COMPANY>­­­­ (hereinafter referred to as the “CONTRACTOR’):

      WHEREAS, the CITY desires to retain the services of <CONTRACTOR> to perform any and all services as required and set forth in “City of Shelton <RFP> <RFQ> Bid # <NUMBER> <TITLE>” in accordance with the Contract Documents and Addenda set forth in Schedule A.

      NOW, THEREFORE, CITY and the CONTRACTOR for the consideration of One ($1.00) Dollar and other valuable consideration and under the terms and conditions hereinafter set forth, hereby agree as follows, to wit:

      • The CITY hereby engages the CONTRACTOR and the CONTRACTOR hereby agrees to perform any and all services as required and set forth in “City of Shelton <RFP? <RFQ> Bid # <NUMBER> <TITLE> in accordance with the Contract Documents and Addenda set forth in Schedule A.  
      • Additional work shall be performed by the CONTRACTOR only with the specific authorization of the CITY under a written amendment to this Agreement.
      • The CONTRACTOR covenants and agrees that it will perform its services under this Agreement in accordance with the highest standards and best practices of its trade. 
      • In performing the services required under this Agreement, the CONTRACTOR shall conform to all applicable provisions of Federal, State and local laws and regulations, including all environmental matters. 
      • The CONTRACTOR shall indemnify, defend and save harmless the CITY for any damages, claims, actions and losses arising either directly or indirectly from the work performed by the CONTRACTOR or his subcontractors. The provisions of this paragraph shall survive the expiration or termination of the Agreement and shall in no way be limited by reason of any insurance coverage.
      • The CONTRACTOR shall provide the CITY with evidence of insurance coverage of a type and in the amounts required by the contract documents and naming the CITY as an additional insured if the CITY so requires. All insurance shall be taken out and maintained at no cost or expense to the CITY and the CONTRACTOR shall be responsible for the full amount of any deductible. A Performance Bond and a Payment Bond, each in the amount of $ <AMOUNT> shall be presented to the CITY prior to commencing the performance of any work under this agreement. The Performance Bond shall be released upon the CITY’s final acceptance of the Project.
      •  In providing the services required under this Agreement, the CONTRACTOR shall meet with CITY officials/representatives as often as reasonably necessary and shall be available upon request.
      • The CITY of Shelton may terminate any Contract/Purchase Order at any time for any reason. Said termination shall not give rise to any claim against the CITY for damages or for additional compensation. 
      • Non-appropriation: If the CITY fails to appropriate the funds required by the Agreement or fails for two consecutive months to make the payments required hereunder, the Agreement shall be deemed to be terminated and of no further force and effect, and the CONTRACTOR shall retain all sums previously deposited as liquidated damages, provided the CITY shall pay CONTRACTOR any amounts due for services rendered as of the date of termination.
      • The CITY shall compensate the CONTRACTOR $ <AMOUNT>. 
      • The CONTRACTOR shall not assert any claim arising out of any act or omission by any agent, officer or employee of the CITY in the execution or performance of this Agreement.
      •  The CONTRACTOR shall commence work on this project as directed by the CITY.
      •  All work performed by the CONTRACTOR shall be subject to inspection and acceptance by the CITY.
      • The wages paid on an hourly basis to any mechanic, laborer or workman employed upon the work herein contracted to be done and the amount of payment or contribution paid or payable on behalf of each such employee to any employee welfare fund, as defined in subsection (i) of Section 31-53 of the General Statutes, shall be at a rate equal to the rate customary or prevailing for the same work in the same trade or occupation in the town in which such public work project is being constructed. Any CONTRACTOR who is not obligated by agreement to make payment or contribution on behalf of such employees to any such employee welfare fund shall pay to each employee as part of his wages the amount of payment or contribution for his classification on each pay day.
      • Pursuant to Connecticut General Statutes Section 49-41a, the CONTRACTOR, within thirty (30) days after payment by the CITY, shall pay any amounts due any subcontractor, whether for labor performed or materials furnished, when the labor or materials have been included in a requisition submitted by the CONTRACTOR and paid by the CITY. In addition, the CONTRACTOR shall include in each of its subcontracts a provision requiring each subcontractor to pay any amounts due any of its subcontractors, whether for labor performed or materials furnished, within thirty (30) days after such subcontractor receives a payment from the CONTRACTOR which encompasses labor and materials furnished by such subcontractor.
      • Pursuant to Connecticut General Statutes Section 49-41b, the CITY shall withhold five percent (5%) from any periodic payment or final payment until the work required herein has been completed and accepted by the CITY.
      • The CONTRACTOR acknowledges the execution of the Non-Collusion Affidavit which was submitted as part of the bid documents and reaffirms the statement s provided for therein.
      • The CONTRACTOR agrees that the CITY of Shelton, the State of Connecticut, agencies of the Federal Government, or any other authorized representatives, shall, until the expiration of three (3) years after the final payment under the contract, have access to and the right to examine any directly pertinent books, documents, papers, and records of such CONTRACTOR, involving transactions related to the CONTRACTOR.

      The period of access and examination described above, for records which related to (1) appeals for disputes, (2) litigation of the settlement of claims arising out of the performance of this contract, or (3) costs and expenses in relation to the performance of the contract to which exception has been taken by the CITY, State or Federal government or any of their duly authorized representatives, shall continue until such appeals, litigation, claims or exceptions have been disposed of.

      • Pursuant to Connecticut General Statutes Section 31-52a, in the employment of mechanics, laborers or workmen to perform the work specified herein, preference shall be given to residents of the state who are, and continuously for at least six (6) months prior to the date hereof have been, residents of this state, and if no such person is available, then to residents of other states.

       

      CITY OF SHELTON                                                   COMPANY __________________________

       

      By ___________________________________            By_________________________________

       

      __________Mark A. Lauretti_______________             ___________________________________

                              Mayor                                                              Contractor Title

    • Assistance to be provided to the auditor and report preparation

       

      A.  Statements and Schedules and other pertinent Information to be Prepared by the City of Shelton

            The City staff will prepare or provide the following statements and schedules for the auditor as follows:

       

      • Adjusted trial balance for all funds.
      • Detailed schedules of revenues and expenditures, expenses, accounts payable and receivable, and encumbrances.
      • Detail of balance sheet and subsidiary account activity.
      • Check registers for all funds.
      • Bank reconciliations for all accounts.
      • Detail of capital projects expenditures.
      • Analysis of accounts as requested.
      • Investment activity schedules.
      • Debt Schedules.
      • Fixed asset schedules.
      • Payroll records
      • Tax collection schedules.
      • Schedule of compensated absences.
      • Completed ED-001 and supporting documents.
      • Standard representation letters.
      • Individual fund statements for all funds.
      • Notes to the combined financial statements.
      • Required Supplementary information
      • Management’s discussion and analysis.
      • CAFR statistical tables.
      • Schedule of federal and states assistance.

       

      B. General

           Work space will be provided in close proximity to the financial records.  Telephones and use of a copy and facsimile machines will

           be made available as well as internet access during the engagement. The auditor will be required to provide computer

          equipment and other office materials as needed.

    • Tax Bonds

      All non-resident construction contractors are required to post a Guaranty Bond (Form AU-766) or Cash Bond (Form-Au-72) in the amount required by the State of Connecticut.  This bond will secure payment for applicable taxes payable to the State with regard to the project.

    • Nature of Service Required

      Qualifying Requirements

           Qualified Firm:

           Firms submitting proposals must be qualified to perform independent audits of municipalities of the State of Connecticut. The

           firm must have been engaged during the fiscal year ending June 30, 2025; as independent auditors for the purpose of rendering

           an opinion on the financial statements of a Connecticut municipality with a population of at least 35,000.

       

           Location:

           The auditors must have an office located within the State of Connecticut, and resident staff must be able to offer the full range of

           auditing services required by this Request for Proposals.

       

           Reports:

           Each proposer shall submit copies of at least two Comprehensive Annual Financial Reports issued by Connecticut municipalities

           in which their opinion is contained.

       

           Other:

            Supervisory members of the audit team, including the “in charge” field auditor, should be Certified Public Accountants and have

            a minimum of three (3) years of municipal audit experiencer in the State of Connecticut. The selection personnel intend to

            strongly consider municipal audit experience and certification in evaluating the proposer’s audit team. It is the City’s desire to

            maintain a consistently qualified team during the term of the engagement.

       

            List the current Connecticut municipal clients and the Connecticut clients lost and gained during the calendar year 2025.

       

            The auditor will be entirely responsible for the printing of the 25 CAFRs before December 15th each year for the previous fiscal

            Year. A PDF or similar file of the CAFR that is able to be posted on the City’s Website will be provided to the City at that time.

    • Award Criteria

      Unless stated otherwise, the City intends to award the contract to the lowest responsible firm meeting the City’s specifications, based on the combination of fee, experience, qualifications, and demonstrated ability to perform the work safely and in conformance with all applicable laws and regulations. The City reserves the right to reject any and all bids, or to waive any informality to technicalities of proposals, or to accept any proposal deemed to be in the best interest of the City of Shelton.

      The agreement may not be assigned, transferred or sublet in any manner or portion without the specific prior knowledge and consent to do so by the City. 

    • Auditing Standards to be followed

          To meet the requirements of this request form proposals, the audit shall be performed in accordance with generally accepted

          auditing standards as set forth by the American Institute of Certified Public Accountants, the standards for financial audits set

          forth in the U.S. Comptroller General’s Government Auditing Standards, the provisions of the Single Audit Act of 1984, as

          amended in 1996, the provisions of the U.S. Office of Management and Budget (OMB) Circular A-133, Audits of States, Local

          Governments and Non-profit Organizations, and in conjunction and conformity with the Connecticut Single Audit Act.

    • Reports and Retention

      A. Reports to be Issued

          Following the completion of the audit of the fiscal year’s financial statements, the auditor shall issue, as required by generally

          accepted auditing standards, and Government Auditing standards, OMB Circular a-133 and the Connecticut Single Audit Act,   

          including but not limited to the following:

       

      1. A report on the fair presentation of the financial statements in conformity with generally accepted accounting principles.
      2. A report on compliance and on internal control over financial reporting based on an audit performed in accordance with Government Auditing Standards.
      3. A report on the Schedule of Expenditure of Federal Financial Assistance.
      4. A report on the compliance and internal control over compliance applicable to each major federal award program.
      5. A report on the Supplementary Schedule of State Financial Assistance.
      6. A report on the internal control over compliance in accordance with the State Single Audit Act.
      7. A report on Compliance with the general requirements applicable to state financial assistance programs.
      8. A report on compliance with specific requirements applicable to major state financial assistance programs.

       

         The auditor shall communicate in a letter to the Board of Alderman any reportable conditions found during the audit.  A

         reportable condition shall be defined as a significant deficiency in the design or operation of the internal control structure, which

         could adversely affect the organization’s ability to record, process, summarize, and report financial data consistent with the

         assertions of management in the financial statements.

       

      B. Working Paper Retention and Access to Working Papers

           All working papers and reports must be retained, at the auditor’s expense, for a minimum of (3) three years, unless the firm is

           notified in writing by the City of Shelton of the need to extend the retention period. The auditor will be required to make working

           papers available, upon request by the City of Shelton. In accordance with the requirements of Government Auditing Standards

           and of the Single Audit Act Amendments of 1996, the auditor is required to provide access to the working papers and

           photocopies thereof to a federal agency of the Comptroller General of the United States upon their request for their regulatory

           oversight purposes. If such a request is made, the auditor will inform the Finance Director prior to providing such access.  In

          addition, the firm shall respond to reasonable inquiries of successor auditors and allow successor auditors to review working

          papers relating to matters of continuing accounting significance.

    • Non-Discrimination and Affirmative Action Provisions pursuant to Connecticut General Statutes 4a-60a, as amended

      (A)(1) The contractor agrees and warrants that in the performance of the contract such contractor will not discriminate or permit discrimination against any person or group of persons on the grounds of race, color, religious creed, age, marital status, national origin, ancestry, sex, gender identity or expression, status as a veteran, intellectual disability, mental disability or physical disability, including, but not limited to, blindness, unless it is shown by such contractor that such disability prevents performance of the work involved, in any manner prohibited by the laws of the United States or of the State of Connecticut; and the contractor further agrees to take affirmative action to ensure that applicants with job-related qualifications are employed and that employees are treated when employed without regard to their race, color, religious creed, age, marital status, national origin, ancestry, sex, gender identity or expression, status as a veteran, intellectual disability, mental disability or physical disability, including, but not limited to, blindness, unless it is shown by such contractor that such disability prevents performance of the work involved;

      (2) The contractor agrees, in all solicitations or advertisements for employees placed by or on behalf of the contractor, to state that it is an “affirmative action-equal opportunity employer” in accordance with regulations adopted by the Commission on Human Rights and Opportunities;

      (3) The contractor agrees to provide each labor union or representative of workers with which such contractor has a collective bargaining agreement or other contract or understanding and each vendor with which such contractor has a contract or understanding, a notice to be provided by the Commission on Human Rights and Opportunities advising the labor union or workers' representative of the contractor's commitments under this section, and to post copies of the notice in conspicuous places available to employees and applicants for employment;

      (4) The contractor agrees to comply with each provision of this section and sections 46a-68e and 46a-68f and with each regulation or relevant order issued by said commission pursuant to sections 46a-56, 46a-68e, 46a-68f and 46a-86; and

      (5) The contractor agrees to provide the Commission on Human Rights and Opportunities with such information requested by the commission, and permit access to pertinent books, records and accounts, concerning the employment practices and procedures of the contractor as relate to the provisions of this section and section 46a-56.

      (B) For the purposes of this section, “contract” includes any extension or modification of the contract, “contractor” includes any successors or assigns of the contractor, “marital status” means being single, married as recognized by the state of Connecticut, widowed, separated or divorced, and “mental disability” means one or more mental disorders, as defined in the most recent edition of the American Psychiatric Association's “Diagnostic and Statistical Manual of Mental Disorders”, or a record of or regarding a person as having one or more such disorders. For the purposes of this section, “contract” does not include a contract where each contractor is (1) a political subdivision of the state, including, but not limited to, a municipality, unless the contract is a municipal public works contract or quasi-public agency project contract, (2) any other state, as defined in section 1-267, (3) the federal government, (4) a foreign government, or (5) an agency of a subdivision, state or government described in subdivision (1), (2), (3) or (4) of this subsection.

      (C) For the purposes of this section, “minority business enterprise” means any small contractor or supplier of materials fifty-one per cent or more of the capital stock, if any, or assets of which is owned by a person or persons: (1) Who are active in the daily affairs of the enterprise, (2) who have the power to direct the management and policies of the enterprise, and (3) who are members of a REV. 20220808 minority, as such term is defined in subsection (a) of section 32-9n of the Connecticut General Statutes; and “good faith” means that degree of diligence which a reasonable person would exercise in the performance of legal duties and obligations. “Good faith efforts” shall include, but not be limited to, those reasonable initial efforts necessary to comply with statutory or regulatory requirements and additional or substituted efforts when it is determined that such initial efforts will not be sufficient to comply with such requirements.

      (D) The contractor shall  develop and maintain adequate documentation, in a manner prescribed by the Commission on Human Rights and Opportunities, of its good faith efforts.

      (E) The contractor shall include the provisions of subsections (a) and (b) of this section in every subcontract or purchase order entered into in order to fulfill any obligation of a contract with the state, and in every subcontract entered into in order to fulfill any obligation of a municipal public works contract or contract for a quasi-public agency project, and such provisions shall be binding on a subcontractor, vendor or manufacturer, unless exempted by regulations or orders of the Commission on Human Rights and Opportunities. The contractor shall take such action with respect to any such subcontract or purchase order as the commission may direct as a means of enforcing such provisions, including sanctions for noncompliance in accordance with section 46a56; provided, if such contractor becomes involved in, or is threatened with, litigation with a subcontractor or vendor as a result of such direction by the commission regarding a state contract, the contractor may request the state of Connecticut to enter into any such litigation or negotiation prior thereto to protect the interests of the state and the state may so enter.

    • Term

      Prices shall remain in effect for five (5) years (2026, 2027, 2028, 2029, 2030) following the award of the bid. The City reserves the right to extend this contract an additional two years upon mutual written agreement with the successful bidder. 

    • Time Requirements

       

      A. Schedule for Annual Audit and Pension Plan Audit

          Each of the following should be completed by the auditor no later than the dates indicated.

       

          1. Interim work

              The auditor shall complete interim fieldwork by June 15th

          2. Detailed Audit Plan

               The auditor shall provide the City of Shelton by June 15th both a detailed audit plan and a list of all schedules to be prepared by

               the City of Shelton.

          3. Fieldwork

              The auditor shall complete all fieldwork by October 31st.

          4. Exit conference and Draft Reports

              An exit conference to review all draft CAFR and significant audit findings shall be completed by October 31st.

          5. Draft Comments

              The City of Shelton shall provide the auditors with comments on the Draft report by November 15th.

          6. Final Report

              The auditor shall have final audit report completed by December 15th.

    • Report Submissions

           Copies of all reports shall be addressed to the Board of Alderman. The successful proposer will also submit copies of reports as

           required by state and federal audit requirements.

       

           The submission dates for the various reports to the municipality and the appropriate cognizant agencies as follows:

       

           Comprehensive Annual Financial Report                 December 15th for the preceding fiscal year

           Single Audit Report                                                   December 15th for the preceding fiscal year

           ED001 Certification                                                   Original (September 1), Revised (December 31)

       

         

       The final report and 25 signed copies should be delivered to:

       

       City of Shelton

       Finance Department

       54 Hill Srteet

       Shelton, CT 06484

    Submission Requirements

    • Bid Bond

      Please upload:

      • Bid Bond(s): 
        • No of total bid amount.
    • Certificate of Insurance (required)

      Please upload most current Certification of Insurance meeting the specifications of this bid.

    • Non-Collusion Affidavit (Signed and notarized) (required)

      Please download the below documents, complete, and upload.

    • Bid Proposal Confirmation (required)

      Respondent confirms to provide all documents, provisions, labor, materials, equipment, technical service, insurances, warranties, applicable taxes and licenses, etc., to supply all Items/Services per the specifications of this response, or alternate manufacturers as approved by the City. The Respondent hereby certifies that any and all defects, errors, inconsistencies or omissions of which he/she is aware, either directly or by notification from any sub-bidder or material supplier. 

    • Experience & Client List/References (required)

      Please download the below documents, complete, and please upload:

      • Experience:
        • List of past projects
      • Relevant Client list:
        • List all clients within past 3 years, including names and contact information
    • Qualifications (required)

      Please upload information to demonstrate that your firm is qualified to perform the work requested. 

    • License & Certificate (required)

      Please upload applicable Licenses and Certificates.

    • Review of Sample Agreement (required)

      Confirm you have reviewed the City's Sample Agreement.

    • Please add any additional information you would like for the City to review including Manufacturer's cut-sheets and brochures if applicable.
    • Bid Bond? (required)

      Will this solicitation be of a construction nature and is it anticipated to cost in excess of $100,000?

    • Bid Bond Percentage (required)

      Please enter the percentage amount for your Bid Bond requirement:

    • Pre-Bid/Proposal Meeting? (required)

      Please select the appropriate option for Pre-Bid/Proposal Meeting?

      1. Mandatory Pre-Bid/Proposal Meeting
      2. Optional Pre-Bid/Proposal Meeting
      3. No Pre-Bid/Proposal Meeting required.
    • Electronic Pricing Table (required)

      Would you like to have bidders respond to an electronic pricing table through OpenGov?

      Choose this if:

      1. This is a quote for a finite set of goods or commodities
      2. This is a Construction Bid with a Bid Schedule
      3. Seeking services for hourly rate schedules
    • Municipal Public Works Project (required)

      Will this project use over $150,000 in State funding and be considered a Municipal Public Works Project as defined by the CHRO Commission?

      If yes - STOP and use the CHRO template to complete this bid. 

      If unsure - Bring the question to Purchasing Office for further review.

    • Insurance Requirements (required)

      Is this ITB for the delivery of a product to a City site only?  ie: parts delivery.  A yes will allow for a slight reduction of insurance requirements. 

    • Term (required)

      Do you wish to include a section in Terms & Conditions indicating the expected term?  This section includes the following: 

      Prices shall remain in effect for one (1) year following the award of the bid. The City reserves the right to extend this contract an additional two one-year extensions upon mutual written agreement with the successful bidder. 

    Questions & Answers

    Q (No subject): Approximately how many journal entries did the auditor propose last year? In what areas?

    A: The auditor proposed approximately 35 journal entries last year.The adjustments were proposed in LOCIP, Adult Ed and WPCA.


    Q (No subject): What were the total fees charged for the audit last year? For the EFS? Were there other services performed? What were they and what were the approximate fees?

    A: The total audit fees charged were $54,500 last year. What is EFS? A financial audit and single audit were performed, included in the total audit fees charged.


    Q (No subject): Are there any significant changes in your finances this year from last? (Significant new grants, programs, etc) Are there any significant changes in your finance department this year from last? Are there any significant changes in either of these expected at this time for the next 5 years?

    A: No significant changes in finances this year from last. A revaluation was completed in 2025-2026 year. No significant changes in the finance department from last year. The Finance Director retired June 30, 2025 and the new Finance Director started May 7, 2025. The City doesn't anticipate at this time any more changes in the Finance Dept. or in the finances for the next 5 years.


    Q (No subject): Relating to the fees, does the $54,500 include the BOE portion of the audit? The EFS (Education Financial System) relates to the agreed upon procedures performed for the BOE's EFS, SEECG and PSIS reporting (this was formerly known as the ED001). Was this a separate fee paid for by the BOE?

    A: The $54,500 includes the BOE portion of the audit and EFS agreed upon procedures performed.


    Key dates

    1. April 15, 2026Published
    2. May 14, 2026Responses Due

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    SLED stands for State, Local, and Education. These are solicitations issued by state governments, counties, cities, school districts, utilities, and higher education institutions — as opposed to federal agencies.

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