HomeMy WebLinkAboutRFP - 7130 SALES USE AND LODGING TAX THIRD PARTY AUDITORF6Coltinsrt
;0Purchasinj**---
Financial Services
Purchasing Division
215 N. Mason St. 2nd Floor
PO Box 580
Fort Collins, CO 80522
970.221.6775
970.221.6707
fcgov. com/purchasing
REQUEST FOR PROPOSAL
7130 Sales, Use, and Lodging Tax Third Party Auditor
The City of Fort Collins is soliciting proposals from firms or individuals interested in providing the
services of an auditor pursuant to sections: 25-169 and 25-186 (g) of the Municipal Code of the
City of Fort Collins.
Written proposals, four (4) will be received at the City of Fort Collins' Purchasing Division, 215
North Mason St., 2nd floor, Fort Collins, Colorado 80524. Proposals will be received before
3:00 p.m. (our clock), April 12, 2010. Proposal No. 7130 Sales, Use, and Lodging Tax Third
Party Auditor. If delivered, they are to be sent to 215 North Mason Street, 2nd Floor, Fort
Collins, Colorado 80524. If mailed, the address is P.O. Box 580, Fort Collins, 80522-0580.
Questions concerning the scope of the project should be directed to Project Manager Chuck
Seest, Finance Director, (970) 221-6795.
Questions regarding bid submittal or process should be directed to James B. O'Neill, II, CPPO,
FNIGP, (970)221-6779.
A copy of the Proposal may be obtained as follows:
1. Download the Proposal/Bid from the BuySpeed Webpage,
www.fcgov.com/er)rocurement
2. Come by Purchasing at 215 North Mason St., 2nd floor, Fort Collins, and request
a copy of the Bid.
The City of Fort Collins is subject to public information laws, which permit access to most
records and documents. Proprietary information in your response must be clearly identified and
will be protected to the extent legally permissible. Proposals may not be marked `Proprietary' in
their entirety. Information considered proprietary is limited to material treated as confidential in
the normal conduct of business, trade secrets, discount information, and individual product or
service pricing. Summary price information may not be designated as proprietary as such
information may be carried forward into other public documents. All provisions of any contract
resulting from this request for proposal will be public information.
Sales Prohibited/Conflict of Interest: No officer, employee, or member of City Council, shall have
a financial interest in the sale to the City of any real or personal property, equipment, material,
supplies or services where such officer or employee exercises directly or indirectly any decision -
making authority concerning such sale or any supervisory authority over the services to be
rendered. This rule also applies to subcontracts with the City. Soliciting or accepting any gift,
gratuity favor, entertainment, kickback or any items of monetary value from any person who has
or is seeking to do business with the City of Fort Collins is prohibited.
markups, stated within the Bid Schedule Proposal Form, attached hereto as Exhibit "B",
consisting of two (2) page[s], and incorporated herein by this reference.
Payment shall be made by the City only upon acceptance of the work by the City and upon the
Service Provider furnishing satisfactory evidence of payment of all wages, taxes, supplies and
materials, and other costs incurred in connection with the performance of such work.
9. Liquidated Damages. OWNER and CONTRCTOR recognize that time is of the
essence of this Agreement and that OWNER will suffer financial loss if the Work is not
completed within the times specified in the work order, plus any extensions thereof allowed in
accordance with Article 12 of the General conditions. They also recognize the delays, expenses
and difficulties involved in proving in a legal proceeding the actual loss suffered by OWNER if
the Work is not completed on time. Accordingly instead of requiring any such proof, OWNER
and CONTRACTOR agree that as liquidated damages for delay (but not as penalty)
CONTRACTOR shall pay OWNER the amount set forth in each Work Order.
10. City Representative. The City's representative will be shown on the specific
Work Order and shall make, within the scope of his or her authority, all necessary and proper
decisions with reference to the work requested. All requests concerning this Agreement shall
be directed to the City Representative.
11. Independent Contractor. It is agreed that in the performance of any services
hereunder, the Service Provider is an independent contractor responsible to the City only as to
the results to be obtained in the particular work assignment and to the extend that the work shall
be done in accordance with the terms, plans and specifications furnished by the City.
12. Personal Services. It is understood that the City enters into the Agreement
based on the special abilities of the Service Provider and that this Agreement shall be
considered as an agreement for personal services. Accordingly, the Service Provider shall
STD SA WO rev03/10 10
neither assign any responsibilities nor delegate any duties arising under the Agreement without
the prior written consent of the city.
13. Acceptance Not Waiver. The City's approval or acceptance of, or payment for
any of the services shall not be construed to operate as a waiver of any rights under the
Agreement or of any cause of action arising out of the performance of this Agreement.
14. Warranty.
a. Service Provider warrants that all work performed hereunder shall be
performed with the highest degree of competence and care in accordance with accepted
standards for work of a similar nature.
b. Unless otherwise provided in the Agreement, all materials and equipment
incorporated into any work shall be new and, where not specified, of the most suitable grade of
their respective kinds for their intended use, and all workmanship shall be acceptable to City.
C. Service Provider warrants all equipment, materials, labor and other work,
provided under this Agreement, except City -furnished materials, equipment and labor, against
defects and nonconformances in design, materials and workmanship/workwomanship for a
period beginning with the start of the work and ending twelve (12) months from and after final
acceptance under the Agreement, regardless whether the same were furnished or performed by
Service Provider or by any of its subcontractors of any tier. Upon receipt of written notice from
City of any such defect or nonconformances, the affected item or part thereof shall be
redesigned, repaired or replaced by Service Provider in a manner and at a time acceptable to
City.
15. Default. Each and every term and condition hereof shall be deemed to be a
material element of this Agreement. In the event either party should fail or refuse to perform
according to the terms of this agreement, such party may be declared in default thereof.
STD SA WO rev03/10 11
16. Remedies. In the event a party has been declared in default, such defaulting
party shall be allowed a period of ten (10) days within which to cure said default. In the event
the default remains uncorrected, the party declaring default may elect to (a) terminate the
Agreement and seek damages; (b) treat the Agreement as continuing and require specific
performance; or (c) avail himself of any other remedy at law or equity. If the non -defaulting
party commences legal or equitable actions against the defaulting party, the defaulting party
shall be liable to the non -defaulting party for the non -defaulting party's reasonable attorney fees
and costs incurred because of the default.
17. Binding Effect. This writing, together with the exhibits hereto, constitutes the
entire agreement between the parties and shall be binding upon said parties, their officers,
employees, agents and assigns and shall inure to the benefit of the respective survivors, heirs,
personal representative, successors and assigns of said parties.
18. Indemnity/Insurance.
a. The Service Provider agrees to indemnify and save harmless the City, its
officers, agents and employees against and from any and all actions, suits, claims, demands or
liability of any character whatsoever, brought or asserted for injuries to or death of any person or
persons, or damages to property arising out of, result from or occurring in connection with the
performance of any service hereunder.
b. The Service Provider shall take all necessary precautions in performing the
work hereunder to prevent injury to persons and property.
c. Without limiting any of the Service Provider's obligations hereunder, the
Service Provider shall provide and maintain insurance coverage naming the City as an
additional insured under this Agreement of the type and with the limits specified within Exhibit
"D", consisting of ( ) page[s], attached hereto and incorporated herein by this
STD SA WO rev03/10 12
reference. The Service Provider before commencing services hereunder, shall deliver to the
City's Director of Purchasing and Risk Management, P. O. Box 580, Fort Collins, Colorado
80522 one copy of a certificate evidencing the insurance coverage required from an insurance
company acceptable to the city.
19. Entire Agreement. This Agreement, along with all Exhibits and other documents
incorporated herein, shall constitute the entire Agreement of the parties. Covenants or
representations not contained in this Agreement shall not be binding on the parties.
20. Law/Severability. This Agreement shall be governed in all respect by the laws of
the State of Colorado. In the event any provision of this Agreement shall be held invalid or
unenforceable by any court of competent jurisdiction such holding shall not invalidate or render
unenforceable any other provision of this Agreement.
21. Prohibition Against Employing Illegal Aliens. Pursuant to Section 8-17.5-101,
C.R.S., et. seq., Service Provider represents and agrees that:
a. As of the date of this Agreement:
1. Service Provider does not knowingly employ or contract with an illegal
alien who will perform work under this Agreement; and
2. Service Provider will participate in either the e-Verify program created
in Public Law 208, 104th Congress, as amended, and expanded in Public Law 156, 108th
Congress, as amended, administered by the United States Department of Homeland Security
(the "e-Verify Program") or the Department Program (the "Department Program"), an
employment verification program established pursuant to Section 8-17.5-102(5)(c) C.R.S. in
order to confirm the employment eligibility of all newly hired employees to perform work under
this Agreement.
b. Service Provider shall not knowingly employ or contract with an illegal
alien to perform work under this Agreement or knowingly enter into a contract with a
subcontractor that knowingly employs or contracts with an illegal alien to perform work under
this Agreement.
STD SA WO rev03/10 2
C. Service Provider is prohibited from using the e-Verify Program or
Department Program procedures to undertake pre -employment screening of job applicants
while this Agreement is being performed.
If Service Provider obtains actual knowledge that a subcontractor
performing work under this Agreement knowingly employs or contracts with an illegal alien,
Service Provider shall:
Notify such subcontractor and the City within three days that
Service Provider has actual knowledge that the subcontractor is employing or contracting with
an illegal alien; and
2. Terminate the subcontract with the subcontractor if within three
days of receiving the notice required pursuant to this section the subcontractor does not cease
employing or contracting with the illegal alien; except that Service Provider shall not terminate
the contract with the subcontractor if during such three days the subcontractor provides
information to establish that the subcontractor has not knowingly employed or contracted with
an illegal alien.
e. Service Provider shall comply with any reasonable request by the
Colorado Department of Labor and Employment (the "Department') made in the course of an
investigation that the Department undertakes or is undertaking pursuant to the authority
established in Subsection 8-17.5-102 (5), C.R.S.
If Service Provider violates any provision of this Agreement pertaining to
the duties imposed by Subsection 8-17.5-102, C.R.S. the City may terminate this Agreement. If
this Agreement is so terminated, Service Provider shall be liable for actual and consequential
damages to the City arising out of Service Provider's violation of Subsection 8-17.5-102, C.R.S.
g. The City will notify the Office of the Secretary of State if Service Provider
violates this provision of this Agreement and the City terminates the Agreement for such breach.
22. Special Provisions. [Optional] Special provisions or conditions relating to the
services to be performed pursuant to this Agreement are set forth in Exhibit , consisting of
) page[s], attached hereto and incorporated herein by this reference.
STD SA WO rev03/10
CITY OF FORT COLLINS, COLORADO
a municipal corporation
By:
James B. O'Neill II, CPPO
Director of Purchasing and Risk Management
Date:
ATTEST:
City Clerk
APPROVED AS TO FORM:
Assistant City Attorney
[INSERT CORPORATIONS NAME] or
[Insert Partnership name] or
[Insert individual's name]
Doing business as [Insert name of business]
By:
Print Name
Title
Corporate President or Vice President
Date:
ATTEST
Corporate Secretary
STD SA WO rev03/10
(Corporate Sea[)
EXHIBIT "A"
WORK ORDER FORM
PURSUANT TO AN AGREEMENT BETWEEN
THE CITY OF FORT COLLINS
AND
DATED:
Work Order Number:
Purchase Order Number:
Project Title:
Commencement Date:
Completion Date:
Maximum Fee: (time and reimbursable direct costs):
Project Description:
Scope of Services:
Professional agrees to perform the services
identified above and on the attached forms in
accordance with the terms and conditions
contained herein and in the Professional
Services Agreement between the parties. In
the event of a conflict between or ambiguity in
the terms of the Professional Services
Agreement and this work order (including the
attached forms) the Professional Services
Agreement shall control.
The attached forms consisting of (_)
pages are hereby accepted and incorporated
herein, by this reference, and Notice to
Proceed is hereby given.
User Acceptance
City of Fort Collins
By:
Date:
By:
Director of Purchasing and Risk Management
(over $60,000.00)
Date:
SA rev07/08
EXHIBIT B
INSURANCE REQUIREMENTS
1. The Service Provider will provide, from insurance companies acceptable to the City, the
insurance coverage designated hereinafter and pay all costs. Before commencing work under
this bid, the Service Provider shall furnish the City with certificates of insurance showing the
type, amount, class of operations covered, effective dates and date of expiration of policies, and
containing substantially the following statement:
"The insurance evidenced by this Certificate will not be cancelled or materially altered,
except after ten (10) days written notice has been received by the City of Fort Collins."
In case of the breach of any provision of the Insurance Requirements, the City, at its option,
may take out and maintain, at the expense of the Service Provider, such insurance as the City
may deem proper and may deduct the cost of such insurance from any monies which may be
due or become due the Service Provider under this Agreement. The City, its officers, agents
and employees shall be named as additional insureds on the Service Provider's general liability
and automobile liability insurance policies for any claims arising out of work performed under
this Agreement.
2. Insurance coverages shall be as follows:
A. Workers' Compensation & Employer's Liability. The Service Provider shall
maintain during the life of this Agreement for all of the Service Provider's employees
engaged in work performed under this agreement:
Workers' Compensation insurance with statutory limits as required by
Colorado law.
2. Employer's Liability insurance with limits of $100,000 per accident,
$500,000 disease aggregate, and $100,000 disease each employee.
B. Commercial General & Vehicle Liability. The Service Provider shall maintain
during the life of this Agreement such commercial general liability and automobile liability
insurance as will provide coverage for damage claims of personal injury, including
accidental death, as well as for claims for property damage, which may arise directly or
indirectly from the performance of work under this Agreement. Coverage for property
damage shall be on a "broad form" basis. The amount of insurance for each coverage,
Commercial General and Vehicle, shall not be less than $500,000 combined single limits
for bodily injury and property damage.
In the event any work is performed by a subcontractor, the Service Provider shall be
responsible for any liability directly or indirectly arising out of the work performed under
this Agreement by a subcontractor, which liability is not covered by the subcontractor's
insurance.
Collusive or sham proposals: Any proposal deemed to be collusive or a sham proposal will be
rejected and reported to authorities as such. Your authorized signature of this proposal assures
that such proposal is genuine and is not a collusive or sham proposal.
The City of Fort Collins reserves the right to reject any and all proposals and to waive any
irregularities or informalities.
Sincerely,
James B. O'Neill II, CPPO, FNIGP
Director of Purchasing & Risk Management
where renewal is a way of life
REQUEST FOR PROPOSAL
7130 Sales, Use, and Lodging Tax Third Party Auditor
The City of Fort Collins is soliciting proposals from firms or individuals interested in providing the
services of an auditor pursuant to sections: 25-169 and 25-186 (g) of the Municipal Code of the
City of Fort Collins. The Code gives the Financial Officer authority to conduct an audit of the
books and records of the taxpayer to determine the exact amount of tax due. The Code defines
Financial Officer as "the Financial Officer of the City of Fort Collins or such other person
designated by the municipality; "Financial Officer" shall also include such person's designee."
Services Required
Contact taxpayers to perform sales, use, and lodging tax audits. Review and analyze taxpayers
accounting records to determine accuracy, completeness, and compliance with the City's sales
use, and lodging tax ordinances.
Compile and prepare complete audit reports, which include audit procedures performed, audit
working papers, operating reports and correspondence regarding the sales and use tax audits.
Time Commitment
The time commitment would be based on the complexity and size of the audit.
It can range from 15 hours up to 150 hours. The City would discuss audits with the selected
professional to arrive at an estimate. The City would also review the hours billed for
reasonableness based on the City's experience of audits of the same size.
Qualifications
• Does not regularly represent clients engaged in business within Larimer County.
• Sales, use, and lodging tax knowledge necessary.
• Ability to learn, interpret, understand, and make decisions based on Chapter 25 of the
Municipal Code.
• Ability to establish and maintain effective working relationships with City staff, taxpayers
and their representatives.
• Ability to communicate effectively, both orally and in writing with City staff and taxpayers.
• Ability to read and comprehend detailed documents.
• Ability to work well under pressure and deal with stressful situations and conflict with
confidence and in a tactful manner.
Submittal
Firms and individuals interested in providing the services as a hearings officer should submit:
• Letter of interest
• Resume outlining qualifications
• Submit a summary of hourly/daily rates and charges to perform audits.
2/9/00
DIVISION 6. ENFORCEMENT
Sec. 25-169. Investigation of records relating to taxes.
For the purpose of ascertaining the correctness of a return, or for the purpose of determining the
amount of tax due from any person, whether licensed under this Article or not, the Financial
Officer may hold investigations, including audits, and hearings concerning any matters covered
by this Article, and may examine any relevant books, papers, records or memoranda of any
such person and may require the attendance of such person, or any officer or employee of such
person, or of any person having knowledge of transactions involved, and may take testimony
and proof of the information. The Financial Officer shall have the power to administer oaths to
such persons.
(Code 1972, § 104-32)
Sec. 25-186. Failure to make return; estimate of
(g) The Financial Officer may, at any time witl
due, conduct an audit of the books and recorc
amount of tax due and charge the taxpayer fo
the amount previously paid, whether such am
the taxpayer or a notice of determination, ass,
notices; appeal; audit. t°
three (3) years of the date the tax was
of the taxpayer to determine the exact
any amount found to be due in excess of
unt was paid pursuant to a return filed by
;sment and demand for payment.
(Code 1972, § 104-36; Ord. No. 132, 1991, § 24, 11-19-91)
2/9/00
Review and Assessment
Professional firms will be evaluated on the following criteria. These criteria will be the basis for
review of the written proposals and interview session; however selection may be made from
written responses.
The rating scale shall be from 1 to 5, with 1 being a poor rating, 3 being an average rating, and
5 being an outstanding rating.
WEIGHTING
FACTOR
QUALIFICATION
STANDARD
2.0
Scope of Proposal
Does the proposal show an understanding of the
project objective, methodology to be used and
results that are desired from the project?
2.0
Assigned Personnel
Do the persons who will be working on the project
have the necessary skills? Are sufficient people of
the requisite skills assigned to the project?
1.0
Availability
Can the work be completed in the necessary time?
Can the target start and completion dates be met?
Are other qualified personnel available to assist in
meeting the project schedule if required? Is the
project team available to attend meetings as
required by the Scope of Work?
1.0
Motivation
Is the firm interested and are they capable of doing
the work in the required time frame?
2.0
Cost and
Do the proposed cost and work hours compare
Work Hours
favorably with the project Manager's estimate? Are
the work hours presented reasonable for the effort
required in each project task or phase?
2.0
Firm Capability
Does the firm have the support capabilities the
assigned personnel require? Has the firm done
previous projects of this type and scope?
2/9/00
Reference evaluation (Top Ranked Firm)
The project Manager will check references using the following criteria. The evaluation rankings
will be labeled Satisfactory/Unsatisfactory.
QUALIFICATION
STANDARD
Overall Performance
Would you hire this Professional again? Did
they show the skills required by this project?
Timetable
Was the original Scope of Work completed
within the specified time? Were interim
deadlines met in a timely manner?
Completeness
Was the Professional responsive to client
needs; did the Professional anticipate
problems? Were problems solved quickly and
effectively?
Budget
Was the original Scope of Work completed
within the project budget?
Job Knowledge
a) If a study, did it meet the Scope of Work?
b) If Professional administered a construction
contract, was the project functional upon
completion and did it operate properly?
Were problems corrected quickly and
effectively?
STD SA WO rev03/10
SERVICES AGREEMENT
WORK ORDER TYPE
THIS AGREEMENT made and entered into the day and year set forth below, by and between
THE CITY OF FORT COLLINS, COLORADO, a Municipal Corporation, hereinafter referred to
as the "City" and hereinafter referred to as "Service Provider".
WITNESSETH:
In consideration of the mutual covenants and obligations herein expressed, it is agreed by and
between the parties hereto as follows:
1. Services to be Performed.
a. This Agreement shall constitute the basic agreement between the parties for
services for . The conditions set forth herein shall apply to all services performed by the
Service Provider on behalf of the City and particularly described in Work Orders agreed upon in
writing by the parties from time to time. Such Work Orders, a sample of which is attached
hereto as Exhibit "A", consisting of ( )page(s) and incorporated herein by this
reference, shall include a description of the services to be performed, the location and time for
performance, the amount of payment, any materials to be supplied by the City and any other
special circumstances relating to the performance of services. No work order shall exceed
$ . The only services authorized under this agreement are those which are performed
after receipt of such Work Order, except in emergency circumstances where oral work requests
may be issued. Oral requests for emergency actions will be confirmed by issuance of a written
Work Order within two (2) working days.
b. The City may, at any time during the term of a particular Work Order and
Without invalidating the Agreement, make changes within the general scope of the particular
services assigned and the Service Provider agrees to perform such changed services.
STD SA WO rev03/10 7
2. Changes in the Work. The City reserves the right to independently bid any
services rather than issuing work to the Service Provider pursuant to this Agreement. Nothing
within this Agreement shall obligate the City to have any particular service performed by the
Service Provider.
3. Time of Commencement and Completion of Services. The services to be
performed pursuant to this Agreement shall be initiated as specified by each written Work Order
or oral emergency service request. Oral emergency service requests will be acted upon without
waiting for a written Work Order. Time is of the essence.
4. Contract Period {Option 11 This Agreement shall commence upon the date of
execution shown on the signature page of this Agreement and shall continue in full force and
effect for one (1) year, unless sooner terminated as herein provided. In addition, at the option of
the city, the Agreement may be extended for an additional period of one (1) year at the rates
provided with written notice to the professional mailed no later than 90 days prior to contract
end.
4. Contract Period. {Option 2] This Agreement shall commence 200
and shall continue in full force and effect until , 200 , unless sooner terminated as
herein provided. In addition, at the option of the City, the Agreement may be extended for
additional one year periods not to exceed ( ) additional one year periods. Renewals
and pricing changes shall be negotiated by and agreed to by both parties. The Denver Boulder
Greeley CPIU published by the Colorado State Planning and Budget Office will be used as a
guide. Written notice of renewal shall be provided to the Service Provider and mailed no later
than 90 days prior to contract end.
5. Delay. If either party is prevented in whole or in part from performing its
obligations by unforeseeable causes beyond its reasonable control and without is fault or
negligence, then the party so prevented shall be excused from whatever performance is
STD SA WO rev03/10 8
prevented by such cause. To the extent that the performance is actually prevented, the Service
Provider must provide written notice to the City of such condition within fifteen (15) days from
the onset of such condition.
6. Early Termination by City/Notices. Notwithstanding the time periods contained
herein, the City may terminate this Agreement at any time without cause by providing written
notice of termination to the Service Provider. Such notice shall be mailed at least fifteen (15)
days prior to the termination date contained in said notice unless otherwise agreed in writing by
the parties. All notices provided under this Agreement shall be effective when mailed, postage
prepaid and sent to the following address:
City
City of Fort Collins
Attn:
PO Box 580
Fort Collins, CO 80522
Service Provider
In the event of early termination by the City, the Service Provider shall be paid for services
rendered to the termination date, subject only to the satisfactory performance of the Service
Provider's obligations under this Agreement. Such payment shall be the Service Provider's
sole right and remedy for such termination.
7. Contract Sum. This is an open-end indefinite quantity Agreement with no fixed
price. The actual amount of work to be performed will be stated on the individual Work Orders.
The City makes no guarantee as to the number of Work Orders that may be issued or the actual
amount of services which will in fact be requested.
8. Payments.
a. The City agrees to pay and the Service Provider agrees to accept as full
payment for all work done and all materials furnished and for all costs and expenses incurred in
performance of the work the sums set forth for the hourly labor rate and material costs, with
STD SA WO rev03/10 9