City of Lowell

Purchasing Department

City Hall

375 Merrimack Street, Room 60

Lowell, Massachusetts 01852

Project Name: Auditing Services

RFP No.: 26-83

Date: June 8, 2026

Buyer: P. Michael Vaughn

Tel. No.: 978-970-4110

Fax No.: 978-970-4114

Email: pmvaughn@lowellma.gov

The City of Lowell is seeking proposals to provide Auditing Services from a qualified and experienced firm. The technical section of this RFP explains the proposal requirements.

In One Sealed Envelope: include one original and one (1) electronic copy of the technical proposal marked "Proposal RFP26-83 Auditing Services" and One Sealed Envelope: include one original price proposals marked "Price Proposal RFP26-83 Auditing Services". (Note: If price proposal is included in the non-price envelope, the proposal will be automatically disqualified.)

DUE DATE

Sealed proposals are due and will not be publicly opened on: Tuesday June 23, 2026 at City Hall in the Purchasing Department, Room 60, 375 Merrimack Street, Lowell, MA 01852, at 11:00 AM, EST/EDST, for the work described herein. BIDDERS ARE REQUIRED TO SUBMIT A BID INCLUDING ALL BID FORMS CONTAINED IN THIS PACKAGE. DO NOT REMOVE PAGES.

APPROPRIATION CONTINGENCY

If the City fails to appropriate operating funds, or if funds are not otherwise made available for the continued performance for any fiscal period of this Contract succeeding the first fiscal period, this Contract shall be cancelled automatically as of the beginning of the fiscal year for which funds were not appropriated. The City’s fiscal year begins July 1st.

QUESTIONS

Any questions that prospective bidders may have on the City’s financial systems or any details of this request for proposal may be directed to P. Michael Vaughn, Chief Procurement Officer at pmvaughn@lowellma.gov

QUESTIONS

Any questions that prospective bidders may have on the City's financial systems or any details of this request for proposal may be directed to the City of Lowell Purchasing Department at purchasing@lowellma.gov. Technical questions regarding the scope of audit services may be directed to the City Auditor's Office at auditor@lowellma.gov.

GENERAL CONDITIONS

The City of Lowell, Massachusetts invites qualified, independent Certified Public Accountants, licensed to practice in the Commonwealth of Massachusetts, to submit written fixed fee proposals to conduct an annual independent audit of its financial statements in accordance with US General Accounting Office's (GAO) Government Auditing Standards, the provisions of the federal Single Audit Act as amended 1996, Office of Management and Provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and any other applicable state and federal requirements.

The City hereby requests competitive sealed bids for these independent financial audit services for the fiscal years ending June 30, 2027, June 30, 2028, and June 30, 2029, with the option to extend for two (2) subsequent fiscal years (FY2030 and FY2031). The quoted fee shall be all-inclusive for all required services.

This contract will be awarded to the respondent offering the most advantageous proposal, taking into consideration all evaluation criteria as well as price.

As a Gateway City with a population exceeding 115,000, Lowell operates a complex financial structure managing multiple enterprise funds, substantial federal grant allocations, and urban redevelopment initiatives. The selected firm must demonstrate experience with large Massachusetts municipal clients, Department of Revenue (DOR) guidelines, and Government Auditing Standards. Crucially, the firm must guarantee the staffing capacity required to deliver final, completed audits within the strict timelines necessary for timely disclosure, state certification of Free Cash and federal compliance.

The City maintains its general ledger in accordance with the Uniform Municipal Accounting System established by the Massachusetts Department of Revenue, Bureau of Accounts. The modified accrual basis of accounting is followed by governmental funds. The City maintains its enterprise funds on an accrual basis.

The City's financial software is Tyler Technologies' MUNIS; a comprehensive Enterprise Resource Planning (ERP) software designed specifically for the public sector. It integrates financial management, human resources, payroll and procurement into a single cohesive system. Many source documents including contracts, paid invoices and payroll are scanned and retained within this system.

CONDITIONS, REQUIREMENTS AND COVENANTS

PROJECT DOCUMENTS

Article 1. Acceptance or Rejection of Bids

The Purchasing Agent reserves the right to reject any or all bids and to accept any bid, in whole or in part which it considers to serve the best interest of the City of Lowell.

Any bid which is not according to prescribed form, not properly signed, or otherwise contrary to instructions may be rejected by the Purchasing Department.

All bids received by the Purchasing Department will be stamped in when received and said stamp shall indicate the time and date of receipt. All bids received will be publicly opened and read in the Purchasing Department at date and time shown above.

NO BID WILL BE ACCEPTED AFTER TIME AND DATE SPECIFIED.

Article 2. Identification of Sealed Envelopes

Bids shall be placed in sealed envelopes that are marked on the outside with the name and address of the bidder, the title of the project and the scheduled date for the opening of bids. No responsibility will be attached to the City of Lowell or the Purchasing Department for the premature opening of any bid that is not properly identified.

Article 3. Certified Check and/or Performance/Payment Bond

A certified check made payable to the "City of Lowell" in the amount of 0% must accompany this bid. Bid bonds are acceptable.

A performance bond in the amount of 0% of the total dollar award is required prior to contract execution.

A payment bond in the amount of 0% of the total dollar award is required prior to contract execution.

Article 4. Mailing of Bids

Bids which are mailed should be addressed to the Purchasing Department at 375 Merrimack St., Lowell, MA 01852.

Article 5. Bid Forms

It is advisable that bids be submitted on appropriate Bid Forms prepared by the Purchasing Department in order to avoid errors, misconception or ambiguities in reference to the Project Documents.

Article 6. Possible Discrepancies in Specifications

Any inadvertent errors, omissions or discrepancies in the applicable specifications should be brought to the attention of the Purchasing Agent who shall then send written instructions to all bidders in order to effect the correction and clarification of the Project Documents. Failure of any bidder to receive any such addendum shall NOT relieve the bidder from any obligation under his bid as submitted.

Article 7. Waiver Of Informalities, Deviations, Mistakes, And Matters Of Form

The City reserves the right to waive any informalities, deviations, mistakes, and matters of form rather than substance of the bid documents, which can be waived or corrected without prejudice to the Bidder. No officer or agent of the City is authorized to waive this reservation.

Article 8. General Bidding Instructions

Within any context of specifications wherein the item required is defined by using a particular trade name, or by the designation of a specific manufacturer, or by reference to a Dealer's catalogue, the phrase "or approved equal" is not intended to exclude the consideration of other products. Any consideration of an "approved equal", however, will be predicted on the basis that such an item is of equal value in terms of physical attributes, durability, and functional use. The final decision concerning the acceptability of any equipment item shall rest with the Purchasing Agent.

(a) Any clarification of specifications requested by bidders must be in writing addressed to the Purchasing Agent and received no later than ten (10) working days prior to the bid opening in order to be acknowledged.

(b) Bidders must state the name of the firm and the qualifications of all key professional staff who will be assigned to the engagement.

(c) All prices to be firm.

(d) All bidders must clearly state their terms of sale and maximum delivery time after receipt of order (ARO).

(e) All bidders must clearly state the terms and conditions of any warranty and guarantee applicable to the services.

(f) Any deviations from specifications must be clearly listed on the bid sheet.

(g) All bids must be totaled and where indicated, please list unit cost and total price for each service item. Awards will be made to the most advantageous responsive bidder.

(h) Proposals shall be type-written or submitted electronically as specified. Erasures on bids will not be considered.

(i) Conditional bids will not be accepted by the Purchasing Agent.

Article 9. Requirements of City Departments

The actual requirements of the City Departments shall govern the actual amount delivered under a contract to be drawn and entered into between bidder and the City of Lowell, Purchasing Agent and approved by the City Auditor as to the availability of appropriation to pay for the services to be furnished under the Contract aforesaid, shall be made a part of said Contract.

Article 10. Discount

In determining the amount of any bid, a discount is in the amount of 1% or more City pay day.

Article 11. Taxes

The City of Lowell is exempt from payments of Federal Excise Taxes and Massachusetts Sales Tax, and the attention of all bidders is invited to this fact. The City will furnish to successful bidders properly executed tax exemption certificates upon request. Such taxes should not be included in bid prices.

Article 12. Contractor's Responsibility for Specifications

Any measurements, calculations or estimates included herein are believed to be correct, but each bidder should conduct a thorough examination of the project themselves, since no allowance will be made because of any inaccuracy that inadvertently appears within the context of the Bid Documents. The failure of any bidder to acquaint themselves with conditions as they actually exist shall not relieve them from any obligations and responsibilities inherent within Bid Documents.

Article 13. Contractor's Liability Insurance

(j) Workers' Compensation Insurance: The Contractor shall take out and maintain during the life of this Contract adequate Workers' Compensation Insurance for all employees assigned to the project in the manner and to the extent provided for in Chapter 152 of the General Laws and the amendments thereto.

(k) Public Liability Insurance: The Contractor shall take out and maintain during the life of this Contract (1) Bodily Injury Insurance which includes coverage for accidental death and (2) Property Damage Insurance. The Contractor further agrees to indemnify and save the Owner harmless from any responsibility arising under the context of the aforesaid paragraphs.

(l) Approval of Certificate and Evidence of Compliance: A true copy of a properly endorsed Insurance Certificate, issued by a company or companies duly licensed and authorized by the Commonwealth of Massachusetts, shall be submitted to the Purchasing Agent as evidence of compliance with the requirements of the preceding paragraphs prior to the commencement of any work herein specified.

Article 14. Breach of Contract

If at any time the Contractor is unable to furnish services as ordered by the City, the City may obtain such services from such places as are available, and the Contractor shall pay to the City all expense incurred above the contract price.

Article 15. Signatures on the Bid Forms

If a bid is submitted by an individual, the full name and post address of this person shall be designated. If a bid is submitted by a firm, partnership or corporation, it shall be signed by the person having the legal authority to execute such a document on behalf of the bidder; the individual signing the bid form shall then indicate their title or position in addition to the full name and address of the firm, partnership or corporation (certification attached – form D).

Article 16. Guarantee

The bidder to whom a contract is awarded guarantees to the City of Lowell all professional services and workmanship for the duration of the contract and shall promptly remedy any deficiencies identified without additional cost to the City.

Article 17. Withholding of Contract Award

The Purchasing Agent reserves the right to withhold the awarding of any contract under its jurisdiction when the bidder is unable to furnish satisfactory evidence of adequate ability, experience and/or capital to execute the completion of a project in accordance with the prescribed requirements and specifications.

Article 18. Modifications

This Agreement can only be modified by a written agreement duly signed by persons authorized to sign agreements on behalf of the Contractor and of the City. Any variance from the terms and conditions of this Agreement or any order or other written notification given by either Party to the other that is not duly authorized shall have no force or effect.

Article 19. Change Order

The City may, at any time throughout the Term of the Agreement or any extensions thereof, issue a written Change Order requiring the Contractor to make changes within the general scope of the Agreement that may include additions, modifications, and improvements to the services. A Change Order shall not modify the overall purpose of this Agreement. No change order can exceed twenty-five (25) percent of the total price.

The Contractor may, at any time, propose in writing to the City for acceptance or denial, modifications to the Contract documents, which will benefit the City. The City shall review the Contractor's proposal and may request such modifications. Denial of a proposed modification shall neither provide the Contractor with any basis for a claim for damages nor release the Contractor from contractual responsibilities.

If the Change Order issued by the City causes an increase or decrease in the Contractor's cost to provide the services and/or requires a change to the schedule that, in the City's reasonable discretion, is determined to be necessary, an equitable adjustment will be made and incorporated into this Agreement.

Change Order Notice. Upon receipt of a Change Order issued by the City, the Contractor shall within ten (10) business days of receipt of the Order give written notice (including preliminary cost and time estimates) to the City stating the Change Order to be either an alteration to, deviation from, addition to, or deletion from the Contract. Within thirty (30) days of receipt of the Order or other time period mutually agreed to by the City and the Contractor, the Contractor shall submit a detailed Change Order proposal, which includes the following information: description of change and details of work to be done; detailed cost and pricing data; and the Contractor's statement of additional time including a detailed schedule analysis identifying which schedule activities and key milestones are impacted.

Change Order Authorization. The Contractor shall not proceed with any Change Order work until the City gives written authorization. All Change Orders shall be executed in accordance with the terms and conditions of the Contract.

Article 20. Compliance with Laws, By-Laws and Regulations

The Contractor shall keep fully informed and shall comply with the provisions of applicable federal, state, and municipal laws, rules, and regulations that in any manner regulate the Contractor's performance of this Contract and those engaged or employed with the services herein described. The Contractor shall indemnify, protect, defend, and save harmless the City and its officers, agents and employees harmless from all fines, penalties, and liabilities imposed upon the City under any such laws, rules, and regulations by any public agency, authority or court having jurisdiction over the parties hereto when the imposition of same is attributable to the failure of the Contractor to comply with its obligations in this regard.

Article 21. Permits and Licenses

The Contractor shall maintain at its own expense all professional licenses and certifications required for the lawful prosecution of the services, including CPA licensure in the Commonwealth of Massachusetts.

Article 22. Payment Schedule

Bills in triplicate for the amount of services furnished by the successful bidder under the contract to be entered into should be submitted in accordance with the billing cycle and payment terms stated in the proposal. Payment will be made on the twentieth day of the month following receipt of a proper invoice, except that where a discount is conditioned in the bid, the successful bidder agrees to submit bills in sufficient time for such discount to be taken advantage of by the City.

Article 23. Assignment

Neither the Contract nor any interest herein shall be assigned, pledged or otherwise transferred by the Contractor without the written consent of the City, except in the case of a transfer of all or substantially all of the Contractor's assets provided that all obligations of this Contract are assumed by the controlling entity. If the Contractor makes any such assignment, pledge or other transfer without the written consent of the City, the Contract shall be voidable at the election of the City.

Article 24. No Waiver

None of the provisions of this Agreement, unless otherwise specified, shall be considered waived by either party hereto unless such waiver is in writing and signed by both parties. No such waiver shall be construed as a modification of any of the provisions of this Agreement or as a waiver of any past or future default or breach hereof, except as expressly stated in such waiver.

Article 25. Limitation Of Liability

Notwithstanding anything herein to the contrary, the Contractor's maximum aggregate liability for any loss or damages (other than death or personal injury) incurred by the City as a result of or in consequence of the acts or omissions of the Contractor, its employees, subcontractors or agents in the performance of services covered by this Agreement shall not exceed one hundred percent (100%) of the Contract value plus any adjusted value per executed change order; provided, however, that if the Contractor's applicable insurance coverage is greater than this amount, the limit of liability for the Contract shall be the total insurance coverage.

IT IS AGREED AND UNDERSTOOD THAT THE CITY SHALL BE ENTITLED TO RECOVER DIRECT DAMAGES INCLUDING "BENEFIT-OF-THE-BARGAIN" EXPECTATION DAMAGES AND DAMAGES FOR BREACH OF WARRANTY SUBJECT TO THE LIMITATION OF LIABILITY, AND THAT IN NO EVENT SHALL CONTRACTOR BE LIABLE FOR ANY LOSS OF PROFITS, LOSS OF REVENUES OR LOSS OR FAILURE TO REALIZE ANTICIPATED SAVINGS OR EFFICIENCIES ARISING IN CONNECTION WITH THIS AGREEMENT.

Article 26. Indemnification of the City

The Contractor agrees to indemnify, save harmless, and defend the City and all of its officers, agents, and employees from and against any and all third party suits, claims, or proceedings, and any losses, damages, charges or expenses, whether direct or indirect, and liability of every name and nature related to such claims for or due to any loss or injury to persons or damages to real or tangible property to the extent caused by the Contractor or its employees, subcontractors or agents.

Article 27. Termination Of Contract

Default Termination. The City may, without prejudice to or waiver of any other right or remedy available to it, terminate or suspend this Agreement, in whole or in part, either immediately upon receipt of such notice by the Contractor or upon written notice to the Contractor seven (7) days prior to the effective date of such termination or suspension for an Event of Default.

Termination for Convenience. The City may, in its sole discretion, terminate all or any portion of this Agreement or the work required hereunder, at any time for its convenience and/or for any reason by giving written notice to the Contractor thirty (30) calendar days prior to the effective date of termination or such other period as is mutually agreed upon in advance by the parties. If the Contractor is not in default or in breach of any material term or condition of this Agreement, the Contractor shall be paid its reasonable, proper and verifiable costs through the date of termination. Such payment shall be the Contractor's sole and exclusive remedy for any Termination for Convenience. The City shall not be responsible for the Contractor's anticipatory profits or overhead costs attributable to unperformed work.

Article 28. Force Majeure

Neither party hereto shall be in default in the performance of its obligations to the extent that the performance of any such obligation is prevented or delayed by a Force Majeure Event. "Force Majeure" or a "Force Majeure Event" is an event beyond the control of a party and not due to the act or omission of such party, which materially and adversely affects the party's ability to meet its obligations under the Agreement. Force Majeure Events may include, but are not limited to, Acts of God; acts or failures to act of government agencies; fires, floods, earthquakes, epidemics, quarantines, strikes, wars, riots, terrorism, interruptions of energy supply or civil disturbances. Within thirty (30) calendar days after the last day of delay, the Contractor shall furnish the City with detailed information concerning the circumstances of the delay, the number of days actually delayed, the appropriate Agreement references, and the measures taken to prevent or minimize the delay.

Article 29. Mutual General Representations and Warranties

Each party represents that it is duly incorporated, validly existing and in good standing under the laws of the state of its incorporation and that it has full corporate power to own, lease, and operate its properties and assets, to conduct its business as such business is currently being conducted, and to consummate the transactions contemplated by this Agreement. Each party further represents that this Agreement has been duly authorized, executed and delivered and constitutes a valid and binding Agreement, enforceable against such party in accordance with this Agreement's terms.

Article 30. Conflict of Interest

Massachusetts Conflict of Interest Law, G.L. c. 268A, governs the conduct of all public officials and employees, including all dealings with potential contractors. Therefore, it is the responsibility of Contractor to ensure compliance with the Commonwealth's Conflict of Interest Laws and avoid any conduct which might result in or give the appearance of creating for members, officers or employees of the City in their relationship with the Contractor any conflicts of interest or favoritism. Non-compliance with these Conflict of Interest terms shall constitute a material breach of this Contract.

For purposes of this solicitation, it is understood and agreed that no gift, loan or other thing has been or will be given to any employee, agent or officer of the City by the Bidder, Bidder's employees, subcontractors, or agents in connection with the award or performance of this Contract.

The Bidder shall certify compliance with these terms and the Massachusetts Conflict of Interest Laws (certification attached – form A).

Article 31. Collusion

The Bidder shall sign an affidavit stating that Bidder understands that any bid submitted to the City is made without collusion with any other Bidder submitting a bid on the same service, and is in all respects fair and without fraud (certification attached – form C).

Article 32. Award or Rejection of Bids

The contract will be awarded to the most advantageous responsive and responsible proposer complying with the provisions of the invitation, provided the bid price is reasonable and it is in the interest of the City to accept it. The Purchasing Agent reserves the right to reject any or all bids and to waive any informality in bids received whenever such rejection or waiver is in the interest of the City.

In determining responsibility, the following qualifications, in addition to price, will be considered:

(m) The ability, capacity and skill of the bidder to perform the service required within the specified time.

(n) The character, integrity, reputation, judgment, experience and efficiency of the bidder.

(o) The quality of performance of previous contracts or services.

(p) The previous and existing compliance by the bidder with laws and ordinances relating to previous contracts with the City and the bidder's professional licensing and employment practices.

(q) The sufficiency of the financial resources and ability of the bidder to perform the contract or provide the services.

(r) The quality, availability and adaptability of the services to the particular use required.

(s) Whether the bidder is in arrears to the City or is a defaulter on any prior contract with the City, or whether the bidder's taxes or assessments are delinquent.

Article 33. Insurance

The Contractor will carry professional liability (errors and omissions) insurance in an amount no less than $1,000,000 per occurrence and $2,000,000 aggregate, and general liability insurance as required by the City, throughout the term of this Contract.

MANDATORY CRITERIA

All proposals must include the following. Proposals that do not satisfy all mandatory criteria will be disqualified.

• A cover letter/statement of qualifications demonstrating the proposer's ability to provide all services identified in the attached scope. Include resumes of individuals who will provide services under this scope as well as the proposed timeline to complete the services. Respondents must be Certified Public Accountants properly licensed to practice in the Commonwealth of Massachusetts.

• Illustrations of the procedures to be employed and the extent of City staff support required.

• The approximate dates the audits will begin and end, as well as a positive commitment that the financial statements, compliance reports and letters of comments and recommendations (management letter) will be furnished within the following due dates:

- Audited financial statements and management letter of the City to be issued by January 31, 2028, 2029, and 2030

- Single Audit of the City to be filed with the Federal Audit Clearinghouse by March 31, 2028, 2029, and 2030

• Not-to-exceed fees for performing financial and compliance audits for each of the three fiscal years stated in this RFP.

• A list of the most significant engagements performed in the last five years that are similar to the engagement described in this RFP, indicating the date and scope of work performed.

• A list of at least three references who can be contacted during the RFP process, indicating customer name, contact person, title, address, telephone number and email address, for whom the firm is presently providing similar services.

• A brief description of any pending litigation or litigation related to audit services provided by the firm within the past three years of this RFP issue date. If none, state "None".

• Resumes of principal members of the professional staff who will be assigned to each of the audits.

• An affirmative statement that the firm and all assigned key professional staff are properly licensed to practice in Massachusetts.

• A description of the firm's experience with this type of audit.

• A copy of the report on the firm's most recent external quality control (peer) review, with a statement whether that quality control review included a review of specific government engagements.

• Estimated hours to complete the engagement by level of staff (i.e., partner, manager, and staff accountants).

• Billing cycle and payment terms.

COMPARATIVE EVALUATION CRITERIA

Experience Auditing Financial Statements in Accordance with Applicable Standards

Highly Advantageous - The proposer has submitted a statement of qualifications with resumes and has demonstrated 10 recent years or more of experience auditing the financial statements of state and local governments in accordance with auditing standards generally accepted in the U.S., the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, and the standards applicable to Single Audits and Uniform Guidance requirements.

Advantageous - The proposer has submitted a statement of qualifications with resumes and has demonstrated 5 recent years of experience auditing the financial statements of state and local governments in accordance with auditing standards generally accepted in the U.S., the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, and the standards applicable to Single Audits and Uniform Guidance requirements.

Not Advantageous - The proposer has submitted a statement of qualifications with resumes and has demonstrated less than 5 recent years of experience auditing the financial statements of state and local governments in accordance with auditing standards generally accepted in the U.S., the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, and the standards applicable to Single Audits and Uniform Guidance requirements.

Experience with Auditing Large Local Governments

Highly Advantageous - The firm has recent experience within the past 3 years of the audit of 3 or more local governments with a population of 30,000 or more of which at least one is in Massachusetts.

Advantageous - The firm has recent experience within the past 3 years of the audit of 1 to 2 local governments with a population of 30,000 or more of which at least one is in Massachusetts.

Not Advantageous - The firm has no experience within the last 3 years in auditing local government units with a population of 30,000 or more of which at least one is in Massachusetts.

Experience with Providing Auditing Services to Local Governments

Highly Advantageous - The firm has a deep and wide breadth of experience with local government clients including the audits of municipal departments, school districts, state and federal grants, trusts, pension and OPEB plans of at least 3 local governments of which at least one is in Massachusetts.

Advantageous - The firm has limited experience in providing audit and accounting services to local government clients including the audits of municipal departments, school districts, state and federal grants, trusts, pension and OPEB plans of 1 to 2 local governments of which at least one is in Massachusetts.

Not Advantageous - The firm has no experience in providing audit services to Massachusetts local government clients.

Peer Review

Highly Advantageous - The firm's most current report on the review of its system of quality control, conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants, has been issued within the recent 3 years and has a rating of pass.

Advantageous - The firm's most current report on the review of its system of quality control has been issued within the recent 3 years and has a rating of pass with deficiencies.

Not Advantageous - The firm does not have a current peer review report issued within the recent 3 years, or it has a current peer review report with a rating of fail.

Staff, Firm's Experience, Capacity and Local Office Staff Size and Resources

Highly Advantageous - The firm's proposal has demonstrated more than adequate staff size and composition to ensure timely completion of the scope of services. The firm has demonstrated a vast experience with an understanding of Government Standards including GASB Codification; AICPA Audit and Accounting Guide – State and Local Governments; and Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.

Advantageous - The firm's proposal has demonstrated an adequate staff size and composition to ensure timely completion of the scope of services. The firm has demonstrated some experience with an understanding of Government Standards including GASB Codification; AICPA Audit and Accounting Guide – State and Local Governments; and Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.

Not Advantageous - The firm's proposal has not demonstrated an adequate staff size and composition to ensure timely completion of the scope of services.

Commitment to Provide Continuity of Qualified Staff Through Completion of Services

Highly Advantageous - The firm's proposal has demonstrated an understanding of the work and identified assigned staff and illustrated staff tenure with relevant years of experience of 10 years or more to commence work on approximate key dates in connection with the audits.

Advantageous - The firm's proposal has demonstrated an understanding of the work but has not identified assigned key staff, or key staff has tenured experience of 5 years or less, and/or the proposer has not identified in the proposed work plan approximate key dates in connection with the audits.

Not Advantageous - The firm's proposal has not identified assigned key staff or approximate key dates in connection with the audits.

Plan of Services

Highly Advantageous - The proposal provides a superior, clear, concise approach to meeting the enclosed scope of services, including work plan, timeline, direction and review of work, and client involvement or level of effort leading to successful performance.

Advantageous - The proposal provides a satisfactory approach to meeting the enclosed scope of services, including work plan, timeline, direction and review of work, and client involvement or level of effort leading to successful performance.

Not Advantageous - The proposal does not provide an adequate approach to meeting the enclosed scope of services.

References

Highly Advantageous - Five or more positive references from similar clients.

Advantageous - Three to four positive references from similar clients.

Not Advantageous - Fewer than three positive references from similar clients.

SCOPE OF SERVICES

The following services shall be completed by the awardee upon issuance of a notice to proceed by the City.

Required Services

The City of Lowell, MA is soliciting services from qualified Certified Public Accountants to audit its financial statements for the three fiscal years ending June 30, 2027, June 30, 2028, and June 30, 2029.

Scope of Work to be Performed

An audit opinion on the fair presentation of the financial statements of the governmental activities, the business activities, each major fund, and the aggregate remaining fund information, including the related notes to the financial statements, which collectively comprise the basic financial statements of the City of Lowell in conformity with generally accepted accounting principles (GAAP).

The respondent is required to audit the City's Schedule of Expenditures of Federal Awards and prepare the annual Single Audit report including reports prescribed by the GAO and Uniform Guidance. The City currently qualifies as a high-risk auditee pursuant to Uniform Guidance. Copies of the most recent audit reports are available upon request.

Prior to issuance of the final management recommendation letter, a draft will be prepared and discussed with the City Auditor, applicable department heads, and the City Manager or their designee. The final Management Recommendation Letter should address management's intended and stated corrections to both the problems discussed in the draft letter and any adverse conditions detected subsequent to the preparation of the draft letter.

At the conclusion of the audit, a representative of the respondent will be expected to be available to discuss the findings with the appropriate governing body.

Auditing Standards to be Followed

To meet the requirements of the RFP, the audit(s) shall be performed in accordance with generally accepted auditing standards as set forth by the American Institute of Certified Public Accountants (AICPA), the standards for financial audits set forth in the U.S. General Accounting Office's (GAO) Government Auditing Standards, the provisions of the Single Audit Act as amended 1996, the provisions of U.S. Office of Management and Budget Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).

PRICE PROPOSAL FORM

RFP No.: 26-83 — Independent Financial Auditing Services

The undersigned proposes to provide Independent Financial Auditing Services for the City of Lowell for the following not-to-exceed fees, inclusive of all costs:

Fiscal Year	Fiscal Year Ending	Not-to-Exceed Fee
FY2027	June 30, 2027	$
FY2028	June 30, 2028	$
FY2029	June 30, 2029	$
TOTAL (3 Years)		$
Optional Extension — FY2030 (June 30, 2030)		$
Optional Extension — FY2031 (June 30, 2031)		$

Firm Name: _______________________________________________

Authorized Signature: _______________________________________________

Printed Name / Title: _______________________________________________

Address: _______________________________________________

Telephone: _______________________________________________

Email: _______________________________________________

Date: _______________________________________________

MA CPA License Number(s): _______________________________________________

CONFLICT OF INTEREST CERTIFICATION

The undersigned hereby certifies that the Bidder shall comply with Massachusetts Conflict of Interest Laws, G.L. c. 268A and with the City’s Conflict of Interest terms stated in Article 33 of these Contract Documents.

BIDDER'S NAME:

AUTHORIZED SIGNATURE:

TITLE:

DATE:

ACKNOWLEDGEMENT OF ADDENDA

The Bidder acknowledges all addenda.

ADDENDA NUMBER DATE ISSUED

______________________ ______________________

______________________ ______________________

______________________ ______________________

AFFIDAVIT OF NON-COLLUSION

It shall be understood that any bid submitted to the City is made without collusion with any other bidder submitting a bid on the same commodity/service, and is in all respects fair and without fraud.

STATE OF: Date:

COUNTY OF: S.S.: ______________________

The undersigned being duly sworn, deposes and says that he/she is the

(Sole Owner; Partner, President, Treasurer,

or Other Duty Authorized Official of a Corporation)

of

(Name of Firm as Appearing in Submitted Proposal)

and works in

(City/Town)

and certifies under penalties of perjury that this proposal is in all respects bona fide, fair and made without collusion or fraud with any other person. As used in this paragraph the word “person” shall mean any natural person, joint venture, partnership, corporation or other business or legal entity.

(Signature and Title of Person Making Affidavit)

Sworn to before me this day of , 20

Notary Public: My commission expires:

IN WITNESS WHEROF, the undersigned certifies, under the pains and penalties of perjury that:

1. It is in compliance with all of the provisions, and shall remain in compliance with the provisions for the life of any Contract resulting from this solicitation. That the bidder is qualified to perform any such Contract and possess, or shall obtain, all requisite licenses and permits to complete performance; shall maintain all unemployment, workers’ compensation, professional and personal liability insurance policies sufficient to cover its performance under any such Contract; and shall comply with relevant prevailing wage rates and unemployment laws.

2. To the best of its knowledge and belief has paid all local taxes, tax titles, utilities, motor vehicle excise taxes, water and wastewater bills to the City of Lowell as required by law.

3. To the best of its knowledge and belief has filed all State tax returns and paid all State taxes required by law, and has complied with reporting of employees and contractors, and withholding and remitting of child support (MGL c.62C, s.49A).

4. Pursuant to MGL c.30B s.10 (or c.30 s.39M), this bid or proposal has been made in good faith and without collusion or fraud with any other person. As used in this paragraph, “person” shall mean any natural person, business, partnership, corporation, union, committee, club or other organization, entity or group of individuals.

___________________________________ ___________________________________

Signature of Person Signing Bid or Proposal BY: Corporate Officer (Type/Print)

___________________________________ ___________________________________

Corporate Name (Full Business Name) BY: Corporate Officer (Sign)

___________________________________ ___________________________________

Social Security or Federal Tax ID# State of Incorporation/City of Business (DBA)

Registration

Approval of a contract, or other agreement, will not be granted unless the applicant signs this certification form. You’re Social Security number or Federal Tax Identification number will be furnished to the Massachusetts Department of Revenue (DOR) to determine weather you have met tax filing or tax payment obligations. The City of Lowell is required to furnish a list to the DOR at the end of its fiscal year, showing the vendors to whom more than $5,000 is paid during the twelve months, ending June 30. Providers who fail to correct their non-filing or delinquency, will not have a contract or other agreement issued or extended. This request is made under the authority of Massachusetts General Laws, c.62C, s.49A.

CERTIFICATE OF AUTHORITY

At a duly authorized meeting of the Board of Directors of (insert name of corporation)

Held ______________________ at which all the Directors

Were ______________________

Present or waived notice, it was voted that _______________________________________ (name)

_____________________________Of this corporation, be it he or she, hereby is (corp. office)

authorized to execute bid documents, contracts and bonds in the name and on (corp. office)

behalf of said corporation, and affix its Corporate Seal thereto, and such execution of any bid

document or contract or obligation in this corporation’s name on its behalf under seal of the

corporation, shall be valid and binding upon this corporation.

ATTEST: __________________________

(Clerk or secretary)

Place of Business: ______________________________

I hereby certify that I am the clerk/secretary of the ___________________________________

(Name of Corporation)

And that ________________________________

(Name)

is the duly elected ______________________________________________ of said corporation,

and _________________________________________________________________________

(Corp. office)

that the above vote has not been amended or rescinded and remains in full force and effect as of

the date set forth below.

ATTEST_____________________

(Clerk or secretary)

Date:*

* This date must be on or before the date o