Request for Proposals for Internal Audit Services
The Pawnee Nation Gaming Commission (PNGC), Pawnee, Oklahoma is seeking proposals from interested accounting/auditing firms that perform audit services specifically for Tribal Gaming Commissions. These proposals must cover Internal Audit services only.
This Request for Proposal (RFP) is being advertised as an open procurement with Indian Preference. Those firms claiming Indian Preference must furnish proof of enrollment with a federally recognized tribe when submitting their proposal and controlling ownership of the business.
Scope of Work for Services:
All proposals shall include a description of the services to be provided, a personal or auditing firm resume, three clients to serve as references, fee structure, types of expenses that are charged, and identification of the individual(s) in the firm who will have primary responsibility for conducting the audit for the PNGC. The internal audit must be performed in accordance with the appropriate Federal, State, and Tribal regulations that identify the Accounting and Internal Audit Standards.
Written proposals will be prepared by applicant firms. The written proposals should specifically address the qualifications of the team that you propose to service the Pawnee Nation Gaming Commission. To assist in the evaluation of the proposals, please submit the following information:
- Brief history of the firm
- Description of proposal services
- Firm team qualifications, experience and credentials including resumes of management and staff that will be responsible for the project.
- Estimated fee on a not-to-be-exceeded basis including, but not limited to, estimated hours by partner, manager, senior staff, out-of-pocket expenses, and profits.
- Statement of firm’s ability to perform auditing services. Please be specific.
- Copy of firm’s most recent peer review report.
- Samples of the firm’s work products, presentations, and performance are required.
- Responses to the following questions:
- Which gaming commission(s) have you provided auditing services? For each Gaming Commission(s), please describe the type (Tribal or non-tribal)
- Is your professional liability insurance coverage adequate for this project?
- In the last five years, has your firm or any partner or employee been a defendant in a lawsuit related to professional services or conduct; ethics violations; procedural actions by the state of Oklahoma or any related situation, such as consent decrees, settlements, injunctions and the like? Please describe. Contract Length of contract will be one year beginning September 2019, or sooner, with an option to renew for one additional year.
The fiscal year-end for the Pawnee Nation Gaming Activities is December 31. The PNGC operates as an regulatory arm of the Pawnee Nation. The selected auditing firm will be required to offer an opinion on the operations, policies and procedures, and compliance with respect to multiple jurisdictional standards of the casino facilities.
Audit work will commence with enough time to allow issuance of the audit statements no later than December 31, 2019.
You should plan to issue five (5) bound copies of each report and one (1) loose-leaf or bound copies of the entire reporting package along with electronic files on one (1) CD. Comment letters for internal control recommendations and other pertinent matters will be required to be issued.
Special Terms and Conditions
Each applicant firm, by submission of a bid, assents to every item within this section.
- The PNGC reserves the right to amend these requirements, accept or reject any or all bids, to consider the competency and responsibility of all bidders, to use any information determined necessary to establish the ability of any bidder to perform all conditions required and intended by this specification. The PNGC is not bound to accept the lowest total bid
- The PNGC reserves the right to immediately cancel the whole or any part of the contract due to failure of the bidder to carry out any specification term or condition of the contract. The PNGC will issue a written notice of cancellation to the successful bidder for acting or failing to act as in the following:
o The successful bidder fails to perform adequately the services required in the specifications
o The successful bidder fails to furnish the required product within the time stipulated in the specifications.
o The successful bidder fails to make progress in the performance of the requirements and/or gives the PNGC positive indication that the bidder will not or cannot perform to the requirements in the specifications bid.
If the PNGC cancels the contract pursuant to this clause, the PNGC reserves all rights or claims to damage for breach of contract.
- The PNGC reserves the right to terminate the contract, at any time, for the convenience of the PNGC, without penalty or recourse, by giving written notice to successful bidder at least thirty (30) days prior to the effective date of such termination. The successful bidder shall be entitled to receive just and equitable compensation for that work completed before the effective date of any termination.
- The successful bidder shall establish and maintain procedures and controls that are acceptable to the PNGC for the purpose of assuring that no information contained in its records or obtained from the PNGC or from others in carrying out its functions under the contract shall be used by or disclosed by it, its agents, officers or employees, except as required to efficiently perform duties under the contract. Persons requesting information shall be referred to the PNGC.
All proposals are due no later than 4:30 PM, July 31, 2019. The address is as follows:
Pawnee Nation Gaming Commission
PO Box 514 Pawnee, Oklahoma 74058
This contract will be awarded by August 31, 2018.