Financial Auditing Services Issuance Date: November 22, 2011 Submission Due Date: December 20, 2011_part1 doc

6751 Columbia Gateway Drive Columbia, Maryland 21046 Telephone (410) 313-6318 FAX (410 )313-6064








REQUEST FOR PROPOSALS
(HCHC RFP No. 01-11-2011)

Howard County Housing Commission
6751 Columbia Gateway Drive, Third floor
Columbia Maryland 21046


Financial Auditing Services





Issuance Date: November 22, 2011
Submission Due Date: December 20, 2011

Issued by:
Howard County Housing Commission
Stacy L. Spann, Executive Director
Thomas P. Carbo, Deputy Director

For additional information contact:
Samit Paul
Contracts Manager
6751 Columbia Gateway Drive, Third Floor
Columbia, MD 21046
410-313-6337



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6751 Columbia Gateway Drive Columbia, Maryland 21046 Telephone (410) 313-6318 FAX (410) 313-6064
1. INTRODUCTION

1.1 It is the intent of the Howard County Housing Commission (the
“Commission”) to enter into a contract with a qualified certified public
accountant (CPA) firm (the “Contractor”) to provide financial auditing
services and tax preparation services for the fiscal year for the
Commission (July 1 thru June 30) and the calendar year for two other
entities - The Residences at Ellicott Gardens, LLC and Monarch Mills, LP

as set forth in this Request for Proposals. The Commission reserves the
right to withdraw from the scope of the contract any services to be
provided for Monarch Mills, LP or The Residences at Ellicott Gardens,
LLC before the Contractor begins performance of such services. The
withdrawal shall be effective upon written notice by the Commission to
the Contractor.

1.2 The Commission shall be obligated during the period of the contract to
purchase all of its normal requirements of the services specified herein
from the Contractor and the Contractor shall be obligated to supply the
services required for operation.

2. CONTRACT PERIOD

The contract period shall be for one year commencing on or about June 30, 2012,
after approval and proper execution of the contract documents, with a renewal
option for three additional years in one-year increments, exercisable at the sole
discretion of the Commission.

3. COMMISSION BACKGROUND

Organized in 1990, the Commission is an independent State-chartered Public
Housing Authority. The mission of the Commission is to provide safe, quality,
affordable, and sustainable housing opportunities for low- and moderate-income
families in Howard County, Maryland (the “County”) and to assist them in
moving toward economic independence. The Commission pursues this mission
through open, efficient, innovative, and accountable processes.

The Commission’s Board of Commissioners consists of seven members, each
appointed by the County Executive and approved by the County Council. The

Commission develops and manages housing resources to benefit low- and
moderate-income residents of the County. In addition to owning and managing
residential property, the Commission develops housing opportunities through
cooperative efforts with developers, government entities, and private investors.
Additionally, the Commission operates the federally funded Housing Choice
Voucher and Public Housing Programs for the County.

4. CONTRACTOR’S QUALIFICATIONS

4.1 All Contractors must be certified public accountants and must have been
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engaged in the business of providing government audit and review
services specific to a public housing authority for a period of no less than
five years. Additionally, Contractor must have experience preparing
audited financial statements and tax returns for tax credit and bond
financed properties.

4.2 The Contractor must be licensed and in good standing to provide
government audit and review services under Maryland law.

4.3 The Contractors shall have a proven record of providing the services
required.

4.4 All Contractors shall complete the Contractor’s Qualification Information

Sheet.

4.5 The Commission reserves the right to perform investigations as may be
deemed necessary to insure that competent personnel and management
will be utilized in the performance of the contract.

5. SPECIFICATIONS FOR FINANCIAL AUDITING SERVICES

5.1 Conduct a review of the Commission’s financial statements, financial
activities, and adherence to policy and procedures as dictated by the
Commission’s bylaws and state and federal requirements for each fiscal
year, in accordance with the provisions contained in this Request for
Proposals.

5.2 Conduct a review of grant funds in accordance with generally accepted
auditing standards, the standards set forth for a financial review in the
General Accounting Office's (GAO) most current Government Auditing
Standards, the provisions of the federal Single Audit Act of 1984 and the
Single Audit Act Amendments of 1996, and the provisions of U.S. Office
of Management and Budget (OMB) Circular A-133, Audits of States,
Local Governments, and Non-Profit Organizations.

5.3 Conduct a review of the Commission’s financial statements, receipt and
disbursement of funds, recording of funds, adherence to financial policies
and procedures, and financial investment of funds.

5.4 Evaluate all of the Commission’s financial activities. The agreed-upon
procedures contract is to be performed in accordance with standards
established by the American Institute of Certified Public Accountants.

5.5 Perform review procedures for all financial contracts entered into with, or
on behalf of, the Commission that include:
5.5.1 Obtaining a trial balance on all projects, completing an analytical
review, and investigating any significant variances;
5.5.2 Tracing cash, accounts receivable from the Commission and
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supporting schedules;
5.5.3 Identifying and reviewing the internal controls related to all cash
receipts and cash disbursements;
5.5.4 Reviewing supporting details for restricted accounts;
5.5.5 Reviewing daily cash receipts, and comparing them to the cash
receipts recorded in the electronic register and classification of
such receipts;
5.5.6 Reviewing comments from the prior year agreed-upon financial
statements and determining whether policies, procedures, and
recommendations were followed. The agreed-upon procedures are
to be performed in accordance with standards established by the
American Institute of Certified Public Accountants;
5.5.7 Expressing an opinion on the fair presentation of its basic financial
statements, in conformity with (GAAP) generally accepted
accounting principles; and
5.5.8 Providing assistance in the drafting of financial statements and
footnotes.

5.6 The Contractor shall conduct a review of the Commission’s financial
institution deposits and investment instruments. This review shall also be
conducted in accordance with the Commission’s Bylaws and the County
Code. The Contractor shall ascertain the degree of reliability of
accounting and financial data developed within the Commission’s
concerning funds received as payment of rent, security deposits, and
damage claims. The Contractor shall determine if the receipt and booking
of these funds are consistent with applicable law and regulations. The
review shall be conducted in accordance with generally accepted
accounting principles and in appropriate scope for the Contractor to
express an opinion as to whether the Commission’s records reasonably
reflect the funds received, costs incurred, and the classification of those
costs.

5.7 The Contractor’s partners, managers, other supervisory staff and
specialists may be changed if those personnel leave the Contractor, are
promoted or assigned to another office. These personnel may also be
changed for other reasons with the express prior written permission of the
Commission. In either case, the Commission retains the right to approve
or reject replacements.

5.8 Consultants and contract specialists mentioned in response to this Request
for Proposals can only be changed with the express prior written
permission of the Commission, which retains the right to approve or reject
replacements.

5.9 Other audit personnel may be changed at the discretion of the Contractor
provided the replacements have substantially the same or better
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qualifications or experience.

5.10 Required Reports:
5.10.1 Following the completion of the review, the Contractor shall issue
a draft report (for recommendations and comments) and
subsequent final report on the fair presentation of the Financial
Statements and financial activities in conformity with generally
accepted accounting principles in the United States and
Government Auditing Standards. In addition, the audit must be in
compliance with the Office of Management and Budget (OMB)
Circular A133, “Audits of States, Local Governments, and Non-
Profit Organizations.”
5.10.2 In addition, along with the review of grant funds, the Contractor
shall prepare the required reporting package including the:
5.10.2.1 Financial Statements and Schedule of Expenditures of
Federal Awards;
5.10.2.2 Summary schedule of prior audit findings;
5.10.2.3 Contractor’s reports:
5.10.2.3.1 A report which provides an opinion on the
Financial Statements;
5.10.2.3.2 A report which provides supplemental data on
each Commission-owned housing project
(including partnership projects), financial
statements on each project, a financial data
schedule, supporting data required by HUD and

CDA, project compilations where required, and
an opinion on the adherence to policy and
procedures;
5.10.2.3.3 A report which discusses the consideration of
internal control and compliance with laws and
regulations as a part of the review of the
Financial Statements;
5.10.2.3.4 A report which discusses the consideration of
internal controls used in administering state and
federal programs, provides an opinion on major
program compliance and provides an “in
relation to” opinion on the Schedule of
Expenditures of Federal Awards including a
Single Audit Report;
5.10.2.3.5 Assisting with the preparation and electronic
submission of the annual financial information
under the uniform annual financial reporting
standards for HUD’s Public Housing, Housing
Choice Voucher housing, and assisted housing
and multifamily insured housing programs; and
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5.10.2.3.6 Proposing journal entries.
5.10.2.4 Schedule of findings and questioned costs; and
5.10.2.5 Corrective action plan.

5.10.3 Irregularities and illegal acts: The Contractor shall make an
immediate written report of all irregularities, illegal acts and
indications of illegal acts to the Commission’s Executive Director.
5.10.4 Reporting to the Commission’s Executive Director: The Contractor
shall ensure the Executive Director is informed of each of the
following:
5.10.4.1 The Contractor's responsibility under generally accepted
auditing standards;
5.10.4.2 Significant accounting policies;
5.10.4.3 Other information in documents containing audited
financial statements;
5.10.4.4 Management judgments and accounting estimates;
5.10.4.5 Disagreements with management;
5.10.4.6 Major issues discussed with management prior to
retention; and
5.10.4.7 Difficulties encountered in performing the audit.
5.10.5 Due Dates for Final Reports:
5.10.5.1 The Contractor's report shall be delivered to the
Commission’s Executive Director by September 7, 2012.
5.10.5.2 The Contractor shall print and bind 20 copies of the audit
review report and submit an electronic version to the
Commission’s Executive Director.

5.11 Working Paper Retention and Access to Working Papers:
5.11.1 All working papers and reports must be retained, at the
Contractor's expense, for a minimum of three years, unless the
Contractor is notified in writing by the Commission to extend the
retention period. The Contractor shall make working papers
available, upon request, to the following parties or their designees:
5.11.1.1 The County Government;

5.11.1.2 U.S. General Accounting Office;
5.11.1.3 Parties designated by the Federal or State Governments or
by the County as part of an audit quality review process;
5.11.1.4 Auditors of entities of which the County or the
Commission is a sub-recipient of grant funds; and
5.11.1.5 In addition, the Contractor shall respond to the reasonable
inquiries of successor Contractors and allow successor
Contractors to review working papers relating to matters
of continuing accounting significance.

5.12 Availability of Prior Audit Reports: Interested Contractors who wish to
review prior years’ Audit Reports and management letters shall contact the
Commission to make a request.
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5.13 The Contractor shall perform the following tax preparation services:
5.13.1 Prepare Maryland Personal Property Returns for: (1) HCH Partners
I, LLC; (2) HCH Partners II, LLC; (3) HCH Partners III, LLC; (4)
HCH Partners IV, LLC; (5) The Residences at Ellicott Gardens,
LLC; and (6) Monarch Mills, LP.
5.13.2 Prepare U.S. Returns of Partnership Income and Maryland Pass-
Through Entity Income Tax Returns with all required schedules
for: (1) The Residences at Ellicott Gardens, LLC; and (2) Monarch
Mills, LP.

5.14 For The Residences at Ellicott Gardens, LLC (the “LLC”), the Contractor
shall:
5.14.1 By February 1, prepare and submit to the Commission for approval
a first draft of the federal and state tax returns for the previous
calendar year with all accompanying schedules and all work papers
used by the Contractor to calculate the amount of tax credit to be
claimed by the LLC under the Low Income Housing Tax Credit
Program. Accountant’s work papers shall include but not be
limited to the actual amount of Tax Credit to be claimed by the
LLC for each year of the Credit Period, with supporting schedules
to show qualified occupancy, and a detailed depreciation schedule
for all fixed assets. After the Commission approves the first draft,
a final draft shall be prepared and sent to all members of the LLC
by no later than February 15.
5.14.2 By February 1, prepare and submit to the Commission for approval
a first draft of the calculation of the distribution of annual net cash
flow in accordance with the operating agreement of the LLC. This
includes calculating the amount of the deferred developer fee.
After the Commission approves the first draft, a final draft shall be
prepared and sent to all members of the LLC by no later than
February 15.
5.14.3 By February 10, prepare and submit to the Commission for
approval a first draft of the statements and report listed in Sections
5.14.3.1 thru 5.14.3.3 of this Request for Proposals. After the
Commission approves the first draft, a final draft shall be prepared
and sent to all members of the LLC by no later than March 1.
5.14.3.1 Audited financial statements, which shall include a
tax/GAAP reconciliation, for the most recent calendar year
in accordance with generally accepted accounting

principles and prepare an auditor’s report containing:
5.14.3.1.1 the Contractor’s opinion on the financial
statements;
5.14.3.1.2 a balance sheet and income statement with
supporting schedules or exhibits which shall
include an itemized listing of any loans payable;
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5.14.3.1.3 a disclosure of the fees and other remuneration
and reimbursed expenses from the LLC to the
managing member or its affiliate;
5.14.3.1.4 a statement of the equity of the members of the
LLC; and
5.14.3.1.5 a statement of cash flow.
5.14.3.2 An audited financial statement for the managing member
and each guarantor as of the end of the previous calendar
year including, but not limited to, a balance sheet and
income statement with supporting schedules and exhibits.
5.14.3.3 An annual report of the balance in the Initial Operating
Reserve Account of the LLC and any other reserve account
maintained by or on behalf of the LLC, as well as all
disbursements thereform during the prior year.
5.14.4 By September 15, prepare and submit to the Commission for
approval a first draft of an estimate of each investor member’s
respective share of distributions, tax credits, net cash flow, and net

profit or loss and, if applicable, net profit from sale, net loss from
sale and net proceeds from sale, of the LLC for income tax
purposes for the current calendar year. After the Commission
approves the first draft, a final draft shall be prepared and sent to
all members of the LLC by no later than October 1.

5.15 For Monarch Mills, LP (the “LP”), the Contractor shall:
5.15.1 By March 15, prepare and submit to the Commission for approval
a first draft of the audited financial statements of the LP for the
previous calendar year including the balance sheet, related
statement of operations, statement of changes in the capital
accounts of the partners of the LP, statement of cash flows, and
disclosure of any compensation paid to or for the benefit of the
Commission or its affiliates with the report of the Contractor to the
effect that such statements present fairly the financial position for
the year then ended in conformity with generally accepted
accounting principles applied on a consistent basis. After the
Commission approves the first draft, a final draft shall be prepared
and sent to all members of the LLC by no later than March 31.
5.15.2 By March 15, prepare and submit to the Commission for approval
a first draft of all information necessary for the preparation of the
federal income tax return of the sole limited partner of the LP in
respect of income, gains, losses, deductions, credits, the allocation
thereof to each partner of the LP, including Form K-1 (or other
comparable form subsequently required by the IRS), and a copy of
the federal “Partnership Return” and any state or local Partnership
tax return required to be filed by the LP. After the Commission
approves the first draft, a final draft shall be prepared and sent to
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all members of the LLC by no later than March 31.

5.16 Perform any services not explicitly stated herein that the Commission and
Contractor agree upon at a later date.

6. INSURANCE REQUIREMENTS

6.1 The Contractor shall purchase and maintain, during the term of the
contract, including any renewals thereof, such policies of insurance
acceptable to the Commission as will protect the Contractor and the
Commission from claims or losses, regardless of whether such claims or
losses result from the Contractor's actions or omissions or those of a
subcontractor or those of anyone directly or indirectly employed by any of
them or anyone for whose acts any of them may be liable. The following
coverages are mandatory but may not be all-inclusive, based on the
parameters of the proposal:
6.1.1 Worker's Compensation Insurance with limits of coverage as
follows:
6.1.1.1 Coverage A: Statutory, covering Maryland jurisdiction; and
6.1.1.2 Coverage B: Employer’s Liability coverage of at least
$100,000.00.
6.1.2 Automobile Liability Insurance with combined single limits of
liability of at least $1,000,000.00 per occurrence.
6.1.3 Commercial General Liability Insurance with combined single
limits of $1,000,000.00 per occurrence, naming “Howard County

Government, Office of Risk Management” and “Howard County
Housing Commission” as an additional insured. Unless deemed
unnecessary by the County or Commission, the policy shall
contain, but not be limited to, the following coverage
endorsements:
6.1.3.1 Contractual Liability, including Subcontractors;
6.1.3.2 Personal and Advertising Injury;
6.1.3.3 Products and Completed Operations; and
6.1.3.4 Broad Form Property Damage.

6.2 All policies of insurance shall be underwritten by companies licensed to
do business in the State of Maryland.

6.3 The Contractor shall assure that all subcontractors performing services in
accordance with this solicitation carry identical insurance coverage as
required of the contract, either individually or as an Additional Insured on
the policies of the Contractor. Exceptions may be made only with the
written approval of the Commission. Contractor shall indemnify the
Commission for any uninsured losses relating to contractual services
involving subcontractors, including workers' compensation claims.

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6.4 The Contractor shall not commence work under the contract until the
Commission receives evidence of all required coverage. Further, the

Contractor shall not reduce, cancel, or change any of the required
coverages without 60 days notice of such change to the Commission.

6.5 The Contractor will not hold the County or Commission liable for any
injuries to the employees, servants, agents, subcontractors or assignees of
the contract arising out of or during the course of services relating to this
agreement.

6.6 The providing of any insurance required herein does not relieve the
Contractor of any of the responsibilities or obligations assumed by the
Contractor in the contract awarded or for which the Contractor may be
liable by law or otherwise.

6.7 Failure to provide and continue in force such insurance as required above
shall be deemed a material breach of the contract for which the
Commission may terminate the contract.

7. HOLD HARMLESS/INDEMNIFICATION:

7.1 The Contractor shall indemnify and hold the Commission harmless from
and against all liability and expenses, including attorney's fees, howsoever
arising or incurred, alleging damage to property or injury to, or death of,
any person arising out of or attributable to the Contractor's performance of
the contract awarded, provided that the Contractor shall not be responsible
for acts of negligence or willful misconduct committed by the
Commission, its employees, agents and officials.

7.2 Any property or work to be provided by the Contractor under this contract
will remain at the Contractor's risk until written acceptance by the
Commission; and the Contractor will replace, at Contractor's expense, all

property or work damaged or destroyed by any cause whatsoever.

8. SUBMISSION OF DOCUMENTS

8.1 This Request for Proposals requires the return of the attached Document
A (Technical Proposal Signature Cover Page, Price Proposal Cover Page,
and Schedules of Professional Fees and Expenses), Document B
(Contractor’s Qualification Information), Document C (Affidavit), and
any exceptions the Contractor may take (on company letterhead). Failure
to return required documents may be cause for rejection of proposal.

8.2 Contractors shall submit one original, clearly marked as such, and five
copies of the complete proposal. The cost of preparing proposals is the
responsibility of Contractors. Neither the Commission nor the County may
photocopy your proposal documents for the purpose of complying with
this provision requiring a pre-determined number of duplicate copies.
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Failure to provide the required number of complete duplicate copies may
result in rejection of your proposal.

8.3 Proposals must be securely sealed and addressed to the Howard County
Housing Commission, Gateway Building, 6751 Columbia Gateway Drive,
Third Floor, Columbia, MD 21046.

8.4 Technical and price proposals are to be mailed together in one package. If
proposals are sent by mail or commercial express services, the Contractor
shall be responsible for actual delivery of the proposal to the Commission
before the deadline.

8.5 Timely proposals become the property of the Commission. Late proposals
shall not be considered and will be returned unopened.

8.6 A submission in response to this Request For Proposals shall be
considered as a representation that the Contractor: (1) has carefully
investigated all conditions which affect or may, at some future date, affect
the performance of the services covered by the proposal; (2) is familiar
with the entire area to be serviced as described in the specifications; (3)
has carefully reviewed all contract documents; (4) is fully informed
concerning the conditions to be encountered, character, quality and
quantity of work to be performed and materials to be furnished; and (5) is
familiar with all federal, state and county laws, all codes and ordinances of
the County that in any way affect the prosecution of the work or persons
engaged or employed in the work.

8.7 In responding to this Request for Proposals, each Contractor shall
minimally include:
8.7.1 Name and office address of the firm submitting the proposal, when
the firm was organized and if incorporated, the place and date of
incorporation;
8.7.2 Table of Contents; and
8.7.3 Transmittal letter briefly stating the Contractor's understanding of
the Auditing Services required by the Commission within the time
period as described in this Request for Proposals. It shall include
commitments to deliver the independent auditor's review report on

the review of the Commission’s financial statements to the
Executive Director of the Commission by September 9, 2012.

8.8 General Requirements:
8.8.1 The purpose of requesting a technical proposal is to allow the
Commission to evaluate the qualifications, competence and
capacity of the Contractor seeking to undertake an independent
review of the Commission in conformity with the requirements of
this Request for Proposals. As such, the substance of proposals
will carry more weight than their form or manner of presentation.
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The technical proposal shall demonstrate the qualifications of the
Contractor and of the particular staff to be assigned to this contract.
It shall also specify an audit approach that will meet the Request
for Proposals.
8.8.2 The technical proposal shall address all the points outlined in the
Request for Proposals. The technical proposals shall be prepared
simply and economically, providing a straightforward, concise
description of the Contractor's capabilities to satisfy the
requirements of the Request for Proposals. While additional data
may be presented, the following paragraphs 9.9 through 9.14 shall
be specifically addressed as they represent the criteria against
which the technical proposal will be evaluated.

8.9 Independence:
8.9.1 The Contractor shall provide an affirmative statement that it is
independent of the Commission and all of the component units of
the Commission as defined by the most current U.S. General
Accounting Office's Governmental Auditing Standards.
8.9.2 The Contractor shall also list and describe the Contractor's, or
proposed subcontractors', professional relationships involving the
Commission for the past five years, together with a statement
explaining why such relationships do not constitute a conflict of
interest relative to performing the proposed audit.
8.9.3 In addition, the Contractor shall provide written notice to the
Commission of any professional relationships the Contractor enters
into during the period of this contract.

8.10 License to Practice in Maryland: The Contractor shall include an
affirmative statement that the Contractor and all assigned key professional
staff are properly licensed to practice in Maryland.

8.11 Specific Audit Approach:
8.11.1 The proposal shall set forth a work plan, including an explanation
of the audit methodology to be followed, to perform the services
required in this Request for Proposals, and a proposed schedule of
activities to ensure compliance to the final report submission.
8.11.2 Contractors shall be required to provide the following information
on their audit approach:
8.11.2.1 Proposed segmentation of the contract;
8.11.2.2 Level of staff and number of hours to be assigned to each
proposed segment of the contract;
8.11.2.3 Sample size and the extent to which statistical sampling
is to be used in the contract;

8.11.2.4 Proposed use of software in the contract;
8.11.2.5 Type and extent of analytical procedures to be used in the
contract;
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