Request for Proposal for Annual Audit Services Copyright 2014
City of Dubuque Consent Items # 8.
ITEM TITLE: Request for Proposal for Annual Audit Services
SUMMARY: City Manager recommending approval to issue a Request
for Proposal to public accounting firms to provide annual
auditing services for the City of Dubuque for Fiscal Years
ending June 30, 2017, through June 30, 2021.
SUGGESTED DISPOSITION: Suggested Disposition: Receive and File; Approve
ATTACHMENTS:
Description Type
RFP for Annual Auditing Services-MVM Memo City Manager Memo
Staff Memo Staff Memo
Audit Services RFP Supporting Documentation
THE CITY OF Dubuque
DUB E i"
Masterpiece on the Mississippi 2007.2012.2013
TO: The Honorable Mayor and City Council Members
FROM: Michael C. Van Milligen, City Manager
SUBJECT: Request for Proposal for Annual Auditing Services
DATE: February 27, 2017
Finance Director Jean Nachtman requests City Council approval to issue a Request for
Proposal to public accounting firms to provide annual auditing services for the City of
Dubuque for Fiscal Years ending June 30, 2017, through June 30, 2021.
1 concur with the recommendation and respectfully request Mayor and City Council
approval.
Zia/
Mic ael C. Van Milligen
MCVM:jh
Attachment
cc: Crenna Brumwell, City Attorney
Cindy Steinhauser, Assistant City Manager
Teri Goodmann, Assistant City Manager
Jean Nachtman, Finance Director
THE CITY OF Dubuque
AII-America City
DUBgkE 1
Masterpiece on the Mississippi 2007-2012-2013
TO: Michael C. Van Milligen, City Manager
FROM: Jean Nachtman, Finance Director
SUBJECT: Request for Proposal (RFP) for Annual Auditing Services
DATE: February 23, 2017
BACKGROUND
The purpose of this memo is to provide an RFP for annual auditing services for fiscal
years ending June 30, 2017 through June 30, 2021. The City is required to have annual
audits of its financial records by an independent public accounting firm.
In 2011 the City issued an RFP for professional auditing services for the five fiscal years
ended June 30, 2011 through June 30, 2015. Eide Bailly, LLP has performed auditing
services for the City of Dubuque for the past six years based on the 2006 RFP. A one
year extension was granted for the five-year contract due to a change in City staff.
Recently the Comprehensive Annual Financial Report (CAFR) and other information for
fiscal year ended June 30, 2016 was provided to the City Council. It is the appropriate
time to select a firm for future years' audits to allow proper planning for the audit.
DISCUSSION
An audit services review committee will review proposals submitted and provide a
recommendation. Tentative time frame for the RFP process:
March 7, 2017 Issue Solicitation for Proposal
March 28, 2017 Proposals Due
April 11, 2017 Committee Recommendation to City Manager
April 17, 2017 City Council Approval of Firm
April 18, 2017 Firms Notified of Selection
The following City of Dubuque employees have been selected to comprise the audit
services review committee:
Jean Nachtman Finance Director
Jenny Larson Budget Director
Tami Lansing Assistant Finance Director
Alexis Steger Senior Budget Analyst
Erica Haugen CDBG/HVC Supervisor
After the release of the RFP is approved by City Council, a letter will be sent to CPA
firms located in Dubuque, CPA firms that audit larger Iowa cities and other firms located
outside of Iowa that have expressed an interest indicating that the Audit Services RFP
and related information has been posted on the City website. In addition, the RFP will
be posted on the City website so other firms could respond that don't receive a letter
informing them that the RFP is available.
RECOMMENDED ACTION
The recommended action at the March 6, 2017 meeting is for the City Council to
authorize the release of the RFP to public accounting firms to receive proposals for
annual auditing services for the City of Dubuque.
JN/tl
Enclosure
THE CITY OF
DUB E
Masterpiece on the Mississippi
City of Dubuque, Iowa
REQUEST FOR PROPOSAL
FOR
ANNUAL AUDITING SERVICES
Dated: March 7, 2017
Website: w .citvofdubugue.org
Proposals Due: MARCH 28, 2017 by 2:00 p.m.
City of Dubuque
Request for Proposal
TABLE OF CONTENTS
I. INTRODUCTION
A. General Information
B. Term of Engagement
C. Subcontracting
II. NATURE OF SERVICES REQUIRED
A. General
B. Scope of Work to be Performed
C. Auditing Standards to be Followed
D. Reports to be Issued
E. Special Considerations
F. Working Paper Retention and Access to Working Papers
III. DESCRIPTION OF THE GOVERNMENT
A. General Description/Contact Person
B. Fund Structure
C. Budgetary Basis of Accounting
D. Federal and State Financial Assistance
E. Pension Plans
F. Discretely Presented Component Units
G. Joint Ventures
H. Magnitude of Finance Operations
I. Computer Systems
J. Internal Audit Function
K. Availability of Prior Audit Reports
IV. TIME REQUIREMENTS
A. Proposal Calendar
B. Anticipated Notification and Contract Dates
C. Tentative Schedule for the Fiscal Year 2017 Audit
V. ASSISTANCE TO BE PROVIDED TO THE AUDITOR
A. Finance Department and Clerical Assistance
B. Electronic Data Processing (EDP) Assistance
C. Work Area, Telephones, Internet, Photocopying and FAX Machine
VI. PROPOSAL REQUIREMENTS
A. General Requirements
1. Written Questions and Inquiries
2. Submission of Proposal
B. Technical Proposal
1. General Requirements
2. Independence
3. License to Practice in Iowa
4. Firm Qualifications and Experience
5. Partner, Supervisory and Staff Qualifications and Experience
6. Similar Engagements with Other Government Entities
7. Specific Audit Approach
8. Identification of Anticipated Potential Audit Problems
C. Dollar Cost Bid
1. Total All-Inclusive Maximum Price
2. Rates by Partner, Specialist, Supervisory and Staff Level Times Hours
Anticipated for Each
3. Out-of-pocket Expenses Included in the Total All-inclusive Maximum
Price and Reimbursement Rates
4. Rates for Additional Professional Services
5. Manner of Payment
6. Tax-Exempt Entity
VII. EVALUATION PROCEDURES
A. Audit Services Review Committee
B. Review of Proposals
C. Evaluation Criteria
1. Mandatory Elements
2. Technical Qualifications
3. Price
D. Oral Presentations
E. Final Selection
F. Right to Reject Proposals
APPENDICES
A. City Fund Structure
B. Proposer Guarantee
C. Proposer Warranties
D.
1. Format for Proposal for Audit Services All-Inclusive Maximum Price Summary
2. Format for Schedule of Professional Fees and Expenses to Support the Total
All- Inclusive Maximum Price
E. Anticipated Audit Service Agreement
F. Insurance Requirements
Reports included on the City of Dubuque or DMASWA website:
Comprehensive Annual Financial Report for FY 2016
Dubuque Metropolitan Area Solid Waste Agency (DMASWA) Financial Statements for
FY 2016
City of Dubuque
REQUEST FOR PROPOSAL (RFP)
I. INTRODUCTION
A. General Information
The City of Dubuque is requesting proposals from qualified certified public
accounting firms to audit its financial statements for five fiscal years ending June
30, 2017 through June 30, 2021. The annual audits are to be performed in
accordance with generally accepted auditing standards, Chapter 11 of the Code
of Iowa, and any other provisions applicable to audits of local government
contained in the Code of Iowa, the standards set forth for financial audits in the
General Accounting Office's (GAO) Government Auditing Standards, the Single
Audit Act Amendments of 1996 and Office of Management and Provisions of
Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative
Requirement, Cost Principals, and Audit Requirements for Federal Awards
(Uniform Guidance).
There is no expressed or implied obligation for the City of Dubuque to reimburse
responding firms for any expenses incurred in preparing proposals or potential
interviews in response to this request.
One original and two copies of the proposal must be received by Jean
Nachtman, Finance Director, City of Dubuque, 50 West 13th Street, Dubuque,
Iowa 52001 by 2:00 p.m. on March 28, 2017. No bids will be considered which
have not been received by the deadline set forth. The City is not responsible for
delays occasioned by the United States Post Offife, the internal mail delivery of
the City, or any other means of delivery employed by the bidder. The City of
Dubuque reserves the right to reject any or all proposals submitted.
The proposals submitted will be evaluated by an Audit Services Review
Committee of City employees. During the evaluation process, the Audit Services
Review Committee and the City of Dubuque reserve the right, where it may
serve the City of Dubuque's best interest, to request additional information or
clarification from proposers, or to allow corrections of errors/omissions. At the
discretion of the Audit Services Review Committee and City of Dubuque, firms
submitting proposals may be requested to make oral presentations as part of the
evaluation process.
The City of Dubuque reserves the right to retain all proposals submitted and to
use any ideas in a proposal regardless of whether that proposal is selected.
Submission of a proposal indicates acceptance by the firm of the conditions
contained in this request for proposal, unless clearly and specifically noted in the
proposal submitted and confirmed in the contract between the City of Dubuque
and the firm selected.
It is anticipated the selection of a firm will be completed by early April, 2017.
Following the notification of the selected firm it is expected a contract will be
executed within three weeks of City Council approval.
B. Term of Engagement
A five-year contract is anticipated, subject to an annual review and annual
availability of an appropriation.
C. Subcontracting
If subcontracting is anticipated, the name of the proposed subcontracting firm
must be clearly identified in the proposal. Following the award of the audit
contract, no additional subcontracting will be allowed without the prior written
consent of the City of Dubuque.
II. NATURE OF SERVICES REQUIRED
A. General
The City of Dubuque is soliciting the services of qualified firms of certified public
accountants to audit its financial statements for the fiscal year ending June 30,
2017, and each of the four (4) subsequent fiscal years. These audits are to be
performed in accordance with the provisions contained in this request for
proposal. The City's fiscal year begins on July 1 and ends on June 30.
B. Scope of Work to be Performed
The City of Dubuque desires the auditor to express an opinion on the fair
presentation of its general purpose financial statements in conformity with
generally accepted accounting principles.
The City of Dubuque also desires the auditor to express an opinion on the fair
presentation of its combining and individual fund and account group financial
statements and schedules in conformity with generally accepted accounting
principles. The auditor is required to audit the schedule of expenditures of
federal awards. The auditor shall also be responsible for performing certain
limited procedures involving supplementary information required by the
Governmental Accounting Standards Board (GASB).
C. Auditing Standards to be Followed
To meet the requirements of this RFP, the audit shall be performed in
accordance with the following standards:
1. Provisions of GASB and the Financial Accounting Standars Board
(FASB), as applicable to local governments,
2. Generally accepted accounting standards, as promulgated by the
American Institute of Certified Public Accountants (AICPA),
3. Generally accepted gocernment auditing standards, as promulgated
by the U.S. Government Accountability Office,
4. Provisions of Title 2 U.S. Code of Federal Regulations Part 200,
Uniform Administrative Requirement, Cost Principals, and Audit
Requirements for Federal Awards (Uniform Guidance),
5. Provisions of the Single Audit Act of 1984,
6. ACIPA Guides applicable to state and local governments, and
7. Provision of the Code of Iowa.
D. Reports to be Issued
Following the completion of the audit of the fiscal year's financial statements, the
auditor shall issue:
1. An Independent Auditor's Report expressing opinion on the fair
presentation of the financial statements in conformity with
generally accepted accounting principles.
2. A report on internal control over financial reporting and on
compliance and other matters based on an audit of financial
statements performed in accordance with Government Auditing
Standards.
3. A report on compliance with requirements that could have a direct
and material effect on each major program and on internal control
over compliance in accordance with Title 2 U.S. Code of Federal
Regulations Part 200.
4. A report on the fairness of presentation of the City's financial
statements and comparison is U.S. Department of Housing and
Urban Development Real Estate Assessment Center (REAC).
5. In the report(s) on internal controls, the auditor shall communicate
any reportable conditions found during the audit. A reportable
condition shall be defined as a significant deficiency in the design
or operation of the internal control structure which could adversely
affect the organizations' ability to record, process, summarize,
and report financial data consistent with the assertions of
management in the financial statements. Reportable conditions
discovered during the audit shall be reported in a separate letter
to management which shall be referred to in the report(s) on
internal controls. The reports on compliance shall include all
instances of non-compliance.
6. A report on the fair presentation of the Dubuque Metropolitation
Solid Waste Agency's (DMASWA) financial statements in
conformity with general accepted accounting principles.
7. Independent auditor's report on compliance with policy and
procedures concerning the use of Airport revenues and internal
control over compliance.
8. Independent auditors report on compliance with requirements
applicable to the Passenger Facility Charge Program and on
internal control over compliance.
9. Summary schedule of prior audit findings.
10. Schedule of findings, which includes the following:
a. Summary of independent auditor's results.
b. Finding related to the financial statements reported in
accordance with government auditing standards.
c. Findings and questioned costs for federal awards.
d. Other findings related to required statutory reporting.
e. Corrective action plan.
11. Auditors shall be required to make an immediate written report of
all irregularities and illegal acts or indications of illegal acts of
which they become aware to Michael C. Van Milligen, City
Manager.
E. Special Considerations
1. The City of Dubuque, Iowa has received the Certificate of
Achievement for Excellence in Financial Reporting for 28
consecutive years as of June 30, 2015, and has submitted the
Comprehensive Annual Financial Report for the fiscal year ending
June 30, 2016 to the Government Finance Officer's Association
for review. The City anticipates submitting its Comprehensive
Annual Financial Report for the five years covered by this Request
for Proposal and does not anticipate needing any special
assistance from the auditor to meet the program's requirements,
but will rely on the expertise of the successful audit firm to assist
the City with compliance with any new accounting principles that
become effective during the period covered by this Request for
Proposal. The cost of providing this assistance is to be included
in the base proposal price.
2. The City of Dubuque anticipates it may prepare one or more
official statements annually in connection with the sale of debt
securities (normally General Obligation Bonds, Revenue Bonds or
State of Iowa Revolving Loan) which will contain the general
purpose financial statements and the auditor's report thereon. The
auditor shall be required, if requested by the financial advisor
and/or the underwriter, to issue a "consent and citation of
expertise" as the auditor and any necessary"comfort letters."
3. The City of Dubuque has determined that the U.S. Department of
Housing and Urban Development will function as the cognizant
agency in accordance with the provisions of the Single Audit Act
Amendments of 1996 and the provisions of Title 2 U.S. Code of
Federal Regulations Part 200, Uniform Administrative
Requirement, Cost Principals, and Audit Requirements for
Federal Awards (Uniform Guidance).
4. The schedule of federal financial assistance and related auditor's
report, as well as the reports on the internal controls and
compliance, are to be issued as part of the CAFR.
5. The US Department of Housing & Urban Development requires
the City of Dubuque Housing & Community Development
Department to electronically submit their fiscal year end financial
information to HUD through the Financial Assessment Subsystem
for Public Housing (FASS-PH) by August 31. The Real Estate
Assessment Center (REAC) requires a CPA certification after
issuance of the CAFR, no later than March 31. Currently, this is
prepared for the Housing Choice Voucher including Family Self-
Sufficiency and Moderate Rehabilitation Programs. The review
and certification of these reports is to be included in the contract
cost utilizing full accrual method of accounting.
6. The typing, editing, printing, and assembly of the CAFR shall be
the responsibility of the City. The auditors will be responsible for
suggesting revisions to and expressing opinions on the City's
working copy of the CAFR, excluding sections identified as
"unauditied." It is expected that audit procedures during fieldwork
will be based primarily on the City's trial balance.
7. At the end of the audit, the final bill for services needs to be
allocated between general enterprise funds, major federal
programs, DMASWA, Airport PFC and REAC certification.
The City of Dubuque will require the auditor's assistance to comply with any new
accounting principles that become effective during the period covered by this
request for proposal.
F. Working Paper Retention and Access to Working Papers
All working papers and reports must be retained, at the auditor's expense, for a
minimum of five (5) years, unless the firm is notified in writing by the City of
Dubuque of the need to extend the retention period. The auditor will be required
to make working papers available, upon request, to the following parties or their
designees:
City of Dubuque, U.S. Department of Housing and Urban Development,
Auditor of the State of Iowa, parties designated by the federal or state
governments or by the City of Dubuque as part of an audit quality review
process, auditors of entities of which the City of Dubuque is a
subrecipient of grant funds.
In addition, the firm shall respond to the reasonable inquiries of successor
auditors and allow successor auditors to review working papers relating to
matters of continuing accounting significance.
III. DESCRIPTION OF THE GOVERNMENT
A. General Description of Government/Contact Person
A list of City offered services may be found in the Transmittal Letter of the
Comprehensive Annual Financial Report (available on the City website
wwvv.cityofdubugue.org.) Lists of elected and appointed officials and department
directors, and the City's organizational chart, are provided in the Introductory
Section of the CAFR. Further information on the City is provided in the CAFR
Management's Discussion and Analysis, and Statistical Sections.
The auditor's principal contact with the City of Dubuque will be Jean Nachtman,
Finance Director, phone (563) 589-4141, fax (563) 690-6689 or
jnachtma(cDcityofdubugue.org.
B. Fund Structure
The City's current fund structure is provided in Appendix A.
C. Budgetary Basis of Accounting
The City of Dubuque prepares its budgets on a cash basis. Budgets are
prepared for all of the City's governmental and proprietary funds.
D. Federal and State Financial Assistance
The City of Dubuque receives federal financial assistance from several federal
programs; a listing of the programs and the Catalog of Federal Domestic
Assistance numbers is included on pages 187-190 of the FY 2016 CAFR. The
City does not anticipate major changes in the amount of Federal or State
financial assistance over the five year period covered by the contract.
Fiscal Year Number of Maior Federal Programs
2012 9
2013 4
2014 2
2015 3
2016 5
E. Pension Plans
The City of Dubuque participates in the Municipal Fire & Police Retirement
System of Iowa (MFPRSI) and the Iowa Public Employees Retirement System
(IPERS) pension plans. Both plans are defined benefit, cost-sharing, multiple-
employer plans administered by state agencies.
F. Discretely Presented Component Units
The Dubuque Metropolitan Area Solid Waste Agency was created under the
provisions of Chapter 28E of the Code of Iowa by the City of Dubuque and
Dubuque County. The purpose of the Agency is to provide solid waste
management for the Dubuque metropolitan area. The City appoints a voting
majority of the Agency's governing board and has authority over those persons
responsible for the day-to-day operations of the Agency. The Agency is
presented as a proprietary fund type and has a June 30 year end.
Dubuque Initiatives and Subsidiaries is a non-profit corporation organized under
the laws of Iowa and Section 501(c)(3) of the Internal Revenue Code. The
Organization was created to render service to the City Council of the City of
Dubuque, Iowa, on matters of community interest. The Organization's articles
require that its board members include two city council members, the mayor, and
the city manager of the City of Dubuque, Iowa; and in the event of dissolution,
any assets or property of the Organization be transferred to the City of Dubuque,
Iowa. During the fiscal year 2009, the City of Dubuque, Iowa guaranteed debt
issued by Dubuque Initiatives and Subsidiaries for the rehabilitation of the
Roshek Building. The Organization is presented as a proprietary fund type and
has a December 31'year end.
Dubuque Convention and Vistors Bureau (CVB) was formerly part of the
Dubuque Area Chamber of Commerce, and in 2014 was established as a
separate non-profit organization. Dubuque CVB's purpose is to strengthen the
Dubuque area economy by competitively marketing the area as a destination.
The organization's board members include one City Council member, the City of
Dubuque mayor, and the City Manager. In the event of dissolution, any assets
or property of the organization shall be transferred to the City. The City collects
hotel/motel taxes and forwards 50% to the CVB as the primary source of funds
for its operations. The CVB has a June 30th year end.
G. Joint Ventures
The City of Dubuque does not currently participate in joint ventures with other
governments.
H. Magnitude of Finance Operations
The financial activities are performed by the City of Dubuque finance
department. The principal functions performed and the number of employees
assigned to each is as follows:
Function Number of Employees
Accounting/Treasury/Purchasing/Payroll 7 FT, 2 PT
Utility Billing/Parking Ticket Collection 6 FT, 1 PT
Meter Service 1 FT, 1 PT
Key Finance Staff Anniversary Date
Jean Nachtman, Finance Director August 20, 2002
Tami Lansing, Assistant Finance Director October 27, 2009
The budget activities are performed by the City of Dubuque budget department.
The employees involved include:
Jenny Larson, Budget Director August 7, 2006
Alexis Steger, Senior Budget Analyst January 7, 2013
I. Computer Systems
Hardware
The City of Dubuque currently uses a virtual server for all payroll, general ledger
and several sub-ledger systems including utility billing. The landfill and parking
tickets accounts receivable systems are also on a virtual server.
Software
The City of Dubuque utilizes an integrated financial software system developed
by Sungard Public Sector. The City of Dubuque uses AIMS Parking
Management Software developed by EDC Corporation for parking tickets. The
City uses Emphasys for Section 8 and Accela for loans in Housing. All suites of
software run on a Windows 2012 server.
J. Internal Audit Function
The City of Dubuque does not maintain an internal audit function.
K. Availability of Prior Audit Reports
Prior years' (2012-2016) audit reports are available at the following link
http://www.citvofdubugue.orq/index.aspx?nid=1235 on the City of Dubuque
website. The most recent DMASWA report is available at
https://www.dmaswa.org/media-room/audited-financial-statement
IV. TIME REQUIREMENTS
A. Proposal Calendar
The following is a list of key dates pertinent to the submission of proposals:
Solicitation for proposals issued March 7, 2017
Written questions deadline March 14, 2017(3:00 p.m.)
Responses to questions March 20, 2017
Due date for submitting proposals March 28, 2017 (2:00 p.m.)
B. Anticipated Notification and Contract Dates
Firms notified of selection April 18, 2017
Contract finalized by May 10, 2017
C. Tentative Schedule for Audit
Each of the following should be completed by the auditor no later than the dates
indicated.
Planning meeting May 30, 2017
Preliminary fieldwork June 26-29, 2017
Final PBC list due from auditors June 29, 2017
Trial balance available September 12, 2017
Draft financial statements available November 22, 2017
Audit opinions due to the City December 15, 2017
Informal conferences and progress reports may be requested occasionally
throughout the audit process. Attendance by the auditor at the City Council
meeting when the CAFR and management letter are approved is required.
V. ASSISTANCE TO BE PROVIDED TO THE AUDITOR AND REPORT PREPARATION
A. Finance Department and Clerical Assistance
The Finance Department staff and responsible management personnel will be
available during the audit to assist the firm by providing information, workpapers,
journal entries, documentation and explanations. The preparation of
confirmations will be the responsibility of the City.
In addition, clerical support will be made available to the audit firm for the
preparation of routine letters and memoranda.
B. Electronic Data Processing (EDP) Assistance
EDP personnel will be available to provide systems documentation and
explanations. The auditor will be provided access to the City of Dubuque's
computer hardware and financial system software for inquiries and reports.
C. Work Area, Telephones, Internet, Photocopying and FAX Machine
The City of Dubuque will provide the auditor adequate workspace and access to
necessary telephone lines, internet, copy machine and FAX machine.
VI. PROPOSAL REQUIREMENTS
A. General Requirements
1. Written Questions and Inquiries
Any inquiries concerning this proposal should be directed in writing to:
Jean Nachtman
Finance Director
City of Dubuque
50 W. 13th Street
Dubuque, IA 52001-4805
jnachtma(cDcityofdubugue.org
fax: 563-690-6689
phone: 563-589-4141
Final inquiries are due by March 14, 2017 at 3:00 p.m. All answers will
be posted in the form of an addendum by March 20, 2017. An
Acknowledgement of Receipt of Addendum (Appendix G) must be
attached to your proposal.
2. Submission of Proposals
The following material is required to be received March 28, 2017 (2:00
p.m.), for a proposing firm to be considered:
a. One original and two copies of a Technical Proposal with dollar
cost bids to include the following:
i. Title Page
Title page showing the RFP subject; the firm's name; the
name, address and telephone number of the contact
person; and the date of the proposal.
ii. Table of Contents
iii. Transmittal Letter
A signed letter of transmittal briefly stating the proposer's
understanding of the work to be done, the commitment to
perform the work within the time period, a statement why
the firm believes it to be best qualified to perform the
engagement and a statement that the proposal is a firm
and irrevocable offer for 90 days.
iv. Detailed Proposal
The detailed proposal should follow the order set forth in
Section VI. B. of this RFP.
V. Appendices
Executed copies of "Proposer Guarantee" and "Proposer
Warranties," attached to this request for proposal
(Appendix B and Appendix C).
b. Proposers should provide the completed proposal to the following
address:
Jean Nachtman, Finance Director
City of Dubuque
50 West 13th Street
Dubuque, IA 52001-4805
Clearly mark on the front of the envelope "Proposal for Audit Services."
B. Technical Proposal
1. General Requirements
The purpose of the Technical Proposal is to demonstrate the
qualifications, competence and capacity of the firms seeking to undertake
an independent audit of the City of Dubuque in conformity with the
requirements of this RFP. As such, the substance of proposals will carry
more weight than their form or manner of presentation. The Technical
Proposal should demonstrate the qualifications of the firm and of the
particular staff to be assigned to this engagement. It should also specify
an audit approach that will meet the RFP requirements.
THERE SHOULD BE NO COSTS INCLUDED IN THE TECHNICAL
PROPOSAL DOCUMENT.
The Technical Proposal should address all the points outlined in the RFP
(excluding any cost information which should be included in the cost bid).
The proposal should be prepared simply and economically, providing a
straightforward, concise description of the proposer's capabilities to
satisfy the requirements of the RFP. While additional data may be
presented, the following subjects, items Nos. 2 through 8, must be
included. They represent the criteria against which the proposal will be
evaluated.
2. Independence
The firm should provide an affirmative statement that it is independent of
the City of Dubuque as defined by generally accepted auditing
standards/the U.S. General Accounting Office's Government Auditing
Standards (1994 revision).
The firm also should provide an affirmative statement that it is
independent of all of the component units of the City of Dubuque as
defined by those same standards.
The firm should also list and describe the firm's (or proposed
subcontractors) professional relationships involving the City of Dubuque
(or any of its component units or oversight units) for the past five (5)
years, together with a statement explaining why such relationships do not
constitute a conflict of interest relative to performing the proposed audit.
In addition, the firm shall provide the City of Dubuque written notice of
any professional relationships entered into during the period of this
agreement.
3. License to Practice in Iowa
An affirmative statement should be included that the firm and all assigned
key professional staff are properly registered/licensed to practice in the
state of Iowa.
4. Firm Qualifications and Experience
The proposer should state the size of the firm, the size of the firm's
governmental audit staff, and the location of the office from which the
work on this engagement is to be performed. Also, state the number and
nature of the professional staff to be employed in this engagement on a
full-time basis and a part-time basis.
If the proposer is a joint venture or consortium, the qualifications of each
firm comprising the joint venture or consortium should be separately
identified and the firm that is to serve as the principal auditor should be
noted, if applicable.
The firm is also required to submit a copy of the report on its most recent
external quality control review, with a statement whether that quality
control review included a review of specific government engagements.
The firm shall also provide information on the results of any federal or
state desk reviews or field reviews of its audits during the past three (3)
years. In addition, the firm shall provide information on the
circumstances and status of any disciplinary action taken or pending
against the firm during the past three (3) years with federal or state
regulatory bodies or professional organizations.
Highlight activities in the governmental sector, including Special
Designations, consulting, membership in government organizations and
sponsorship of governmental CPEs.
5. Partner, Supervisory and Staff Qualifications and Experience
Identify the principal supervisory and management staff, including
engagement partners, managers, other supervisors and specialists, who
would be assigned to the engagement. Indicate whether each such
person is registered or licensed to practice as a certified public
accountant in Iowa. Provide information on the government auditing
experience of each person, including information on relevant continuing
professional education for the past three (3) years, listing courses
completed and membership in professional organizations relevant to the
performance of this audit.
Provide as much information as possible regarding the number,
qualifications, experience and training, including relevant continuing
professional education, of the specific staff to be assigned to this
engagement. Indicate how the quality of staff over the term of the
agreement will be assured.
Engagement partners, managers, other supervisory staff and specialists
may be changed if those personnel leave the firm, are promoted or are
assigned to another office. These personnel may also be changed for
other reasons with the express prior written permission of the City of
Dubuque. However, in either case, the City of Dubuque retains the right
to approve or reject replacements.
Consultants and firm specialists mentioned in response to this RFP can
only be changed with the express prior written permission of the City of
Dubuque, which retains the right to approve or reject replacements.
Other audit personnel may be changed at the discretion of the proposer
provided that replacements have substantially the same or better
qualifications or experience.
6. Similar Engagements with Other Government Entities
For the firm's office that will be assigned responsibility for the audit, list
the most significant engagements (maximum - 5) performed in the last
three years that are similar to the engagement described in this RFP.
These engagements should be ranked on the basis of total staff hours.
Indicate the scope of work, date, engagement partners, total hours, and
the name and telephone number of the principal client contact.
7. Specific Audit Approach
The proposal should set forth a work plan, including an explanation of the
audit methodology to be followed, to perform the services required in
Section II of this RFP. In developing the work plan, reference should be
made to such sources of information as City of Dubuque's budget and
related materials, the organizational chart, manuals and programs, and
financial and other management information systems.
Proposers will be required to provide the following information on their
audit approach:
a. Proposed segmentation of the engagement
b. Level of staff and number of hours to be assigned to each
proposed segment of the engagement
C. Sample size and the extent to which statistical sampling is to be
used in the engagement
d. Extent of use of EDP software in the engagement
e. Type and extent of analytical procedures to be used in the
engagement
f. Approach to be taken to gain and document an understanding of
the City of Dubuque's internal control structure
g. Approach to be taken in determining laws and regulations that will
be subject to audit test work
h. Approach to be taken in drawing audit samples for purposes of
tests of compliance
8. Identification of Anticipated Potential Audit Problems
The proposal should identify and describe any anticipated potential audit
problems, the firm's approach to resolving these problems and any
special assistance that will be requested from the City of Dubuque.
C. Dollar Cost Bids
1. Total All-Inclusive Maximum Price
The dollar cost bids should contain all pricing information relative to
performing the audit engagement as described in this RFP. The total all-
inclusive maximum price to be bid is to contain all direct and indirect
costs including all out-of-pocket expenses.
The City of Dubuque will not be responsible for expenses incurred in
preparing and submitting the technical proposal or the dollar cost bids.
The first page of the dollar cost bids should include the following
information (See Appendix D, page 1):
a. Name of Firm
b. Certification that the person signing the proposal is entitled to
represent the firm, empowered to submit the bids, and authorized
to sign a contract with the City of Dubuque.
C. A summary of all-inclusive price for each individual year of the
engagement. Bid for audit with maximum four major programs
plus additional cost for additional major programs, if any.
d. A total all-inclusive maximum price for the five (5) year
engagement.
2. Rates by Partner, Specialist, Supervisory and Staff Level Times Hours
Anticipated for Each.
Pages two (2) through six (6) of the dollar cost bids should include a
schedule of professional fees and expenses that supports the total all-
inclusive price for the 2017 fiscal year of the engagement and each of the
four (4) subsequent fiscal years, presented in a format similar to
Appendix D, page 2.
3. Out-of-pocket Expenses Included in the Total All-inclusive Maximum
Price and
Reimbursement Rates.
The total all-inclusive price should include all out-of-pocket expenses.
This includes expenses for travel, lodging, meals, etc.
4. Rates for Additional Professional Services
If it should become necessary for the City of Dubuque to request the
auditor to render any additional services to either supplement the
services requested in this RFP or to perform additional work as a result of
the specific recommendations included in any report issued on this
engagement, then such additional work shall be performed only if set
forth in an addendum to the contract between City of Dubuque and the
firm. Any such additional work agreed to between City of Dubuque and
the firm shall be performed at the same rates set forth in the schedule of
fees and expenses included in the dollar cost bid.
5. Manner of Payment
Progress payments will be made on the basis of requests of the audit
firm. Interim billings shall cover periods of not less than a calendar
month. The City will not pay more than ninety percent (90%) of a single
year's fees before the delivery of the final auditors' opinion and reports
requested by the Request for Proposal.
6. Tax-Exempt Entity
The City is a tax-exmpt entity, thus taxes are not to be included in fee
calculations.
VII. EVALUATION PROCEDURES
A. Audit Services Review Committee
Proposals submitted will be evaluated by an Audit Services Review Committee of
City employees.
B. Review of Proposals
The Audit Services Review Committee will use a point formula during the review
process to score proposals. Each member of the Audit Services Review
Committee will score each technical proposal by each of the criteria described in
Section VII.C. below. The Audit Services Review Committee will determine a
composite technical score for each firm, based on a combination of the individual
scores. At this point, firms with an unacceptably low technical score will be
eliminated from further consideration.
After the composite technical score for each firm has been established, the dollar
cost bids will be added to the technical score based on the price bids. The
maximum score for price will be assigned to the firm offering the lowest total all-
inclusive maximum price. Appropriate fractional scores will be assigned to other
proposers.
The City of Dubuque reserves the right to retain all proposals submitted and use
any idea in a proposal regardless of whether that proposal is selected.
C. Evaluation Criteria
Proposals will be evaluated using three sets of criteria. Firms meeting the
mandatory criteria will have their proposals evaluated and scored for both
technical qualifications and price. The following represent the principal selection
criteria which will be considered during the evaluation process.
1. Mandatory Elements
a. The audit firm (including subcontractors) is independent and
licensed to practice in the state of Iowa.
b. The firm has no conflict of interest with regard to any other work
performed by the firm for the City of Dubuque.
C. The firm adheres to the instructions in this RFP on preparing and
submitting the proposal.
d. The firm submits a copy of its last external quality control review
report and the firm has a record of quality audit work.
2. Technical Qualifications: (Maximum Points - 75)
a. Expertise and Experience
1. The firm's past experience and performance on comparable
government engagements
2. The quality of the firm's professional personnel to be
assigned to the engagement and the quality of the firm's
management support personnel to be available for technical
consultation
3. The firm's experience with federal and state financial
assistance programs.
b. Audit Approach
1. Adequacy of proposed staffing plan for various segments of
the engagement
2. Adequacy of sampling techniques
3. Adequacy of analytical procedures
3. Price: (Maximum Points - 25)
Cost will not be the sole factor in the selection of an audit firm. The City
retains the right to negotiate the price after an audit form has been
chosen. For purposes of scoring, the lowest cost proposal will be
awarded the maximum 25 points, with each successively higher cost
proposal assigned a proportionately lower point value.
D. Oral Presentations
During the evaluation process, the Audit Services Review Committee may
request one or more firms to make oral presentations. Such presentations will
provide firms with an opportunity to answer any questions the Audit Services
Review Committee may have on a firm's proposal. All firms may not be asked to
make oral presentations.
E. Final Selection
The City of Dubuque will select a firm based upon the recommendation of the
Audit Services Review Committee. The recommendation of the committee will be
subject to approval of the City Manager and City Council.
It is anticipated that a firm will be selected by April 6, 2017. Following notification
of the firm selected, it is expected a contract will be executed between both
parties by April 25, 2017.
F. Right to Reject Proposals
Submission of a proposal indicates acceptance by the firm of the conditions
contained in this request for proposal unless clearly and specifically noted in the
proposal submitted and confirmed in the contract between the City of Dubuque
and the firm selected.
The City of Dubuque reserves the right without prejudice to reject any or all
proposals.
Thank you for your firm's interest in providing audit services to the City of
Dubuque.
VIII. INSURANCE
The Selected firm, at its own expense, shall procure and maintain during the life
of this contract, insurance limits and endorsements as shown in Appendix E.
Appendix A
CITY OF DUBUQUE
FUNDS AND FUND GROUPS
FUND DESCRIPTION FUND DESCRIPTION
GENERAL DEBT SERVICE
100 GENERAL 400 DEBT SERVICE
101 DRA GAMING 440 BOND ISSUES
102 DRA DISTRIBUTION
SPECIAL PERMANANT
200 TORT LIABILITY 500 LYONS PEONY TRUST
205 TRUST &AGENCY 550 LIBRARY GIFTS TRUST
210 TIF-METRIX/NORDSTROM(DICw)31002
212 TIF -QUEBECOR 31029
215 TIF - N CASCADE HOUSING ENTERPRISE
220 TIF-ADV DATA COMM 340 SALES TAX INCREMENTAL
222 TIF-CARTEGRAPH 600 TRANSIT
225 TIF-TECH PARK SOUTH 31018 610 SEWAGE FACILITY OPERATION
229 TIF-HOLY GHOST 31045 620 STORM WATER OPERATION
230 TIF-E. 7TH STREET 630 PARKING OPERATION
231 TIF-LAKE RIDGE 31046 640 WATER UTILITY OPERATION
232 TIF-KERPER BLVD 670 REFUSE COLLECTION
240 TIF-DOWNTOWN 31033 680 SALT OPERATIONS
241 TIF-DOWNTOWN LOAN POOL 31033 700 AMERICA'S RIVER PROJECT
242 TIF - ICE HARBOR 710 SANITARY SEWER CONSTRUCTION
243 DBQ BREWING MALTING 31042 720 STORM WATER CONSTRUCTION
249 SWISS VALLEY ECONOMIC DEV 730 PARKING FACILITY CONSTRUCTION
250 ROAD USE TAX 740 WATER CONSTRUCTION
252 AIRPORT PASSENGER FACILITIES
255 SPECIAL ASSESSMENT INTERNAL SERVICE
260 COMMUNITY DEVELOPMENT 800 ENGINEERING SERVICE
262 COMMUNITY DEVELOPMENT DIS 810 GARAGE SERVICE
263 STATE CDBG 820 GENERAL SERVICE
264 NOT USED(HUD DISASTER RELIEF) 830 STORES/PRINTING
265 UDAG REPAYMENTS 860 HEALTH INSURANCE RESERVE
268 IFA HOUSING TRUST 880 WORKERS' COMP INS RESERVE
269 CIRCLES PRIVATE DONATIONS
270 STATE RENTAL REHAB
271 STATE HOME PROGRAM AGENCY
275 LEAD PAINT GRANT 900 CABLE EQUIPMENT FUND
280 SECTION 8 HOUSING 910 DOG TRACK BOND DEPRECIATI
290 CABLE TV
292 CABLE EQ UPDATE
295 EXPENDABLE LIBRARY GIFTS COMPONET UNIT
940 DMASWA-GENERAL
CAPITAL 941 DMASWA-DNR planning
300 STREET CONSTRUCTION
325 DICW CIP REPLACEMENT FUND
350 SALES TAX CONSTRUCTION
360 TIF CONSTRUCTION
370 GOLF CONSTRUCTION
380 DOG TRACK CONSTRUCTION
390 AIRPORT CONSTRUCTION
391 PASSENGER FACILITY
395 PARKING-DOCK FACILITY DEP
Page 1 of 1
APPENDIX B
PROPOSER GUARANTEE
The proposer certifies it can and will provide and make available, as a minimum, all services set
forth in Section II, Nature of Services Required.
Signature of Official:
Name (typed):
Title:
Firm:
Date:
Page 1 of 1
APPENDIX C
PROPOSER WARRANTIES
A. Proposer warrants that it is willing and able to comply with State of Iowa laws with respect to
foreign (non-state of Iowa) corporations.
B. Proposer warrants that it has and will maintain an errors and omissions insurance policy
providing a prudent amount of coverage for the willful or negligent acts, or omissions of any
officers, employees or agents thereof.
C. Proposer warrants that it will not delegate or subcontract its responsibilities under an agreement
without the prior written permission of the City of Dubuque.
D. Proposer warrants that all information provided by it in connection with this proposal is true and
accurate.
Signature of Official:
Name (typed):
Title:
Firm:
Date:
Page 1 of 1
APPENDIX D
PROPOSAL FOR AUDIT SERVICES
ALL-INCLUSIVE MAXIMUM PRICE SUMMARY
FOR THE CITY OF DUBUQUE
Fee for each
Additional Major
Program (over
Proposal for Audit Services: Total Price 5)
Price of First Year of Engagement $ $
(FY 17)
Price of Second Year of Engagement $ $
(FY 18)
Price of Third Year of Engagement $ $
(FY 19)
Price of Forth Year of Engagement $ $
(FY20)
Price of Fifth Year of Engagement $ $
(FY21)
Total All-inclusive Maximum Price $
Proposalof
Address
Authorized Signer
Date
Page 1 of 1
APPENDIX E
AUDIT SERVICE AGREEMENT BETWEEN
THE CITY OF DUBUQUE, IOWA
AND
[CPA FIRM]
This Agreement is entered into this_ day of April, 2017, between the City of Dubuque (City)
and [CPA Firm].
RECITALS
WHEREAS, City desires to obtain the services of [CPA Firm] to perform the annual audit as
required by Iowa Code Section 11.6 for the five fiscal years ending June 30, 2017; June 30,
2018; June 30, 2019; June 30, 2020; and June 30, 2021; and
WHEREAS, [CPA Firm] desires to perform the audit services for City with the terms and
conditions set forth in this Agreement; and
WHEREAS, this Agreement is in the public interest in fulfilling the requirements of Iowa Code
Chapter 11.
NOW, THEREFORE, in consideration of the foregoing recitals and the covenants and
conditions set forth in this Agreement, the parties agree as follows:
1. Services:
[CPA Firm] shall provide audit and financial reporting services to City as specified in
attached Proposal dated , 2017 and the attached Request for Proposal
for Professional Auditing Services dated February _, 2017 (the RFP), incorporated
herein by this reference.
2. Requirements:
[CPA Firm] agrees to all representations, commitments, and warranties presented in
their Proposal. Exceptions to any part of the requirements must be clearly identified.
The order of precedence shall be: [CPA Firm's] signed Audit Service Agreement,
Proposal, and the RFP.
3. Insurance:
[CPA Firm] shall provide insurance in accordance with attached schedule C and
maintain coverage during the term of this agreement.
Page 1 of 2
APPENDIX E
4. Indemnity Agreement:
[CPA Firm] will save, defend, hold harmless and indemnify the City from any claims
arising out of the performance of this Agreement which are the result of the negligence
of the [CPA Firm], its employees, officers, and agents.
5 Conditions of Payment:
City agrees to pay fees for services as stated in the attached Schedule of Professional
Fees and Expenses. The fees shall be paid as earned on a monthly billing cycle. Ten
percent of the earned fee may be retained until completion of the audit and financial
reports issued. Payment shall be made within 30 days of receipt of invoice. [CPA Firm]
agrees to provide an itemized statement of total audit expenses at the completion of the
audit in the format required by the Auditor of the State of Iowa
6. Termination of Agreement:
City may terminate this Agreement at any time by giving 90 days written notice to [CPA
Firm] if City determines in its sole judgment that [CPA Firm] has failed to perform the
covenants or agreements contained herein. City may also cancel the audit services for
any specific fiscal year if City is advised by the Auditor of the State of the Auditor's intent
to conduct the audit.
IN WITNESS WHEREOF, the parties have executed this Agreement as of the date set
forth above.
CITY [CPA FIRM]
By By
Name (Print) Name (Print)
Title Title
Date Date
Page 2 of 2
Appendix F
City of Dubuque Insurance Requirements for Professional Services
Insurance Schedule C
1. shall furnish a signed Certificate of Insurance to the City of Dubuque,
Iowa for the coverage required in Exhibit I prior to commencing work and at the end of the
project if the term of work is longer than 60 days. Providers presenting annual certificates
shall present a Certificate at the end of each project with the final billing. Each Certificate
shall be prepared on the most current ACORD form approved by the Iowa Department of
Insurance or an equivalent. Each certificate shall include a statement under Description of
Operations as to why issued. Eg: Project # or Project Location at or
construction of
2. All policies of insurance required hereunder shall be with a carrier authorized to do business in
Iowa and all carriers shall have a rating of A or better in the current A.M. Best's Rating Guide.
3. Each Certificate shall be furnished to the contracting department of the City of Dubuque.
4. Failure to provide minimum coverage shall not be deemed a waiver of these requirements by
the City of Dubuque. Failure to obtain or maintain the required insurance shall be considered
a material breach of this agreement.
5. Consultants shall require all subconsultants and sub-subconsultants to obtain and maintain
during the performance of work insurance for the coverages described in this Insurance
Schedule and shall obtain certificates of insurances from all such subconsultants and sub-
subconsultants. Consultants agree that it shall be liable for the failure of a subconsultants and
sub-subconsultants to obtain and maintain such coverages. The City may request a copy of
such certificates from the Consultants.
6. All required endorsements to various policies shall be attached to Certificate of insurance.
7. Whenever a specific ISO form is listed, an equivalent form may be substituted subject to the
provider identifying and listing in writing all deviations and exclusions that differ from the ISO
form.
8. Provider shall be required to carry the minimum coverage/limits, or greater if required by law or
other legal agreement, in Exhibit I. If provider's limits of liability are higher than the required
minimum limits then the provider's limits shall be this agreement's required limits.
9. Whenever an ISO form is referenced the current edition of the form must be used.
Page 1 of 3
Appendix F
Insurance Schedule C (continued)
Exhibit I
A) COMMERCIAL GENERAL LIABILITY
General Aggregate Limit $2,000,000
Products-Completed Operations Aggregate Limit$1,000,000
Personal and Advertising Injury Limit $1,000,000
Each Occurrence $1,000,000
Fire Damage Limit (any one occurrence) $ 50,000
Medical Payments $ 5,000
a) Coverage shall be written on an occurrence, not claims made, form. The general
liability coverage shall be written in accord with ISO form CG0001 or business
owners form BP0002. All deviations from the standard ISO commercial general
liability form CG 0001, or Business owners form BP 0002, shall be clearly identified.
b) Include ISO endorsement form CG 25 04 "Designated Location(s) General
Aggregate Limit" or CG 25 03 "Designated Construction Project (s) General
Aggregate Limit" as appropriate.
c) Include endorsement indicating that coverage is primary and non-contributory.
d) Include endorsement to preserve Governmental Immunity. (Sample attached).
e) Include an endorsement that deletes any fellow employee exclusion.
f) Include additional insured endorsement for:
The City of Dubuque, including all its elected and appointed officials, all its
employees and volunteers, all its boards, commissions and/or authorities and
their board members, employees and volunteers. Use ISO form CG 2026.
B) AUTOMOBILE LIABILITY $1,000,000 (Combined Single Limit)
C) WORKERS' COMPENSATION & EMPLOYERS LIABILITY
Statutory benefits covering all employees injured on the job by accident or disease as
prescribed by Iowa Code Chapter 85 as amended.
Coverage A Statutory—State of Iowa
Coverage B Employers Liability
Each Accident $100,000
Each Employee-Disease $100,000
Policy Limit-Disease $500,000
Policy shall include an endorsement providing a waiver of subrogation to the City of
Dubuque.
Coverage B limits shall be greater if required by Umbrella Carrier.
D) UMBRELLA LIABILITY $1,000,000
Umbrella liability coverage must be at least following form with the underlying policies
included herein.
E) PROFESSIONAL LIABILITY $1,000,000
a) Provide evidence of coverage for 5 years after completion of project.
F) CYBER LIABILITY $1,000,000
Coverage for First and Third Party liability including but not limited to lost data and
restoration, loss of income and cyber breach of information.
Yes No
Page 2of3
Appendix F
Preservation of Governmental Immunities Endorsement
1. Nonwaiver of Governmental Immunity. The insurance carrier expressly agrees and states that the
purchase of this policy and the including of the City of Dubuque, Iowa as an Additional Insured
does not waive any of the defenses of governmental immunity available to the City of Dubuque,
Iowa under Code of Iowa Section 670.4 as it is now exists and as it may be amended from time to
time.
2. Claims Coverage. The insurance carrier further agrees that this policy of insurance shall cover
only those claims not subject to the defense of governmental immunity under the Code of Iowa
Section 670.4 as it now exists and as it may be amended from time to time. Those claims not
subject to Code of Iowa Section 670.4 shall be covered by the terms and conditions of this
insurance policy.
3. Assertion of Government Immunity. The City of Dubuque, Iowa shall be responsible for asserting
any defense of governmental immunity, and may do so at any time and shall do so upon the timely
written request of the insurance carrier.
4. Non-Denial of Coverage. The insurance carrier shall not deny coverage under this policy and the
insurance carrier shall not deny any of the rights and benefits accruing to the City of Dubuque,
Iowa under this policy for reasons of governmental immunity unless and until a court of competent
jurisdiction has ruled in favor of the defense(s) of governmental immunity asserted by the City of
Dubuque, Iowa.
No Other Change in Policy. The above preservation of governmental immunities shall not otherwise
change or alter the coverage available under the policy.
SPECIMEN
Page 3of3
APPENDIX G
SHE CreY CF
DUB E
Masterpiece on the Mississippi
Audit Services RFP
ADDENDUM ACKNOWLEDGEMENT
(Faxed or e-mailed proposals will not be accepted.)
Deadline Date for City posting Addendurl Friday, March 3, 2017
RFP Proposal Due: Thursday, March 9, 2017 by 2:00 p.m.
Questions submitted in regard to the Audit Services RFP and responses to the
submitted inquiries have been posted to the City of Dubuque website as of March 9,
2017. This form acknowledges receipt of all addendum(s) and is not valid unless
signed below by an authorized representative of firm AND included with proposal
submission documents. The City of Dubuque reserves the right to reject any or all
proposals.
Jean Nachtman
Finance Director
563-589-4133
...............................................................................................
❑ I acknowledge receipt of this addendum and will include this form with submitted
proposal documents.
Firm Name Authorized Signature and Position Held in Firm
Address Print Name
City State Zip Phone Fax