Specifications include, but are not limited to: Article VII, Section 10 of the Hawaii State Constitution and Section 23-4, Hawaii Revised Statutes (HRS), require the Auditor to conduct post-audits of the transactions, accounts, programs, and performance of all departments, offices, and agencies of the State of Hawaii (State) and its political subdivisions. These provisions further require the Auditor to certify to the accuracy of all financial statements issued by the respective accounting officers of the State. The Auditor is issuing this Request for Proposals (RFP) to solicit Proposals from prospective Offerors demonstrating successful experience in providing auditing, accounting, and related professional services and intends to employ the services of certified public accounting firms to conduct such engagements. Pursuant to Section 3-122-149, Hawaii Administrative Rules (HAR), relating to multi-term contracts, all prospective Offerors should be aware that funds for services as agreed shall be available for only the initial fiscal year of a multi-term contract. Further, the contractual obligations of both parties in each subsequent fiscal year are subject to the appropriation and availability of funds. A contract will be cancelled when funds are not appropriated or otherwise made available to support continuation of performance in any fiscal year succeeding the initial term of the contract; however, this does not affect either the State’s rights or the Contractor’s rights under any termination clause of the Contract. The Contractor will be notified on a timely basis by the Auditor, as Head of the Purchasing Agency (HOPA), on the availability of funds for the continuation of the Contract for each succeeding fiscal year as required under Section 3-122-149(f)(6), HAR. In the event of cancellation, as noted above, the Contractor will be reimbursed the unamortized, reasonably incurred, nonrecurring costs pursuant to Section 3-122-149(f)(7), HAR. The Auditor seeks certified public accountants to conduct audits of the financial statements of the Department of Education (DOE) and to perform federal compliance audits in accordance with the Office of Management and Budget’s (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Title 2, U.S. Code of Federal Regulations, Part 200 (Uniform Guidance), for the fiscal years ending June 30, 2024, 2025, and 2026, including consideration of the systems and procedures of accounting, reporting, and internal controls of the DOE.
