Audit Investigative and Special Service

The Vendor is required to provide to establish a bench audit investigative and special service on an as needed basis.
- The bench of consultants will be required to provide services in the following areas:
1. Audits, including but not limited to
• Change Order Audits
• Audit of Claims
• Incurred Cost Audits
• Pre-Award Audits
• Performance Audits
• IT Control Audits and Reviews
• Other Audit Engagements as necessitated by the OIG
2. Investigative Services
3. Due Diligence Reviews
4. Data Analytics Services
5. Technical Evaluation Services
6. Construction Integrity Monitoring Services
7. Special Analyses, Reviews, and Studies
- Audits
• All audits performed at the request of the office shall be conducted in accordance with either the generally accepted government auditing standards or the international standards for the professional practice of internal auditing.
• Change Order Audits - This type of audit examines change orders for allow ability, allocability and reasonableness of the proposed or claimed change order costs. 
• Change orders to a contract include added work, deleted work, or a combination of added and deleted work, equitable adjustments for delay, disruption, inefficiencies, economic price adjustments, contract terminations and other claims. 
• The audit may include the review of contractor methodology in estimating, accumulating and accounting of contract costs.
- Claim audits - a claim audit generally examines construction-related disputes or problems that have not been resolved by the owner and contractor. 
• Construction claims typically relate to changes (formal changes, constructive changes, cardinal changes, or differing site conditions), the impact of changes (delays, acceleration, or disruption), quality of performance (defects in workmanship, defects in materials, and construction failures), and bad faith (fraudulent) conduct. 
• The audit consists of a critical evaluation of the merits of the claim to establish entitlement, determine the impact, and calculate damages.
- Incurred cost audits - this type of audit examines the actual costs incurred by the contractor. 
• An incurred cost audit can be conducted as an interim audit or a closeout audit. 
• The audit determines whether the costs incurred are allowable, allocable, and reasonable in accordance with far (if and when applicable) and contract terms. 
• In an interim audit, the costs incurred to date are examined. 
• In a closeout audit, the retention, claims, liquidated damages, credits and other contract adjustments are also audited to determine the final costs under the contract.
- Pre-award audits - this type of audit evaluates a contractor’s cost proposal to determine the reasonableness of the contractor’s proposed cost or price. 
• The pre-award audit is a detailed analysis of the proposal and provides information on the basis and method used by the contractor in preparing the proposal and any discrepancies in the way in which the cost or pricing data were used in preparing the proposal. 
• For a new or first-time contractor, the audit may also cover an evaluation of the contractor's financial capability, accounting system, internal controls, and related contractor operations.
- Performance audits - a performance audit is an objective and systematic examination of evidence for the purpose of providing an independent assessment of the performance of an organization, program, activity, or function to provide information to improve public accountability.
- Investigative services
• The consultant shall respond to the district’s request for “on-call” investigation services. generally, the investigations shall concern allegations against employees engaging in various actions, including but not limited to fraud, theft, discrimination, harassment, retaliation and other misconduct in violation of law and/or district policy. 
• On occasion, investigations may involve non-employees, such as district vendors, parents, students, district officials, etc.
- Due diligence reviews
• Due diligence reviews are not audits, and the consultant is not required to express an opinion or conduct the review in accordance with any required standards. due diligence is a process whereby an individual or an organization seeks sufficient information (financial and legal) about a business entity or individual to reach an informed judgment about that entity or individual in preparation for establishing a relationship with that entity or individual which involves business risks. 
• An objective of a due diligence review is to assist the district in evaluating potential contractors in order to enhance the district’s understanding of the contractor’s business. 
• This review includes an examination of the contractor’s business conditions, credit risk, financial position, organization and management, litigation summary, and status with regulatory agencies.
- Data analytics services 
• The office is increasing its usage of data analytics. 
• The data analytics process begins with an extraction of large data sets from various systems and databases that are then processed, analyzed, and visualized through the use of multiple software systems and tools. 
• This process also includes the application of descriptive, diagnostic, predictive, and prescriptive analytics on district data and the results are evaluated and used to better inform our risk assessment, audit planning, and fraud detection efforts.
- Technical evaluation services
• Technical evaluations are assessments of construction projects conducted to determine the technical suitability of a structure, equipment, material, product, process, or system for the intended objectives. 
• Completed construction projects will be evaluated to ensure compliance with contract documents, specifications, and code requirements. 
• Technical evaluations may also be performed to evaluate facility-related departments and programs to assess their compliance with state and local laws and regulations, as well as district policies and guidelines. 
• The office values expertise in various construction classifications, including but not limited to, design and planning, project and construction management, project control (scheduling and estimating), and general engineering, including mechanical (HVAC), electrical, and plumbing.
- Construction integrity monitoring (CIM) services
• Construction integrity monitoring involves integrated oversight services using professionals such as auditors, investigators, engineers, lawyers, compliance specialists, and other subject-matter experts who help prevent fraud, waste, and abuse on large infrastructure projects. 
• Construction integrity monitors (CIMS) oversee projects in real time to create a culture of integrity within project teams and with contractors, vendors, and suppliers to prevent fraud, waste, and abuse. CIMS identify and document improper practices. 
• A project risk assessment is created and provides a blueprint for focus areas during the project.  - Special analyses, reviews, studies, and services
• Special analyses, reviews, and studies are non-audit services performed in response to special needs for expertise or management requests. 
• Special reviews may include rate reviews, price analyses, salary and rate surveys, analysis of district or office program and unit efficiencies, and all other areas and matters not covered by the abovementioned reviews and services. 
• These services usually require special expertise in areas such as government contracting, procurement, public finance, school construction bonds, and other areas related to school district operations.
- Contract Period/Term: 3 years
- Pre-Proposal Conference Date: June 30, 2025
- Questions/Inquires Deadline: July 3, 2025