SOLICITATION REQUEST

Program-specific Audit Services – Fiscal Year 2024

The Fair Food Standards Council (FFSC) invites qualified audit firms to submit a quote and detailed scope of work to complete a program-specific audit for FY2024, in accordance with 2 CFR 200 Subpart F – _Audit Requirements, which codifies the Single Audit Act Amendments of 1996. FFSC has expended $750,000 or more in FY2024 in federal awards under only one federal program, and elects to have a program-specific audit conducted in accordance with 2 CFR 200.507 Program-specific audits. The timeline for completion is by August 31, 2025, in order to submit the final audit report to the Federal Audit Clearinghouse no later than September 30 2025 (nine months after the end of the audit period) or within 30 calendar days after FFSC receives the auditor’s report (whichever is earlier).

Background and Requested Services

FFSC is an independent 501(c)(3) nonprofit organization with a fiscal year end of December 31st. Our mission is to monitor the implementation of the Fair Food Program in Participating Growers’ workplaces. Our annual revenue has ranged between $ 1,935,802 (2021), $1,708,657 (2022) and $1,158,670 (2023) over the past three years.

FFSC received a $2,500,000 federal award from the United States Department of Labor, Bureau of International Labor A^airs (ILAB), O^ice of Child Labor, Forced Labor & Human Tra^icking (OCFT), under cooperative agreement IL-39461-22-75-K. The project is fully funded by the cooperative agreement, with a project performance period of December 30, 2022 – December 29, 2025.

FFSC expended $750,000 or more in FY2024 under cooperative agreement IL-39461-22-75- K, which is the organization’s only federal award. FFSC elects to have and is soliciting a program-specific audit conducted in accordance with 2 CFR 200.507 Program-specific audits. The audit must be conducted in accordance with U.S. Generally Accepted Government Auditing Standards (GAGAS), and include the auditor’s opinion on compliance with U.S. federal laws, USDOL regulations for grants, and the Terms and Conditions of the cooperative agreement. The audit will also assess the completeness, accuracy, and reliability of FFSC’s financial reporting and performance data related to cooperative agreement IL-39461-22-75-K. This audit will ensure compliance with grant objectives, expenditure requirements, and applicable federal regulations.

Requirements

Interested firms must submit a quote and scope of work containing the following elements:

• Description of the firm and evidence of qualifications to provide the above services, including years in operation, areas of expertise, and relevant experience.
• Background and experience in auditing nonprofit clients.
• The size and organizational structure of the auditor’s firm.

• Statement of the firm’s understanding of work to be performed, including methodology, tools, and processes to be used to conduct the audit.
• Proposed timeline for completing the audit, including fieldwork and final reporting.
• Profiles of key team members, including certifications, experience, and roles in the audit.
• A copy of your firm’s most recent peer review report, the related letter of comments, and the firm’s response to the letter of comments.
• Detailed cost breakdown, including proposed fee structure, billing rates, estimated total costs, additional fees (e.g., travel expenses), and the maximum fee that would be charged.
• A signed statement certifying the firm is not debarred, suspended, or otherwise excluded from or ineligible to participate in federal procurements, as required under CFR Part 200 and Executive Orders 12549 and 12689.
• Present findings to FFSC leadership and stakeholders.
• Provide the auditor’s report by August 31, 2025, for FFSC’s Board to review each document before its submission to the appropriate recipients, including the Federal Audit Clearinghouse.

Qualifications

• Demonstrated expertise in auditing federally funded awards, in accordance with 2 CFR 200 Subpart F – _Audit Requirements, 2 CFR 200.507 Program-specific audits, and U.S. Generally Accepted Government Auditing Standards (GAGAS)
• Capacity to complete the program-specific audit by August 31, 2025

Evaluation Criteria

Proposals will be evaluated based on the following criteria:

• Experience and Qualifications
• Proposed Approach
• Team Expertise
• Cost
• References and Past Performance

Submission

Please submit a quote, scope of work, and other relevant materials in response to this solicitation electronically to FFSC’s Director of Finance, Lukas Dresler, at Ldresler@fairfoodstandards.org, with the subject line “Quote for ILAB Program-specific Audit Services.”

If you have questions about this solicitation request, please contact Lukas Dresler at ldresler@fairfoodstandards.org or +1 (941) 724-6355.

Please ensure all documents are in PDF format.

Equal Opportunity Statement

FFSC is committed to promoting equity, and inclusion. Proposals are welcome from all qualified firms regardless of race, ethnicity, gender, disability, or socioeconomic status.

Funding is provided by the United States Department of Labor under cooperative agreement number IL-39461-22-75-K. One hundred percent (100%) of the total costs of the project or program is financed with USG federal funds, for a total of $2,500,000.