CERTIFIED PUBLIC ACCOUNTANT OPENING

INTRODUCTION

The Oglala Sioux Tribe, through its subsidiary Oglala Lakota Telecommunications (OLT), a small Tribally-owned Internet Service Provider serving the Pine Ridge Indian Reservation, is seeking proposals from qualified Certified Public Accountants (CPAs, which may be firms, individuals, etc) to provide accounting and compliance-related services in connection with post-award requirements related to OLT’s Reconnect 4 grant award. The selected vendor will assist OLT in overseeing and preparing various reports in accordance with the United States Department of Agriculture (USDA) regulations and post-award requirements.

SCOPE OF WORK

Specific services that may be required include, but are not limited to, the following:

1. Preparation of annual financial audit in accordance with 2 CFR 200
2. Assistance with 7 CFR 1773 subpart B compliance (Policy on Audits of RUS Awardees)
3. Prepare and/or review Form SF-270, Request for Advance or Reimbursement of funds
4. Assistance with applicable USDA Rural Utilities Service (RUS) compliance and reporting requirements, as outlined further below
5. Assistance with development of sale or lease of grant assets, as applicable
6. Assistance with internal accounting policies
7. Assistance with record keeping & retention
8. Monthly accounting & bookkeeping services, including assistance with developing monthly financial statements
9. Compliance with Generally Accepted Accounting Principles
10. Services and reporting included in this summary as outlined below

OLT seeks a partner with proven expertise in telecommunications accounting that provides reliable and timely service; has experience with applicable regulatory compliance; and is willing to provide training and assistance to OLT’s finance & accounting department.

POST-AWARD REPORTING REQUIREMENTS

The chosen vendor will assist OLT with the following tasks, filings, and requirements as requested by OLT management. To be and stay in compliance with USDA rules, regulations, and conditions, awardees must comply with the following reporting standards:

1. Form SF-270: Submit Form SF-270 (Request for Advance or Reimbursement) to request reimbursements.
2. Performance Reporting: Provide annual performance activity reports to USDA RD’s Rural Utilities Service by January 31 of the year following the award.  Continue submitting annual reports until the project is complete
3. Final Performance Report: Submit a final performance report no later than 120 days after the award expiration, project completion, or final disbursement.  This report should include:
   • A comparison of actual accomplishments to objectives
   • A description of problems, delays, or adverse conditions.
   • Actions taken or planned to resolve issues.
   • A timetable with objectives for the next reporting period.
   • Coordination activities with the state broadband o ice

Process for Requesting Reimbursements Using Form SF-270:

1. Complete Form SF-270: Fill out the Request for Advance or Reimbursement form (SF-270). This form is used to request funds for expenses and costs incurred during the project.
2. Submit the Form: Submit the completed SF-270 form to USDA Rural Utilities Service. Ensure all required information is accurately provided.
3. Include Supporting Documentation: Attach any necessary supporting documentation that justifies the expenses for which you are requesting reimbursement.  This may include invoices, receipts, or other proof of expenditures
4. Review and Approval: USDA will review the submitted SF-270 form and supporting documentation. They will verify that the expenses are eligible and align with the approved project budget.
5. Receive Reimbursement: Once approved, USDA will process the reimbursement and disburse the funds to the awardee.

Regulatory & Compliance Requirements

The chosen vendor will assist OLT with post-award monitoring. This requires compliance with RUS requests for support and ongoing monitoring efforts to have access to and the right to inspect:

• The broadband system
• Books
• Records (to be maintained in accordance with 7 CFR 1770 subpart A)
• Accounts
• Invoices
• Contracts
• Leases
• Payrolls
• Timesheets
• Cancelled checks
• Statements
• Other documents as requested

This also requires compliance with the following:

Quarterly Reporting. Thirty days after the end of each calendar year quarter, throughout the economic life of the facilities funded with a grant, must submit to RUS, using RUS online reporting system:

• Balance sheets
• Income statements
• Statements of cash flow
• Rate package summaries
• Number of customers taking broadband service on a per community basis

Request for Firm Credentials & Qualifications

OLT requests that you please provide the following:

• An overview of your firm and credentials for this scope of work
• Attestation of CPA certification
• Brief summary of related expertise for the request outlined above
• References from comparable clients
• Additional materials that demonstrate your firm’s capabilities and experience for the scope of work outlined above

Sincerely,
Oglala Lakota Telecommunications Board of Directors
Oglala Lakota Telecommunications, LLC