Audit and Accounting Services for the Florida Prepaid College Board, Stanley G. Tate Florida Prepaid

Respondents will perform the services below for the Board’s Prepaid and Savings Plans; the Foundation; and ABLE United, unless indicated otherwise. Services will be mutually agreed upon by the Board and Respondent(s) pursuant to this negotiation process and formally documented in Exhibit B of the resulting contract attached herein as Appendix A. Prior fiscal year audited financial statements and Comprehensive Investment Plans for the Board’s Prepaid and Savings Programs, the Foundation, and ABLE United are available on their respective websites: myfloridaprepaid.com/board-reports/ floridaprepaidcollegefoundation.com/resources/news-publications-and-events/ ableunited.com/resources/forms-and-documents The contract covered by this ITN will begin with the June 30, 2027, fiscal year-end. AUDIT AND ACCOUNTING SERVICES ANNUAL AUDIT SERVICES: Conduct an annual audit of the financial statements of the Board, Foundation, and ABLE United, which each have a fiscal year end date of June 30. The audit work will include the expression of an opinion on the financial statements and a report on internal controls over financial reporting. ABLE United’s annual audit services shall include a state single audit under the Florida Single Audit Act, Section 215.97, Florida Statutes, and applicable Rules of the Auditor General, including all required reports and schedules. Each audit report is to express an opinion as to whether the financial statements are fairly presented, in all material respects, in conformity with accounting principles generally accepted in the United States. Each audit is to be conducted in accordance with the auditing standards generally accepted in the United States and the standards applicable to financial audits contained in “Government Auditing Standards” issued by the Comptroller General of the United States. Each audit report is to be completed no later than November 30 immediately following the fiscal year being audited, or in accordance with any other deadlines required by state or federal law or regulations. SPECIAL CONSULTING AND ADVISORY SERVICES: Provide special consultation and advisory services to the Board regarding various financial, accounting, and auditing matters while maintaining independence.