COMPETITIVE SOLICITATION NO. 05825 – PROFESSIONAL AUDITING & FINANCIAL SERVICES PAGE 1 (Rev 2025-05-09)

COMPETITIVE SOLICITATION – NO. 05825

FOR

PROFESSIONAL AUDITING & FINANCIAL SERVICES CONTRACTS

AWARDED BY

SPECIFIED CONTRACT CATEGORY AND SPECIFIED GEOGRAPHIC REGION

Interested Bidders: On behalf of the Washington State Department of Enterprise Services (“Enterprise Services”), thank you for your interest in contracting with the State of Washington to provide goods/services. To ensure a fair and transparent procurement process that is open to all qualified vendors, Washington’s Procurement Code for Goods/Services (RCW 39.26) requires that this procurement be conducted through a competitive solicitation process.

This Competitive Solicitation is designed to result in contracts (“Contract(s)” or “Enterprise Procurement Solution Contract(s)”) that can be used by any Washington State agency as well as other specified eligible purchasers (collectively, “Purchasers”) to purchase the specified goods/services from awarded Bidders (“Contractor” for purposes of the resulting contract). Accordingly, this Competitive Solicitation and the resulting Enterprise Procurement Solution Contracts have unique features, requirements, and terminology, which are explained further in the Bidder Contracting Guide for Enterprise Procurement Solution Contracts for Goods and Services (“Contracting Guide”).

This Competitive Solicitation consists of this document and the exhibits identified in the summary table attached as Appendix A – Summary Table of All Exhibits & the Required Bid Submittals.

This Competitive Solicitation is organized into the following four sections and one appendix:

Section 1 – Opportunity: Describes the opportunity for Bidders - i.e., what goods/services are being solicited; award type; number of awards; historical sales information; and historical purchasers.

Section 2 – Competitive Solicitation Process: Describes the procurement process for this Competitive Solicitation.

Section 3 –Submitting A Bid: Details how Bidders prepare and submit a bid.

Section 4 – Bid Evaluation: Details how Enterprise Services will review and evaluate bids to determine Contract awards.

Appendix A: Summary Table of All Exhibits & the Required Bid Submittals.

https://app.leg.wa.gov/RCW/default.aspx?cite=39.26 https://des.wa.gov/sites/default/files/2025-01/bidder-contracting-guide-DES.docx

COMPETITIVE SOLICITATION NO. 05825 – PROFESSIONAL AUDITING & FINANCIAL SERVICES PAGE 2

SECTION 1 – OPPORTUNITY

This section describes the goods/services that are included in the Competitive Solicitation. Bidders, if awarded a Contract, would provide such goods/services to Purchasers who utilize the Contract. This section also includes available historical data about prior purchases that may help Bidders evaluate the potential opportunity including, when available, prior purchasing data.

1.1. SCOPE OF INCLUDED GOODS/SERVICES. Enterprise Services is using this Competitive Solicitation to solicit value-added bids from innovative, qualified Bidders to provide Professional Auditing & Financial Services (“Goods/Services”) that, at a minimum, meet or exceed any required minimum specifications for the Goods/Services and/or the required minimum performance requirements for Bidders who are awarded a Contract as stated in Exhibits D - Contract.

Professional Auditing & Financial Services are performed in accordance with Generally Accepted Government Auditing Standards (GAGAS), and include, but are not limited to, the following services: Local Government Audits, Opinion Audits, Internal Audits, Fiscal Reviews, Risk Assessment Instruction, Legal Compliance, Internal Control, Financial Statement Preparation and Review, Financial Performance Audits, Assist with Federal Grants and Forensic Audits. These services also include attestation, consulting, or compliance auditing, which ensures the adherence to external laws, regulations, and industry standards, as well as programmatic auditing, which examines programmatic operations (credit/debit tracking, full cost accounting, long-term management, etc.) and assesses compliance with relevant regulatory requirements.

Contract Category. As detailed below in the Contract Award Summary Table, Enterprise Services intends to award Contracts, by specified Contract Category within each specified Geographic Region, for each of the following eight (8) Contract Categories:

Contract Category 1 – Financial Auditing and Services. This category includes the analyses of an entity's financial statements and accompanying disclosures. Audits may include auditing of routine financial statements as well as auditing of bonds, tolling, cost reports, and internal controls.

Services may also include financial Statement Preparation, auditing of receipts, any supporting documentation for expenditures, advice or assistance with compliance, technical assistance with new regulations.

Contract Category 2 – Grant Compliance Auditing. This category ensures grantee, and all sub-grantees are complaint the requirements and stipulations of a grant and that funds are spent in accordance with the approved budget provided in a grant application. This category includes grant programmatic auditing, sub-recipient monitoring, federal circulars, Single Audits, knowledge of 2 CFR 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.

Contract Category 3 – Health Care Compliance/Auditing. This category involves the analysis of identifying any incorrect or missing documentation that could have negative results for the audited facility e.g. loss in accreditations, physician’s licenses or Medicare status and medical payments. Healthcare auditors also educate medical staff on proper documentation procedures and provide updates regarding new coding, government and insurance guidelines.

Contract Category 4 – Forensic Auditing. This category is the examination and evaluation of a firm's or individual's financial records to derive evidence

COMPETITIVE SOLICITATION NO. 05825 – PROFESSIONAL AUDITING & FINANCIAL SERVICES PAGE 3 that can be used in a court of law or legal proceeding. A forensic audit may be conducted to prosecute a party for fraud, embezzlement, or other financial crimes.

Contract Category 5 – Accountability/Compliance Auditing. This category is an evaluation of internal controls designed to ensure public assets are safeguarded and compliant. Areas examined are those representing the highest risk of non-compliance, misappropriation or misuse. At the Purchaser’s request, additional areas of varying risk may also be examined.

Agreed upon procedures could include debt covenant compliance, data completeness, or third-party vendor internal control reviews.

Contract Category 6 – Higher Education Auditing. This category is for the financial, auditing, and technical assistance of services of higher education programs and systems, including but not limited to accreditation compliance, revenue sources, grants, auxiliary operations.

Contract Category 7 – General and Other Auditing Services. This category is primarily intended to capture auditing services that don’t fit into any other category, including allowing Bidders to list other specializations for financial, compliance, or other types of auditing such as:

o Commodity Commissions Financial Audits. This includes the auditing of commodity commissions (WSDA, grower dollars). Contractors must be knowledgeable on the individual RCWs for each Washington commodity commission.

o Passenger Facility Charge Audits. The auditing of the Passenger Facility Charge (PFC) Program. Services may include auditing a public agency’s schedule of Passenger Facility Charge (PFC) revenue in accordance with 14 Code of Federal Regulations (CFR) Part 158, "Passenger Facility Charges" requirements. Contractors may refer to the “Passenger Facility Charge Audit Guide for Public Agencies” for guidance.

1.2. CONTRACT AWARDS. Enterprise Services intends to award Contracts as set forth below:

Bidders may bid on one, multiple, or all specified Contract Categories within any or all specified Geographic Regions.

https://agr.wa.gov/washington-agriculture/commissions

COMPETITIVE SOLICITATION NO. 05825 – PROFESSIONAL AUDITING & FINANCIAL SERVICES PAGE 4

Geographic Region. Pursuant to this Competitive Solicitation, Enterprise Services intends to evaluate bids and award Contracts by specified geographic regions using the following Geographic Regions (collectively, “Geographic Regions” and individually, “Geographic Region” or “Region”):

Statewide: All Washington State counties Olympic: Clallam, Grays Harbor, Kitsap, Jefferson, Thurston, and Mason counties Northwest 1: Snohomish, King, and Pierce counties

Northwest 2: San Juan, Island, Whatcom, and Skagit counties Southwest: Clark, Cowlitz, Lewis, Pacific, Skamania, Klickitat, and

Wahkiakum counties South Central: Asotin, Benton, Columbia, Franklin, Garfield, Walla Walla, Kittitas, and Yakima counties North Central: Chelan, Douglas, Grant, and Okanogan counties Eastern: Adams, Ferry, Lincoln, Pend Oreille, Spokane, Stevens and

Whitman counties

Bidders may bid on any or all specified Geographic Regions.

Contract Award Type. As detailed below in the Contract Award Summary Table, Enterprise Services also intends to make two types of Contract Awards:

Main Awards for Contracts. Main Awards are open to all Bidders. Enterprise Services intends to make Main Awards by specified Contract Category within each specified Geographic Region, to the highest scored, responsive, responsible Bidders.

Reserved Awards for Contracts. Reserved Awards are best value procurement awards. Enterprise Services encourages the use of Washington Small Businesses and/or Certified Veteran-Owned Businesses for contract opportunities. Accordingly, to help facilitate Washington state agency purchases of Goods/Services from Washington Small Businesses and/or Certified Veteran-Owned Businesses, Enterprise Services intends to make

COMPETITIVE SOLICITATION NO. 05825 – PROFESSIONAL AUDITING & FINANCIAL SERVICES PAGE 5

Reserved Awards, for each specified Contract Category within each specified Geographic Region, to the highest scored, responsive, responsible Bidder who:

• Did not receive a Main Award for such specified Contract Category within such specified Geographic Region; and

• Certifies pursuant to Exhibit A – Bidder’s Certification and qualifies as a Washington Small Business and/or Washington Certified Veteran-Owned Business. If subcontractors are utilized on a Reserved Award Contract, those subcontractors also must qualify as a Washington Small Business and/or Certified Veteran-Owned Business as described in Exhibit A – Bidder’s Certification.

Total potential Contract awards are stated below in the Contract Award Summary Table.

CONTRACT AWARD SUMMARY TABLE

GEOGRAPHIC AREA CONTRACT CATEGORY MAIN

AWARDS

RESERVED

AWARDS

Statewide

1 Financial Auditing and Services

Up to eight (8)*

Up to four (4)*

2 Grant Compliance Auditing

3 Health Care Compliance/Auditing

4 Forensic Auditing

5 Accountability/Compliance Auditing

6 Higher Education Auditing

7 General and Other Auditing Services

Each of the following separate geographic areas:

Olympic Northwest 1 Northwest 2 Southwest South Central North Central Eastern

1 Financial Auditing and Services

Up to one (1) for each specified

Geographic Area*

Up to one (1) for each specified

Geographic Area*

2 Grant Compliance Auditing

3 Health Care Compliance/Auditing

4 Forensic Auditing

5 Accountability/Compliance Auditing

6 Higher Education Auditing

7 General and Other Auditing Services

*In the event of a tie in evaluation scores for award, Enterprise Services may increase the number of awards to account for the ties in evaluation scores for Bidders who would have been awarded without a tie.

COMPETITIVE SOLICITATION NO. 05825 – PROFESSIONAL AUDITING & FINANCIAL SERVICES PAGE 6

1.3. PRIOR SALES. Historically, for prior contracts, annual total sales were approximately $ 1,500,000 for the Goods/Services among all eligible Purchasers. The resulting Contract(s) will be available for use by all eligible Purchasers. Such Purchasers will decide whether the Contract meets their needs and whether they use the Contract to purchase included Goods/Services. Although Enterprise Services does not represent or guarantee any potential purchases from the resulting Contract(s), prior purchases under a similar procurement are set forth in the following charts:

(Above: Annual spend from 2020-2024 for 03219.)

Top Three Purchasers of 03219, from 2020 - 2024

Organization Spend Percentage Spend Total

Department of Health 30.4% $1,316,513

Healthcare Authority 27.7% $1,199,559

Department of Employment Security 9% $397,873

SECTION 2 – COMPETITIVE SOLICITATION PROCESS

This section describes the procurement process for this Competitive Solicitation, including:

Information about the purpose of the Competitive Solicitation;

The Competitive Solicitation process;

The form and term of the intended Contract(s);

Important deadlines for this Competitive Solicitation;

Information about the Pre-Bid Conference;

Where to direct questions or concerns regarding the Competitive Solicitation;

Limits on Bidder communications during the Competitive Solicitation process;

Information about the complaint, debrief and protest process; and

$76,705

$240,501

$157,429

$1,745,289

$2,103,363

$70,000 $570,000 $1,070,000 $1,570,000 $2,070,000

2 0 2 0

2 0 2 1

2 0 2 2

2 0 2 3

2 0 2 4

03219 ANNUAL SPEND IN DOLLARS

03219 Annual Spend in Dollars

COMPETITIVE SOLICITATION NO. 05825 – PROFESSIONAL AUDITING & FINANCIAL SERVICES PAGE 7

The process for potential amendments or modifications to the Competitive Solicitation.

2.1. PURPOSE OF THE COMPETITIVE SOLICITATION. This Competitive Solicitation is a required formal process for Enterprise Services to receive competitive bids from interested Bidders. Enterprise Services:

Will review and evaluate such bids using the process and criteria stated herein;

and Intends to award Enterprise Procurement Solution Contract(s) for the specified

Goods/Services.

2.2. COMPETITIVE SOLICITATION PROCESS. Enterprise Services, on behalf of the State of Washington, is issuing this Competitive Solicitation to establish and award Enterprise Procurement Solution Contract(s) that eligible Purchasers can choose to utilize to purchase specified Goods/Services from Bidders who are awarded a Contract. Such Enterprise Procurement Solution Contract(s) enable eligible Purchasers to purchase included Goods/Services without incurring the cost or delay of conducting multiple separate procurements. Bidders who are awarded a Contract have more efficient and cost-effective access to multiple Purchasers through established, commercially reasonable, contractual terms and conditions to provide the Goods/Services.

Note: For purposes of this Competitive Solicitation and the resulting Contract, eligible Purchasers include:

WASHINGTON STATE AGENCIES. All Washington state agencies, departments, offices, divisions, boards, and commissions.

WASHINGTON STATE INSTITUTIONS OF HIGHER EDUCATION. Any the following institutions of higher education (colleges) in Washington:

State universities – i.e., University of Washington & Washington

State University;

Regional universities – i.e., Central Washington University, Eastern Washington University, & Western Washington University

Evergreen State College;

Community colleges; and Technical colleges.

CONTRACT USAGE AGREEMENT PARTIES. Any of the following types of entities that have executed a Contract Usage Agreement with Enterprise Services:

Political subdivisions (e.g., counties, cities, school districts, public utility districts) in the State of Washington;

Federal governmental agencies or entities;

Public-benefit nonprofit corporations (i.e., public benefit nonprofit corporations as defined in RCW 24.03A.245) who receive federal, state, or local funding); and

Federally recognized Indian Tribes located in the State of Washington.

2.3. CONTRACT FORM & TERM. As stated in Exhibit D – Contract, the Contract term is up to one-hundred-and-eight (108) months. Bidders must specify prices for the first twelve (12) months of the Contract term (such prices then will be adjusted as stated in the Contract). The Contract is subject to earlier termination as stated therein. Although Contract use is optional for eligible Purchasers

COMPETITIVE SOLICITATION NO. 05825 – PROFESSIONAL AUDITING & FINANCIAL SERVICES PAGE 8 other than Washington State agencies, all eligible Purchasers are subject to the same contract terms, conditions, and pricing as Washington State agencies.

2.4. COMPETITIVE SOLICITATION DEADLINES. The following table identifies important dates for this Competitive Solicitation:

COMPETITIVE SOLICITATION DEADLINES

ITEM DATE

Competitive Solicitation Posting Date: August 20, 2025

Virtual Pre-Bid Conference:

August 27, 2025 at 1:00 PM (Pacific Time) Attend via Microsoft Teams Meeting Weblink Meeting ID: 271 781 891 831 Passcode: DX6yY6Eo Dial in by phone:

+1 564-999-2000,,229136671# United States, Olympia

(833) 322-1218,,229136671# United States (Toll-free) Find a local number Phone conference ID: 229 136 671#

Question & Answer Period:

Deadline for Submitting Questions: September 22, 2025 11:59 pm (Pacific Time)

Anticipated Deadline for Answers: September 24, 2025

Deadline for Submitting Bids: October 6, 2025 11:59 pm (Pacific Time)

Anticipated Announcement of:

Apparent Successful Bidders: November 19, 2025

Contract Awards: December 19, 2025

Note: As required by Washington law, this Competitive Solicitation is posted to Washington’s Electronic Business Solution (“WEBS”). See RCW 39.26.150. As set for in the Contracting Guide, interested Bidders must register in WEBS. In the event there are amendments to this Competitive Solicitation, Enterprise Services will post such amendments to WEBS. Similarly, in the event of any timely Bidder questions (i.e., questions raised during the Pre-Bid Conference or the Question & Answer Period), Enterprise Services will post written responses to such questions to WEBS.

2.5. PRE-BID CONFERENCE. Enterprise Services will host a virtual Pre-Bid Conference at the date and time stated in Section 2.4, above. Bidders are encouraged to attend and participate, but attendance is not mandatory.

The Pre-Bid Conference is intended to:

Familiarize Bidders with Washington’s requirements for governmental procurements of goods/services through Enterprise Procurement Solution Contracts;

Explain the Competitive Solicitation; and https://teams.microsoft.com/l/meetup-join/19%3ameeting_NGZmZWVlOWMtNTJhOS00NWM2LTljMjMtMGYyMTg5MDgzOTEw%40thread.v2/0?context=%7b%22Tid%22%3a%2211d0e217-264e-400a-8ba0-57dcc127d72d%22%2c%22Oid%22%3a%22c1867473-b91b-48da-aa46-f1f19bfe90c9%22%7d tel:+15649992000,,229136671 tel:8333221218,,229136671 https://dialin.teams.microsoft.com/811a9140-4f87-4b3b-b4e5-c0df12d33f3f?id=229136671 https://www.des.wa.gov/sell/how-work-state/register-bid-opportunities https://www.des.wa.gov/sell/how-work-state/register-bid-opportunities https://app.leg.wa.gov/RCW/default.aspx?cite=39.26.150

COMPETITIVE SOLICITATION NO. 05825 – PROFESSIONAL AUDITING & FINANCIAL SERVICES PAGE 9

Allow Bidders to raise questions or concerns regarding the Competitive Solicitation.

As practicable, Enterprise Services will address Bidder questions or concerns that are raised during the Pre-Bid Conference at that time. To ensure a fair and transparent procurement process for all potential Bidders, however, Enterprise Services will identify Bidder questions or concerns raised during the Pre-Bid Conference and the Procurement Coordinator will provide and post to WEBS an official written response prior to the end of the Question & Answer Period.

Bidders who wish to attend the Pre-Bid Conference may request reasonable accommodations by contacting the Procurement Coordinator before the Pre-Bid Conference.

2.6. COMPETITIVE SOLICITATION QUESTIONS. Questions or concerns regarding this Competitive Solicitation must be directed to the following Procurement Coordinator:

Name: Chelsea Clark Email: descontractsteamapple@des.wa.gov

The Procurement Coordinator will post written answers to Bidder questions or concerns WEBS.

Bidders are encouraged to submit questions and concerns regarding the Competitive Solicitation as early in the process as possible to allow the Procurement Coordinator time to consider and respond.

Note: If Bidders have questions or concerns regarding the Contract (see Exhibit D – Contract), Bidders timely must submit such questions or concerns, in writing, to the Procurement Coordinator before the Deadline for Submitting Questions stated in Section 2.4, above.

Enterprise Services does not intend to negotiate substantive terms and conditions pertaining to the resulting Contracts at Contract award.

2.7. BIDDER COMMUNICATION DURING THE COMPETITIVE SOLICITATION. During the Competitive Solicitation process, Bidders must direct all communications regarding this Competitive Solicitation to the Procurement Coordinator stated in Section 2.6, above. Bidders must rely ONLY on this Competitive Solicitation, written amendments to this Competitive Solicitation, and written answers to Bidder questions or concerns posted to WEBS. In no event will oral communications regarding this Competitive Solicitation be binding. Unauthorized Bidder contact regarding this Competitive Solicitation with other state employees or Purchasers involved with the Competitive Solicitation may result in Bidder disqualification.

2.8. COMPLAINTS, DEBRIEFS, & PROTESTS. This Competitive Solicitation and resulting Contract awards are subject, as applicable, to complaints, debriefs, and protests as explained in the Contracting Guide, which may impact the dates set forth above. As stated in the Contracting Guide:

Bidder complaints and debrief requests must be emailed to the Procurement

Coordinator stated in Section 2.6, above; and Bidder protests must be sent to the Protest Officer as stated in the Contracting

Guide.

2.9. COMPETITIVE SOLICITATION – AMENDMENT & MODIFICATION. Enterprise Services reserves the right to amend and modify this Competitive Solicitation. Bidders will receive notifications, amendments, modifications, or updates regarding this Competitive Solicitation ONLY if they have registered and downloaded this Competitive Solicitation directly via WEBS. Bidders must be registered in WEBS to be awarded a Contract. Visit WEBS to register.

mailto:____________________@des.wa.gov https://des.wa.gov/sites/default/files/2025-01/bidder-contracting-guide-DES.docx https://des.wa.gov/sites/default/files/2025-01/bidder-contracting-guide-DES.docx https://des.wa.gov/sites/default/files/2025-01/bidder-contracting-guide-DES.docx https://fortress.wa.gov/ga/webs

COMPETITIVE SOLICITATION NO. 05825 – PROFESSIONAL AUDITING & FINANCIAL SERVICES PAGE 10

SECTION 3 – SUBMITTING A BID

This section identifies how to prepare and submit a bid to Enterprise Services for this Competitive Solicitation. Bidders must review and follow the Competitive Solicitation requirements including those set forth in the exhibits, which detail the information that Bidders must provide to Enterprise Services. By responding to this Competitive Solicitation and submitting a bid, Bidders acknowledge having read and understood the entire Competitive Solicitation, including the Contracting Guide, and accept all information contained within this Competitive Solicitation.

3.1. BID FORMAT. Required Bid Submittals must be complete, legible, signed, and follow all instructions stated in the Competitive Solicitation (including the exhibits). Unless otherwise specified in writing by Enterprise Services in Appendix A, Bidders must submit Required Bid Submittals and permitted ancillary documents to Enterprise Services in MS Word, MS Excel, or Adobe PDF.

Where required, Bidders may sign Required Bid Submittals using either a physical or electronic signature.

3.2. PRICING. Bidders must identify and include all cost elements in their pricing. In the event that Bidder is awarded a Contract, the total price for the Goods/Services shall be Bidder’s price as submitted. Except as provided in the Contract, there shall be no additional or other costs of any kind.

Credit Cards (aka Purchase Cards or P-Cards): If Bidder is awarded a Contract, the total price for the Goods/Services shall be the same regardless of whether Purchasers make payment by cash, credit card, or electronic payment. Bidder shall bear, in full, any processing or surcharge fees associated with the use of credit cards or electronic payment.

Vendor Management Fee: The resulting Contract from this Competitive Solicitation shall include a Vendor Management Fee (“VMF”) as stated in the Contract attached as Exhibit D – Contract. Bidder’s pricing shall reflect and include the VMF within Bidder’s pricing and Bidder, if awarded a Contract, shall not add a separate line item charge for such VMF to any Contractor invoices to Purchasers.

3.3. SUBMITTING BIDS. Bidders must email Required Bid Submittals to descontractsteamapple@des.wa.gov. Please note:

Bidder’s email, including all attachments, must not exceed 30MB in size.

Enterprise Services will not accept or open zipped files.

Enterprise Services will acknowledge bid receipt by responsive email. If Bidder does not receive such acknowledgement within three (3) business days, Bidder must contact the Procurement Coordinator to confirm acknowledgement of bid receipt. Acknowledgement of bid receipt is not a determination on the bid’s responsiveness.

3.4. ADDITIONAL BID SUBMITTALS. Bidders may not provide unsolicited materials. If Enterprise Services expressly has stated, in writing, that supplemental materials may be provided, Bidders must identify such supplemental materials as stated by Enterprise Services.

3.5. PUBLIC RECORDS. Submitted bids and any supplemental Bidder materials pertaining to this Competitive Solicitation are subject to Washington’s Public Records Act (RCW 42.56) and, in the event of a public records request, will be disclosed as stated in the Contracting Guide.

https://des.wa.gov/sites/default/files/2025-01/bidder-contracting-guide-DES.docx https://app.leg.wa.gov/RCW/default.aspx?cite=42.56

COMPETITIVE SOLICITATION NO. 05825 – PROFESSIONAL AUDITING & FINANCIAL SERVICES PAGE 11

SECTION 4 – BID EVALUATION

This section states how Enterprise Services will review and evaluate bids for this Competitive Solicitation.

4.1. OVERVIEW. Enterprise Services will review and evaluate bids for this Competitive Solicitation as follows:

BID REVIEW: Enterprise Services will review bids to determine bid responsiveness as stated in Section 4.2, below.

BID EVALUATION: Enterprise Services will evaluate responsive bids as stated in

Sections 4.3 – 4.5, below.

PROCUREMENT AUTHORITY DISCRETION. Enterprise Services reserves the right to:

Request Bidder clarification regarding any bid;

Waive any informality;

Reject any or all bids, or portions thereof;

Cancel the Competitive Solicitation and, if desired, re-solicit bids;

and/or Negotiate with the lowest responsive and responsible Bidder(s) to determine whether such bids can be improved.

Enterprise Services will use the following process and evaluation criteria to determine eligibility for a Contract award:

STEP ITEM POINTS

1 BID RESPONSIVENESS REVIEW

See Section 4.2, below

A Required Bid Submittals Review Bidder’s Required Bid Submittals to determine whether Bidder’s bid is responsive to the Competitive Solicitation

Pass/Fail

B

Performance Specifications Exhibit D – Contract Review whether Bidder’s Goods/Services and/or Bidder’s performance capability meets the mandatory minimum performance specifications for the Competitive Solicitation

Pass/Fail

2 BID EVALUATION

See Section 4.3, below

A

Non-Cost Factors Exhibit B – Scored Non-Cost Scored Factors Evaluate and score Bidder’s response to stated non-cost factors including, as applicable, Bidder’s Goods/Services and/or Bidder’s performance capability that exceeds mandatory minimum performance specifications for the Competitive Solicitation

B Cost Factors: Bid Pricing Evaluation Exhibit C – Bid Price Evaluate and score Bidder’s cost factors

COMPETITIVE SOLICITATION NO. 05825 – PROFESSIONAL AUDITING & FINANCIAL SERVICES PAGE 12

STEP ITEM POINTS

Subtotal: 1000

3 WASHINGTON STATE PROCUREMENT PRIORITIES FOR GOODS/SERVICES CONTRACTS

See Section 4.4, below

Executive Order 18-03 50

Total: 1050

4 RESPONSIBLE BIDDER DETERMINATION

See Section 4.5, below

Bidder Responsibility Analysis Review and determine Bidder responsibility

Pass/Fail

5 ANNOUNCE APPARENT SUCCESSFUL BIDDERS (ASBS)

See Section 4.6, below

6 BID INFORMATION IS AVAILABLE FOR PUBLIC DISCLOSURE & POSTED TO ENTERPRISE

SERVICES WEBSITE

See Section 4.7, below

7 CONTRACT AWARDS

See Section 4.8, below

4.2. BID RESPONSIVENESS REVIEW (PASS/FAIL). Enterprise Services will review bids – on a pass/fail basis – to determine whether the bid complies with the Competitive Solicitation requirements and, therefore, is ‘responsive.’ If Enterprise Services determines that a bid is nonresponsive, Enterprise Services will reject the bid and notify the Bidder, in writing, that the bid is nonresponsive. Such written notification will include a brief explanation as to why the bid is nonresponsive.

Enterprise Services, in its discretion, may waive informalities in a bid. An informality is an immaterial variation from the exact requirements of the Competitive Solicitation, having no effect or merely a minor or negligible effect on quality, quantity, or delivery of the goods or the quality, capability, or performance of the services being procured, and the correction or waiver of which would not affect the relative standing of, or be otherwise prejudicial, to Bidders.

Consistent with the Washington State Legislature’s policy goals to reduce barriers to competition and increasing opportunities for small businesses to contract with state agencies, Enterprise Services, in its discretion, may clarify a Bidder’s bid that is in substantial compliance with the instructions. Clarifications are intended to ensure that the bids are complete and can be evaluated fairly.

REVIEW BIDDER’S REQUIRED BID SUBMITTALS (STEP 1A). Enterprise Services will review each bid to determine whether:

The bid is complete – i.e., does Bidder’s bid include each of the

Required Bid Submittals as stated in Appendix A – Summary Table of All Exhibits & the Required Bid Submittals;

Bidder’s Required Bid Submittals are complete, consistent with the instructions, signed, and legible; and

COMPETITIVE SOLICITATION NO. 05825 – PROFESSIONAL AUDITING & FINANCIAL SERVICES PAGE 13

Bidder’s certifications, as provided by Bidder in Bidder’s submitted Exhibit A – Bidder’s Certification, constitute a responsive bid.

REVIEW MINIMUM REQUIRED PERFORMANCE REQUIREMENTS (STEP 1B). Enterprise Services will review each bid to determine whether Bidder’s Goods/Services and/or Bidder’s performance capability meets the minimum required specifications and/or performance requirements stated in Exhibit D – Contract.

Note: Enterprise Services reserves the right to request additional Bidder information or perform tests and measurements before selecting Apparent Successful Bidders. If Bidder fails to provide such requested information to Enterprise Services within three (3) business days, Bidder may be disqualified.

4.3. BID EVALUATION – SCORED FACTORS. Enterprise Services will evaluate and score responsive bids as specified below and as set forth in the referenced exhibits. Note: It is imperative that Bidder’s Required Bid Submittals comply with the instructions set forth in the exhibits.

NON-COST FACTORS (STEP 2A). Enterprise Services will evaluate and score the specified non-cost factors stated in Exhibit B – Scored Non-Cost Factors by evaluating and scoring Bidder’s response – i.e., Bidder’s Goods/Services and/or Bidder’s performance capability that exceeds the stated minimum required performance specifications. Note: Enterprise Services reserves the right to request additional Bidder information or perform tests and measurements before selecting Apparent Successful Bidder(s). If Bidder fails to provide such requested information to Enterprise Services within three (3) business days, Bidder may be disqualified.

COST FACTORS – BID PRICING (STEP 2B). Enterprise Services will evaluate and score Bidder’s cost factors, as provided by Bidder in Bidder’s Exhibit C – Bid Price, as follows:

The bid with the lowest total evaluation price will receive 400 points. Bids with a higher evaluation price will receive proportionately fewer evaluation points based upon the bid with the lowest total evaluation price, using the following formula:

Lowest total bid evaluation price divided by a higher total bid evaluation price (i.e., the bid that is being evaluated) multiplied by the total number of available points equals the cost factor evaluation points. Points will be rounded to three places to the right of the decimal point using standard rounding method.

Sample Calculation Bidder A’s Total Maximum Hourly Rate for Category 1, for the Olympic Region is: $325

($150+$100+$75 the total of the three required rates from Exhibit C – Bid Price)

Bidder B’s Total Maximum Hourly Rate for Category 1, for the Olympic Region is: $425

($200+$150+$100 the total of the three required rates from Exhibit C – Bid Price)

COMPETITIVE SOLICITATION NO. 05825 – PROFESSIONAL AUDITING & FINANCIAL SERVICES PAGE 14

Bidder B’s Point Calculation: $325 (Bidder A, lowest rate) / $425 (Bidder B’s rate) = 0.76 x 475 (maximum cost factors points available) = 361

Bidder A is the bid with the lowest total bid evaluation price, so it would be assigned the maximum available points, 475 points.

Bidder B would be assigned 361 points based on the formula above.

4.4. WASHINGTON STATE PROCUREMENT PRIORITIES & PREFERENCES (STEP 3). This Competitive Solicitation is subject to the Washington state procurement priorities and/or preferences stated below (collectively, “Washington Procurement Priorities for Goods/Services Contracts”). Accordingly, Enterprise Services will evaluate Bidder’s bid to determine (a) whether Bidder is requesting to be considered for such Washington Procurement Priorities for Goods/Services Contracts; and

(b) whether Bidder’s bid qualifies for such Washington Procurement Priorities for Goods/Services Contracts. Enterprise Services will score qualifying bids and adjust Bidder’s total evaluation score accordingly.

PROCUREMENT PREFERENCE FOR BIDDER COMPLIANCE WITH EXECUTIVE ORDER 18-03.

Enterprise Services will provide a bid preference in the amount of 50 points to Bidders who certify, pursuant to Exhibit A – Bidder’s Certification, that Bidder complies with Executive Order 18-03.

4.5. RESPONSIBLE BIDDER DETERMINATION (STEP 4). The Washington State Legislature requires that Washington state agencies award contracts for goods/services only to ‘responsible bidders.’ See RCW 39.26.160(2). Accordingly, to be eligible to be considered for a Contract award resulting from this Competitive Solicitation, Enterprise Services must determine that Bidder is a ‘responsible bidder.’ Accordingly, Enterprise Services will make reasonable inquiry to determine bidder responsibility on a pass/fail basis. In determining bidder responsibility, Enterprise Services will consider the following:

Bidder’s certifications as provided in Bidder’s Exhibit A – Bidder’s Certification;

Bidder’s ability, capacity, and skill to perform the Contract or provide the Goods/Services;

Bidder’s character, integrity, reputation, judgment, experience, and efficiency;

Bidder’s ability to perform the Contract within the time specified;

Bidder’s performance quality pertaining to previous contracts or services;

Bidder’s compliance with laws relating to the Contract or services;

Whether, within the three-year period immediately preceding the date of the

Competitive Solicitation, Bidder has been determined by a final and binding citation and notice of assessment issued by the Washington State Department of Labor and Industries or through a civil judgment entered by a court of limited or general jurisdiction to have willfully violated, as defined in RCW 49.48.082, any provision of chapter 49.46, 49.48, or 49.52 RCW; and https://app.leg.wa.gov/RCW/default.aspx?cite=39.26.160

COMPETITIVE SOLICITATION NO. 05825 – PROFESSIONAL AUDITING & FINANCIAL SERVICES PAGE 15

Such other information as may be secured having a bearing on the decision to award a Contract.

In addition, Enterprise Services may consider the following:

Financial Information: Enterprise Services may request Bidder financial statements, credit ratings, or other financial information necessary to determine Bidder’s capacity to perform and the enforceability of Bidder’s contractual commitments.

References: Enterprise Services reserves the right to request and/or use references regarding Bidder to confirm satisfactory customer service, performance, satisfaction with service/product, knowledge of products/service/industry, and timeliness.

Enterprise Services reserves the right to request bidder responsibility information from Bidder. If Bidder fails to provide such information to Enterprise Services within three (3) business days, Bidder may be disqualified.

4.6. ANNOUNCEMENT OF APPARENT SUCCESSFUL BIDDERS (STEP 5). Enterprise Services will determine and announce the Apparent Successful Bidders (“ASBs”). The ASBs will be the responsive and responsible Bidders who best meet the Competitive Solicitation requirements and present the best total value based on the evaluation criteria stated above.

ASB designation does not imply that Enterprise Services will issue a Contract award. Rather, ASB designation allows Enterprise Services to perform further analysis and request additional documentation. Bidders must not construe ASB designation as an award or impending award. If a Bidder acts or fails to act as a result of ASB designation, Bidder does so at its own risk and expense.

Upon Enterprise Services’ announcement of ASBs, Bidders may request a debrief conference as stated in the Contracting Guide.

4.7. BID INFORMATION AVAILABILITY (STEP 6). Upon Enterprise Services’ announcement of ASBs:

All bid submissions and all bid evaluations are subject to public disclosure pursuant to Washington’s Public Records Act. See RCW 39.26.030(2).

Enterprise Services will post all bid evaluations to Enterprise Services’ website.

Note: Enterprise Services also intends to post winning bid submissions to its contract portal webpage after Contract awards.

4.8. CONTRACT AWARDS (STEP 7). Subject to protests, if any, Enterprise Services and the ASBs will enter into Contracts in the form provided in Exhibit D – Contract. A Contract award, in part or in full, is made, and a contract formed when an awarded Bidder and Enterprise Services sign the Contract.

Following Contract awards, Enterprise Services will send a Notice of Award to all Bidders registered in WEBS using Bidder’s email address as provided in Bidder’s WEBS profile.

4.9. ADDITIONAL AWARDS. Enterprise Services reserves the right, during the resulting Contract term, to make additional Contract awards to responsive, responsible Bidders who were not awarded a Contract. Such awards would be on the same or substantially similar terms and conditions and would be designed to address an awarded Contractor vacancy (e.g., an awarded Contractor is terminated or goes out of business), respond to Purchaser needs, or be in the best interest of the State of Washington.

https://app.leg.wa.gov/RCW/default.aspx?cite=39.26.030

COMPETITIVE SOLICITATION NO. 05825 – PROFESSIONAL AUDITING & FINANCIAL SERVICES PAGE 16

APPENDIX A – SUMMARY TABLE OF ALL EXHIBITS & THE REQUIRED BID SUBMITTALS

This Competitive Solicitation includes each of the exhibits identified below in the Summary Table of All Exhibits & the Required Bid Submittals. The Summary Table also identifies Required Bid Submittals and what actions, if any, Bidders timely must complete as part of a responsive bid submission.

SUMMARY TABLE OF ALL EXHIBITS & THE REQUIRED BID SUBMITTALS REQUIRED

BID

SUBMITTAL EXHIBIT AND DESCRIPTION REQUIRED BIDDER ACTION

Exhibit A – Bidder’s Certification Identifies required information that Bidder must provide and states required Bidder certifications.

Bidder must complete Exhibit A – Bidder’s Certification, as specified therein, and submit it as part of Bidder’s bid.

Document must be submitted as a MS Word or PDF file only.

Yes Required

Exhibit B – Scored Non-Cost Factors Identifies scored performance requirements for Bidder’s Goods/Services and/or Bidder’s performance capability that exceed the minimum required specifications set forth in Exhibit D – Contract and provides Bidders an opportunity to compete to demonstrate additional value that will be evaluated and scored.

Bidder must complete Exhibit B – Scored Non-Cost Factors, as specified therein, and submit it as part of Bidder’s bid.

Note: Awarded Bidders who receive evaluation points for any included Non- Cost Scored Performance Specifications will be required to include such additional performance specifications for Bidder’s Goods/Services and/or Bidder’s Performance in the awarded Contract.

Document must be submitted as a MS Word file only.

Yes Required

Exhibit C – Bid Price Provides the template and bid pricing information that Bidders must use to provide bid pricing.

Bidder must complete Exhibit C – Bid Price, as specified therein, and submit it as part of Bidder’s bid.

Document must be submitted as a MS Excel file only.

Yes Required

Exhibit D – Contract Provides the Contract form that awarded Bidders will execute with Enterprise Services.

Bidder must review Exhibit D – Contract and timely submit to the Procurement Coordinator, in writing, any issues pertaining to the Contract terms and conditions during the Question & Answer Period.

Note: Bids that are subject to Contract modifications that Enterprise Services has not agreed to and that Enterprise Services has not included in an amended/revised Exhibit D – Contract, posted to WEBS, will be rejected as nonresponsive.

No

COMPETITIVE SOLICITATION NO. 05825 – PROFESSIONAL AUDITING & FINANCIAL SERVICES PAGE 17

SUMMARY TABLE OF ALL EXHIBITS & THE REQUIRED BID SUBMITTALS REQUIRED

BID

SUBMITTAL EXHIBIT AND DESCRIPTION REQUIRED BIDDER ACTION

Exhibit E – Diverse Business Inclusion Plan – Subcontractors Provides Bidders who, if awarded a Contract, intend to utilize subcontractors to perform the Contract, an opportunity to identify Bidder’s intended subcontractors.

Required ONLY if Bidder intends or desires to utilize subcontractors to perform the Contract, if awarded. If so, Bidder must complete Exhibit E – Diverse Business Inclusion Plan – Subcontractors, as specified therein, and submit it as part of Bidder’s bid.

Document must be submitted as a MS Word or PDF file only.

If applicable

Bidder Contracting Guide for Enterprise Procurement Solution Contracts for Goods and Services Provides Bidder information regarding procurements for Enterprise Procurement Solution Contracts including how to submit a complaint, debrief conference request, and protest.

Bidder must review the Bidder Contracting Guide for Enterprise Procurement Solution Contracts for Goods and Services.

No

EXHIBIT A – BIDDER’S CERTIFICATION (ENTERPRISE) PAGE 1

(Rev 2025-01-22)

Exhibit A – Bidder’s Certification

COMPETITIVE SOLICITATION: No. 05825 – Professional Auditing & Financial Services

Contract Categories for which Bidder is submitting a Bid:

Check appropriate box(es)

☐ Category 1 – Financial Auditing and Services ☐ Category 2 – Grant Compliance Auditing ☐ Category 3 – Health Care Compliance/Auditing ☐ Category 4 – Forensic Auditing ☐ Category 5 – Accountability/Compliance Auditing

☐ Category 6 – Higher Education Auditing

☐ Category 7 – General and Other Auditing Services

☐ All Categories

Bidder, through the duly authorized undersigned, makes this certification as a required element of submitting a responsive bid. Bidder certifies, to the best of its knowledge and belief that the following Bidder information and Bidder certifications (collectively, “Bidder’s Certification”) are true, complete, correct, and made in good faith:

BIDDER INFORMATION

Bidders must provide Bidder information for Items A – I below.

ITEM A _________________________________

Type/print Bidder’s full legal name.

Note:

If Bidder is a sole proprietor (see Item C, below), Bidder’s legal name is the name of the individual person who is doing business as a sole proprietor – e.g., Lynn A. Smith, a sole proprietor.

If Bidder is an Entity/Organization (see Item C, below), Bidder’s name must match Bidder’s Entity/Organization name as filed in the state where the entity is formed and with the Washington Secretary of State – e.g., Innovative Supply, LLC, a Washington limited liability company.

Bidder’s Name:

EXHIBIT A – BIDDER’S CERTIFICATION (ENTERPRISE) PAGE 2

ITEM B _________________________________

Type/print the address for Bidder’s principal office/place of business.

Note: Bidder’s principal office or principal place of business is the Bidder’s headquarters where business decisions are made and the location for the Bidder’s books and records as well as the Bidder’s senior management personnel.

If Bidder is a sole proprietor (see Item C, below), Bidder’s address for its principal office/place of business typically will be the same address stated by Bidder on its U.S. Internal Revenue Service tax return.

If Bidder is an Entity/Organization (see Item C, below), Bidder’s address for its principal office/place of business must match Bidder’s address for its principal office/place of business as filed in the state where the entity is formed and as filed with the Washington Secretary of State.

Address:

ITEM C Corporation: ☐Domestic ☐Foreign

Business

Entity / Organization

Type:

Check appropriate box

Limited Liability Company (LLC): ☐Domestic ☐Foreign

Limited Liability Partnership (LLP): ☐Domestic ☐Foreign

Sole Proprietorship*: ☐

General Partnership: ☐ *If you are a Bidder who operates a business on your own, you automatically are a sole proprietor unless you have formed a separate business entity (e.g., corporation, LLC, LLP) and lawfully registered the same. A sole proprietorship is an unincorporated business owned and run by one individual or married couple alone with no distinction between the business and the owner. It is not a separate legal entity. It simply refers to a person who owns the business and is personally responsible for its debts and who pays personal income taxes on profits earned from the business.

If Bidder is a corporation, LLC, or LLP, Bidder must check the applicable box for the entity – i.e., ‘domestic’ or ‘foreign.’ An entity is a domestic entity if it was organized under Washington law.

If the entity was organized elsewhere, it is a foreign entity. The entity’s organizational documents and filings with the Washington Secretary of State will state whether the entity is domestic or foreign.

ITEM D _________________________________

Type/print the state where Bidder’s entity (e.g., corporation, LLC, LLP) is formed.

If Bidder is a sole proprietorship (see Item C, above), type/print ‘N/A.’

If Bidder is an entity (see Item C, above), type/print ‘Washington’ if the corporation, LC, or LLP is domestic or the name of the applicable state if foreign (i.e., a state other than Washington).

State of Formation for Bidder’s Business

Entity:

EXHIBIT A – BIDDER’S CERTIFICATION (ENTERPRISE) PAGE 3

ITEM E

State whether Bidder has been doing business under another name during the five-year time period prior to the posting date of this Competitive Solicitation:

Check applicable box.

Bidder Doing

Business Under

Another Name:

☐ Bidder has NOT done business under another name

☐ Bidder HAS done business under another name*

*If Bidder HAS done business under another name, provide the business name(s) and address(es):

Business Name: ___________________________________ Address: ___________________________________

ITEM F Does Bidder have a Registration Number/Unified Business Identifier (“UBI”) Number issued by the State of Washington*?

*UBI Numbers are issued by either the Washington Secretary of State (for out of state businesses) or the Washington State Department of Revenue (for Washington businesses) Check applicable box.

Yes No If yes, provide Bidder’s nine-digit UBI Number: ___ ___ ___ If no, state whether Bidder promptly will obtain a UBI Number if Bidder is designated as an Apparent Successful Bidder:

Yes No Note: To be eligible for a Contract award, Bidders must have a UBI Number.

UBI Number:

ITEM G ___________________

Type/print Bidder’s Taxpayer Identification Number* (“TIN”).

*Bidder’s TIN will be either a number issued by the U.S. Internal Revenue Service (e.g., Employer Identification Number, Federal Tax Identification Number) or a number issued by the U.S. Social Security Administration (i.e., Bidder’s Social Security Number (“SSN”)). If Bidder’s TIN is a SSN, do NOT provide the SSN; simply state ‘TIN is Bidder’s SSN.’

Bidder’s Taxpayer

Identification Number:

ITEM H Is Bidder registered in Washington’s Electronic Business Solution (WEBS)?

Check applicable box.

Yes No If yes, Bidder must ensure that Bidder’s WEBS information is correct prior to submitting a Bid.

If no, state whether Bidder will register in WEBS if designated as an Apparent Successful Bidder:

Yes No Note: To be eligible for a Contract award, Bidders must register in WEBS prior to Contract Award.

WEBS

Registration:

https://des.wa.gov/sell/how-work-state/register-bid-opportunities

EXHIBIT A – BIDDER’S CERTIFICATION (ENTERPRISE) PAGE 4

ITEM I For purposes of bid clarification, if applicable, Bidder designates the following as Bidder’s authorized representative:

Type/print contact information for Bidder’s authorized representative.

Name:

Email:

Phone:

Bidder Contact for

Bid Clarification:

Bidders must provide the information identified in the table below which will be used by

Enterprise Services if Bidder is awarded a Contract:

BIDDER’S INFORMATION TO BE PROVIDED BY BIDDER

Designated Contract Administrator:

Name:

Email:

Phone:

Personnel for Contract Sales Reporting:

Contract Sales Reporting Representative:

Name:

Email:

Phone:

Alternate…