Manasquan River Regional Sewerage Authority

BOROUGH OF FARMINGDALE | BOROUGH OF FREEHOLD | TOWNSHIP OF FREEHOLD

TOWNSHIP OF HOWELL | TOWNSHIP OF WALL

BRIAN J. BRACH, PE, QPA

Executive Director

REQUEST FOR PROPOSALS NO. 2025-02

FOR

2026 PROFESSIONAL AUDITING SERVICES

RFP ADVERTISEMENT:Friday, January 2, 2026 at 9:00am

RFP SUBMISSION DEADLINE: Wednesday, January 14, 2026 at 10:30am (“Bonfire” Electronic Procurement Platform)

“FAIR AND OPEN” PROCESS IN ACCORDANCE WITH

N.J.S.A. 19:44A-20.4 et seq.

89 Havens Bridge Road www.mrrsa.org Tel: (732) 431-8185 Farmingdale, NJ 07727 contact@mrrsa.org Fax: (732) 582-5121

MANASQUAN RIVER REGIONAL SEWERAGE AUTHORITY

REQUEST FOR PROPOSALS NO. 2025-02 FOR 2026 PROFESSIONAL AUDITING SERVICES

TABLE OF CONTENTS

Notice of Solicitation…………………………………………………………………………………………………….…… Page 3

RFP Document Checklist……………………………………………………………………………………………..…..… Page 4

Section 1: RFP Timeline………………………………………………………………………………………...…………… Page 5

Section 2: Fair and Open Procurement Process…………………………………………..…………………...… Page 5

Section 3: General Information…….……………………………………………………………………..….………… Page 5

Section 4: Proposal Submission Requirements……………………………………………...………………….. Page 6

Section 5: Proposal Submission Format.……………………………………………………………………....…… Page 7

Section 6: Selection Criteria……………………………………………………………………………..……………..… Page 12

Section 7: Terms of Agreement…………………………………………………………………………..………..…… Page 13

Section 8: Interpretation and Addenda…………………..…………………………………………..………….… Page 14

Section 9: Statutory and Other Requirements……….……………………………………...………………….. Page 14

APPENDICES

Appendix A: Compensation Proposal Form……………………………………………………………...…..….… Page 18

Appendix B: Acknowledgment of Revisions or Addenda……………………………………….…...……… Page 19

Appendix C: Non-Collusion Affidavit……………………………………………………………………………....… Page 20

Appendix D: Statement of Business Entity Ownership…………………………………………….………… Page 21

Appendix E: Affirmative Action Compliance Notice……………………………………………………...…… Page 23

MRRSA RFP No. 2025-02 for 2026 Professional Auditing Services -Page2-

TOWNSHIP OF HOWELL | TOWNSHIP OF WALL

BRIAN J. BRACH, PE, QPA

Executive Director

Notice of Request for Proposals

NOTICE IS HEREBY GIVEN that pursuant to the provisions of N.J.S.A. 19:44A-20.4 et. Seq. (New Jersey “Pay to Play Law”), electronic proposals will be received by the Manasquan River Regional Sewerage Authority up to 10:30am prevailing time on Wednesday, January 14, 2026, at which time the proposals will be publicly unsealed and the contents announced for the following:

RFP NO. 2025-02

FOR

2026 PROFESSIONAL AUDITING SERVICES

Attendees are invited to the bid opening in-person at the Manasquan River Regional Sewerage Authority Headquarters, 89 Havens Bridge Road, Farmingdale, New Jersey 07727; or virtually by joining the “Google Meet” platform at meet.google.com/oyy-pyju-emy (“Google Chrome” browser recommended); or telephonically by calling 1-650-684-8314 (PIN: 358 028 965#). No proposals will be accepted after said prevailing date and time.

This is strictly an electronic proposal process using the “Bonfire” electronic procurement platform. The RFP documents, scope of services and access to the electronic proposal are available on-line, at no cost, at https://mrrsa.bonfirehub.com/opportunities/215883.

Proposers are required to comply with the requirements of P.L. 1975, c.127 (N.J.A.C. 17:27-1 et. seq.) and N.J.S.A.

10:5-31 et. seq.

This RFP is being solicited through a “Fair and Open” process in accordance with the requirements of N.J.S.A.

19:44A-20.4. The decision of the MRRSA as to what constitutes a “Fair and Open” process shall be final.

All questions concerning this notice must be addressed via email to Brian J. Brach, P.E., Executive Director, at brian.brach@mrrsa.org.

Brian J. Brach, PE, QPA

89 Havens Bridge Road www.mrrsa.org Tel: (732) 431-8185 Farmingdale, NJ 07727 contact@mrrsa.org Fax: (732) 582-5121 http://meet.google.com/oyy-pyju-emy https://mrrsa.bonfirehub.com/opportunities/215883 mailto:brian.brach@mrrsa.org

RFP DOCUMENT CHECKLIST

RFP NO. 2025-02 FOR 2026 PROFESSIONAL AUDITING SERVICES

Firm Name: _______________________________ Contact Name: _______________________________

Firm Address: _______________________________ Contact Position: _______________________________

_______________________________ Contact Email: _______________________________

Telephone: _______________________________

RFP SUBMISSION DEADLINE:WEDNESDAY, JANUARY 14, 2026BY 10:30AM PREVAILING TIME

All Respondents are required to complete this checklist and include it within their Proposal package. Failure to provide this checklist or any of the items detailed within it may be cause for fatal defect.

The following mandatory itemsMUSTbe submitted withthe uploaded electronic proposals:

Executed copy of the “RFP Document Checklist” (Page 4)

One (1) electronic copy of the Proposal Package, submitted as per the requirements of Section 4 and formatted in accordance with the requirements of Section 5

Executed Compensation Proposal Form (Appendix A on Page 16)

Resume of Proposed Firm

Acknowledgement of Receipt of Agendas (Appendix B on Page 17)

Non-Collusion Affidavit (Appendix C on Page 18)

Statement of Ownership Disclosure (Appendix D on Page 19)

Additional Information to Support RFP Submittal and Selection Criteria (as applicable)

The following items areNOTrequired with the sealedproposal butMUSTbe submittedPRIORto award:

Proof of valid New Jersey Business Registration Certificate

Proof of current New Jersey Professional License(s) (for relevant employees)

Certificate of Insurance (as applicable)

Affirmative Action Compliance Notice (Appendix E on Page 21)

Most Recent Peer Review Report

I do hereby certify that all of the information provided in this sealed proposal is true and accurate to the best of my knowledge and belief. I understand that the Commissioners of the MRRSA are relying thereon in considering this sealed proposal. Furthermore, I fully understand and shall comply with the indicated Terms of Agreement, unless otherwise specifically noted within the sealed proposal.

Signature: __________________________________ Date: _____________

Name (Printed): __________________________________

-Page4-

1. RFP TIMELINE

The anticipated timeline for this RFP process is as follows:

Request for Proposals Notice (MRRSA Website and Bonfire): Friday, January 2, 2026 Informational Meeting: None Scheduled Deadline for Questions/Interpretations: Friday, January 9, 2026 Proposal Submission Deadline: Wednesday, January 14, 2026 at 10:30am Anticipated Award by Authority: Wednesday, January 21, 2026 Contract Term: Services through December 31, 2026

2. FAIR AND OPEN PROCUREMENT PROCESS

The “Fair and Open” procurement process shall be as follows:

a. The solicitation of proposals for any contract determined to be in excess of $17,500, or those that can be considered open-ended, and for which a Public Bid solicitation shall not be required under the Local Public Contracts Law, shall be advertised by the Authority on the Authority website at least ten (10) calendar days prior to the date set for the receipt of said request. The published Notice shall set forth a description of the requested goods or services, the time, date and place that proposals must be submitted, the contact information for obtaining a proposal document, and a statement that the proposals are being solicited through the “Fair and Open” process (in accordance with N.J.S.A. 19:44-20.4 et. seq.).

b. The Authority shall review the responses to the RFPs and award a Contract to a business entity for the goods or services advertised subsequent to such review. The award of these Contracts shall be made to the business entity submitting the qualifications which are deemed to be most advantageous to the Authority with price and other factors considered.

c. Contracts awarded under this process shall be publicly announced and awarded. The Resolution awarding the Contract shall state that the Contract was awarded after a “Fair and Open” process and shall state the number of responses received.

d. Contracts subject to the “Fair and Open” process delineated herein are subject to additional requirements and any other applicable laws including, but not limited to, the Local Public Contracts Law.

e. The Contract shall be awarded as a Professional Service contract pursuant to N.J.S.A. 40A:11-5(1)a.

3. GENERAL INFORMATION

The MRRSA has assembled this Request for Proposals (RFP) package to solicit proposals from interested Firms to provide the Authority with Professional Auditing Services during 2026, to audit and prepare the year-end-financials and supporting documents for the FY 2025 Comprehensive Annual Financial Report (CAFR). It is the intent of the Authority to award a contract to the Firm that possesses the professional, financial and administrative capabilities to provide the proposed services to the greatest benefit of the Authority’s ratepayers, under a “Fair and Open” process.

Nothing herein is intended to exclude any responsible Firms or in any way restrain or restrict competition. On the contrary, all responsible Firms are encouraged to submit proposals.

Proposal packages will be reviewed and evaluated by the Authority’s Board of Commissioners and Executive Director and/or his designees to determine if the Respondent has met the minimum professional, administrative and financial criteria established within this RFP. Based upon the totality of the information contained in the Proposal package, the Authority’s Board of Commissioners will determine which Respondents are qualified and make a recommendation to the Board for award.

-Page5-

4. PROPOSAL SUBMISSION REQUIREMENTS

The Manasquan River Regional Sewerage Authority invites proposals pursuant to the aforementioned Notice. All proposal packages shall beelectronicallysubmittedin accordance with the following requirements:

a. Proposals will beelectronicallyreceived, openedand publicly announced onWednesday, January 14, 2026at 10:30amprevailing time by the Authority’s ExecutiveDirector or designee.

b. Proposal packages are available at no cost and shall be submitted using the “Bonfire” electronic procurement platform (https://mrrsa.bonfirehub.com/opportunities/215883),as well as in the Notice posted on the Authority’s website (https://mrrsa.org/procurement/)

c. Paper-based submissions arePROHIBITEDand shall bereturned unopened. THIS IS SOLELY AN ELECTRONIC

PROPOSAL PROCESS USING THE “BONFIRE” ELECTRONIC PROCUREMENT PLATFORM.

d. A scan of the entire executed proposal package is acceptable and shall be uploaded to the “Bonfire” electronic procurement platform where prompted.

e. Attendees are invited to witness the electronic unsealing of bids:

1. In-person at the Manasquan River Regional Sewerage Authority Headquarters, 89 Havens Bridge Road, Farmingdale, New Jersey 07727; or

2. Virtually by joining the “Google Meet” platform atmeet.google.com/oyy-pyju-emy(“Google Chrome” browser recommended); or

3. Telephonically by calling 1-650-684-8314 (PIN: 358 028 965#).

f. Bidders arenotrequired to be in attendance (eitherphysically, virtually or telephonically).

g. The MRRSA assumes no responsibility for each bidder’s use and/or issues thereof related to the “Bonfire” electronic procurement platform. Customer support is available through the platform.

h. More than one (1) bid from an individual, a firm or partnership, a corporation or association under the same names shall not be considered.

i. The MRRSA is not responsible for third party supplied documents.

j. Proposers are required to officially register through the “Bonfire” electronic procurement platform, at no charge, so that RFP documents, addenda and messages can be sent directly to them via the platform.

k. Proposal packages shall be submitted in the required format, as detailed within Section 5.

l. All proposals shall be binding for sixty (60) calendar days following the above due date.

m. Proposals received by the Authority after the time specified willnotbe opened and/or considered.

n. All information required within this Request for Proposals must be provided to constitute a valid proposal.

Omission of required documentation shall deem a Proposal non-responsive.

o. Proposals are being solicited in accordance with N.J.S.A. 40A:11-1 et. seq. (the “Local Public Contracts Law”), N.J.S.A. 19:44-20.4 et. seq. (the “Local Unit Pay-to-Play Law”), and is utilizing an electronic procurement platform that meets the requirements of emergency rules promulgated by the NJDCA under N.J.A.C. 5:34-5.1

et. seq.

MRRSA RFP No. 2025-02 for 2026 Professional Auditing Services -Page6-https://mrrsa.bonfirehub.com/opportunities/215883 https://mrrsa.org/procurement/ http://meet.google.com/oyy-pyju-emy

5. PROPOSAL SUBMISSION FORMAT

In an effort to ensure consistency, proposals must conform to the following format:

Section A: RFP Checklist

Section B: Scope of Services

Section C: Resume

Section D: Facilities

Section E: Conflict of Interest

Section F: Compensation Proposal Form

Section G: Additional Information

Section H: Acknowledgement of Revisions or Addenda

Section I: Non-Collusion Affidavit

Section J: Statement of Business Entity Ownership

Section K; New Jersey Business Registration Certificate

Section L: Affirmative Action Compliance Notice

All sections are to be addressed and specifically referenced. Following is a detail of what is expected in each section.

5.1 SECTION A: RFP CHECKLIST

Each Respondent shall be required to provide a fully executed RFP Checklist, acknowledging submission of each of the indicated items. The checklist should identify the Firm and the Main Point of Contact.

5.2 SECTION B: SCOPE OF SERVICES

It is the Authority’s intention to solicit Proposals from Firms that have expertise in the provision of the professional services as detailed below. Respondents mustconciselydemonstrate that they have the continuing capabilities to perform the specified Auditor services.

All services shall be coordinated by the Executive Director and be billed in accordance with the Compensation Proposal Form and any submitted Rate Schedule. The Authority holds the right to negotiate fixed-fee prices for any general Professional Service provided.

5.2(a) General Audits are to be performed in accordance with the New Jersey Local Authorities Fiscal Control Law and its implementing regulations, with Generally Accepted Auditing Standards, and with all requirements of the Authority’s bond resolutions (if any).

Copies of the Manasquan River Regional Sewerage Authority’s most recent financial statements and audits can be found on our web page athttps://mrrsa.org/financials/.Respondents may use these documents as a general guide to the kinds of statements and deliverables that are required.

MRRSA RFP No. 2025-02 for 2026 Professional Auditing Services -Page7-https://mrrsa.org/financials/

5.2(b) Scope of Work The Scope of Services to be provided under thefixed-feecost provided within the Proposal shall include, but not be limited to, the following:

a. Audit the Authority’s financial statements, including all supplemental statements and notes for the fiscal year end of December 31, 2025.

b. An independent Consulting Accountant shall be appointed by the Authority to prepare a final trial balance for each fund, as well as the statements based on the GAAP basis, Modified GAAP basis and Budget to Actual basis. The appointed Auditor shall be required to audit each of these statements. All costs required for coordination and cooperation with the Consulting Accountant in completing these tasks shall be included in the lump sum price bid.

c. The Auditor will be required to assist with the implementation of any recently mandated GASB requirements.

d. An on-site audit shall be coordinated with the Authority’s Executive Director, Finance Officer and Consulting Accountant, for the necessary amount of time to sufficiently audit the Authority’s records. Reasonable accommodations will be provided to assist in the on-site Audit.

e. Following the completion of the Audit of the fiscal year’s financial statements, the Auditor shall issue a Comprehensive Annual Financial Report (CAFR) document, which includes the following:

i. Independent Auditor’s Report

ii. Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards

iii. Management Discussion and Analysis

iv. Letter of Transmittal

v. Findings and Recommendations

Vi. All required statements, notes to financial statements, schedules and reports that were included in the prior years’ CAFRs.

f. The Auditor shall communicate any reportable conditions found during the Audit in a separate letter to management.

g. The Auditor shall make an immediate written report to the Executive Director and Board of Commissioners of all irregularities and illegal acts or indications of illegal acts of which they become aware. Immediate shall mean that the Auditor shall make such written report available within two (2) business days of confirming that in its opinion illegal conduct has taken place.

h. The Auditor shall be available to discuss issues or concerns, or answer questions, posed by the Authority’s Finance Officer and/or Executive Director.

-Page8-

i. The Auditor shall be responsible for filing all necessary documents with the Division of Local Government Services prior to the April 30, 2026 deadline. This shall include all costs associated with filing of the CAFR documents. Written confirmation for the Authority’s files, via email, shall be provided confirming the DLGS has received the documents.

j. All working papers and reports must be retained, at the Auditor’s expense, for a minimum of seven (7) years following completion of all services hereunder, unless the Firm is notified in writing by the Manasquan River Regional Sewerage Authority of the need to extend the retention period. The Auditor will be required to make working papers available, upon request, to the Authority or its designee. The Auditor shall respond to the reasonable inquiries of successor Auditors and allow successor Auditors to review working papers related to matters of continuing accounting significance.

k. Auditors will be given access to files containing hard copy data, such as payment vouchers, sales data, or billing statements and reports. It will be the Auditor’s responsibility to retrieve this data. Auditors will be given access to the accounting system (ie: Edmunds) in order to retrieve reports or download requested data.

l. In addition to the on-site audit, the Auditor will also be required to attend one (1) meeting with the Executive Director and Finance Officer to discuss the CAFR; one (1) meeting with the Finance Committee to discuss the CAFR; and one (1) meeting with the Board of Commissioners to provide a summary of the CAFR and recommendation for certification of the Audit.

m. In addition to the audit activities for the year ended December 31, 2025, the Auditor shall also be responsible to provide assistance throughout the year on other matters including development of the 2026 Budget and review of the Connection Fee Calculation in June/July 2025. The cost for these consultations shall be included in the fixed-fee price provided.

n. The Auditor shall provide an unaudited DRAFT of the CAFR no later than June 1, 2026 solely for the purposes of satisfying the Authority's EMMA reporting requirements (regardless of the status of GASB 68/GASB 75 figures).

o. The Auditor shall perform analysis and include all fees for compliance with GASB 87 and GASB 96 in the lump sum price bid.No additional paymentshall be made by the Authority for these analyses.

p. The CAFR shallNOTbe submitted to the DLGS untilthe GASB 68 pension figures have been provided by the State of New Jersey. The Authority understands this may cause delays in filing.However, no additional charges will be paidby the Authority for any delays caused by the State. The Authority will work with the Auditorto file as efficiently as possible.

q. All charges for bank fees associated with record requests and other related charges shall be included in the lump sum price bid.No additionalpayment shall be made by the Authority for these charges.

If consultations are requested by the Authority outside the Scope of this RFP, the Authority reserves the right to negotiate fees separate from this proposal based upon an acceptable Fee Schedule (to be submitted as part of the “Proposal” section) and defined level of effort.

-Page9-

5.2(c) Proposed Audit Schedule Detailed below is the proposedtentativeaudit scheduleto ensure that the Comprehensive Annual Financial Report (CAFR) is filed with the DLGS prior to the April 30, 2026 deadline:

Notes/Financial Statement Preparation (By Others): No Later Than Friday, March 6, 2026 On-Site Audit: Week of March 16, 2026 Preliminary Copy of CAFR to MRRSA for Review: Friday, April 10, 2026 Meeting with MRRSA Staff to Discuss CAFR: Week of April 13, 2025 Unaudited DRAFT for EMMA Filing: No Later Than June 1, 2026 Executive Committee Meeting with Auditor: First Public Meeting after GASB 68 Figures Presentation to Entire MRRSA Board: First Public Meeting after GASB 68 Figures Submission to State: Immediately Following Board Presentation

This schedule is subject to change pending release of GASB 68 figures from the State of New Jersey.

5.3 SECTION C: RESUME

This section shall address the following:

a. Name and address of the Respondent’s Firm and the Corporate Officer authorized to execute Agreements.

b. Concise description of the Firm’s history, ownership, organizational structure, location of its management and relevant licenses to business in the State of New Jersey.

c. Generally describe the Firm’s regional, statewide and local service capabilities.

d. Provide and identify the names, experience, qualifications and applicable licenses held by the individual primarily responsible for servicing the account with the Authority. Indicate any specialized skills that would be provided to the Authority.

e. Provide a concise listing of other Local Government or similar Clients with which the Firm has experience servicing. Include the name, address and telephone number of the Contact person.

f. Provide a statement of assurance to the effect that the Firm is not currently in violation of any regulatory rules and regulations that may have an impact on your Firm’s operations.

5.4 SECTION D: FACILITIES

For the Firm’s facilities that are located closest to the Authority’s Headquarters in Howell, New Jersey, provide:

a. The location of the office.

b. Firm personnel assigned to this location.

c. The activities of the Firm performed at this location.

For those facilities and activities located elsewhere, please explain the activities performed and why these are best performed at a different office. Firms where all activities are performed at a single location, this does not have to be addressed.

5.5 SECTION E: CONFLICT OF INTEREST

This section should disclose any potential conflicts of interest that the Firm may have in performing these services for the Authority.

-Page10-

5.6 SECTION F: COMPENSATION PROPOSAL FORM

Each Respondent shall be required to provide a fully executed Compensation Proposal Form, which can be found in Appendix A. The services shall be provided on afixed-fee basisand the Respondent shall indicate the proposedfixed-fee costto complete the task.Please note that the Authority reserves the right to negotiate with any or all vendors meeting the evaluation criteria set forth herein.

Additionally, it is requested that the Firm provide a general Fee Schedule for compensation typically related to the specified services. Specify if any overhead factors will be applied to any rates charged, as well as any ancillary charges that may also be charged.

5.7 SECTION G: ADDITIONAL INFORMATION

This section is for any further pertinent data and information not included elsewhere in the RFP that further explains how your Firm can best serve the Authority for the specified services.

5.8 SECTION H: ACKNOWLEDGEMENT OF REVISIONS OR ADDENDA

Each Respondent shall be required to provide a fully executed copy of the “Acknowledgement of Revisions or Addenda” form, which can be found in Appendix B. This item isMANDATORYandMUSTbe submitted with the scanned proposal.

5.9 SECTION I: NON-COLLUSION AFFIDAVIT

Each Respondent shall be required to provide a fully executed copy of the “Non-Collusion Affidavit” form, which can be found in Appendix C. This item isMANDATORYandMUSTbe submitted with the scanned proposal.

5.10SECTION J: STATEMENT OF BUSINESS ENTITY OWNERSHIP

Each Respondent shall be required to provide a fully executed copy of the “Statement of Business Entity Ownership” form, which can be found in Appendix D. This item isMANDATORYandMUSTbe submitted with the scanned proposal.

5.11SECTION K: PROOF OF NEW JERSEY BUSINESS REGISTRATIONCERTIFICATE

Each Respondent shall be required to provide a valid New Jersey Business Registration Certificate. This item isNOTrequired with the scanned proposal butMUSTbe submittedPRIORto award.

5.12SECTION L: AFFIRMATIVE ACTION COMPLIANCE NOTICE

Each Respondent shall be required to provide a fully executed copy of the “Affirmative Action Compliance Notice” form, which can be found in Appendix E. This item isNOTrequired with the scanned proposal but MUSTbe submittedPRIORto award.

-Page11-

6. SELECTION CRITERIA

The Auditor services shall be awarded to the Firm that is most advantageous to the Authority, price and other factors considered. The Board of Commissioners of the Manasquan River Regional Sewerage Authority shall evaluate RFPs and the basis of award shall be dependent upon on the following qualifications:

a. History, experience, expertise and reputation of the Firm in performing professional work in the applicable field.

b. Ability, capacity and skill of the Firm to support and deliver the identified Scope of Services (refer to Section 5.2).

c. Ability of the Firm to perform the services in a timely manner and availability of personnel, facilities, equipment and other resources.

d. Availability to accommodate any required meetings of the Authority.

e. Qualifications and background of the assigned Staff, insofar as they relate to this RFP. The proposer must designate one CPA/RMA to serve as the day-to-day contact person with the Authority. The designated person must be admitted as a CPA and RMA in New Jersey for at least ten (10) years and have at least ten (10) years experience in serving as an Auditor to New Jersey Sewerage Authorities, Municipal Utilities Authorities or municipally owned sewerage utilities. Deviations from this experience requirement must be explicitly noted within the proposal for consideration by the Authority. Please submit current copies of relevant Professional licenses for identified Staff.

f. Compensation proposal.

g. Lack of conflicts with representation of Municipal governing bodies, Boards, or agencies of Member Municipalities of the Authority.

h. List of References with current contact information.

i. Satisfactory Peer Review Report.

j. Other factors if demonstrated to be in the best interest of the MRRSA.

The selection of the Firm shall be based on the MRRSA Commissioners’ evaluation of the submitted materials, qualifications and compensation as set forth in this document. The Commissioners reserve the right to negotiate the terms and conditions of any Contract with the successful Firm based upon the evaluation of the proposal package, which the Commissioners deem to be most advantageous to the MRRSA.

-Page12-

7. TERMS OF AGREEMENT

Following are the Terms of Agreement for this RFP:

a. The term of the Professional Service Agreement shall be on or aboutJanuary 21, 2026 through December31, 2026.

b. The Authority shall not be liable for any costs incurred in the preparation of proposals.

c. The Authority reserves the right to conduct personal interviews prior to selection. The Authority shall not be liable for any costs incurred by the Respondent in connection with such interviews (ie: travel, accommodations, etc.).

d. The Respondent certifies that they have fully read and understand the RFP and have full knowledge of the scope, nature, quantity and quality of the work to be performed.

e. The Respondent shall furnish such additional information as the Authority may reasonably require. The Authority reserves the right to make investigations of the qualifications of the Respondent as it deems appropriate.

f. The Authority reserves the right to reject any and/or all Proposals or to informally negotiate certain points of the final Contract with the Respondent.

g. The Authority reserves the right to waive minor irregularities in the procedures.

h. The Authority further reserves the right to seek new Proposals when such a procedure is in its best interest.

The Authority shall not be obligated to provide reasons for the rejection of any Proposal.

i. All Respondents are required to provide a Fee Schedule detailing compensation for specified services.

j. Failure to submit any required information may render a proposal non-responsive and may result in disqualification.

k. Termination of Contract

i. If, through any cause, the successful Firm shall fail to fulfill in a timely manner and proper manner obligations under this contract or violate any of the requirements of this contract, the Authority shall thereupon have the right to terminate this contract by giving written notice to the Firm of such termination and specifying the effective date of the termination. Such termination shall relieve the Authority of any obligation for balances to the successful Firm of any sum set forth in the contract.

ii. Notwithstanding the above, the Firm shall not be relieved of liability to the Authority for damages sustained by the Authority by virtue of any breach of the contract by the Firm and the Authority may withhold any payments to the Firm for the purpose of compensation until such time as the exact amount of the damage due the Authority from the Firm is determined.

iii. The Firm agrees to indemnify and hold harmless from any liability to subcontractors/suppliers concerning payment for work performed or goods supplied arising out of the lawful termination of the contract by the Authority under this provision.

iv. In case of a default by the successful Firm, the Authority may procure the articles or services from other sources and hold the successful Firm responsible for any excess cost occasioned thereby.

v. The Authority reserves the right to terminate the contract at any time, for any reason, with no penalties.

-Page13-

8. INTERPRETATION AND ADDENDA

The Respondent understands and agrees that its proposal is submitted on the basis of the requirement prepared by the Authority. The Respondent accepts the obligation to become familiar with these requirements.

Respondents are expected to examine the requirements with care and observe all their requirements. Ambiguities, errors or omissions noted by Respondents should be promptly reported in writing to the appropriate official. In the event the Respondent fails to notify the Authority of such ambiguities, errors or omissions, the Respondent shall be bound by the proposal.

Any questions and/or comments should be submitted directly within the “Bonfire” electronic procurement platform.

No oral interpretation of the meaning of the RFP will be made to any Respondent. Every request for an interpretation shall be in writing, addressed to the Authority personnel stipulated in the proposal. In order to be given consideration, written requests for questions/interpretation must be received by the date stipulated in the proposal. Any and all such interpretations and any supplemental instructions will be in the form of written addenda to the RFP and will be distributed to all prospective Respondents, in accordance with N.J.S.A. 40A:11-23. All addenda so issued shall become part of the contract documents and shall be acknowledged by the Respondent in the proposal. The Authority’s interpretations or corrections thereof shall be final.

9. STATUTORY AND OTHER REQUIREMENTS

All Respondents are required to adhere to the following additional requirements:

9.1 INSURANCE REQUIREMENTS

During the performance of this Contract, all Firms and their sub-consultants shall provide a Certificate of Insurance, issued by a carrier licensed in the State of New Jersey for the Firm/Company/Individuals, which maintains the following insurance coverage:

a. Professional Liability Practice Policy with limits of $1,000,000 per claim and $2,000,000 aggregate per year.

b. Commercial General Liability Insurance with limits of $1,000,000 per claim and $3,000,000 aggregate. The Authority and its Commissioners, Staff and Consultants shall be named as additional insured.

All Consultants shall indemnify and save harmless the Authority and the Authority’s agents and employees against all losses and claims, demands, payments, suits, actions, recoveries and judgements of every nature and description brought or recovered against them by reasons of any act or omission of the said Contractor, their subcontractors, their agents or their employees, in the execution of the work or in guiding same. Proof of coverage shall be provided prior to execution of any Agreement with the Authority.

9.2 AFFIRMATIVE ACTION REQUIREMENTS

During the performance of this contract, the Contractor agrees as follows:

a. The Contractor or Subcontractor, where applicable, will not discriminate against any employee or applicant for employment because of age, race, creed, color, national origin, ancestry, marital status, affectional or sexual orientation, gender identity or expression, disability, nationality or sex.

Except with respect to affectional or sexual orientation and gender identity or expression, the Contractor will ensure that equal employment opportunity is afforded to such applicants in recruitment and employment, and that employees are treated during employment, without regard to their age, race, creed, color, national origin, ancestry, marital status, affectional or sexual orientation, gender identity or expression, disability, nationality or sex. Such equal employment opportunity shall include, but not be limited to the following: employment, upgrading, demotion, or

-Page14-transfer; recruitment or recruitment advertising; layoff or termination; rates of pay or other forms of compensation; and selection for training, including apprenticeship. The Contractor agrees to post in conspicuous places, available to employees and applicants for employment, notices to be provided by the Public Agency Compliance Officer setting forth provisions of this nondiscrimination clause.

b. The Contractor or Subcontractor, where applicable will, in all solicitations or advertisements for employees placed by or on behalf of the contractor, state that all qualified applicants will receive consideration for employment without regard to age, race, creed, color, national origin, ancestry, marital status, affectional or sexual orientation, gender identity or expression, disability, nationality or sex.

c. The Contractor or Subcontractor will send to each labor union, with which it has a collective bargaining agreement, a notice, to be provided by the agency contracting officer, advising the labor union of the Contractor's commitments under this chapter and shall post copies of the notice in conspicuous places available to employees and applicants for employment.

d. The Contractor or Subcontractor, where applicable, agrees to comply with any regulations promulgated by the Treasurer pursuant to N.J.S.A. 10:5-31 et seq., as amended and supplemented from time to time and the Americans with Disabilities Act.

e. The Contractor or Subcontractor agrees to make good faith efforts to meet targeted county employment goals established in accordance with N.J.A.C. 17:27-5.2.

f. The Contractor or Subcontractor agrees to inform in writing its appropriate recruitment agencies including, but not limited to, employment agencies, placement bureaus, colleges, universities, and labor unions, that it does not discriminate on the basis of age, race, creed, color, national origin, ancestry, marital status, affectional or sexual orientation, gender identity or expression, disability, nationality or sex, and that it will discontinue the use of any recruitment agency which engages in direct or indirect discriminatory practices.

g. The Contractor or Subcontractor agrees to revise any of its testing procedures, if necessary, to assure that all personnel testing conforms with the principles of job-related testing, as established by the statutes and court decisions of the State of New Jersey and as established by applicable Federal law and applicable Federal court decisions.

h. In conforming with the targeted employment goals, the Contractor or Subcontractor agrees to review all procedures relating to transfer, upgrading, downgrading and layoff to ensure that all such actions are taken without regard to age, race, creed, color, national origin, ancestry, marital status, affectional or sexual orientation, gender identity or expression, disability, nationality or sex, consistent with the statutes and court decisions of the State of New Jersey, and applicable Federal law and applicable Federal court decisions.

i. The Contractor shall submit to the public agency, after notification of award but prior to execution of a goods and services contract, one of the following three documents:

1. Letter of Federal Affirmative Action Plan Approval;

2. Certificate of Employee Information Report;

-Page15-

3. Employee Information Report Form AA302 is electronically provided by the Division of Contract Compliance and Equal Employment Opportunity in Public Contracts (Division) and distributed to the public agency through the Division’s website:

http://www.state.nj.us/treasury/contract_compliance/

j. The Contractor and its Subcontractors shall furnish such reports or other documents to the Division of Public Contracts Equal Employment Opportunity Compliance as may be requested by the office from time to time in order to carry out the purposes of these regulations, and public agencies shall furnish such information as may be requested by the Division of Public Contracts Equal Employment Opportunity Compliance for conducting a compliance investigation pursuant to Subchapter 10 of the Administrative Code at N.J.A.C. 17:27.

9.3 AMERICANS WITH DISABILITIES ACT

Equal Opportunity for Individuals with Disabilities

The Contractor and the Authority do hereby agree that the provisions of Title 11 of the Americans with Disabilities Act of 1990 (the “Act”) (42 U.S.C. § 12101 et seq.) which prohibits discrimination on the basis of disability by public entities in all services, programs and activities provided or made available by public entities, and the rules and regulations promulgated thereunto, are made a part of this contract. In providing any aid, benefit, or service on behalf of the MRRSA pursuant to this contract, the Contractor agrees that the performance shall be in strict compliance with the Act. In the event that the Contractor, its agents, servants, employees, or subcontractors violate or are alleged to have violated the Act during the performance of this contract, the Contractor shall defend the Authority in any action or administrative proceeding commenced pursuant to this Act. The Contractor shall indemnify, protect and save harmless the Authority, its agents, servants and employees from and against any and all suits, claims, losses, demands, or damages of whatever kind or nature arising out of or claimed to arise out of the alleged violation. The Contractor shall, at its own expense, appear, defend and pay any and all charges for legal services and any and all costs and other expenses arising from such action or administrative proceeding or incurred in connection therewith.

The Authority shall, as soon as practicable after a claim has been made against it, give written notice thereof to the Contractor along with full and complete particulars of the claim. If any action or administrative proceeding is brought against the Authority or any of its agents, servants and employees, the Authority shall expeditiously forward or have forwarded to the Contractor every demand, complaint, notice, summons, pleading or other process received by the Authority or its representatives.

It is expressly agreed and understood that any approval by the Authority of the services provided by the Contractor pursuant to this contract will not relieve the Contractor of the obligation to comply with the Act and to defend, indemnify, protect and save harmless the Authority pursuant to this paragraph.

It is further agreed and understood that the Authority assumes no obligation to indemnify or save harmless the Contractor, its agents, servants, employees and subcontractors for any claim which may arise out of their performance of this agreement. Furthermore, the Contractor expressly understands and agrees that the provision of this indemnification clause shall in no way limit the Contractor‘s obligations assumed in this Agreement, nor shall they be construed to relieve the Contractor from any liability, nor prelude the Authority from taking any other actions available to it under any other provisions of this Agreement or otherwise at law.

The Authority does not discriminate on the basis of handicapped status in the admission or access to, or treatment, or employment in its programs or activities.

MRRSA RFP No. 2025-02 for 2026 Professional Auditing Services -Page16-http://www.state.nj.us/treasury/contract_compliance/ http://www.state.nj.us/treasury/contract_compliance/

9.4 PROOF OF NEW JERSEY BUSINESS REGISTRATION

N.J.S.A. 52:32-44 requires that each bidder must be registered by the bid opening date and submit proof of New Jersey Business Registration prior to award.

All business organizations that do business with a local contracting agency (i.e. Manasquan River Regional Sewerage Authority) are required to be registered with the State of New Jersey, Department of Treasury, Division of Revenue, and provide proof of that registration to the contracting agency at the time any submission is received. “Business Organization” means an individual, partnership, association, joint stock company, trust, corporation or other legal business entity or successor thereof.

FAILURE TO PROVIDE PROOF OF BRC PRIOR TO AWARD MAY BE CONSIDERED A FATAL DEFECT.

Proof of registration shall be a copy of the bidder’s New Jersey Business Registration Certificate (BRC). A BRC is obtained from the New Jersey Division of Revenue. Further information may be obtained by visiting the following web site at the State of New Jersey:

http://www.state.nj.us/treasury/revenue/gettingregistered.shtml

N.J.S.A. 52:32-44 imposes the following requirements on contractors and all subcontractors thatknowingly provide goods or perform services for a contractor fulfilling this contract:

a. The Contractor shall provide written notice to its subcontractors and suppliers to submit proof of business registration to the contractor.

b. Prior to receipt of final payment from a contracting agency, a contractor must submit to the contacting agency an accurate list of all subcontractors or attest that none were used.

c. During the term of this contract, the contractor and its affiliates shall collect and remit, and shall notify all subcontractors and their affiliates that they must collect and remit to the Director, New Jersey Division of Taxation, the use tax due pursuant to the Sales and Use Tax Act, (N.J.S.A. 54:32B-1 et seq.) on all sales of tangible personal property delivered into this State.

A Contractor, Subcontractor or supplier who fails to provide proof of business registration or provides false business registration information shall be liable to a penalty of $25 for each day of violation, not to exceed $50,000 for each business registration not properly provided or maintained under a contract with a contracting agency. Information on the law and its requirements is available by calling (609) 292-9292.

MRRSA RFP No. 2025-02 for 2026 Professional Auditing Services -Page17-http://www.state.nj.us/treasury/revenue/gettingregistered.shtml http://www.state.nj.us/treasury/revenue/gettingregistered.shtml

TOWNSHIP OF HOWELL | TOWNSHIP OF WALL

BRIAN J. BRACH, PE, QPA

APPENDIX A

COMPENSATION PROPOSAL

RFP NO. 2025-02 FOR 2026 PROFESSIONAL AUDITING SERVICES

FIXED-FEE PRICE FOR 2026 PROFESSIONAL AUDITING SERVICES

(AS PER SCOPE OF SERVICES DEFINED IN SECTION 5): $__________________

2026 FEE SCHEDULE PROVIDED (REQUIRED) YES/NO

(CIRCLE ONE)

MOST RECENT PEER REVIEW PROVIDED (REQUIRED) YES/NO

(CIRCLE ONE)

FIRM NAME: _________________________________________

SIGNATURE: _________________________________________

(Signature of Authorized Representative)

PRINT NAME: _________________________________________

TITLE: _________________________________________

DATE: _______________

-Page 18-

APPENDIX B

ACKNOWLEDGEMENT OF RECEIPT OF ADDENDA

The undersigned Bidder hereby acknowledges receipt of the following Addenda:

Addendum Number Dated Acknowledge Receipt (initial)

Check Box if No Addenda were Received

Bidder: ________________________________________________

By: __________________________________________ (Signature of Authorized Representative)

Name: _________________________________________________

Title: _________________________________________________

Date: _________________________________________________

-Page19-

APPENDIX C

NON-COLLUSION AFFIDAVIT

STATE OF _______________________________________

COUNTY OF _______________________________________SS:

I, ____________________________________ of _______________________________ in the

Countyof__________________andtheStateof_______________________offullage,beingdulyswornaccordingtolaw on my oath, depose and say that:

I am ___________________ of the Firm of ______________________ , the Applicant making theRFPandcertifythatI executedtheRFPwithfullauthoritytodoso,thatsaidApplicanthasnotdirectlyorindirectlyenteredintoanyagreement, participatedinanycollusionorotherwisetakenanyactionintherestraintoffree,competitivebiddinginconnectionwith theApplicationandthatall statementscontainedintheRFPandinthisAffidavitaretrueandcorrect,andmadewithfull knowledge that MRRSA reliesuponthetruthofthestatementscontainedintheRFPandinthestatementscontainedin this Affidavit in awarding a Contract to the Applicant.

I warrant that no requirement or commitment was made in reference to any persons, or elected official and that no undisclosed benefits of any kind were promised to anyone connected with the MRRSA or RFP process.

I further warrant that no person or selling agent has beenemployedorretainedtosolicitorsecureacontractuponan agreement or understanding for a commission percentage, brokerage or contingent fee.

I further warrant and represent that I have never been convicted or acknowledged nor admitted to any payment of kickbacks or unlawful gifts for which conduct the MRRSA deems me disqualified from bidding.

I alsounderstandthattheabovedisqualificationdoesnotapplytoanyvendorwhocooperateswiththeprosecutionand gives supporting testimony on behalf of the prosecution in the course of a judicial inquiry.

Subscribed and sworn to

Before me this ____ day of_____________, 20___ ___________________________ Signature of Affiant

Print or type name of Affiant

Notary Public of ____________________

My Commission expires on:

-Page20-

APPENDIX D

STATEMENT OF OWNERSHIP DISCLOSURE

N.J.S.A. 52.25-24.2 (P.L. 1977, c.33, as amended by P.L. 2016, c.43)

This statement shallbecompleted,certifiedto,andincludedwithallbidandproposalsubmissions. Failuretosubmit the required information is cause for automatic rejection of the bid or proposal.

Name of Organization: _______________________________________________

Organization Address: _______________________________________________

PART I: CHECK THE BOX THAT REPRESENTS THE TYPE OF BUSINESS ORGANIZATION

Sole Proprietorship (skip Parts II and III, executecertification in Part IV) Non-Profit Corporation (skip Parts II and III,execute certification in Part IV) For-Profit Corporation(any type) Limited Liability Company (LLC) Partnership Limited Partnership Limited Liability Partnership (LLP) Other (be specific): _______________________________________________

PART II: OWNERSHIP DISCLOSURE CERTIFICATION

The list below contains the names and addresses of all stockholders in the corporation who own 10 percent or more of its stock, of any class, or of all individual partners in the partnership who own a 10 percent or greater interest therein, or of all members in this limited liability company who own a 10 percent or greater interest therein, as the case may be.(COMPLETE

THE LIST BELOW IN THIS SECTION)

OR

No one stockholder in the corporation owns 10 percent or more of its stocks, of any class, or not individual partner in the partnership owns a 10 percent or greater interest therein, or no member in the limited liability company owns a 10 percent or greater interest therein, as the case may be.(SKIP TO PART IV)

(Please attach additional sheets if more space is needed):

Name of Individual or Business Entity Home Address (for Individuals) or Business Address

-Page21-

PART III: DISCLOSURE OF 10% OR GREATER OWNERSHIP IN THE STOCKHOLDERS, PARTNERS OR LLC

MEMBERS LISTED IN PART II

If a bidder has a direct or indirect parent entity which is publicly traded, and any person hold a 10 percent or greater beneficial interest in the publicly traded parent entity as of the last annual federal Security and Exchange Commission (SEC) or foreign equivalent filing, ownership disclosure can be met by providing links to the website(s) containing the last annual filings(s) with the federal Security and Exchange Commission (or foreign equivalent) that contain the name and address of each person holding a 10 percent or greater beneficial interest in the publicly traded parent entity, along with the relevant page numbers of the filing(s) that contain the information on each such person.

(Please…