120910 O5 Maher Duessel Response.pdf

Jeffrey W. Kent, CPA Partner jkent@md-cpas.com 412.535.5539

Cara L. Nicoletti, CPA Principal cnicoletti@md-cpas.com 412.315.3561

D.L. Clark Building

503 Martindale Street

Suite 600

Pittsburgh, PA 15212 www.md-cpas.com April 3, 2025 Prepared For The Nebraska Racing and Gaming Commission

Accounting and Audit Consulting Services Proposal

In business for 35 years, Maher Duessel is dedicated to serving governments.

A value added

Accounting and Audit Consulting Services Proposal For The Nebraska Racing and Gaming Commission | 2

TA B L E O F C O N T E N T S

1. Corporate Overview

A. Bidder Identification and Information

B. Financial Statements and Firm Profile

I. Firm Financial Capacity

II. Firm Size and Structure

III. Firm Experience

IV. Consulting Expertise

V. Experience With State Agencies

VI. AICPA Centers and Sections Involvement

VII. GASB Implementation

VIII. Continuing Professional Education

IX. Industry Insights

X. National and State Appointments

C. Change of Ownership

D. Office Location

E. Relationships With The State

F. Bidders Employee Relations To The State

G. Contract Performance

H. Summary of Bidder’s Corporate Experience

I. Summary of Proposed Personnel/Management Approach

J. Subcontractors

2. Technical Response

A. Understanding of the Project Requirements

B. Proposed Development Approach

C. Technical Requirements

D. Detailed Project Work Plan

E. Deliverables and Due Dates

Appendix A: Resumes

Attachment A: Technical Requirements

Appendix B: Cost Sheet

Appendix C: Contractual Agreement Form

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Appendix D: Terms and Conditions

Appendix E: Vendor Duties

Appendix F: Payment Terms

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T R A N S M I T TA L L E T T E R

April 3, 2025

Ms. Connie Heinrichs, Procurement Contracts Officer

State Purchasing Bureau

1526 K Street, Suite 130

Lincoln, NE 68508

Dear Ms. Heinrichs, Thank you for the opportunity to present Maher Duessel’s proposal to provide accounting and audit consulting services to the Nebraska Racing and Gaming Commission (NRGC). We understand that NRGC is seeking a

Consultant to help develop the agency’s audit program and enhance the processes of the Finance Department.

Maher Duessel has a unique focus in the government sector, as we perform audit and consulting services for various governmental entities including several state agencies (two of which regulate casino and gaming operations). Our experience assisting our government clients (including various state agencies) in making improvements to audit programs and their financial operations makes us exceptionally qualified to perform this engagement.

Firm Overview. Maher Duessel was founded to provide high-caliber auditing, tax, and consulting services to clients in the governmental and non-profit sectors, markets which require an extraordinary degree of education and expertise. As reflected in our mission statement, Pursuing the Profession While Promoting the

Public Good®, we help to support our clients’ missions while providing highly specialized and personalized services. We perform more than 950 audits annually in the public sector; along with that we take pride in providing a full range of accounting consulting services to our clients. Maher Duessel is a regional accounting firm with approximately 130 employees, six offices, staff in four states, and clients in eight states. Our model that has made us so successful in Pennsylvania has proven to be successful elsewhere. With technological developments reducing the need for constant travel we can provide our services to a broader geographical range of clients like NRGC.

Commitment to Governments. Maher Duessel was founded to serve governments and non-profits in 1989, and these entities remain at the core of our practice. We currently serve more than 350 governmental clients, and service to governments accounts for nearly 60% of our annual revenues, with non-profits making up the majority of our remaining clients. We serve a broad range of governments including state agencies, counties, cities, school districts, municipalities, housing and redevelopment authorities, municipal authorities, transportation authorities, and colleges/universities, among others.

Serving governments and non-profit entities (often funded by governmental agencies) accounts for virtually every hour of our practice. Because of this dedication, we are equipped to serve you in an efficient and timely manner, and we can offer you assistance with a broad range of matters should a future need arise. Our specialized and dedicated focus on service to governmental entities enables Maher Duessel to tailor an efficient approach specific to you and keep your Management aware of the constantly changing environment of regulatory requirements.

Accounting and Audit Consulting Services Proposal For The Nebraska Racing and Gaming Commission | 5

Relevant Experience. With more than 120 professionals dedicated to serving governments throughout the year and knowledge of NRGC’s financial reporting requirements, we have the resources and depth of expertise to serve an organization of your size and complexity. We perform approximately 800 public sector audits annually. Services we perform for our government clients include accounting consulting, financial statement audits and Single Audits, among others. By selecting Maher Duessel, you can be assured you would be working with individual team members from top to bottom who are experienced with government accounting and auditing requirements – allowing us to maximize the assistance and expertise we are able to provide to NRGC.

Along with our audit experience, we have a dedicated team that performs consulting services in a number of areas. These services include assistance with developing audit programs, assessments of financial operations, internal control reviews, general consultation to promote client efficiency and reduce risk, agreed upon procedures, accounting staff support, bookkeeping assistance, audit preparation assistance (including assistance with Single Audits), assistance with the preparation of Annual Comprehensive Financial Reports

(ACFR’s), assistance with the implementation of Governmental Accounting Standards Board (GASB) statements, assistance with federal and state funding programs including grant compliance and reporting, financial statement reviews and preparation, and Generally Accepted Accounting Principles (GAAP) conversions.

Experience With State Agencies. Our work with state agencies is a significant part of our audit and consulting practice. We serve more than 30 agencies in the Commonwealth of Pennsylvania and States of Maryland, West

Virginia, and Montana including the Maryland Racing Commission and the Pennsylvania Bureau of Audits

(whom on whose behalf we perform audits of four Pennsylvania Horsemen Associations). We have performed a wide range of accounting consulting services for various departments of the State of West Virginia including the Department of Administration and Division of Highways. Our work with the State has ranged from assistance to improvements to their financial reporting processes, financial statement preparation, ACFR assistance, and interim CFO services. With all of our professionals well versed in governmental operations and financial reporting requirements, we have the capacity and expertise to assist NRGC in a broad range of areas as your circumstances evolve. Our service approach is flexible, nimble, and dedicated to client satisfaction.

Continuing Professional Education. We provide government and non-profit focused Continuing Professional

Education (CPE) seminars twice a year to keep our clients informed of new and important developments affecting them. Our sessions are offered in a hybrid format with options for in-person and virtual attendance.

Our sessions typically have about 500 participants. NRGC staff will be invited to attend all of our training sessions free of charge.

For over 35 years, we have proudly served our government clients with integrity and excellence, and we would be pleased to serve NRGC. Please contact me at 412.535.5539 or at jkent@md-cpas.com or Cara Nicoletti at

412.315.3561, cnicoletti@md-cpas.com at your convenience if you have any questions regarding this proposal.

Sincerely, Jeffrey W. Kent, CPA Cara L. Nicoletti, CPA

PARTNER PR I NCI PAL

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1. Corporate Overview

A. Bidder Identification and Information Our firm identification and information are as follows:

• Full Corporate Name: Maher Duessel

• Address of our Headquarters: D.L. Clark Building, 503 Martindale Street, Suite 600, Pittsburgh, PA

15212

• Entity Organization Type: S-Corporation

• State of Incorporation: Pennsylvania

• Year Organized to do Business: 1989

• Change in Name/Form of Organization: Maher Duessel has not changed its name nor form of organization since it’s been in business.

B. Financial Statements and Firm Profile Maher Duessel is not a publicly held corporation so we are presenting our description, size, capabilities, and added value as detailed below so you can assess the capacity of our organization to capably serve NRGC.

I. FIRM FINANCIAL CAPACITY

In business for over 35 years, we have the financial capacity to capably serve NRGC as Maher Duessel is a multi-million-dollar company, with six office locations, and more than 120 employees. There are no judgments, pending or expected litigation, or other real or potential financial reversals involving Maher Duessel. For a banking reference you may contact Ben Cinker, AVP, Associate Relationship Manager, PNC Bank, 724-814-

9226, Ben.cinker@pnc.com.

II. FIRM SIZE AND STRUCTURE

Maher Duessel is based in Pittsburgh, Pennsylvania with six offices and staff in four states. With technological developments reducing the need for constant travel we can provide our services to a broader geographical range of clients. Our model that has made us so successful in Pennsylvania has proven to be successful elsewhere. We leverage our experienced personnel (more than 120 professionals) on every engagement. For a firm of our size, our high percentage of partners, principals, managers and supervisors compared to seniors and staff provides the assurance that every engagement is staffed with highly experienced professionals who are actively involved in the field. We currently serve clients in every county in Pennsylvania, and in addition to our work in Pennsylvania, we have clients in eight states throughout the country.

W E P R O V I D E T H E Q U A L I T Y O F A L A R G E F I R M W I T H T H E P E R S O N A L I Z E D S E R V I C E O F A S M A L L F I R M .

All of our professionals have significant experience serving governments. We harness that experience to ensure that your needs are met and that we can answer any questions you have and provide insight or resources for new situations that arise for you. For each client, we assemble an engagement team with an appropriate mix of experience to ensure that procedures are conducted efficiently and effectively. Listed on the next page is a breakdown of our professionals across our six offices:

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III. FIRM EXPERIENCE

The founding partners of Maher Duessel had a vision: to focus on providing integrated audit and tax services for the unique needs of governmental and non-profit organizations. Since 1989, our commitment to this vision has led Maher Duessel to become a leading regional certified public accounting firm. Our mission statement, Pursuing the Profession While Promoting the Public Good®, reflects our philosophy of providing expert technical services that help our clients create a better community.

T E C H N I C A L E X P E R T I S E W I T H P E R S O N A L I Z E D S E R V I C E

We offer the personalized service of a regional accounting firm with the added value of national technical expertise on the latest regulatory changes and compliance issues in public sector accounting. Many firms will serve a wide range of clients in both the private and public sectors. However, in serving a wide client base, those firms’ professionals are limited in gaining specialized knowledge and insight into the unique environments that governments operate in.

In other firms, key decisions and judgments with significant client impact often fall to junior level staff or must be channeled through different hierarchies that may leave the client without direct access to the firm’s technical decision makers. Our clients benefit from experienced and timely guidance of the engagement team’s senior technical and executive leadership who understand their specific operations and challenges. Maher

Duessel is unique among auditing firms in that virtually every hour of our practice is devoted to serving the governmental and non-profit sectors.

10 Partners

7 Principals

6 Senior Managers

15 Managers

5 Supervisors

22 Senior Auditors

17 Experienced Staff Auditors

20 Staff Auditors

14 Administrative

4 IT Professionals

3 Consultants Total: 123

Highly

Experienced Personnel

Our Management

Team Averages Sixteen Years of

Experience Directing Governmental

Engagements with Maher Duessel.

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E X E C U T I V E L E A D E R S H I P E N G A G E M E N T & G U I D A N C E

Our government clients have a wide range of operational risks and challenges that must be considered. Our breadth, as well as depth, of expertise in the vast array of operations that the government sector encompasses allows us to conduct our engagements efficiently and effectively. The chart below demonstrates our commitment to the government sector.

Maher Duessel provides assurance, advisory, and consulting services with a focus on governments. We currently serve more than 350 governments, and we provide a wide range of professional services as noted below. We provide services to a broad range of governments including state agencies, counties, cities, school districts, municipalities, housing and redevelopment authorities, municipal authorities, transportation authorities, and colleges/universities, among others.

• Governmental Accounting Assistance

• Accounting Consulting Including Consulting on Federal and State Funding Programs

• Audit Preparation

• Financial Statement Preparation

• Assistance with ACFRs

• Governmental Accounting Standards Board (GASB) Implementation

• Financial Statement Audits

• Assistance with Grant Tracking and Reporting

• Interim CFO Services

• Audits in Accordance with Government Auditing Standards

• Audits in Accordance with the Uniform Guidance (Single Audits)

• DCED Audits

• Grant Compliance Audits

• Pension Audits

• Agreed Upon Procedures Attestation Reports

• Arbitrage Rebate Calculations

• Debt Refunding Verification Reporting

• Borrowing Base and Debt Statement Preparation

• Forensic Auditing

Our

Government Services

56% 43%

1%

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IV. CONSULTING EXPERTISE

Along with the comprehensive audit services we offer, we have a dedicated team that performs consulting services in several areas:

Listed below are sample engagements to give you an idea of the services we offer.

• We were engaged by the State of West Virginia Department of Administration to provide financial reporting assistance including assistance with the preparation of the State’s Annual Comprehensive Financial Report. Their satisfaction with our work eventually led to our involvement in various consulting projects with other State of West Virginia agencies and departments including the Division of Highways, an entity with annual revenues greater than $1.6 billion and assets greater than $10 billion. Our initial work with the Division of Highways came as they were in the midst of a financial system conversion as layered systems due to partial software conversions had led to issues with reconciling accounts. This resulted in difficulty in meeting financial reporting deadlines. The Division had partially implemented a new statewide accounting system several years prior to this, but many aspects of transaction processing were still being initiated in the previous accounting system. Cash activity was being recorded in both systems but not completely reconciled between them (this specifically was causing the primary concern over potential reporting delays). Additionally, the billing process had converted from the old system to the new system part-way through the fiscal year.

To help the State implement an improved system, we interviewed staff, we read process documents, and we reviewed details of reports. We recognized that the Division was doing 80% of what it needed to do to be successful, so we piggybacked off of detailed comparisons that they had done throughout the year between the two systems, and we framed the information in a way that identified the manageable issues that needed to be addressed. We then identified specific financial reporting tasks that we could effectively and independently assist with to free up Division staff to focus on the financial reporting product. Communication was an important aspect to the success of this engagement. We led weekly status calls with State oversight officials and Division staff. We developed a timeline to ensure that the Division’s goal of a timely audit would be met. With our assistance, the Division became ahead of pace and on track to meet all financial reporting requirements, and Division staff was able to focus on accuracy and quality.

In our long-term role with the State, we provide guidance and resources on improving financial processes along with financial statement and audit preparation services. The State maintains its books on the cash basis of accounting, and we assist them with the conversion to the accrual basis at year end to help prepare for the annual audit. Similar services are provided to other component units

• Audit Program Development Assistance

• Assessments of Financial Operations

• Internal Control Examinations

• Bookkeeping Assistance

• Reconciliation Tasks

• Preparation of Monthly Financials

• Accounts Payable and Receivable

• Budgeting & Forecasting Services

• Form 1099 Assistance

• Accounting Staff Support

• Assistance with Federal and State

Funding Programs Including Grant Compliance and Reporting

• GAAP Conversions

• Implementation of GASB and FASB Statements

• Financial Statement Reviews

Our

Consulting Services

Accounting and Audit Consulting Services Proposal For The Nebraska Racing and Gaming Commission | 10 including the Office of Technology, and West Virginia Public Broadcasting. We also assisted the State with the implementation of GASB statements 87, 96, and 101.

• We have performed consulting services for Allegheny County in Pennsylvania for more than ten years, working to assist various departments in making fiscal improvements. Our specific consulting services for the County have been related to enhancement of internal processes and internal controls related to payroll and various revenue and billing systems, financial reporting, and grant compliance. We have recommended the improved use of technology to assist these departments in streamlining their accounting processes along with documenting departmental policies and procedures. We have also worked extensively with the County’s Department of Human Services (DHS) including assisting DHS with the creation of Standard Operating Procedures, grant accounting, and financial reporting. DHS has a budget of over $1 billion, and we have responsibility for many aspects of grant management and budgeting including assistance with reporting requirements along with the preparation of invoices for grants. We also have assisted the County with compliance with recent federal grant programs including the American Rescue Plan Act (ARPA), Emergency Rental Assistance Program (ARAP), and the Clean Energy Program. We have provided the County Jail consulting services to enhance processes and controls related to its Inmate Trust Account.

• Currently, we are assisting the Allegheny County Treasurer’s Office on an internal control review project. During this process, we obtained and reviewed written policies and procedures and met with Treasurer's Office employees to discuss the procedures they perform. We also performed walkthroughs of transactions to ensure our understanding of the processes and procedures taking place. Throughout this process, we reviewed the County's processes for proper segregation of duties and safeguarding of assets and evaluated the efficiency of current procedures in place. We then provided our recommendations in their internal controls and process improvements. Our engagement has also included a review of bank reconciliations, prepared by the Treasurer's Office staff, including any adjustments identified as needing to be made in order to fully reconcile the bank accounts to the accounting system. During this process, we reviewed items for accuracy and provided assistance with reconciling items and adjustments, as needed.

We perform accounting consulting services for Bluefield State University. Our key tasks in this engagement are the preparation of all needed documentation and reports for the external financial statement auditor along with full support during the audit process. Other tasks we perform for the

University include assistance with bank reconciliations, grant accounting, GASB implementation and interim CFO services. Since the University maintains their books on the cash basis throughout the year, we help them prepare workpapers for the accrual conversion, post the adjustments, prepare the financial statements and footnotes, and provide the accurate accrual trial balance to the auditors. We also assist the University with the preparation of monthly financial reports for Board of Governors meetings, along with other reports as required by various regulatory requirements, and provide assistance for various financial projects and other accounting duties.

• We also perform accounting consulting services for one of the University’s component units, the

Applied Research Foundation. We assist with preparing bank reconciliations for the Foundation on a monthly basis. At year-end, we prepare the accrual trial balance to provide to the auditors, and we assist the Foundation throughout the audit process. We also have assisted staff with setting up an accounting system to accurately track grant funding, and we ensure all grant spending is tracked

Accounting and Audit Consulting Services Proposal For The Nebraska Racing and Gaming Commission | 11 accurately on a monthly basis. We have provided the staff with training on the tracking of grants in their accounting system.

• We currently assist the Philadelphia International Airport's internal audit department with the monitoring of their concessionaire agreements. We assist them with evaluating risks for their concessionaires, developing audit plans, and performing internal audits. Sample procedures we have performed in the past have included the assessment of internal controls related to providing accurate tracking of gross receipts, sales revenue, rental revenues, and remittance of the required concessionaire fees to the Airport.

• We have provided grant accounting services to the West Virginia School of Osteopathic Medicine to assist with grant tracking and accounting. This included a review of the school's current grant processes and procedures, and we provided recommendations and assistance in improving the process and procedure documents.

• We have recently started a new engagement with the Hugh Lane Wellness Foundation. Our scope of work includes completing month end accounting tasks, such as bank and other account reconciliations, assisting the Foundation with tracking of grants, contracts, and donor restricted funds, along with preparation for the annual audit.

V. EXPERIENCE WITH STATE AGENCIES

Maher Duessel serves more than thirty state agencies in the Commonwealth of Pennsylvania, State of

Maryland, State of West Virginia, and State of Montana. With 120+ professionals dedicated to serving governments throughout the year and knowledge of your financial reporting requirements, we have the resources and depth of expertise to serve an organization of your size and complexity. We will provide timely and efficient services. Listed below is a sampling of our experience with various state agencies.

State Agency Experience

• Appalachian States Low-Level Radioactive Waste Commission

• Commonwealth Financing Authority

• Maryland Racing Commission*

• Montana Facility Finance Authority

• Pennsylvania Department of Human Services

• Pennsylvania Emergency Management Agency

• Pennsylvania Health Care Cost Containment Council

• Pennsylvania Higher Education Facilities Authority

• Pennsylvania Horsemen’s Associations*

• Pennsylvania Intergovernmental Cooperation Authority

• Pennsylvania Opioid Trust

• Pennsylvania Public Utility Commission

• Pennsylvania Supreme Court Boards

• Port of Pittsburgh Commission

• State Bar of Montana

• State Public School Building Authority

• Unified Judicial System

• West Virginia Department of Administration

• West Virginia Division of Highways

• West Virginia Office of Technology

• West Virginia Public Broadcasting

• West Virginia Public Defender Services

• West Virginia School Building Authority

• West Virginia State Treasurer’s Office

• Workforce West Virginia

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*For details on our experience with state gaming agencies please refer to Attachment A: Technical

Requirements.

Maher Duessel has several attributes that will provide exceptional added value to NRCG:

VI. AICPA CENTERS AND SECTIONS INVOLVEMENT

Maher Duessel is a member of the AICPA’s Governmental Audit Quality Center (GAQC) and Employee Benefit

Plan Audit Quality Center (EBPAQC). Annual requirements must be met and attested to for the firm to continue membership in each Center. The firm was one of the first 50 firms to join the GAQC when it was established in late 2004. The GAQC promotes the importance of quality governmental audits and the value of these audits to government officials and staff. The EBPAQC enhances the quality of employee benefit plan audits.

M E M B E R S H I P I N T H E S E Q UA L I T Y C E N T E R S R E Q U I R E S M A H E R D U E S S E L TO C O M M I T TO H I G H E R S TA N DA R D S T H A N N O N - M E M B E R S A N D P R O V I D E S T H E F I R M W I T H

A D D I T I O N A L R E S O U R C E S TO FA C I L I TAT E T H E A U D I T P R O C E S S .

As a member of the GAQC, Maher Duessel has access to comprehensive audit resources including GAQC Alerts that contain critical and time sensitive information about governmental audit developments, online publications devoted to best practices and developments in governmental auditing, access to webcasts on current issues, and an online forum for member interaction, networking, and sharing of information. In addition, Senior Partner, Diane E. Edelstein, CPA, previously served on the AICPA’s Executive Committee for the Governmental Audit Quality Center and continues to serve as an instructor on AICPA webcasts.

VII. GASB IMPLEMENTATION

Maher Duessel’s expertise in governmental accounting helps us ensure that our clients are always aware of the impact of new GASB statements.

O U R I N T E R N A L A C C O U N T I N G A N D A U D I T I N G C O M M I T T E E E N S U R E S T H AT U P C O M I N G S TA N D A R D S A R E R E V I E W E D A N D A N A LY Z E D T O D E T E R M I N E T H E A P P L I C A B I L I T Y T O O U R

C L I E N T S A N D T O P R O V I D E I M P L E M E N TAT I O N G U I D A N C E A N D T R A I N I N G .

Members of the Committee, as well as several other Maher Duessel professionals, regularly attend conferences and webinars to learn about new standards and their implications for our clients. We offer Continuing

AICPA Quality Centers

In addition to the GAQC and the EBPAQC, the firm is a member of the AICPA Private Companies Practice

Center (PCPC), and the AICPA’s Center for Plain English Accounting (CPEA). Memberships in these centers provides our firm additional tools and resources to enhance our communications with clients and internal quality controls.

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Professional Education (CPE) seminars annually to our clients, free of charge, to ensure that this vital information is passed along in a timely manner. We also communicate pending standards in blogs, emails, and other communications that we provide to our clients throughout the year.

VIII. CONTINUING PROFESSIONAL EDUCATION

All Maher Duessel professionals meet or exceed the continuing education requirements stipulated by the

AICPA and the Commonwealth of Pennsylvania. In addition, we adhere to Government Auditing Standards, which stipulate additional education requirements, by requiring all of our professionals to meet or exceed those additional education requirements. This means that all of our audit professionals, regardless of staffing level or CPA license status, receive at least 80 hours of Continuing Professional Education (CPE) every two years on accounting and auditing topics related to the government and non-profit sectors. Because our work is focused solely on governments and non-profits, we are able to tailor our training sessions to topics devoted to these sectors. We organize regular in-house training and seminars specific to our government and non-profit practices. We encourage our professionals to gain additional CPE through outside conferences and seminars that also focus on governments and non-profits.

A L L M E M B E R S O F YO U R P R O P O S E D E N G A G E M E N T T E A M H AV E R E C E I V E D S P E C I A L I Z E D T R A I N I N G O N T H E G O V E R N M E N T E N V I R O N M E N T, I N C LU D I N G

A C C O U N T I N G , A U D I T I N G , A N D R E G U L ATO R Y R E Q U I R E M E N T S .

We also design up to 24 CPE credits annually for our clients to address their unique needs, including a government seminar that we host in December of each year and a non-profit seminar held in July. We ensure our offerings keep current with issues that are "top of mind" for our government clients. We offer our CPE sessions in a hybrid format with options for in-person and virtual attendance. Our most recent session had approximately 500 participants. Clients are invited to attend all of our CPE sessions at no additional charge.

We have intricate knowledge of the regulations and accounting standards relevant to governmental entities.

This expertise allows our professionals to frequently teach governmental accounting and auditing topics to

CPAs on the local, state, and national levels.

IX. INDUSTRY INSIGHTS

In addition to our seminars, our firm has an internal Accounting & Auditing Committee, which helps keep our professionals up to date with new standards and developments as they arise through regular newsletters and e-blasts, which we then relay to our clients when appropriate. Through our news and insights blog we are able to keep our clients informed of the latest regulatory updates.

We rely heavily on the educational resources that we are able to tap into as members of the AICPA’s Quality

Centers along with serving on committees of the AICPA, GFOA (Government Finance Officers Association), and

PICPA (Pennsylvania Institute of Certified Public Accountants). Several of our partners and managers speak frequently on governmental accounting and auditing topics at conferences hosted by organizations including the AICPA, PICPA, GFOA-PA, Pennsylvania Municipal League, and Pennsylvania State Association of County

Controllers. We also regularly lead webinar presentations on behalf of the AICPA and PICPA on governmental accounting and auditing topics.

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X. NATIONAL AND STATE APPOINTMENTS

Maher Duessel has had several prestigious national and state appointments of our partners and senior managers over the years to committees of organizations such as the AICPA, GFOA, and PICPA. With appointments at the highest levels of committees devoted to the integrity and advancement of the accounting profession in the government sector, we keep informed on trends and issues facing the industry, and we are able to provide timely resources and updates to our clients.

W E W I L L K E E P YO U I N F O R M E D O F T H E L AT E S T D E V E L O P M E N T S

T H AT W I L L I M PA C T YO U R F I N A N C I A L R E P O R T I N G .

C. Change of Ownership No change in ownership or control of the company is anticipated during the twelve (12) months following the solicitation response due date. We understand that any change of ownership will require notification to the

State if our firm is awarded a contract.

GFOA

• Special Review Committee for Annual Comprehensive Financial Reports, Technical Reviewers (Robert Belicose, Michelle Bryan, Jennifer CruverKibi, Beth Dittmer, Jeff Kent, Brian McCall, and Samantha Strejcek)

• Pennsylvania State Board (Jeff Kent, Member)

• Pennsylvania Western Region Board (Amy Lewis, Treasurer)

• Pennsylvania Central Region Board (Jennifer CruverKibi, Board Member)

• Popular Report Review Committee (Dave Duessel and Katie Yates, Reviewers)

AICPA

• Auditing Standards Board (Lisa Ritter, Past Member)

NPAG

• National Pipeline Advisory Group (Betsy Krisher, Member)

PICPA

• Board of Directors (Betsy Krisher, Immediate Past President)

• Local Government Committee (Brian McCall, Member)

• Diversity and Inclusion and Advisory Board (Chelsea Ricelang, Member)

• A&A Steering Committee (Lisa Ritter, Past Chair and Current Member)

• Education Committee (Amy Lewis, Member)

• Professional Ethics Committee (Brian McCall, Member)

• CPA PAC Board (Jonathan Mentzer, Member)

Committee Involvement

National & State

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D. Office Location The office responsible for the performance of this contact is our Pittsburgh location (D.L. Clark Building, 503

Martindale Street, Suite 600, Pittsburgh, PA 15212).

E. Relationships With The State Maher Duessel does not have any prior contracts with the State of Nebraska.

F. Bidders Employee Relations To The State No Maher Duessel parties identified in this proposal have been employed by the State of Nebraska.

G. Contract Performance Maher Duessel has not had any contracts terminated for default during the past ten years. Maher Duessel has not had any contracts terminated for convenience, non-performance, non-allocation of funds, nor for any other reasons relating to performance issues. Terminations of contracts have only occurred for the following circumstances:

• At the initiation of Maher Duessel

• The client no longer being in business or merging with another organization

• The nature of the engagement being a temporary one

• At the initiation of the client, who chose to select a different CPA firm with a lower fee

• A competitive bidding process

• Mandatory rotation of audit firms

H. Summary of Bidder’s Corporate Experience We encourage you to contact the references below all of whom will attest to the quality of our services. All of the engagements below have been performed by Maher Duessel as a prime contractor.

Client References

West Virginia Division of Highways

Time Period of the Project: 2019-Current

Scheduled and Actual Completion Dates: Our work with the Division of Highways began in 2019 and continues on an ongoing basis.

Bidder Responsibilities: Accounting Consulting including assistance with improvements to financial reporting and Division processes, financial statement preparation, and audit assistance (Please refer to Section B, Part IV Consulting Experience for more details.)

Reference Contact: Ms. Sandra Jones, Assistant Director of Finance, 304.414.6857| sandra.l.jones@wv.gov

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Client References (Continued)

Allegheny County

Time Period of the Project: 2015-Current

Scheduled and Actual Completion Dates: Our consulting engagements with the County began in 2015 and continue on an ongoing basis.

Bidder Responsibilities: Accounting consulting services for various departments to help make fiscal improvements, including the Department of Human Services, Treasurer’s Office, Civil Family Division, County Jail, Kane Regional Nursing, Police Department, Real Estate, Parks Department, Emergency Rental Assistance, and Unemployment Compensation Claims.

We also assist the Department of Human Services with grant accounting. (Please refer to Section B, Part IV Consulting Experience for more details.)

Reference Contacts: Ms. Loren Ganoe, Deputy Director of Administration, 412.350.6622, Loren.ganoe@alleghenycounty.us; Erica Rocchi Brusselars, Treasurer, 412.350.1994 erica.brusselars@alleghenycounty.us

Client References (Continued)

Pennsylvania Bureau of Audits, Risk Assessment Division, Pennsylvania Office of the Budget, Office of Comptroller Operations (Audits on Behalf of the Pennsylvania Horsemen’s Associations)

Time Period of the Project: 2013-Current

Scheduled and Actual Completion Dates: Our work with the State Bureau of Audits on behalf of the Pennsylvania Horsemen’s Associations began in 2013 and is ongoing.

Bidder Responsibilities: Annual Audit Services for four Horseman’s Associations including the review of race horse development fund activity which includes transactions between the casinos, the Commonwealth of Pennsylvania and the Associations. (Please refer to Attachment A Technical Requirements for more details.)

Reference Contacts: Ms. Amanda L. Williams, cRBIA, Audit Manager, 717.703.3796, amawilliam@pa.gov; Mr. Viet Nguyen, CFO, Pennsylvania Harness Horseman’s Association, 610.874.5200, vnguyen@phha.org

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I. Summary of Proposed Personnel/Management Approach With professionals committed to serving the public sector, NRGC will be served by an engagement team committed to governments, with all team members having extensive experience serving similar entities.

Resumes of these professionals are attached in Appendix A.

Jeffrey W. Kent , CPA, Engagement Partner

412.535.5539 | jkent@md-cpas.com

Mr. Kent will have overall responsibility for conducting the audit assistance and finance department process improvements, along with the applicable deliverables. He will direct the overall workflow of the project, relying on his 20+ years of governmental accounting experience to guide you through every phase of the engagement.

Cara L. Nicolett i , CPA, Engagement Pr inc ipal 412.315.3561| cn icolett i@md -cpas.com

Ms. Nicoletti will assist the Engagement Partner, Mr. Kent, with the direct oversight of the engagement including conducting an assessment of NRGC’s Finance Department and existing audit processes, developing recommendations, plans, and procedures while providing support to the Senior and Staff Consultants. Ms. Nicoletti will be the day to day contact for communications with NRGC Management.

Jonathan C. Mentzer , CPA, Technica l Consultant

717.622.2349 | jmentzer@md -cpas.com

Mr. Mentzer will provide specialized technical consultation, as needed, regarding financial reporting matters specific to the unique issues in the racing/gaming industry. Mr. Mentzer has fourteen years of experience serving governments, including leading audit and agreed upon procedures engagements for various state agencies, including our engagements with the Pennsylvania Horsemen’s Associations and the Maryland Racing Commission.

Violet Drake , CPA, Senior Consultant 412.535.5547| vdrake@md-cpas.com

Ms. Drake will support the Engagement Partner, Mr. Kent, and Engagement Principal, Ms.

Nicoletti, with the direct oversight of the engagement including assessments of the current audit programs and Finance Department processes, interviews, document reviews, and trainings and implementation of the plans, policies, and procedures.

Chad Alv iani , CPA, Senior Consultant

412.315.3598 | ca lv iani@md-cpas.com

Mr. Alviani will also work with Ms. Drake to support the Engagement Partner, Mr. Kent, and Engagement Principal, Ms. Nicoletti with the direct oversight of the engagement including assessments of the current audit programs and Finance Department processes, interviews, document reviews, and trainings and implementation of the plans, policies, and procedures.

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Joshua Phelps , Staff Consultant 717.622.2346| jphelps@md-cpas.com

Mr. Phelps will perform accounting tasks under the direction of Ms. Drake and Mr. Alviani.

The following are reference contacts for the personnel listed above:

Jeffrey W. Kent, CPA, Engagement Partner

• Ms. Sarah Long, Chief Financial Officer, West Virginia Department of Administration, 304.957.8218, Sarah.H.Long@wv.gov

• Ms. Sandra Jones, Assistant Director of Finance, West Virginia Division of Highways, 304.414.6857, sandra.l.jones@wv.gov

• Ms. Loren Ganoe, Deputy Director of Administration, Allegheny County, 412.350.6622, Loren.ganoe@alleghenycounty.us

Cara L. Nicoletti, CPA, Engagement Principal

• Ms. Sandra Jones, Assistant Director of Finance, West Virginia Division of Highways, 304.414.6857, sandra.l.jones@wv.gov

• Ms. Erica Rocchi Brusselars, Treasurer, Allegheny County, 412.350.1994, erica.brusselars@alleghenycounty.us

• Ms. Janice Mirarchi, Contracts Audit Supervisor, Philadelphia International Airport, 215.937.6982, janice.mirarchi@phl.org

Jonathan C. Mentzer, CPA, Technical Consultant

• Ms. Amanda L. Williams, cRBIA, Audit Manager, Pennsylvania Bureau of Audits, Risk Assessment

Division, Pennsylvania Office of the Budget, Office of Comptroller Operations, 717.703.3796, amawilliam@pa.gov

• Mr. Viet Nguyen, CFO, Pennsylvania Harness Horseman’s Association, 610.874.5200, vnguyen@phha.org

• Mr. Chris Merz, Executive Director, Maryland Racing Commission, 410.296.9686, Christopher.merz@maryland.gov

Violet Drake, CPA, Senior Consultant

Loren.ganoe@alleghenycounty.us

• Ms. Sarah Rosso, Executive Director, Hugh Lane Wellness Foundation, 412.973.5053, sarah@hughlane.org

Chad Alviani, CPA, Senior Consultant

• Ms. Carrie Sizemore, Deputy Executive Director, 304.558.0094, Workforce West Virginia, carrie.m.sizemore@wv.gov

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Loren.ganoe@alleghenycounty.us

• Ms. Erica Rocchi Brusselars, Treasurer, Allegheny County, 412.350.1994, erica.brusselars@alleghenycounty.us

Joshua Phelps, Staff Consultant

• Ms. Carrie Sizemore, Deputy Executive Director, 304.558.0094, Workforce West Virginia, carrie.m.sizemore@wv.gov

• Mr. Jeffrey Stonehill, Borough Manager, Chambersburg Borough, 717.251.2433, jstonehill@chambersburgpa.gov

• Ms. Mary Alice Einfalt, Accounting Manager, Northampton County, 610.829.6147, MEinfalt@northamptoncounty.org

Your proposed Engagement Partner and Principal will be actively involved in the field through every phase of the engagement to ensure that all deliverables and reports are completed in a timely fashion. They will be responsible for the overall supervision and direction of all Engagement Team members. Their core responsibilities will include:

• Identify trends and developments relevant to governmental accounting and auditing procedures and promptly relay this information to the Engagement Team and NRGC.

• Monitor the Engagement Team’s progress against the scope of work and the required timing of the engagement.

• Participate in accounting and auditing procedures relating to complex and specialized issues impacting

NRGC.

• Lead planning to ensure that the engagement complies with appropriate professional standards and appropriately addresses risk.

• Identify opportunities to improve our processes, enhance our efficiency, and improve the quality of our service.

• Communicate with client personnel throughout the engagement and assess client satisfaction.

• Utilize the infrastructure of Maher Duessel’s technology capabilities to share knowledge with the Engagement Team members and enhance service delivery.

• Review and evaluate the reports to ensure compliance with NRGC’s requirements, professional standards, and the policies of our firm.

• Lead regular progress meetings with NRGC and present all engagement deliverables and reports to Management.

The Technical Consultant will provide specialized technical consultation, as needed, regarding financial reporting matters specific to the unique issues in the racing/gaming industry.

Your proposed Senior Consultants will also take an active role in the field through every phase of the engagement. The Senior Consultants’ key responsibilities will include:

• Direct fieldwork on a daily basis.

• Inform the Engagement Principal and Engagement Partner of the engagement status on a regular basis.

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• Plan, coordinate and supervise the various phases of the engagement.

• Adapt the engagement approach to a changing client environment where applicable.

• Apply their understanding of complex accounting and auditing concepts to NRGC’s situation.

• Prepare the required reports to meet deadlines provided by NRGC, the Engagement Principal and Engagement Partner.

• Identify operational improvements and make suggestions to NRGC.

• Identify risks or issues that should be brought to the attention of the Engagement Principal and Engagement Partner.

• Review staff reports, ensuring compliance with professional standards and firm policy.

Staff Accountants will perform the following tasks:

• Accept assignments by engagement areas and complete tasks in a timely manner.

• Perform the detailed accounting and internal control work.

• Communicate with the Senior Consultants regarding the engagement status and any issues encountered while performing assigned tasks.

• Identify potential risks and bring them to the attention of the Senior Consultants.

• Assist the Senior Consultants with the preparation of the reports.

J. Subcontractors Maher Duessel does not intend to subcontract any portion of this engagement.

2. Technical Response

A. Understanding of the Project Requirements Maher Duessel understands that NRGC requires consulting services to help create processes to audit

Authorized Gaming Operator financial records. We will also review the current financial policies and procedures of the Agency, issue a report of our assessment, and help with the implementation of our recommendations. Our scope of work will include the following key areas:

• Assist with developing an auditing program that includes policies, procedures, and protocols.

-As part of the auditing program, this will also include the review Gaming Operator financial documents.

• Assist with creating tools, templates, and checklists to facilitate the new auditing process.

• Assist with implementation of the new auditing program.

• Establish mechanisms for ongoing evaluation and enhancement of the auditing program.

• Assess existing workflows, procedures, and internal controls in the Finance Department.

• Providing actionable recommendations for process improvements and best practices.

• Assist NRGC in implementing recommended changes, including training and resource allocation.

• Review and provide recommendations to improve current auditing practices.

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Our key responsibilities in performing this engagement will include:

• Assist NRGC staff with creating and implementing an auditing program for Gaming Operators, including workflow, policies, and procedures.

• Work with NRGC Staff to create, implement the program and provide training.

• Provide NRGC’s Manager weekly updates

• We will provide all documents in Word or PDF format.

• We will analyze the current state of the Finance department’s policies and procedures.

• We will provide a comprehensive report (including our methodologies used for analysis) in Word or

PDF format within the agreed upon time frame following the contract signing.

• We will provide a step-by-step plan for implementing recommended changes, including timelines, responsible parties and required resources.

• We will work with NRGC staff on implementing the changes and training staff.

• We will provide the step-by-step implementation plan in Word or PDF format within one month of the completion of the comprehensive report.

• We will issue a comprehensive report indicating the effectiveness of the implemented changes in both the analyzing of the finance department and the auditing program.

• The first report will be available by the end of the Initial Year One period in Word and PDF format.

• The final report will include any changes to the implemented plan by the end of the Initial Year Two period.

B. Proposed Development Approach This project will consist of three phases for both the audit development segment and the analysis of the Finance

Department Segment.

Planning

Audit Program Development and

Finance Department Evaluation and

Reporting

Training and Advisory Services and Monitoring of the Implemented

Changes

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C. Technical Requirements Attached in Attachment A is the completed Technical Requirement submittal.

D. Detailed Project Work Plan

STAGE 1

Planning:

The planning stage for the development of the audit program and analysis of the Finance Department will consist of the following tasks:

• Clarifying with personnel from NRGC’s Finance Department their overall goals for the audit program development and analysis of the Finance Department.