Baker Tilly Statement of Work - for BidBuy~3.pdf

Internal Auditing Assistance

Statement of Work

This Statement of Work is entered into by and between the Illinois Department of Human Services (“Client”) and Baker Tilly Advisory Group, LP (“Baker Tilly”) pursuant to the Sole Source Contract. This SOW is effective as of the last dated signature of the parties through July 13,2026.

A. Audit/Review Completed:

Grant Recipient Oversight Procedures for the Illinois Department of Human Services (IDHS)

B. Audit Staff:

Prime Vendor: Baker Tilly

Subcontractors: Ringold Financial, Adelfia, TLS Consulting

C. Hourly Rate by Staff:

Audit Staff @ $175.00 per hour Audit Senior and Management Personnel @ $250.00 per hour

D. Scope and Estimated Hours:

Estimate of 940 hours annually as follows:

Task 1: Enhanced Monitoring Procedures Over Identified Grant Recipients

• For each grant recipient identified for inspection by the Office of the Executive Inspector General (“OEIG”), IDHS will provide Baker Tilly with a complete history of distributions to the identified grant recipient from 2022 through 2026, including the following:

o Program descriptions o Contract numbers o Contract amounts

• For each distribution by IDHS to the grant recipient, Baker Tilly will develop a request list to be submitted to the grant recipient. The request list will include the following items:

o Executed contract agreements o Detail of expenditures submitted for reimbursement for each distribution from IDHS o Invoices, personnel filles, or other supporting documentation for each expenditure identified in the reimbursement request

• IDHS will issue the request list to the identified grant recipient with a due date of 2 weeks from the date of the request list submission.

• Once supporting documentation is provided to IDHS, Baker Tilly will review supporting documentation and perform the following tests:

o For each distribution by IDHS to the grant recipient, agree expenditure population to the distribution amount.

o For each individual expenditure, review supporting documentation and verify each transaction is allowable in accordance with the contract agreement, 2 CFR 200 (Uniform Guidance), and other statutory requirements as identified in the IDHS Fiscal

Administrative Review (FAR or Review) Process and Procedures manual. Baker Tilly document all exceptions and/or items not provided by the grant recipient.

• At the conclusion of the testing procedures, Baker Tilly will prepare a report communicating all observations from testing including exceptions and requested information not provided by the grant recipient.

Task 1 is estimated to take 940 hours annually. Baker Tilly assumes each enhanced monitoring review will take up to 60 hours to complete, that there will be up to 15 reviews, and we include 40 hours of administrative time for project coordination. Baker Tilly can update IDHS after completing several reviews to determine if the total estimate needs to increase or decrease.

The annual not to exceed fee is as follow based on the scope noted above:

Labor Hours Rate Total

Management & Audit Senior 300 $250 $75,000

Staff 640 $175 $112,000

TOTAL 940 $187,000

E. Over-all Not-To-Exceed Cost:

The not to exceed budget for this SOW is $187,000.00, which reflects the distribution across the fiscal years as noted and the timeline noted in Section G below. The timing of this agreement cuts across two partial fiscal years (FY26 and FY27).

In preparing the cost estimate, Baker Tilly has the following assumptions:

• IDHS and /or the grant recipient personnel will be available for and attend scheduled meetings.

• IDHS will provide any existing compliance checklists (or other useful documentation) related to grant program requirements and provide a walkthrough of a file for the Baker Tilly audit team, if necessary.

• Documents are available and will be ready for review at agreed upon times.

• The hours required for each individual review will not exceed 60 hours. If additional hours are needed to complete a review, Baker Tilly will communicate this in writing to

IDHS.

F. Deliverables (per Section 1.2 of the contract):

Deliverables are noted in Section D above. Issues identified during the review will be communicated in writing.

G. Timelines:

Anticipated Start Date: 4/15/2026 Anticipated End Date: 7/13/2026

H. Billing:

Bill per enhanced monitoring review.

I. Amendments:

Any variation from the terms set forth herein must be mutually agreed upon and reduced to writing using a state approved form.

Baker Tilly will remit monthly invoices for payment, subject to the State Prompt Payment Act.

Liability associated with work completed under this SOW will be limited to two times (2x) fees paid.