Deloitte Financial Advisory Services, LLP Posting.pdf

1As used in this document, “Deloitte” means Deloitte Financial Advisory Services LLP (including its subsidiary Deloitte Transactions & Business Analytics LLP), which provides forensic accounting, cost accounting and dispute consulting services and Deloitte & Touche LLP, which provides audit and enterprise risk services. These entities are separate subsidiaries of Deloitte LLP. Deloitte Financial Advisory Services LLP will be responsible for the services and the other subsidiaries may act as subcontractors. Please see www.deloitte.com/us/about for a detailed description of the legal structure of Deloitte LLP and its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of public accounting.

November 06, 2025

Bradley Murphy Procurement Contract Officer Department of Health and Human Services (DHHS) 301 Centennial Mall South, 5th Floor Lincoln, NE 68509

Subject: Response to RFP 123350 O3

Dear Mr. Bradley Murphy:

Deloitte Financial Advisory Services LLP (Deloitte1) is pleased to submit this proposal in response to RFP 123350 O3 to provide investigatory and forensic accounting activities with DHHS’ Adult Protective Services (APS). We are committed to continuing the years‐long relationship we have been privileged to have with the State of Nebraska. We have supported the State in addressing some of its important issues, Deloitte is a national leader in helping its clients design, assess, administer, monitor, and provide forensic accounting and litigation support services to some of the nation’s largest and complex assistance programs. With our experience and demonstrated effectiveness in providing forensic accounting services, we are well prepared to provide the requested services, specifically within DHHS and APS.

As you read our solution, you will find that we consistently meet, and in some areas exceed, the requirements provided in the solicitation. We strive to go beyond achieving the requirements; our goal is to be the advisor you trust as your program evolves. As the Public Health Emergency and related changes showed us, the next frontier in case management services is about flexibility and bringing in the desirable people at the opportune time. Because we bring leading class management and performance insights, we are positioned for proactive adjustments and quick reactions when circumstances call for it, so DHHS does not miss a beat for Nebraskans.

We are excited by the prospect of continuing our work with DHHS, and we look forward to working with you to achieve optimum value. If you have questions or require additional information, please reach out to Michael at or

, or Dan at or

Sincerely, Michael Wylie Managing Director Deloitte Financial Advisory Services LLP

Dan Kinsella Nebraska Office Managing Partner Deloitte & Touche LLP

Deloitte Financial Advisory

Services LLP 1100 Capitol Ave, Suite 300 Omaha, NE 68102 +1 402 346 7788 www.deloitte.com

Department of Health and Human Services (DHHS) Investigatory and Forensic Accounting Services

RFP 123350 O3

3 Copyright © 2025 Deloitte. All rights reserved.

1. Corporate Overview 1.a. Bidder Identification and Information Deloitte has had the opportunity to serve the State of Nebraska for more than 20 years, building on our 70-year local legacy of supporting the Nebraska community. Our commitment extends beyond client services; we are dedicated to making a meaningful difference in the lives of our neighbors through the more than 30 Local Community Organizations and Boards that our professionals belong to or actively support, including the Aksarben Foundation, United Way of the Midlands, Habitat for Humanity, and Nebraska Chamber of Commerce.

Deloitte is the recipient of the Governor’s Wellness Award which demonstrates our commitment and dedication to a culture of health and wellness for our professionals.

What truly differentiates Deloitte from other firms?

We are Local. As a major employer with 300 employees in Nebraska, we have a vested interest in accelerating the State’s ability to significantly improve the quality and outcomes of government services for the people of Nebraska. Our team is excited to combine our resources to assist the State in this endeavor and we will serve the State with our Nebraska-based leadership team.

We invest in the State of Nebraska. We are honored to participate and sponsor the annual Governor’s Summit, the Nebraska Data & AI Summit hosted by the Office of the Chief Information Officer, and the upcoming Nebraska NEXT talent initiative hosted by the Department of Economic Development. Our investments with the State go beyond sponsorships. We have conducted ongoing Strategy Labs with various agencies and bring in national thought leaders to address the more complex challenges facing the State.

Established in 1845, Deloitte has evolved into one of the world’s largest and most trusted professional services firms, offering audit, consulting, tax, and advisory services to clients across diverse industries. Deloitte has a history of setting the standard for excellence and integrity and a U.S. workforce of over 170,000 professionals across 108 cities. We combine our global and national reach with our deep local roots and focus.

Figure 1.1: Overview of Deloitte’s Recent Awards and Recognition

RFP 123350 O3

4 Copyright © 2025 Deloitte. All rights reserved.

PROPRIETARY INFORMATION

Deloitte’s Forensic, Discovery, and Financial Crime (FD&FC) and Program Integrity practices are well-equipped to support the Nebraska Adult Protective Services (APS) Program with investigatory and forensic accounting services. Our team has extensive experience in financial investigations, civil and criminal litigation, and audits across both public and private sectors, including governmental agencies. Through our Program Integrity practice, we also support clients’ fraud, waste, abuse, and error (FWAE) prevention and detection efforts with a wide array of capabilities such as fraud risk management, analytics and modeling, targeted interventions, and strategy assessments. Our combined approach integrates forensic accounting practices with advanced data analytics and automation, providing thorough and efficient investigations. Our proven capability in identifying financial fraud and exploitation uniquely positions us to assist Nebraska APS in developing forensic accounting investigative reports for APS, law enforcement, and legal proceedings, to support the safety and protection of vulnerable adults.

Contractor Identification and Information

Name: Deloitte Financial Advisory Services LLP

Nebraska Office:

Headquarters:

1100 Capitol Avenue, Suite 300 Omaha, NE 68102

30 Rockefeller Plaza New York, NY 10112

Entity organization: (corporation, partnership, proprietorship)

Limited Liability Partnership

State in which the bidder is incorporated or otherwise organized to do business

Delaware

Year in which the bidder first organized to do business

Original entity founded in 1845. Current entity, Deloitte Financial Advisory Services LLP, became a limited liability partnership in 2003.

Whether the name and form of organization has changed since first organized

Yes, since Deloitte was founded in 1845, it has undergone numerous organizational changes. The bidder for this RFP is Deloitte Financial Advisory Services LLP (including its subsidiary Deloitte Transactions & Business Analytics LLP), which is a subsidiary of Deloitte LLP. Please see www.deloitte.com/us/about for a detailed description of the legal structure of Deloitte LLP and its subsidiaries.

1.b. Financial Statements For the most recent fiscal year ended May 31, 2025, Deloitte LLP and its subsidiaries (the “U.S. Firms”) had revenue of U.S. $35.7 billion. The subsidiaries of Deloitte LLP provide industry-leading audit & assurance, consulting, tax, and risk and financial advisory services to a broad cross-section of the largest corporations and governmental agencies. With nearly 182,000 professionals, the U.S Firms operate in 103 cities. See additional information in the chart below.

RFP 123350 O3

5 Copyright © 2025 Deloitte. All rights reserved.

Detailed information regarding Deloitte LLP in the U.S. is provided below:

1.c. Change of Ownership Deloitte does not anticipate a change of ownership during the twelve months following the proposal due date. Should a change occur, Deloitte will communicate this to the State of Nebraska in writing.

1.d. Office Location Deloitte serves the State with leaders based in Nebraska to lead our engagements and provide client support. Our team continues to build trusted relationships across over a dozen agencies as we lead a variety of cross-functional programs.

Office Location Office Address: 1100 Capitol Avenue, Suite 300

Omaha, NE 68102-1113

Telephone Number (Office): +1 402 346 7788

Contact Person & Title: Dan Kinsella, Nebraska Office Managing Partner Jeff Harrison, Nebraska Services Senior Manager

Mobile Phone Number and E-mail:

RFP 123350 O3

6 Copyright © 2025 Deloitte. All rights reserved.

1.e. Relationships with the State Deloitte has had the opportunity to serve the State of Nebraska, the University System, and various local jurisdictions for more than 20 years as part of our 70-year history supporting local clients. Deloitte has built a strong reputation for delivering results and fostering trusted relationships, bringing a local focus with our national experience.

We are proud to consider Nebraska one of our most valued clients and look forward to continuing our support in the years ahead.

1.e.1 State of Nebraska Projects and Sponsorships

Department or Agency

Description

Sponsorships Governor’s Summit: Growing Nebraska Deloitte was a Sponsor of the 2025 Governor’s Summit hosted by the Departments of Economic Development and Agriculture held in Kearney. The summit focused on Nebraska’s workforce, manufacturing, and bioeconomy. The Governor’s Youth Summit enabled high school students navigate their path to career success and connect with businesses to learn more about internships and career opportunities in Nebraska.

Contract: Not Applicable

Nebraska Data & AI Summit Deloitte was a Sponsor of the 2025 Nebraska Data & AI Summit hosted by the Office of Chief Information Officer held in Omaha. The Nebraska Data and AI Summit brought together public sector leaders and industry experts to explore how data and artificial intelligence can transform public services, drive operational efficiency, and position the state as a national leader in technology.

Contract: Not Applicable

Governor’s Operational Excellence Summit: Leading through Change Deloitte sponsored the 2021 Governor’s Operational Excellence Summit hosted by the Department of Administrative Services. The summit focused on improving government services and driving operational excellence.

Contract: Not Applicable

Health and Human Services

Child Care Stabilization Program Deloitte administered a $150+ million Child Care Stabilization program with the Children and Family Services Division.

Deloitte supported Nebraska with helping over 2,500 childcare providers remain open, improve operations, and financially support providers during and to recover from the COVID-19 pandemic.

Contract: NDAS-21-0000-MSA-HHSCC

Data Management and Analytics Deloitte currently supports DHHS’s Medicaid & Long-Term Care Division with the operations and original implementation of the data management and analytics (DMA) solution. One of DHHS’ DMA objectives is to improve the capability to manage the large amounts of data received by the Department. Deloitte manages the data and produces correct and timely reports to help the State make informed business decisions to better manage and grow the Medicaid program. As part of this project, Deloitte provided program integrity specific algorithms and reports that helped identify potential anomalous providers and claims within the Nebraska Medicaid ecosystem. This overall experience will better enable Deloitte to deliver the Program Integrity Case Management and FAD platform.

Contract: 78047 O4

Governor’s Office Nebraska Coronavirus Relief Funds (CRF) Deloitte supported the State in the administration of $1.08 billion in CARES Act CRF to assist Nebraskans. Deloitte worked with the Governor’s Office, the Budget Office, State Accounting and multiple other agencies including the Departments of Health and Human Services, Economic Development, and the Emergency Management Agency to support current state assessment of the State capabilities, support the implementation of Coronavirus Relief Fund processes and procedures to enable program application, fund reimbursement, compliance monitoring, closeout, and reporting. We also hosted the COVID-19 CARES Act Statewide Online Transparency website to provide constituents with detailed information on available COVID-19 related services and programs, communities served, and outcomes of each of the programs.

Contract: 20-NE-C19-SA

RFP 123350 O3

7 Copyright © 2025 Deloitte. All rights reserved.

Department or Agency

Description

Emergency Rental Assistance Program Deloitte was engaged to assist the State to administer its $158.6 million allocation of the Emergency Rental Assistance Program (ERAP) fund. Deloitte worked with the Budget Office, Emergency Management Agency, and the Nebraska Investment Finance Authority and supported the design and configuration of the program rules, configuration of GovConnect, a cloud-based technology solution; integration of a 20-agent contact center; case management function with internal controls for case managers to review eligibility requirements, supervisors and quality assurance personnel;

delivery of financial management capabilities to support the processing, reconciliation, and disbursement of program funds; program integrity; and enabling public transparency and accountability via the State’s website with geospatial reporting.

Contract: NE-21-0000-MSA-ERAP

State Broadband Support Deloitte supported the Statewide Broadband Coordinator in development, implementation, initial maintenance, and transition of the broadband.nebraska.gov website which serves as a hub for communicating broadband activities funded with ARPA, IIJA, and state funding sources.

Contract: 95281 O4

Economic Development

American Rescue Plan Act Deloitte supported 23 ARPA programs accounting for $700 million with the program design and implementation including program manuals, website content, grant applications, and an internal federal fund management guide. Deloitte also supported the development of community outreach and communications strategy and a program-wide risk management assessment and monitoring processes.

Contract: 95281 O4

Nebraska Emergency Management Agency

Federal Emergency Management Agency Public Assistance Deloitte supports the administration of the 2019 Floods and COVID-19 FEMA Public Assistance grants to eligible subrecipients, such as cities, counties, medical care facilities, school districts, and other entities. Deloitte has helped disburse over $200 million of eligible grant funds while supporting compliance with applicable local, state, and federal regulations and statutes. We also support NEMA with program administration support for the ARPA statewide administration of funds.

Contract: 20-NE-C19-SA and 95281 O4

Administrative Services

Accounting and Financial Reporting Deloitte supported the State Accounting Office with improving the timeliness and quality of the year-end closing, financial reporting processes, and lease and IT subscription-based accounting requirements. Deloitte developed a roadmap for process and technology enhancements, leading to the State’s first unmodified opinion in FY2023, since FY2019.

Contract: 95281 O4

Agriculture American Rescue Plan Act Deloitte supported the Department of Agriculture with compliance research and reviews for ARPA funded grant programs.

These reviews assisted the department in evaluating the success and failures of each program, along with identify areas of improvement for future programs. As new funding became available, we also supposed the Department of Agriculture with program administration, application intake, and review.

Contract: 95281 O4

Labor Audit Remediation and Annual Comprehensive Financial Report Deloitte supported the Department of Labor to review and reconcile data conversion balances between a predecessor tax system and its current tax system. The goal of the conversion process was to correct entries and decommission the predecessor system prior to the end of the 2023 fiscal year. Leveraging Deloitte’s understanding of the current tax system, Deloitte was further engaged to support NDOL in performing current year account reconciliations, audit remediation related to prior year audit findings as well as accounting support for the FY23 annual audit.

Contract: 95281 O4

RFP 1233S0 03

Department or

Agency

Description

American Rescue Plan Act

Deloitte supported the Department of Labor with eligibility determinations for their ARPA programs. These programs included the Teacher Recruitment and Retention Program and the Nursing Recruitment and Retention Program. These reviews assisted the department in distributing over $5 million to eligible teachers and nurses.

Contract: 95281 04 l.f. Bidder's Employee Relations to State

No Party mentioned in Deloitte's proposal response is or was an employee of the State within the past twelve (12) months. To the best of our knowledge and belief, no employee of any State agency is employed by Deloitte or is a subcontractor to Deloitte, as of the due date for proposal submission.

l.g. Contract Performance

Deloitte has experienced no terminations for default, convenience, non-performance, or non-allocation of funds in the past five years by a governmental entity client. Deloitte, like other major professional services firms, provides a broad array of services to its many clients. From time-to-time contracts are terminated or cancelled for various reasons, however, given the size of the consulting practice and the many hundreds of projects that are performed each year, our firm does not track these instances or situations centrally.

l.h. Summary of Bidder's Corporate Experience

For more than thirty (30) years, Deloitte has helped its clients design, assess, administer, monitor, and provide forensic accounting and litigation support services to some of the nation's largest and complex assistance programs such as the Emergency Rental Assistance Program (ERAP), FEMA

Public Assistance (PA) grants issues under the Stafford Act, several Housing and Urban Development (HUD) Community Development Block Grant -

Disaster Recovery (CDBG-DR) programs, American Recovery &

Reinvestment Act (ARRA) grants, the CARES Act, the American Rescue Plan

Act, and more recently the Infrastructure Investment and Jobs Act (IIJA).

Deloitte leans into its experience and proven success as outlined below and are invested with the State of Nebraska to provide the requested services, specifically within DHHS and APS.

In 2025, Gartner ranks Deloitte #1 in security consulting services for the 14th consecutive year1

"We believe our no. 1 ranking in the Gartner report reflects the strength of Deloitte's multidisciplinary approach, which allows us to bring broad capabilities to design with cyber in mind where cyber is embedded across business, technology, and risk to drive transformative value across the enterprise."

• Demonstrated record with the State of Nebraska - Deloitte has a history of more than twenty (20) years serving the State of Nebraska across multiple agencies and has a significant footprint in Nebraska anchored by an effective and experienced leadership team. Deloitte has consistently been recognized as a leading employer in Nebraska, with an active engagement in the community, and hundreds of locally educated, trained, and hired employees working each day to assist public and private employers in the region. Given our tenured services across Nebraska, we consider the State to be one of our valued clients that we will be pleased to continue to serve in the future.

• Significant experience working investigative and litigation support services- Deloitte brings a breadth of investigative experience and qualifications who can apply reliable knowledge and experience to improve the efficiency, effectiveness, and ability to achieve results of ongoing investigations and litigation support. For

See Deloitte, "Deloitte ranked No. 1 in Security Services by revenue in the 2025 Gartner Market Share: Security Services. Worldwide. 2024 report." (June 20, 2025)

8 Copyright© 2025 Deloitte. All rights reserved.

RFP 123350 O3

9 Copyright © 2025 Deloitte. All rights reserved.

• Substantial integrity monitoring and oversight experience with COVID-19 funding and other benefits programs – Our team has had significant experience in this area prior to the COVID-19 pandemic. As a result, we were asked to support on-the-ground COVID-19 efforts supporting many state and local governments since the pandemic began. In addition, we established a COVID-19 Center of Excellence to stay up to date on legislation and funding sources, allowing us to share relevant information efficiently with our clients and people. Our grant and monitoring teams have worked with many states across the country to analyze multiple funding streams released in association with COVID-19, including the Coronavirus Aid, Relief, and Economic Security (CARES) Act and American Rescue Plan Act (ARPA) funding. We have also delivered integrity, monitoring, and oversight programs over the past fifteen (15) years for state, local and other governmental organizations.

Other benefit programs Deloitte has supported include Unemployment Insurance, Supplemental Nutrition Assistance Program/Temporary Assistance for Needy Families (SNAP/TANF), and Medicaid across the Federal and State government space, and we understand the risk and applicable compliance activities associated with them. Deloitte as a team shares compliance items, potential fraud schemes, and other relevant information across our network to provide informed decision making to our clients.

• Leading Data and Analytics service providers as recognized by Gartner – Deloitte has had a strong track record of recognition by Gartner and in 2022 was highlighted in the Magic Quadrant for Data and Analytics Service Providers as a top firm for these services. We were recognized as a leader in both the ability to execute programs and the completeness of our vision as it relates to Data and Analytics (D&A) services such as Data management, Analytics and Business Intelligence (ABI), Data science and machine learning (AI), D&A governance, and program management. This enables us to leverage our analytics experience to support DHHS’s vision for fraud analysis.

• Unique industry insight – We have a deep bench of specialists across each of Deloitte’s career levels available to draw from. This includes a team knowledgeable on fraud analysis within COVID-19 funding programs. In addition, we have specialists on-hand within the breadth of Deloitte including Certified Public Accountants (CPAs), Certified Fraud Examiners (CFEs), Project Management Professionals (PMPs), Forensic Investigators, and Data Scientists. Furthermore, we maintain a large pool of resources in our US Delivery Centers that we have available to rapidly deploy to assist our team in efficiently delivering the services on this engagement.

The following summary matrices showcase the work we have effectively performed on projects like the forensic accounting activities requested for DHHS’ APS.

RFP 123350 O3

11 Copyright © 2025 Deloitte. All rights reserved.

Customer Contact Information

Contract Type Prime Contractor

1.h.2

Client Name

Time Period Scheduled Date and Actual Completion Date

The project has been ongoing since 2012. Deloitte effectively achieved schedule expectations and continues to do so through the duration of the project.

Scheduled/Actual Budget Responsibilities and participating federal law enforcement agencies, including Homeland Security Investigations (HSI), IRS Criminal Investigation (IRS-CI), and the United States Secret Service (USSS), in complex financial investigations involving money laundering, fraud, and asset tracing.

Customer Contact Information

Contract Type Prime Contractor

RFP 123350 O3

19 Copyright © 2025 Deloitte. All rights reserved.

This approach enables our forensic accounting team to deliver clear, actionable, and traceable findings.

Case Analysis Requirements:

2.b Reporting Requirements

RFP 123350 O3

21 Copyright © 2025 Deloitte. All rights reserved.

Figure 2.3 demonstrates how our approach aligns with DHHS case analysis requirements. Each requirement aligns with at least one step in our process. Requirements that are designated as “CPA” will be completed specifically by our CPAs, while the remaining requirements may be completed by CPA or non-CPA personnel (under the direction of a CPA).

Fig

RFP 123350 O3

26 Copyright © 2025 Deloitte. All rights reserved.

RFP 123350 O3

27 Copyright © 2025 Deloitte. All rights reserved.

9 See FinCEN, “Advisory on Elder Financial Exploitation,” (June 15,2022) 10 See FBI IC3, “2023 Elder Fraud Report,” (April 30, 2024); see also, DOJ, “Annual Report to Congress on Department of Justice Activities to Combat Elder Fraud and Abuse,” (October 2024); see also, FinCEN, “Advisory on Elder Financial Exploitation,” (June 15,2022)

RFP 123350 O3

28 Copyright © 2025 Deloitte. All rights reserved.

2.c.4 Report

RFP 123350 O3

31 Copyright © 2025 Deloitte. All rights reserved.

2.c.7 Conclusion of Case Support and Project

2.d Project Activities and Completion Dates

RFP 123350 O3

32 Copyright © 2025 Deloitte. All rights reserved.

RFP 123350 O3

34 Copyright © 2025 Deloitte. All rights reserved.

RFP 123350 O3

54 Copyright © 2025 Deloitte. All rights reserved.

PROPRIETARY INFORMATION

licenses on the State’s behalf to provide the necessary rights to the State to eliminate the infringement, or provide the State with a non-infringing substitute that provides the State the same functionality. At the State’s election, the actual or anticipated judgment may be treated as a breach of warranty by the Vendor, and the State may receive the remedies provided under this Solicitation.

3. PERSONNEL

The Vendor shall, at its expense, indemnify and hold harmless the indemnified parties from and against any claim with respect to withholding taxes, worker’s compensation, employee benefits, or any other claim, demand, liability, damage, or loss of any nature relating to any of the personnel, including subcontractor’s and their employees, provided by the Vendor.

4. SELF-INSURANCE

The State of Nebraska is self-insured for any loss and purchases excess insurance coverage pursuant to Neb. Rev. Stat. § 81-8,239.01. If there is a presumed loss under the provisions of this agreement, Vendor may file a claim with the Office of Risk Management pursuant to Neb. Rev. Stat. §§ 81-8,239.01 to 81-8,306 for review by the State Claims Board. The State retains all rights and immunities under the State Miscellaneous (Neb. Rev. Stat. § 81-8,294), Tort (Neb. Rev. Stat. § 81-8,209), and Contract Claim Acts (Neb. Rev. Stat. § 81-8,302), as outlined in state law and accepts liability under this agreement only to the extent provided by law.

5. ALL REMEDIES AT LAW

Nothing in this agreement shall be construed as an indemnification by one Party of the other for liabilities of a Party or third parties for arising out of and during the performance of this contract. Any liabilities or claims for property loss or damages or for death or personal injury by a Party or its agents, employees, Vendors or assigns or by third persons, shall be determined according to applicable law.

6. The Parties acknowledge that Attorney General for the State of Nebraska is required by statute to represent the legal interests of the State, and that any provision of this indemnity clause is subject to the statutory authority of the Attorney General.

N. ATTORNEY'S FEES

In the event of any litigation, appeal, or other legal action to enforce any provision of the contract, the Parties agree to pay all expenses of such action, as permitted by law and if ordered by the court, including attorney's fees and costs, if the other Party prevails.

O. ASSIGNMENT, SALE, OR MERGER

Either Party may assign the contract upon mutual written agreement of the other Party. Such agreement shall not be unreasonably withheld.

The Vendor retains the right to enter into a sale, merger, acquisition, internal reorganization, or similar transaction involving Vendor’s business. Vendor agrees to cooperate with the State in executing amendments to the contract to allow for the transaction. If a third party or entity is involved in the transaction, the Vendor will remain responsible for performance of the contract until such time as the person or entity involved in the transaction agrees in writing to be contractually bound by this contract and perform all obligations of the contract.

P. CONTRACTING WITH OTHER NEBRASKA POLITICAL SUBDIVISIONS OF THE STATE OR ANOTHER STATE The Vendor may, but shall not be required to, allow agencies, as defined in Neb. Rev. Stat. § 81-145(2), to use this contract. The terms and conditions, including price, of the contract may not be amended. The State shall not be contractually obligated or liable for any contract entered into pursuant to this clause. A listing of Nebraska political subdivisions may be found at the website of the Nebraska Auditor of Public Accounts.

The Vendor may, but shall not be required to, allow other states, agencies or divisions of other states, or political subdivisions of other states to use this contract. The terms and conditions, including price, of this contract shall apply to any such contract, but may be amended upon mutual consent of the Parties. The State of Nebraska shall not be contractually or otherwise obligated or liable under any contract entered into pursuant to this clause. The State shall be notified if a contract is executed based upon this contract.

Q. FORCE MAJEURE

Neither Party shall be liable for any costs or damages, or for default resulting from its inability to perform any of its obligations under the contract due to a natural or manmade event outside the control and not the fault of the affected Party (“Force Majeure Event”) that was not foreseeable at the time the Contract was executed. The Party so affected shall immediately make a written request for relief to the other Party and shall have the burden of proof to justify the request. The other Party may grant the relief requested; relief may not be unreasonably withheld. Labor disputes with

RFP 123350 O3

55 Copyright © 2025 Deloitte. All rights reserved.

the impacted Party’s own employees will not be considered a Force Majeure Event.

R. CONFIDENTIALITY

All materials and information provided by the Parties or acquired by a Party on behalf of the other Party shall be regarded as confidential information. All materials and information provided or acquired shall be handled in accordance with federal and state law, and ethical standards. Should said confidentiality be breached by a Party, the Party shall notify the other Party immediately of said breach and take immediate corrective action.

It is incumbent upon the Parties to inform their officers and employees of the penalties for improper disclosure imposed by the Privacy Act of 1974, 5 U.S.C. 552a. Specifically, 5 U.S.C. 552a (i)(1), which is made applicable by 5 U.S.C. 552a (m)(1), provides that any officer or employee, who by virtue of his/her employment or official position has possession of or access to agency records which contain individually identifiable information, the disclosure of which is prohibited by the Privacy Act or regulations established thereunder, and who knowing that disclosure of the specific material is prohibited, willfully discloses the material in any manner to any person or agency not entitled to receive it, shall be guilty of a misdemeanor and fined not more than $5,000.

S. EARLY TERMINATION

The contract may be terminated as follows:

1. The State and the Vendor, by mutual written agreement, may terminate the contract, in whole or in part, at any time.

2. The State, in its sole discretion, may terminate the contract, in whole or in part, for any reason upon thirty

(30) calendar day’s written notice shall be delivered by email, delivery receipt requested; certified mail, return receipt requested; or in person with proof of delivery to the Vendor. Such termination shall not relieve the Vendor of warranty or other service obligations incurred under the terms of the contract. In the event of termination, the Vendor shall be entitled to payment, determined on a pro rata basis, for products or services satisfactorily performed or provided.

3. The State may terminate the contract, in whole or in part, immediately for the following reasons:

a. if directed to do so by statute,

b. Vendor has made an assignment for the benefit of creditors, has admitted in writing its inability to pay debts as they mature, or has ceased operating in the normal course of business,

c. a trustee or receiver of the Vendor or of any substantial part of the Vendor’s assets has been appointed by a court,

d. fraud, misappropriation, embezzlement, malfeasance, misfeasance, or illegal conduct pertaining to performance under the contract by its Vendor, its employees, officers, directors, or shareholders,

e. an involuntary proceeding has been commenced by any Party against the Vendor under any one of the chapters of Title 11 of the United States Code and (i) the proceeding has been pending for at least sixty (60) calendar days; or (ii) the Vendor has consented, either expressly or by operation of law, to the entry of an order for relief; or (iii) the Vendor has been decreed or adjudged a debtor,

f. a voluntary petition has been filed by the Vendor under any of the chapters of Title 11 of the United States Code,

g. Vendor intentionally discloses confidential information,

h. Vendor has or announces it will discontinue support of the deliverable; and,

i. In the event funding is no longer available.

T. CONTRACT CLOSEOUT

Upon termination of the contract for any reason the Vendor shall within thirty (30) days, unless stated otherwise herein:

1. Transfer all completed or partially completed deliverables to the State upon payment thereof,

2. Transfer ownership and title to all completed or partially completed deliverables to the State,

3. Return to the State all information and data unless the Vendor is permitted to keep the information or data by contract or rule of law. Vendor may retain one copy of any information or data as required to comply with applicable work product documentation standards or as are automatically retained in the course of Vendor’s routine back up procedures,

4. Cooperate with any successor Vendor, person, or entity in the assumption of any or all of the obligations of this contract,

5. Cooperate with any successor Vendor, person, or entity with the transfer of information or data related to this contract,

6. Return or vacate any state owned real or personal property; and,

7. Return all data in a mutually acceptable format and manner.

Nothing in this section should be construed to require the Vendor to surrender intellectual property, real or personal

RFP 123350 O3

62 Copyright © 2025 Deloitte. All rights reserved.

manager as listed above when issued and a new coverage binder shall be submitted immediately to ensure no break in coverage.

4. DEVIATIONS

The insurance requirements are subject to limited negotiation. Negotiation typically includes, but is not necessarily limited to, the correct type of coverage, necessity for Workers’ Compensation, and the type of automobile coverage carried by the Vendor.

K. ANTITRUST

The Vendor hereby assigns to the State any and all claims for overcharges as to goods and/or services provided in connection with this contract resulting from antitrust violations which arise under antitrust laws of the United States and the antitrust laws of the State.

L. CONFLICT OF INTEREST

By submitting a solicitation response, vendor certifies that no relationship exists between the vendor and any person or entity which either is, or gives the appearance of, a conflict of interest related to this solicitation or project.

Vendor further certifies that vendor will not employ any individual known by vendor to have a conflict of interest nor shall vendor take any action or acquire any interest, either directly or indirectly, which will conflict in any manner or degree with the performance of its contractual obligations hereunder or which creates an actual or appearance of conflict of interest.

If there is an actual or perceived conflict of interest, vendor shall provide with its solicitation response a full disclosure of the facts describing such actual or perceived conflict of interest and a proposed mitigation plan for consideration.

The State will then consider such disclosure and proposed mitigation plan and either approve or reject as part of the overall solicitation response evaluation.

M. ADVERTISING

The Vendor agrees not to refer to the contract award in advertising in such a manner as to state or imply that the company or its goods or services are endorsed or preferred by the State. Any publicity releases pertaining to the project shall not be issued without prior written approval from the State.

N. NEBRASKA TECHNOLOGY ACCESS STANDARDS (Nonnegotiable)

1. The State of Nebraska is committed to ensuring that all information and communication technology (ICT), developed, leased, or owned by the State of Nebraska, affords equivalent access to employees, program participants and members of the public with disabilities, as it affords to employees, program participants and members of the public who are not persons with disabilities.

2. By entering into this Contract, Vendor understands and agrees that if the Vendor is providing a product or service that contains ICT, as defined in subsection 3 below and such ICT is intended to be directly interacted with by the user or is public facing, such ICT must provide equivalent access, or be modified during implementation to afford equivalent access, to employees, program participants, and members of the public who have and who do not have disabilities. The Vendor may comply with this section by complying with Section 508 of the Rehabilitation Act of 1973, as amended, and its implementing standards adopted and promulgated by the U.S. Access Board.

3. ICT means information technology and other equipment, systems, technologies, or processes, for which the principal function is the creation, manipulation, storage, display, receipt, or transmission of electronic data and information, as well as any associated content. Vendor hereby agrees ICT includes computers and peripheral equipment, information kiosks and transaction machines, telecommunications equipment, customer premises equipment, multifunction office machines, software, applications, web sites, videos, and electronic documents. For the purposes of these assurances, ICT does not include ICT that is used exclusively by a Vendor.

O. DISASTER RECOVERY/BACK UP PLAN

The Vendor shall have a disaster recovery and back-up plan, of which a copy should be provided upon request to the State, which includes, but is not limited to equipment, personnel, facilities, and transportation, in order to continue delivery of goods and services as specified under the specifications in the contract in the event of a disaster.

P. DRUG POLICY

Vendor certifies it maintains a drug free workplace environment to ensure worker safety and workplace integrity.

Vendor agrees to provide a copy of its drug free workplace policy at any time upon request by the State.

Q. WARRANTY

RFP 123350 O3

66 Copyright © 2025 Deloitte. All rights reserved.

PROPRIETARY INFORMATION

Subcontractor duties under the contract are being performed, and to inspect, monitor or otherwise evaluate the work being performed. All inspections and evaluations shall be at reasonable times and in a manner that will not unreasonably delay work.

E. PAYMENT (Nonnegotiable)

Payment will be made by the responsible agency in compliance with the State of Nebraska Prompt Payment Act (See Neb. Rev. Stat. § 81-2403). The State may require the Vendor to accept payment by electronic means such as ACH deposit. In no event shall the State be responsible or liable to pay for any goods and services provided by the Vendor prior to the Effective Date of the contract, and the Vendor hereby waives any claim or cause of action for any such goods or services.

F. LATE PAYMENT (Nonnegotiable)

The Vendor may charge the responsible agency interest for late payment in compliance with the State of Nebraska Prompt Payment Act (See Neb. Rev. Stat. §§ 81-2401 through 81-2408).

G. SUBJECT TO FUNDING / FUNDING OUT CLAUSE FOR LOSS OF APPROPRIATIONS (Nonnegotiable)

The State’s obligation to the Contract for fiscal years following the current fiscal year is contingent upon legislative or federal appropriation of funds. Should said funds not be appropriated, the State may terminate the contract with respect to those payments for the fiscal year(s) for which such funds are not appropriated. The State will give the Vendor reasonable written notice prior to the effective date of termination. All obligations of the State to make payments after the termination date will cease. The Vendor shall be entitled to receive just and equitable compensation for any authorized work which has been termination date. In no event shall the Vendor be paid for a loss of anticipated profit.

H. RIGHT TO AUDIT (First Paragraph is Nonnegotiable)

The State shall have the right to audit the Vendor’s performance of this contract upon a thirty (30) days’ written notice.

Vendor shall utilize generally accepted accounting principles, and shall maintain the accounting records, and other records and information relevant to the contract (Information) to enable the State to audit the contract. (Neb. Rev.

Stat. § 84-304 et seq.) The State may audit, and the Vendor shall maintain, the Information during the term of the contract and for a period of five (5) years after the completion of this contract or until all issues or litigation are resolved, whichever is later. The Vendor shall make the Information available to the State at Vendor’s place of business or a location acceptable to both Parties during normal business hours. If this is not practical or the Vendor so elects, the Vendor may provide electronic or paper copies of the Information. The State reserves the right to examine, make copies of, and take notes on any Information relevant to this contract, regardless of the form or the Information, how it is stored, or who possesses the Information. Under no circumstance will the Vendor be required to create or maintain documents not kept in the ordinary course of Vendor’s business operations, nor will Vendor be required to disclose any information, including but not limited to product cost data, which is confidential or proprietary to Vendor.

The Parties shall pay their own costs of the audit unless the audit finds a previously undisclosed overpayment by the State. If a previously undisclosed overpayment exceeds one-half of one percent (0.5%) of the total contract billings, or if fraud, material misrepresentations, or non-performance is discovered on the part of the Vendor, the Vendor shall reimburse the State for the total costs of the audit. Overpayments and audit costs owed to the State shall be paid within ninety (90) days of written notice of the claim. The Vendor agrees to correct any material

SPB Form 22 | RFP Template | Effective 12162024

Bidder Name: Deloitte Financial Advisory Services LLP Request for Proposal Number: 123350 O3

COST SHEET

Bidders shall complete the Cost Sheet below. Travel expenses are to be included. No additional travel, fuel adjustment, packing, packages, or partial delivery costs will be allowed. Cost evaluation will be based on the total of each annual fee for services per Adult Case x 60 cases (estimate for analysis).

Description UoM Year 1 Cost

Year 2 Cost

Year 3 Cost

Year 4 Cost

Fee for services per Adult Protective Service case analysis with exception of court appearances.

EA $2,550 $2,675 $2,805 $2,945

Hourly Rate (all-inclusive of travel) for providing testimony in court appearances.

HR $380 $395 $420 $440