COMPETITIVE SOLICITATION NO. 05825

TECHNICAL PROPOSAL FOR PROFESSIONAL

AUDITING & FINANCIAL SERVICES CONTRACTS

FOR THE

Washington State Department of Enterprise Services

Submitted by Macias Gini & O’Connell LLP

Annie Louie, CPA, CGMA, CISA Partner +1 (925) 395-2831 ALouie@mgocpa.com

October 17, 2025 State and Local

Governments mailto:ALouie@mgocpa.com

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Washington State Department of Enterprise Services

Exhibit A – Bidder’s Certification

Exhibit B –Scored Non Cost Factor

Exhibit C –Bid Price

Exhibit E –Diverse Business Inclusion Plan Subcontractors

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Exhibit A – Bidder’s Certification

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

(Rev 2025-01-22)

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Exhibit A – Bidder’s Certification

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

Contract Categories for which Bidder is submitting a Bid:

Check appropriate box(es)

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

☐ Category 6 – Higher Education Auditing

☒ Category 7 – General and Other Auditing Services

☐ All Categories

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

BIDDER INFORMATION

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

ITEM A Macias Gini & O’Connell LLP__________________ Type/print Bidder’s full legal name.

Note:

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

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

Name:

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ITEM B 500 Capitol Mall, Suite 2200 Sacramento, CA 95814_ Type/print the address for Bidder’s principal office/place of business.

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

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

Internal Revenue Service tax return.

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

Address:

ITEM C Corporation: ☐Domestic ☐Foreign

Business

Entity / Organization

Type:

Check appropriate box

Limited Liability Company (LLC): ☐Domestic ☐Foreign

Limited Liability Partnership (LLP): ☐Domestic ☒Foreign

Sole Proprietorship*: ☐

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

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

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

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

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

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

State of Formation for Bidder’s Business

Entity:

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

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ITEM E

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

Check applicable box.

Bidder Doing

Business Under

Another Name:

☒ Bidder has NOT done business under another name

☐ Bidder HAS done business under another name*

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

Business Name: ___________________________________ Address: ___________________________________

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

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

Yes ☒ No If yes, provide Bidder’s nine-digit UBI Number: 602 954 709 If no, state whether Bidder promptly will obtain a UBI Number if Bidder is designated as an Apparent Successful Bidder:

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

UBI Number:

ITEM G 68-0300457_____

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

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

Bidder’s Taxpayer

Identification Number:

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

Check applicable box.

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

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

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

WEBS

Registration:

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

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

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

Name: Annie Louie Email: ALouie@mgocpa.com Phone: +1 (925) 395-2831

Bidder Contact for

Bid Clarification:

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

Services if Bidder is awarded a Contract:

BIDDER’S INFORMATION TO BE PROVIDED BY BIDDER

Designated Contract Administrator:

Name: Annie Louie Email: ALouie@mgocpa.com Phone: +1 (925) 395-2831

Personnel for Contract Sales Reporting:

Contract Sales Reporting Representative:

Name: Annie Louie Email: ALouie@mgocpa.com Phone: +1 (925) 395-2831

Alternate Contract Sales Reporting Representative:

Name:

Email:

Phone:

Personnel for Vendor Management Fee Matters:

Contract Vendor Management Fee(“VMF”) Representative:

Name: Annie Louie Email: ALouie@mgocpa.com Phone: +1 (925) 395-2831

Alternate VMF Representative:

Name:

Email:

Phone:

Contact Information for Enterprise Services to send

VMF invoices:

Bidder name: Macias Gini & O’Connell LLP Attn: Tammy Del Rio Address: 500 Capitol Mall, Suite 2200 City/State/Zip: Sacramento, CA 95814 Email: TDelRio@mgocpa.com

Contact Information for legal notices:

Bidder name: Macias Gini & O’Connell LLP Attn: Stephanie Sessions Perkins Address: 500 Capitol Mall, Suite 2200 City/State/Zip: Sacramento, CA 95814 Email: SPerkins@mgocpa.com

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BIDDER’S INFORMATION TO BE PROVIDED BY BIDDER

Contract Signature Authority:

If Bidder is awarded a Contract, the following individual will sign the Contract on behalf of Bidder:

Name: Annie Louie Title: Partner

BIDDER CERTIFICATIONS

1. UNDERSTANDING. Bidder certifies that Bidder has read, thoroughly examined, and fully understands all of the provisions in the above-referenced Competitive Solicitation (including all exhibits) and the terms and conditions of the Contract and any amendments or clarifications to the above-referenced Competitive Solicitation and agrees to abide by the same. Bidder further certifies that Bidder has read, thoroughly examined, and fully understands the Contracting Guide, which is referenced in the Competitive Solicitation and includes useful information regarding the procurement process pertaining to competitive solicitations for goods/services. Bidder further certifies that, in the event that Bidder has any questions or concerns regarding the Competitive Solicitation (including all exhibits and any referenced materials), Bidder timely shall raise such questions and/or concerns during the Question & Answer Period specified in the Competitive Solicitation.

2. ACCURACY. Bidder certifies that Bidder has carefully prepared and reviewed its bid and fully supports the accuracy of the same. Bidder further understands and acknowledges that Enterprise Services shall not be responsible for any errors or omission on the part of Bidder in preparing its bid. Bidder further certifies that the facts declared here are true and accurate. Bidder further understands and acknowledges that the continuing compliance with these statements and all requirements of the above-referenced Competitive Solicitation are conditions precedent to the award or continuation of the resulting Contract.

3. NO COLLUSION, ANTI-COMPETITIVE PRACTICES, OR SHARING BID INFORMATION. Bidder certifies that Bidder has not, either directly or indirectly, entered into any agreement, participated in any collusion, or otherwise taken any action in restraint of free competitive bidding in connection with the above-referenced Competitive Solicitation. Bidder further certifies that Bidder’s bid prices have been arrived at independently, without engaging in collusion, bid rigging, or any other illegal activity, and without for the purpose of restricting competition any consultation, communication, or agreement with any other bidder or competitor relating to

(a) those prices, (b) the intention to submit a bid, or (c) the methods or factors used to calculate the prices offered. Bidder further certifies that Bidder has not been and shall not knowingly disclose its bid prices, directly or indirectly, to any other bidder or competitor before award of a Contract, unless otherwise required by law. Bidder further certifies that Bidder has made no attempt and shall not make any attempt to induce any other person or firm to submit or not to submit a bid for the purpose of restricting competition. Bidder, however, freely may join with other persons or organizations for the purpose of presenting a joint bid.

Whether done directly or indirectly, communicating bid information with other bidders, collusion, or anti-competitive actions among bidders are prohibited. If there is evidence of such communication, collusion, or anti-competitive activities among bidders, Enterprise Services reserves the right to disqualify such bidders.

https://des.wa.gov/sites/default/files/2025-01/bidder-contracting-guide-DES.docx

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4. FIRM OFFER. Bidder certifies that its bid pertaining to the above-referenced Competitive Solicitation is a firm offer which cannot be withdrawn for a time period of ninety (90) days from and after the bid due date specified in the above-referenced Competitive Solicitation. Enterprise Services may accept such bid, with or without further negotiation, at any time within such period. In the event of a protest, Bidder’s bid shall remain valid for such time period or until the protest and any related court action is resolved, whichever is later.

5. CONFLICT OF INTEREST. Bidder certifies that, in preparing its bid, Bidder has not been assisted by any current or former employee of the State of Washington whose duties relate (or did relate) to the above-referenced Competitive Solicitation or prospective Contract and who was assisting in other than the employee’s official, public capacity. Bidder further certifies that no such current or former public employee nor any member of such person’s immediate family have any financial interest in the outcome of Bidder’s bid.

6. NO REIMBURSEMENT. Bidder certifies that Bidder understands that the State of Washington will not reimburse Bidder for any costs incurred in the preparation of Bidder’s bid. All bids become the property of the State of Washington, and Bidder claims no proprietary right to the ideas, writings, items, or samples unless so stated in the bid.

7. PERFORMANCE. Bidder certifies that Bidder understands that its submittal of a bid and execution of this Bidder’s Certification certifies Bidder’s willingness to comply with the Contract, if awarded such. By submitting this bid, Bidder hereby offers to furnish the goods and/or services solicited pursuant to the above-referenced Competitive Solicitation in compliance with all terms, conditions, and performance requirements contained in the above-referenced Competitive Solicitation and the resulting Contract or, if applicable, as detailed on a Contract Issues List, if permitted, in the above-referenced Competitive Solicitation.

8. INSURANCE. Enterprise Services requires all awarded Bidders to have certain required insurance coverages.

Bidders who do not have insurance coverages as specified in the Contract included with the Competitive Solicitation shall not be awarded a Contract. Accordingly, Bidder certifies as follows (must check one):

☒ BIDDER HAS THE REQUIRED INSURANCE. Bidder has attached a current, valid Certificate of Insurance for each and all of the required insurance coverages as specified in the Contract included with the Competitive Solicitation

OR

☐ BIDDER WILL OBTAIN THE REQUIRED INSURANCE. Bidder does not have a current, valid Certificate of Insurance for each and all of the required insurance coverages as specified in the Contract included with the Competitive Solicitation but, if Bidder is designated as an Apparent Successful Bidder, Bidder shall provide such a Certificate of Insurance for each and all of the required insurance coverages as specified in the Contract included with the Competitive Solicitation, without exception of any kind, to Enterprise Services within ten (10) business days of such designation or notification by Enterprise Services. Bidder further certifies that Bidder understands that, if for any reason, Bidder does not timely provide such Certificate of Insurance to Enterprise Services, Bidder shall be disqualified from Contract award.

Note: The Contract requires that any awarded Contractor, unless exempt, must have the specified Workers’ Compensation Insurance and Employer’s Liability Insurance. Pursuant to Washington law, certain entities are not required to have Workers’ Compensation Insurance (e.g., entities with no

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© Macias Gini & O’Connell LLP | 7 employees). If, under Washington law, Bidder is not required to have Workers’ Compensation Insurance, Bidder must check the box below and provide the lawful basis as to why Bidder is not required to have Workers’ Compensation Insurance:

☐ BIDDER IS NOT REQUIRED TO HAVE WORKERS’ COMPENSATION INSURANCE. Pursuant to Washington law, Bidder is not required to have Workers’ Compensation Insurance because:

Bidder must state a lawful basis as to why Bidder is NOT required to have Workers’ Compensation Insurance.

9. DEBARMENT. Except as detailed in the attached explanation (Bidder to provide and, in such case, check the box below), Bidder certifies that neither Bidder nor its principals presently are nor ever have been debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded from contracting with any federal, state, or local governmental entity within the United States.

☐ BIDDER EXPLANATION. Bidder has attached an explanation.

Check box if applicable.

10. CRIMINAL OFFENSE. Except as detailed in the attached explanation (Bidder to provide and, in such case, check the box below), Bidder certifies that Bidder has not, within the three (3) year period preceding the date of the above-referenced Competitive Solicitation, been convicted or had a civil judgment rendered against Bidder for commission of fraud or a criminal offense in connection with obtaining, attempting to obtain, or performing a governmental contract; violation of any federal or state antitrust statute; or commission of embezzlement, theft, forgery, bribery, falsification or destruction of records, making false statements, or receiving stolen property. Bidder further certifies that Bidder is not presently indicted or otherwise criminally or civilly charged by a governmental entity with commission of any of the offenses enumerated in this paragraph.

☐ BIDDER EXPLANATION. Bidder has attached an explanation.

Check box if applicable.

11. CIVIL RIGHTS. Bidder certifies that Bidder complies with all applicable legal requirements prohibiting discrimination against individuals based on their race, color, religion, sex, sexual orientation, gender identity, national origin, or their status as protected veterans or as individuals with disabilities.

12. WASHINGTON STATE WAGE THEFT PREVENTION. Except as detailed in the attached explanation (Bidder to provide and, in such case, check the box below), Bidder certifies that Bidder has NOT been determined by a final and binding citation and notice of assessment issued by the Washington Department of Labor and Industries or through a civil judgment entered by a court of limited or general jurisdiction to have willfully violated, as defined in RCW 49.48.082, any provision of RCW 49.46, 49.48, or 49.52 within the three (3) year period preceding the date of the above-referenced Competitive Solicitation.

☐ BIDDER EXPLANATION. Bidder has attached an explanation.

Check box if applicable.

13. WASHINGTON STATE STATUTORY NONDISCRIMINATION CLAUSES FOR STATE CONTRACTS. Except as detailed in the attached explanation (Bidder to provide and, in such case, check the box below), Bidder certifies that, if, pursuant to the above-referenced Competitive Solicitation, Bidder is awarded a Contract, Bidder, including any subcontractor, during the term of such Contract, shall not discriminate on the bases enumerated in RCW 49.60.530(3). Bidder further certifies that Bidder, including any subcontractor, also shall give written notice of this nondiscrimination requirement to any labor https://app.leg.wa.gov/RCW/default.aspx?cite=49.48.082 https://app.leg.wa.gov/RCW/default.aspx?cite=49.46 https://app.leg.wa.gov/RCW/default.aspx?cite=49.48 https://app.leg.wa.gov/RCW/default.aspx?cite=49.52 https://app.leg.wa.gov/RCW/default.aspx?cite=49.60.530

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© Macias Gini & O’Connell LLP | 8 organizations with which Bidder, or subcontractor, has a collective bargaining or other agreement. In addition, Bidder, including any subcontractor, shall cooperate with any Washington state agency investigation regarding any allegation that Bidder, including any subcontractor, engaged in prohibited discrimination set forth in RCW 49.60.530(3).

☐ BIDDER EXPLANATION. Bidder has attached an explanation.

Check box if applicable.

14. WASHINGTON STATE WORKERS’ RIGHTS. Washington State’s Office of the Governor requires Enterprise Services to seek to contract with qualified entities and business owners who can demonstrate or will certify that their employees are not required to sign, as a condition of employment, mandatory individual arbitration clauses and class or collective action waivers. See EXECUTIVE ORDER 18-03 – Supporting Workers’ Rights To Effectively Address Workplace Violations. Accordingly, except as detailed in the attached explanation (Bidder to provide and, in such case, check the box below), Bidder certifies that Bidder does NOT require its employees, as a condition of employment, to sign or agree to mandatory individual arbitration clauses or class or collective action waivers.

☐ BIDDER EXPLANATION. Bidder has attached an explanation.

Check box if applicable.

15. WASHINGTON STATE PAY EQUALITY FOR ‘SIMILARLY EMPLOYED’ INDIVIDUALS. The Washington State Legislature requires Enterprise Services to contract with Bidders who satisfy a ‘pay equality’ contractual provision. See LAWS OF 2025, CH. 424, § 914 and LAWS OF 2023, CH. 475, § 919. Accordingly, Bidder certifies that Bidder’s ‘similarly employed’ individuals are compensated as equals. For purposes of this certification, employees are ‘similarly employed’ if the individuals work for the same employer, the performance of the job requires comparable skill, effort, and responsibility, and the jobs are performed under similar working conditions.

Job titles alone are not determinative of whether employees are similarly employed. Bidder may allow differentials in compensation for its workers based in good faith on any of the following: a seniority system; a merit system; a system that measures earnings by quantity or quality of production; a bona fide job-related factor or factors; or a bona fide regional difference in compensation levels. A bona fide job-related factor or factors may include, but is not limited to, education, training, or experience that is consistent with business necessity; not based on or derived from a gender-based differential; and accounts for the entire differential. A bona fide regional difference in compensation level must be consistent with business necessity; not based on or derived from a gender-based differential; and account for the entire differential.

16. CONTRACT TERMINATION FOR DEFAULT OR CAUSE. Except as detailed in the attached explanation (Bidder to provide and, in such case, check the box below), Bidder certifies that Bidder has not, within the three (3) year period preceding the date of the above-referenced Competitive Solicitation, had one (1) or more federal, state, or local governmental contracts terminated for cause or default.

☐ BIDDER EXPLANATION. Bidder has attached an explanation.

Check box if applicable.

17. TAXES. Except as detailed in the attached explanation (Bidder to provide and, in such case, check the box below), Bidder certifies that, except as validly contested, Bidder is not delinquent and has paid or has arranged for payment of all taxes due to the State of Washington and has filed all required returns and reports as applicable.

☐ BIDDER EXPLANATION. Bidder has attached an explanation.

Check box if applicable.

https://app.leg.wa.gov/RCW/default.aspx?cite=49.60.530 https://governor.wa.gov/sites/default/files/exe_order/18-03%20-%20Workers%20Rights%20%28tmp%29.pdf https://governor.wa.gov/sites/default/files/exe_order/18-03%20-%20Workers%20Rights%20%28tmp%29.pdf chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https:/lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Session%20Laws/Senate/5167-S.SL.pdf chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https:/lawfilesext.leg.wa.gov/biennium/2023-24/Pdf/Bills/Session%20Laws/Senate/5187-S.SL.pdf

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18. FINANCIALLY SOLVENT. Except as detailed in the attached explanation (Bidder to provide and, in such case, check the box below), Bidder certifies that Bidder is financially stable and solvent, has adequate cash reserves to meet all financial obligations, has not commenced bankruptcy proceedings voluntarily or otherwise, and is not subject to any judgments, liens, or encumbrances of any kind affecting title to any Goods and/or Services that are the subject of the above-referenced Competitive Solicitation.

☐ BIDDER EXPLANATION. Bidder has attached an explanation.

Check box if applicable.

19. LAWFUL REGISTRATION. Bidder certifies as follows (must check one):

☒ CURRENT LAWFUL REGISTRATION. Bidder is registered and in good standing in the jurisdiction (state) where Bidder is organized, including having timely filed all required annual reports.

OR

☐ BIDDER IS A SOLE PROPRIETOR OR GENERAL PARTNERSHIP. Bidder, as indicated below (Bidder must check applicable box) is a sole proprietor or general partnership and therefore not required to register in the state where Bidder’s principal place of business is located:

☐ SOLE PROPRIETOR. Bidder is a sole proprietor.

☐ GENERAL PARTNERSHIP. Bidder is a general partnership.

20. REGISTRATION WITH THE WASHINGTON SECRETARY OF STATE. Except for sole proprietors and general partnerships which are exempt from registration, Enterprise Services requires all awarded Bidders (including Washington firms and out of state firms) to be registered with the Washington Secretary of State. Bidders other than sole proprietors or general partnerships who are not registered with the Washington Secretary of State shall not be awarded a Contract. Accordingly, Bidder certifies as follows (must check one):

☒ BIDDER IS REGISTERED WITH THE WASHINGTON SECRETARY OF STATE. Bidder is registered with the Washington Secretary of State, is in good standing, and has the following Unified Business Identifier (UBI) number: 602 954 709.

Bidder must provide its nine-digit UBI number.

OR

☐ BIDDER WILL REGISTER WITH THE WASHINGTON SECRETARY OF STATE. Bidder currently is not registered with the Washington Secretary of State but, if designated as an Apparent Successful Bidder, Bidder shall register with the Washington Secretary of State to obtain a UBI number and provide proof of such registration satisfactory to Enterprise Services within five (5) business days of such designation or notification by Enterprise Services.

Bidder further certifies that Bidder understands that, if for any reason, Bidder is not timely registered with the Washington Secretary of State and has not timely provided a valid UBI number for Bidder to Enterprise Services, Bidder shall be disqualified from Contract award.

OR

☐ BIDDER IS A SOLE PROPRIETOR OR GENERAL PARTNERSHIP. Bidder, as indicated below (Bidder must check applicable box) is a sole proprietor or general partnership and therefore

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© Macias Gini & O’Connell LLP | 10 exempt from the requirement to register with the Washington State Secretary of State:

☐ SOLE PROPRIETOR. Bidder is a sole proprietor.

☐ GENERAL PARTNERSHIP. Bidder is a general partnership.

21. REGISTRATION WITH THE WASHINGTON STATE DEPARTMENT OF REVENUE. Enterprise Services requires all awarded Bidders (including Washington firms and out of state firms) to be registered with the Washington State Department of Revenue. Bidders who are not registered with the Washington State Department of Revenue shall not be awarded a Contract. Accordingly, Bidder certifies as follows (Bidder must check one):

☒ BIDDER IS REGISTERED WITH THE WASHINGTON STATE DEPARTMENT OF REVENUE. Bidder is registered with the Washington State Department of Revenue, has a business license to do business in Washington, and has the following Unified Business Identifier (UBI) number: 602 954 709.

Bidder must provide its nine-digit UBI number.

OR

☐ BIDDER WILL REGISTER WITH THE WASHINGTON STATE DEPARTMENT OF REVENUE. Bidder currently is not registered with the Washington State Department of Revenue but, if designated as an Apparent Successful Bidder, Bidder shall register with the Washington State Department of Revenue for a business license and provide proof of such registration satisfactory to Enterprise Services within five (5) business days of such designation or notification by Enterprise Services. Bidder further certifies that Bidder understands that, if for any reason, Bidder is not timely registered with the Washington State Department of Revenue and has not timely provided a valid UBI number for Bidder to Enterprise Services, Bidder shall be disqualified from Contract award.

22. NO SUBCONTRACTORS. Bidder certifies as follows (Bidder must check one):

☒ NO SUBCONTRACTORS. If, pursuant to the above-referenced Competitive Solicitation, Bidder is awarded a Contract, Bidder shall NOT utilize subcontractors to perform the Contract.

OR

☐ SUBCONTRACTORS. As detailed in the Diverse Business Inclusion Plan - Subcontractors, if, pursuant to the above-referenced Competitive Solicitation, Bidder is awarded a Contract, Bidder will utilize subcontractors to perform the Contract. In such event, Bidder further certifies that, as to the State of Washington and eligible Purchasers who utilize the Contract, Bidder shall be fully responsible for its subcontractors, including, without limitation, liability for any subcontractor’s acts or omissions. Note: Bidder must provide the precise legal name (including state of organization), business address, and federal tax identification number (TIN) for each subcontractor and state which portions and amount of the Contract that Bidder, if awarded a Contract, would subcontract to each identified subcontractor. Note: If a subcontractor’s TIN is a SSN, do not provide the SSN; rather, state that the TIN is a SSN.

23. WASHINGTON SMALL BUSINESS. Bidder certifies as follows (Bidder must check all applicable boxes):

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☐ WASHINGTON SMALL BUSINESS. Bidder is a Washington Small Business as defined in RCW 39.26.010(13) and (22)(a). To qualify as a Washington Small Business, Bidder must meet three (3) requirements:

• ☐ Location. Bidder’s principal office/place of business must be located in and identified as being in the State of Washington. A principal office or principal place of business is a firm’s headquarters where business decisions are made and the location for the firm’s books and records as well as the firm’s senior management personnel.

• ☐ Size. Bidder must be owned and operated independently from all other businesses and qualify as one of the following:

• ☐ Bidder Qualifies as a Small Business – i.e.,

• ☐ Bidder has fifty (50) or fewer employees; or

• ☐ Bidder has an annual gross revenue of less than

$7,000,000 as reported on Bidder’s federal income tax return or its return filed with the Washington State Department of Revenue over the previous three (3) consecutive years.

• ☐ Bidder Qualifies as a Minibusiness – i.e., Bidder has an annual gross revenue of less than $3,000,000, but $1,000,000 or more, as reported on Bidder’s federal income tax return or its return filed with the Washington State Department of Revenue.

• ☐ Bidder Qualifies as a Microbusiness – i.e., Bidder has an annual gross revenue of less than $1,000,000 as reported on Bidder’s federal income tax return or its return filed with the Washington State Department of Revenue.

• ☐ WEBS Certification. Bidder must have certified its Washington Small Business status in Washington’s Electronic Business Solution (WEBS).

OR

☒ NOT A WASHINGTON SMALL BUSINESS. Bidder does not qualify as a Washington Small Business as set forth above.

24. CERTIFIED VETERAN-OWNED BUSINESS. Bidder certifies as follows (Bidder must check one and, if stating that Bidder is a Certified Veteran-Owned Business, provide Bidder’s WDVA certification number in the space provided below):

☐ CERTIFIED VETERAN-OWNED BUSINESS. Bidder is a Certified Veteran-Owned Business under RCW 43.60A.190. To qualify as a Certified Veteran-Owned Business, Bidder must meet four

(4) requirements:

51% Ownership. Bidder must be at least fifty-one percent (51%) owned and controlled by:

(a) A veteran as defined as every person who at the time he or she seeks certification has received a discharge with an honorable characterization or received a discharge for medical reasons with an honorable record, where https://app.leg.wa.gov/RCW/default.aspx?cite=39.26.010 https://app.leg.wa.gov/RCW/default.aspx?cite=43.60A.190

EXHIBIT A – BIDDER’S CERTIFICATION (ENTERPRISE) PAGE 12

© Macias Gini & O’Connell LLP | 12 applicable, and who has served in at least one of the capacities listed in RCW 41.04.007;

(b) A person who is in receipt of disability compensation or pension from the department of veterans affairs; or

(c) An active or reserve member in any branch of the armed forces of the United States, including the national guard, coast guard, and armed forces reserves.

Washington Incorporation/Location. Bidder must be either an entity that is incorporated in the State of Washington as a Washington domestic corporation or, if not incorporated, an entity whose principal place of business is located within the State of Washington.

WEBS Certification. Bidder must have certified its Veteran-Owned Business status in Washington’s Electronic Business Solution (WEBS).

WDVA Certification. Bidder must have provided certification documentation to the Washington Department of Veterans’ Affairs (WDVA) and be certified by WDVA and listed as such on WDVA’s website (WDVA – Veteran-Owned Businesses). Bidder’s WDVA certification no.: _____________

OR

☒ NOT A CERTIFIED VETERAN-OWNED BUSINESS. Bidder does not qualify as a Certified Veteran- Owned Business as set forth above.

25. REFERENCES. Bidder certifies that the references provided below (Bidder must provide) have worked with Bidder pertaining to contracts in which Bidder provided goods/services similar in scope to the goods/services described in the above-referenced Competitive Solicitation and that such references have full permission, without any additional requirement or release, to provide references and information to Enterprise Services pertaining to Bidder. Bidder hereby authorizes Enterprise Services (or its agent) to contact Bidder’s references and others who may have pertinent information regarding Bidder’s prior experience and ability to perform the Contract, if awarded. Bidder hereby authorizes such individuals and firms to provide such references and release to Enterprise Services information pertaining to the same.

Reference 1:

Provide information in the space provided

Business Name: City and County of San Francisco Contact Name at Business: Carmen LeFranc, Reporting Manager, Accounting Operations and Supplier Division, Controller’s Office Phone: +1 (415) 554-7645 Email: carmen.lefranc@sfgov.org

Reference 2:

Provide information in the space provided

Business Name: City of Los Angeles Contact Name at Business: Rahoof (Wally) Oyewole, Director of Financial Analysis and Reporting Phone: +1 (213) 978-7203 Email: rahoof.oyewole@lacity.org

Reference 3:

Provide information in the space provided

Business Name: Santa Clara Valley Transportation Authority Contact Name at Business: Stephen Flynn, Senior Policy Analyst / Advisory Committee Coordinator Phone: +1 (408) 321-7042 Email: Stephen.Flynn@VTA.org https://app.leg.wa.gov/RCW/default.aspx?cite=41.04.007 mailto:carmen.lefranc@sfgov.org mailto:rahoof.oyewole@lacity.org mailto:Stephen.Flynn@VTA.org

EXHIBIT A – BIDDER’S CERTIFICATION (ENTERPRISE) PAGE 13

© Macias Gini & O’Connell LLP | 13

Note: It is Bidder’s obligation to ensure that the contact information for Bidder’s references is accurate and current. Bidders should alert their references to respond promptly to reference checks.

26. REQUIRED LICENSES/CERTIFICATION. Bidder certifies as follows (must check one):

☐ HAS REQUIRED LICENSES/CERTIFICATION. Bidder currently possess a valid CPA firm license and registration with the Washington State Board of Accountancy as required by WAC 4-30-112.

Bidder’s license number is _____________.

OR

☒ HAS PRACTICE PRIVILEGES. Bidder currently possess a valid CPA firm license and registration with a State Board of Accountancy outside of the State of Washington and has practice privileges in Washington pursuant to WAC 4-30-090; Bidder’s license number is __5230__ from California______.

OR

☐ WILL OBTAIN REQUIRED LICENSES/CERTIFICATION. Bidder does not currently possess a valid CPA firm license and registration with the State Board of Accountancy as required by WAC 4-30- 112, but, if designated as the Apparent Successful Bidder, Bidder promptly will provide evidence satisfactory to Enterprise Services that it has obtained and possesses such license, without exception of any kind, to Enterprise Services within twenty-four (24) hours of such designation or notification by Enterprise Services or be deemed a nonresponsive bid.

OR

☐ DOES NOT HAVE REQUIRED LICENSES/CERTIFICATION. Bidder does not possess a valid license and registration with the State Board of Accountancy.

27. INDUSTRY EXPERIENCE. Bidder certifies as follows (must check one):

☒ 3-YEARS OR MORE: Bidder, or all of the Bidder’s principal/partners separately, has done business in a related scope of work (professional auditing & financial services) for at least three years, or more.

OR

☐ LESS THAN 3-YEARS. Bidder, or all of the Bidder’s principal/partners separately, has done business in a related scope of work (professional auditing services) for less than three years.

28. PERFORMANCE REQUIREMENTS – ALL CATEGORIES. Bidder certifies as follows:

☒ PARTNER LICENSURE: The Partner responsible for the engagement will sign off of on reports, who maintains a current CPA license (if the engagement was conducted under American Institute of Certified Public Accountants (AICPA)).

☒ RESPONSE TIME: As specified in Exhibit D – Contract, Section 8.4, Bidder will provide:

customer/purchaser support via telephone and email from 8 AM to 5 PM Pacific Time, respond to customer/purchaser routine requests within two (2) business-days, respond to quote requests within two (2) business-days, and have an escalation process for any customer service issue that is not resolved within two (2) business days.

https://app.leg.wa.gov/WAC/default.aspx?cite=4-30-112 https://app.leg.wa.gov/WAC/default.aspx?cite=4-30-090

EXHIBIT A – BIDDER’S CERTIFICATION (ENTERPRISE) PAGE 14

© Macias Gini & O’Connell LLP | 14

☒DATA SECURITY: As specified in Exhibit D – Contract, Section 9, Bidder will meet the Data Security requirements.

29. PERFORMANCE REQUIREMENTS – SPECIFIC CATEGORIES. Bidder certifies as follows:

☐ REQUIRED FOR CATEGORY 3 – HEALTH CARE COMPLIANCE/AUDITING. Bidder certifies the work will be performed by personnel who meet these qualifications: at least three (3) years of experience providing health care audit appeal support; and clinical and medical coding resources available to provide audit subject matter expertise where applicable.

☒ REQUIRED FOR CATEGORY 4 – FORENSIC AUDITING. Bidder certifies the work will be performed by personnel who meet these qualifications: at least two (2) years of experience providing forensic audit services; and at least five (5) years of experience providing litigation support (such as document management, data analysis, and electronic discovery) related to forensic auditing.

☒ REQUIRED FOR CATEGORY 4 – FORENSIC AUDITING. Bidder certifies that a Certified Fraud Examiner (CFE) will be available to develop appropriate procedures and participate in the work performed.

Bidder further certifies that Bidder shall provide immediate written notice to Enterprise Services if, at any time prior to a Contract award pursuant to the above-referenced Competitive Solicitation or anytime during the Contract term, if awarded, Bidder learns that any Bidder certifications set forth herein were erroneous when submitted or have become erroneous by reason of changed circumstances.

I hereby certify, under penalty of perjury under the laws of the State of Washington, that the Bidder certifications herein are true and correct and that I am duly authorized to make these certifications on behalf of the Bidder stated herein.

BIDDER NAME: Macias Gini & O’Connell LLP ____________________________________ Print Name of Bidder

Note:

If Bidder is a corporation, LLC, etc., print full legal entity name of the firm submitting the Bid.

If Bidder is a sole proprietor, print the full legal name of the individual who is the Bidder submitting the Bid.

BY: ____________________________ Annie Louie_____________________ Signature of Bidder’s authorized person Print Name of person making certifications for

Bidder

TITLE: Partner______________________ PLACE: Walnut Creek, CA___________ Title of person signing Bidder’s Certification Print city and state where signed

DATE: 10/17/2025__________________

Return this Bidder’s Certification to Procurement Coordinator at:

descontractsteamapple@des.wa.gov mailto:descontractsteamapple@des.wa.gov

© Macias Gini & O’Connell LLP | 15

Exhibit B – Scored Non Cost Factor

EXHIBIT B – SCORED NON-COST FACTORS (SERVICES) (REV 4/10/25)

© Macias Gini & O’Connell LLP | 16

EXHIBIT B – SCORED NON-COST FACTORS (SERVICES)

Competitive Solicitation: 05825 Professional auditing & financial services Bidder: Macias Gini & O’Connell LLP________________ Type/print full legal name of bidder

Instructions:

1. Insert bidder’s legal business name in the box above.

2. Review and respond to all questions.

3. Provide a written response that addresses how the bidder meets and or exceeds each requirement in the Written Responses.

a. Bidder’s Commitments. The bidder’s responses to the performance requirements below will be incorporated into such awarded bidder’s contract, if awarded. Therefore, the bidder is cautioned to propose only commitments that bidder can fully meet throughout the term of the contract. If an awarded bidder is unable to meet the terms of the contract, bidder will be in breach and subject to termination and/or damages as described by the contract. See Exhibit D- Contract Template.

b. Response Limit. Bidder’s responses must fully demonstrate knowledge of the subject matter. Limited responses may receive lower scores than those that more fully demonstrate knowledge of the subject matter. However, conciseness is also preferred, and the following limits are provided:

• The word count for all written responses must not exceed the stated limits for each REQ ID. Any text in excess of these limits will be deleted prior to forwarding the submittals to the evaluation team.

• Links to external content or embedded documents are not allowed and will not be evaluated.

c. No Identifiable Information in Bidder’s Exhibit Response. The State intends to conduct anonymous evaluations to minimize the risk of any potential bias. Bidders must not include any business names, logos, employee names (replace with position title or role), or other specifically identifiable information in bidder’s responses to this exhibit. The State will review all bid submittals prior to forwarding them to evaluators. If the State finds identifying information in bidder’s submittal: Enterprise Services will replace identifiable information with BIDDER or OMITTED (where applicable), and delete any images, graphs, charts containing identifiable information.

4. Submit the exhibit as this Microsoft Word document without modifying the formatting. If you need to print out this document for any reason, please note this document is sized Legal 8.5” x 14”.

Important Note: Bidders must follow the instructions above as they complete this exhibit, or the bid will be deemed nonresponsive and rejected. Enterprise Services may, at its discretion, waive informalities and/or request clarification of a bid response, as described in the solicitation Section 4 – Bid Evaluation of the Competitive Solicitation.

1. An informality is an immaterial variation from the exact requirements, which has no effect, or a negligible effect, on the good or services being solicited. Enterprise Services, at its discretion, may waive informalities.

2. If clarification is requested, Enterprise Services will do so in writing. The request will include a response deadline (3 business days), and the bidder’s response to clarification requests must be received by that deadline, or the bid will be deemed nonresponsive.

© Macias Gini & O’Connell LLP | 17

Evaluation: Bidder’s written response to this Exhibit will be evaluated as follows:

Score Rating Definition

100% Excellent added value

Bidder’s response provides outstanding added value for the state across all aspects of the performance requirement/specification. The response demonstrates clear and extraordinary technical or business efficiencies and advantages compared to the stated business need.

70% Significant added value

Bidder’s response provides major added value across all aspects of the performance requirement/specification or provides outstanding added value in some aspects of the stated business need. The response demonstrates clear and substantial technical or business efficiencies and advantages compared to the stated business need.

30% Sufficient added value

Bidder’s response provides minor added value across all aspects of the performance requirement/specification or significant added value in some aspects of the stated business need. The response demonstrates vague or limited technical or business efficiencies and advantages compared to the stated business need.

0% Meets minimum acceptable standard

Bidder’s response meets the specified minimum acceptable standard for each performance requirement/specification. Note: Bidder must meet the minimum acceptable standard to be considered responsive.

Does Not

Meet

Does not meet minimum acceptable standard

The bidder does not meet the specified minimum acceptable standard for the performance requirement/specification and stated business need. Note: If Bidder does not meet the minimum acceptable standard of this solicitation, they will be declared nonresponsive.

© Macias Gini & O’Connell LLP | 18

REQ ID 1. Specialized Company Experience – Category 1: Financial Auditing and Services Available Points: 525

The State is seeking to award contracts to bidders who have substantial industry knowledge and experience in professional auditing & financial services, as well as specialized experience related to the category they are bidding.

To meet the minimum acceptable standard [0%]: Bidder has certified in Exhibit A – Bidder’s Certification that: the Bidder (and/or Bidder’s Principal/Partner(s)) has done business in a related scope of work (professional auditing & financial services) for three years. Bidders who do not meet this minimum acceptable standard will be disqualified from further consideration.

Added value: In the written responses for items A, B, and C, demonstrate added value to the state that exceeds the minimum acceptable standard above by describing examples (previous projects/engagements, budgets, customers/customer-type, challenges, lessons learned, successes, impact/outcome) and years of experience within the stated response limits on the following topics, relating to the scope of work (professional auditing & financial services)):

A. Single audits for 2 CFR 200. Response Limit: 300 words. Begin response below divider line.

MGO has conducted federal compliance audits for nearly 40 years, including large-scale engagements for state and local governments. Our experience with 2 CFR Part 200 (Uniform Guidance) includes audits for entities with federal expenditures exceeding $180 billion, positioning us among the most experienced firms nationally.

Our team has contributed to the development of national audit tools, including the OMB Compliance Supplement, through leadership roles on the AICPA Governmental Audit Quality Center Executive Committee and federal single audit roundtables. This involvement reflects our deep understanding of evolving federal requirements.

We employ a three-phase audit methodology that emphasizes early risk identification and efficient resource allocation.

• Planning: SEFA review, risk assessment, and identification of major programs

• Execution: Internal control testing and compliance procedures

• Reporting: Findings, corrective actions, and communication with stakeholders

To further demonstrate MGO’s ability to successfully complete large federal compliance audits and familiarity with federal programs, the table below identifies select entities by federal expenditures of the most recently completed federal compliance audits.

California Government Federal Expenditures

State Agencies

State of California $181,345,132,318 State Bar of California 28,856,137 Local Governments

City and County of San Francisco 857,480,904 City of Los Angeles 761,125,000 City of Oakland 123,809,342 City of San Diego 334,454,460 City of San Jose 196,868,375 City of Santa Rosa 86,312,359 County of Alameda 517,388,250

© Macias Gini & O’Connell LLP | 19

California Government Federal Expenditures

County of Contra Costa 421,360,721 County of Los Angeles 4,096,801,090 County of Sacramento 724,604,905 County of San Diego 1,233,720,183 County of San Mateo 214,696,932 County of Santa Clara 826,098,897 California Affordable Housing Initiatives, Inc. 805,265,504 San Francisco Housing Authority 416,942,256 Oakland Housing Authority 333,940,000 Santa Clara County Housing Authority 554,956,241

These audits required coordination across decentralized departments and understanding complex systems. Our work has led to strengthened internal controls, improved audit readiness, and reduced findings.

B. Providing an opinion on Statement of Net Position, Statement of Cash Flows, and Statement of Revenues, Expenses and Change in Net…