SATPC0038057 Tab 10 Vendor Questions and Customer Response.pdf

Vendor’s Questions and Customer Response NASA Glenn Exchange Financial Review - RFQ 80NSSC25900077

Vendor 1:

1) Can you provide a copy of the most recent reviewed financial statements? This can be provided once a vendor is awarded.

2) Do you have an es�mate of the amount of hours incurred by the prior auditors? I don’t have an es�mate of the hours, but I can say a�er we provided the ini�al data they asked for, the prior year auditors only had one or two emails of follow-up ques�ons. Then they must account for the �me needed to compile the financial statements and make any correc�ons to their copy we iden�fied.

3) Can you provide the prior year fee? Last year’s fee was $4,100.

4) If adjus�ng journal entries were proposed by the prior auditors, can you please provide a list of entries? No adjus�ng entries were proposed.

5) Can you provide any recommenda�ons made by the prior auditors? No recommenda�ons proposed. Please keep in mind this is only a financial statement review and not a full audit.

6) Please confirm whether the auditor or NASA prepared the financial statements. The auditors prepared the non-profit statements based on the trail balance we provide.

Vendor 2:

1. Evaluation Methodology: Section 5 lists both Best Value and Lowest Price Technically Acceptable as award methodologies. Could you please clarify which evaluation method will be used? Quote evaluation is not by Best Value. RFQ posted on SAM.gov has been corrected to Lowest Price Technically Acceptable.

2. Evaluation Factors and Weighting: Section 5 – Quote Evaluation Criteria does not detail the evaluation factors. Could you please confirm the specific evaluation criteria (e.g., Technical Approach, Past Performance, Price, etc.) and their relative weighting? The quote will be evaluated by Lowest Price Technically Acceptable. The RFQ was modified 04/29/2025 to correct the quote evaluation criteria in the attached RFQ.

3. Proposal Content Requirements:

Could you provide a list of required components for a complete and responsive proposal submission? Consider extending due date with two additional business days to add comments. Required Components: -Licensed Certified Public Accounting firm, -Evidence of Peer Review following Government Auditing Standards, Chapter 5., -Be able to provide all deliverables listed in Statement of Work, -Be able to complete work within timeline stated in Statement of Work,- Follow all requirements, including applicable standards, listed in the Statement of Work

4. Pricing Format:

The RFQ does not include a pricing format. Can you confirm whether a specific price template or cost breakdown is required? Provide a price for the base and each subsequent option year.

5. Incumbent Information:

Is there a current incumbent performing this work? If so, can you please provide the incumbent’s name and the contract value? Yes, there was a prior year FY24 auditor awarded under PO 80NSSC20P1795. The total award value was $20,000 for five years.

6. Prior Year Financial Statements:

Will comparative prior year financial statements be available to the contractor to support the FY25 review? Can you provide a copy of the last issued report? Yes, prior year financial statements will be available for the vendor who is selected for the work. They will be provided after award.

7. Accounting Framework Clarification:

Should the financial review be conducted solely under FASB not-for-profit standards, or are there additional requirements under GAGAS or NASA-specific frameworks? As stated in the Statement of Work, “The review of the NASA Glenn Exchange financial statements will be conducted by a licensed Certified Public Accounting firm, in accordance with Statements on Standards for Accounting and Review Services (SSARS) promulgated by the Accounting and Review Services Committee of the American Institute of Certified Public Accountants (AICPA).” “The contractor is advised that per the Inspector General Act of 1978, as amended, section 4, paragraph (b)(1)(C), directs each Inspector General (IG), with respect to the organization within which the office is established, to take appropriate steps to ensure that any work performed by non-Federal auditors complies with the standards established by the Comptroller General. Therefore, a quality control review may be performed by the NASA IG to ascertain whether this subject audit was performed in accordance with generally accepted government auditing standards (GAGAS) issued by the Comptroller General of the United States. The contractor agrees any costs incurred to support such an audit (if it is performed) will not be separately billed to NASA”

8. GAGAS Applicability:

While a GAGAS quality control review may be conducted, is the review itself required to comply with GAGAS standards in addition to SSARS? Yes, the review is required to comply with GAGAS standards as stated in the Statement of Work, “Therefore, a quality control review may be performed by the NASA IG to ascertain whether this subject audit was performed in accordance with generally accepted government auditing standards (GAGAS) issued by the Comptroller General of the United States.”

9. Submission Format for Deliverables:

Are there any specific formatting requirements or platforms to be used for submission of deliverables, such as the Independent Review Report and the Report of Comments and Recommendations? Deliverables should be provided PDF via email.

10. Access to Exchange Staff:

Will the contractor be able to directly communicate with NASA Exchange staff for the purpose of conducting inquiries as part of the review process? Yes, the selected offeror will communicate directly with the NASA Glenn Exchange Treasurer via email (or phone call if needed).

11. Timing of Record Availability:

When will the FY25 financial records be made available to the selected contractor, and will they be in final form by that time? The FY25 trial balance will be provided mid-November.

12. Peer Review Evidence:

Will a peer review acceptance letter suffice for compliance, or is the full peer review report required? Please provide the peer review report as outlined in Government Auditing Standards 5.186-187