T2458 Q and A Bid Amendment 2 02.13.23~2.docx

PHILIP D. MURPHY

Governor State of New Jersey

DEPARTMENT OF THE TREASURY

DIVISION OF PURCHASE AND PROPERTY

PROCUREMENT BUREAU

33 WEST STATE STREET

P. O. BOX 230

TRENTON, NEW JERSEY 08625-0230

ELIZABETH MAHER MUOIO

State Treasurer

SHEILA Y. OLIVER

Lt. Governor

AMY F. DAVIS, ESQ.

Acting Director https://www.njstart.gov

February 13, 2023

To: All Interested Bidders

Re: Bid Solicitation # 23DPP00810 T2458 - Auditing Services: Financial Auditing Firms for Using Agencies and NJDEP

Bid Amendment #2

The following constitutes Bid Amendment #2 to the above referenced Bid Solicitation:

· This Bid Amendment extends the Quote Submission due date from February 16, 2023 to March 2, 2023;

· This Bid Amendment includes answers to questions;

· Please note that for all additions, deletions, clarifications and modifications to the Bid Solicitation, please refer to the Revised Bid Solicitation titled, “T2458 Revised Bid Solicitation 02.13.23”, hereafter referred to as the Revised Bid Solicitation;

· 1.4 Order of Precedence of Contractual Terms – revised;

· 3.13.14 Certification of Non-Involvement in Prohibited Activities in Russia or Belarus Pursuant to P.L.2022,C3 – revised;

· 3.23 Financial Capability of Bidder – revised;

· 3.24 State-Supplied Price Sheet Instructions – revised;

· 5.5 Substitution of Staff – revised;

· 7 Modifications to the State of New Jersey Standard Terms and Conditions – addition; and

· 8.14 Poor Performance – revised.

· A revised form packet titled “T2458 Revised Forms Packet 02.13.23” has been updated on the Attachments tab of this Bid Solicitation in NJSTART;

· Bid Solicitation Checklist – updated; and

· Disclosure of Prohibited Activities in Russia/Belarus Form – renamed to Certification Of Non-Involvement In Prohibited Activities In Russia Or Belarus Pursuant To P.L.2022, C3 ; and

· An Optional Pre-Quote Conference was held on December 1, 2022. There were two (2) firms in attendance:

· KPMG LLP; and

· Mercadien P.C. Certified Public Accountants

It is the sole responsibility of the Bidder to be knowledgeable of all of the additions, deletions, clarifications, and modifications to the Bid Solicitation and/or the New Jersey Standard Terms and Conditions relative to this Bid Solicitation as set forth in all Bid Amendments.

All other instructions, terms, and conditions of the Bid Solicitation shall remain the same.

Bid Solicitation # 23DPP00810 T2458 - Auditing Services: Financial Auditing Firms for Using Agencies and NJDEP

Answers to Questions

Where applicable, each question references the appropriate Bid Solicitation section.

Section Reference Question (Bolded) and Answer

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Yes, prior to the Quote Opening Deadline, a Vendor {Bidder} should review the documents comprising the submitted Quote to ensure that all of the required documents have been completed and attached. Oftentimes a Quote is deemed non-responsive because a Vendor {Bidder} fails to attach a required form or attaches a blank form. To review a submitted Quote, a Vendor {Bidder} should log into NJSTART and review each document attached to the Quote submission. Instructions on how to review a submitted Quote can be found in the Quick Reference Guide entitled How to Review a Submitted Quote, which is available on the NJSTART Vendor Support Page under Vendor Reference Guides.

In light of the dangers posed by the COVID-19 virus outbreak and the declaration by the World Health Organization of a global pandemic and Governor Murphy Executive Orders (https://www.state.nj.us/infobank/eo/056murphy/approved/eo_archive.html), which declared both a Public Health Emergency and State of Emergency, please be advised that all Quotes shall be submitted electronically through NJSTART.

As stated in Bid Solicitation Section 2.2, Exceptions to the State of NJ Standard Terms and Conditions (SSTC): "Questions regarding the State of New Jersey Standard Terms and Conditions and exceptions to mandatory requirements MUST be posed during the Electronic Question and Answer period and shall contain the Bidder's suggested changes and the reason(s) for the suggested change(s)."

The Question and Answer Period is for the subject Bid Solicitation, 23DPP00810. The Division is unable to provide the information as requested.

There is no limit to the total awards made for each Group. As stated in Section 1.1 of the Revised Bid Solicitation, it is the intent of the State of New Jersey (State) to award multiple Contracts to those responsible Bidders whose Quotes, conforming to this Bid Solicitation are most advantageous to the State, price and other factors considered.

The Question and Answer Period is for the subject Bid Solicitation, 23DPP00810. The Division is unable to provide the information as requested.

As stated in Revised Bid Solicitation Section 3.22, Experience with Contracts of Similar Size and Scope, for each contract listed, the Bidder should provide two (2) names and telephone numbers of individuals for contracting party.

There is no maximum to the number of references that can be provided. The State makes no representation regarding the number of references that may be contacted during the Quote evaluation process.

No. As specified by Revised Bid Solicitation Section 4.1, Professional Skill Classifications, Contractors must associate each of their personnel assigned to their Contract with one of the following Professional Skill Classifications: Partners, Managers, Senior Accountants, or Staff Accountants. The value and placement of personnel into the listed Professional Skill Classifications should be based on experience and expertise and is to be determined by each Bidder. Professional accounting organizations, such as the American Institute of Certified Public Accountants (AICPA) can provide examples of staffing position traits if the Contractor is in need of direction for classifying a particular employee.

Additionally, Revised Bid Solicitation Section 3.21, Resumes, states that the auditing work to be performed by the Vendors is regulated by multiple governing bodies such as, the U.S. General Accountability Office (GAO), Governmental Accounting Standards Board (GASB) and Financial Accounting Standards Board (FASB). The guidance and technical pronouncements from GAO, GASB and FASB help set the level of performance to be completed equally by all Vendors. The Professional Skill Classifications of Partner and Manager represent managerial skill level positions; while Senior Accountant and Staff Accountant represent field staff. Each Bidder should equate their firm’s internal Professional Skill Classifications into the four (4) categories listed on the price sheets as applicable. The value and placement of the personnel into the listed Professional Skill Classifications should be based on experience and expertise and is to be determined by each Bidder. Professional accounting organizations, such as the American Institute of CPAs (AICPA) can provide examples of staffing position traits if a Bidder is in need of direction for classifying a particular employee.

Yes, as stated in Revised Bid Solicitation Section 3.21, Resumes, each similar Contract should list the name and address of each reference together with a person to contact for a reference check and a telephone number. The Bidder should make an effort to provide an available reference. If a project is considered confidential or if there is no longer a contact person available for that work, details regarding the previous experience may fulfill the requirement.

This is a statewide Contract that is open to all State Agencies, including the New Jersey Department of Environmental Protection, and Cooperative Purchasing Participants.

Using Agencies that have historically used the subject services are detailed below:

· Department of Agriculture;

· Department of Community Affairs;

· Department of Military and Veterans Affairs;

· Division of Management and Budget;

· New Jersey Department of Banking and Insurance;

· Division of Medical Assistance and Health Services; and

· Department of the Treasury.

Please be aware that Using Agencies will utilize this Contract for Engagements on an as needed basis.

As stated in Section 4.2.5 of the Revised Bid Solicitation, an Entrance Meeting will be held between the Contractor and the SCM to discuss in detail the scope and purpose of the Audit. The Contractor shall introduce key staff and discuss in detail the purpose of the Audit, procedures that will be followed, and information required. At a minimum, the Contractor shall be represented by the Partner and the Manager/Supervisor.

Section 4.3.1 outlines the minimum items that will be provided to the Contractor per Engagement. Those items include:

A. Identification of the Auditee;

B. The location of the Auditee’s office where records may be examined;

C. A Conflict of Interest (COI) Certification Form which requests that the Contractor review its client list to determine if there is a potential Conflict of Interest;

D. A list of invoices paid to the Auditee for the specific fiscal year being audited. This list will include Contract numbers if Auditee has performed work under multiple Contracts for NJDEP; and E. A copy of the Contract(s) that the Auditee performed work under and the applicable price schedule(s).

The Contractors will be provided an Audit Completeness Checklist with the scope of work to assist with its preparation for the Financial Viability Determination Report Engagement Pricing.

Revised Bid Solicitation Section 4.1, Professional Skill Classification, specifies that the Contractor must equate its firm’s internal skill classifications into the following four (4) classifications as applicable:

A. Staff Accountant;

B. Senior Accountant;

C. Manager; and D. Partner.

The value and placement of personnel into the listed Professional Skill Classifications should be based on experience and expertise and is to be determined by each Bidder. Professional accounting organizations, such as the American Institute of Certified Public Accountants (AICPA) can provide examples of staffing position traits if the Contractor is in need of direction for classifying a particular employee.

The State does not accept the proposed modification.

The State does not accept the proposed modification. State Confidential Information may only be released for the reasons already enumerated in the Bid Solicitation and the State's Standard Terms & Conditions.

The State does not accept the proposed modification. State Confidential Information may only be released for the reasons already enumerated in the Bid Solicitation and the State's Standard Terms & Conditions.

No, there is no federal funding associated with this procurement.

The State has revised the Bid Solicitation to include a Limitation of Liability. Please see Section 7 of the Revised Bid Solicitation.

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