State of Nebraska Department of Administrative Services

Solicitation Number: 124469 O5

Request for Proposal for Services Contract

Engagement Shareholder: Thomas Howell Ferguson P.A.

2615 Centennial Blvd., Ste. 200

Tallahassee, FL 32308

(P) 850.668.8100 | (F) 850.668.8199

Ben A. “Steve” Stevens III, CPA Shareholder

(P) 850.554.1034 (E) sstevens@thf-cpa.com

March 3, 2026

Table of Contents

Content by Section

Table of Contents

Attachment A: Bidder Questionnaire

1.1: Bidder Identification and Information 1.2: Financial Statements 1.3: Change of Ownership 1.4: Office Location 1.5: Relationships with the State 1.6: Bidder’s Employee Relations to the State 1.7: Contract Performance 1.8: Summary of Bidder’s Corporate Experience 1.9: Subcontractos

Technical Response

2.1: Process for Providing PA Technical Services 2.2: Process for Providing IA Technical Services 2.3: Process for Providing HMGP Technical Services

Hourly Rates

Appendix A: Letter of Financial Health

Appendix B: Resumes

Required Forms

Terms and Conditions Vendor Duties Payment Contractual Agreement Form

Page

Attachment A Bidder Questionnaire

RFP 124469 O5

Bidder Name: Thomas Howell Ferguson P.A.

Bidder should provide a response to all questions in this attachment to meet the requirements of the

RFP.

CORPORATE OVERVIEW

1.1

BIDDER IDENTIFICATION AND INFORMATION

a. The bidder should provide the full company or corporate name, address of the company's headquarters, entity organization (corporation, partnership, proprietorship), state in which the bidder is incorporated or otherwise organized to do business, year in which the bidder first organized to do business and whether the name and form of organization has changed since first organized.

Response:

Thomas Howell Ferguson P.A., hereafter referred to as THF, is a Florida S Corporation with our headquarters located at 2615 Centennial Boulevard, Suite 200, Tallahassee, Florida 32308. We are incorporated in the State of Florida and have been continuously organized and operating since June 1993. Since our incorporation, we have maintained the same legal name and form of organization. We have operated under consistent leadership and ownership since our formation and remain in good standing in the State of Florida.

1.2

FINANCIAL STATEMENTS

The bidder should provide financial statements applicable to the firm. If publicly held, the bidder should provide a copy of the corporation's most recent audited financial reports and statements, and the name, address, and telephone number of the fiscally responsible representative of the bidder’s financial or banking organization.

If the bidder is not a publicly held corporation, either the reports and statements required of a publicly held corporation, or a description of the organization, including size, longevity, client base, areas of specialization and expertise, and any other pertinent information, should be submitted in such a manner that solicitation evaluators may reasonably formulate a determination about the stability and financial strength of the organization. Additionally, a non-publicly held firm should provide a banking reference.

The bidder must disclose any and all judgments, pending or expected litigation, or other real or potential financial reversals, which might materially affect the viability or stability of the organization, or state that no such condition is known to exist.

The State may elect to use a third party to conduct credit checks as part of the corporate overview evaluation.

Response:

See Appendix A – Letter of Financial Health

1.3

CHANGE OF OWNERSHIP

If any change in ownership or control of the company is anticipated during the twelve (12) months following the solicitation response due date, the bidder should describe the circumstances of such change and indicate when the change will likely occur. Any change of ownership to an awarded bidder(s) will require notification to the State.

Response:

We do not anticipate any change in ownership or control of THF during the twelve months following the solicitation response due date. Our ownership structure and leadership are stable, and no circumstances exist that would result in a transfer of ownership or change in control during this period. Should any change occur after the award, we understand that notification to the State would be required in accordance with the solicitation requirements.

1.4

OFFICE LOCATION

The bidder’s office location responsible for performance pursuant to an award of a contract with the State of Nebraska should be identified.

Response:

2615 Centennial Boulevard, Suite 200, Tallahassee, FL 32308

1.5

RELATIONSHIPS WITH THE STATE

The bidder should describe any dealings with the State over the previous ten (10) years. If the organization, its predecessor, or any Party named in the bidder’s solicitation response has contracted with the State, the bidder should identify the contract number(s) and/or any other information available to identify such contract(s). If no such contracts exist, so declare.

Response:

No contracts exist.

1.6

BIDDER'S EMPLOYEE RELATIONS TO STATE

If any Party named in the bidder’s solicitation response is or was an employee of the State within the past twelve (12) months, identify the individual(s) by name, State agency with whom employed, job title or position held with the State, and separation date.

If no such relationship exists or has existed, so declare.

If any employee of any agency of the State of Nebraska is employed by the bidder or is a subcontractor to the bidder, as of the due date for solicitation response submission, identify all such persons by name, position held with the bidder, and position held with the State (including job title and agency). Describe the responsibilities of such persons within the proposing organization. If, after review of this information by the State, it is determined that a conflict of interest exists or may exist, the bidder may be disqualified from further consideration in this solicitation. If no such relationship exists, so declare.

No such relationship exists.

1.7

CONTRACT PERFORMANCE

If the bidder or any proposed subcontractor has had a contract terminated for default during the past ten (10) years, all such instances must be described as required below. Termination for default is defined as a notice to stop performance delivery due to the bidder’s non-performance or poor performance, and the issue was either not litigated due to inaction on the part of the bidder or litigated and such litigation determined the bidder to be in default.

It is mandatory that the bidder submit full details of all termination for default experienced during the past ten (10) years, including the other Party's name, address, and telephone number. The response to this section must present the bidder’s position on the matter. The State will evaluate the facts and will score the bidder’s solicitation response accordingly. If no such termination for default has been experienced by the bidder in the past ten (10) years, so declare.

If at any time during the past five (5) years, the bidder has had a contract terminated for convenience, non-performance, non-allocation of funds, or any other reason, describe fully all circumstances surrounding such termination, including the name and address of the other contracting Party.

Response:

Prime: THF has never had any contract terminated for default within the past ten years.

Subcontractor: Sikich has never had any contract terminated for default within the past 10 years.

1.8

SUMMARY OF BIDDER’S CORPORATE EXPERIENCE

The bidder should provide a summary matrix listing the bidder’s previous projects similar to this Solicitation in size, scope, and complexity. The State will use no more than three (3) narrative project descriptions submitted by the bidder during its evaluation of the solicitation response.

The bidder should address the following:

i. Provide narrative descriptions to highlight the similarities between the bidder’s experience and this Solicitation. These descriptions should include:

a) The time period of the project,

b) The scheduled and actual completion dates,

c) The bidder’s responsibilities,

d) For reference purposes, a customer name (including the name of a contact person, a current telephone number, a facsimile number, and e-mail address); and

e) Each project description should identify whether the work was performed as the prime Vendor or as a subcontractor. If a bidder performed as the prime Vendor, the description should provide the originally scheduled completion date and budget, as well as the actual (or currently planned) completion date and actual (or currently planned) budget.

ii. Bidder and Subcontractor(s) experience should be listed separately. Narrative descriptions submitted for Subcontractors should be specifically identified as subcontractor projects.

iii. If the work was performed as a subcontractor, the narrative description should identify the same information as requested for the bidders above. In addition, subcontractors should identify what share of contract costs, project responsibilities, and time period were performed as a subcontractor.

THF Experience:

1. Florida Division of Emergency Management

a) Time Period of Project:

b) Bidder’s Responsibilities:

Disaster Recovery Assistance - $2.3 Billion.

Since 2017, THF has supported FDEM with comprehensive Public Assistance grant management services related to Hurricanes Irma, Matthew, Michael, Hermine, Sally, Dorian, and others. Our team has led efforts across North and Northwest Florida counties under a Statewide Contract, providing critical support in damage assessments, project worksheet development, grant tracking, closeouts, and appeals. We’ve have managed $2.3 billion in public assistance payouts to date across over 5,000 unique projects. Services include compliance monitoring, financial documentation review, subgrant agreement processing, and close coordination with Government Authorized Representatives (GARs) to maintain federal and state regulatory alignment across all phases of recovery. From pre-event assessments of critical policies and documentation procedures to damage assessment and PW development to close-outs and appeals, we have staff with the experience and knowledge necessary to provide the highest quality service to the client.

c) Contact Person: Kevin Guthrie, Executive Director Phone Number: 850.815.4000 Facsimile (Fax) Number: N/A Email Address: kevin.guthrie@em.myflorida.com

d) THF is the Prime Vendor

Project Name State Date Scheduled Completion Date Actual Completion Date

Hurricane Hermine 2016 2020 2020

Hurricane Matthew 2016 2020 2020

Hurricane Irma 2017 November 2026 Ongoing

Hurricane Michael 2018 November 2026 Ongoing

Hurricane Dorian 2019 November 2025 June 30, 2025

2. Florida Division of Military Affairs (FDMA)

a) Time Period of Project: December 2019 – Present

b) Scheduled Completion Date: 2028

Actual Completion Date: Ongoing

c) Bidder’s Responsibilities: ...

Pre-Audit Services for FEMA Reporting for Hurricane Michael, Dorian, Sally, Ian, Nicole, and all COVID-19-related disasters - $74 Million.

Since 2019, THF has provided pre-audit support services to the Florida Division of Military Affairs (DMA) for FEMA Public Assistance (PA) funding related to multiple federally declared disasters, including Hurricanes Michael, Dorian, Sally, Ian, Nicole, and all COVID- 19-related events. This work included the full lifecycle management of FEMA project worksheets (PWs), obligation tracking, and documentation support for compliance with FEMA regulations.

THF conducted comprehensive reviews of project files to identify and resolve potential eligibility or documentation issues prior to audit, maintaining the integrity of submissions, and minimizing financial risk to the state. This involved close coordination with FEMA and state counterparts, interpretation of FEMA PA guidance, and the preparation of audit-ready documentation packages for all disaster-related costs.

Through this engagement, THF successfully recovered $17 million in previously disallowed or questioned costs by FEMA, demonstrating the firm’s expertise in eligibility analysis, cost justification, and regulatory compliance. This past performance highlights THF’s ability to support large-scale, multi-disaster recovery operations through proactive and strategic FEMA PA program management.

d) Contact Person: John McAlpine – Finance Director

Phone Number: 904.823.0203 Facsimile (Fax) Number: N/A Email Address: john.m.mcalpine3.nfg@army.mil

e) THF was the Prime Vendor

3. Florida Department of Commerce (FKA Florida Department of Economic Opportunity)

a) Time Period of Project: 2019 - 2021

b) Scheduled Completion Date: 2021

Actual Completion Date: 2021

c) Bidder’s Responsibilities:

Hurricane Michael devastated the panhandle in 2018, and many people were left with home damage that still affects them today.

The Department of Economic Opportunity and The United States Department of Housing and Urban Development did their part in helping these individuals return to normal. While this program was going on, THF came in to help assist with the process side of things. THF teamed up with local community action agencies to deliver the highest quality of help being administered. One of the ways THF helped was by creating a streamlined process to review over-$20k requests. Many applicants to the program had expensive quotes, which the community action agencies needed approval through DEO to pursue. Instead of bombarding DEO with every over-$20k request, THF reviewed all those applications and recommended how to proceed.

THF conducted bi-weekly calls with the community action agencies to remain current with all activities. THF conducted bi-weekly meetings with DEO as well to relay pertinent information. THF would make recommendations based on the data provided by the community action agencies. THF conducted site inspections throughout the program. These were randomly selected applicants, and THF would review the application and all corresponding documents and include a site visit to confirm work had been completed. At the end of the program, THF included a closeout report reviewing the entire program.

d) Contact Person: Frankie Hernandez Phone Number: 850.245.7470 Facsimile (Fax) Number: N/A Email Address: Frankie.Hernandez@deo.myflorida.com

e) THF was the Prime Vendor

Subcontractor (Sikich) Experience:

1. California Governor’s Office of Emergency Services (Cal OES)

a) Time Period of Project: February 2020 – April 2024

b) Scheduled Completion Date: 2024

Actual Completion Date: 2024

c) Bidder’s Responsibilities:

Recovery Grants Management System Modernization (Cal OES Engage) Performed a multi-departmental programmatic and technical transformation of Recovery grants programs, including State and Federal Public Assistance and Federal Hazard Mitigation. The team architected, designed, developed, and implemented multiple GMS and accounting applications to manage state and federal funding within a single Salesforce enterprise environment. Project activities included conducting human-centered design efforts to ensure internal user, external customer, and business needs were well-understood, documented, and turned into a valuable piece of software to address legacy challenge and pain points.

Delivery of services included re-engineering internal business procedures, improving external agency coordination and communication processes, and the GMS applications to optimize and streamline service delivery.

Cal OES as a recipient and local jurisdictions as subrecipients now had a single system to manage all recovery grants, which today handles $15 billion in funds under active management. This provided many benefits to all agencies, including:

• Improved external agency coordination and communication

• Reduced staff labor hours in producing federal reporting requirements

• Improved accuracy and reliability of reporting

• Enabled Cal OES supervisors to properly manage staff workloads

• Provided full transparency to applicants/subrecipients of grant awards

• Enabled seamless interaction of subrecipients and Cal OES via a correspondence module that tracked communication (e.g., RFIs, time extension requests, budget modifications).

d) Contact Person: Ravi Bhadana - Enterprise Applications & Solutions Manager Phone Number: 916.716.5155 Facsimile (Fax) Number: N/A Email Address: ravi.bhadana@caloes.ca.gov

e) Sikich was the Prime Vendor

2. California Wildfire Mitigation Program (CWMP)

a) Time Period of Project: June 2021 – January 2022

b) Scheduled Completion Date: 2022

Actual Completion Date: 2022

c) Bidder’s Responsibilities: ...

California Wildfire Mitigation Program (CWMP) GMS Implementation The California Wildfire Mitigation Program (CWMP) is a joint powers authority program launched between Cal OES and CAL FIRE to provide cost-effective wildfire structure hardening and retrofitting that creates fire-resistant homes, businesses, and public buildings. Sikich implemented a complete end-to-end grants management system for the pilot launch of the CWMP in three California counties. The team architected, developed, and implemented a Homeowner Portal, County staff Portal, and Internal Management applications for both Cal OES and FEMA staff.

Delivery of services also included conducting human-centered design to define business processes and workflows;

developing program documentation; and developing and delivering training.

Sikich successfully delivered the project on time and within budget. The CWMP GMS facilitated a positive pilot launch of the program, which continues to this day as Cal OES further expands CWMP funding opportunities to new counties across the state.

d) Contact Person: J. Lopez – Executive Director Phone Number: 916.291.7159 Facsimile (Fax) Number: N/A Email Address: JosedeJesus.Lopez@caloes.ca.gov

e) Sikich was the Prime Vendor

3. Santa Cruz County, California

a) Time Period of Project: 2024 - Ongoing

b) Scheduled Completion Date:

Actual Completion Date: Ongoing

c) Bidder’s Responsibilities:

Disaster Recovery Management Services Sikich provides comprehensive disaster response and recovery services, including project management, damage assessments, state and federal grant management and compliance, technical assistance, appeals and close-outs, process improvements, and staff augmentation to support the County.

Sikich initiated the engagement through a muti-week on-site discovery period, conducting interviews with County staff across many departments. This work culminated in a Disaster Recovery Analysis Report which highlighted legacy challenges and provided pre-disaster, response, and post-disaster and recovery process improvement recommendations to maximize state/federal grant reimbursement.

• Transition Processes. Developing and implementing improved processes for transitioning cost information from the response to recovery phase.

• Grant Compliance. Ensuring compliance with local, state, and federal grant requirements, including without limitations environmental and historic preservation permitting.

• Technical Assistance. Provide technical assistance and policy expertise on response and recovery programs.

• Appeals and Close-Outs. Develop and submit appeals, close-outs, reconciliations, and audit responses.

• Process Improvements. Providing recommendations for process improvements to maximize reimbursement.

d) Contact Person: David Reid – Director, Office of Response, Recovery & Resilience Phone Number: 831.454.3407 Facsimile (Fax) Number: N/A Email Address: David.Reid@santacruzcountyca.gov

e) Sikich was the Prime Vendor

1.9

SUBCONTRACTORS

If the awarded bidder(s) intends to subcontract any part of its performance hereunder, the awarded bidder(s) should provide:

i. name, address, and telephone number of the subcontractor(s),

ii. specific tasks for each subcontractor(s),

iii. percentage of performance hours intended for each subcontract; and

iv. total percentage of subcontractor(s) performance hours.

Response:

i. Name: Sikich Address: 1415 West Diehl Road, Suite 400

Naperville, IL 60563 Telephone Number: 310.953.9163

ii. Specific Tasks: Brad Harrelson will be filling the position of Senior Debris Specialist. Ed Westfall will be filling the position of Senior Advisor of Hazard Mitigation Assistance.

iii. Total Percentage of Subcontractor Performance Hours: 15% – 20%

See Appendix B – Personnel Resumes

TECHNICAL RESPONSE

2.1

Describe bidder’s process for providing PA technical services.

The bidder should address the following:

i. Bidder’s process for reviewing projects for sub-recipients not yet obligated by FEMA

ii. Bidder’s process for reviewing projects for sub-recipient(s) after obligation to ensure eligible payments made to sub-recipient(s) and smooth closeout process

iii. Bidder’s process for working with sub-recipients to ensure needs of project are met (Please provide at least one narrative description of previous work with a sub-recipient)

Response:

THF's Public Assistance Approach

THF will provide access to public assistance, emergency management, and finance professionals. Our team brings continuity from day one to project closeout. Through our experience with federal grant and program requirements, our consultant's point of view will offer unique insights into the causes and solutions to grant management processes. Preparing project worksheets and gathering the corresponding backup documentation is vital to verifying that communities quickly recover from disaster events. Our PA professionals will provide you with a category-specific checklist that will assist in gathering the documentation required to substantiate costs. THF employees are committed to promptly responding to all communication within 24 hours. The availability of the primary contact will be adjusted according to the State’s needs. Additionally, the hours of each team member will vary significantly, depending on the severity of the emergency or disaster. Please note that consultant time must be attributable to a declared emergency and must be eligible to qualify for reimbursement under a PA grant unless otherwise requested by the State.

A key part of our efforts, from initial project development, monitoring, and inspections to final closeouts, will be the documentation of administrative costs under the Federal Emergency Management Agency (FEMA) Direct Administrative Costs (DAC) program. Our staff will utilize our experience and systems to document both direct and indirect costs. Our THF team has developed nearly 500 DAC projects totaling over $57 million in reimbursements. THF will use this experience to verify that you are able to claim as much DAC as possible to minimize your financial exposure. Large and small projects go through a similar process.

Section 1 – Project Initiation & Planning

Upon award notification, THF will schedule a project kickoff meeting to address each eligible project's specific needs and identify key stakeholders. During this meeting, THF and State leadership will review essential disaster-related information, gather necessary documentation, and develop a comprehensive project plan.

Key Deliverables:

• Assign a dedicated Project Manager – Full-time presence and accessibility

• Deploy specialized teams – Subject matter experts aligned with project categories

• Establish project controls – Project plan, status reports, and time tracking for complete oversight

• Develop a communications plan – Clear channels for all stakeholders

• Assess disaster impact – Comprehensive review of infrastructure, personnel, and operational effects

Section 2 – Compliance and Documentation

THF maintains full compliance with federal, state, and local regulations while adhering to grant assistance program guidelines. Our project management team follows the FEMA Public Assistance Program and Policy Guide (PAPPG) FP104-009-2 to maximize reimbursement and minimize disallowances, as well as the guidelines provided in 2 CFR 200 Uniform Guidance.

Initial Process - THF will assist the State in submitting the Request for Public Assistance (RPA) through the Grants Portal by FEMA's established deadline. Project teams will develop damage assessments and prepare Project Worksheets for both Emergency and Permanent Work, carefully observing the period of performance requirements and declaration/incident period dates.

Emergency Work (Categories A&B) - Our specialized teams will maximize allowable cost expenditures at 100% cost share for:

• Category A (Debris Management): Review and validate load tickets, cut and toss operations, and properly distinguish between public and private debris

• Category B (Emergency Protective Measures): Gather and validate labor hours, contracted work, and materials using FEMA workbook tools

Permanent Work (Categories C-G) - THF deploys teams with expertise in 2 CFR 200 regulations to:

• Review solicitations for compliance

• Distinguish between emergency purchases and exigent circumstances

• Manage Environmental Planning and Historic Preservation (EHP) requirements

• Address the Essential Elements of Information (EEI) for the project worksheet formulation

• Navigate the Grants Portal for Requests for Information

• Perform cost analyses for future work

• Handle the formation of projects through coordination with the PDMG

Section 3 – Project Execution & Obligation

Our Multi-Phase Approach

1) Planning Phase

• Analyze project worksheet data to establish the optimal course of action

• Develop strategies to maximize funding while maintaining compliance

• Create a timeline for expedited reimbursement

2) Documentation Review

• Perform 100% validation and verification of all documentation

• Align with state guidance and federal PAPPG requirements

• Organize materials for clear expense justification

Project Execution

1) Emergency Work Projects:

• Package documentation during project worksheet creation

• Submit completed projects as Requests for Reimbursement (RFR) upon state approval

• Process direct payments through the Nebraska PA system

2) Permanent Work Projects:

• Coordinate with assigned state and federal representatives

• Secure the required documentation before work deadlines

• Submit time extensions or amendments as needed with proper justification

• Process scope rewrites or cost changes through the Nebraska PA

3) Field Work and Finalization

• Conduct field visits to collect final project data

• Retrieve sufficient backup documentation per federal and state requirements

• Upload organized documentation to the Grants Portal and Nebraska PA

• Issue Validation Request for Information forms for any additional needs

• Categorize expenses by cost area to confirm proper fund expenditure

• Prepare comprehensive packages for the RFR process

• Complete Quarterly Reports

• Assist with TEX and AMDTS, as necessary

Quality Assurance - All documentation undergoes a thorough review to make certain that expenses are clearly outlined, properly categorized, and ready for reimbursement processing, maintaining full compliance with applicable laws and grant provisions.

Section 4 – Reimbursement Processing and State Validation

Following documentation validation, THF creates audit-ready packages for upload into the Nebraska PA system. Our team manages the entire reimbursement lifecycle, creating a smooth process through all required stages.

Process Management

• Submit RFR packages through the Nebraska PA system

• Navigate five RFR workflow steps in coordination with the state and FEMA

• Progress through the ten PA Payable steps for complete processing

• Address information requests promptly to avoid delays

• Resolve validation challenges with stakeholder communication and solutions

• Track reimbursements through the final payable step for State payment

Support Services

• Continuous liaison with state and FEMA representatives

• Real-time issue resolution and stakeholder updates

• Documentation of all communications and resolutions

• Assistance with project and account closeout upon reimbursement completion

PA Payable Workflow Steps

1) Grant Manager Creation

2) Program Review

3) GAR Review

4) Payment Package Prepared

5) Payment package Delivered to Finance

6) Finance Review

7) State Comptroller Processing & Approval

8) Approved by State Comptroller

9) Payment Reconciliation

Section 5 – Project Closeout and Final Reconciliation

Upon completion of the payable process, THF guides the State through comprehensive project closeout procedures, meeting all requirements for final account settlement.

Final Inspection Process - Project Closeout

• Conduct Final Inspection Reports (FIR) for each project

• Collaborate with state officials to complete inspection requirements

• Advise on critical closeout items to prevent delays

• Process approved overruns when FIR reaches Nebraska PA

• Confirm project closure at Nebraska PA

• Complete small project netting for small project closeout

Account Closeout Management

• THF assists the State through all Nebraska PA account closeout steps, including:

• Appeals processing when necessary

• Overrun verification and reimbursement

• Final reconciliation of all project accounts

• Complete documentation review

• Request account closeouts from the FDEM Grant Manager

PA Large Project Closeout Workflow Steps:

1) Subrecipient Request

2) Final Inspection

3) Routing FIR

4) Subrecipient Review

5) Grant Manager Review

6) Programmatic & Insurance Review

7) SPAO Review

8) Prepare Correspondence

9) Route Correspondence

10) Awaiting FEMA Determination

11) FEMA Determination

12) Notify Applicant

13) Financial Reconciliation

14) Project Closeout

Compliance and Documentation Standards - State reimbursements require strict adherence to documentation and accounting standards.

THF provides:

1) Cost Validation:

• All claimed costs are appropriately accounted for and supported

• Costs align with approved project worksheets

• Documentation meets audit requirements

• Expenses are reasonable and allowable

2) Common Audit Issues Addressed:

• Missing or incomplete documentation

• Unsigned invoices or supporting materials

• Inadequate cost reconciliation with accounting systems

• Project duplication of benefits risk

3) Financial Management:

• Project-specific tracking: Separate recording for each grant to prevent benefit duplication

• System integration: Proper interface between grant awards and payment processing

• Cross-funding analysis: Track recovery costs across all funding opportunities

• Supplemental funding identification: Maximize available resources while maintaining compliance

This systematic approach maximizes reimbursement while maintaining full compliance with federal, state, and local requirements.

Narrative Description:

Florida Division of Military Affairs (FDMA) THF has supported the Florida Department of Military Affairs since December 2019 by providing specialized pre-audit services focused on FEMA Public Assistance reporting. The $75 million engagement, invoiced monthly based on the federal management cost percentage, covers disaster activity related to Hurricane Michael, Hurricane Dorian, Hurricane Sally, Hurricane Ian, Hurricane Nicole, and all COVID-19-related disasters. THF’s role centers on strengthening oversight and compliance across Public Assistance-funded projects statewide.

Within the Public Assistance framework, THF assists with the review of disaster-related Project Worksheets and project obligations, applying 2 CFR 200 and FEMA’s Public Assistance Program and Policy Guidance to evaluate eligibility, cost reasonableness, and documentation sufficiency. The team conducts detailed pre-audit reviews to identify discrepancies, address compliance gaps, and support accurate reporting before and after obligation. This process reinforces adherence to federal requirements and reduces the likelihood of future disallowances.

Through its Public Assistance-focused support, THF has helped recover $17 million in previously disallowed FEMA costs to date. By aligning financial review practices with FEMA regulations and Public Assistance policy, THF enhances accountability, protects federal funding streams, and supports applicants across Florida as they navigate complex disaster recovery requirements.

Hernando County, Florida In 2024, Hernando County faced back-to-back disasters as Hurricane Helene (DR-4828) and Hurricane Milton (DR-4834) caused widespread damage and significant recovery costs. To support the County’s financial recovery, THF provided comprehensive guidance through the FEMA Public Assistance program, working across nearly 20 departments to document and submit eligible expenses. Claims were managed across Categories A (Debris Removal), B (Emergency Protective Measures), C (Roads and Bridges), E (Buildings and Equipment), and G (Parks and Recreational Facilities), with coordination spanning Fire, Public Works, Utilities, Parks and Recreation, and other key divisions.

THF served as the central liaison between Emergency Management and department leadership, keeping communication aligned while two federal disaster declarations were active simultaneously. The team compiled and reviewed timesheets, equipment logs, contracts, and invoices, evaluating each cost for FEMA eligibility prior to submission. County policies and procedures were analyzed against federal requirements, including 2 CFR 200 and FEMA’s Public Assistance Program and Policy Guide, strengthening compliance and positioning the County for maximum eligible reimbursement. THF also managed FEMA’s Grants Portal in its entirety—developing Damage Inventories, preparing and updating Project Worksheets, organizing documentation, and responding to Requests for Information with structured, audit-ready materials.

Through this coordinated public assistance effort, Hernando County submitted five Project Worksheets for Category A, 24 for Category B, and 26 across Categories C through G, totaling approximately $22 million in FEMA Public Assistance funding. By streamlining documentation, maintaining regulatory alignment, and reducing administrative strain on County staff, THF helped accelerate reimbursement and supported the community’s financial recovery during a critical period.

Baker County, Florida Beginning in 2025, Baker County engaged THF to support recovery efforts following Tropical Storm Debby (DR-4806) and Hurricane Helene (DR-4828). Through the FEMA Public Assistance program, THF is managing Category B (Emergency Protective Measures), Category C (Roads and Bridges), and Category Z (Management Costs) claims across departments including Fire, Public Works, and the Sheriff’s Office. The team prepares and validates force account labor, equipment, and materials documentation—reviewing timesheets, equipment logs, and invoices to confirm compliance with FEMA eligibility standards before submission.

THF also oversees all technical components within FEMA’s Grants Portal, finalizing Damage Inventories, updating Project Worksheets, uploading cost summaries, and maintaining organized records throughout the review process. When Requests for Information are issued, THF works directly with FEMA representatives to provide clear project narratives and detailed justifications that support the County’s claims. To date, this effort has resulted in submissions totaling $119,708.97 across two Project Worksheets for Category B, $4,231,782.99 across five Project Worksheets for Category C, and $3,390.68 for Category Z—bringing total FEMA Public Assistance funding to $4,354,882.64.

Beyond immediate reimbursement, THF is partnering with Baker County to advance long-term mitigation planning aimed at reducing future disaster impacts. Working alongside engineers and technical specialists, THF is identifying and scoping flood reduction projects, documenting infrastructure resilience initiatives, preparing mitigation grant applications, and addressing vulnerabilities revealed by both storms. By combining active recovery management with forward-looking mitigation strategy, THF is helping the County obligate eligible funding quickly while building a stronger foundation for future resilience.

2.2 Describe bidder’s process for providing IA technical services.

Response:

Sikich’s Individual Assistance Approach:

Sikich’s approach to helping jurisdictions establish and operate Individual Assistance (IA) programs begins with standing up a clear, compliant program framework that aligns federal Stafford Act requirements with applicable state authorities and policies. We work collaboratively with leadership to define program objectives, eligibility criteria, governance structures, and internal controls, ensuring that program design balances speed of assistance delivery with accountability. Our teams help jurisdictions translate statutory and regulatory requirements into practical operating procedures, forms, and guidance that frontline staff and applicants can easily understand and apply, reducing ambiguity and minimizing the risk of improper payments while supporting equitable access to assistance.

Once the program framework is established, Sikich supports operational execution through scalable staffing, process optimization, and technology enablement. We assist with intake and application workflows, applicant communication strategies, case management processes, and quality assurance protocols to ensure consistent and timely determinations. Our approach emphasizes surge‑ready staffing models and role clarity so jurisdictions can rapidly scale operations during peak demand without sacrificing program integrity.

Where appropriate, we help jurisdictions assess and implement technology solutions—such as case tracking, document management, and reporting tools—to improve throughput, transparency, and real‑time visibility into program performance.

Throughout program operations and closeout, Sikich remains focused on compliance, documentation, and long‑term sustainability. We support jurisdictions with ongoing monitoring, appeals management, financial reconciliation, and audit readiness to ensure that IA programs withstand federal or state oversight. As the program winds down, we assist with closeout planning, records retention, and after‑action reviews that capture lessons learned and inform future disaster readiness. This end‑to‑end approach helps jurisdictions not only deliver timely assistance to survivors, but also emerge with stronger, more resilient IA capabilities for future events.

2.3

Describe bidder’s process for providing HMGP technical services.

The bidder should address the following:

i. Bidder’s process to review applications for eligibility and completeness to FEMA approval

ii. Bidder’s process for reviewing projects for sub-recipient(s) after obligation to ensure eligible payments made to sub-recipient(s) and smooth closeout process

iii. Bidder’s process for working with sub-recipients to ensure needs of project are met (Please provide at least one narrative description of previous work with a sub-recipient)

Response:

THF’s HMA Grant Management Approach

THF will provide access to hazard mitigation, emergency management, and finance professionals with deep expertise in FEMA's Hazard Mitigation Assistance (HMA) programs. Our team brings continuity from sub-application development through grant closeout. Through our experience with federal grant and program requirements, our consultants offer unique insights into successful mitigation project development and management.

Our HMA professionals specialize in the full lifecycle of mitigation grants, including HMGP (Hazard Mitigation Grant Program), BRIC (Building Resilient Infrastructure and Communities), FMA (Flood Mitigation Assistance), and Swift Current programs. THF employees are committed to promptly responding to all communication within 24 hours. The availability of the primary contact will be adjusted according to the State’s needs.

Section 1 – Project Initiation & Sub-Application Development

Upon task order assignment, THF will coordinate with the State to identify mitigation priorities, potential subrecipients, and eligible projects.

Our team manages the critical front-end process of developing competitive sub-applications that meet all HMA program requirements.

Sub-Application Intake and Screening:

• Conduct initial eligibility screening for potential subrecipients and projects

• Verify NFIP (National Flood Insurance Program) participation status for communities

• Confirm project alignment with FEMA-approved Local Mitigation Strategy (LMS) or State Hazard Mitigation Plan

• Review repetitive loss and severe repetitive loss property data for FMA eligibility

• Assess project feasibility and cost-effectiveness potential

Sub-Application Development

• Prepare complete sub-application packages in FEMA GO and/or DEMES

• Develop detailed project scopes of work with engineering cost estimates

• Compile required supporting documentation (property records, flood maps, historical damage data)

• Draft project narratives demonstrating hazard risk reduction and community benefit

• Coordinate with subrecipients to obtain necessary certifications and authorizations

• Submit sub-applications through appropriate state and federal portals by program deadlines

Key Deliverables

• Eligibility determination memoranda for each potential project

• Complete sub-application packages ready for the State and FEMA review

• Sub-application tracking logs in DEMES and Mitigation.org

• Subrecipient communication documentation

Section 2 – Technical Review & BCA Development

THF provides comprehensive technical support to make certain that the sub-applications meet FEMA's rigorous review standards. Our team specializes in Benefit-Cost Analysis (BCA) development and Environmental and Historic Preservation (EHP) compliance—two critical elements that determine project approval.

Benefit-Cost Analysis (BCA) - FEMA requires a BCA, demonstrating that project benefits exceed costs (BCR ≥ 1.0) for most HMA projects.

THF provides:

• BCA development using FEMA BCA Toolkit (Version 6.0 and current versions)

• Data collection for structure values, damage history, and hazard frequency

• Analysis methodology selection (property-level, area-level, or statistical)

• Documentation of assumptions and data sources for FEMA review

• BCA revision and defense during FEMA technical review

• Pre-calculated benefits coordination for eligible project types

Environmental and Historic Preservation (EHP) Compliance - All HMA projects require EHP review under NEPA, NHPA, and other federal environmental laws. THF supports:

• Preparation of EHP review materials and project location data

• Coordination with SHPO (State Historic Preservation Office) for Section 106 compliance

• Wetlands, floodplains, and endangered species impact assessments

• Development of EHP conditions and mitigation measures

• Response to FEMA EHP requests for information

Technical Quality Review

• Review engineering studies and cost estimates for accuracy and completeness

• Verify compliance with FEMA HMA Guidance and current program NOFOs

• Identify and resolve technical deficiencies before FEMA submission

• Coordinate with the State program staff on application ranking and prioritization

Section 3 – Grant Award & Project Execution

Following the FEMA award, THF supports the State and subrecipients through grant execution. This phase requires careful coordination to verify that projects proceed on schedule while maintaining compliance with all federal requirements.

Award Processing and Agreement Execution

• Review FEMA award terms and conditions for each approved project

• Assist the State in developing subrecipient agreements incorporating federal requirements

• Coordinate subrecipient award acceptance and agreement execution

• Establish project-specific tracking in DEMES and Mitigation.org

• Develop Subrecipient Management Cost (SRMC) workbooks for management cost tracking

Project Implementation Support

• Monitor subrecipient procurement for 2 CFR 200 compliance

• Review of construction contracts and professional services agreements

• Track project milestones against the period of performance deadlines

• Coordinate site visits and progress inspections

• Verify EHP condition compliance during construction

• Document project progress with photos, reports, and milestone certifications

Grant Modifications and Amendments

• Prepare and submit Period of Performance (POP) extension requests

• Process scope change requests and cost adjustments

• Coordinate budget revisions and de-obligation/re-obligation of funds

• Respond to FEMA requests for information during project execution

Section 4 – Monitoring & Quarterly Reporting

Active HMA grants require ongoing monitoring and regular reporting to FEMA. THF provides comprehensive support to verify that the State maintains compliance and keeps projects on track for successful completion.

Quarterly Progress Reports (QPRs) - FEMA requires quarterly reporting for all open HMA grants. THF manages the QPR process:

• Collect project status updates from subrecipients on established schedules

• Prepare and submit QPRs through FEMA GO by quarterly deadlines

• Document project milestones, expenditures, and completion percentages

• Identify and report project delays, challenges, or issues requiring FEMA attention

• Maintain QPR tracking logs to verify that no grants are missing reporting deadlines

Financial Monitoring and Drawdowns

• Process reimbursement requests from subrecipients

• Review invoices and supporting documentation for allowability and allocability

• Prepare federal drawdown requests through FEMA payment systems

• Track grant balances and expenditure rates against project timelines

• Maintain SRMC workbooks for management cost documentation

• Reconcile state and federal financial records

Compliance Monitoring

• Conduct desk reviews and site monitoring of subrecipient activities

• Verify continued compliance with grant terms and conditions

• Review subrecipient financial management and internal controls

• Document monitoring activities and corrective action plans

• Coordinate with the State on audit findings and resolution

Section 5 – Grant Closeout & Loss Avoidance

Successful grant closeout requires comprehensive documentation demonstrating project completion and compliance with all federal requirements. THF guides the State and subrecipients through the closeout process and captures loss-avoidance data to demonstrate the value of mitigation investments.

Project Completion and Certification

• Verify all project scope elements have been completed per approved plans

• Conduct final inspections and document completed work

• Collect certificates of completion, occupancy permits, and engineering certifications

• Verify deed restrictions and property recording for acquisition projects

• Confirm elevation certificate completion for elevation projects

• Document EHP condition compliance verification

Financial Closeout

• Reconcile all project expenditures against approved budgets

• Process final reimbursement requests and drawdowns

• Calculate and return any excess federal funds

• Finalize SRMC workbooks and management cost documentation

• Prepare Federal Financial Reports (SF-425)

• Submit closeout packages through FEMA GO

Loss Avoidance Studies

• For federally declared disasters occurring after project completion, THF assists the State in documenting avoided losses to demonstrate mitigation effectiveness:

• Identify completed mitigation projects in disaster-affected areas

• Collect hazard event data (flood depths, wind speeds, etc.)

• Calculate the estimated damages that would have occurred without mitigation

• Document actual damages (if any) to mitigated properties

• Prepare loss avoidance study reports per FEMA methodology

• Submit studies to FEMA and incorporate data into mitigation planning

Record Retention and Audit Support

• Organize and archive complete grant files per federal retention requirements

• Maintain documentation in an accessible format for OIG or GAO audits

• Support the State in responding to audit inquiries

• Assist with corrective action implementation for any audit findings

HMA Grant Closeout Workflow

1) Project Completion - Final inspection, photo documentation, completion certifications

2) Financial Reconciliation - Final drawdown, SRMC reconciliation, excess funds return

3) Subrecipient Closeout - Subgrant agreement closeout, final reporting, record transfer

4) FEMA Closeout Package - SF-425 preparation, closeout request submission, FEMA GO updates

5) Grant Closure - FEMA closeout approval, final documentation archive, audit, support

Quality Assurance and Compliance Standards - Throughout all phases of HMA grant management, THF maintains rigorous quality assurance processes to maintain compliance and maximize funding while minimizing audit risk.

Regulatory Framework - THF's HMA work complies with all applicable federal requirements, including:

• Robert T. Stafford Disaster Relief and Emergency Assistance Act

• 44 CFR Part 80 (Property Acquisition and Relocation)

• 2 CFR Part 200 (Uniform Administrative Requirements)

• FEMA HMA Guidance and current program NOFOs

• National Environmental Policy Act (NEPA)

• National Historic Preservation Act (NHPA) Section 106

• Nebraska Division of Emergency Management policies and procedures

Systems and Platforms - THF team members are proficient in the following HMA management systems:

• FEMA GO: Federal grants management and reporting

• DEMES: Nebraska’s Disaster Emergency Management Enterprise System

• Mitigation.org: Sub-application tracking and management

• FEMA BCA Toolkit: Benefit-cost analysis development

• NEMIS: National Emergency Management Information System

Narrative Description:

Florida Division of Military Affairs (FDMA) In November 2022, Hurricane Nicole battered St. Johns County, leaving a trail of damage at the historic Saint Francis Barracks in St.

Augustine, home to the Florida National Guard and the Florida Department of Military Affairs. The storm’s heavy rains and high winds compromised nine campus buildings, primarily affecting ground-mounted HVAC systems, ductwork, and the roof of the headquarters building. The flooding revealed a critical vulnerability: ground-level HVAC equipment was at risk of severe damage during future storms, potentially jeopardizing climate control and power across the installation.

To address this, THF partnered with the Florida…