Addendum 3 RFQ Program Audit Consulting Services 111208 HT
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DCN: 03895 RFQ COVER PAGE - VIA EMAIL TO: Jefferson Wells Hemming Morse, Inc. Moss Adams Attn: Sam Raj Attn: Greg McKinnon Attn: Curtis Mathews 2033 Gateway Place, Ste. 511 2679 Passi Flora Court 805 SW Broad St., Ste. 1200 San Jose, CA 95110 Chico, CA 95973 Portland, OR 97205 sam.raj@jeffersonwells.com mckinnong@hemming.com curtis.mathews@mossadams.com Ernst and Young LLP Capital Program Management, Inc. Deliotte Financial Attn: Mark Angelos and Steve Holetz Attn: Jay C. Davison Attn: Peter Wallace 2901 Douglas Blvd., Suite 300 2150 Capitol Avenue 1700 Market Street Roseville, CA 95661 Sacramento, CA 95816 Philadelphia, PA 19103 steve.holetz@ey.com jay@capitalpm.com pewallace@deloitte.com mark.angelos@ey.com KPMG, LLP Construction Consulting Company Correctional Associates Attn: Irene Liong Attn: Rick Aguilar Attn: Buford Crib 400 Capitol Mall, Ste. 800 P.O. Box 3097 18392 Loma Street Sacramento, CA 95814 Arnold, CA 95223 Hesperia, CA 92345 iliong@kpmg.com ontime@ctnontime.com bufcr@aol.com FROM: Lyndee Berg, Contracts and Procurement Manager California Prison Receivership Program URS/BLL Joint Venture P: 916-779-6414 C: 916-730-1583 lyndee.berg@ursblljv.com REGARDING: ADDENDA #3 TO: 08RFQ011 – Program Audit Consulting Services DATE: November 12, 2008 Any questions should be directed to Ms. Berg at 916-779-6414 or lyndee.berg@ursblljv.com Q-1: ...
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DCN: 03895
2400 Del Paso Rd., Suite 255 Sacramento, CA
95834
Page 1 of 6
RFQ
COVER
PAGE
-
VIA
EMAIL
TO:
Jefferson Wells
Attn: Sam Raj
2033 Gateway Place, Ste. 511
San Jose, CA
95110
sam.raj@jeffersonwells.com
Ernst and Young LLP
Attn: Mark Angelos and Steve Holetz
2901 Douglas Blvd., Suite 300
Roseville, CA
95661
steve.holetz@ey.com
mark.angelos@ey.com
KPMG, LLP
Hemming Morse, Inc.
Attn: Greg McKinnon
2679 Passi Flora Court
Chico, CA
95973
mckinnong@hemming.com
Capital Program Management, Inc.
Attn:
Jay C. Davison
2150 Capitol Avenue
Sacramento, CA
95816
jay@capitalpm.com
Construction Consulting Company
Moss Adams
Attn: Curtis Mathews
805 SW Broad St., Ste. 1200
Portland, OR
97205
curtis.mathews@mossadams.com
Deliotte Financial
Attn: Peter Wallace
1700 Market Street
Philadelphia, PA
19103
pewallace@deloitte.com
Correctional Associates
Attn:
Irene Liong
Attn:
Rick Aguilar
Attn:
Buford Crib
400 Capitol Mall, Ste. 800
P.O. Box 3097
18392 Loma Street
Sacramento, CA
95814
Arnold, CA
95223
Hesperia, CA
92345
iliong@kpmg.com
ontime@ctnontime.com
bufcr@aol.com
FROM:
Lyndee Berg, Contracts and Procurement Manager
California Prison Receivership Program
URS/BLL Joint Venture
P: 916-779-6414
C: 916-730-1583
lyndee.berg@ursblljv.com
REGARDING:
ADDENDA #3 TO:
08RFQ011 – Program Audit Consulting Services
DATE:
November 12, 2008
Any questions should be directed to Ms. Berg at 916-779-6414 or
lyndee.berg@ursblljv.com
Q-1:
Is it the intention of the CPR to have all services described in the RFQ performed by a single entity?
A-1:
CPR's preference is that one (1) firm would be qualified to provide all the services described in the RFQ.
We have been made aware that certain services, as originally described in the RFQ, would conflict with the
independence required of independent auditors under Generally Accepted Government Audit Standards or
under Attestation Standards of the AICPA.
In order to allow one (1) firm to be able to perform all of the
services described in the RFQ, we have made certain revisions to the description of the anticipated scope of
services, which are attached hereto as Attachment A.
Q-2:
Does CPR expect the "semi-annual performance audit" to be performed under Governmental Auditing
Standards (Yellow Book)?
If so, who or which entities would be the recipients of the independent auditor's
report?
DCN: 03895
2400 Del Paso Rd., Suite 255 Sacramento, CA
95834
Page 2 of 6
A-2:
No, the performance audits will be performed under an "agreed-upon procedures" engagement pursuant
to the "Attestation Standards" of AICPA.
The selected firm will be expected to work with CPR and URS/BLL
in defining the appropriate procedures and scope of performance audits.
CPR will be the recipient of the
independent auditor's report, and CPR may make the report available to the public by posting to the internet or
otherwise.
Q-3:
Who or which entities would be the recipients of the independent auditor's report for the semi-annual
performance audits and financial audits of the Statement of Project Costs for the Master Program?
What
performance standards, if any, would apply to the funds used by the Master Program?
A-3:
CPR will be the recipient of the independent auditor's reports for both performance and financial audits,
and CPR may make such reports available to the public by posting to the internet or otherwise.
Generally
Accepted Government Audit Standards (Yellow Book) will apply to financial audits of the expenditure of funds
for the Master Program.
Q-4:
Are the "construction audit services" to be performed under the Attestation Standards of the AICPA?
If
so, who or which entities would be the recipients of the independent accountant's report?
A-4:
Yes – the construction audit services will be performed under an "agreed-upon procedures" engagement
pursuant to the "Attestation Standards" of AICPA.
The selected firm will be expected to work with CPR and
URS/BLL in defining the appropriate procedures and scope of construction audits.
CPR will be the recipient of
the independent auditor's report, and CPR may make such report available to the public by posting to the
internet or otherwise.
Q-5:
We understand that the financial audits will be performed under the Yellow Book (Government
Accounting Standards), but wanted to confirm as to whether the performance audits requested will be
performed under the Yellow Book standards as well?
A-5:
See answer to Question 2 above.
Q-6:
Please clarify which entity(s) will be receiving the financial audit?
A-6:
See answer to Question 3 above.
Q-7:
Please clarify which entity(s) will be receiving the performance audit?
A-7:
See answer to Question 2 above.
Q-8:
Please clarify which entity(s) will be receiving the construction audit?
A-8:
See answer to Question 4 above.
Q-9:
Will our agreement for the above mentioned audits, either singularly or collectively, be executed solely
by and between CPR? If not, could you please clarify with whom the service provider will contract?
A-9:
CPR alone will enter the contract with the auditing firm.
Q-10: Will URS/BLL seek or have authority to contractually engage the service provider to deliver these
services under the "Master Plan"?
A-10:
No.
Q-11:
Do you anticipate any type of contractual arrangement or fee obligation by and between URS/BLL and
the service provider?
A-11:
No.
DCN: 03895
2400 Del Paso Rd., Suite 255 Sacramento, CA
95834
Page 3 of 6
Q-12:
Please identify all entities, where known, within the "Master Plan" that the service provider will work
with (i.e. subcontractor, contractors, program managers, etc.)
A-12:
This information will be made available to the selected auditing firm.
Q-13:
What is the expected date for budget approval for this specific project?
A-13:
CPR has already approved a budget for program auditing services.
Q-14:
What is the total budget for this specific project?
A-14:
On a multi-billion dollar master program, we expect the budget for program auditing services to exceed
one million dollars.
Q-15:
Is the budget for this specific project subject to multiple approvals, beyond the court mandate, in order
for the project to move forward?
A-15:
CPR's approval is the only one needed for program auditing services to move forward.
As far as CPR's
construction and other projects, several are already underway and the approval of future ones is a subject
beyond the scope of this format, but will be discussed with the selected auditing firm.
Q-16:
Are you specifically requesting hourly rates or estimates of cost around each of the service areas?
A-16:
This is a request for qualifications, not a request for proposals – we only want to see the hourly rates of
your relevant personnel.
Q-17:
RFP Section VII.D.3(g) [Qualifications of Technical Personnel] states ...
“Specifically describe previous
related experience, its pertinence to this program, and provide
references
including name, address, and
telephone number of a contact person who can verify the information provided”.
Please clarify the type of
reference you seek?
Are you looking for a client reference who can to speak to their experience with
a specific team member on a specific project or an internal (i.e., vendor)
reference to confirm employment
history?
A-17:
Three (3) client references, on a project of similar scope and size, is preferable.
Q-18:
Why was there no mention of a DBE (Federal) or DVBE (State) requirement for the current RFQ for
Program Audit Consulting Services?
I have been in business for 16 years and I have never seen this
requirement waived since it is mandated by law.
A-18:
The Receiver appointed by the federal court operates under a series of waivers of certain state legal
requirements in order to allow the Receiver to take the quick remedial action necessary to address the
emergency health care situation in the state prison system.
As a result, the Receiver is not subject to DVBE
requirements, and since no federal funding is involved, federal DBE requirements are not applicable.
Even
though the Receiver is not subject to DVBE requirements, the Receiver would be pleased to receive a submittal
from any DVBE auditing firm.
If your firm is a certified DVBE, please mention that in your submittal of
qualifications so that CPR may give it due consideration along with your firm's other qualifications.
Q-19:
We may want to provide California State with several solutions and offerings within our proposal
submission.
Is this acceptable to URS and California State?
A-19:
Multiple solutions are acceptable.
Ensure submittal shows your company’s capability to deliver on the
solutions since this is an RFQ.
DCN: 03895
2400 Del Paso Rd., Suite 255 Sacramento, CA
95834
Page 4 of 6
Attachment A
Revised Description of Anticipated Scope of Services
I.
ANTICIPATED SCOPE OF SERVICES
A. General Scope of Services
Consultant will provide performance audit, financial statement audits and construction cost audits
to assist the CPR in determining whether the Master Program is being administered effectively
and efficiently.
Performance audit activities are expected to include:
•
At Program Level (e.g., 10,000 bed, existing site clinic upgrades, technology/medical
records, pharmaceutical)
Completion of a quarterly performance audit that includes:
Audit initiation, scheduling and coordination
Review of key documents
Interview with key personnel; testing and analysis of expenditures; review of
internal controls; and review of the
implementation of policies and procedures
to address the following:
o
Complete scope of work accounted for in budget system
o
Completed estimates for all scope of work
o
Budgets include all components of soft costs
o
Uncertain/unpredictable costs (e.g., escalation) are accounted for in a
logical and consistent way
o
Clear indication of degree of confidence in individual estimate numbers
o
Control systems for contracting/procurement activities
o
Administrative procedures including recordkeeping and document
o
Compliance
with
regulatory
requirements
and
court-mandated
procurement procedures
o
Compliance with and effectiveness of invoicing procedures including
required due diligence, taking into account the type of contract
involved
o
Compliance with institutional policies and best practices
o
Effectiveness of Compliance with and effectiveness of
established
communications/MIS procedures and best practices
o
Compliance with established controls for the following activities:
¾
Cost and schedule management
¾
Change order management
¾
Project close out
•
At Master Program Level (e.g., inclusive of all CPR facilities-related program and
expenditures), completion of a quarterly performance audit that includes:
DCN: 03895
2400 Del Paso Rd., Suite 255 Sacramento, CA
95834
Page 5 of 6
Reviewing implementation of
cross-platform standards across individual
programs
Reviewing
forms and effectiveness of communication across programs
Reviewing
form and effectiveness of reporting procedures across programs
Reviewing
consistency and completeness in program budget formats
Reviewing
form and effectiveness of Master Program Level consolidated
budget reporting
•
Additional duties as requested:
•
Performance of special projects as requested consistent with the auditor's
independent status
•
Assistance in establishing best practices and protocols for Master Program
Level consolidation and reporting of information
•
Participation in Observation of
key program meetings
•
Other duties as assigned consistent with the auditor's independent status
Performance audit services will be performed under an "agreed-upon procedures" engagement
pursuant to the "Attestation Standards" of AICPA.
The selected firm will be expected to work with
CPR and URS/BLL in defining the appropriate procedures and scope of performance audits.
Financial audit activities are expected to include
:
•
Conduct a quarterly audit of the Statement of Project Costs for the Master
Program in accordance with Generally Accepted Government Audit
Standards (Yellow Book) ("GAGAS") auditing standards generally accepted in
the United States of America and standards for financial audits contained in
Governmental Auditing Standards, issued by the Comptroller General of the
United States, with the objective of expressing an opinion to CPR
as to
whether the presentation of the statements conform with GAGAS
.
accounting
principles accepted in the United States of America.
Construction audit services are expected to include the following services for those construction
contracts with a significant cost reimbursement component (e.g., IPD agreements):
•
Preconstruction Audit:
Prior to construction, review and evaluate the
contracting party's project-related accounting systems and records and
advise CPR regarding same based on CPR's desired approach to
construction cost accounting.
If requested, assist CPR in negotiating a
reasonable evaluate the
general and administrative overhead rate proposed
by the
with contracting party to determine whether the rate is reasonable in
light of the contracting party's proposed included costs, based on auditor's
review of contracting party's accounting systems and records.
•
Construction Phase Auditing:
During construction, perform periodic "spot"
audits of targeted portions of the contracting party's job cost reports on a
schedule acceptable to CPR.
•
Post-Construction Audit:
Following final completion by contracting party,
perform audit of contracting party's report of actual incurred construction costs
and determine for CPR the actual construction costs reimbursable to
contracting party.
DCN: 03895
2400 Del Paso Rd., Suite 255 Sacramento, CA
95834
Page 6 of 6
•
Other construction cost accounting services as requested by CPR which are
consistent with the auditor's independent status.
Construction audit services will be performed under an "agreed-upon procedures" engagement
pursuant to the "Attestation Standards" of AICPA.
The selected firm will be expected to work with
CPR and URS/BLL in defining the appropriate procedures and scope of construction audits.
