PRF78 Audit, Accounting, Compliance, Revenue Enhancement and Recovery Services: This is a Statewide Contract (SWC) for the following:

• Accounting–General: A comprehensive suite of government fiscal services.
• Accounting–Specialty: Encompasses cost allocation, valuations, and appraisals.
• Audit–General: A comprehensive suite of audit and compliance services.
• Audit–Specialty: Covers information technology.
• Revenue Enhancement and Recovery–General: A complete package of revenue recovery and auditing services to find and retrieve funds owed to Eligible Entities.
• Revenue Recovery–Specialty: Encompasses specialized audit and recovery services, including utility, telecommunications, and general accounts payable and receivable audits.

For more details, see Contract Categories.

Benefits and Cost Savings

Statewide Contracts are an easy way to obtain benefits for your organization by: 

• Leveraging the Commonwealth’s buying power
• Simplifying the solicitation process
• Providing contracting expertise
• Enhancing vendor relationships through proactive management and oversight
• Offering competitive pricing
• Offering Prompt Payment Discounts (PPD), which is a percentage discount given to the buyer if the invoice is paid within a specified time, in accordance with the Commonwealth’s Bill Paying Policy

• Partnering with a pool of qualified and experienced vendors
• Accessing a wide range of environmentally preferable products and services 

This contract includes 6 categories of service listed as follows:

• Category 1: C-1 ACCOUNTING: General–A full suite of accounting, ancillary and consulting services for government fiscal operations, including but not limited to the development of the following:
  • Basic governmental bookkeeping or governmental accounting services
  • Basic forensic accounting services
  • Information technology audits
  • Software
  • Systems or program audits
  • Payroll withholding
  • Tax reporting and other routine tax filing
  • Tax preparation and other tax related services
  • Basic banking and other reconciliation services
  • Change analysis
  • Government reorganization or restructuring analysis and advice
  • Developing internal controls
  • Risk assessments
  • Fraud, waste, and abuse prevention
  • Fiscal and financial efficiency related services
  • Financial Performance Management
  • Improving the development of systems to facilitate enhanced governmental operations

• Category 2: C-2 ACCOUNTING: Specialty–Cost allocation, valuations, appraisals, and actuarial services (comprehensive governmental financial services), including but not limited to the following:
  • Participation in the preparation of federal or state indirect cost proposals or cost allocation plans
  • Rate reviews
  • Preparation of actuarial valuations for pensions
  • Other post-employment benefits (OPEB) and workers’ compensation
  • Asset appraisal

• Category 3: C-3 AUDIT: General:  A full suite of audit and compliance services including but not limited to:
  • Audits of governmental financial statements at the state or local level
  • Assistance in resolving audit findings
  • Assistance in implementing Governmental Accounting Standards Board (GASB)
  • Statements for financial reporting, forensic audits
  • Analysis of financial statement misrepresentation
  • Economic damage calculations
  • Audit or compliance reviews of internal controls
  • Performance management and quality assurance standards
  • Escheat and abandoned property audits,
  • Development and validation of corrective action plans associated with audit findings; construction and other contract compliance reviews, and federal, state and local grant audit and compliance reviews.
  • This Contract does not include any services related to the Commonwealth of Massachusetts Audit Contract to review or audit the Commonwealth’s State Financial Reports or Single Audit Reports.

• Category 4: C-4 AUDIT: Specialty: Information Technology. Audit and compliance services which would fall under and require agreement with the IT Terms and Conditions for the Commonwealth of Massachusetts.  These services would include, but not be limited to:
  • State or local government audits of management controls of an information technology infrastructure (physical security, business and financial), to ensure those controls are operating effectively to protect systems and data, and are in compliance with IT-specific laws, policies and standards.
  • Audits may be performed in conjunction with a financial statement audit, internal audit, or program audit.

• Category 5: C-5 REVENUE ENHANCEMENT/RECOVERY: General: A full suite of revenue recovery and revenue audit services to identify and recover revenue or other funds owed to eligible entities, including but not limited to revenue enhancement, revenue maximization, cost recovery, cost containment, cost avoidance, revenue cost recovery, payment reviews, fiscal efficiencies, program or cost reductions or consolidations, and cost savings:
  • Includes all consulting and related revenue identity and recovery services such as data mining, contingent fee cost recovery, eligibility program reviews, identity validation and verification services, fraud reduction services, information technology audits, software, systems or program audits or reviews to identify, enhance or recover revenues, reduce costs or payments, and recover overpayments.
  • Includes Contractors with advanced software solutions and applications designed to perform data mining, predictive-modeling, analytics, other advanced computer-based analytical techniques and other audit reviews, algorithmic modules, capability to review complex repeated mathematical equations, neural networks, or other technology capable of identifying aberrant behavior by providers, clients or other fraud waste and abuse of government funds or programmatic services.
  • Data mining technology with the capacity to use rules-based or table-driven structure, non-linear techniques and pattern analysis, cluster analysis, link analysis, or other non-rule-based techniques.
  • Does not include similar programs already in progress under other contracts.

• “RAC” Services.  Pursuant to Massachusetts General Laws (MGL) c. 6A, §16 and MGL c. 29, §. 29E and 815 CMR 8.00, the Executive Office of Health and Human Services (EHS) is the principal executive office for developing, coordinating, and administering health and human services within the Commonwealth and, among other things, is authorized to act as the single state agency responsible for administering the Commonwealth’s Medicaid Program and its Children’s Health Insurance Program (collectively, MassHealth) in accord with Titles XIX and XXI of the Social Security Act, MGL c. 118E, and other applicable laws and waivers.
• Category 6: C-6 REVENUE RECOVERY: Specialty: Utility, telecommunication or other audits, accounts payable and accounts receivable audits and recoveries either for a fee contingent upon recoveries collected or fee for service basis.
  

If the Eligible Entity is already working with a vendor from the former PRF56 contract for the same work, they can either continue with that same vendor under the new PRF78 or seek bids from other qualified vendors. Eligible Entities are encouraged to submit Statement of Work (SOW) quotes to as many approved vendors in a category as possible to obtain the broadest range of performance and competition.

The following services are excluded from this Statewide Contract:

• Providing Uniform Guidance (formerly A-133) audit coverage to state departments of the Commonwealth.
  • The Office of the Comptroller (CTR) conducts a Statewide Single Audit covering all state departments. Therefore, state departments are instructed not to contract with outside audit firms for independent Single Audits.
  • Contractors are obliged to actively verify that any engagement sought by an eligible entity does not involve excluded services.
  • Questions on the Uniform Guidance Audit coverage should be directed to Peter Scavotto , Assistant Comptroller for Risk, in the Office of the Comptroller.
• Consulting services directly involving the Commonwealth’s financial systems or other systems built by the bidder.
  • To avoid conflicts of interest, the firm shall not engage in service contracts with any entity that oversees an industry in which the firm operates, or with which the firm has an existing relationship.
  • Similarly, the firm cannot solicit business from an industry or entity which has been subject to the oversight of an agency with which the firm has an audit relationship.
• To prevent duplication, services currently provided through other Statewide Contracts are not part of this offering.
  • Contractors should not accept engagements for services not authorized under this procurement.
  • Contractors must seek clarification from the SST Chairperson regarding any engagement referencing this RFR that may appear outside of the scope of services identified in this RFR . For example:
    • Consulting services for finance are already provided under another Statewide Contract.
    • Consulting services for automated financial systems are already provided under another Statewide Contract.
    • Temporary placement audit services (individuals and firms who cannot render formal audit opinions) are provided under another statewide contract.

It is the bidder’s responsibility to determine if they will impair, in any way, the Commonwealth’s Statewide Single Audit under Government Accountability Office (GAO) Standards. Selected Contractors seeking to confirm the suitability of accepting an engagement under this Statewide Contract are advised to consult with CTR by reaching out to the SST Chairperson.

If an emergency request must be made, please contact the Office of the Comptroller at PRF78Audit@mass.gov.

The following is a complete list of the types of organizations generally allowed to use the Operational Service Division’s (OSD's) Statewide Contracts (SWCs). Some SWCs may be open to additional organizations, and some are more restricted in usage.

• Cities, towns, districts, counties, and other political subdivisions
• Executive, Legislative, and Judicial Branches, including all departments and elected offices therein
• Independent public authorities, commissions, and quasi-public agencies
• Local public libraries, public school districts, and charter schools
• Public hospitals owned by the Commonwealth of Massachusetts
• Public institutions of higher education
• Public purchasing cooperatives
• Non-profit, UFR-certified organizations that are doing business with the Commonwealth
• Other states and territories and their cities, towns, districts, counties, other political subdivisions, and public institutions of higher education without prior approval from the State Purchasing Agent 
• Other entities when designated in writing by the State Purchasing Agent
  

Note: The price files and vendor catalogs are accessible through public view in COMMBUYS; therefore, buyers may access the price files and vendor catalogs without signing into a COMMBUYS account.

The pricing options are outlined as follows:

• Ceiling/Not-to-Exceed: The contract's published pricing, including discounts, is a maximum price or 'not-to-exceed' limit and may be subject to further negotiation.

Note: Links to all the vendors’ Master Blanket Purchase Orders (MBPOs), where product pricing may be found, are provided in the Vendor List and Information.

Buyers should refer to the following when soliciting quotes from awarded vendors:

• Eligible Entities must submit the SOW/Quote Form to a minimum of three awarded vendors (contractors), unless a prior engagement exists for the same work with one of them.
  • When a service category has less than three awarded contractors, Eligible Entities are required to send the Statement of Work (SOW)/Quote Form to all vendors in that category, unless the Eligible Entity has a current, existing agreement for the same work with one of the awarded vendors.  
• Eligible Entities are encouraged to submit quotes to all contractors in a category to obtain the broadest range of performance and competition. 
  

The purchase options identified below are the only acceptable options that may be used in this contract:

• This is a fee-for-service contract for applicable categories of service (C-1, C-2, C-3, C-4).
• This is also a contingency fee contract  for applicable categories of service (C-5, C-6).
  

COMMBUYS is the Commonwealth of Massachusetts' e-procurement platform, serving as a central marketplace for state agencies and other Eligible Entities to procure goods and services, connecting government buyers and businesses. It aims to streamline the purchasing process, ensuring transparency and efficiency in the procurement process.

For Executive Agencies, COMMBUYS is required. Per 801 CMR 21.00, Executive Agencies must use established Statewide Contracts (SWCs) for the purchase of products and services. To set up a COMMBUYS buyer account or to update an existing agency account, the buyers must contact the COMMBUYS Help Desk at: 888-627-8283 or OSDhelpdesk@mass.gov.

While COMMBUYS use is not mandated for Non-Executive Agencies and other Eligible Entities, it is highly recommended to streamline the procurement process and assist buyers in making informed purchasing choices. Eligible entities should follow their internal guidelines for COMMBUYS use.

Buyers can view contract documents on COMMBUYS without requiring a COMMBUYS account or logging in.  
To find contract documents in COMMBUYS, follow these steps:

1. On the COMMBUYS home page, enter PRF78DesignatedCTR in the search tool and select Blankets from the drop-down list.
2. Select the Search icon. The related Master Blanket Purchase Orders (MBPOs) information opens in a table format. 
3. To view the associated contract documents, under the Blanket # column, select the applicable Purchase Order (PO) link. MBPO opens for the selected PO and the attachments can be found in the Agency Attachments or Vendor Attachments section. 

If applicable, to find vendor-specific documents, view the links to the individual vendor MBPOs on the Vendor Information page, and follow these steps:

1. On the Vendor Information page, select the applicable Purchase Order (PO) link. The Master Blanket Purchase Order (MBPO) opens for the selected PO.
2. If applicable, on the MBPO, scroll down to the Vendor Attachments section to find the vendor-specific documents.
3. To view, select the desired document link.

The SOW is not a stand-alone contract but rather outlines the specific work to be performed under the existing Statewide Contract PRF78DesignatedCTR01, which is fully incorporated into this document. It serves as the definitive document for the project's scope of performance and the associated budget. Additional conflicting contract terms and conditions may not be included, referenced or attached to the SOW.

Please refer to the following guidelines for more details:

• Requirement to Notify Office of the Comptroller (CTR): State Departments, Departments, and vendors (contractors) must notify CTR by email at mailto:PRF78Audit@mass.gov when contemplating a new engagement. Specifically, the focus is on audit services for state agencies, especially to assess potential conflicts with the Statewide Audit and Financial Reports engagement under CTR, and all revenue maximization, recovery, or cost avoidance engagements.
• CTR or OSD may request periodic reports of all engagements at any time from Eligible Entities and vendors.
• Vendors are authorized to provide services only in their authorized performance categories.
• There are two (2) Statement of Work (SOW) Forms:
  • PRF78 Cats. C-1 C-2 C-3 C-4 Quote-SOW Template
  • PRF78 Cats. C-5 C-6 SOW-Quote Template
• Eligible Entities must complete the designated form on COMMBUYS, specifying the planned work for this contract.
  • The contractors interested in bidding on the project fill out and return the completed PRF78 (Statement of Work)/Quote form to the Eligible Entity (but they don't sign it yet).
  • The Eligible Entity reviews the Contractor Response Document and Pricing Spreadsheets (available on COMMBUYS), along with the PRF78 SOW/Quote FORM, to select the best value Contractor for the engagement.
  • During the process of choosing a contractor, interviews and negotiations about the work details, including performance and pricing, may occur. The cost for any Statement of Work (SOW) must not exceed the prices in the main contract.
  • After a Contractor is selected, the SOW detailing the scope, timeline, and pricing for the engagement should be updated and signed by authorized representatives of the vendor and Eligible Entity.
  • To get a copy of the Contractor Authorized Signatory Listing (CASL), which is used to verify who can sign on behalf of a contractor, Eligible Entities can request it from CTR at PRF78Audit@mass.gov.
    

Please refer to the following guidelines:

• Executive Departments must use diverse and small businesses to the extent possible based on contract terms, Supplier Diversity Office (SDO), and departmental policies, laws, and regulations.
• The Small Business Purchasing Program (SBPP) applies to small procurements ($250,000 or below annually), while the Supplier Diversity Program (SDP) applies to large procurements (over $250,000 annually). Executive Departments must consider these requirements when soliciting quotes or issuing Statements of Work (SOWs).
• Operational Services Division (OSD) provides a list of SDO businesses through the Statewide Contract Index. Refer to the Programs (SDP and SBPP) tab on the index (scroll to view the tab).

• In cases where all other factors are equal, and particularly when adhering to a best value approach, the department will favor the vendor with stronger SDP commitment.
• For more information, refer to Best Value Evaluation of SDP Plan Forms: A Guide for Strategic Sourcing Teams.
• Vendor SDP commitment percentages may be found on the Vendor List table.

• If available, departments must notify at least two certified small businesses capable of providing the product or service. Bids received from SBPP-participating small businesses must be evaluated, and if one meets the department’s best value criteria, the contract must be awarded to that vendor.
• For more information, refer to Best Value Evaluation of Responses to Small Procurements: A Guide for Strategic Sourcing Teams.
• Vendor SBPP Certification status can be found on the Vendor List table.

Vendors in this Statewide Contract may offer the following discounts, which may vary for each vendor:

• Tiered Discount: A discount that offers progressively larger savings as the order size or spending threshold increases, depending on the contract. 

Note: Vendor discounts are detailed in the Vendor List table and the price files within each vendor's Master Blanket Purchase Order (MBPO) or Master Contract Record MBPO.

Vendors on this contract may be required to provide products or services in cases of statewide emergencies. The 801 CMR 21.05(3) defines emergency for procurement purposes. Visit the Emergency Response Supplies, Services and Equipment Contact Information for Statewide Contracts list for emergency services related to this contract.

Vendors' performance is measured by several factors, including the following:

• Buyers provide actionable feedback on vendors for this contract to optimize performance through the Procurated platform. On the Procurated website, click "Search for a Massachusetts Vendor to Review", then search for the vendor by name and select them from the list. Once you enter your professional email address, you will be forwarded to the review screen.
• Buyers are encouraged to reach out to the Category Manager(s) (Pauline Lieu or Tina Sang or Hayley Lebert) if vendors are not meeting their contractual obligations and buyers may be surveyed for vendor performance feedback.
• Vendors will be evaluated on their current performance and may be asked to work with the Commonwealth toward improvement.
• Vendors must meet all contractual requirements throughout the life of the contract, including requirements for timely and accurate report submission, to remain in good standing under the contract.
  

For general procurement guidelines and best practices, follow these recommendations:

• Buyers should inform vendors to reference Statewide Contract PRF78DesignatedCTR on all quotes and invoices.
• No prepayment should be made for products not yet delivered or services not yet rendered.
• No sales tax should be applied to invoices.
• No fees or surcharges (including travel, fuel, delivery) should be applied to invoices.
• Special order fees must be agreed upon by both parties upfront.
• Payments for products or services provided must be paid within 45 days per Massachusetts Bill Payment Policy, or sooner if applying Prompt Payment Discount.
• Buyers are not required to sign additional agreements with vendors that conflict with the Request for Response (RFR) Terms and Conditions. Contact the Category Manager(s) (Pauline Lieu or Tina Sang or Hayley Lebert) for guidance. 
• Vendors must notify buyers of product substitutions.

• Bidders will be paid based upon reaching established scheduled milestones, submission of required reports, data or other documentation in accordance with required scope of service and fees.
  • Eligible Entities reserve the right to withhold payment for any scheduled milestone that is not met until properly completed.
  • Eligible Entities also reserve the right to apply a retainage on all payments to ensure delivery of services under the terms of the contract.
    

When placing orders with a vendor, MOSAIC users must reference the contract ID number PRF78DesignatedCTR in the Agreement ID field in MOSAIC for encumbrances related to purchases from Statewide Contracts. Please address all inquiries regarding MOSAIC technical support and job aids by emailing the Comptroller Help Desk or by calling 617-973-2468. 

*The asterisk is required when referencing the contract in the Massachusetts Management Accounting Reporting System (MOSAIC).

Appendix: Vendor Category Summary

C- 1 Accounting General

1. Baker Tilly Advisory Group, LP
2. Berry, Dunn, McNeil & Parker, LLC
3. Bronner Group LLC
4. CliftonLarsonAllen LLP
5. Deloitte & Touche LLP
6. Eide Bailly LLP
7. Ernst & Young U.S. LLP
8. Grant Thornton LLP
9. KPMG LLP
10. MGT of America, LLC
11. RSM LLP
12. Withum, Smith & Brown, PC

C- 2 Accounting Specialty

1. Baker Tilly Advisory Group, LP
2. Deloitte & Touche LLP
3. Ernst & Young U.S. LLP
4. Grant Thornton LLP
5. KPMG LLP
6. Maximus US Services, Inc.
7. MGT of America, LLC
8. Public Consulting Group, LLC
9. Sivic Solutions Group, LLC

C- 3 Audit General

1. Baker Tilly US, LLP
2. Berry, Dunn, McNeil & Parker, LLC
3. CliftonLarsonAllen LLP
4. Deloitte & Touche LLP
5. Eide Bailly LLP
6. Grant Thornton LLP
7. KPMG LLP
8. Withum, Smith & Brown, PC
9. RSM LLP

C- 4 Audit Specialty

1. Berry, Dunn, McNeil & Parker, LLC
2. CliftonLarsonAllen LLP
3. Deloitte & Touche LLP
4. Eide Bailly LLP
5. Grant Thornton LLP
6. KPMG LLP
7. Withum, Smith & Brown, PC
8. RSM LLP

C- 5 REV ENH RAC

1. CliftonLarsonAllen LLP
2. Health Management Systems, Inc.
3. Sivic Solutions Group, LLC

C- 5 REV ENH (NON- RAC)

1. CliftonLarsonAllen LLP
2. Deloitte & Touche LLP
3. Health Management Systems, Inc.
4. Public Consulting Group, LLC
5. Sivic Solutions Group, LLC

C- 6 REV REC UTILITY

1. CliftonLarsonAllen LLP
2. Deloitte & Touche LLP