Audit of the State Board Marketplace

"DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES\n\nDIVISION OF PROCUREMENT SERVICES\n\nSTATE OF MAINE\n\nPROCUREMENT J USTIFICATION FORM (PJ F)\n\nThis form must accompany all contract requests and sole source requisitions (RQS) over $5,000\nsubmitted to the Division of Procurement Services.\n\nINSTRUCTIONS: Please provide the requested information in the white spaces below. Allresponses\n(except signatures) must be typed; no hand-written forms will be accepted. See the guidance\ndocument posted with this form on the Division of Procurement Services intranetsite (Forms page)\nfor additional instructions.\n\nPART I: OVERVIEW\n\nDepartment Office/Division/Program: | DHHS / Office of Health Insurance Marketplace\n\nDepartment Contract Administrator or\n\neg Aha Harris / Stacy Martin\n\n(If applicable) Department Reference? HIM-23-0201B\n\nAmount: | Amend: $120,000.00 | AdvantageCT /\n(Contract/Amendment/Grant) | New Amt: $240,00.00 |IRQS #\n\nCT 10A 20230216*2123\n\nCONTRACT |

Proposed Start Date: Proposed End Date:\nAMENDMENT Original Start Date: | 2/1/2023 Effective Date: | 7/1/2023\nPrevious End Date: | 8/31/2023 New End Date: | 6/30/2024\nGRANT Project Start Date: Grant Start Date:\nProject End Date: Grant End Date:\n\nBerry Dunn McnNeil & Parker\nDBA Berry Dun\nPortland, ME\n\nAudit ofthe State Based Marketplace\n\nVendor/Provider/Grantee Name,\nCity, State:\n\nBrief Description of\nGoods/Services/Grant:\n\nPART Il: J USTIFICATION FOR VENDOR SELECTION\n\nCheck the box below for the justification(s) that applies to this request. (Check all that apply.)\n\nDO A. Competitive Process Oo G. Grant\n\nX B. Amendment Oo H. State Statute/Agency Directed\nX C. Single Source/Unique Vendor Oo I. Federal Agency Directed\n\nOD D. Proprietary/Copyright/P atents Oo J. Willing and Qualified\n\nOo E. Emergency Oo K. Client Choice\n\nDO F. University Cooperative Project Oo L. Other Authorization\n\nREV 4/4/2023 Page 10f3\n" "Procurement] ustification Form (PJ F)\n\nPlease respond to ALL of the questions in the following sections.\n\nPART Ill: SUPPLEMENTAL INFORMATION\n\nl. Provide a more detailed description and explain the need for the goods, services or grantto\nsupplementtthe response in Part.\n\nThe purpose of this Amendment is to extend the contract end date and add funds for the completion\nof programmatic and financial audits for state fiscal year 2023.\n\nThe original agreement is to secure financial and programmatic auditing resources required for the\n\nannual audit ofthe Maine Health Insurance Marketplace (Marketplace). Section 1313(a)(1) ofthe ACA\nrequires an Exchange (Marketplace) to keep an accurate accounting of all activities, receipts, and\nexpenditures and annually submit to the Secretary a report concerning such accounting. Section 155.1200\nof Title 45 ofthe Code of Federal Regulations, finalized in the Program Integrity Rule Il, 78 F.R. 65046\n(October 30, 2013) (Pl Reg II), requires SBMs to monitor and reportto HHS on Exchange-related activities,\ncomplete an annual report, and engage an independent qualified auditing entity to perform an annual\nindependent external financial and programmatic auditto ensure each Marketplace is in compliance with\nCMS regulations and standards.\n\nThe Department is contracting an independent external auditor to perform an annual independent external\nprogrammatic and financial audit ofthe Exchange, that follows generally accepted governmental auditing\nstandards (GAGAS) and submits the results to CMS as supporting documentation with the State-based\nMarketplace Annual Reporting Tool (SMART). This audit will be based on financial expenditures and\nprogrammatic operations from J uly 1, 2021 -) une 30, 2022 (SFY 2022).\n2. Provide a brief justification for the selected vendor to supplement the response in Partl.\nReference the RFP number, if applicable.\n\nThis vendor was selected because of their specific experience with the State of Maine financial operations,\nand their extensive experience performing programmatic and financial audits for 7 other State-based\nMarketplaces, meeting the requirements of CMS by utilizing the State-based Marketplace Audit\nRequirements Tool (SMART). The vendor was also selected because they are willing to meet the now\nextended due date setby CMS of August 15\", 2023. After which these services will be procured through the\nRFP process.\n\n3. Explain how the negotiated costs or rates are fair and reasonable; or how the funding was\n\nallocated to grantee.\n\nThe cost was determined based on estimated hours to complete an audit given experiences with previous\nMarketplaces, and the hourly rate is consistent with the Office\u2019s prior experience with these services. The\nfirm and costs are being sole sourced through the authority of the Comptroller\u2019s office to\ncontract for audit services.\n\n4. Describe the plan for future competition for the goods or services.\n\nThe Department is in the process to competitively procure these services (OHIM20231) with a contract start\ndate of 7/1/2024.\n\nPART IV: AMERICAN RESCUE PLAN ACT (ARPA) / MAINE JOBS & RECOVERY PLAN (MJRP)\n\nDoes this request utilize ARPA/M]J RP funds?\n\n[1Yes-IfYes, please attach the approved Business Case(s).\n\nNo -IfNo, proceed to Part V.\n\nREV 4/4/2023 - DHHS Page 2 of 3\n" "Procurement] ustification Form (PJ F)\n\nPART V: APPROVALS\n\nThe signatures below indicate approval of this procurement request.\n\nSignature of requesting EIS\nDepartment\u2019s Commissioner E> Donau\n(or designee):\n\n5DC6307B8558482...\nDebra Downer, Deputy Director for Date: | Nov-09-2023\nCompetitive Procurement\n\nTyped Name:\n\nSignature of DAFS DocuSigned hy:\nProcurement Official: > Pagufe\n\n41C2BA36FAF4ACD...\nTyped Name: | xkathy Paquette Barca 12/94/2023\n\nREV 4/4/2023 - DHHS Page 3 of 3\n"