Description
The State of Delaware’s Office of the Auditor of Accounts (AOA) is seeking a CPA firm to perform GAGAS‑compliant examinations of Medicaid Long‑Term Care (LTC) facilities’ Statements of Reimbursement Costs (CMS‑2540‑10) and associated nursing‑wage surveys for fiscal years ending June 30 2023, 2024, and 2025. The work covers roughly 45 skilled and intermediate care nursing facilities, requires both on‑site and remote data‑collection, and must adhere to AICPA and Government Auditing Standards. Deliverables include detailed audit plans, fieldwork reports, draft and final reporting packages on a strict schedule, and immediate fraud/waste/abuse notifications. The contract is a three‑year, time‑and‑materials engagement with an optional three‑year renewal, fixed hourly rates through 12/31/2028, and extensive insurance, security, and background‑check requirements.
• Audit ~45 Medicaid LTC facilities for three fiscal years using CMS‑2540‑10 cost reports and HFS MCRIF32 data files.
• Perform all work in accordance with AICPA and GAGAS standards; provide draft reports (Oct 2026‑Oct 2028) and final reports (Nov 2026‑Nov 2028).
• Fixed‑rate, time‑and‑materials billing; progress payments at 30‑60‑90‑100 % with 10 % retainage.
• Mandatory Delaware CPA licensure for all staff, comprehensive insurance (CGL, Professional Liability, Cyber Liability), on‑shore data handling, and background checks.