Agreed-Upon Procedures Engagement for DBH

MISSION & GUIDING PRINCIPLES The mission of the Ohio Department of Behavioral Health (DBH) is to provide statewide leadership of a high-quality mental health and addiction prevention, treatment and recovery system that is effective and valued by all Ohioans. DBH strives to be a national leader in implementing a comprehensive, accessible, and quality-focused system of addiction and mental health care and wellness for all Ohio citizens. PURPOSE The Ohio Department of Behavioral Health (DBH) is seeking proposals from qualified audit firms, certified or independent public accountant (CPA or IPA), collectively referred to as the Contractor, to perform ten (10) virtual Agreed-Upon Procedures (AUP) engagement of DBH funded organizations and report findings (no assurance) in accordance with AICPA attestation standards (SSAE No. 19). BACKGROUND DBH manages roughtly $520 million in grant funding. Most grant funding comes from the Substance Abuse and Mental Health Services Administration (SAMHSA), part of the U.S. Department of Health and Human Services. The remaining funds consists of Ohio General Revenue Funds (GRF). A significant portion of these grants is distributed by DBH to local governments and behavioral health care providers SCOPE OF WORK AND DELIVERABLES The audit period for the AUP is July 1, 2024 – June 30, 2025 (State Fiscal Year 2025) and shall be performed in accordance with generally accepted auditing standards as set forth by the American Institute of Certified Public Accountants (AICPA). The AUP procedures will focus on the following areas. Final procedures will be agreed with DBH. Procedure Result Exceptions Financial Recordkeeping & Public Funds Identification Example: Verified listing of DBH Federal awards including Assistance Listings, award IDs, and amounts; agreed to general ledger and supporting documentation. No Exceptions or See Schedule of Exceptions Fund Balance Reconciliations Example: Compared beginning balances to prior-year audited financials; agreed ending balances to trial balance and supporting schedules. No Exceptions or See Schedule of Exceptions Cash Receipts Example: Confirmed receipts from organization matched payment register and were posted to correct fund and period. No Exceptions or See Schedule of Exceptions Personnel & Payroll Example: Selected ten (10) employees; verified hours and pay rates against time & effort documentation and payroll register. No Exceptions or See Schedule of Exceptions 1099 Contractors Example: Reviewed five (5) contractor invoices; agreed billed hours and rates to signed agreements and supporting documentation. No Exceptions or See Schedule of Exceptions Non-Personnel Cash Disbursements Example: Tested ten (10) disbursements; confirmed allowability per DBH agreement, verified canceled checks/EFT evidence, and payee not suspended/debarred. No Exceptions or See Schedule of Exceptions Organization Governance Activities Example: Inspected meeting minutes for quarterly financial reviews, quorum, and discussion of potential lawsuits/fraud; confirmed approval of minutes. No Exceptions or See Schedule of Exceptions Fiscal Policies & Procedures Example: Verified fiscal policies exist and were reviewed/updated within the last five years. No Exceptions or See Schedule of Exceptions Internal Control Walkthroughs Example: Document key controls; perform walkthroughs; observe execution; record exceptions/observations. No Exceptions or See Schedule of Exceptions Contractor shall provide a proposed timeline for delivering the AUP reports, which may have staggered delivery dates, if the reports are completed by July 31, 2026. Contractor will be expected to meet with DBH staff to review the engagement and will provide ongoing status updates throughout its duration. A separate report for each AUP will be submitted to DBH upon completion of the engagement. DBH may also request a meeting with the Contractor to discuss the results of each AUP, if necessary. All working papers and reports produced during the engagement will be the property of DBH.
1. Evaluation Process DBH’s evaluation process of responses submitted to this request may consist of up to four distinct phases: DBH’s initial review of all proposals for timely submission; An evaluation committee review of the proposals for defects and scoring; DBH’s request for more information (clarifications, interviews, presentations, and/or demonstrations); and, Negotiations or best offer requests. At its sole discretion, DBH will determine whether phases three and/or four are necessary under this RFP, reserving for itself the ability to eliminate or add phases three or four at any time during the evaluation process. DBH may add or remove sub-phases to phases 2 through 4 at any time if DBH believes doing so will improve the evaluation process. Proposal Evaluation Criteria In the proposal evaluation phase, DBH staff or reviewers selected by DBH (the committee) will rate the proposals submitted in response to this RFP based on the following criteria and weight assigned to each criterion. Evaluation CriteriaWeightRating Extended ScoreProvide a detailed staffing plan which demonstrates the proposer’s ability to provide adequate staff with necessary skills to complete the Scope of Work.Submit Personnel Profiles for each key member of the work team which include candidate’s education, training, qualifications, and proposed work assignment. 20 Proposer has clearly explained how it will accomplish the Scope of Work by providing a description of how all the requirements will be implemented.The proposal shall also include a timeline and proposed milestones.30 Sample AUP reports the proposer has planned and executed (including milestones).20 Cost ProposalProvide a detailed budget of the fixed fee proposal that covers the entire engagement enumerated in the Scope of Work and Deliverables section of the RFP. 25 Proposer is an Ohio-based company/entity. 5 Total: __/500)
Project administration or planning
Items I1_1 | Required Item | AUP Total Project Cost
Inquiries Inquiry 89127 | Can you please provide a copy of the most recent agreed-upon procedures engagement completed for DBH for reference? In addition, can you provide what firm completed the AUP, and the cost and hours for that engagement? | Answer: This is a new project and therefore no previous data is available. | Answered: 5/14/2026 Inquiry 89130 | Good afternoon, Regarding the Agreed-Upon Procedures (AUP) Engagement RFP, can DBH please clarify the following: Will DBH provide the selected contractor with contact information and introductions for the organizations subject to the AUP engagements, or will the contractor be responsible for independently obtaining and coordinating with the organizations? Have the participating organizations already been identified and notified regarding the engagement requirements? Will DBH assist with coordinating the initial document requests and communication process with the organizations, or will this responsibility rest solely with the contractor? Has DBH already assessed whether the organizations maintain the requested supporting documentation in a readily accessible format for review and testing? Thank you for your time and clarification. | Answer: Yes, DBH will provide the list of organization and make introductions/greetings for the AUP engagements. They have been identified but not yet notified. DBH can assist with the document request. No, we do not know the state of the provider accounting records. | Answered: 5/14/2026 Inquiry 89133 | Page 5 of the RFP indicates that reports are due 7/31/26. I have two questions: 1) Are both reports (FY 2025 and 2027) due by July 31 of 2026 and 2027, respectively? 2) Are materials available to begin work on the FY 2025 report? | Answer: We are only seeking RFP for SFY25 agreed upon procedures engagement (AUP), not SFY27. I don’t expect the AUP report to be completed by 7/31/26 due to the lateness of the RFP. Once the vendor is selected, we will work with the deadline for completing the AUP. Some AUPs may take 30-60 days to complete from the engagement date with the provider. No materials are available. We can work with the selected vendor to make the introductions and document request for the AUP engagements. | Answered: 5/14/2026 Inquiry 89407 | Do you anticipate that this engagement will be performed fully on site, fully remotely, or a hybrid approach of both on site and remote work? | Answer: It will be performed remotely. Only on-site if difficulty of obtaining documents is encountered. | Answered: 5/18/2026