To: Board of Supervisors
From: Auditor-Controller Treasurer-Tax Collector
Meeting Date: November 7, 2023
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Department Contact: |
Sara Pierce |
Phone: |
707-463-4441 |
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Item Type: Consent Agenda |
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Time Allocated for Item: N/A |
Agenda Title:
title
Approval of Fourth Amendment to Agreement No. BOS 18-079 with CliftonLarsonAllen, LLP., in the Amount of $10,000 for a New Total of $539,400, to Include Major Program Test Work Related to Federal Expenditures, Effective June 20, 2018, through June 30, 2024
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Recommended Action/Motion:
recommendation
Approve fourth amendment to Agreement No. BOS 18-079 with CliftonLarsonAllen, LLP., in the amount of $10,000 for a new total of $539,400, to include major program test work related to federal expenditures, effective June 20, 2018, through June 30, 2024; authorize the Auditor-Controller or designee to sign any amendments that do not increase the maximum amount; and authorize Chair to sign same.
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Previous Board/Board Committee Actions:
June 19, 2018, Item 4i), approval of Agreement No. BOS-18-079.
April 20, 2021, Item 4r), approval of first Amendment No. BOS-18-079-A1.
November 8, 2022, Item 3h), approval of second Amendment No. BOS-18-079-A2.
June 20, 2023, Item 3l), approval of third Amendment No. BOS-18-079-A3.
Summary of Request:
In 2018, Mendocino County issued a Request for Proposals for Financial Statement Audit Services. CliftonLarsonAllen, LLP. (CLA), a group of certified public accountants and consulting advisors located in Novato, California, submitted a proposal and was selected as the winning bidder. On June 19, 2018, the Mendocino County Board of Supervisors (BOS) approved Agreement No. BOS-18-079 with CLA, in the amount of $213,600 for fiscal audit services through June 30, 2021. Through this Agreement CLA was expected to prepare and audit Mendocino County’s financial statements for fiscal reporting ending June 30, 2018, 2019, and 2020.
On April 20, 2021, the BOS executed first Amendment No. BOS-18-079-A1 in order to extend the Agreement for two additional years through June 30, 2023, and increase the total amount to $360,900 to cover the time-extended services. On November 8, 2022, the BOS executed second Amendment No. BOS-18-079-A2, to add preparation and audit services for reporting ending June 30, 2021 and 2022, increase required account level detail of recommended adjustments due to increased Federal funding related to the coronavirus pandemic, add services related to Government Accounting Standards Board pronouncements, implement new Governmental Accounting Standards Board Pronouncements 84 Fiduciary Activities and 87 Lease Accounting, extend the Agreement through October 1, 2023, and increase the amount to $405,900 to cover additional services. On June 20, 2023, the BOS approved third Amendment No. BOS-18-079-A3 to expand the scope to better differentiate services for reporting periods, add audit services for reporting ending June 30, 2023, extend the term through June 30, 2024, update the overall budget outline for the full term from 2018 through 2024, and increase the total amount to $529,400.
Through the original Agreement and subsequent amendments, CLA continues to carry out contractual services for preparing Mendocino County’s financial statements and supplementary information, and for the Single Audit Report, assists in the County’s transition to the Annual Comprehensive Financial Report, and provides services for the ongoing project to incorporate additional year-end adjusting journal entries for financial statement presentation purposes in Munis. Related services will continue through the proposed fourth Amendment, with the addition of major program test work related to Federal expenditures specific to reporting ending June 30, 2022. The proposed fourth Amendment also increases the total amount by $10,000 to cover additional services for a new overall total of $539,400. Once the proposed fourth Amendment is executed, it will be effective for the full term of the Agreement, from June 20, 2018 through June 30, 2024.
Alternative Action/Motion:
Return to staff for alternative handling.
Does This Item Support the General Plan? N/A
Strategic Plan Priority Designation: An Effective County Government
Supervisorial District: All
vote requirement: Majority
Supplemental Information Available Online At: N/A
Fiscal Details:
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source of funding: General Fund/MS |
budgeted in current f/y: Yes |
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current f/y cost: $539,400 for the term of the Agreement. |
if no, please describe: |
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annual recurring cost: N/A |
revenue agreement: No |
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budget clarification: N/A |
Agreement/Resolution/Ordinance Approved by County Counsel: Yes
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CEO Liaison: Executive Office |
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CEO Review: Yes |
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CEO Comments:
FOR COB USE ONLY
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Executed By: Atlas Pearson, Senior Deputy Clerk |
Final Status: Approved |
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Date: November 7, 2023 |
Executed Item Type: Agreement Number: 18-079-A4 |
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