To: BOARD OF SUPERVISORS
From: Auditor-Controller
Meeting Date: September 1, 2026
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Department Contact: |
Megan Hunter |
Phone: |
(707) 234-6860 |
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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 BOS Agreement No. 24-141 (Fifth Amendment Overall) with CliftonLarsonAllen, LLP., in the Amount of $25,000 for a New Total of $419,675, to Provide an Independent Audit of the Financial Statements of the County’s SB 844 Jail Construction Project as of and for the period ending December 31, 2026, as Outlined in the Statement of Work Dated August 17, 2026
Vote Requirement: Majority
End
Recommended Action/Motion:
recommendation
Approve fourth Amendment to BOS Agreement No. 24-141 (fifth amendment overall) with CliftonLarsonAllen, LLP., in the Amount of $25,000 for a New Total of $419,675, to provide an independent audit of the financial statements of the County’s SB 844 Jail Construction Project as of and including the period ending December 31, 2026, as outlined in the statement of work dated August 17, 2026; authorize the Auditor-Controller or designee to sign any future amendments that do not increase the maximum amount; and authorize the Chair to sign same.
End
Previous Board/Board Committee Actions:
September 10, 2024, Item 3u), Board of Supervisors approval of Agreement No. BOS-24-141.
September 30, 2024, Department Head approval of first Amendment No. MS-B24-141.
October 22, 2024, Item 3k), Board of Supervisors approval of second Amendment No. BOS-24-141-A1.
February 11, 2025, Item 3u), Board of Supervisors approval of third Amendment No. BOS-24-141-A2.
February 24, 2026, Item C16), Board of Supervisors approval of third Amendment No. BOS-24-141-A3.
Summary of Request:
CliftonLarsonAllen (CLA) is a professional services firm located in Novato, CA, delivering integrated wealth advisory, digital, audit, tax, outsourcing, and consulting services. In April 2024, the County of Mendocino, Auditor-Controller released a Request for Proposal (RFP) No. 013-24 for Independent Audit Services from qualified firms of Certified Public Accountants. CLA submitted a response to the RFP and was selected as the successful vendor on July 26, 2024.
On September 10, 2024, the Mendocino County Board of Supervisors (BOS) approved Agreement No. BOS-24-141 with CLA for audits and reports including but not limited to annual comprehensive financial reports, single audits, management letters, and other related audit/report services. On September 30, 2024, a first Amendment was executed at Department Head level of approval, adding two additional Statements of Work for 2024 Audit Services, and 2025 Agreed-upon Procedures.
On October 22, 2024 a second Amendment was approved by the BOS, adding a third Statement of Work for 2024 Audit Services including Special Purpose Framework, and increasing the total amount by $24,000 in order to accommodate the Board of State and Community Corrections requirement for the Prop 64 Cohort 2 grant to be audited separately from the overall County audit.
On February 11, 2025, a third Amendment to Agreement No. BOS-24-141 was approved by the BOS, adding a fourth Statement of Work for Agreed-upon Procedures for the Department of Social Services as of and for the year ended June 30, 2023, and increasing the total amount by $5,000 for a new total of $374,675.
On February 24, 2026 a fourth Amendment to Agreement No. BOS-24-141 was approved by the BOS adding Exhibit B-1 to the Payment Terms for two additional Single Audit Major Programs (beyond the included five programs) for the year ended June 30, 2024 increasing the total by $10,000, and for additional trial balance audit preparation for year ending June 30, 2025, increasing the total by $10,000. The combined total increase to the agreement for the fourth amendment increased the total amount by $20,000, for a new total of $394,675.
The proposed fifth Amendment to Agreement No. BOS-24-141 adds a fifth Statement of Work for Agreed-Upon Procedures for the State Mandated Audit of the Financial Statements of the County’s SB 844 Jail Construction Project for the period ending December 31, 2026, increasing the total by $25,000, for a new total of $419,675. The Miscellaneous Budget Unit (1960) is to be reimbursed for the cost of the audit from the project and will be brought forward with Q1 Budget Adjustments.
Alternative Action/Motion:
Return to staff for alternative handling
Strategic Plan Priority Designation: A Safe and Healthy County
Supervisorial District: All
Supplemental Information Available Online At: N/A
Fiscal Details:
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source of funding: General Fund/State Grant |
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current f/y cost: 25,000 added to 115,200 |
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budget clarification: To be Included in 26/27 Q1 Budget Adjustments |
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annual recurring cost: N/A |
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budgeted in current f/y (if no, please describe): No. Will be included in Q1 Budget Adjustments. |
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revenue agreement: No |
AGREEMENT/RESOLUTION/ORDINANCE APPROVED BY COUNTY COUNSEL: Yes
CEO Liaison: Sara Pierce, Interim CEO
CEO Review: Yes
CEO Comments:
FOR COB USE ONLY
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Executed By: Deputy Clerk |
Final Status: Item Status |
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Date: Date Executed |
Executed Item Type: item |
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Number: |
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