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Home My WebLink About1993-081 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 RESOLUTION NO. 93-8l RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO AUTHORIZING THE EXECUTION OF AN AGREEMENT BY AND BETWEEN THE CITY OF SAN BERNARDINO AND ROGER, ANDERSON, MALODY & SCOTT BE IT RESOLVED BY THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO AS FOLLOWS: SECTION 1. The Mayor of the City of San Bernardino is hereby authorized and directed to execute on behalf of said City an agreement with Roger, Anderson, Malody and Scott, a copy of which is attached hereto marked Exhibit "A" and incorporatpd herein by reference as fully as though set forth at length. SECTION 2. The authorization to execute the above- referenced agreement is rescinded if the parties to the agreement fail to execute resolution. I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I AB:km[RAMSCOTT.RESl it within sixty (60) days of the passage of this -1- March 18, 1993 RES 93-81 . 1 RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO AUTHORIZING THE EXECUTION OF AN AGREEMENT BY AND 2 BETWEEN THE CITY OF SAN BERNARDINO AND ROGER, ANDERSON, MALODY & SCOTT RELATING TO 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 I HEREBY CERTIFY that the foregoing resolution was duly adopted by the Mayor and Common Council of the City of San Bernardino at a regular meeting thereof, held on the 22nd day of March , 1993, by the following vote, to wit: Council Members: AYES NAYS ABSTAIN ABSENT ESTRADA x REILLY x HERNANDEZ x MAUDSLEY x MINOR x POPE-LUDLAM y MILLER y a~~ City Clerk Of'''''\.'. "" ~5.', , 1993. The foregoing resolution is hereby approved Approved as to form and legal content: JAMES F. PENMAN, City Attorney ~Y'-O AB:km[RAMSCOTT.RESJ -2- March 18. 1993 ~ ~2:, ''6 \ A G R E E MEN T THIS ~~C'4 ("City"), AGREEMENT, made and entered into this ::Z'9 t!t... day of , 1993, by and between the City of San Bernardino and Roger, Anderson, Malody & Scott ("Consultant"), WIT N E SSE T H WHEREAS, City desires certain auditing services, and WHEREAS, Consultant warrants that it is trained, expert and experienced in the performance of such auditing services, NOW, THEREFORE, the parties hereto agree as follows: 1 . Consul tant shall perform an audit of the following financial statements to be issued by the City of San Bernardino as of June 30, 1993; June 30, 1994; and June 30, 1995: a. General purpose financial statements of the City of San Bernardino. b. Component unit financial statements of the City's Civic Center Authority. 2. Said financial statements will be prepared in accordance with generally accepted accounting principles. 3. Consul tant shall also I?erform the audits specified in Section 1 above so as to satisfy the audit requirements imposed by the Single Audit Act of 1984 and the U.S. Office of Management and Budget (OMB) Circular No. A-128. 4. Consultant will conduct the audit in accordance with generally accepted auditing standards, including generally accepted government auditing standards for financial and compliance audits as set out in Government Auditing Standards issued by the Comptroller General of the United States, and the provisions of the Single Audit Act of 1984, OMB Circular A-128 Requirements for Grants to State and Local Governments. 5. Said audit shall be planned and performed in such manner to obtain reasonable assurance about whether the financial statements are free of material misstatement. Said audit shall include examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. DAB:km[RAMSCOTT.AGR] -1- RES 93-81 6. In addition statement, Consultant types of reports: to will its reports also issue on the the City's financial following reports or a. A supplementary report on the fairness of the presentation of the City of San Bernardino's schedule of federal financial assistance for the year ended June 30, 1993, June 30, 1984, and June 30, 1995. b. Reports on compliance with statutory, regulatory and contractual matters that Auditing Standards, the Single Audit Act of 1984, and OMB Circular A-128. c. Reports on the Ci ty of San Bernardino's internal control structure and controls used. in administering federal programs that meet the requirements of the Government Auditing Standards, the Single Audit Act of 1984 and OMB Circular A-128. d. Report on certain agreed-upon procedures required by Proposition 111. 7. Consultant's administrative control material structural or which it becomes aware. reports on internal accounting and will inclupe any reportable conditions and operational weaknesses in the system of 8. Consultant's reports on compliance matters will include any errors, irregularities or illegal acts, violations of compliance obligations and other responsibilities imposed by State and federal statutes and regulations, and assumed by contracts, and any State or federal grant, entitlement or loan program questioned costs of which it becomes aware. 9. The parties understand that the audit is subject to the inherent risk that material errors, irregularities, or illegal acts, including fraud or defalcations, if they exist, may not be detected. It is also subject to the inherent risk that violations of compliance obligations and other responsibilities imposed by state and federal statutes and regulations, or assumed by contracts, if they exist, may not be detected. DAB:km[RAMSCOTT.AGR] -2- RES 93-81 10. Either party may cancel this Agreement on thirty (30) days written notice to the other. 11. The parties understand and agree that at the conclusion of the audit, Consultant will request certain written representations from City about the financial statements and matters related thereto as well as certain compliance matters. 12. The assistance to be supplied by City personnel in the performance of the audit is described in client participation schedule attached hereto as Exhibit "A" and incorporated herein. 13. The timing of the preparation of schedules and analysis by City staff and the delivery of preliminary drafts and final copies of the reports will be coordinated with City's Finance Director. 14. Representatives of City, other government audit staffs, and the U. S. General Accounting Office shall have access to Consultant's audit working papers upon request. 15. a period for such Consultant shall keep and maintain the working papers for of at least three years after the date of the report, or longer period as requested by City in writing. 16. The fee for the services described in this Agreement shall not exceed $31,500 annually for each of the three years, without prior written approval of City. The fee is composed of the following components: Audit of the City of San Bernardino's General Purpose Financial Statements $24,500 San Bernardino Civic Center Authority 3,000 Compliance with the requirements of the Single Audit Act of 1984 and OMB Circular A-128 (including compliance with the State of California requirements for grants from the Office of the Criminal Justice Planning and California Department of Education (Child Development) 2,500 Audit procedures required by Proposition 111 relative to the City of San Bernardino's Appropriations Limit TOTAL 1,500 $31,500 DAB: km {RAMSCOTT. AGR) -3- RES 93-81 17. City staff will be responsible for the printing and binding of City's Financial Report. Consultant will be responsible for the preparation and typing of the City's Financial Report. 18. City will provide Consultant with copies of the computer spreadsheet models used in preparation of the June 30 reports of each year, and a data file containing the "notes to financial statements." 19. Upon written notice to and approval by City, the fees outlined in Section 15 of this Agreement may be revised under the following conditions: a. Accounting assistance is necessary in order to properly close the City or Agency's books so that they will be suitable to be audited. b. The information requested by Consultant in the Client Participation Schedule (Exhibit" A" ) is not provided, the information provided is not accurate and lor not complete, or is provided after the requested date. c. The Scope of Work is changed by written direction from City. All other provisions of this Agreement will remain binding despite any fee adjustment. 20. If City intends to publish or otherwise reproduce the financial statements and make reference to the firm name of Consultant, City agrees to provide Consultant with printers' proofs or masters for its review and approval before printing. City shall also provide Consultant with a copy of the final reproduced material for approval before distribution. Consultant's report on the financial statements is not to be included in an official statement or other documents involved with the sale of debt instruments without the prior approval of Consultant. Nothing in this Section 20 shall prohibit or limit the obligation of City to make copies of Consultant's reports available to the public under the California Public Records Act (Government Code ~6250 et seq.). 21. Any notice to be given from one party to the other pursuant to this Agreement is to be in writing and deposited with the United States Postal Service, postage prepaid and addressed as follows: DA8:km[RAMSCOTT.AGR] -4- RES 93-81 To City: Finance Director City of San Bernardino 300 North "0" Street San Bernardino, CA 92418 To Consultant: Rogers, Anderson, Malody & Scott Certified Public Accountants Vanir Tower, Suite 300 290 North "D" Street San Bernardino, CA 92401 Nothing in this Section shall be construed to prevent the giving of notice by personal service. 22. This Agreement constitutes the complete and exclusive agreemefit between the parties, superseding all proposals oral or written and all other communication, with respect to the terms of the engagement between the parties. IN WITNESS WHEREFORE, the parties hereto have executed this Agreement on the day and date first above shown. THE CIT~~~O By W. R~~~r ROGERS, ANDERSON, MALODY & SCOTT By ~~ By ATTEn By (J-.\ t<-C.,)v:_( \.. C1~J.L-- ~tLd-111 APPROVED AS TO FORM AND LEGAL CONTENT. James F. Penman City Attorney By ~,7. f~ ,{l DAB:km[RAMSCOTT.AGR] -5- RES 93-81 CITY OF SAN BERNARDINO CLIENT PARTICIPATION SCHEDULE (City only) June 30, 1993 General Matters Make ava i1 abl e the mi nutes of the City Counc i 1 for the preceding five years Copies of the resolutions/ordinances adopting and/or amending the 1992-93 budget Schedule of all transactions between related entities including the Economic Development Agency, the Financing Authority, and the City Copies of the Resolution and calculation of the City's 1992- 93 Appropri at ions Limit Copies of all Joint Powers Agreements Copies of all applications, agreements, entitlement letters, and award letters for all grants received by the City Copies of the City's Affirmative Action Plan Copies of the annual (or biennial) report to the EEOC Cash and Investments Schedule of cash by fund Schedule of cash by account Schedule of cash held by fiscal agents Copies of year-end bank statements and reconciliations for a 11 accounts Schedule showing transfers between cash and investment accounts of all entities for five days before and after June 30, 1993 Provide details of any cash restrictions and/or compensating balance arrangements with financial institutions 6 RES 93-81 Schedule of investments owned at June 30, 1993 indicating: Description of investment Purchase date - Maturity date Par value Cost - Market value Form of investment (bearer, registered, book entry, etc.) From whom purchased _ Investment held by (safekeeping, broker, physical possession, etc.) Related interest receivable Related recorded discount/premium Schedule showing the cash surrender value of any life insurance policies owned by the City Schedule of deferred compensation investments by financial institution Copies of the City's safekeeping agreements Copies of the City's investment policies Copies of the City's Treasurer's reports for each quarter ended during the fiscal year Receivables Schedule of property tax receivables by fund Schedule of property tax revenue by fund Copy of the County's property tax calendar for 1992-93 Schedule of special assessments receivable by fund Schedule of grant, entitlement and shared revenue receivables by fund Schedule of miscellaneous receivables and amounts due from other governments Inter- and Intra-fund Transactions Schedule showing beginning and ending balances and summarizing transactions for all inter- and intra-fund transfers, purchase/sale transactions, loans and advances ~ 7 RES 93-81 Inventories Copies of inventories extensions the count sheets or showing description, summary of a 11 quantity, price City and Prepaid Expenditures/Expenses Schedules of prepaid expenditures and/or prepaid expenses Copies of all insurance policies and fidelity bonds Property and Equipment Summary of general fixed assets showing beginning balance, additions, deletions and ending balance by category Summary of proprietary fund type property and equipment showing beginning balance, additions, deletions, and ending balance by category and fund Schedule of property and equipment additions Schedule of property and equipment deletions showing acquisition and disposal dates, description, life, depreciation method, cost or fair market value at date received, accumulated depreciation and sales proceeds Summary of accumulated depreciation showing beginning balances, additions, deletions and ending balances by category and fund Intangibles and Other Assets Schedule of deferred, intangible, or other assets Accounts Payable Schedule of accounts payable ~ Schedule of encumbrances 8 RES 93-81 Accrued Expenses Schedules of all accrued expenses including: - Accrued payroll _ Accrued compensated absences Accrued payroll taxes Accrued interest payable Accrued rentals Accrued pension obligations Accrued claims and judgements Schedule of deposits held by the City or Agency Schedul e of all funds held by the City or Agency in a trustee capacity including deferred compensation funds Copies of the City's vacation and sick leave policies Copies of the City's pension plan agreements Copies of the reserve statements from the City's insurance plan administrators Schedule of any retentions payable on construction contracts Long-Term Debt Schedules of general long-term debt including beginning balance, additions, repayments, and ending balance by issue Schedules of proprietary fund debt including beginning balance, additions, repayments, and ending balance by issue and fund Copies of documents relating to the issuance of all long- term debt including official statements, lease agreements, trust agreements and maturity schedules Schedul es of out standi ng balances of all defeased debt issues including remaining maturity schedules Summarize and make available the trustee statements of all debt issues outstanding Schedule of five-year maturities for all debt issues outstanding 9 RES 93-81 Equity - Schedule of each component of the equity accounts (fund balance - reserved, designated and undesignated, contributed capital, retained earnings - reserved and unreserved, and investment in general fixed assets by source and major asset category) of all funds and account groups Operations Make ava i 1 ab 1 e the payroll tax returns for the quarters ended during the year Schedule of PERS contributions and covered payroll Copies of the City's policies relative to competitive bidding Trial balance for each fund Summary of revenue and expenditures for each fund Commitments and Contingencies Make available all invoices for legal services paid during the year Make available all filings for conflict of interest ~ 10