HomeMy WebLinkAbout2005-076
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RESOLUTION NO. 2005-76
RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY
OF SAN BERNARDINO AUTHORIZING THE EXTENSION OF THE AGREEMENT
BETWEEN THE CITY OF SAN BERNARDINO AND CONRAD AND ASSOCIATES,
L.L.P. FOR A ONE YEAR PERIOD, FY 04-05, FOR THE PROVISION OF
FINANCIAL AUDITING SERVICES.
BE IT RESOLVED BY THE MAYOR AND COMMON COUNCIL OF THE
CITY OF SAN BERNARDINO AS FOLLOWS:
SECTION 1. The Mayor and the City of San Bernardino is hereby authorized and
directed to execute on behalf of said City an agreement with Conrad and Associates,
L.L.P. relating to financial auditing services, a copy of which is attached hereto as Exhibit
"A" and incorporated herein by reference.
SECTION 2. The authorization to execute the above referenced agreement is
rescinded if the parties to the agreement fail to execute it within sixty (60) days of the
passage of this resolution.
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RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY
OF SAN BERNARDINO AUTHORIZING THE EXTENSION OF THE AGREEMENT
BETWEEN THE CITY OF SAN BERNARDINO AND CONRAD AND ASSOCIATES
L.L.P. FOR A ONE YEAR PERIOD, FY 04-05, FOR THE PROVISION OF
FINANCIAL AUDITING SERVICES.
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20 2005.
I HEREBY CERTIFY that the foregoing Resolution was duly adopted by the Mayor
and Common Council of the City of San Bernardino at a joint regulameeting thereof, held
on the 4th day of April
Council Members: AYES
ESTRADA x
LONGVILLE x
MCGINNIS x
DERRY x
KELLEY x
JOHNSON ---1L
MCCAMMACK x
, 2005, by the following vote, to wit:
NAYS
ABSTAIN ABSENT
Q..-:.Ad. 1.:1. C.t~~
~~el G. Clark, City Clerk
The foregoing resolution is hereby approved thO A day of April
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23 Approved as to
24 Form and legal content:
Gordon McGinnis, Mayor Pro Tern
City of San Bernardino
25 JAMES F. PENMAN,
City Attorney
26 ~~/J1Ift~
27 Bykl"1~~tJ40l!ff
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CONRAD AND
ASSOCIATES, L.L.P.
CERTIFIED PUBLIC ACCOUNTANTS
2301 DUPONT DRIVE, SUITE 200
IRVINE, CALIFORNIA 92612
(949) 474-2020
Fax (949) 263-5520
April 12, 2005
Barbara Pachon, Finance Director
City of San Bernardino
300 North "D" Street
San Bernardino, California 92418
Dear Ms. Pachon:
Conrad and Associates, L.L.P. is desirous of an ongoing relationship in serving as independent
auditors for the City of San Bernardino (City). Our original agreement for auditing services,
dated July 2000, was for fiscal years 2000 through 2004. We are requesting that our auditing
services be retained for an additional one (1) year period (for the year ended June 30, 2005).
For each of the years that we have served the City of San Bernardino, we have provided
experienced staffing and continuity of all key personnel. As the City's independent auditors, we
have provided constructive comments relating to improvements in internal control and
compliance with certain laws and regulations.
Weare proud of the excellent service our firm has provided to the City of San Bernardino. We
have a proven track record in meeting deadlines. We have assisted the City in preparing its
Comprehensive Annual Financial Report (CAFR) and the 2004 CAFR was recently submitted
under both the State and National award programs. We have made ourselves available (at no
extra charge) throughout the years the answer questions raised by Finance Staff that come up
from time to time.
As auditors of the City, we have been contracted to perform certain engagements in addition to
our audit contract. We were contracted to perform agreed-upon procedures of the concessionaire
operations at the City Soccer Complex. We were contracted to perform agreed-upon procedures
regarding the operations at the City's Pioneer Memorial Cemetery. We were contracted to
perform agreed-upon procedures of the management agreement between the EDA and American
Golf, Inc. in regard to the Shandin Hills Country Club. We were contracted to perform agreed-
upon procedures regarding the Lease Agreement between the City and the Inland Empire
Baseball Tean (San Bernardino 66ers).
We plan to provide continuity of staffing. For the upcoming audit term, Conrad and Associates,
L.L.P. staff will be available to work with the finance staff of the City in areas of technical
accounting pronouncements, fringe benefits taxation issues as well as compliance and internal
control issues. Weare available for telephone consultation on various financial matters
throughout the year. All professional consultation throughout the year has been included in the
fixed fees.
MEMBERS OF AI(PA AND CALIFORNIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS
MEMBER OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRIVATE COMPANIES PRACTICE SECTION
Barbara Pachon, Finance Director
City of San Bernardino
Page two
Weare proposing a one year extension to our contract for fiscal years ended June 30, 2005 as
follows:
Description
Estimated
Hours
Fiscal Year
Ended June 30,
2005
Audit of the City of San Bernardino,
Management Letter, GANN Limit Procedures,
A-B3 Single Audit of Federal Grant Programs,
ongoing GASB #34 procedures and preparation
of the fund financial statements
660
$55,760
Hourly rates in effect for services which may be requested outside the scope of the fixed fee
engagement are as follows:
Classification
Hourly Rates for the Fiscal
Year Ended June 30. 2005
Partners
Senior Managers
Managers
Supervisors
Senior Auditors
Staff Accountants
$175
125
115
105
95
85
The City has insurance certificates on file for our firm and all such certificates will be maintained up
to date with each annual audit examination. We value the City of San Bernardino as an important
client of our firm and look forward to continuing our services for fiscal year 2005.
If the foregoing terms meet with your understanding, you may sign and return the enclosed duplicate
of ~s letter. We will be pleased to execute a formal contract or contract extension for auditing
services.
Very truly yours,
CONRAD AND ASSOCIATES, L.L.P.
~~;:~~~
Partner
Accepted:
CITY OF SAN BERNARDINO
By: ~~/iJ.
Title: aii ~;v{f:~
~p~s--~ d
Date: