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ECONOMIC THE CTT AGENCY
OF Y OF SAN BERNARDINO
REOUEST_FOR COMMISSION/COUNCIL ACTION
From: TOM MINOR Subject: ECONOMIC DEVELOPMENT AGENCY
MANAGEMENT AUDIT
Chairman
Date: August 31, 1993 ----
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Synogsis of Previous Commis sion/Councit/Committee Actions :
On May 10, 1993, the Community Development Commission continued this item to
June 21, 1993.
On June 21, 1993,the Community Development Commission requested staff to prepare
a Request for Proposals to professional management audit firms and bring back for
Commission approval.
On July 19, 1993,the Community Development Commission authorized staff to solicit
proposals to professional management audit firms to perform a management audit of the
Economic Development Agency. ---------------
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Recommended Motion s :
(Community evert Commission'
MOTION: That the Community Development Commission authorize the Agency Administrator to enter into
a contract for services with Harvey M. Rose Accountancy Corporation to perform a management
audit of the Economic Development Agency for an amount not toe eed $59,125.
T 'M MINOR
Chairman
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--- - - - - Phone: 5051
Contact Person(s): Tom Minor. Chairman
Ward(s): 1 =7
Project Area(s): All
Supporting Data Attached: Staff Re ort
FUNDING REQUIREMENTS: Amount: $59,125.
Source: N/A
Budget Authority
Commission/Council Notes:
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-------------------------COMMISSION MEETING AGENDA
TCS:SMM:pc:mgtaudit Meeting Date: 09/07/93
Agenda Item Number J__.L
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ECONOMIC DEVELOPMENT AGENCY
OF THE CITY OF SAN BERNARDIN O
STAFF REPORT
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Mana em _
entAudit
The Mayor and Common Council and the Community Development Commission have previously
taken certain actions in connection with the Econom1/ZDevelopment ince the reorganization)
reorganization. It has been approximately two and one-half(21/2) the s sine Agency's current situation
and it is appropriate that certain reviews be conducted to analyze
and future direction. On June 21, 1993, the Commission asked staff to prepare a Request for
Proposals ("RFP") for professional management audit firms to prepare a comprehensive
management audit of the Economic Development Agency.
Pursuant to
the Commission's direction, staff distributed Request for Proposals to nine (9) firms.
The two firms that responded by the August 13, 1993 deadline are as follows:
McGladrey & Pullen $33,200
Harvey M. Rose Corporation $59,125
After a thorough review by Timothy J. Sabo and myself, we unequivocally a fact feel could no find
Rose is the most qualified. We base this assessment mostly
where McGladrey & Pullen have ever done a management o
t ai dit for an agency
they have done
where Harvey M. Rose has listed at least eight (8) cities
management reviews for economic development or redevelopment agencies. McGladrey &
Pullen's experience centers around financial audits, not management audits.
tained
It is recommended that the services of Harvey M. Rose Accountancy omanagement audit and isbhighly
to conduct said reviews. This firm specializes in public sect g The firm has worked
recommended by the California Redevelopment Association (CRA).
exclusively in the public sector for the past ten years, extensive management
an such analyses.budget
We have reviewed their qualifications, which inc
analyses for the City of San Francisco RDA and the County ofeSan Bernardino recently Economic and a
Community Development Department, to name a few. Y
management audit of the City of Adelanto, including the Adelanto RDA for the San Bernardino
County Grand Jury.
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-----------------COMMISSION MEETING AGENDA
TCS:SNIM:pc:mgtaudit Meeting Date: 09/07/93
Agenda Item Number 4
Community Development Commission Staff Report
PageTwo----------------------------------------------------------------------------------------------------------
attached Proposal provides a detailed management audit work plan which a specifies the scope perform a
The P
of work. It is anticipated that for the Economic professional
evelopment Agency. The estimated cost
comprehensive management au
of the project is $59,125. It is important to note that this co t Is a l cost would belcharged to
all clerical, report production, travel and other costs. No additions
the Agency.
The firm proposes to relocate project staff to San Bernardino and work full time on site at the
Agency offices.
I recommend adoption of the form motion.
TOM MINOR, Chairman
Community Development Commission
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---------------------------------------------------------------COMMISSION MEETING AGENDA
TCS:SMM:pc:mgtaudit Meeting Date: 09/07193
Agenda Item Number d
E
�i
AUG - 41993
A PROPOSAL TO CONDUCT
A MANAGEMENT AUDIT OF THE ECONOMIC
DEVELOPMENT AGENCY
FOR THE
CITY OF SAN BERNARDINO
� IDEI�TIA�
COIF
Prepared for.
City of San Benuw&no
Pr%xu-ed b3n.
Harvey K Rose Accountancy Corporation
August 39, 1993
a r vey
ose
1390 Market Street, Suite 1025, San Francisco, CA 94102 (415)552-9292 • FAX(415)252-0461 Los Angeles, CA
(213)965-7175
August 3, 1993
Timothy C. Steinhaus
Agency Administrator
Economic Development Agency
201 North"E" Street, 3rd Floor
San Bernardino, CA 92401-1507
Dear Mr. Steinhaus:
In accordance with your Request for Proposals dated July 26,
1993, we have
prepared the attached proposal to conduct a comprehensive management audit of
the Economic Development Agency include all aseects of San
taffing levels,Bernardino.nagement,cand
is comprehensive and will i P
organizational issues..
Our total maximum cost for the management audit is $59,125 based on a total of
575 estimated professional staff hours. This maximum cost includes all clerical,
report production, travel and other costs; no additional costs would be charged. If
additional professional staff hours in excess of 575 are required to complete the
highest quality professional product, such additional hours would be provided at no the
cost to the City of San Bernardino.d on an hour -hour basis, based on the apple
maximum cost would be reduce able
staff hourly rates.
In order to keep you up to date on this audit, we will prepare written progress
reports and conduct progress briefings on a biweekly basis.
Our firm works exclusively in the public sector, specializing in management audits
and budget analyses of county, city and special district agencies. Over the past ten
years, our firm has performed over 225 such analyses.
Timothy C. Steinhaus
Agency Administrator
Economic Development Agency
August 3, 1993
Page 2
In our capacity as Budget Analyst, , w under contract
responsible ble or annually reviewing the
City and County of San Francisco, we P Additionall as Budget
budget of the San Francisco Redevelopment Agency. Y�
ic
Analyst, we are responsible for the program the Board of Supervisors. We have
development matters which are considered y
conducted management audits of the Francisco
An Angeles Redevelopment
the Oakland San,
an e
Community Redevelopment Agencies o f Los g
Francisco Convention and Visitor's Bureaus lnd and San Francisco Development
Departments in San Bernardino County,
It should be noted that we recently completed
ge Agency for the 992e931 San
anagement audit of th Adelanto including the Adelanto Redevelopment
Bernardino County Grand Jury. Our firm has served the San Bernardino County
Grand Jury as their management auditor during Fiscal Years 1983-84, 1986-87,
1987-88, 1988-89, 1990-91, 1991-92 and 1992-93.
We believe that the most important prerequisites of our work in conducting
management audits of government agencies is independence and d of Supervisors, City Councils and
experience in working with numerous Boar
Grand Juries is that our clients want the facts and insist onsuch independence
contest with
objectivity. We do not perceive our role as winning apop Y
employees. Rather, we strongly believe that our job is to report the facts, regardless
of where the chips might fall.
It should be noted that our staff works full relocate onsite at the our p ogect staff in the City of
being audited. In that connection, we
San Bernardino for the duration of the g Although
San Francisco office and a Los Angeles office, management auditors cannot conduct the firm's a professional, comprehensive management audit you authorization to
We are prepared to begin this pr
proceed.
of
I am enclosing three copies of our corporate qualifications age 109 statement. Section
direct prof ct
this document on pages 102 throug h 106 and P
experience in economic development, redevelopment and convention and visitor's
bureau agencies. The detailed resumes of our staff are shown in Section IV on pages
24 through 52 and our references are shown in Section V on pages 53 through 68.
Please don't hesitate to contact any of our references listed in Section V of our
corporation qualifications statement. I believe these government officials, located
throughout California, will independently verify the professionalism, independence,
objectivity, quality and timeliness of our management audit reports.
irvey
ose Accow"ncYCArpomfion
Timothy C. Steinhaus
Agency Administrator
Economic Development Agency
August 3, 1993
Page 3
please contact either myself at
If you have any questions pertaining to this proposal,
(415) 552-9292 or our Vice President, Roger Mialocq at (408) 299-2323. We look
forward to serving the City of San Bernardino.
Respectfully submitted,
Harvey M. Rose, CPA
President
Enclosure
arvey
ose AccountwwY COrPors"C&
l
TART F OF CONS
Page
SECTION Detailed Management Audit Work Plan..................................
I
SECTION II Relevant Management Audit o Economic Development
Experience Pertaining
Agencies, Redevelopment Agencies and Convention and
Visitor's Bureaus..................................................................................4
S
SECTION III
Project Cost........................................................,..................................
e
SECTION I
CITY OF SAN BERNARDINO
ECONOMIC DEVELOPMENT AGENCY
Estimated
Professional
Task
1 E.jr_a,ten n' ference
• Conduct an entrance conference with Economic Development
Agency officials. Purpose of the entrance conference will be to
introduce the project staff, respond
andt establish appropriate audit
Agency staff and officials 5
procedures and protocols.
2. Preecece&rvey
• Review requested documentation including detailed information for
all completed or ongoing Agency projects, copies of policies and
procedures manuals, professional services or consulting of budgets for
sampling of produced consultant reports, cop 25
previous three years and other related materials.
3 Or „ ization and Structures
Interview agency administrative managers, project and program
• managers and individuals responsible for contract monitoring, and
project financing to gain an understanding of Agency organization,
lines of authority, Agency activities and financing mechanisms.
• Examine organizational structure of the Agency and compare to
other Economic Development, Redevelopment and Convention and
Visitor's Bureau agencies in large cities in the State of California.
- Conduct a detailed review of staffing levels and responsibilities.
• Compare the recent organizational structure of the Agency to the 105
previous structure prior to consolidation of development entities.
1
Section I cont.
Estimated
Professional
Hours
T�k
4. h4ana emen Information
• man
Conduct interviews with project and program ager staff and
laps.
review and evaluate project plans with previously app roved P
• Review ongoing project revenues and financing sources such as
proceeds from the sale of property, rental and lease revenue, prior
year surpluses, bond proceeds and tax increment financing as
needed for organizational analysis.
• Review long term needs for debt financing sources such as proceeds
from the sale of property, rental and lease revenue, prior year
surpluses, bond proceeds and tax increment financing as needed for
organizational analysis.
• Evaluate operational objectives and management controls for g0
Agency and for each project and program within the Agency.
5. Policies and Procedures_
• Review and evaluate specific goals and objectives of the Economic
Development Agency.
• Evaluate what performance measurement system has been
implemented to measure grant recipient accomplishments relative
to Agency economic development objectives.
• Evaluate the level of coordination between the Agency's goals and
objectives and other City organizations with responsibility for 105
economic development.
2 /
Section I cont.
Estimated
Professional
Hours
s Business Management
• Evaluate the Agency's use of professional services and consulting
contracts.
• Evaluate what performance measurement system has been
implemented to measure grant recipient accomplishments relative
to Agency economic development objectives.
• Evaluate the usefulness of consultant reports to meet Agency 125
objectives and enhance Agency operations.
7. Dra ,,,.+ v.-eparation and Exit Conf r n
• Prepare draft report, including all findings, conclusions and
recommendations.
• Conduct exit conference with Agency officials, modify the draft
report as necessary and prepare final report.
• Conduct public workshop presentation of final report to Community 1?�4
Development Commission.
Estimated Total Management Audit Hours:
575
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t
SECTION II RELEVANT MANAGEMENT AUDIT
AND BUDGET ANALYSIS EXPERIENCE PERTAINING
TO ECONOMIC DEVELOPMENT AGENCIES, REDEVELOPMENT
AGENCIES AND CONVENTION AND VISITOR'S BUREAUS
The following projects have been selected from the more than 225 conducted by the
management audits and budget analyses which economi cdevelopm development agencies,
Corporation. These projects include studies
of
redevelopment agencies and convention and visitor's s s bureaus. brii f description the
each of the management audit and budget analysis P r
following page and in Section VI of our corporate qualifications statement.
avian^ Pmnt Audi*a� ;D * I Proiects-
City of Adelanto Redevelopment Agency FY 1992-93
•
• City and County of San Francisco Redevelopment Agency FY 1991-92
City and County of San Francisco Community Development 1979-present
• San Bernardino County Economic Development Department FY 1986-87
• City of Cerritos Redevelopment Agency FY 1986-87
• City of Oakland Economic Development and Employment; Grants Management
Office FY 1985-86
• Los Angeles County Selected Community Redevelopment Agencies FY 1983-84
• City and County of San Francisco Economic Development FY 1982-83
• City of Oakland Convention and Visitor's Bureau and the Northern California
Black Chamber of Commerce Related to Services Funded by the City of
Oakland FY 1989-90
• City and County of San Francisco Convention and Visitor's Bureau FY 1984-85
4
Section II Cont.
• ent a„rl Fc►onoTnic Develou
Client: Board of Supervisors, City and County of San Francisco
Project: Budget Analysis--Community Development
Agency: Mayor's Office of Housing and Community evelopment
Period: 1979-present
Since 1979, HMR has conducted annual analyses of San Francisco's of
Community Development (CD) budgets as proposed hams receiving CDffifunds
Housing and Community Development. Various Public Housing Rehabilitation
include the following: Redevelopment Agency;
Program; Housing Development Corporations; Housing Site Acquisition,
Community Housing Rehabilitation, and Code Enforcement; Fair Housing
Counseling and Technical Service; Neighborhood Facilities Improvement Program,
Neighborhood Centers; Public Space Improvement; Public Services Program;
Economic Development Program Administration;
up to $1.2 million in savings
Management. These annual analyses have yielded P
that were reallocated to other needed programs.
* * * * * * * * * * * *
Client: Grand Jury, San Bernardino County
Project: Management Audit
Agency: City of Adelanto and the Adelanto Redevelopment Agency
Period: 1993
The San Bernardino County Grand Jury retained HMR to conduct a
management audit report which identifies oPP mo Agency operations; and, to
unities to imrove the management and reporting of City and Redevelopment
ensure that applicable State and federal laws as well as local ordinances are
adhered to. * * * * * * * * * * * *
Client: Board of Supervisors, City and County of San Francisco
Project: Management Audit
Agency: San Francisco Redevelopment Agency
Period: 1992
The Board of Supervisors directed HMR t to Agency's management use of audit of
the San Francisco Redevelopment Agency including
increment financing, project management skills, level of reporting to the Board of endations included
Supervisors and economic development activities. Our recomm From a performance perspective,
approximately $400,000 in staff salary reductl project perspective,
HMR recommended that the agency adopt better procedures and provide
management, align senior ton to the salaries to
Supervisors.
City positions,
more detailed information
Section II cont.
* * * * * * * * * * * *
Client: Grand Jury, San Bernardino County
Management � � tlopment
Project. c Development Department
Agency: Economi
Period: 1986-87 with an economic
HMR
found that San Bernardino County's co County*t The contract was
development firm was not in the best interests he the
a fixed fee but did not related
found deficient in that the County was paying service
require the co
ntrat firm to Provide a specific number of h s efforts onbehalf and
of the
hourly rates or any other measurement of the company professional
County. We also found that the contractor's wereanot,adequatelyy monitored by the
service and special departmental expenses
allowing fora potential conflict of interest with the contractor authorizing
County that the contractor had overstated their accomp We
their own expenses, am as a whole was weakly administered.'s overall
al
that the economic development program the use of the contract
several changes in the contract and changes in the County's overal
recommended a reduction
approach to economic development including
firm.
* * * * * * * * * * * *
Internal Affairs Department, City of Cerritos
Client: Director, Agreement Payment Provisions
Project: Financial Analysis -- te'
Agencies: Cerritos Redevelopment Agency
Period: 1986
The Director of Internal Affairs retained HM R t College evaluate
strict if
under
_
amounts may be owed to the Cerritos Community College
agreements entered into in 1975 and 1977 wand the City to Cerritos. MR staff Agency
District, the Cerritos Redrov..on annd records of payments made to the Community
reviewed the agreement p determined from review of the
College District by the Redevelopment Agency;
Auditor-Controller's records the amount of incremental o through 985-86eand the
County A for each of the years 198
the Redevelopment Agency
amount thereof that would be allocable to the
tate Chanc District
or of Community
agreements; contacted representatives of the eived funds from the
d the Los Angeles County Superintendent a e recols to determine the
Colleges an College District may h
extent o which the Community se allocable to the District
State to offset decreased revenues allocatoe��other District after passage o
Proposition 13, and that might reduce the am
a amount due to the College District under
under th e agreements; and calculated the
terms of the agreements.
6 /
Section II cunt.
Client: City Manager, City of Oakland elopment
Project: Management Audi Development and Employment
Agency: Office of Economi
Period: 1985-86
conducted a management audit of this agency, which administers
HMR co employment and
Oakland's redevelopment efforts, economic umbr umbrella.ewe and pooling
Oa h attritio ,
training programs under one administrative positions through
some dup out certain employment and
clerical staff and deleting procedures, contracting
implementing new budget
bons deletion of three underutilized adm s forefede`ralnand they
training func roved budgeting and monitoring procedures
attrition, in rovements. The benefits resulting from
economic development funds and other imp
'
n of these recommendations will include improved services and cos
implementation 1.3 million annually
reductions of approidmatelY
* * * * * * * * * * * *
Client: Grand Jury, Los Angeles County
Project: Management Community Redevelopment Agencies of Los Angeles County
Agencies: Commune y
Period: 1984
conducted a review of all community redevelopment agencies (CRAB) in
HMR Angeles County Grand Jury. For this study,
Los Angeles County in 1984 for the Los reviewed all existing
we identified and surveyed each nR Cites and interviewed o 'numerous st o f and
and pending state laws governing Issues identified as a result
County officials with jurisdiction over CofR As, the drain on County property tax
study included the lack of accoun financing mechanisms, the lack of regional
revenue resulting from CRAproject
nand anning between the individual d c Studies of six CR.As adequate n the
stand ands PI blight- we also conducte
standards for determining roaches to municipal
County and analyzed and reported on their alternative app
redevelopment.
* * * * * * * * * * * *
Client: Board of Supervisors,
City and County of San Francisco
Project: Management Audit—Economic Development Organizations (NEDOs)
Agencies: Neighborhood Economico Development onOPmm. Devoe Development (MOED)
and the Mayor's office
Period: 1982
' reviewed the use of Community Development Block Grant(CDBG)
This audit
funds used by
NEDO and MOED. The major goals of this ov mall ply°fo�onomic
need for economic development, to evaluate the City
development, and to determine the impact that economic development had in
7 /
Section II cont.
roving small businesses, increasing low
upgrading communities, increasing or imp .s tax base. HMR made
ent, and increasing the Cityec ax ba development
and moderate income empliym coordination of existing produce a more cost-
recommendations to improve sectors, and to p
activities between the public and p program. In addition, HMR recommended I ent
effective economic centralize
loan packaging program that would save $288,000
implementation of a
in annual operating costs-
con 7endaaAn&YWWJI'5 Burma
Client:
City Manager, City of Oakland of the
Project: Management and Organizational Study
Convention and Visitor's Bureau and the Northern
California Black Chamber
A en : Convention and Visitor's Bureau and Chamber of Commerce
g
Period: 1989
viewed the operations of these contractors
This tors sales'phis study re convention
Convention Center Management concerning
'ties and analyzed the organization of these services within
promotion activities,
Oakland.
* * * * * * * * * * * *
Client: Board of Supervisors, City and County of
San Francisco
f San
Project: Management Audit o Francisco Convention an
Visitors Bureau
Agency: Convention and Visitor's Bureau
Period: 1985
Our recommendations relate primarily to marketing the City's convention
s and to methods by which the City's contract with the Convention an
Visitors Bureau is monitored by
facilitie the Chief Administrative Officer.
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SECTION III pun.rFC'T COST
The table belo w P rovides our estimate of professional staff hours by staff level,
proposed project of the Economic Development Agency.
hourly rate and cost for this propo ement audit is
comprehensive scope manag
The estimated cost to the proposed rofessional staff hours. This cost is a
$59,125, based on a total of 575 estimated �P travel and other costs; no
maximum cost and includes all clerical, repo production,
late the highest quality
additional
costs would be charged to the City of Soar Bernardino- If additional
professional staff hour's in asdit5onalr hoursu would be provided be at no cost.
reduced on
professional product, such cost would
Alternatively, if fewer hours based are
the applicable staff hoiuirly rates.
an hour for hour basis,ba
Rate Estimated
E"-HQ=
$150 50 $7,500
Partner 220 27,500
Manager 185 215 18,275
Senior Analyst 65 0
Analyst
575 5__
Total
work plan is designed to be flexible. It can tse altered as
he City of an
our proposed fiscal constrain
order to best meet the needs and any
$ernardino might have.
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