The URL can be used to link to this page

Home My WebLink AboutCC Resolution 8359 (Audit Services)RESOLUTION NO. 8359 A RESOLUTION AUTHORIZING THE SIGNING OF A CONTRACT, LEASE OR AGREEMENT THE CITY COUNCIL OF THE CITY OF SAN RAFAEL RESOLVES as follows: The MAYOR and CITY CLERK are authorized to execute, on behalf of the City of San Rafael, a contract, lease or agreement with C. G. Uhlenberg for audit services for a three-year period (Subject to approval by the City Attorney) a coPy of which is hereby attached and by this reference made a part hereof. I, JEANNE M. LEONCINI, Clerk of the City of San Rafael, hereby certify that the foregoing resolution was duly and regularly intro- duced and adopted at a REGULAR meeting of the City Council of said City held on MONDAY the 1ST day of APRIL , 1991 , by the following vote, to wit: AYES: COUNCILMEIABERS:Boro, Breiner, Shippey, Thayer & Mayor Mulryan NOES: COUNCILMEMBERS:None ABSENT: COUNCILMEMBERS:None J ANNE M. LEONCNII ,City Clerk for AUDITING SERVICES THIS AGREEMENT, made and entered into this 4th day of May, 1991, by and between the CITY OF SAN RAFAEL, a political subdivision of the State of California ("City") and C. G. UHLENBERG & CO., Certified Public Accountants ("Auditor"); WITNESSETH: WHEREAS, City requires expert professional services to conduct annual fiscal year audits of its financial statement; and WHEREAS, Auditor represents that Auditor is qualified to furnish such expert professional services; and WHEREAS, City desires to engage the services of Auditor for the performance of such services in accordance with the Proposal and the terms and conditions hereof; NOW, THEREFORE, the parties hereto agree as follows: 1. AUDITOR'S SERVICES. (a) Audit. Auditor shall examine the general purpose financial statements of all funds of City in accordance with generally accepted auditing standards developed by the American Institute of Certified Public Accountants ("AICPA") and those set forth in the Industry Audit Guide for "Audits of State and Local Governmental Units". Auditor will also satisfy audit requirements of the Government Finance Officers Association as set forth in the publication entitled "Governmental Accounting, Auditing, and Financial Reporting" (GAAFR). Such examination shall include such tests of the accounting records and such other auditing procedures as Auditor considers necessary under the circumstances to serve as the basis for the rendering of an opinion by Auditor on the general purpose financial statements of all funds of City. The parties understand and agree that such procedures are not designed primarily to disclose defalcations or other irregularities; provided, however, that the audit procedures shall not necessarily be limited to those provided in the aforementioned publications in the vent that particular circumstances warrant. Additionally, where particular publications govern audit standards and procedures of specific funds or accounts, audits small be conducted in accordance therewith. (b) Report, Statements. Auditor shall review City's financial statements for conformance with generally accepted accounting principles and shall advise City of any adjustments thereto or reclassifications of amounts reported therein. Auditor shall prepare such financial statements as deemed reasonably appropriate by Auditor. Auditor shall render a written report of each audit, including financial statements, and Auditor's recommendations and opinions. Copies of said report shall be furnished to City by November 7th, unless the City's books are not closed in a timely manner. In addition to the foregoing reports and statement, Auditor shall prepare and deliver to City a management letter advising City of Auditor's observations and comments regarding City's financial practices and procedures, and including recommendations of Auditor with respect thereto. Said letter shall be based upon a study and evaluation of City's system of internal accounting control only to the extent Auditor considers it necessary to determine the nature, timing, and extent of auditing procedures, and shall not be based upon the results of a special study designed to report on such matters. The management letter shall be delivered to City within a reasonable time following conclusion of Auditor's examination of City's financial practices. (c) Additional Services. Auditor shall furnish additional expert profession auditing, accounting, or advisory services not within scope of services described in (a) and (b), above, subject to prior written approval thereof by City as hereinafter specified. Said additional services and the estimated compensation therefor shall be described in task orders prepared by Auditor at the request, or with the consent, of City. Such task orders shall be subject to the approval of City's Council, evidenced by motion duly made and carried. 2. COMPENSATION. (a) Basic Services, Limitation. City shall compensate Auditor for services performed pursuant to subdivisions (a) and (b) of paragraph 1 hereof in accordance with Auditor's hourly rates, current at the time of charge, for the classification of Auditor's officers and employees performing such services. Said compensation shall be in an amount equal to the sum of the hours, or fractions thereof calculated on a per diem basis, performed by each such officer or employee times the applicable hourly rate. It is understood and agreed that said schedule of rates and chargeable costs and expenses may change from time to time during the term hereof. Notwithstanding the foregoing, for the audit for each fiscal year during the term hereof, there is hereby established a maximum limitation of compensation as follows: Fiscal Year Maximum Compensation 1990-91 1991-92 1992-93 $33,500 $35,175 $36,950 In the event economic conditions are such that Auditor deems it necessary to adjust the foregoing maximum limitations, Auditor shall request such an adjustment in writing. Approval of adjustments to the maximum limitations shall be made by City Council by motion duly made and carried. 3. TERM. The term of this agreement shall commence upon the date first hereinabove written and shall expire upon submittal by Auditor and acceptance by City of Auditor's reports and statements within the time prescribed following the close of fiscal year 1992-1993, subject to such reasonable extensions of time as may be granted by City with respect to such submittals. 4. TERMINATION. Either party may terminate this agreement without cause effective the fiscal year (excluding the fiscal year July 1, 1990 - June 30, 1991) next following the giving of such notice; provided, however, that such notice shall be given not later than 90 days before the beginning of the fiscal year with respect to which such notice is to be effective. In the event of termination without cause pursuant to this paragraph, Auditor shall be compensated for services rendered to the date of termination not then compensated. The right of termination herein provided shall be in addition to the right of the parties to terminate for cause and to any other rights or remedies which may accrue to the parties arising out of this agreement. 5. AUDITOR'S STATUS. In the performance of the services provide hereunder Auditor is, and shall be considered to be, an independent contractor and not an employee, officer or agent of City. 6. NON -ASSIGNABILITY. Neither this agreement, nor any of the obligation or rights thereunder shall be assigned by Auditor without the prior written consent of City. 7. NOTICES. Notices required to be given hereunder shall be in writing and delivered personally or by depositing the same with the U.S. Postal Service (first class or equivalent postage prepaid) and addressed, in the case of Auditor to: and in the case of City to: C.G. Uhlenberg & Co. Certified Public Accountants 647 Veterans Blvd. Redwood City, CA 94063 Finance Director City of San Rafael 1400 Fifth Avenue San Rafael, CA 94901 8. GOVERNING PROVISIONS. To the extent not otherwise governed expressly by the provisions of this agreement, the provisions of Auditor's Proposal shall govern the performance of Auditor's services hereunder. In the event of any conflict between the provisions of the Proposal and this agreement, the provisions of this agreement shall govern. 9. PARAGRAPH HEADINGS. Paragraph and subparagraph headings as used herein are for convenience only, and shall not be deemed to amend, modify, or revise the provisions of the paragraphs or subparagraphs which they head. IN WITNESS WHEREOF, the parties hereto have executed this agreement the date first hereinabove written. ATTEST: jam/ ALAffJT�E �?. LE1 e r k CITY OF SAN RAFAEL Mayor, LAWRENCE E. MULRYAN C. G. UHLENBERG & CO. By ti J-e'� r J. Ir� Par ner EXHIBIT "A" SCHEDUEL OF FEES Personnel Classification Partner Manager Supervisor Senior Accountant Staff Accountants Clerical Staff Hourly Rate $110 $ 75 $ 50 $ 40 $ 40 $ 35