HomeMy WebLinkAboutFD Audit of Marin Recycling & Resource Recovery AssociationAGREEMENT FOR PROFESSIONAL SERVICES
FOR AUDIT OF MARIN RECYCLING & RESOURCE RECOVERY ASSOCIATION
This Agreement is made and entered into this day of Q , 20O by
and between the CITY OF SAN RAFAEL (hereinafter "CITY"), and R.J. RICCIARDI, INC., a
California corporation (hereinafter "CONSULTANT").
RECITALS
WHEREAS, CITY's Amended Hazardous Waste Collection Program Agreement with
Marin Recycling & Resource Recovery Association ("MRRRA") provides for a periodic audit of
MRRRA's records related to its expenses, profit, and revenues under that agreement; and
WHEREAS, CONSULTANT has the expertise to perform the required audit;
AGREEMENT
NOW, THEREFORE, the parties hereby agree as follows:
1. PROJECT COORDINATION.
A. CITY'S Project Manager. The Environmental Management Coordinator is hereby
designated the PROJECT MANAGER for the CITY and said PROJECT MANAGER shall supervise
all aspects of the progress and execution of this Agreement.
B. CONSULTANT'S Project Director. CONSULTANT shall assign a single
PROJECT DIRECTOR to have overall responsibility for the progress and execution of this
Agreement for CONSULTANT. Michael O'Connor is hereby designated as the PROJECT
DIRECTOR for CONSULTANT. Should circumstances or conditions subsequent to the execution
of this Agreement require a substitute PROJECT DIRECTOR, for any reason, the CONSULTANT
shall notify the CITY within ten (10) business days of the substitution.
2. DUTIES OF CONSULTANT.
CONSULTANT shall perform the duties and/or provide the audit services provided for in
the agreement with MRRRA, as more fully described in the CONSULTANT'S Engagement Letter
dated January 4, 2022, attached hereto as Exhibit "A" and incorporated herein by reference, with a
target completion date on or before May 31, 2022.
3. DUTIES OF CITY.
CITY shall pay the compensation as provided in Paragraph 4, and cooperate with
CONSULTANT in conducting its audit services.
4. COMPENSATION.
For the full performance of the services described herein by CONSULTANT, CITY shall
pay CONSULTANT on a time and materials basis at the following hourly rates: Director $200,
Manager $135, Senior accountant $100-125, Staff accountant $90-95; in a total amount not to exceed
$7,500.
Payment will be made monthly upon receipt by PROJECT MANAGER of itemized invoices
submitted by CONSULTANT.
5. TERM OF AGREEMENT.
The term of this Agreement shall be for a period commencing on the execution of this
agreement and ending on June 30, 2022. Upon mutual agreement of the parties, and subject to the
approval of the Fire Chief, the term of this Agreement may be extended for an additional period of up
to three (3) months.
6. TERMINATION.
A. Discretionary. Either party may terminate this Agreement without cause upon thirty
(30) days written notice mailed or personally delivered to the other party.
B. Cause. Either party may terminate this Agreement for cause upon fifteen (15) days
written notice mailed or personally delivered to the other party, and the notified party's failure to cure
or correct the cause of the termination, to the reasonable satisfaction of the party giving such notice,
within such fifteen (15) day time period.
C. Effect of Termination. Upon receipt of notice of termination, neither party shall
incur additional obligations under any provision of this Agreement without the prior written consent
of the other.
D. Return of Documents. Upon termination, any and all CITY documents or materials
provided to CONSULTANT and any and all of CONSULTANT's documents and materials
prepared for or relating to the performance of its duties under this Agreement, shall be delivered to
CITY as soon as possible, but not later than thirty (30) days after termination.
7. OWNERSHIP OF DOCUMENTS.
The written documents and materials prepared by the CONSULTANT in connection with
the performance of its duties under this Agreement, shall be the sole property of CITY. CITY may
use said property for any purpose, including projects not contemplated by this Agreement.
INSPECTION AND AUDIT.
Upon reasonable notice, CONSULTANT shall make available to CITY, or its agent, for
inspection and audit, all documents and materials maintained by CONSULTANT in connection with
its performance of its duties under this Agreement. CONSULTANT shall fully cooperate with CITY
or its agent in any such audit or inspection.
9. ASSIGNABILITY.
The parties agree that they shall not assign or transfer any interest in this Agreement nor the
performance of any of their respective obligations hereunder, without the prior written consent of the
other party, and any attempt to so assign this Agreement or any rights, duties or obligations arising
hereunder shall be void and of no effect.
10. INSURANCE.
A. Scope of Coverage. During the term of this Agreement, CONSULTANT shall
maintain, at no expense to CITY, the following insurance policies:
1. A commercial general liability insurance policy in the minimum amount of
one million dollars ($1,000,000) per occurrence/two million dollars ($2,000,000) aggregate, for death,
bodily injury, personal injury, or property damage.
2. An automobile liability (owned, non -owned, and hired vehicles) insurance
policy in the minimum amount of one million dollars ($1,000,000) dollars per occurrence.
3. If any licensed professional performs any of the services required to be
performed under this Agreement, a professional liability insurance policy in the minimum amount of
one million dollars ($1,000,000) per occurrence/two million dollars ($2,000,000) aggregate, to cover
any claims arising out of the CONSULTANT's performance of services under this Agreement.
Where CONSULTANT is a professional not required to have a professional license, CITY reserves
the right to require CONSULTANT to provide professional liability insurance pursuant to this
section.
4. If it employs any person, CONSULTANT shall maintain worker's
compensation insurance, as required by the State of California, with statutory limits, and
employer's liability insurance with limits of no less than one million dollars ($1,000,000) per
accident for bodily injury or disease. CONSULTANT's worker's compensation insurance shall
be specifically endorsed to waive any right of subrogation against CITY.
B. Other Insurance Requirements. The insurance coverage required of the
CONSULTANT in subparagraph A of this section above shall also meet the following requirements:
1. Except for professional liability insurance or worker's compensation
insurance, the insurance policies shall be specifically endorsed to include the CITY, its officers,
agents, employees, and volunteers, as additional insureds (for both ongoing and completed
operations) under the policies.
2. The additional insured coverage under CONSULTANT'S insurance policies
shall be "primary and noncontributory" with respect to any insurance or coverage maintained by
CITY and shall not call upon CITY's insurance or self-insurance coverage for any contribution. The
"primary and noncontributory" coverage in CONSULTANT'S policies shall be at least as broad as
ISO form CG20 0104 13.
3. Except for professional liability insurance or worker's compensation
insurance, the insurance policies shall include, in their text or by endorsement, coverage for
contractual liability and personal injury.
4. By execution of this Agreement, CONSULTANT hereby grants to CITY
a waiver of any right to subrogation which any insurer of CONSULTANT may acquire against
CITY by virtue of the payment of any loss under such insurance. CONSULTANT agrees to
obtain any endorsement that may be necessary to effect this waiver of subrogation, but this
provision applies regardless of whether or not CITY has received a waiver of subrogation
endorsement from the insurer.
5. If the insurance is written on a Claims Made Form, then, following termination
of this Agreement, said insurance coverage shall survive for a period of not less than five years.
6. The insurance policies shall provide for a retroactive date of placement
coinciding with the effective date of this Agreement.
7. The limits of insurance required in this Agreement may be satisfied by a
combination of primary and umbrella or excess insurance. Any umbrella or excess insurance shall
contain or be endorsed to contain a provision that such coverage shall also apply on a primary and
noncontributory basis for the benefit of CITY (if agreed to in a written contract or agreement) before
CITY'S own insurance or self-insurance shall be called upon to protect it as a named insured.
8. It shall be a requirement under this Agreement that any available insurance
proceeds broader than or in excess of the specified minimum insurance coverage requirements and/or
limits shall be available to CITY or any other additional insured party. Furthermore, the requirements
for coverage and limits shall be: (1) the minimum coverage and limits specified in this Agreement; or
(2) the broader coverage and maximum limits of coverage of any insurance policy or proceeds
available to the named insured; whichever is greater. No representation is made that the minimum
Insurance requirements of this agreement are sufficient to cover the obligations of the
CONSULTANT under this agreement.
C. Deductibles and SIR's. Any deductibles or self-insured retentions in
CONSULTANT's insurance policies must be declared to and approved by the PROJECT
MANAGER and City Attorney and shall not reduce the limits of liability. Policies containing any
self-insured retention (SIR) provision shall provide or be endorsed to provide that the SIR may be
satisfied by either the named insured or CITY or other additional insured party. At CITY's option,
the deductibles or self-insured retentions with respect to CITY shall be reduced or eliminated to
CITY's satisfaction, or CONSULTANT shall procure a bond guaranteeing payment of losses and
related investigations, claims administration, attorney's fees and defense expenses.
D. Proof of Insurance. CONSULTANT shall provide to the PROJECT MANAGER
or CITY'S City Attorney all of the following: (1) Certificates of Insurance evidencing the insurance
coverage required in this Agreement; (2) a copy of the policy declaration page and/or endorsement
page listing all policy endorsements for the commercial general liability policy, and (3) excerpts of
policy language or specific endorsements evidencing the other insurance requirements set forth in this
Agreement. CITY reserves the right to obtain a full certified copy of any insurance policy and
endorsements from CONSULTANT. Failure to exercise this right shall not constitute a waiver of
the right to exercise it later. The insurance shall be approved as to form and sufficiency by PROJECT
MANAGER and the City Attorney.
11. INDEMNIFICATION.
A. CONSULTANT agrees to indemnify, defend, and hold CITY, its employees,
officers, and agents, harmless from any and all liabilities including, but not limited to, litigation
costs and attorney's fees arising from any and all claims and losses to anyone who may be injured
or damaged by reason of CONSULTANT'S negligence, recklessness or willful misconduct in the
performance of this Agreement.
B. The defense and indemnification obligations of this Agreement are undertaken in
addition to, and shall not in any way be limited by, the insurance obligations contained in this
Agreement, and shall survive the termination or completion of this Agreement for the full period
of time allowed by law.
12. NONDISCRIMINATION.
CONSULTANT shall not discriminate, in any way, against any person on the basis of age,
sex, race, color, religion, ancestry, national origin or disability in connection with or related to the
performance of its duties and obligations under this Agreement.
13. COMPLIANCE WITH ALL LA
CONSULTANT shall observe and comply with all applicable federal, state and local laws,
ordinances, codes and regulations, in the performance of its duties and obligations under this
Agreement. CONSULTANT shall perform all services under this Agreement in accordance with
these laws, ordinances, codes and regulations. CONSULTANT shall release, defend, indemnify and
hold harmless CITY, its officers, agents and employees from any and all damages, liabilities,
penalties, fines and all other consequences from any noncompliance or violation of any laws,
ordinances, codes or regulations.
14. NO THIRD PARTY BENEFICIARIES.
CITY and CONSULTANT do not intend, by any provision of this Agreement, to create in
any third party, any benefit or right owed by one party, under the terms and conditions of this
Agreement, to the other party.
15. NOTICES.
All notices and other communications required or permitted to be given under this Agreement,
including any notice of change of address, shall be in writing and given by personal delivery, or
deposited with the United States Postal Service, postage prepaid, addressed to the parties intended to
be notified. Notice shall be deemed given as of the date of personal delivery, or if mailed, upon the
date of deposit with the United States Postal Service. Notice shall be given as follows:
TO CITY's Project Manager:
TO CONSULTANT's Project Director:
16. INDEPENDENT CONTRACTOR.
City of San Rafael
Fire Department
1375 Fifth Avenue
San Rafael, CA 94901
Attn: Environmental Management Coordinator
Michael O'Connor
R.J. Ricciardi, Inc.
1101 Fifth Avenue
Suite 360
San Rafael, CA 94901
For the purposes, and for the duration, of this Agreement, CONSULTANT, its officers,
agents and employees shall act in the capacity of an Independent Contractor, and not as employees of
the CITY. CONSULTANT and CITY expressly intend and agree that the status of
CONSULTANT, its officers, agents and employees be that of an Independent Contractor and not
that of an employee of CITY.
17. ENTIRE AGREEMENT -- AMENDMENTS.
A. The terms and conditions of this Agreement, all exhibits attached, and all documents
expressly incorporated by reference, represent the entire Agreement of the parties with respect to the
subject matter of this Agreement.
B. This written Agreement shall supersede any and all prior agreements, oral or written,
regarding the subject matter between the CONSULTANT and the CITY.
C. No other agreement, promise or statement, written or oral, relating to the subject
matter of this Agreement, shall be valid or binding, except by way of a written amendment to this
Agreement.
D. The terms and conditions of this Agreement shall not be altered or modified except
by a written amendment to this Agreement signed by the CONSULTANT and the CITY.
E. If any conflicts arise between the terms and conditions of this Agreement, and the
terms and conditions of the attached exhibits or the documents expressly incorporated by reference,
the terms and conditions of this Agreement shall control.
18. SET-OFF AGAINST DEBTS.
CONSULTANT agrees that CITY may deduct from any payment due to CONSULTANT
under this Agreement, any monies which CONSULTANT owes CITY under any ordinance,
agreement, contract or resolution for any unpaid taxes, fees, licenses, assessments, unpaid checks or
other amounts.
19. WAIVERS.
The waiver by either party of any breach or violation of any term, covenant or condition of
this Agreement, or of any ordinance, law or regulation, shall not be deemed to be a waiver of any
other term, covenant, condition, ordinance, law or regulation, or of any subsequent breach or violation
of the same or other term, covenant, condition, ordinance, law or regulation. The subsequent
acceptance by either party of any fee, performance, or other consideration which may become due or
owing under this Agreement, shall not be deemed to be a waiver of any preceding breach or violation
by the other party of any term, condition, covenant of this Agreement or any applicable law, ordinance
or regulation.
20. COSTS AND ATTORNEY'S FEES.
The prevailing party in any action brought to enforce the terms and conditions of this
Agreement, or arising out of the performance of this Agreement, may recover its reasonable costs
(including claims administration) and attorney's fees expended in connection with such action.
21. CITY BUSINESS LICENSE / OTHER TAXES.
CONSULTANT shall obtain and maintain during the duration of this Agreement, a CITY
business license as required by the San Rafael Municipal Code CONSULTANT shall pay any and
all state and federal taxes and any other applicable taxes. CITY shall not be required to pay for any
work performed under this Agreement, until CONSULTANT has provided CITY with a completed
Internal Revenue Service Form W-9 (Request for Taxpayer Identification Number and Certification).
22. SURVIVAL OF TERMS.
Any terms of this Agreement that by their nature extend beyond the term (or termination) of
this Agreement shall remain in effect until fulfilled and shall apply to both Parties' respective
successors and assigns.
23. APPLICABLE LAW.
The laws of the State of California shall govern this Agreement.
24. COUNTERPARTS AND ELECTRONIC SIGNATURE.
This Agreement may be executed by electronic signature and in any number of counterparts,
each of which shall be deemed an original, but all of which together shall constitute one document.
Counterpart signature pages may be delivered by telecopier, email or other means of electronic
transmission.
IN WITNESS WHEREOF, the parties have executed this Agreement as of the day, month
and year first above written.
CITY OF SAN RAFAEL
7�) 'd -4 701--� —
DARIN WHITE, Fire Chief
ATTEST:
LINDSAY LARA, City Clerk
APPROVED AS TO FORM:
Y
ROBERT F. EPSTEIN, City ttorney
CONSULTANT
Name: 6 L -�[yc Gt±r��'`u-z-`
Title:_ 01
[If CONSULTANT is a corporation, add signature of
second corporate officer]
Name:
Title:
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1%. J. RicCIARJL L INC.
CERTIFIED PUBLIC ACCOUNTANTS
January 4, 2022
Mr. David Catalinotto
Environmental Management Coordinator
City of San Rafael Fire Department
1323 Fifth Ave.
San Rafael, CA 94901
Dear Mr. Catalinotto:
We are pleased to confirm our understanding of the services we are to provide the Marin Household Hazardous
Waste Program (HHW) for the years ended June 30, 2019, 2020 and 2021. We will audit the Statement of Revenue
and Expenditures of HHW, including the related notes to the statements, which collectively comprise the Statement
of Revenue and Expenditures, of HHW as of and for the years ended June 30, 2019, 2020 and 2021.
Audit Objectives
The objective of our audit is the expression of opinions as to whether HHW's Statement of Revenue and
Expenditures is fairly presented, in all material respects, in conformity with U.S. generally accepted accounting
principles Our audit will be conducted in accordance with auditing standards generally accepted in the United States
of America and will include tests of the accounting records of HHW and other procedures we consider necessary to
enable us to express such opinions. We will issue a written report upon completion of our audit of HHW's Statement
of Revenue and Expenditures. Our report will be addressed to the City of San Rafael, Zero Waste Marin, and the
Board of Directors and Stockholders of Marin Recycling and Resource Recovery Association. We cannot provide
assurance that unmodified opinions will be expressed. Circumstances may arise in which it is necessary for us to
modify our opinions or add emphasis -of -matter or other -matter paragraphs. If our opinions on the statement of
revenue and expenditures are other than unmodified, we will discuss the reasons with you in advance. If, for any
reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to
express opinions or issue reports, or may withdraw from this engagement.
Audit Procedures—General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the Statement of
Revenue and Expenditures; therefore, our audit will involve judgment about the number of transactions to be
examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used
and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall
presentation of the Statement of Revenue and Expenditures. We will plan and perform the audit to obtain reasonable
assurance about whether the Statement of Revenue and Expenditures are free of material misstatement, whether from
(1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental
regulations that are attributable to the government or to acts by management or employees acting on behalf of the
government.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and
because we will not perform a detailed examination of all transactions, an unavoidable risk exists that some material
misstatements may exist and not be detected by us, even though the audit is properly planned and performed in
accordance with U.S. generally accepted auditing standards. In addition, an audit is not designed to detect immaterial
misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the
Statement of Revenue and Expenditures.
Exhibit A
1101 FIFTH AVENUE, SUITE 360 SAN RAFAEL, CA 94901 TEL (415) 457-1215 FAx (415) 457-6735 www.r*rcpa.com
Marin Household Hazardous Waste Program
Page 2
However, we will inform the appropriate level of management of any material errors, any fraudulent financial
reporting, or misappropriation of assets that come to our attention. We will also inform the appropriate level of
management of any violations of laws or governmental regulations that come to our attention, unless clearly
inconsequential, and of any material abuse that comes to our attention. Our responsibility as auditors, is limited to the
period covered by our audit and does not extend to later periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and
may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other
assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions.
At the conclusion of our audit, we will require certain written representations from you about your responsibilities for
the Statement of Revenue and Expenditures; compliance with laws, regulations, contracts, and grant agreements; and
other responsibilities required by generally accepted auditing standards.
Audit Procedures—Internal Control
Our audit will include obtaining an understanding of the government and its environment, including internal control,
sufficient to assess the risks of material misstatement of the Statement of Revenue and Expenditures and to design the
nature, timing, and extent of further audit procedures.
Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to
preventing and detecting errors and fraud that are material to the Statement of Revenue and Expenditures and to
preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct
and material effect on the Statement of Revenue and Expenditures. An audit is not designed to provide assurance on
internal control or to identify deficiencies in internal control. However, during the audit, we will communicate to
management and those charged with governance internal control related matters that are required to be
communicated under AICPA professional standards.
Audit Procedures—Compliance
As part of obtaining reasonable assurance about whether the Statement of Revenue and Expenditures is free of
material misstatement, we will perform tests of HHW's compliance with the provisions of applicable laws, regulations,
contracts, and agreements. However, the objective of our audit will not be to provide an opinion on overall
compliance, and we will not express such an opinion.
Management Responsibilities
Management is responsible for designing, implementing, establishing, and maintaining effective internal controls
relevant to the preparation and fair presentation of the Statement of Revenue and Expenditures that is free from
material misstatement, whether due to fraud or error, and for evaluating and monitoring ongoing activities to help
ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management
and financial information is reliable and properly reported. Management is also responsible for implementing systems
designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also
responsible for the selection and application of accounting principles, for the preparation and fair presentation of the
Statement of Revenue and Expenditures and all accompanying information in conformity with U.S. generally accepted
accounting principles, and for compliance with applicable laws and regulations and the provisions of contracts and
grant agreements.
Management is also responsible for making all financial records and related information available to us and for the
accuracy and completeness of that information. You are also responsible for providing us with (1) access to all
information of which you are aware that is relevant to the preparation and fair presentation of the Statement of
Revenue and Expenditures, including identification of all related parties and all related -parry relationships and
transactions, (2) additional information that we may request for the purpose of the audit, and (3) unrestricted access to
persons within the organization from whom we determine it necessary to obtain audit evidence.
I$o I ]RICC ARDI, INC.
Marin Household Hazardous Waste Program
Page 3
Your responsibilities include adjusting the Statement of Revenue and Expenditures to correct material misstatements
and for confirming to us in the written representation letter that the effects of any uncorrected misstatements
aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both
individually and in the aggregate, to the Statement of Revenue and Expenditures taken as a whole.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for
informing us about all known or suspected fraud affecting HHW involving (1) management, (2) employees who have
significant roles in internal control, and (3) others where the fraud could have a material effect on the Statement of
Revenue and Expenditures. Your responsibilities include informing us of your knowledge of any allegations of fraud
or suspected fraud affecting HHW received in communications from employees, former employees, grantors,
regulators, or others. In addition, you are responsible for identifying and ensuring that HHW complies with applicable
laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and
noncompliance with provisions of laws, regulations, or contracts or grant agreements, that we report.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and
recommendations. Management is also responsible for identifying and providing report copies of previous financial
audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit
Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address
significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or
other studies. You are also responsible for providing management's views on our current findings, conclusions, and
recommendations, as well as your planned corrective actions, for the report, and for the timing and format for
providing that information.
You agree to assume all management responsibilities relating to the Statement of Revenue and Expenditures and
related notes and any other nonaudit services we provide. You will be required to acknowledge in the management
representation letter our assistance with preparation of the Statement of Revenue and Expenditures and related notes
and that you have reviewed and approved the Statement of Revenue and Expenditures and related notes prior to their
issuance and have accepted responsibility for them. Further, you agree to oversee the nonaudit services by designating
an individual, preferably from senior management, with suitable skill, knowledge, or experience; evaluate the adequacy
and results of those services; and accept responsibility for them.
Engagement Administration, Fees, and Other
We understand that your employees will prepare all confirmations we request and will locate any documents selected
by us for testing. Further, we understand that your employees will prepare all information we request in our Client
Participation List in the format requested and send it to us 30 days prior to scheduling the audit field work.
We will provide copies of our reports to the HHW; however, management is responsible for distribution of the
reports and the Statement of Revenue and Expenditures. Unless restricted by law or regulation, or containing
privileged and confidential information, copies of our reports are to be made available for public inspection.
The audit documentation for this engagement is the property of R.J. Ricciardi, Inc. and constitutes confidential
information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals
will be made available upon request and in a timely manner to a federal agency or its designee, a federal agency
providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of
the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If
requested, access to such audit documentation will be provided under the supervision of R.J. Ricciardi, Inc. personnel.
Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties.
These parties may intend, or decide, to distribute the copies or information contained therein to others, including
other governmental agencies.
The audit documentation for this engagement will be retained for a minimum of five years after the report release date
or for any additional period requested. If we are aware that a federal awarding agency or auditee is contesting an audit
]xo J. BUCCIAIRD19 INC.
Marin Household Hazardous Waste Program
Page 4
finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit
documentation.
Michael O'Connor is the engagement partner and is responsible for supervising the engagement and signing the
reports or authorizing another individual to sign them.
We estimate that our fees for these services will be $7,500. Our standard hourly rates vary according to the degree of
responsibility involved and the experience level of the personnel assigned to your audit. Our invoices for these fees
will be rendered each month as work progresses and are payable on presentation. In accordance with our firm policies,
work may be suspended if your account becomes thirty days or more overdue and may not be resumed until your
account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have
been completed upon written notification of termination, even if we have not completed our report(s). You will be
obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date of
termination. The above fee is based on anticipated cooperation from your personnel and the assumption that
unexpected circumstances will not be encountered during the audit.
If additional time is needed for us to assist to HHW in the resolution or investigation of accounting errors,
discrepancies, or reconciliation issues, assistance in the preparation of schedules, or to reflect in our workpapers
corrections to the to HHW's accounting records made after the start of the engagement, we will perform such
additional work at our standard hourly rates indicated below:
Director $200
Manager $135
Senior accountant $100-125
Staff accountant $90-95
We reserve the right to suspend or terminate our work if you have failed to fulfill your responsibilities set forth in this
engagement letter, and such failure materially interferes with our work. If our work is suspended or terminated
because of your failure to fulfill your responsibilities set forth in this engagement letter, you agree that we will not be
responsible for your failure to meet government and other deadlines, for any penalties or interest that may be assessed
against you resulting from your failure to meet such deadlines, and for any damages (including consequential damages)
incurred as a result of the suspension or termination of our work.
In addition to the estimated fees noted above, we reserve the right to invoice HHW at our standard hourly rates for
time incurred providing information to successor auditors in compliance with AU Sec. 315. Our invoices and related
fees for this service will be payable upon presentation.
We appreciate the opportunity to be of service to HHW and believe this letter accurately summarizes the significant
terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our
engagement as described in this letter, please sign a copy of the attached letter, and return it to us.
Very truly yours,
wjeciardi, 9nc.
R.J. Ricciardi, Inc.
Certified Public Accountants
Ixo J. BUCCI RD1, INC.
Marin Household Hazardous Waste Program
Page 5
RESPONSE:
This letter correctly sets forth the understanding of Marin Household Hazardous Waste Program:
Officer signature:
Ti
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CONTRACT ROUTING FORM
INSTRUCTIONS: Use this cover sheet to circulate all contracts for review and approval in the order shown below.
TO BE COMPLETED BY INITIATING DEPARTMENT PROJECT MANAGER:
Contracting Department: Fire
Project Manager: Thomas Wong Extension: 5360
Contractor Name: R.J. Ricciardi, Inc.
Contractor's Contact: Michael O'Connor Contact's Email: michael@rjrcpa.com
❑ FPPC: Check if Contractor/Consultant must file Form 700
Step
RESPONSIBLE
DESCRIPTIONi
COMPLETED
REVIEWER
DEPARTMENT
Project Manager
DATE
Check/Initial
1
a. Email PINS Introductory Notice to Contractor
Click here to
❑
enter a date.
b. Email contract (in Word) and attachments to City
1/11/2022
Attorney c/o Laraine.Gittens@cityofsanrafael.org
❑
2
City Attorney
a. Review, revise, and comment on draft agreement
2/2/2022
® LG
and return to Project Manager
1/12/2022
® LG
b. Confirm insurance requirements, create Job on
PINS, send PINS insurance notice to contractor
3
Department Director
Approval of final agreement form to send to
1/18/2022
❑x DW
contractor
4
Project Manager
Forward three (3) originals of final agreement to
2/4/2022
contractor for their signature
5
Project Manager
When necessary, contractor -signed agreement
❑x N/A
agendized for City Council approval *
*City Council approval required for Professional Services
❑
Agreements and purchases of goods and services that exceed
Or
$75,000; and for Public Works Contracts that exceed $175,000
Click here to
Date of City Council approval
enter a date.
PRINT
CONTINUE ROUTING PROCESS WITH HARD COPY
6
Project Manager
Forward signed original agreements to City
Attorney with printed copy of this routing form
7
City Attorney
Review and approve hard copy of signed
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agreement
8 City Attorney
Review and approve insurance in PINS, and bonds
(for Public Works Contracts)ZZ/�
9 City Manager/
Agreement executed by City Council authorized
Department Director
official
Attest signatures, retains original agreement and��1-c
10 City Clerk
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forwards copies to Project Manager
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