Agenda Item A.10
CONSENT CALENDAR
Meeting Date: June 20, 2023
TO: Mayor and Councilmembers
FROM: Luke Rioux, Finance Director
CONTACT: Tony Gonzalez, Accounting Manager
SUBJECT: Award of Contract for Auditing Services
RECOMMENDATION:
Authorize the City Manager to execute a Professional Services Agreement between the City of Goleta and Rogers, Anderson, Malody & Scott, LLP for Auditing Services for three years in an amount not to exceed $154,460 with a termination date of June 30, 2026.
BACKGROUND:
This City is required to conduct an annual independent financial audit of its financial records in accordance with generally accepted auditing standards. In accordance with the City’s auditor rotation policy, which is intended to preserve auditor independence and provide the City the benefit of a fresh perspective, the City is due for a change in auditors.
The City has completed the five-year audit engagement limit allowed by the City’s policy with Moss, Levy & Hartzheim, LLP and now proposes to enter into a multiyear agreement with Rogers, Anderson, Malody & Scott, LLP (RAMS).
DISCUSSION:
On May 15, 2023 , staff issued a Request for Proposals (RFP) for Audit Services. The RFP was advertised for 1 7 days on the City of Goleta’s website, GovDelivery, and Ebidboard. The RFP was also sent to ten (10) audit firms on the City’s bidder’s list for audit services and qualified firms provided by members of the California Society of Municipal Finance Officers (CSMFO). Staff did not limit the set of firms this RFP was sent to. The RFP was for a three -year contract with an option to extend two additional years, for a total of five years, in accordance with the City’s auditor rotation policy. The scope of services for the City auditing services RFP included:
City Audit, Annual Comprehensive Financial Report ( ACFR), and Management Letters
Single Audit (if applicable)
Gann Appropriation Limit Review
State Controller’s Annual Street Report & Financial Transactions Report 1 Meeting Date: June 20, 2023
Special District’s Financial Transactions Report (Successor Agency) The City received one proposal by the RFP closing date of June 1, 2023. This is due to the ongoing shortage and labor challenges facing the accounting and audit industry. The proposal is for $154,460, broken out in three different amounts for the three fiscal years as seen in Table 1 below.
Table 1: Three Year Auditor Cost Proposal
Service 2022/23 2023/24 2024/25 Total for
3 Years
Fiscal Year Ended 6/30/2023 6/30/2024 6/30/2025
City Audit and Related Reports $34,250 $34,250 $35,475 $103,975 GANN Limit Review Report $800 $800 $825 $2,425
Single Audit and Related
Reports, if necessary * $5,000 $5,000 $5,150 $15,150
Annual Street Report $2,400 $2,400 $2,475 $7,275
City State & Successor Agency
Controllers Report $4,500 $4,500 $4,635 $13,635
Subtotal $46,950 $46,950 $48,560 $142,460
*Single Audit Additional Major
Program (if necessary) $4,000 $4,000 $4,000 $12,000
Total for Fiscal Year
(not-to-exceed) $50,950 $50,950 $52,560 $154,460
A three-member evaluation committee was formed and staff evaluated the auditing firm based on experience, technical abilities, and written proposals.
Staff also conducted reference checks by contacting various existing clients. The responses received were consistent with the qualities perceived within the RFP. Rogers, Anderson, Malody & Scott, LLP was described as thorough, timely with deadlines, open in communication, pleasant to work with, and always professional. Rogers, Anderson, Malody & Scott, LLP has extensive experience auditing agencies including the following:
Thousand Oaks, Claremont, San Dimas, South Pasadena, Ojai, San Bernardino, La Mesa, Lompoc, Calabasas, Paso Robles, Woodlake, and the County of Santa Barbara (Successor Agency).
It also should be noted that City of Goleta had previously contracted with RAMS for the fiscal years 2007/2008 through 2011/2012 via agreement 2008 -034.1. The financial statements that were previously prepared by RAMS can be found on the City’s website.
The City received a Certificate of Achievement for Excellence in Financial Reporting for each of those years.
2 Meeting Date: June 20, 2023
FISCAL IMPACTS:
The proposed three-year auditing services contract is for a total not-to-exceed amount of $154,460 with a termination date of June 30, 2026. The fees for the first year will be for a total not-to-exceed amount of $50,950, which is available from the FY 2023/24 Adopted Budget. Fees for the second and third year of $50,950 and $52,560 will be supported by future fiscal years recommende d budget appropriations. Based on the City’s auditor rotation and select policy, the City will have the option to retain the firm for an additional two years after the end of the three-year period, subject to Council approval.
ALTERNATIVES:
The City Cou ncil may elect not to award this agreement and direct staff to enter into a contract with another qualified firm or reissue the Request for Proposal. However, doing so would delay the required annual auditing services.
Reviewed By: Legal Review By: Approved By:
___________________ ___________________ _________________ Kristine Schmidt Megan Garibaldi Robert Nisbet
Assistant City Manager City Attorney City Manager
ATTACHMENTS:
1. Professional Services Agreement with Rogers, Anderson, Malody & Scott, LLP 3 ATTACHMENT 1:
Professional Services Agreement with Rogers, Anderson, Malody & Scott, LLP 4 City of Goleta
Finance Department and Rogers, Anderson, Malody & Scott LLP
Project Name: Auditing Services
AGREEMENT FOR PROFESSIONAL SERVICES
BETWEEN THE CITY OF GOLETA
AND
ROGERS, ANDERSON, MALODY & SCOTT, LLP
This AGREEMENT FOR PROFESSIONAL SERVICES (herein referred to as “AGREEMENT”) is made and entered into this ________ day of ______ , 2023, by and between the CITY OF GOLETA, a municipal corporation (herein referred to as " CITY"), and ROGERS, ANDERSON, MALODY & SCOTT, LLP (herein referred to as "CONSULTANT").
SECTION A. RECITALS
1. T he CITY has a need for professional annual audit services for the City’s annual audit; and
2. T he CITY does not have the personnel able and/or available to perform the services required under this AGREEMENT, and therefore, the CITY desires to contract for professional services to accomplish this work; and
3. T he CITY procured these services in compliance with Goleta Municipal Code Section 3.05.260.
4. T he City Council, on this _____ day of _______, 2023, approved this AGREEMENT and authorized the City Manager to execute the AGREEMENT.
SECTION B. TERMS
1. RET
ENTION AS CONSULTANT
CITY hereby retains CONSULTANT , and CONSULTANT hereby accepts such engagement, to perform the services described in Section 2.
CONSULTANT warrants it has the qualifications, experience, and facilities to properly and timely perform said services.
2. DES
CRIPTION OF SERVICES
The services to be performed by CONSULTANT are as follows:
Professional Auditing Services in conjunction with the audit of the City’s financial s tatements and preparation of an Annual Comprehensive Financial Report (ACFR). Services shall generally include the audit of the City ’s financial statements for the three DocuSign Envelope ID: BC61E186-624B-454F-A458-2C18830BF8CC 5 City of Goleta
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fiscal years beginning with the fiscal year ending June 30, 2023 and related reports, as well as preparation of an Annual Comprehensive Financial Report (ACFR), as more particularly set forth in the Scope of Work, attached as Exhibit “A,” and incorporated herein.
CONSULTANT shall deliver to CITY the deliverables defined in Exhibit “A.”
3. COMPENSATION AND PAYMENT
(a) Maximum and Ra te. T he total compensat ion payable to CONSULTANT by CITY for the services under this AGREEMENT SHALL NOT EXCEED the sum of $154,460 (herein "not to exceed amount"), and shall be earned as the work progresses on the following basis:
Service 2022/23 2023/24 2024/25 Total for
3 Years
Fiscal Year Ended 6/30/2023 6/30/2024 6/30/2025
City Audit and Related
Reports
$34,250 $34,250 $35,475 $103,975
GANN Limit Review Report $800 $800 $825 $2,425
Single Audit and Related
Reports, if necessary * $5,000 $5,000 $5,150 $15,150
Annual Street Report $2,400 $2,400 $2,475 $7,275
City State & Successor
Agency Controllers Report $4,500 $4,500 $4,635 $13,635
Subtotal $46,950 $46,950 $48,560 $142,460
*Single Audit Additional Major
Program (if necessary) $4,000 $4,000 $4,000 $12,000
Total for Fiscal Year
(not-to-exceed) $50,950 $50,950 $52,560 $154,460
At th
e rates and with reimbursement to CONSULTANT for those expenses set forth in CONSULTANT 's Schedule of Fees marked Exhibit "B," attached a nd incorporated herein. The rates and expenses set forth in that exhibit shall be binding upon CONSULTANT until June 30, 2026, after which any change in said rates and expenses must be approved in writing by CITY's Project Manager as described in Sectio n 5 (C ITY is to b e given 60 days notice of any rate increase request), provided the not to exceed amount is the total compensation due CONSULTANT for all work described under this AGREEMENT.
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(b) Payment . CONSULTANT shall provide CITY with written verification of the actual compensation earned, which written verification shall be in a form satisfactory to CITY's Project M anager, as described in Section 5.
Invoices shall be made no more frequently than on a monthly basis, and describe the work performed (includ ing a list of hours worked by personnel classification).
All payments shall be made within 30 days after CITY’s approval of the invoice.
4. EXTRA SERVICES
CITY shall pay CONSULTANT for those CITY authorized extra services, not reasonably included within the services described in Section 2, as mutually agreed to writing in advance of the incurrence of extra services by CONSULTANT. Unless CITY and CONSULTANT have agreed in writing before the performance of extra services, no liability and no right to claim compensat ion for such extra services or expenses shall exist. The applicable hourly rates for extra services shall be at the hourly rates set forth in Exhibit B, if one is included as part of this agreement. Any compensation for extra services shall be part of the total compensation and shall not increase the not to exceed amount identified in Section 3.
5. CITY PRO
JECT MANAGER AND SERVICES BY CITY
The services to be performed by CONSULTANT shall be accomplished under the general direction of, and coordinate wit h, CITY's "Project Manager", as that staff person is designated by CITY from time to time, and who presently is Luke Rioux. Project Manager shall have the authority to act on behalf of the CITY in administering this AGREEMENT but shall not be authorized to extend the term of the AGREEMENT or increase the not to exceed amount.
6. TERM, PROGRESS AND COMPLETION
The term of t his AGREEMENT is from the date first written above to June 30, 2026, unless term of this AGREEMENT is extended, or the AGREEMENT is terminated as provided for herein.
CONSULTANT shall not commence work on the services to be performed until (i) CONSULTANT furnishes proof of insurance as required by Section 10 below, and (ii) CITY gives written authorization to proceed with the work provided by CITY's Project Manager.
7. OWNERSHIP OF DOCUMENTS
All drawin gs, designs, data, photographs, reports and other documentation (other than CONSULTANT 's drafts, notes and internal memorandum), including duplication of same prepared by CONSULTANT in the performance of these services, are the property of CITY . CITY shall be entitled to immediate possession of the same upon completion of the work under this DocuSign Envelope ID: BC61E186-624B-454F-A458-2C18830BF8CC 7 City of Goleta
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AGREEMENT, or at any earlier or later time when requested by CITY. CITY agrees to hold CONSULTANT harmless fro m all damages, claims, expenses, and losses arising out of any reuse of the plans and specifications for purposes other than those described in this AGREEMENT , unless written authorization of CONSULTANT is first obtained.
8. PERSONAL SERVICES/NO ASSIGNMENT/SUBCONTRA CTOR
This AGREEMENT is for professional services which are personal to CITY. Terry Shea is deemed to be specially experienced and is a key member of CONSULTANT's firm, and shall be directly involved in the performance of this work. This key person shal l communicate with, and periodically report to, CITY on the progress of the work. Should any such individual be removed from assisting in this contracted work for any reason, CITY may terminate this AGREEMENT. This AGREEMENT may not be assigned or subcont racted without the City Manager’s prior written consent.
9. HOLD HARMLESS AND INDEMNITY
(a) Hold Harmless for CONSULTANT's Damages. CONSULTANT holds CITY, its elected officials, officers, agents, and employees, harmless from all of CONSULTANT's claims, demand s, lawsuits, judgments, damages, losses, injuries or liability to CONSULTANT, to CONSULTANT's employees, to CONSULTANT’s contractors or subcontractors, or to the owners of CONSULTANT's firm, which damages, losses, injuries or liability occur during the work required under this AGREEMENT, or occur while CONSULTANT is on CITY property, or which are connected, directly or indirectly, with CONSULTANT's performance of any activity or work required under this AGREEMENT.
(b) Defense and Indemnity of Third Party Cl aims/Liability.
CONSULTANT shall investigate, defend, and indemnify CITY, its elected officials, officers, agents, and employees, from any claims, lawsuits, demands, judgments, and all liability including, but not limited to, monetary or property damage, lost profit, personal injury, wrongful death, general liability, automobile, infringement of copyright/patent/trademark, or professional errors and omissions arising out of, directly or indirectly, an error, negligence, or omission of CONSULTANT or any o f CONSULTANT’s of ficers, agents, employees, representatives, subconsultants, or subcontractors, or the willful misconduct of CONSULTANT or any of CONSULTANT’s officers, agents, employees, representatives, subconsultants, or subcontractors, in performing the ser vices described in, or normally associated with, this type of contracted work. The duty to defend shall include any suits or actions concerning any activity, product or work required under this AGREEMENT, and also include the payment of all court costs, a ttorney fees, expert witness costs, investigation costs, claims adjusting costs and any other costs required for and related thereto.
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(c) No Waiver. CITY does not waive, nor shall be deemed to have waived, any indemnity, defense or hold harmless rights und er this section because of the acceptance by CITY, or the deposit with CITY, of any insurance certificates or policies described in Section 10.
10. INSURANCE
CONSULTANT shall, at CONSULTANT 's sole cost and expense, provide insurance as described herein. A ll insurance is to be placed with insurers authorized to do business in the State of California with an A.M. Best and Company rating of A - or better, Class V II or better, or as otherwise approved by CITY.
Insurance shall include the following (or broader) coverage:
a) Insurance Services Office Commercial Liability coverage “occurrence” form CG 00 01 or its exact equivalent with an edition date prior to 2004 and with minimum limits of $1,000,000 per occurrence and $2,000,000 general aggregate.
b) Insurance Serv ices Office for m number CA 00 01 or equivalent covering Automobile Liability, including hired and non- owned automobile liability with a minimum limit of $1,000,000 per accident. If the Service Provider owns no vehicles, this requirement may be satisfied b y a non-owned and hired auto endorsement to Service Provider’s commercial general liability policy.
c) Workers’ Compensation insurance complying with California worker’s compensation laws, including statutory limits for workers’ compensation and an Employer’ s L iability lim it of $1,000,000 per accident or disease.
d) Professional liability insurance that covers the services to be performed in connection with this agreement, in the minimum amount of $1,000,000 per claim.
Liability insurance policies required to be provided by CONSULTANT hereunder shall contain or be endorsed to contain the following provisions:
a) Except for professional liability insurance, CITY, its employees, officials, agents and member agencies shall be covered as additional insureds. Cove rage shall apply to any and all liability arising out of the work performed or related to the contract. Additional insured status under the general liability requirement shall be provided on Insurance Services Office Form CG 20 10, with an edition date pr ior DocuSign Envelope ID: BC61E186-624B-454F-A458-2C18830BF8CC 9 City of Goleta
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to 200 4, or its equivalent. Additional insured status for completed operations shall be provided either in the additional insured form or through another endorsement such as CG 20 37, or its equivalent. b)
General and automobile liability insurance sh all apply separately to each insured against whom a claim is made or suit is brought, except with respect to the limits of the insurer’s liability. Coverage will not be limited to CITY’s vicarious liability.
c)
Professional liability insurance policies inception date, continuity date, or retroactive date must be before the effective date of this agreement. CONSULTANT agrees to maintain continuous coverage through a period no less than three years after completion of the services required by this agreement.
d) E
xcept for professional liability insurance, liability coverage shall be primary and non-contributing with any insurance maintained by CITY. e)
Evidence of coverage (including the workers’ compensation and employer’s liability policies) shall provide t hat coverage shall not be suspended, voided, canceled or reduced in coverage or in limits except after 30 days’ prior written notice has been given to CITY.
Such provision shall not include any limitation of liability of the insurer for failure to provide such notice.
f)
No liability insurance coverage provided to comply with this AGREEMENT shall prohibit CONSULTANT , or CONSULTANT’s
employees, or agents, from waiving the right of recovery prior to a loss. CONSULTANT waives its right of recovery against CITY. g)
CONSULTANT agrees to deposit with CITY within fifteen days of Notice to Proceed of the Contract certificates of insurance and required endorsements.
h)
There shall be no recourse against CITY for payment of premiums or other amounts with respect to t he insurance required to be provided by CONSULTANT hereunder. Any failure, actual or alleged, on the part of CITY to monitor compliance with these requirements will not be deemed as a waiver of any rights on the part of CITY . CITY has no additional obl igations by virtu e of requiring the insurance set forth herein. In the event any policy of insurance required under this AGREEMENT does not comply with these requirements or is canceled and not replaced, CITY has the right but not the duty to obtain the i nsurance it deems necessary and any premium paid by CITY will be promptly reimbursed by CONSULTANT or CITY will DocuSign Envelope ID: BC61E186-624B-454F-A458-2C18830BF8CC 10 City of Goleta
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withhold amounts sufficient to pay premium from CONSULTANT payments.
i)
CONSULTANT agrees to provide immediate notice to CITY of any claim or loss against CONSULTANT arising out of the work performed under this AGREEMENT . CITY assumes no obligation or liability by such notice, but has the right (but not the duty) to moni tor the handling of any such claim or claims if they are likely to involve CITY.
11. R ELATION SHIP OF CONSULTANT TO CITY
The relationship of the CONSULTANT to CITY shall be that of an independent contractor and that in no event shall CONSULTANT be considered an officer, agent, servant or employee of CITY. CONSULTANT shall be solely responsible for an y workers compensation insurance, withholding taxes, unemployment insurance, and any other employer obligations associated with the described work.
12. CO RRECTIONS
In addition to the above indemnification obligations, CONSULTANT shall correct, at its expense, all errors in the work that may be disclosed during CITY's review of CONSULTANT's report or plans. Should CONSULTANT fail to make such correction in a reasonably timely manner, such correction shall be made by CITY, and the cost thereof sh all be charged to CONSULTANT or withheld from any funds due to CONSULTANT hereunder.
13. T
ERMINATION BY CITY
CITY, by notifying CONSULTANT in writing, may upon 10 calendar days notice, terminate without cause any portion or all of the services agreed to be performed under this AGREEMENT. If termination is for cause, no notice period need be given. In the event of termination, CONSULTANT shall have the right and obligation to immediately assemble work in progress for the purpose of closing out the job. All compe nsation for actual work performed and charges outstanding at the time of termination shall be payable by CITY to CONSULTANT within 30 days following submission of a final statement by CONSULTANT unless termination is for cause. In such event, CONSUL TANT shall be compensated only to the extent required by law.
14. A
CCEPTANCE OF FINAL PAYMENT CONSTITUTES RELEASE
The acceptance by CONSULTANT of the final payment made under this AGREEMENT shall operate as and be a release of CITY from all claims and liabilities for compensation to CONSULTANT for anything done, furnished, or relating to CONSULTANT'S work or services. Acceptance of payment shall be DocuSign Envelope ID: BC61E186-624B-454F-A458-2C18830BF8CC 11 City of Goleta
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any negotiation of CITY's check or the failure to make a written extra compensation claim within 10 calendar day s of the receipt of that check.
However, approval or payment by CITY shall not constitute, nor be deemed, a release of the responsibility and liability of CONSULTANT , its employees, subcontractors, agents and CONSULTANTs for the accuracy and competency of the information provided and/or work performed; nor shall such approval or payment be deemed to be an assumption of such responsibility or liability by CITY for any defect or error in the work prepared by CONSULTANT , its employees, subcontractors, agents and consultants.
15. A UDIT OF RECORDS
At any time during normal business hours and as often as it may deem necessary, CONSULTANT shall make available to a representative of CITY for examination of all its records with respect to all matters covered by this AGREEMENT and will permit CITY to audit, examine and/or reproduce such records. CONSULTANT will retain such financial records, time sheets, work progress reports, invoices, bills and project records for at least two years after termination or final payment under this AGREEMENT.
All work papers and reports will be retained, at the CONSULTANT’ S expense, for a minimum of seven (7) years, unless the firm is notified in writing by the City of Goleta of the need to extend the retention period. The auditor will be required to make working papers available to the City of Goleta or any government agencies included in the audit of federal grants. In addition, the firm shall respond to the reasonable inquiries of successor auditors and allow successor auditors to review w orking papers relating to matters of continuing accounting significance.
16. W
AIVER; REMEDIES CUMULATIVE
Failure by a party to insist upon the strict performance of any of the provisions of this AGREEMENT by the other party, irrespective of the length of time for which such failure continues, shall not constitute a waiver of such party's right to demand strict compliance by such other party in the future. No waiver by a party of a default or breach of the other party shall be effecti ve or binding upon such p arty unless made in writing by such party, and no such waiver shall be implied from any omissions by a party to take any action with respect to such default or breach. No express written waiver of a specified default or breach shall affect any other def ault or breach, or cover any other period of time, other than any default or breach and/or period of time specified. All of the remedies permitted or available to a party under this AGREEMENT , or at law or in equity, shall be cumulative and alternative, and invocation of any such right or remedy shall not constitute a waiver or election of remedies with respect to any other permitted or available right of remedy.
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17. CONFLICT OF INTEREST
CONSULTANT is unaware of any CITY employee or official that has a financial i nterest in C ONSULTANT'S business. During the term of this AGREEMENT and/or as a result of being awarded this AGREEMENT , CONSULTANT shall not offer, encourage or accept any financial interest in CONSULTANT'S business by any CITY employee or official.
18. C ONSTRUCTION OF LANGUAGE OF AGREEMENT
The provisions of this AGREEMENT shall be construed as a whole according to its common meaning of purpose of providing a public benefit and not strictly for or against any party. It shall be construed consistent with t he provisions hereof, in order to achieve the objectives and purposes of the parties.
Wherever required by the context, the singular shall include the plural and vice versa, and the masculine gender shall include the feminine or neutral genders or vice versa.
19. MITIGATION OF DAMAGES
In all situations arising out of this AGREEMENT , the parties shall attempt to avoid and minimize the damages resulting from the conduct of the other party.
20. GOVERNING LAW
This AGREEMENT, and the rights and obligations of the par ties, shall be governed and interpreted in accordance with the laws of the State of California.
Should litigation occur, venue shall be in Superior Court of Santa Barbara County.
21. NONDISCRIMINATION
CONSULTANT shall not discriminate on the basis of race, color, gender, gender identity/expression, pregnancy, sexual orientation, disability, marital status, or any other characteristic protected under applicable federal or state law.
22. TAXPAYER IDENTIFICATION NUMBER
CONSULTANT shall provide CITY with a comple te Request for Taxpayer Identification Number and Certification, Form W -9 (Rev. October 2018 ), as issued by the Internal Revenue Service.
23. NON-APPROPRIATION OF FUNDS
Payments due and payable to CONSULTANT for current services are within the current budget and within an a vailable, unexhausted and unencumbered appropriation of CITY funds. In the event CITY has not appropriated sufficient funds for payment of CONSULTANT services beyond the DocuSign Envelope ID: BC61E186-624B-454F-A458-2C18830BF8CC 13 City of Goleta
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current fiscal year, this AGREEMENT shall cover only those costs inc urred up to the conclusion of the current fiscal year.
24. MOD IFICATION OF AGREEMENT
The tasks described in this AGREEMENT and all other terms of this AGREEMENT may be modified only upon mutual written consent of CITY and CONSULTANT.
25. USE O F THE TERM “ CITY”
Reference to “ CITY” in this AGREEMENT includes City Manager or any authorized representative acting on behalf of CITY.
26. PERM ITS AND LICENSES
CONSULTANT, at its sole expense, shall obtain and maintain during the term of this AGREEMENT, all appropriate permits, licenses, and certificates that may be required in connection with the performance of services under this AGREEMENT.
27. CA PTIONS
The captions or headings in this AGREEMENT are for convenience only and in no other way define, limit or describe the scope or intent of any pr ovision or section of the AGREEMENT.
28. A UTHORIZATION
Each party has expressly authorized the execution of this AGREEMENT on its behalf and bind said party and its respective administrators, officers, directors, shareholders, divisions, subs idiaries, agents, employees, successors, assigns, principals, partners, joint venturers, insurance carriers and any others who may claim through it to this AGREEMENT.
29. ENT
IRE AGREEMENT BETWEEN PARTIES
Except for CONSULTANT'S proposals and submitted representati ons for obtaining this AGREEMENT, this AGREEMENT supersedes any other agreements, either oral or in writing, between the parties hereto with respect to the rendering of services, and contains all of the covenants and agreements between the parties with respect to said services.
30. PA RTIAL INVALIDITY
If any provision in this AGREEMENT is held by a court of competent jurisdiction to be invalid, void or unenforceable, the remaining provisions will DocuSign Envelope ID: BC61E186-624B-454F-A458-2C18830BF8CC 14 City of Goleta
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nevertheless continue in full force without being impaired or invalidated in any way.
31. NO TICES
Any notice required to be given hereunder shall be deemed to have been given by depositing said notice in the United States mail, postage prepaid, and addressed as follows:
TO CITY: Attention: Robert Nisbet, City Manager
City of Goleta
130 Cremona Drive, Suite B
Goleta, CA 93117
TO CONSULTANT: Attention: Terry Shea, CPA., Partner
Rogers, Anderson, Malody & Scott, LLP
735 E Caregie Drive, Suite 100
San Bernardino, CA 92408
32. COUNTERPARTS AND ELECTRONIC/FACSIMILE SIGNATURES
This Agreement may be executed in several counterparts, which may be facsimile or electronic copies. Each counterpart is fully effective as an original, and together constitutes one and the same instrument.
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In concurrence and witness whereof , this AGREEMENT h as been executed by the parties effective on the date and year first above written.
CITY OF GOLETA ROGERS, ANDERSON, MALODY &
SCOTT, LLP
_____________________________ _____________________________ Robert Nisbet, City Manager By: Terry Shea, CPA., Title: Partner
ATTEST
_____________________________ _
____________________________
Deborah Lopez, City Clerk By: Terry Shea, CPA., Title: Partner
APPROVED AS TO FORM:
MEGAN GARIBALDI, CITY ATTORNEY
_____________________________
Scott Shapses, Deputy City Attorney
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PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
-16-
Specific audit approach
Services to be provided
The City desires an Annual Comprehensive Financial Report (ACFR) to be prepared and audited by the independent auditor fo
r the fiscal year ended June 30, 2023, and each of the subsequent years included in the audit firm’s contract with the City. The City will submit the ACFR to the Government Finance Officers’ Association (GFOA) for the Certificate of Achievement for Excellence in Financial Reporting Program.
In addition, we shall:
x Prepare
the ACFR.
x Apply certain limited procedures related to Management’s Discussion and Analysis and Required Supplementary Information and provide an “in-relation-to" report on the combining and individual fund financial statements and supporting schedules, if applicable. x Provide opinions as to the compliance with the Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (OMB Uniform Guidance). RAMS is to provide an "in- relation-to" report on the Schedule of Expenditures of Federal Awards based on the auditing procedures applied during the audit of the financial statements. x Test compliance with Article XIIIB pertaining to the City's appropriation limit and prepare an Agreed- Upon Procedures report to the City Council regarding compliance. x Prepare the Annual Financial Transaction Report City and Special District (currently we utilize a sub- contractor for this) if requested.
x Prepare the Annual Street Report if requested.
x We will provide the Pension & OPEB journal entries and footnote disclosures each year if needed. x We will keep City staff informed of new guidance and developments that may affect municipal accounting and finance.
x We will hold meetings prior to the commencement of fieldwork at the beginning of the audit and after the first draft of financial statements has been prepared. The engagement partner will attend the meetings.
x We will be available to the City Council or management to answer questions related to the audit. x If an extended scope is determined, we shall pr ovide the City with all ascertainable facts with an estimate of additional services required and the proposed price.
Our audit(s) will be in accordance with:
x Generall
y Accepted Auditing Standards as promulgated by the American Institute of Certified Public Accountants, including requirements found in the most recent AICPA audit guide Audits of State and Local Governments.
x Government Auditing Standards issued by the Comptroller of the United States of America. x Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (OMB Uniform Guidance). (Single Audit)
x Any other applicable standards for other items outlined in the Scope of Work to be performed and/or reports to be issued.
Reports to be issued:
x A report on the fair presentation of the financial statements in conf ormity with GAAP.
x A report on internal control over financial reporting and on compliance and other matters based on an audit of financial statements performed in accordance with Government Auditing Standards (material weaknesses or significant deficiencies).
x A report in compliance with requirements applicable to each major federal program and internal control over compliance in accordance with the Uniform Guidance. x Prepare Management Letter that includes significant and less significant (i.e., reportable and non- reportable) recommendations for improvements to internal control. x We will issue reports to those charged with governance (SAS 114 letters) as required by auditing standards.
Exhibit A - Scope of Work
DocuSign Envelope ID: BC61E186-624B-454F-A458-2C18830BF8CC 17 CITY OF GOLETA
PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
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Specific audit approach (continued)
RAMS will also perform the following:
x Make an immediate, written notification of all irregularities and illegal acts or indication of illegal acts of which we become aware to the following: City Manager, Finance Director and City Attorney. x Retain all working papers (at our expense) for a minimum of seven (7) years, unless we are notified by the City of the need to extend that period. In addition, we will make working papers available to the City and/or any government agency as appropriate, in addition to successor auditors.
Engagement approach
Our engagement approach for your audit will be developed, in part, by using established goals which will enable measurement of the audits progress by the engagement partner and lead auditor. This involves frequent communication between the partner and the engagement team to ensure that all audit objectives are achieved in accordance with our goals and that any issues which may arise are communicated and dealt with on a timely basis. In addition, our in-depth knowledge and expertise in governmental accounting and auditing has allowed us to identify key audit and accounting risks in the government environment. More importantly, the approach provides for a complete reassessment of the control environment in each year's audit and thus enables us to respond to any needed risk assessment changes.
Our engagement approach has been developed and refined over many years. The foundation of our approach revolves around the following:
x Knowledge and experience. We have been auditing governmental entities like the City, both large and small, for over 74 years. This experience has allowed us to gain in-depth knowledge of the governmental environment which in turn allows us to perform a more efficient and effective audit. It also enables us to perform detailed risk assessment procedures allowing us to identify significant audit risk areas within the City and its control environment.
x Intelligent design. As discussed later in our proposal, all our audits are designed to be intelligent using our powerful audit software/data analytic tools (Engagement and Teammate Analytics). This allows us to analyze large amounts of data in seconds increasing both the efficiency and, more importantly, the effectiveness of all our audit engagements.
x Oversight. Professional judgment is not developed overnight. Ou r partners, managers and supervisors have been deeply involved in governmental audits on a continuous basis for most of their professional careers. By having direct partner and manager oversight, we can design audit strategies that result in effective and efficient audits.
x Timeliness. Deadlines are not just “dates” to us, they are professional commitments. All required deadlines will be met.
x Open communication. Open lines of communication with all parties (the engagement team members and City Management and staff) throughout the audit process helps to eliminate “surprises.” Proper planning and proper use of experienced engagement personnel tend to provide for an effective and efficient audit process. Consequently, inefficiencies, disruptions, and lack of understanding are kept to a minimum.
x Availability. All engagement team members are available throughout the year for any questions or additional consultation. City staff will have direct access to the partner, manager, and other supervisory staff at all times during the engagement, as well as after. x Cost effectiveness. Our customized audit approach and procedures and our experienced auditors help to reduce your overall audit costs while still providing an effective audit and high-quality reports.
DocuSign Envelope ID: BC61E186-624B-454F-A458-2C18830BF8CC 18 CITY OF GOLETA
PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
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Specific audit approach (continued)
x Risk based approach. Our detailed risk assessment procedures will consist of activities performed to obtain an understanding of the City and its environment, including its internal control. Evidence from these activities will provide the basis for our assessment of risks of material misstatement at the ¿nancial statement and relevant assertion levels. While performing our risk assessment procedures and we may choose to perform further audit procedures concurr ently with risk assessment procedures as deemed necessary. In addition, risk assessment procedures will provide some of the necessary evidence about the relevant assertions related to classes of transactions, account balances, or disclosures and about the operating eႇectiveness of controls.
As indicated in the previous section of the proposal, the overall objective of the engagement with the City is to conduct an audit of the financial statements in accordance with required auditing standards and the expression of an opinion(s) on those financial statements. Beyond that initial objective, we believe that our engagement approach provides certain other value-added characteristics, at no additional cost, that will benefit the City over the long-term:
x All our audits are designed to be performed in an efficient and effective way to minimize disruption to the office operations.
x We offer practical observations and recommendation s relating to internal control issues, implementation of accounting standards and the policies and procedures regarding both. x We identify opportunities for operating efficiencies which can be used to decrease operating costs of the City.
Audit approach and proposed audit segmentation
The following is a summary of the audit team’s audit approach for the engagement. The audit will be divided into the following segments:
Segment 1 - Interim testing - planning, pre-audit administration, and internal control testing
During this phase of the audit, our principal objectives will be to gather information about the City and its environment, including its internal control over financial reporting.
In order to achieve the desired objectives of this phase of the audit, we will:
x Meet with the City’s staff in order to determine convenient dates in which we can begin our audit and to discuss the assistance to be provided by the City’s staff. x Hold brainstorming sessions with engagement team members to discuss the susceptibility of the City’s financial statements to material misstatement and fraud. x Review and evaluate the City’s accounting and reporting processes by reviewing the prior year's audit workpapers, any City-prepared documents such as budgets, in-house financial reports, policies and procedures manuals, minutes of governance meetings, etc., and by using various analytical procedures. Analytical procedures will enhance our understanding of the City and will help us identify areas that may need further assessment and additional testing. x Review and retain copies of any pertinent local, state and federal statutes, regulations, or charters that apply to the City.
DocuSign Envelope ID: BC61E186-624B-454F-A458-2C18830BF8CC 19 CITY OF GOLETA
PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
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Specific audit approach (continued)
x Evaluate the design of controls that are relevant to the audit by obtaining a thorough understanding of the City’s internal controls over financial reporting and compliance by documenting key internal control components, utilizing questionnaires, walkthroughs, inquiring of the City’s personnel, and observing and reviewing key supporting documentation (a more thorough explanation of this process is discussed later in the technical proposal).
x Test controls, if control risk is to be assessed below maximum, by selecting a sample of transactions within the audit area being tested and reviewing supporting documentation to determine whether the relevant controls are in place and functioning properly. x Document and review with management, any findings noted during the testing of internal controls and provide a preliminary management letter that will include our recommendations for improving any weaknesses in operations. The letter will also include suggestions for improving the efficiency of the City’s operations.
x Utilize our powerful audit data analytic software allowing us to analyze large amounts of data in seconds and focusing on areas/transactions that are red flagged.
In addition, we will perform the following procedures related to IT General Controls that “touch” financial data:
x Security access (including physical) controls : Evaluate the general system security settings and password parameters; evaluate the process for adding, deleting, and changing security access; evaluate the access capabilities of various types of users; evaluate access controls to networks and financial applications; evaluate access controls related to data files; and evaluate physical access to networks, servers, etc.
x Computer operations: Evaluate backup and recovery processes and review processes of identifying and handling operational problems.
x System development and system changes: Evaluate processes related to system development and system changes (if applicable).
x Application testing: We will determine if the testing of application controls is deemed necessary based on our professional judgment in the planning stages of the engagement.
This phase of the engagement for the audit will be performed by the audit senior and two/three staff accountants with direct supervision by the audit manager and partner.
Segment 2 - Year-end testing - substantive testing
During this phase of the audit, our principal objectives will be to assess the risk of material misstatement at the financial statement level and specific assertions, design overall responses to assessed risks and further audit procedures, perform substantive tests, and complete the audit and evaluate audit findings, if applicable.
In order to achieve the desired objectives of this phase of the audit, we will:
x Identify significant risks and develop a detailed audit plan using the results in Segment 1. x Design substantive tests of account balances designed and modified specifically for the City’s operations and assessed level of risk. Substantive procedures will consist of testing material balance sheet accounts, material revenue and expenditure/expense accounts along with various analytical procedures as deemed necessary. In addition, various accounts may be confirmed with outside parties (cash, investments, etc.).
DocuSign Envelope ID: BC61E186-624B-454F-A458-2C18830BF8CC 20 CITY OF GOLETA
PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
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Specific audit approach (continued)
x Determine whether our testing supports the assessed level of risk initially assigned at the financial statement level and at the assertion level.
This phase of the engagement for the audit will be performed by the audit senior and two/three staff accountants with direct supervision by the audit manager and partner.
If any proposed audit adjustments are noted during this phase, we will discuss and explain them, in detail, with the appropriate level of management prior to posting.
Segment 3 - Reporting - report preparation/audit conclusion (workpaper review)
During this phase of the audit, our principal objectives will be to evaluate whether the financial statements, taken as a whole, are free from material misstatement and form an opinion(s) and issue our report.
In order to achieve the desired objectives of this phase of the audit, we will:
x Determine whether, based on our substantive testing and other procedures, the financial statements, taken as a whole, are free of material misstatement. This will provide the basis for our opinion(s). x Review all audit workpapers to ensure that the audit was performed in accordance with the required standards (GAAS, GAGAS, etc.) and prepare drafts of all required reports by the agreed-upon dates. x Conduct an independent review of the financial statement draft by the engagement’s quality control partner and issue all reports by the agreed-upon dates.
This phase of the engagement will be performed by the audit manager and one staff accountant with direct supervision by the audit partner. In addition, the engagement’s quality control partner will perform a detailed quality control review of the financial statements.
The above procedures are a general list of procedures to be performed. After our initial review of the City and our detailed risk assessment, we will customize the engagement and gear it towards the needs of the City and the audit itself. In doing so, we will determine which procedures to perform relative to our risk assessment.
All our audits are customized to each entity, helping to ensure a complete, effective, and efficient audit. The foundation of the above approach is based on open communication coupled with a strong knowledge of the City's operations and detailed planning at the initial stages of the audit.
Our firm is dedicated to performing a timely audit engagement. Prior to the start of the audit, we will meet with City staff and decide on adequate timeframes, agreed upon by both the City and us, for the performance of the audit and the release of the financial statements. We will dedicate the necessary resources to meet any agreed upon time frames.
Level of staff and approximate number of hours assigned to each segment
Segment Partner Manager Senior Staff Total
Segment 1 6 10 33 50 99 Segment 2 12 16 53 66 147 Segment 3 14 14 46 16 90 Totals* 32 40 132 132 336
DocuSign Envelope ID: BC61E186-624B-454F-A458-2C18830BF8CC 21 CITY OF GOLETA
PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
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Specific audit approach (continued)
Sample sizes (including for compliance testing)
Our sample sizes will be determined in accordance with the AICPA's Audit and Accounting Guide, Audit Sampling, and will be selected using professional judgment or our TeamMate Analytics software, depending upon circumstance, as permitted by Statement on Auditing Standards. Our methods are designed to provide the most audit coverage without expending excess time. Our sample sizes will depend upon our preliminary assessment of control risk, our planned substantive testing and analytical procedures as well as our professional judgement.
We utilize our Computer Aided Audit Tools (CAAT) software, Teammate Analytics, to draw our audit samples.
The software allows us to generate random samples, systematic samples, stratified samples, attributes samples as well as monetary unit samples (also called probability-proportional-to-size or dollar unit sampling).
Intelligent audit technology
Our audits are designed to be intelligent using our powerful audit software tools (Engagement and Teammate Analytics). In addition, all audit team members are linked to each other using wireless connections which enables them to share information at an almost real-time speed. Below are some of the benefits of our audit technologies:
x We utilize Teammate Analytics, a suite of more than 200 dynamic Computer Aided Audit Tools (CAATs). This allows us to analyze large amounts of data in seconds. Using data received directly from the City, we can perform the following: search for duplicate checks, detect transactions occurring on holidays/weekends or during unusual hours, perform Benford’s Law analysis, and identify instances when a vendor has issued multiple invoices with sequential references along with many other tests. The software empowers our audit teams with the ability to perform powerful, meaningful data analysis which will build upon our other value-added services.
x We can create our own analytical schedules allowing for easy analysis of current balances to prior year balance, current vs budget balance, thus reducing significant City staff time. x Once your trial balances and financial statements are entered into our software, we can observe your financial statements in the field allowing us to notice any variances and address them immediately. x We link the financial statement schedules directly to our audit software trial balances, and as a result, we can provide the City with fund financial statements almost immediately after importing the trial balances.
x We can provide the City with our audited trial balances which show the coding of the financial statement schedules for ease of review for City staff. These reports show each account coded to a specific financial statement line item/function as well as journal entries posted during the audit. x We have the capability to perform effective and efficient audits remotely as well.
Analytical procedures
In order to properly utilize analytical procedures, industry background and knowledge are needed. With our firm’s long history and qualified staff, we believe we have the necessary knowledge and experience to effectively apply analytical procedures. We will utilize analytical review procedures throughout our audit of the City.
x During the interim phase of our audit, we will compare current and prior year unadjusted balances to determine which areas may need additional analysis; we will also compare current year actual amounts to the City’s annual budget (both original and adopted).
DocuSign Envelope ID: BC61E186-624B-454F-A458-2C18830BF8CC 22 CITY OF GOLETA
PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
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Specific audit approach (continued)
x Duri
ng the final phase of our audit, we will perform procedures like those mentioned above, as well as compare certain financial ratios for current and prior years. We will also conduct certain “reasonableness” tests. Any significant variances are investigated further through inquiry and other substantive testing as deemed necessary until resolved to our satisfaction. x Finally, after we have completed our fieldwork, we will compare current and prior year audited balances, keeping in mind expected relationships obtained from our knowledge of the City, similar entities and the general economic environment. In addition, we may choose to use various other analytical techniques such as trend analysis, etc.
Unlike other audit firms, we use analytical procedures to supplement our substantive testing, not supplan
t them.
Understanding of internal control over financial reporting Our approach to obtaining an understanding of the City’s internal control over financial reporting will be performed in accordance with professional standards as promulgated by the American Institute of Certified Public Accountants -- our understanding will include the Control Environment , Risk Assessment, Control Activities, Information and Communication, and Monitoring. We will use customized procedures which we have developed internally to evaluate your internal control systems. By combining our customized procedures and our detailed knowledge of the City and its environment, we will be able to provide constructive feedback in areas we feel need improvement. In addition to our customized procedures, we will also perform the following:
Control Environment. Through inquiry of the City’s personnel, prompted by questionnaires, personal knowledge, and review of the minutes of the governing body meetings, we will obtain an understanding of management’s and the governing body’s attitudes, awareness, and actions concerning the control environment, focusing on the substance of the controls rather than their form.
Risk Assessment. Through inquiry of the City’s personnel and the use of questionnaires, we will obtain sufficient knowledge of the City’s risk assessment process to understand how management considers risks relevant to financial reporting objectives and decides upon actions to address those risks. This will include understanding how management identifies risks, estimates the significance of these risks, assesses the likelihood of their occurrence, and relates them to financial reporting.
Control Activities. Certain control procedures will be documented during our analysis of the control environment and the accounting system. However, many specific control procedures will still need to be documented that will focus primarily on the City’s major transaction cycles. As mentioned above, we will test the City’s control procedures on which we intend to rely on for safeguarding assets from unauthorized use or disposition and detecting/preventing unauthorized transactions. Any flow charts, organizational charts and any other manuals, programs, and financial and management information systems will be analyzed during this process.
Information and Communication. Through inquiry of the City’s personnel, we will identify the major types of transactions engaged in by the City. We will become familiar with the treatment of those transactions, including how the transactions are initiated, the related accounting records, and the manner of processing the transactions. Finally, we will obtain an understanding of the City’s financial reporting process used to prepare financial reports, including the approaches used in making accounting estimates and disclosures.
Monitoring. Through inquiry of the City’s personnel and the use of questionnaires, we will obtain sufficient knowledge of the major types of activities the City uses to monitor internal control over financial reporting. We will also determine how those activities are used to initiate corrective actions.
DocuSign Envelope ID: BC61E186-624B-454F-A458-2C18830BF8CC 23 CITY OF GOLETA
PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
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Specific audit approach (continued)
Approach in determi
ning applicable laws and regulations
We understand the importance of laws and regulations in planning an audit of a local governmental entity and design all our audits to ensure we test transactions for compliance. As part of our audit process, our audit team will obtain an understanding of the laws and regulations that will have a direct and material effect on the City’s financial statements. In determining which laws and regulations are applicable to the City’s financial statement audit, we will consult the following sources:
x AICPA Audit and Accounting Guide, Audits of State and Local Governments x California Government Code (investments, GANN limit requirements, etc.) x Applicable State of California laws
x U.S. Government Accountability Office’s Government Auditing Standards (The Yellow Book), latest
revi
sion
x Applicable contracts/grants of the City
x Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (OMB Uniform Guidance)
After consulting the applicable sources, we will design our audit to provide reasonable assurance of detecting material instances of noncompliance while continuing to refer to the applicable compliance guideline to ensure changes in compliance are not missed.
Effect of COVID-19 on our audits
The COVID-1
9 pandemic led to most of our audits being performed remotely in 2022. We were highly flexible with our clients and were able to perform almost all our audits remotely unless the clients requested a limited staff presence on-site. No matter how the pandemic continues to develop in California, we are prepared and able to continue serving our clients remotely, and even on-site with the appropriate precautions.
Auditing in a remote environment
The availability and use of technology has had a significant impact on the accounting and auditing profession, allowing us to provide professional services across longer distances and more timely than ever before. We have continued to evolve our ability to serve our clients remotely throughout the COVID-19 pandemic and have experienced new efficiencies for both auditor and auditee. We anticipate continuing to perform substantially all our audit work remotely and will work with the City to maximize the remote efficiencies using technology. If the City would like members of the audit team on-site, we will work with City management on determining an acceptable staffing level.
We maintain regular and routine contact with our clients throughout the audit planning, fieldwork, and conclusion phases of the audit with the use of email, phone calls, secure portals, video conferencing, project tracking schedules, and any other means necessary to ensure the timely completion of the audit by any agreed-upon deadlines. Our audit team is very responsive to our clients and we encourage our clients to connect with us throughout the year for any matters that may affect the audit or of a general accounting nature.
We have found this to be mutually beneficial for both our clients and the annual audit work.
Remote auditing has many benefits some tangible, as listed above, others intangible. In performing remote audits, we are bettering our employee’s quality of life by reducing unnecessary travel time, reducing traffic congestion on our local freeways while also helping to improve Southern California’s air quality.
DocuSign Envelope ID: BC61E186-624B-454F-A458-2C18830BF8CC 24 CITY OF GOLETA
PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
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Specific audit approach (continued)
Propo
sed audit timing
x Auditor
transition:
Meet with
prior auditor
to review
workpapers.
x Entrance
conference
to meet with
management
for pre-audit
planning.
x Preliminary
risk
assessment
procedures.
Anticipated timing of each segment
July/August December/January January/February
x Obtain an understanding of
systems, internal controls,
and current-year issues.
x Assess and evaluate design
and implementation of key
internal controls (including
IT related).
x Perform tests of internal
controls as needed.
x Identify control deficiencies
x Perform detailed risk
assessment procedures.
x Draft internal control
comment letter.
x Develop detailed audit plan
- provid
e management with
a detai
led listing of items
nee
ded to perform the audit,
inclu
ding the timing of when
items are ne
eded.
x Perform substantive audit
fieldwork, including
substantive analytical
procedures.
x Consider whether audit
evidence is sufficient to
form an opinion.
x Conduct exit conference
with management to
discuss proposed entries,
internal control issues, etc.
x Determine whether, based
on our substantive testing
and other procedures, the
financial statements, taken
as a whole, are free of
material misstatement.
x Review all workpapers.
x Evaluate financial
statements and note
disclosures.
x Perform final analytical
procedures.
x Draft required reports.
x Issue final required reports
by or before agreed upon
date.
x Present to governing body
as needed.
Segment 1 -
Planning/internal
control
Segment 2 -
Substantive
testing/analysis
Segment 3 -
Report
preparation/work
paper review
Audit planning
DocuSign Envelope ID: BC61E186-624B-454F-A458-2C18830BF8CC 25 *= For one major program, each additional major program is $4,000.
CITY OF GOLETA
AUDIT WORK COST PROPOSAL
For the years ended June 30, 2023, 2024 and 2025
Exhibit B - Schedule of Fees
DocuSign Envelope ID: BC61E186-624B-454F-A458-2C18830BF8CC 26 Name of Firm: Rogers, Anderson, Malody and Scott, LLP Address: 735 E. Carnegie Drive, Suite 100
San Bernardino, CA 92408
Contact Name: Terry Shea/Gardenya Duran
Contact Phone # 909-889-0871 Fax #: 909-889-5361
Contact Email: [email protected] or [email protected]
1. Auditor's Standard Billing Rates
2022/23 2024/25
290$ 295$
180$ 185$
140$ 145$
110$ 115$
55$ 55$
Certification:
The person signing the proposal is entitled to represent the firm, empowered to submit the bid, and authorized to sign a contract with the City.
Terry Shea, CPA
Partner
CITY OF GOLETA
COST PROPOSAL AND FEES
Auditors Standard Hourly Billing Rates
Partner
POSITION 2023/24
290$
Manager
Senior Accountant
Staff Accountant
Clerical
180$
140$
110$
55$
DocuSign Envelope ID: BC61E186-624B-454F-A458-2C18830BF8CC 27