RESOLUTION NO. 2026-XXX
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF UNION CITY RATIFYING $63,927 OF WORK PREVIOUSLY COMPLETED BY PRICE
PAIGE & COMPANY AND AUTHORIZING THE CITY MANAGER TO
EXECUTE THE FIRST AMENDMENT TO THE CONSULTING SERVICES
AGREEMENT, IN THE ADDITIONAL AMOUNT OF $100,000, FOR A
TOTAL NOT-TO-EXCEED CONTRACT AMOUNT OF $174,000, FOR
ADDITIONAL PROFESSIONAL ACCOUNTING SERVICES
WHEREAS, in October 2024, the Finance Department transitioned from financial software Tyler Eden to Tyler Munis, because Eden was no longer supported. The Munis implementation was problematic: the vendor’s team lacked municipal finance expertise, provided incorrect guidance, frequently changed personnel, and has continued to offer limited post–go-live support. As a result, FY 2024-2025 has been a difficult transition year, with financial data split between Eden and Munis and staff needing significant additional time to validate approximately 120,000 financial transactions; and WHEREAS, on January 20, 2026, the City executed a Consulting Services Agreement with Price Paige & Company for professional accounting services in an amount not to exceed $74,000. Their primary tasks included bank reconciliation and advisory support for FY 2024-2025 audit preparation, with an anticipated completion date of June 30, 2026; and
WHEREAS, bank reconciliation has proven substantially more complex than initially estimated and has required greater consultant effort. Several critical tasks remain, including final reconciliation, summarizing and certifying data for The Pun Group (the City’s external auditor), and debriefing Finance staff on recommended reconciliation practices in the future; and
WHEREAS, the total cost of services provided by Price Paige to the end of July 2026 was $137,927, exceeding the original contract by $63,927, and summarized in the table below; and
Table 1 – Price Paige Invoices to Date for Professional Accounting Services Work
Performed
FY26 Year End
Audit
Bank
Reconciliation
Additional
Advisory
Monthly
Total
Cumulative
Total
Mar-26 $3,227 $3,273 $3,730 $10,230 $10,230
Apr-26 $12,189 $4,621 $3,233 $20,043 $30,273
May-26 $8,163 $7,281 $7,927 $23,371 $53,644
Jun-26 $26,720 $21,649 $2,164 $50,533 $104,177
Jul-26 $15,649 $17,563 $538 $33,750 $137,927
Proposed 1st Amendment $36,073
Not-To-Exceed $174,000
WHEREAS, the original Consulting Services Agreement with Price Paige & Company identifies the scope of work and the schedule of hourly rates for the Company; and
Resolution No. 2026-XXX
Approve First Amendment to CSA with Price Paige & Company
1 WHEREAS, staff requires Council authority for payments to consultants in excess of the City Manager’s expenditure authority; and
WHEREAS, staff seeks Council ratification of $63,927 of work previously completed by Price Paige & Company in excess of the City Manager’s expenditure authority; and
WHEREAS, the First Amendment, in the additional amount of $100,000, increasing the not-to-exceed total contract amount of $174,000, is to provide the additional consultant capacity needed to complete the FY 2024-2025 bank reconciliation and prepare audit-ready financial data.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Union ratifies $63,927 of work previously completed by Price Paige & Company.
BE IT FURTHER RESOLVED that the City Council of the City of Union City hereby authorizes the City Manager to execute the First Amendment to the Consulting Services Agreement with Price Paige & Company, in the additional amount of $100,000, for a total not-to-exceed contract amount of $174,000, for professional accounting services, in a form approved by the City Attorney.
PASSED, APPROVED, AND ADOPTED by the City Council of the City of Union City at a special meeting held on September 8, 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
APPROVED:
GARY SINGH
Mayor
ATTESTED: APPROVED AS TO FORM:
THAI NAM N. PHAM
City Clerk
KRISTOPHER J. KOKOTAYLO
City Attorney