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HomeMy WebLinkAboutAgreement A-18-585 with Hudson Henderson Co. Inc..pdf 18-0563 Agreement No. 18-585 1 RESTATED AGREEMENT 2 THIS RESTATED AGREEMENT, hereinafter referred to as "Restated Agreement," is made 3 and entered into this 9th day of October, 2018, by and between COUNTY OF FRESNO, a Political 4 Subdivision of the State of California, Fresno, California (hereinafter"COUNTY"), and Hudson 5 Henderson & Co., Inc., whose address is 7473 N. Ingram Ste 102, Fresno, Califomia (hereinafter 6 "CONTRACTOR"). 7 WITNESSETH: 8 WHEREAS, COUNTY and CONTRACTOR entered into Agreement number P-15-175-C, dated 9 May 7, 2015, (hereinafter "Agreement"), pursuant to which CONTRACTOR agreed to prepare annual 10 financial statements and annual financial transaction reports of 33 Special Districts on behalf of 11 COUNTY, which is attached hereto as Exhibit B; and 12 WHEREAS, COUNTY and CONTRACTOR amended the Agreement on December 1, 2017, via 13 "AMENDMENT NUMBER ONE (1)" (referred to herein as "First Amendment"), to add language to the 14 Scope of Work to include preparation of the final audited Financial Statements in addition to the initial 15 compilations, which is attached hereto as Exhibit C; and 16 WHEREAS, COUNTY and CONTRACTOR amended the Agreement as amended on March 6, 17 2018, via AMENDMENT NUMBER TWO (2)" (referred to herein as "Second Amendment"), to extend 18 the Agreement's term to May 6, 2019, and to increase the contract maximum to ninety-nine-thousand- 19 nine-hundred-dollars ($99,900.00), which is attached hereto as Exhibit D; and 20 WHEREAS, COUNTY and CONTRACTOR now desire to amend the Agreement as amended 21 to increase the term to May, 6, 2020, and to increase the contract maximum to one-hundred-fifty-five- 22 thousand dollars ($155,000.00). 23 WHEREAS, COUNTY and CONTRACTOR now desire to restate and amend the Agreement as 24 amended and have the language of this Restated Agreement supersede any language in the 25 Agreement as amended that is contrary or in conflict to the language in this Restated Agreement; 26 NOW, THEREFORE, for good and valuable consideration, the receipt and adequacy of which 27 is hereby acknowledged, COUNTY and CONTRACTOR agree as follows: 28 1. RESTATEMENT OF THE AGREEMENT - 1 - 1 The COUNTY and the CONTRACTOR acknowledge and agree that the terms in this Restated 2 Agreement, as specifically delineated in this document, supersede any language in the Agreement, 3 First Amendment, or Second Amendment that is contrary or that conflicts with the language in this 4 Restated Agreement. To the extent that the language in the following is not inconsistent with this 5 Restated Agreement, this Restated Agreement incorporates the Agreement as Amended, consisting of 6 the Agreement (Exhibit B), First Amendment (Exhibit C), and the Second Amendment (Exhibit D), 7 including any attachments to the foregoing Exhibits, as though fully set forth herein. 8 2. RESPONSIBILITIES OF CONTRATOR: CONTRACTOR shall continue to provide 9 services as delineated in the Agreement, First Amendment, Second Amendment and this Restated 10 Agreement, to the extent that such services are not in any way inconsistent with this Restated 11 Agreement. 12 3. TERM: The original Agreement commenced on May 7, 2015, and this Restated 13 greement will expire on May 6, 2020. This Restated Agreement cannot be extended without the 14 onsent of both parties and a written amendment. 15 4. TERMINATION: 16 A. Non-Allocation of Funds -The terms of this Restated Agreement, and the services to be 17 provided hereunder, are contingent on the approval of funds by the appropriating government agency. 18 Should sufficient funds not be allocated, the services provided may be modified, or this Restated 19 Agreement terminated, at any time by giving the CONTRACTOR thirty (30) days advance written 20 notice. 21 B. Breach of Contract-The COUNTY may immediately suspend or terminate this 22 Restated Agreement in whole or in part, where in the determination of the COUNTY there is: 23 1) An illegal or improper use of funds; 24 2) A failure to comply with any term of this Restated Agreement; 25 3) A substantially incorrect or incomplete report submitted to the COUNTY; 26 4) Improperly performed service. 27 In no event shall any payment by the COUNTY constitute a waiver by the COUNTY of any breach 28 of this Restated Agreement or any default which may then exist on the part of the CONTRACTOR. - 2 - 1 Neither shall such payment impair or prejudice any remedy available to the COUNTY with respect to the 2 breach or default. The COUNTY shall have the right to demand of the CONTRACTOR the repayment to 3 the COUNTY of any funds disbursed to the CONTRACTOR under this Restated Agreement, which in the 4 judgment of the COUNTY were not expended in accordance with the terms of this Restated Agreement. 5 The CONTRACTOR shall promptly refund any such funds upon demand. 6 C. Without Cause- Under circumstances other than those set forth above, this Restated 7 Agreement may be terminated by COUNTY upon the giving of thirty(30) days advance written notice 8 of an intention to terminate to CONTRACTOR. 9 5. COMPENSATION/INVOICING: COUNTY agrees to pay CONTRACTOR and 10 CONTRACTOR agrees to receive compensation in accordance with the compensation rates as outlined 11 in Exhibit A. The compensation rates, listed in items One (1)through Three(3) of Exhibit A are inclusive 12 of all annual costs, expenses, taxes, charges, fees, and any other monetary amount CONTRACTOR may 13 invoice or charge to COUNTY for the respective work. Any Extra Services, as delineated in Exhibit A, 14 must be consented to in writing by COUNTY,through the Director of Public Works and Planning or her/his 15 designee, prior to CONTRACTOR providing the services and COUNTY being obligated to pay for said 16 Extra Services. 17 CONTRACTOR shall submit monthly invoices, as applicable, to COUNTY for services provided. 18 Upon approval by COUNTY, through the Director of Public Works and Planning or her/his designee, 19 COUNTY shall pay CONTRACT forty-five (45)days after receiving an approved invoice. 20 In no event shall services performed under this Restated Agreement be in excess of One 21 Hundred Fifty-Five Thousand ($155,000.00) during the term of this Restated Agreement. It is 22 understood that all expenses incidental to CONTRACTOR'S performance of services under this 23 Restated Agreement shall be borne by CONTRACTOR. 24 6. INDEPENDENT CONTRACTOR: In performance of the work, duties and obligations 25 assumed by CONTRACTOR under this Agreement, it is mutually understood and agreed that 26 CONTRACTOR, including any and all of the CONTRACTOR'S officers, agents, and employees will at all 27 times be acting and performing as an independent contractor, and shall act in an independent capacity 28 and not as an officer, agent, servant, employee,joint venturer, partner, or associate of the COUNTY, - 3 - 1 Furthermore, COUNTY shall have no right to control or supervise or direct the manner or method by 2 which CONTRACTOR shall perform its work and function. However, COUNTY shall retain the right to 3 administer this Restated Agreement so as to verify that CONTRACTOR is performing its obligations in 4 accordance with the terms and conditions thereof. 5 CONTRACTOR and COUNTY shall comply with all applicable provisions of law and the rules and 6 regulations, if any, of governmental authorities having jurisdiction over matters the subject thereof. 7 Because of its status as an independent contractor, CONTRACTOR shall have absolutely no right 8 to employment rights and benefits available to COUNTY employees. CONTRACTOR shall be solely liable 9 and responsible for providing to, or on behalf of, its employees all legally required employee benefits. In 10 addition, CONTRACTOR shall be solely responsible and save COUNTY harmless from all matters 11 relating to payment of CONTRACTOR'S employees, including compliance with Social Security 12 withholding and all other regulations goveming such matters. It is acknowledged that during the term of 13 this Restated Agreement, CONTRACTOR may be providing services to others unrelated to the COUNTY 14 or to this Agreement. 15 7. MODIFICATION: Any matters of this Agreement may be modified from time to time by 16 the written consent of all the parties without, in any way, affecting the remainder. 17 8. NON-ASSIGNMENT: Neither party shall assign, transfer or sub-contract this Restated 18 Agreement nor their rights or duties under this Restated Agreement without the prior written consent of 19 the other party. 20 9. HOLD HARMLESS: CONTRACTOR agrees to indemnify, save, hold harmless, and at 21 COUNTY'S request, defend the COUNTY, its officers, agents, and employees from any and all costs and 22 expenses (including attomey's fees and costs), damages, liabilities, claims, and losses occurring or 23 resulting to COUNTY in connection with the performance, or failure to perform, by CONTRACTOR, its 24 officers, agents, or employees under this Restated Agreement, and from any and all costs and expenses 25 (including attomey's fees and costs), damages, liabilities, claims, and losses occurring or resulting to any 26 person, firm, or corporation who may be injured or damaged by the performance, or failure to perform, 27 of CONTRACTOR, its officers, agents, or employees under this Restated Agreement. 28 10. INSURANCE -4 - 1 Without limiting the COUNTY's right to obtain indemnification from CONTRACTOR or any third 2 parties, CONTRACTOR, at its sole expense, shall maintain in full force and effect, the following 3 insurance policies or a program of self-insurance, including but not limited to, an insurance pooling 4 arrangement or Joint Powers Agreement (JPA)throughout the term of the Restated Agreement: 5 A. Commercial General Liability 6 Commercial General Liability Insurance with limits of not less than One Million Dollars 7 ($1,000,000.00) per occurrence and an annual aggregate of Two Million Dollars ($2,000,000.00). This 8 policy shall be issued on a per occurrence basis. COUNTY may require specific coverages including 9 completed operations, products liability, contractual liability, Explosion-Collapse-Underground,fire legal 10 liability or any other liability insurance deemed necessary because of the nature of this contract. 11 B. Automobile Liability 12 Comprehensive Automobile Liability Insurance with limits of not less than One Million 13 Dollars ($1,000,000.00) per accident for bodily injury and for property damages. Coverage should include 14 any auto used in connection with this Restated Agreement. 15 C. Professional Liability 16 If CONTRACTOR employs licensed professional staff, (e.g., Ph.D., R.N., L.C.S.W., 17 M.F.C.C., CPA) in providing services, Professional Liability Insurance with limits of not less than One 18 Million Dollars ($1,000,000.00) per occurrence, Two Million Dollars($2,000,000.00) annual aggregate. 19 D. Worker's Compensation 20 A policy of Worker's Compensation insurance as may be required by the California 21 Labor Code. 22 Additional Requirements Relating to Insurance 23 CONTRACTOR shalt obtain endorsements to the Commercial General Liability insurance 24 naming the County of Fresno, its officers, agents, and employees, individually and collectively, as 25 additional insured, but only insofar as the operations under this Restated Agreement are concerned. 26 Such coverage for additional insured shall apply as primary insurance and any other insurance, or 27 self-insurance, maintained by COUNTY, its officers, agents and employees shall be excess only and 28 not contributing with insurance provided under CONTRACTOR's policies herein. This insurance shall -5- I not be cancelled or changed without a minimum of thirty (30) days advance written notice given to 2 COUNTY. 3 CONTRACTOR hereby waives its right to recover from COUNTY, its officers, agents, and 4 employees any amounts paid by the policy of worker's compensation insurance required by this 5 Restated Agreement. CONTRACTOR is solely responsible to obtain any endorsement to such policy 6 that may be necessary to accomplish such waiver of subrogation, but CONTRACTOR's waiver of 7 subrogation under this paragraph is effective whether or not CONTRACTOR obtains such an 8 endorsement. 9 Within Thirty(30) days from the date CONTRACTOR signs and executes this Restated 10 Agreement, CONTRACTOR shall provide certificates of insurance and endorsement as stated above 11 for all of the foregoing policies, as required herein, to the County of Fresno, (Lemuel Asprec, 2220 12 Tulare Street, 61" Floor, Fresno, CA 93721), stating that such insurance coverage have been obtained 13 and are in full force; that the County of Fresno, its officers, agents and employees will not be 14 responsible for any premiums on the policies; that such Commercial General Liability insurance names 15 the County of Fresno, its officers, agents and employees, individually and collectively, as additional 16. insured, but only insofar as the operations under this Restated Agreement are concerned; that such 17 coverage for additional insured shall apply as primary insurance and any other insurance, or 18 self-insurance, maintained by COUNTY, its officers, agents and employees, shall be excess only and 19 not contributing with insurance provided under CONTRACTOR's policies herein; and that this 20 insurance shall not be cancelled or changed without a minimum of thirty (30) days advance, written 21 notice given to COUNTY. 22 In the event CONTRACTOR fails to keep in effect at all times insurance coverage as herein 23 provided, the COUNTY may, in addition to other remedies it may have, suspend or terminate this 24 Restated Agreement upon the occurrence of such event. 25 All policies shall be issued by admitted insurers licensed to do business in the State of 26 California, and such insurance shall be purchased from companies possessing a current A.M. Best, 27 Inc. rating of A FSC VII or better. 28 11. AUDITS AND INSPECTIONS: The CONTRACTOR shall at any time during business - 6 - I hours, and as often as the COUNTY may deem necessary, make available to the COUNTY for 2 examination all of its records and data with respect to the matters covered by this Restated Agreement. 3 The CONTRACTOR shall, upon request by the COUNTY, permit the COUNTY to audit and inspect all of 4 such records and data necessary to ensure CONTRACTOR'S compliance with the terms of this Restated 5 Agreement. 6 If this Restated Agreement exceeds ten thousand dollars ($10,000.00), CONTRACTOR shall 7 be subject to the examination and audit of the Auditor General for a period of three (3) years after final 8 payment under contract (Government Code Section 8546.7). 9 12. NOTICES: The persons and their addresses having authority to give and receive notices 10 under this Restated Agreement include the following: 11 COUNTY CONTRACTOR COUNTY OF FRESNO Hudson Henderson &Co., Inc. 12 Attn: Lemuel Asprec Attn: Brian Henderson Public Works & Planning 13 2220 Tulare Street, 6"' Floor 7473 N. Ingram, Ste 102 14 Fresno, CA 93721 Fresno, CA 93711 PH: 559.600.4298 PH: 559.412.7576 15 FAX: 559.455.4606 Fax: 559.493.5325 All notices between the COUNTY and CONTRACTOR provided for or permitted under this 16 Restated Agreement must be in writing and delivered either by personal service, by first-Gass United 17 States mail, by an overnight commercial courier service, or by telephonic facsimile transmission. A notice 18 delivered by personal service is effective upon service to the recipient. A notice delivered by first-class 19 United States mail is effective three COUNTY business days after deposit in the United States mail, 20 postage prepaid, addressed to the recipient. A notice delivered by an overnight commercial courier 21 service is effective one COUNTY business day after deposit with the overnight commercial courier 22 service, delivery fees prepaid, with delivery instructions given for next day delivery, addressed to the 23 recipient. A notice delivered by telephonic facsimile is effective when transmission to the recipient is 24 completed (but, if such transmission is completed outside of COUNTY business hours,then such delivery 25 shall be deemed to be effective at the next beginning of a COUNTY business day), provided that the 26 sender maintains a machine record of the completed transmission. For all claims arising out of or related 27 to this Restated Agreement, nothing in this section establishes,waives, or modifies any claims 28 -7 - 1 presentation requirements or procedures provided by law, including but not limited to the Government 2 Claims Act(Division 3.6 of Title 1 of the Government Code, beginning with section 810). 3 13. GOVERNING LAW: Venue for any action arising out of or related to this Restated 4 Agreement shall only be in Fresno County, California. 5 The rights and obligations of the parties and all interpretation and performance of this Restated 6 Agreement shall be governed in all respects by the laws of the State of California. 7 14. DISCLOSURE OF SELF-DEALING TRANSACTIONS 8 This provision is only applicable if the CONTRACTOR is operating as a corporation (a for-profit 9 or non-profit corporation) or if during the term of the agreement, the CONTRACTOR changes its status 10 to operate as a corporation. 11 Members of the CONTRACTOR's Board of Directors shall disclose any self-dealing 12 transactions that they are a party to while CONTRACTOR is providing goods or performing services 13 under this Restated Agreement. A self-dealing transaction shall mean a transaction to which the 14 CONTRACTOR is a party and in which one or more of its directors has a material financial interest. 15 Members of the Board of Directors shall disclose any self-dealing transactions that they are a party to 16 by completing and signing a Self-Dealing Transaction Disclosure Form, attached hereto as Exhibit E 17 and incorporated herein by reference, and submitting it to the COUNTY prior to commencing with the 18 self-dealing transaction or immediately thereafter. 19 15. ENTIRE AGREEMENT: This Restated Agreement constitutes the entire agreement 20 between the CONTRACTOR and COUNTY with respect to the subject matter hereof and supersedes all 21 previous agreement negotiations, proposals, commitments,writings, advertisements, publications, and 22 understanding of any nature whatsoever unless expressly included in this Restated Agreement. In the 23 event of any inconsistency in interpreting the documents which constitute this Restated Agreement, the 24 inconsistency shall be resolved by giving precedence in the following order of priority: (1)the text of this 25 Restated Agreement; (2) Exhibit A, Annual Services Provided by Hudson Henderson; (3) Exhibit E, Self- 26 Dealing Transaction Form; (4) Exhibit D, the Second Amendment; (5) Exhibit C, the First Amendment; 27 and (6) Exhibit B,the Agreement. 28 IN WITNESS WHEREOF, the parties hereto have executed this Restated Agreement as of the - 8- 1 day and year first hereinabove written. 2 ; 3 4 , CONTRACTOR COUNTY OF FRESNO 5 = /- 40 --. 6 (Authorized Signature) S t O int ro, hairperson of the Board `J o"StfperviMrs of the County of Fresno 7 Print Name &Title 8 10 Mailing Address ATTEST: 11 Bernice E. Seidel Clerk of the Board of Supervisors 121 County of Fresno, State of California 13 14 15 16 By: 17 De Y FOR ACCOUNTING USE ONLY: 18 ' ORG No.: Various 19 Account No.: 7295 20 Requisition No.:1401800083 21 22 23 24 25 26 27 28 -9 - EXHIBIT A ANNUAL SERVICES PROVIDED BY HUDSON HENDERSON 1. Prepare Annual Financial Statements for $ 15,180 33 Special Districts 2. Prepare SCO Annual Report 6,270 3. Audited Financial Statement Preparation with independent auditor's report 5,780 TOTAL ANNUAL COST $ 27,230 Extra Services will be charged at the hourly rates listed below: Partners $ 110/hr Supervisory Staff $60/hr Clerical $40/hr Exhibit B DATE: June 8, 2016 Contract No.: P-15-175-C Vendor Number: 0000278 4 9 b Contract Title: Prepare Annual Financial Name/Address: Hudson Henderson &Co. LLP Statements. &Annual Transaction Reports for 55 Shaw Ave. Suite#101 33 Special Districts Clovis, CA 93613 Contract Period: 05/07/15 - 05/06/18 Representative: Brian Henderson Using Agencies: Public Works& Planning Phone No.: 559.322.4400 Special Districts Email: Henderson@hhccpas.com Terms: Net 45 Total Contract Amt.: $85,800 Buyer Name: S W. Krby Requisition No: 1401500024 Org: 9140 Supersedes: NEW F-71 RENEWAL ADJUSTMENT = TICK DATE F- REFERENCE(RFQ#/RFP#) DESCRIPTION: CPA accounting fine to prepare annual financial statements and annual reports for Public Works and Planning's 33 Special Districts. SPECIAL INSTRUCTIONS: DISTRIBUTION: Completed Br. Date: Completed Date Public Works-Special DEPARTMENT: Di swa s REQUISITIONER: Lemuel Asprec Carol Pratt Rev IM15 coU�� I:rSIF: County of Fresno AH i1: 08 INTERNAL SERVICES DEPARTMENT ROBERT SASH, DIRECTOR - CIO 0 O Facility Services - Fleet Services - Graphics Information Technology - Purchasing Security - Telecommunications PROCUREMENT AGREEMENT Agreement Number P-15-175-C May 7, 2015 Hudson Henderson & Company, LLP 55 Shaw Ave., Suite 101 Clovis, CA 93612 The County of Fresno (County) hereby contracts with Hudson Henderson& Company, LLP (Contractor) to prepare annual financial statements and annual financial transaction reports of 33 Special Districts in accordance with the text of this agreement,Attachment "A", County of Fresno Request for Quotation No: 946-5324 and the attached contractors response to County of Fresno Request for Quotation No: 946-5324 by this reference made a part hereof. TERM: This Agreement shall become effective May 7, 2015 and shall remain in effect through May 6, 2018. EXTENSION: This Agreement may be extended for one (1) additional one (1) year period by the mutual written consent of all parties. CONTRACTOR'S SERVICES: Contractor shall perform the services as described in Attachment"A" attached, at the rates set forth in Attachment "A". PRICES: Prices shall be firm for the contract period. Any pricing changes which may take place during the life of the contract must be submitted in writing to the County of Fresno Purchasing Manager and received no less than thirty (30) days prior to becoming effective. MAXIMUM: In no event shall services performed and/or fees paid under this Agreement be in excess of eighty-five thousand eight hundred dollars ($85,800.00). ADDITIONAL ITEMS: The County reserves the right to negotiate additional items to this Agreement as deemed necessary. Such additions shall be made in writing and signed by both parties. DEFAULT: In case of default by Contractor, the County may procure the articles/services from another source and may recover the loss occasioned thereby from any unpaid balance due the Contractor or by any other legal means available to the County. The prices paid by County shall be considered the prevailing market price at the time such purchase is made. Inspection of 4525 E. Hamilton Avenue / Fresno, California 93702-4599 / (559) 600-7110 PROCUREMENT AGREEMENT NUMBER: P-15-175-C Page,2 Hudson Henderson & Company, LLP May 27, 2015 deliveries or offers for delivery, which do not meet specifications, will be at the expense of Contractor. INVOICING: An itemized invoice in duplicate shall be mailed to requesting County department in accordance with invoicing instructions included in each order referencing this Agreement. The Agreement number must appear on all shipping documents and invoices. Invoice terms shall be Net 45 Days. INVOICE TERMS: Net forty five (45) days from the receipt of invoice. TERMINATION: The County reserves the right to terminate this Agreement upon thirty (30) days written notice to the Contractor. In the event of such termination, the Contractor shall be paid for satisfactory services or supplies provided to the date of termination. LAWS AND REGULATIONS: The Contractor shall comply with all laws, rules and regulations whether they be Federal, State or municipal, which may be applicable to Contractor's business, equipment and personnel engaged in service covered by this Agreement. AUDITS AND RETENTION: Terms and conditions set forth in the agreement associated with the purchased goods are incorporated herein by reference. In addition, the Contractor shall maintain in good and legible condition all books, documents, papers, data files and other records related to its performance under this contract. Such records shall be complete and available to Fresno County, the State of California, the federal government or their duly authorized representatives for the purpose of audit, examination, or copying during the term of the contract and for a period of at least three years following the County's final payment under the contract or until conclusion of any pending matter(e.g., litigation or audit), whichever is later. Such records must be retained in the manner described above until all pending matters are closed. LIABILITY: The Contractor agrees to: Pay all claims for damage to property in any manner arising from Contractor's operations under this Agreement. Indemnify, save and hold harmless, and at County's request defend the County, its officers, agents and employees from any and all claims for damage or other liability, including costs, expenses, causes of action, claims or judgments resulting out of or in any way connected with Contractor's performance or failure to perform by Contractor, its agents, officers or employees under this Agreement. INSURANCE: Without limiting the COUNTY's right to obtain indemnification from CONTRACTOR or any third parties, CONTRACTOR, at its sole expense, shall maintain in full force and effect, the following insurance policies or a program of self-insurance, including but not limited to, an insurance pooling arrangement or Joint Powers Agreement (JPA) throughout the term of the Agreement: A. Commercial General Liability Commercial General Liability Insurance with limits of not less than One Million Dollars ($1,000,000.00) per occurrence and an annual aggregate of Two Million Dollars G:\PLBLIC\CaNTRACTS&DGRACrS\C\P-15-175-C AGREWENT.DDC PROCUREMENT AGREEMENT NUMBER: P-15-175-C Page 3 Hudson Henderson & Company, LLP May 27, 2015 ($2,000,000.00). This policy shall be issued on a per occurrence basis. County may require specific coverage including completed operations, product liability, contractual liability, Explosion-Collapse-Underground, fire legal liability or any other liability insurance deemed necessary because of the nature of the contract. B. Automobile Liability Comprehensive Automobile Liability Insurance with limits for bodily injury of not less than Two Hundred Fifty Thousand Dollars ($250,000.00) per person, Five Hundred Thousand Dollars ($500,000.00) per accident and for property damages of not less than Fifty Thousand Dollars ($50,000.00), or such coverage with a combined single limit of Five Hundred Thousand Dollars ($500,000.00). Coverage should include owned and non-owned vehicles used in connection with this Agreement. C. Professional Liability If Contractor employs licensed professional staff, (e.g., Ph.D., R.N., L.C.S.W., M.F.C.C.) in providing services, Professional Liability Insurance with limits of not less than One Million Dollars ($1,000,000.00) per occurrence, Three Million Dollars ($3,000,000.00) annual aggregate. D. Worker's Compensation A policy of Worker's Compensation insurance as may be required by the California Labor Code. Contractor shall obtain endorsements to the Commercial General Liability insurance naming the County of Fresno, its officers, agents, and employees, individually and collectively, as additional insured, but only insofar as the operations under this Agreement are concerned. Such coverage for additional insured shall apply as primary insurance and any other insurance, or self-insurance, maintained by County, its officers, agents and employees shall be excess only and not contributing with insurance provided under Contractor's policies herein. This insurance shall not be cancelled or changed without a minimum of thirty (30) days advance written notice given to County. Within Thirty (30) days from the date Contractor signs and executes this Agreement, Contractor shall provide certificates of insurance and endorsement as stated above for all of the foregoing policies, as required herein, to the County of Fresno, Attn: Lemuel Asprec, 2220 Tulare St. 6tn Floor, Fresno, CA 93721, stating that such insurance coverage have been obtained and are in full force; that the County of Fresno, its officers, agents and employees will not be responsible for any premiums on the policies; that such Commercial General Liability insurance names the County of Fresno, its officers, agents and employees, individually and collectively, as additional insured, but only insofar as the operations under this Agreement are concerned; that such coverage for additional insured shall apply as primary insurance and any other insurance, or self-insurance, maintained by County, its officers, agents and employees, shall be excess only and not contributing with insurance provided under Contractor's policies herein; and that this insurance shall not be cancelled or changed without a minimum of thirty (30) days advance, written notice given to County. G:\PUBLIC\CONTRACTS&EXTRACTS\C\P-15-175-c AGREEMENT.DOC PROCUREMENT AGREEMENT NUMBER: P-15-175-C Page.4 Hudson Henderson & Company, LLP May 27, 2015 In the event Contractor fails to keep in effect at all times insurance coverage as herein provided, the County may, in addition to other remedies it may have, suspend or terminate this Agreement upon the occurrence of such event. All policies shall be with admitted insurers licensed to do business in the State of California. Insurance purchased shall be purchased from companies possessing a current A.M. Best, Inc. rating of A FSC VII or better. COMING ON COUNTY PROPERTY TO DO WORK Contractor agrees to provide maintain and furnish proof of Comprehensive General Liability Insurance with limits of not less than $500,000 per occurrence. INDEPENDENT CONTRACTOR: In performance of the work, duties and obligations assumed by Contractor under this Agreement, it is mutually understood and agreed that Contractor, including any and all of Contractor's officers, agents, and employees will at all times be acting and performing as an independent contractor, and shall act in an independent capacity and not as an officer, agent, servant, employee,joint venturer, partner, or associate of the County. Furthermore, County shall have no right to control or supervise or direct the manner or method by which Contractor shall perform its work and function. However, County shah retain the right to administer this Agreement so as to verify that Contractor is performing its obligations in accordance with the terms and conditions thereof. Contractor and County shall comply with all applicable provisions of law and the rules and regulations, if any, of governmental authorities having jurisdiction over matters the subject thereof. Because of its status as an independent contractor, Contractor shall have absolutely no right to employment rights and benefits available to County employees. Contractor shall be solely liable and responsible for providing to, or on behalf of, its employees all legally-required employee benefits. In addition, Contractor shall be solely responsible and save County harmless from all matters relating to payment of Contractor's employees, including compliance with Social Security, withholding, and all other regulations governing such matters. It is acknowledged that during the term of this Agreement, Contractor may be providing services to others unrelated to the County or to this Agreement. NON-ASSIGNMENT: Neither party shall assign, transfer or sub-contract this Agreement nor their rights or duties under this Agreement without the written consent of the other party. AMENDMENTS: This Agreement constitutes the entire Agreement between the Contractor and the County with respect to the subject matter hereof and supersedes all previous negotiations, proposals, commitments, writings, advertisements, publications, Request for Proposals, Bids and understandings of any nature whatsoever unless expressly included in this Agreement. This Agreement supersedes any and all terms set forth in Contractor's invoice. This Agreement may be amended only by written addendum signed by both parties. INCONSISTENCIES: In the event of any inconsistency in interpreting the documents which constitute this Agreement, the inconsistency shall be resolved by giving precedence in the following order of priority: (1)the text of this Agreement (excluding Attachment "A", County's Request for Quotation No. 946-5324 and the Contractor's Quote in response thereto); (2) Attachment"A'; (3)the County's Request for Quotation No. 946-5324 and (4)the Contractors quotation made in response to County's Request for Quotation No. 946-5324. G:\PUBLIC\CONTRACTS&EXTRACTS\C\P-15-175-C AGREEMENT.DOC PROCUREMENT AGREEMENT NUMBER: P-15-175-C Page 5 Hudson Henderson & Company, LLP May 27, 2015 GOVERNING LAWS: This Agreement shall be construed, interpreted and enforced under the laws of the State of California. Venue for any action shall only be in County of Fresno. Please acknowledge your acceptance by returning all pages of the signed original of this Agreement to my office, retaining a copy for your files. Please refer any inquiries in this matter to Shannon W. Kirby, Purchasing Analyst, at 559-600- 7116 or skirby(a)co.fresno.ca.us. FOR THE COUNTY OF FRESNO oeit',� e- �ZAA�� - Gary E. ornuelle Purcha ing Manager 4525 East Hamilton Avenue Fresno, CA 93702-4599 Date: GEC:SwK:hrs G:\PUBLIC\GQVmcrs&DcrRAcrs\C\P-15-175-C AGREEMENT.000 PROCUREMENT AGREEMENT NUMBER: P-15-175-C Pagea6 Hudson Henderson & Company, LLP May 27, 2015 CONTRACTOR TO COMPLETE: Company: Pa4o.-� ll Mro., o '"A Q 1 41I:7 Type of Entity: ❑ Individual ❑ Limited Liability Company ❑ Sole Proprietorship [LYLimited Liability Partnership ❑ Corporation ❑ General Partnership Signed by: Print Name and Title Date Signed by: �I/f Kip 6( Print Na a and Title Date Sf- -/taw crv;:.. 5,'le- /6/ Address City State Zip (i52)3.0- �,'yoa � 3'�i)3, z - -,f"/ AlccAas.ax% TELEPHONE NUMBER FAX NUMBER E-MA�ADDRESS ACCOUNTING USE ONLY ORG No.: 9140 Account No.: 7295 Requisition No.: 1401500024 (04/2015) G:\PU13LIC\C0NTRACT5&0aRA0S\C\P-15-175-C AGREEMENT.DDC PROCUREMENT AGREEMENT NUMBER: P-15-175-C Attachment Page 1 of 1 Hudson Henderson & Company, LLP May 27, 2015 ATTACHMENT ;4" SERVICES 2015 2016 2017 1. Prepare Annual Financial Statements for 33 $15,180 $15,180 $15,180 Special Districts 2. Prepare SCO Annual Report $ 6,270 $ 6,270 $ 6,270 TOTAL $21,450 $21,450 $21,450 G:\PLBLIC\CWTRACrS&EXTRACTS\C\P-15-175-C AGREDWXF.DDC PROCUREMENT AGREEMENT NUMBER: P-15-175-C Hudson Henderson & Company, LLP May 27, 2015 Contractor's Response to Request for Proposal No. 946-5324 G:\PUBLIC\C9MRAC7S&EXTRACTS\C\P-15-175-C AGREE ENT.DDC REQUEST FOR PROPOSAL NUMBER: 946-5324 AUDITS AND ANNUAL FINANCIAL TRANSACTION REPORTS m SPECIAL DISTRICTS, ETC. Issue Date: January 9, 2015 Closing Date: FE13RUARY 135 2015 Proposal will be considered LATE when the official Purchasing time clock reads 2:00 P.M. Questions regarding this RFP should be directed to: Shannon W. Kirby, phone (559) 600-7116, e-mail sklrby0)co.fresno.ca.us. Check County of Fresno Purchasing's Open Solicitations website at https://www2.co.fresno.ca.us/0440/Bids/BidsHome.aspx for RFP documents and changes. Please submit all Proposals to: County of Fresno-Purchasing 4525 E. Hamilton Avenue, 2"d Floor Fresno,CA 93702-4599 BIDDER TO COMPLETE UNDERSIGNED AGREES TO FURNISH THE COMMODITY OR SERVICE STIPULATED IN THE ATTACHED PROPOSAL SCHEDULE AT THE PRICES AND TERMS STATED,SUBJECT TO THE"COUNTY OF FRESNO PURCHASING STANDARD INSTRUCTIONS AND CONDITIONS FOR REQUEST FOR PROPOSALS(RFP'S)`ATTACHED. HUDSON HENDERSON & COMPANY, LLP COMPANY 55 SHAW AVE., SUITE 101 ADDRESS CLOVIS CA 93612 CITY STATE ZIP CODE (559) 322-4400 (559) 322-4401 BHENOERSON@HHCCPAS.COH TELEPHONE NUMBER ACSIMI LE NUMBER E-MAIL ADDRESS SIGNED BY BRIAN HENDERSON PARTNER PRINT NAME TITLE Po-040 tavlsy NUMBER:COUNTY OF FRESNO ADDENDUM O (1 ) RFC 9 32 AUDIT AND ANNUAL FINANCEAL TRANSACTION SPORT m SPECIAL DISTRICTS9 ETC. .January 16, 2015 PURCHAStNG USE ssj G:IPUBUCIRFPIFY 2D144M946-5324 AUDIT AND ANNUAL FINANCIAL TRANSACTION REPORTS-SPECIAL DISTRICTS, ETC194"324ADD 1.DOC IMPORTANT: SUBMIT PROPOSAL IN SEALED PACKAGE WITH PROPOSAL NUMBER,CLOSING DATE AND BUYER'S NAME MARKED CLEARLY ON THE OUTSIDE TO: COUNTY OF FRESNO,Purchasing 4525 EAST HAMILTON AVENUE,2^d Floor FRESNO,CA 937024599 LOSING DATE OF PROPOSAL WILL 13E AT 2e®® P.M., ON FEBRUARY 13, PROPOSALS WILL BE CONSIDERED LATE WHEN THE OFFICIAL PURCHASING TIME CLOCK READS 2:00 P.M. All proposal information will be available for review after contract award. Clarification of specifications is to be directed to: Shannon W. Kirby, phone(559)600-7116, e-mail skirby@co.fresno.ca.us. NOTE THE FOLLOWING ADDITIONS, DELETIONS AND/OR CHANGES TO THE REQUIREMENTS OF REQUEST FOR PROPOSAL NUMBER:946-5324 AND INCLUDE THEM IN YOUR RESPONSE. PLEASE SIGN AND RETURN THIS ADDENDUM WITH YOUR PROPOSAL. ➢ Change title of Request for Proposal: Prepare Annual Financial Statements and Annual Financial Transaction Reports of 33 Special Districts ACKNOWLEDGMENT OF ADDENDUM NUMBER ONE (1L TO REP 946-5324 COMPANY NAME: HUDSON HENDERSON & COMPANY, LLP (PRINT) SIGNATURE: NAME &TITLE: BRIAN HENDERSON, PARTNER (PRINT) G:IPUBLICIRFPIFY 2014-151946-5324 AUDIT AND ANNUAL FINANCIAL TRANSACTION REPORTS-SPECIAL DISTRICTS, (4111) ETM946-5324 ADD 1.00C ""OUNTY OF FRESNO ADDENDUM ® TWO ( ) PREPARE ANNUAL FINANCIAL STATEMENTS AND ANNUAL FINANCIAL TRANSACTION REPORTS OF 3 SPECIAL DISTRICTS February 2, 2015 PURCMIM USE G:IPUBLICIRFRFY 2014461046-5324 AUDIT AND ANNUAL FINANCIAL ssj TRANSACTION REPORTS-SPECIAL DISTRICTS,ETCS46-5324 ADD 2.DOC IMPORTANT: SUBMIT PROPOSAL IN SEALED PACKAGE WITH PROPOSAL NUMBER,CLOSING DATE AND BUYER'S NAME MARKED CLEARLY ON THE OUTSIDE TO: COUNTY OF FRESNO,Purchasing 4525 EAST HAMILTON AVENUE,2n'Floor FRESNO,CA 93702-4599 LOEIAIG DATE OF PROPOSAL WILL 13 E AT 2000 P.m., ®WI FEBRUARY 139 2015. PROPOSALS WILL BE CONSIDERED LATE WHEN THE OFFICIAL PURCHASING TIME CLOCK READS 2:00 P.M. All proposal information will be available for review after contract award. Clarification of specifications is to be directed to: Shannon W. Kirby, phone(559)600-7116, e-mail skirb 9co.fresno.ca.us. NOTE THE ATTACHED ADDITIONS, DELETIONS AND/OR CHANGES TO THE REQUIREMENTS OF REQUEST FOR PROPOSAL NUMBER: 946-5324 AND INCLUDE THEM IN YOUR RESPONSE. PLEASE SIGN AND RETURN THIS ADDENDUM WITH YOUR PROPOSAL. ACKNOWLEDGMENT OF ADDENDUM NUMBER TWO (2)TO REP 946-5324 COMPANY NAME: HUDSON HENDERSON & COMPANY, LLP (PRINT) SIGNATURE: NAME &TITLE: BRIAN HENDERSON, PARTNER (PRINT) G:IPUBLICIRFP\FY 2014-15\946-5324 AUDIT AND ANNUAL FINANCIAL TRANSACTION REPORTS-SPECIAL DISTRICTS, (4/11) ETC19465324 ADD 2.DDC NUMBER:0"OUNTY OF FRESNO 11160 ADDENDUM THREE O RFP NUMBER: 94"34 PREPARE ANNUAL FI A IAL STATEMENT AND ANNUALFINANCIAL TRANSACTION REPORTS OF 33 SPECIAL DISTRICTS February 11, 2015 PURMWIGUSE G:IPUBUC\RFPT-Y2014-151946-5324 AUDIT AND ANNUAL SSJ FINANCIAL TRANSACTION REPORTS-SPECIAL DISTRICTS, IMPORTANT: SUBMIT PROPOSAL IN SEALED PACKAGE WITH PROPOSAL NUMBER,CLOSING DATE AND BUYER'S NAME MARKED CLEARLY ON THE OUTSIDE TO: COUNTY OF FRESNO,Purchasing 4525 EAST HAMILTON AVENUE,2rd Floor FRESNO,CA 93702-4599 LOSING DATE OF PROPOSAL WILL 13E AT 2:00 P.m.9 ON FEBRUARY 26, 20150 PROPOSALS WILL BE CONSIDERED LATE WHEN THE OFFICIAL PURCHASING TIME CLOCK READS 2:00 P.M. All proposal information will be available for review after contract award. Clarification of specifications is to be directed to: Shannon W. Kirby, phone (559)600-7116, e-mail skirby@co.fresno.cams. NOTE THE FOLLOWING ADDITIONS, DELETIONS AND/OR CHANGES TO THE REQUIREMENTS OF REQUEST FOR PROPOSAL NUMBER: 946-5324 AND INCLUDE THEM IN YOUR RESPONSE. PLEASE SIGN AND RETURN THIS ADDENDUM WITH YOUR PROPOSAL. ➢ Change and extend the closing date of this RFP to February 26, 2015 at 2:00 P.M. v Change answer to Question 18 on Addendum Two(2)to: Q18.The annual financial statements to include footnote disclosures? A18. Yes. Notes to the Financial Statements(Footnote Disclosures) are a required component of the Financial Statements_ ACKNOWLEDGMENT OF ADDENDUM NUMBER THREE (3) TO RFP COMPANY NAME: HUDSON HENDERSON & COMPANY, LLP (PRINT) SIGNATURE: Gz�r���------- NAME&TITLE: BRIAN HENDERSON, PARTNER (PRINT) G:IPUBLIMRFMFY 2014-15A946-5324 AUDIT AND ANNUAL FINANCIAL TRANSACTION REPORTS-SPECIAL DISTRICTS. (4111) ETC1946-5324 ADD 3.DOC Original Proposal To: co�,r . To Perform: Prepare Annual Financial Statements and Annual Financial Transaction Reports of 33 Special Districts For The Fiscal Year (Ending 3une 30, 2015 With An Option for Two Additional Years February 13, 2015 Submitted by: Contact: HUDSON HENDERSON & Brian Henderson, CPA COMPANY, LLP Partner 55 Shaw Ave., Phone: (559) 322-4400 Suite 101 Fax: (559) 322-4401 Clovis, CA 93612 bhenderson()hhccoas.com www.hhccpas.com HUDSON FIENDERSON & ComPANY, LLP Certi ►ed Public Accountants CO TABLE OF CONTENTS PM CoverLetter........................................................................................................ 1 Conflict of Interest Statement............................................................................... 2 Certification- Disclosure- Criminal History & Civil Actions.......................................... 3 References ......................................................................................................... 3 Participation........................................................................................................ 4 Exceptions.......................................................................................................... 4 VendorCompany Data ......................................................................................... 5 Scopeof Work..................................................................................................... 8 CostProposal...................................................................................................... 10 CheckList......................................---.................................................................. 12 EXHIBITS I. Resumes................................................................................................. 14 HUDSON HENDERSON &COMPANY,LLP 40 C66fied PVMCAccountants i HUDSON HENDERSON &. ComPANY, LLP Certified Public Accountants Cover Letter February 13, 2015 Hudson Henderson & Company, LLP (HHC) is pleased to have the opportunity to respond to your request for a proposal to prepare annual financial statements and annual financial transaction reports of 33 special districts and to submit its qualifications for the County of Fresno (the County) for the fiscal year ending June 30, 2015, with an option for two additional years. These financials are to be prepared in accordance with generally accepted auditing standards, the standards set forth for financial audits in the General Accounting Office's (GAO) Government Auditing Standards, Governmental Accounting Standard Board(GASB) Pronouncements, and all other applicable federal, state, local or programmatic financial requirements. This proposal will highlight the background of the partners and staff assigned to the engagement, summarize our experience in the governmental special district area, and describe our approach in performing these services. This proposal demonstrates our ability to perform the necessary accounting services requested by the County on a timely basis. We are committed to performing the required work, completing the financials and annual transaction reports prior to the County's published time frames and commit to you that we will perform the work within the time frames required. We believe we are the best qualified to perform the accounting services because our professional staff includes individuals well versed in governmental and special district reporting requirements. We will also be responsive to the needs of the County year round, not just at during financial statement preparation time. We are confident that you will find our firm offers the required expertise, technical knowledge, and business understanding to perform the required services of the County. Our past experience provides us with a thorough understanding of the needs and requirements of the County, as well as the technical knowledge to perform such services in accordance with the accounting and reporting guidelines as published by the various authoritative entities. This proposal is a firm and irrevocable offer for 90 days. I will be the engagement partner assigned to your accounting services. I am an authorized representative of the firm and can be contacted at 55 Shaw Avenue, Suite 101, Clovis, California 93612, or by telephone at (559) 322-4400, and by email at bhenderson(&hhccgas.com. We welcome your inquiries and look forward to further discussions with you. Sincerely, HUD'SON HENDERSON &COMPANY, LLP By: Brian Henderson, CPA Partner 55 Shaw Ave.Suite 101, Clovis,CA 93612 Phone: 559-322-4400 Fax: 559-322-4401 info0hhccaas.com CO U�y� �O f',zt5' CONFLICT OF INTEREST STATEMENT Hudson Henderson & Company, LLP (HHC) is unaware of any potential conflict of interest situations due to individual or organization activities that occur within the County. CERTIFICATION- DISCLOSURE- CRIMINAL HISTORY & CIVIL ACTIONS CERTIFICATION (1)The prospective primary participant certifies to the best of its knowledge and belief,that it.its owners,officers,corporate managers and partners: (a) Are not presently debarred,suspended,proposed for debarment,declared ineligible,or voluntarily excluded by any Federal department or agency; (b) Have not within a three-year period preceding this proposal been convicted of or had a civil judgment rendered against them for commission of fraud or a criminal offense in connection with obtaining,attempting to obtain,or performing a public(Federal,Slate or local)transaction or contract under a public transaction;violation of Federal or State antitrust statutes or commission of embezzlement,theft,forgery,bribery,falsification or destruction of records,making false statements,or receiving stolen property; (c) Have not within a three-year period preceding this applicationtproposal had one or more public transactions(Federal,State or local)terminated for cause or default. (2)Where the prospective primary participant is unable to certify to any of the statements in this certification,such prospective participant shall attach an explanation to this proposal. Signature: /� '_ Dote: < �e February 13,2015 Brian Henderson, Partner Hudson Henderson&Company, LLP (Printed Name&Title) (Name of Agency or Company) 2 v CO(�.y. REFERENCES Located in Clovis, CA, HHC was formed to service a variety of local governments and non- profit entities in the Central Valley, as well as throughout California. Names and phone numbers of current and past clients and other references are provided for your inquiries. We encourage you to contact these individuals to obtain information on the quality of the services provided by the founding Partners. Listed below is a partial listing of that prior and current experience: VEmnnR MUST comptFTF AND RETURN WITH RFQuFs_T FOR PRQpOCAC Firm: Hudson Henderson&Company,LLP REFERENCE LISP' Provide a fist of at least five(5)customers for whom you have recently provided similar services. Be sure to include all requested information. Reference Name: angs minty Becky Czar`Director of Finance Ate: 1400 W.Lacey Blvd. Hanford State: CA Zip: 93230 Phone No.: ( 559 502-3211 Date: Service Prrrided: Audit Preparation of Financial Statements,Single Audit,TDA Audit,First 5 Audit Treasury Overslgbt,AVA Compliance,OES&Insurance Grant audits Reference Name: Fresno County mow: Lawrence Seymour Acct-Fin Div.chief Addrcw. Kali of Records,Room IM 2281 Tulare Street tAy Fresno $late: CA Zq. 93721 Phone No.: ( 559 600-1373 Date: 2012-2014 Service Provided: (audit manager)-CAFR audit,Single Audit,Zoo Authority Audit,Treasury Compliance invurance Grant Audits,OFS Grant Audits RefetMCe Name: City of Modesto C«,yatt: DeAnna Esptao;•a-Principal Accountant Addtem: 1010 Tenth Street,Suite 6113 City. Modesto Slate: CA Zip: 95353 Phone No.: ( 209 ) 577-5384 Dale: 2008-2014 Service Provided: Audit,Single Audit.TDA Audit.Community Facirrty District Audits GANN Limit AVA Compitance Reference Nam: Ponderosa Basin Mutual Water Co. Contact Bob Bartholomew-Vice President Ate: 5623 Parker Drive Cry.. Mariposa :la:e: CA ZIP: 9533E Phone No.: ( 209 ) 742-6572 Date: 2014-2015 Service Provided: Audit preparation of Financial Statements,Tax Return Prep Ecorwrrxc opmen rpomtion Serving Lee Ann Eager President/CC-0 Reference Name: Fresno County contad: Ad&ew: 9D6 N Street,Suite 120 City. Fresno state: CA Zip: 93721 Phone No- (559 ) 476-2500 Date: 2008-2014 Service PmvkL-d: Audit Preparation of Financial Staternerrts,Tax Return Prep 3 CID r'u r•.5' PARTICIPATION PARTICIPATION The County of Fresno is a member of the Central Valley Purchasing Group. This group consists of Fresno,Kern,Kings,and Tulare Counties and all governmental,tax supported agencies within these counties. Whenever possible,these and other tax supported agencies co-op(piggyback)on contracts put in place by one of the other agencies. Any agency choosing to avaii itself of this opportunity,will make purchases in their own name, make payment directly to the contractor,be liable to the contractor and vice versa,per the terms of the original contract,all the white holding the County of Fresno harmless. If awarded this contract,please indicate whether you would extend the same terms and conditions to all tax supported agencies within this group as you are proposing to extend to Fresno County. FYes we will extend contract terms and conditions to all qualified agencies within the Central Valley Purchasing Group and other lax supported agencies. ❑No,we will not extend contract terms to any agency other than the County of Fresno. (Authorized Sipalure) Brian Henderson,Partner Title EXCEPTIONS HHC responses to the exceptions as follows: A. Exceptions to General Conditions- No Exceptions Noted. B. Exceptions to General Requirements- No Exceptions Noted. C. Exceptions to Specific Terms and Conditions - No Exceptions Noted. D. Exceptions to Scope of Work- No Exceptions Noted. E. Exceptions to Proposal Content Requirements- No Exceptions Noted. F. Exceptions to any part of this RFP- No Exceptions Noted. 4 coU� VENDOR COMPANY DATA Hudson Henderson & Company, LLP (HHC) was founded by Mr. Kip Hudson and Mr. Brian Henderson to bring together their extensive knowledge, broad client background, and expertise in public accounting services. Both founding partners gained their experience working in large Central Valley Regional accounting firms and bring to the table over 15 years of combined experience. Their main purpose was to create a public accounting firm that is focused on bringing the quality and depth of knowledge of a large accounting firm combined with the personal relationships and attention that a smaller local firm can.provide. Ultimately, the focus is to enhance the relationship and service provided to their clients. While the name on the letterhead is newer, the experience and knowledge of the partners who will be performing your accounting services are anything but new, and have the expertise to complete your accounting services in an exceptional and efficient manner. HHC is a full service public accounting firm providing assurance, tax and bookkeeping services. While both partners have a depth of assurance and audit experience in various industries, HNC is working on specializing and focusing on governmental and non-profit auditing and accounting services. HHC is particularly specialized in providing assurance and accounting services to special districts and local governmental agencies. HHC has a vast level of experience, knowledge and history of performing governmental audits and providing governmental accounting services in accordance with auditing standards generally accepted in the United States of America, governmental auditing standards, as well as experience in performing audits in accordance with the Single Audit Act Amendments of 1996 and OMB Circular A-133. We are also current members of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. Prior to founding HHC, Mr. Henderson was a senior manager with Brown Armstrong Accountancy Corporation, where he headed their Fresno office. Mr. Henderson was the lead auditor on several large governmental and non-profit entities, which were previously listed in the reference list section. Our overall approach is simple, and follows the core values of our firm. We want to be efficient in our procedures and time, to eliminate redundancy and to ease the process and completion of the accounting services for both our people, and mostly for our clients. We put great effort and time into planning and preparing for the accounting services. We look for ways to efficiently perform the accounting services and we follow our risk based planning approach to properly perform the accounting service, without performing excess or non-useful testing. As part of our accounting services line of work, we look for ways to improve your process and procedures, so that we can consult with our clients and help them become more efficient and effective in their methods as well. Our accounting services are primarily performed by the partners of the firm. Using their experience and knowledge gained over the years, there is no on-the-job training of new staff by the client while performing your services. Some firms claim to have "hands on" partners, but often after the first year, you will never see the Partner, unless it is a contract year. Not here at HHC. We pride ourselves on the fact that a partner will be onsite and personally responsible for completing the work. This not only improves our services product and gains efficiency with time, but allows our clients to get direct access to the partner to easily take care of any situations and/or questions that arise during the accounting services. 5 One of our core values is accountability. We take this very seriously, and when deadlines are set, we make sure they are met. Without the satisfaction of our clients, we would not be in business today. This is one of the major keys to our success, and that is meeting the expectations and deadlines of our clients. For the County of Fresno in preparing the annual financial statements and annual transaction reports for 33 special districts, that means completing a quality complete set of financial statements in accordance with governmental accounting standards, from which will be audited by the County auditor. These financials need to be completed in a timely manner, to assist the County in completing their overall CAFR audit in a timely and cost efficient fashion. This is to lead ultimately to completing the CAFR in early November; to ensure no pressure of completing the CAFR. and running up against the deadline come the holidays in late December. We are also aware of the SCO deadline that must be met for each of those reports, and will ensure those are met without exception. PERSONNEL HHC has policies and procedures to ensure it hires only qualified people, that it properly supervises them and provides professional training, that it advances them to responsibilities they are capable of handling, and that it provides them with necessary technical resources. Engagement Partner: The Engagement Partner will be Mr. Brian Henderson, CPA. Mr. Henderson has over eight (8) years of governmental audit and accounting experience and he is one of the co-founding Partners of HHC. Brian obtained the vast majority of his governmental audit experience working as a senior audit manager at Brown Armstrong Accountancy Corporation, the largest CPA firm in Bakersfield, CA. He will be responsible for the conduct of fieldwork and the examination and review of the workpapers. He will be charged with the responsibility of keeping the client informed as to the status of the services. Mr. Henderson is licensed as a CPA in the State of California and his CPA license number is 104495. Engagement Co-Partner: The Engagement Co-Partner will be Mr. Kip Hudson, CPA. Mr. Hudson has over seven (7) years of audit and accounting experience and he is also one of the co-founding Partners of HHC. Prior to founding HHC, Kip gained his audit and accounting background working at Baker Peterson & Franklin, the largest accounting firm in Fresno, CA. He will share the responsibility for the conduct of fieldwork and the examination and review of the workpapers. He will also be assisting Mr. Henderson in completing the accounting services throughout the engagement. Mr. Hudson is licensed as a CPA in the State of California and his CPA license number is 112668. Engagement Supervisor: Mrs. Susan Henderson has over 8 years of audit experience and will be the engagement supervisor. Mrs. Henderson is a supervisor at HHC. She started her career with Deloitte, one of the Big 4 international accounting firms, prior to moving into a career split between public accounting and being an accounting professor at Fresno State University. She has been an accounting instructor with the University for over 5 years, in which she has been the sole accounting professor for the governmental and non-profit accounting classes for the past 2 years. She is licensed as a CPA in the State of California. Her CPA license number is 106537. Exhibit I of this proposal contains resumes for these team leaders detailing their government and nonprofit auditing and accounting experience, continuing education, and membership in professional organizations relevant to the performance of your accounting services. Our firm policy is to maintain staffing continuity for all accounting services. In the unlikely event that key team members must be replaced, we will only do so with your permission. Any staffing 6 replacements during the term of the agreement will have the same or better qualifications and experience of the staff which they replace. The quality of the staff over the term of the agreement will be assured because of our participation in excellent governmental and accounting continuing education classes, and our unexcelled on the job training. All members of HHC are very familiar with the stringent quality control standards established by the AICPA and GASB. Continuing Professional Education HHC is committed to quality training and technical proficiency. With such a large segment of the practice dedicated to attestation services, including financial and compliance audits, professional training and education in standards and reguiations applicable to governmental financial reporting are of the utmost importance. Firm standards meet or exceed professional and governmental standards of training and involve professional staff receiving at least forty hours of professional continuing education each year. This emphasis on continuing education is served in several ways. During the year, the professional staff attend various educational sessions sponsored by the AICPA and California State Society of CPAs, as considered appropriate for the level and need of the individual. These classes include, among others: oGovernmental Financial Reporting a Single Audit. Standards and Practices, a Governmental Auditing &Accounting •Yellow Book: Government Auditing Update. Standards. a Governmental Accounting Principles. o Financial Accounting Standards: . Comprehensive Review of Generally Comprehensive Review. Accepted Auditing Standards RELEVANT EXPERIENCE We are committed to providing appropriate and related experience, personal involvement, and a broad business perspective to produce a quality end product within the time frames required. The Firm aims to provide financial and compliance auditing and accounting services to governmental agencies throughout the Central Valley and throughout California. We are a governmental agency accounting and auditing firm that aims to specialize In special districts, and our professionals have been performing these services for many years. As a result, our Partners have performed financial and compliance audits and provided accounting on most, if not all, types of governmental agencies and operations including: o Cities e Child Care Operations a Counties o Joint Power Authorities o Redevelopment Agencies a Investment Activities Financing Authorities e Landfills e Electrical Utilities a Enterprise Funds o Special Districts o Airports o Water Districts o Transportation Operations Pension Plans a Federal and State Grants No contracts have been terminated with HHC before completion ever. Currently there are no lawsuits or legal actions pending or have been resolved ever. We have never had a payment problem with the County of Fresno. 7 LwLA SCOPE OF WORK We believe that the real value of our accounting services lies in what level service we can provide, the depth of experience of the team actually performing the procedures, that being primarily the partners, and other services we can provide while performing the services outlined. No sub-consultants or outside services will be used. Other services include: - To offer substantive observations and recommendations relating to accounting and operating control policies and procedures. - To identify areas for efficiencies and activities for cost reduction opportunities. - To perform the accounting services in an efficient and effective manner and minimize the impact and disruption to the daily office workload that already exists. - To be available year-round to offer assistance and advice in the running of the County 33 Special Districts and implementation of new accounting standards. The engagement will be conducted within the framework of the Firm's quality control program which Includes the use of careful planning, use of computerized accounting software and objective review procedures. On-site staff will use firm supplied portable computers, printers and scanners. We will conduct the necessary steps to perform: - Planning of the engagement, including initial review of the special districts and the accounting and financial reporting environment. - 'Determination of the degree of compliance with laws, regulations, grants, provisions, and County approved policies. - Completing the drafting of the annual financial statements in accordance with GASB, including full financials with footnotes and any required RSI and issue compliance reports for all 33 special districts. - Completing and submitting the annual transaction reports to the SCO. The accounting services approach will consist of four phases: - Initial Planning & Kickoff Meeting (To be completed in June) - Interim Review of TB & Financial Statement Evaluation (July/Aug) - Issuance of Annual Financial Statements (September 15) - Submission of SCO reports (September 30) Hours by Proposed Se ments Supervisory Segment Partner Staff Clerical Total Hours Planning 12 4 - 16 Interim Review 24 8 - 32 FS Reports 76 27 13 116 SCO Reports 45 16 9 70 Total Hours 157 55 22 234 Planning, Understanding and Communication We will begin the planning of the services upon notification of award of the contract. Based on our previous audit and accounting experience, and our knowledge of how governments and special districts work, we will obtain an insight to the specific concerns and sensitivities of the County. Our understanding is updated continuously through our year-round contact and communication efforts. We will agree on common objectives and expectations with HUDSON HENDERSON &COMPANY, LLP N 0 Certified PubticACcvuntonts 8 coVy management before accounting preparation work begins and, throughout the service, will meet regularly with management to discuss issues and to gather feedback. Tasks to be accomplished during this phase include: - Conference with management to discuss the scope of the accounting services, availability of your staff, scheduling, and coordination of our efforts with your efforts to produce the required financial reports. (Initial kick-off meeting) - Conferences with all personnel involved in the engagement to discuss the scope and timing of the engagement, and anticipated areas of accounting service emphasis. (Initial kick-off meeting) Interim Review We will review the initial trial balances and records of the 33 special districts, to try and identify any areas that may need additional attention. We will work with management and staff to try and identify any missing figures and/or adjustments required to be in compliance with governmental accounting principles and governmental reporting requirements. Adjusting Journal Entries (continuous throughout engagement) We will discuss and explain proposed adjusting entries with the County's designated Flnance personnel prior to recording to ensure all facts are obtained and agreed upon prior to moving forward with the adjustment.Adjusting entries will be provided in a format showing the lowest level of posting detail needed for data entry on the County's general ledger system. Financial Statement Preparation The firm maintains a variety of software packages to be used during the accounting service and in the financial statement compilation process, which include MS Office (Word, Excel, etc.), Prosystem Fx Engagement, PPC Checkpoint and Checkpoint Tools, and SMART e- practice aids toot. We also have the ability to run reports using IDEA(data analysis software), when needed. Our accounting software enables us to link your trial balance to the financial statements, for efficient financial statement compilation. It also allows us to easily create analytical reports (e.g. year to year comparisons, budget to actual comparisons, trend analysis, ratio analysis, etc.) to identify any potential issues to be resolved during our analysis. Our research tools are always kept up to date to ensure compliance with accounting and auditing standards, and are also a resource for us to provide guidance to our clients or research any complex accounting transactions. We are a paperless firm, which we believe greatly assists us in performing accounting services efficiently and effectively. SCO Report Preparation We will utilize the reporting and submitting software as issued by the State of California to prepare all 33 special district annual financial transactions reports. We will ensure they are matched with the financial date of each special district, and ensure proper electronic submission is completed, with ample time for review by the County, prior to the submission deadline. HUD50N HENDERSON &COMPANY, LLP H 0 Cerdfred PubUcArrountants 9 c SCHEDULE The firm understands the importance of meeting deadlines and issuing timely reports. We fully understand that the timeliness of our services must be achieved at all time, and estimate the following schedule is necessary to meet the deadlines for issuance: - Initial kick-off meeting: o June, 2015 - Planning (in-office): o June/July, 2015 - Onsite Fieldwork: Interim Review: o July/August 2015 (2 days) - Special District Annual Financial Draft Reports Issued: o September 1, 2015 - Special District Annual Financial Final Reports Issued: o September 15, 2015 - SCO Annual Report Submitted: o September 30, 2015 COST PROPOSAL The fees for our services for the fiscal year ending June 30, 2015, with an option to extend for two additional years is as follows: APPENDIX A PART 2 Service 2015 2016 2017 Annual Financial Statement Prep $15,180 $ 15,180 $15,180 SCO Annual Report Prep 6,270 6,270 6,270 Total _ $21,450 $ 21,450 $21,450 HUDSON HENDERSON&COMPANY,LLP 40 Certified PublicAccountunts 10 ar '� i gat STAFF-HOUR ALLOCATION The following table will list all project tasks, with proposed staff, to detail out the hours and fee for each, plus project-related expenses. APPENDIX A PART 1&3 ANNUAL FINANCIAL STATEMENT PREPARATION COF CSA FINANCIAL STATEMENTS Standard COF CSA Quoted Level of Personnel Rate Rate Hours Amoun 1 Partners $140 $110 112 $12,320 2 Supervisory Staff $110 $60 39 $2,340 3 Clerical $50 $40 13 $520 Estimated Out of Pocket Expense $0 Total Hours 164 Financial Statement Preparation Proposal Price $15,180 SCO ANNUAL REPORT PREPARATION COF CSA Annual Report Preparation Standard COF CSA Quoted Level of Personnel Rate Rate Hours Amount 1 Partners $140 $110 45 $4,950 2 Supervisory Staff $110 $60 16 $960 3 Clerical $50 $40 9 $360 Estimated Out of Pocket Expense $0 Total Hours 70 SCO Annual Report Preparation Proposal Price $6,270 TOTAL HOURS 234 HUDSON HENDERSON &COMPANY, LLP 40 Cert!fted PublicAccountants 11 r- . CHECKLIST Proposal No. 946-5324 Page 26 CHECK LISP' This Checklist is provided to assist vendors in the preparation of their RFP response. Included in this list,are important requirements and is the responsibility of the bidder to submit with the RFP package In order to make the RFP compliant. Because this checklist is just a guideline, the bidder must read and comply with the RFP in its entirety_ check off each of the roww rig_ 1. x The Request for Proposal(RFP)has been signed and completed. 2. x Addenda,if any,have been completed,signed and included in the bid package. 3. x One(1)original plus five(5)copies of the RFP have been provided and two(2) CDs of the RFP have been provided. 4_ x The completed Criminal History Disclosure Form as provided with this RFP. 5. x The completed Participation Form as provided with this RFP. 6. x The completed Reference Ust as provided with this RFP. 7. x Indicate ail of bidder exceptions to the County's requirements,conditions and specifications as stated within this RFP. S. x The Completed Appendix A-Parts 1,2 8 3. 9. x Lastiy,on the LOWER LEFT HAND CORNER of the sealed envelope,box,etc. transmitting your bid include the following information: rCountyofFm-snoRFPNo. 946.5324 Date: February 13,2015 "rime: 2:00P.M. dity or Service: Audits and Annual Financial Transaction Reports-SUscial Districts.Eta Return Checklist with your RFP response. CONCLUSION A professional accounting services relationship with the County of Fresno will be of great value to our Firm, and we are excited and welcome the opportunity to develop a long-term relationship with the County. We are committed to providing excellent service, advisory i value-added benefits to the County, and producing a timely quality end-product. We would like to express our appreciation to the County for allowing us the opportunity to submit a proposal for our services. We are available at any time to discuss our proposal with you. Thank you for allowing us to present our Firm to you. HUDSON HENDE•RSON &COMPANY.LLP 040 Certified PubUcAccountants 12 eot,,y3 EXHIBITS HUDSON HENDERSON&COMPANY,LLP Cetlified PubUcAcrvunlants 13 EXHIBIT I RESUMES Brian Henderson, CPA — Engagement Partner Kip Hudson, CPA — Engagement Co-Partner Susan Henderson, CPA, MSA — Engagement Supervisor HUDSON HENDERSON &COMPANY,UP CeW ied PubGcAccountants 14 Professional Resume Brian Henderson, CPA HUDSON HENDERSON Engagement Partner & COMPANY, LLP Certified Public Accountants Academic Background: Califomla State University Fresno Bachelor of Science in Business Administration, Option in Accountancy Professional Experience: (partial listing) Counties: Special Districts: Cities: County of Fresno Pixley Public Utility District City of Visalia County of Stanislaus Fresno Metropoiitan Flood City of Mendota County of Tulare Control District City of Modesto County of Kings Santa Clara Valley Water District City of Pasadena First 5 Commissions: School Districts: Non-Profits: County of Kings Visalia USD EDC- Fresno County of Merced Fresno USD EDC- Kings County County of Kern Davis Joint USD Rose Bowl Operating County of Stanislaus San Leandro USD Company Pasadena Center Financial Institutions: Retirement Systems: Operating Company Mission Bank Fresno County Mission National Bank City of Fresno Transits: Premier Valley Bank Fresno Metro MPP Kings County COG Tulare County City of Modesto Business: Marin County City of Hanford Makoil Inc. Fresno Irrigation District MPP City of Corcoran Orchard Petroleum Inc. Hunter Edison Oil Dev. C�AOB: Joint Power Auth: ESK Limited &Subs. Ireland Inc. Tuolumne River Spiral Technology Searchlight Minerals Modesto Regional Fire Professional Assocratiogs: American Institute of Certified Public Accountants California Society of Certified Public Accountants Recent Continuing Education: Current on Govemmental CPE Credits Governmental Accounting &Auditing Update SEC & Financial Reporting, USC, 2009, 2011, 2012 GASB Update, 2011-2014 Auditing in the Small Business Environment, 2011, 2013 FASB Review & Update, 2011, 2013,2014 HUDSON HENDERSON &COMPANY, LLP 40 Certified PublicAcrountants 15 Professional Resume Kip Hudson, CPA HUDSON HENDERSON Engagement Co-Partner & COMPANY, LLP Certified Public Accountants Academic Background: California State University Fresno Bachelor of Science in Business Administration, Option in Accountancy Professional Experience: (partial listing) Business: Special Districts: Betts Spring Company Lyons Magnus, Inc. Henry Miller Reclamation Brattalid, Inc. Morison Cogen, LLP District #2131 Britz-Simplot Nikkei Iron Works Corporation Fresno Metropolitan Flood Eriksson, LLC Northland Process Piping, Inc. Control District Coastal Green Vegetable Paper Pulp &Film, Inc. Farmers Water District Company, LLC T.G. Schrreiser Co., Inc. Coelho Meat Company, Inc. Schultz Ranch, Inc. Tribal Governments: Central Valley Meat SupHerb Fartm Table Mountain Rancheria Company, Inc. Sandridge Partners Del Rey Farms SunnyGem, LLC Non-Profits: Joseph Gallo Fames Ultra Gro, LLC Fresno Metropolitan Hams Woolf California Vucovich, Inc. Museum Almonds San Luis Canal Company Hope Now For Youth Ag One Foundation Professional Associations: American Institute of Certified Public Accountants California Society of Certified Public Accountants Recent Continuing Education: Current on Governmental CPE Credits AuditWatch 4, 4.5 and 5 Auditing &Assurance Update Spidell Tax Update Yellow Book 2013 FASB Review &Update Accounting and Auditing with Excel Advanced Audit Standards Workshop: Understanding Risk Assessment HUDSON HENDERSON &COMPANY, LLP I;t Certified PublkAccountunts 16 Professional Resume Susan Henderson, CPA, MSA HUDSON HENDERSON Engagement Supervisor & COMPANY, LLP Certified Public Accountants Academic Background. California State University Fresno Bachelor of Science in Business Administration, Option in Accountancy Masters in Accountancy Professional Experience: (partial listing) Audit Experience PCAOB: Special Districts: Indian Ganina: Diamond Foods Inc. Coalinga-Huron Recreational District Chukchansi Gold Coalinga-Huron Cemetery District Business: Coalinga-Huron Library District California Dairies Coalinga-Huron Water District Ruiz Foods Inc. Sunmaid Raisins Gallo Research Lecturer Experience California State University Fresno Classes: Financial Accounting Principles &Systems Accounting Information System Accounting for Governmental & Non-Profit Organizations Intermediate Accounting I Intermediate Accounting II Professional Associations: Califomia Faculty Association Califomia Society of Certified Public Accountants Recent Continuing Education: Current on Governmental CPE Credits Governmental Accounting &Auditing Update Foundations in Governmental Accounting Governmental Accounting & Reporting Federal Tax Update CA State Tax Update Intemal Control & Fraud Detection HUDSON HENDERSON &COMPANY, LLP Ceriied PublicAccountants 17 UNTO OF FRESNO REQUEST FOR. PROPOSAL NUMBER: 946-5324 AUDITS AND ANNUAL FINANCIAL TRANSACTION REPORTS - SPECIAL. DISTRICTS, ETC. a-o Issue Date: January 9, 2015 Closing Date.- FEBRUARY 135 2015 Proposal will be considered LATE when the official Purchasing time clock reads 2:00 P.M. Questions regarding this RFP should be directed to: Shannon W. Kirby, phone (559) 600-7116, e-mail ski rby co.fresno.ca.us. Check County of Fresno Purchasing's Open Solicitations website at https:llwww2.co.fresno.ca.us/0440/Bids/BidsHome.aspx for RFP documents and changes. Please submit all Proposals to: County of Fresno-Purchasing 4525 E. Hamilton Avenue,2nd Floor Fresno,CA 93702-4599 BIDDER TO COMPLETE UNDERSIGNED AGREES TO FURNISH THE COMMODITY OR SERVICE STIPULATED IN THE ATTACHED PROPOSAL SCHEDULE AT THE PRICES AND TERMS STATED,SUBJECT TO THE"COUNTY OF FRESNO PURCHASING STANDARD INSTRUCTIONS AND CONDITIONS FOR REQUEST FOR PROPOSALS(RFP'S)°ATTACHED. HUDSON HENDERSON & COMPANY, LLP COMPANY 55 SHAW AVE., SUITE 101 ADDRESS CLOVIS CA 93612 CITY STATE ZIP CODE (559) 322-4400 (559) 322-4401 BHENDERSON@HHCCPAS.COH TELEPHONE NUMBER -FACSIMILE NUMBER E-MAIL ADDRESS SIGNED BY BRIAN HENDERSON PARTNER PRINT NAME TITLE uwuNTY OF FRESNO ADDENDUM ER® ONE (1 ) RFP NUMBER-. 4 -5324 AUDIT AND ANNUAL FINANCIAL TRANSACTION REPORTS o SPECIAL DISTRICTS, ETC. January 16, 2015 PURCHASING USE ssi G:IPUBLIC1RFPTY 2014-151946-5324 AUDIT AND ANNUAL FINANCIAL TRANSACTION REPORTS-SPECIAL DISTRICTS, ETC194M324 ADD 1.DOC IMPORTANT: SUBMIT PROPOSAL IN SEALED PACKAGE WITH PROPOSAL NUMBER,CLOSING DATE AND BUYER'S NAME MARKED CLEARLY ON THE OUTSIDE TO: COUNTY OF FRESNO,Purchasing 4525 EAST HAMILTON AVENUE,2r9 Floor FRESNO,CA 937024599 I.OS1@dda DATE OF PROPOSAL MILL im A''I 2e00 P m.9 OtR9 FEBRUARY I PROPOSALS WILL BE CONSIDERED LATE WHEN THE OFFICIAL PURCHASING TIME CLOCK READS 2:00 P.M. All proposal information will be available for review after contract award. Clarification of specifications is to be directed to: Shannon W. Kirby, phone(559)600-7116, e-mail skirbypco.fresno.cams. NOTE THE FOLLOWING ADDITIONS, DELETIONS AND/OR CHANGES TO THE REQUIREMENTS OF REQUEST FOR PROPOSAL NUMBER: 946-5324 AND INCLUDE THEM IN YOUR RESPONSE. PLEASE SIGN AND RETURN THIS ADDENDUM WITH YOUR PROPOSAL. D Change title of Request for Proposal: Prepare Annual Financial Statements and Annual Financial Transaction Reports of 33 Special Districts AcK 4OWLE12GMENT OF ADDENDUM NUMBER ONE (1)TO RFP 946-5324 COMPANY NAME: HUDSON HENDERSON & COMPANY, LLP (PRINT) SIGNATURE: ��G ----� NAME&TITLE: BRIAN HENDERSON, PARTNER (PRINT) G:IPUBLICIRFPTY 2014-151946-5324 AUDIT AND ANNUAL FINANCIAL TRANSACTION REPORTS-SPECIAL DISTRICTS, (4111) ETCW46-5324 ADD 1.DOC NUMBER:C"OUNTY OF FRESNO ADDENDUM TWO ( ) FP NUMBER: 946-5324 PREPARE ANNUAL FINANCIAL STATEMENTS AND ANNUAL FINANCIAL TRANSACTION REPORTS OF 33 SPECIAL DISTRICTS February 2, 2015 PURCHASING USE G:IPUBLICiRFMFY 2D14-10465324 AUDIT AND ANNUAL FINANCIAL SSj TRANSACTION REPORTS-SPECIAL DISTRICTS,ET0465324 ADD 2.DOC IMPORTANT: SUBMIT PROPOSAL IN SEALED PACKAGE WITH PROPOSAL NUMBER,CLOSING DATE AND BUYER'S NAME MARKED CLEARLY ON THE OUTSIDE TO: COUNTY OF FRESNO,Purchasing 4525 EAST HAMILTON AVENUE,21d Floor FRESNO,CA 93702-4599 LAS1NdM DATE OF PROPOSAL MLL SE AT 2:00 P.m., Oft FE13RUARY I3, PROPOSALS WILL BE CONSIDERED LATE WHEN THE OFFICIAL PURCHASING TIME CLOCK READS 2:00 P.M. All proposal information will be available for review after contract award, Clarification of specifications is to be directed to: Shannon W. Kirby, phone(559) 600-7116, e-mail skirb 0co.fresno.cams. NOTE THE ATTACHED ADDITIONS, DELETIONS AND/OR CHANGES TO THE REQUIREMENTS OF REQUEST FOR PROPOSAL NUMBER: 946.5324 AND INCLUDE THEM IN YOUR RESPONSE. PLEASE SIGN AND RETURN THIS ADDENDUM WITH YOUR PROPOSAL. ACKNOWLEDGMENT OF ADDENDUM NUMBER TWO (21 TO RFP 946-6324 COMPANY NAME: HUDSON HENDERSON & COMPANY, LLP (P RI NT) SIGNATURE: NAME &TITLE: BRIAN HENDERSON, PARTNER (PRINT) G:IPUBLICIRFPIFY 2014-1 M946-5324 AUDIT AND ANNUAL FINANCIAL TRANSACTION REPORTS-SPECIAL DISTRICTS, (4111) ETC\946-5324 ADD 2.DOC %owuNTY OF FRESNO ADDENDUM NUMBERa, THREE ( ) RFP NUMBER® 946-5324 PREPARE ANNUAL FINACIAL STATEMENT AND ANUALFINCIL TRANSACTION REPORTS OF 3 SPECEAL DISTROT PURCHASING USE G:IPUBLICIRFPIFY 2014-151946-5324 AUDIT ANDANNUAL ssj FINANCIAL TRANSACTION REPORTS-SPECIAL DISTRICTS IMPORTANT: SUBMIT PROPOSAL_IN SEALED PACKAGE WITH PROPOSAL NUMBER,CLOSING DATE AND BUYER'S NAME MARKED CLEARLY ON THE OUTSIDE TO: COUNTY OF FRESNO,Purchasing 4525 FAST HAMILTON AVENUE,2n'Floor FRESNO,CA 93702-4599 LOSING DATE OF PROPOSAL WILL BE AT 20®® P.m.9 ON FEBRUARY 26, 2�D�50 PROPOSALS WILL BE CONSIDERED LATE WHEN THE OFFICIAL PURCHASING TIME CLOCK READS 2:00 P.M. All proposal information will be available for review after contract award. Clarification of specifications is to be directed to: Shannon W. Kirby, phone (659)600-7116, e-mail skirby@3co.fresno.cams. NOTE THE FOLLOWING ADDITIONS, DELETIONS ANDIOR CHANGES TO THE REQUIREMENTS OF REQUEST FOR PROPOSAL NUMBER: 946-5324 AND INCLUDE THEM IN YOUR RESPONSE. PLEASE SIGN AND RETURN THIS ADDENDUM WITH YOUR PROPOSAL. ➢ Change and extend the closing date of this RFP to February 26, 2015 at 2:00 P.M. v Change answer to Question 18 on Addendum Two (2)to: Q98.The annual financial statements to include footnote disclosures? A98. Yes. Notes to the Financial Statements (Footnote Disclosures) are a required component of the Financial Statements. ACKNOWLEDGMENT OF ADDENDUM NUMBER THREE(M T4 RFP 946-5324 COMPANY NAME: HUDSON HENDERSON & COMPANY, LLP (PRINT) SIGNATURE: ���.2- ------- NAME &TITLE: BRIAN HENDERSON, PARTNER (PRINT) G:IPUBLICIRFPff 2014-1U946-5324 AUDIT AND ANNUAL FINANCIAL TRANSACTION REPORTS-SPECIAL DISTRICTS, (4/11) ETC1946-5324 ADD 3.DOC Original Proposal To: r, P To Perform: Prepare Annual Financial Statements and Annual Financial 'transaction Reports of 33 Special Districts For The Fiscal Year Ending June 30, 2015 With An Option for Two Additional Years February 13, 2015 Submitted by: Contact: HUDSON HENDERSON & Brian Henderson, CPA COMPANY, LLP Partner 55 Shaw Ave., Phone: (559) 322-4400 Suite 101 Fax: (559) 322-4401 Clovis, CA 93612 bhendersonfthccoas.com www.hhccpas.com ~ Certified Public Accountants ✓y COL�b V TABLE OF CONTENTS Page CoverLetter........................................................................................................ 1 Conflictof Interest Statement............................................................................... 2 Certification- Disclosure- Criminal History &Civil Actions.......................................... 3 References ......................................................................................................... 3 Participation........................................................................................................ 4 Exceptions.......................................................................................................... 4 VendorCompany Data ......................................................................................... 5 Scopeof Work..................................................................................................... 8 CostProposal...................................................................................................... 10 CheckList........................................................................................................... 12 EXHIBITS I. Resumes................................................................................................. 14 HUDSON HEN DERSON &COMPANY,LLP 4- 0 Cerh;Fred PubGcAccountants i HUDSON HENDERSON & ComPANY,ALP Cert fled PubtiCACCOL11? WS Cover Leiter February 13, 2015 Hudson Henderson & Company, LLP (HHC) is pleased to have the opportunity to respond to your request for a proposal to prepare annual financial statements and annual financial transaction reports of 33 special districts and to submit its qualifications for the County of Fresno (the County) for the fiscal year ending June 30, 2015, with an option for two additional years. These financials are to be prepared in accordance with generally accepted auditing standards, the standards set forth for financial audits in the General Accounting Office's (GAO) Government Auditing Standards, Governmental Accounting Standard Board(GASB) Pronouncements, and all other applicable federal, state, local or programmatic financial requirements. This proposal will highlight the background of the partners and staff assigned to the engagement, summarize our experience in the governmental special district area, and describe our approach in performing these services. This proposal demonstrates our ability to perform the necessary accounting services requested by the County on a timely basis. We are committed to performing the required work, completing the financials and annual transaction reports prior to the County's published time frames and commit to you that we will perform the work within the time frames required. We believe we are the best qualified to perform the accounting services because our professional staff includes individuals well versed in governmental and special district reporting requirements. We will also be responsive to the needs of the County year round, not just at during financial statement preparation time. We are confident that you will find our firm offers the required expertise, technical knowledge, and business understanding to perform the required services of the County. Our past experience provides us with a thorough understanding of the needs and requirements of the County, as well as the technical knowledge to perform such services in accordance with the accounting and reporting guidelines as published by the various authoritative entities. This proposal is a firm and irrevocable offer for 90 days. I will be the engagement partner assigned to your accounting services. I am an authorized representative of the firm and can be contacted at 55 Shaw Avenue, Suite 101, Clovis, California 93612, or by telephone at (559) 322-4400, and by email at bhenderson(Q)hhcclas.com. We welcome your inquiries and look forward to further discussions with you. Sincerely, HUDSON HENDER'SON &COMPANY, LLP By. Brian Henderson, CPA Partner 55 Shaw Ave.Suite 101,Clovis,CA 93612 Phone: 559-322-4400 Fax: 559-322-4401 info(fthcccoas.com COUP F~ �'t2Ly' CONFLICT OF INTEREST STAT12MENT Hudson Henderson & Company, LLP (HHC) is unaware of any potential conflict of interest situations due to individual or organization activities that occur within the County. CERTIFICATION- DISCLOSURE- CRIMINAL HISTORY & CIVIL ACTIONS CERTIFICATION (1)The prospective primary participant certifies to the best of its knowledge and belief,that it,its owners,officers,corporate managers and partners: (a) Are not presently debarred,suspended,proposed for debarment,declared ineligible,or voluntarily excluded by any Federal department or agency; (b) Have not within a three-year period preceding this proposal been convicted of or had a civil Judgment rendered against them for commission of fraud or a criminal offense in connection with obtaining,attempting to obtain,or performing a public(Federal,State or local)transaction or contract under a public transaction;violation of Federal or State antitrust statutes or commission of embezzlement,theft,forgery,bribery,falsification or destruction of records,making false statements,or receiving stolen property; (c) Have not within a three-year period preceding this applicaliontproposal had one or more public transactions(Federal,State or local)terminated for cause or default. (2)where the prospective primary participant is unable to certify to any of the statements in this certification,such prospective participant shall attach an explanation to this proposal. Signature: �� ---- Date: February 13, 2015 Brian Henderson, Partner Hudson Henderson&Company, LLP (Printed Name&Title) (Name of Agency or Company) 2 REFERENCES Located in Clovis, CA, HHC was formed to service a variety of local governments and non- profit entities in the Central Valley, as well as throughout California. Names and phone numbers of current and past clients and other references are provided for your inquiries. We encourage you to contact these individuals to obtain information on the quality of the services provided by the founding Partners. Listed below is a partial listing of that prior and current experience: S/ENDQR MAST(UMPt FTF AND RFTFIRN WLTH RFot[FS�T FQR PRnPOrAt Firm: Hudson Henderson&Company,LLD REFERENCE LIST Provide a list of at least five(5)customers for whom you have recently provided similar services. Be sure to include all requested information. Refettme Name: longs minty Contact Becky Cann-Director of Rrancc Add: 1400 W.Lacey Blvd. C44'• Hanford Slate: CA Zp; 93230 Phone No.: ( 559 } 5a2-321 L Date: Service Provided: Audit,Preparation of Finarsd2l Statements,Sh9le Audit,-MA Audit,First 5 Audit Treasury Oversight,AVA Compliance,OES&rnsurance Grant audits Rtfer&we Name' Fresno County Contact: Lawrence Seymour Acct-Fin Div.Chief Address: Hall of Records.Room 105,2201 Tulare Strett Cry. Fmsno Slate: CA Zip: 93721 Phone NO: ( 559 } 600-1373 Date: 2012-2014 Service Provided: (audit manager)-CAM audit,Single Audit,Zoo Authority Audit Treasury Compliance Insurance Grant Audits,OFS Gant Audits Re(ertnm Nark: City of Modesto Contact: DeAnru Espinoza-Principal Accountant Address: 1010 Tenth Street,Suite 6113 City. Modesto State: CA Zip: 95353 Phone No.: ( 209 } 577-5384 Date: 2W8-2014 Service Pmvi&d• Audit,Single Audit TDA Audit,Community Facility District Audits GANN Limit,AVA Comptianct Refeence Name' Ponderosa Basin Mutual Water Co. cortw: Bob Bartholonww-Vice President Addrew. 5623 Parker Drive Calf. Mariposa, Ott a.e: CA .Tip: 95338 Phone No.: ( 209 } 742-6572 Date: 2014-2015 Service Provided: Audit Preparation of Finandal statements,Tax Return Prep Econorrnc Davvlopment Corporation serving Lee Ann Eager PnesldentJCCO Refb-&rce Name: Fresno county Contact: Address: 906 N street.Suite 120 City. Fresno State: CA Zip: 93721 Phone No.: (559 } 476-2500 Date: 2008-2014 Service Provided: Audit Preparation of Fnandal Statements,Tax Return Prep 3 {. cot,'y� PARTICIPATION PARTICIPATION The County of Fresno is a member of the Central Valley Purchasing Group. This group consists of Fresno,Kern,Kings,and Tulare Counties and all governmental,tax supported agencies within these counties. Whenever possible,these and other tax supported agencies co-op(piggyback)on contracts put in place by one of the other agencies. Any agency choosing to avail itself of this opportunity,will make purchases in their own name, make payment directly to the contractor,be liable to the contractor and vice versa,per the terms of the original contract,all the white holding the County of Fresno harmless. If awarded this contract,please indicate whether you would extend the same terms and conditions to all tax supported agencies within this group as you are proposing to extend to Fresno County. Yes,we will extend contract terms and conditions to all qualified agencies within the Central Valley Purchasing Group and other tax supported agencies. ElNo,we will not extend contract terms to any agency other than the County of Fresno. (Authorized 5tgnature) Brian Henderson,Partner Tie EXCEPTIONS HHC responses to the exceptions as follows: A. Exceptions to General Conditions- No Exceptions Noted. B. Exceptions to General Requirements- No Exceptions Noted. C. Exceptions to Specific Terms and Conditions - No Exceptions Noted. D. Exceptions to Scope of Work- No Exceptions Noted. E. Exceptions to Proposal Content Requirements- No Exceptions Noted. F. Exceptions to any part of this RFP- No Exceptions Noted. 4 CO �72T•. VENDOR COMPANY DATA Hudson Henderson & Company, LLP (HHC) was founded by Mr. Kip Hudson and Mr. Brian Henderson to bring together their extensive knowledge, broad client background, and expertise in public accounting services. Both founding partners gained their experience working in large Central Valley Regional accounting firms and bring to the table over 15 years of combined experience. Their main purpose was to create a public accounting firm that is focused on bringing the quality and depth of knowledge of a large accounting firm combined with the personal relationships and attention that a smaller local firm can.provide. Ultimately, the focus is to enhance the relationship and service provided to their clients. While the name on the letterhead is newer; the experience and knowledge of the partners who will be performing your accounting services are anything but new, and have the expertise to complete your accounting services in an exceptional and efficient manner. HHC is a full service public accounting firm providing assurance, tax and bookkeeping services. While both partners have a depth of assurance and audit experience in various industries, HNC is working on specializing and focusing on governmental and non-profit auditing and accounting services. HHC is particularly specialized in providing assurance and accounting services to special districts and local governmental agencies. HHC has a vast level of experience, knowledge and history of performing governmental audits and providing governmental accounting services in accordance with auditing standards generally accepted in the United States of America, governmental auditing standards, as well as experience in performing audits in accordance with the Single Audit Act Amendments of 1996 and OMB Circular A-133. We are also current members of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. Prior to founding HHC, Mr. Henderson was a senior manager with Brown Armstrong Accountancy Corporation, where he headed their Fresno office. Mr. Henderson was the lead auditor on several large governmental and non-profit entities, which were previously listed in the reference list section. Our overall approach is simple, and follows the core values of our firm. We want to be efficient in our procedures and time, to eliminate redundancy and to ease the process and completion of the accounting services for both our people, and mostly for our clients. We put great effort and time into planning and preparing for the accounting services. We look for ways to efficiently perform the accounting services and we follow our risk based planning approach to properly perform the accounting service, without performing excess or non-useful testing. As part of our accounting services line of work, we look for ways to improve your process and procedures, so that we can consult with our clients and help them become more efficient and effective in their methods as well. Our accounting services are primarily performed by the partners of the firm. Using their experience and knowledge gained over the years, there is no on-the-job training of new staff by the client while performing your services. Some firms claim to have"hands on" partners, but often after the first year, you will never see the Partner, unless it is a contract year. Not here at HHC. We pride ourselves on the fact that a partner will be onsite and personally responsible for completing the work. This not only improves our services product and gains efficiency with time, but allows our clients to get direct access to the partner to easily take care of any situations and/or questions that arise during the accounting services. 5 t r ry One of our core values is accountability. We take this very seriously, and when deadlines are set, we make sure they are met. Without the satisfaction of our clients, we would not be in business today. This is one of the major keys to our success, and that is meeting the expectations and deadlines of-our clients. For the County of Fresno in preparing the annual financial statements and annual transaction reports for 33 special districts, that means completing a quality complete set of financial statements in accordance with governmental accounting standards, from which will be audited by the County auditor. These financials need to be completed in a timely-manner, to assist the County in completing their overall CAFR audit in a timely and cost efficient fashion. This is to lead ultimately to completing the CAFR in early November; to ensure no pressure of completing the CAFR. and running up against the deadline come the holidays in late December. We are also aware of the SCO deadline that must be met for each of those reports, and will ensure those are met without exception. PERSONNEL HHC has policies and procedures to ensure it hires only qualified people, that it properly supervises them and provides professional training, that it advances them to responsibilities they are capable of handling, and that it provides them with necessary technical resources. Engagement Partner: The Engagement Partner will be Mr. Brian Henderson, CPA, Mr. Henderson has over eight (8) years of governmental audit and accounting experience and he is one of the co-founding Partners of HHC. Brian obtained the vast majority of his governmental audit experience working as a senior audit manager at Brown Armstrong Accountancy Corporation, the largest CPA firm in Bakersfield, CA. He will be responsible for the conduct of fieldwork and the examination and review of the workpapers. He will be charged with the responsibility of keeping the client informed as to the status of the services. Mr. Henderson is licensed as a CPA in the State of California and his CPA license number is 104495. Engagement Co-Partner: The Engagement Co-Partner will be Mr. Kip Hudson, CPA. Mr. Hudson has over seven (7) years of audit and accounting experience and he is also one of the co-founding Partners of HHC. Prior to founding HHC, Kip gained his audit and accounting background working at Baker Peterson & Franklin, the largest accounting firm in Fresno, CA. He will share the responsibility for the conduct of fieldwork and the examination and review of the workpapers. He will also be assisting Mr. Henderson in completing the accounting services throughout the engagement. Mr. Hudson Is licensed as a CPA in the State of California and his CPA license number is 112668, Engagement Supervisor: Mrs. Susan Henderson has over 8 years of audit experience and will be the engagement supervisor. Mrs. Henderson is a supervisor at HHC. She started her career with Deloitte, one of the Big 4 international accounting firms, prior to moving into a career split between public accounting and being an accounting professor at Fresno State University. She has been an accounting instructor with the University for over 5 years, in which she has been the sole accounting professor for the governmental and non-profit accounting classes for the past 2 years. She is licensed as a CPA in the State of California. Her CPA license number is 106537. Exhibit I of this proposal contains resumes for these team leaders detailing their government and nonprofit auditing and accounting experience, continuing education, and membership in professional organizations relevant to the performance of your accounting services. Our firm policy is to maintain staffing continuity for all accounting services. In the unlikely event that key team members must be replaced, we will only do so with your permission. Any staffing 6 4 coU.�,. replacements during the term of the agreement will have the same or better qualifications and experience of the staff which they replace. The quality of the staff over the term of the agreement will be assured because of our participation in excellent governmental and accounting continuing education classes, and our unexcelled on the job training. All members of HHC are very familiar with the stringent quality control standards established by the AICPA and GASB. Continuing Professional Education HHC'is committed to quality training and technical proficiency. With such a large segment of the practice dedicated to attestation services, including financial and compliance audits, professional training and education in standards and reguiations applicable to governmental financial reporting are of the utmost Importance. Firm standards meet or exceed professional and governmental standards of training and involve professional staff receiving at least forty hours of professional continuing education each year. This emphasis on continuing education is served in several ways. During the year, the professional staff attend various educational sessions sponsored by the AICPA and California State Society of CPAs, as considered appropriate for the level and need of the individual. These classes include, among others: Governmental Financial Reporting a Single Audit. Standards and Practices, a Governmental Auditing &Accounting Yellow Book: Government Auditing Update. Standards. a Governmental Accounting Principles. o Financial Accounting Standards: . Comprehensive Review of Generally Comprehensive Review. Accepted Auditing Standards RELEVANT EXPERIENCE We are committed to providing appropriate and related experience, personal involvement, and a broad business perspective to produce a quality end product within the time frames required. The Firm aims to provide financial and compliance auditing and accounting services to governmental agencies throughout the Central Valley and throughout California. We are a governmental agency accounting and auditing firm that aims to specialize in special districts, and our professionals have been performing these services for many years. As a result, our Partners have performed financial and compliance audits and provided accounting on most,if not all, types of governmental agencies and operations including: o Cities c Child Care Operations a Counties o Joint Power Authorities o Redevelopment Agencies o Investment Activities • Financing Authorities • Landfills o Electrical Utilities o Enterprise Funds o Special Districts o Airports o Water Districts o Transportation Operations a Pension Plans o Federal and State Grants No contracts have been terminated with HHC before completion ever. Currently there are no lawsuits or legal actions pending or have been resolved ever. We have never had a payment problem with the County of Fresno. 7 co ��t2E5' SCOPE OF WORK We believe that the real value of our accounting services lies in what level service we can provide, the depth of experience of the team actually performing the procedures, that being primarily the partners, and other services we can provide while performing the services outlined. No sub-consultants or outside services will be used. Other services include: - To offer substantive observations and recommendations relating to accounting and operating control policies and procedures. - To identify areas for efficiencies and activities for cost reduction opportunities. - To perform the accounting services in an efficient and effective manner and minimize the impact and disruption to the daily office workload that already exists. - To be available year-round to offer assistance and advice in the running of the County 33 Speciai Districts and implementation of new accounting standards. The engagement will be conducted within the framework of the Firm's quality control program which Includes the use of careful planning, use of computerized accounting software and objective review procedures. On-site staff will use firm supplied portable computers, printers and scanners. We will conduct the necessary steps to perform: - Planning of the engagement, including initial review of the special districts and the accounting and financial reporting environment. - Determination of the degree of compliance with laws, regulations, grants, provisions, and County approved policies. - Completing the drafting of the annual financial statements in accordance with GASB, Including full financials with footnotes and any required RSI and issue compliance reports for all 33 special districts. - Completing and submitting the annual transaction reports to the SCO. The accounting services approach will consist of four phases: - Initial Planning &Kickoff Meeting (To be completed in June) - Interim Review of TB &Financial Statement Evaluation (July/Aug) - Issuance of Annual Financial Statements (September 15) - Submission of SCO reports(September 30) Hours by Proposed Segments Supervisory Segment Partner Staff Clerical Total Hours Planning 12 4 - 16 Interim Review 24 8 - 32 FS Reports 76 27 13 116 SCO Reports 45 16 9 70 Total Hours 157 55 22 234 Planning, Understanding and Communication We will begin the planning of the services upon notification of award of the contract. Based on our previous audit and accounting experience, and our knowledge of how governments and special districts work, we will obtain an insight to the specific concerns and sensitivities of the County. Our understanding is updated continuously through our year-round contact and communication efforts. We will agree on common objectives and expectations with 4: OHUDSON HENDERSON &COMPANY, LLP Certi led PubtirAccountants 8 coLy management before accounting preparation work begins and, throughout the service, will meet regularly with management to discuss Issues and to gather feedback. Tasks to be accomplished during this phase include: - Conference with management to discuss the scope of the accounting services, availability of your staff, scheduling, and coordination of our efforts with your efforts to produce the required financial reports. (Initial kick-off meeting) - Conferences with all personnel involved in the engagement to discuss the scope and 'timing of the engagement, and anticipated areas of accounting service emphasis. (Initial kick-off meeting) Interim Review We will review the initial trial balances and records of the 33 special districts, to try and identify any areas that may need additional attention. We will work with management and staff to try and identify any missing figures and/or adjustments required to be in compliance with governmental accounting principles and governmental reporting requirements, Adjusting Journal Entries (continuous throughout engagement) We will discuss and explain proposed adjusting entries with the County's designated finance personnel prior to recording to ensure ail facts are obtained and agreed upon prior to moving forward with the adjustment.Adjusting entries will be provided in a format showing the lowest level of posting detail needed for data entry on the County's general ledger system. Financial Statement Preparation The firm maintains a variety of software packages to be used during the accounting service and in the financial statement compilation process, which include MS Office (Word, Excel, etc.), Prosystem Fx Engagement, PPC Checkpoint and Checkpoint Tools, and SMART e- practice aids tool. We also have the ability to run reports using IDEA(data analysis software), when needed. Our accounting software enables us to link your trial balance to the financial statements, for efficient financial statement compilation. It also allows us to easily create analytical reports (e.g. year to year comparisons, budget to actual comparisons, trend analysis, ratio analysis, etc.) to identify any potential issues to be resolved during our analysis- Our research tools are always kept up to date to ensure compliance with accounting and auditing standards, and are also a resource for us to provide guidance to our clients or research any complex accounting transactions. We are a paperless firm, which we believe greatly assists us in performing accounting services efficiently and effectively. SCO Report Preparation We will utilize the reporting and submitting software as issued by the State of Califomia to prepare all 33 special district annual financial transactions reports. We will ensure they are matched with the financial date of each special district, and ensure proper electronic submission is completed, with ample time for review by the County, prior to the submission deadline. HUDSON HENDERSON &COMPANY,LLP N 0 CeNfred PabUCACCOUntant5 9 slow, SCHEDULE The firm understands the importance of meeting deadlines and issuing timely reports. We fully understand that the timeliness of our services must be achieved at all time, and estimate the following schedule is necessary to meet the deadlines for issuance: - Initial kick-off meeting: o June, 2015 - Planning (in-office): o June/July, 2015 - Onsite Fieldwork: Interim Review: o July/August 2015 (2 days) - Special District Annual Financial Draft Reports Issued: o September 1, 2015 - Special District Annual Financial Final Reports Issued: o September 15, 2015 - SCO Annual Report Submitted: o September 30, 2015 COST PROPOSAL The fees for our services for the fiscal year ending June 30, 2015, with an option to extend for two additional years is as follows: APPENDIX A PART 2• Service 2015 2016 2017 Annual Financial Statement Prep $15,180 $ 15,180 $15,180 SCO Annual Report Prep 6,270 6,270 6,270 Total $21,450 $ 21,450 $21,450 HUDSON HENDMON&COMPANY, LLP 40 Cerg)ed PublicAccountunt5 10 . CUU,�. STAFF-HOUR ALLOCATION The following table will list all project tasks, with proposed staff, to detail out the hours and fee for each, plus project-related expenses. APPENDIX A PART I&3 ANNUAL FINANCIAL STATEMENT PREPARATION COF CSA FINANCIAL STATEMENTS Standard COF CSA Quoted Level of Personnel ate Rate Hours Amount 1 Partners $140 $110 112 $12,320 2 Supervisory Staff $110 $60 39 $2,340 3 Clerical $50 $40 13 $520 Estimated Out of Pocket Expense $0 Total Hours 164 Financial Statement Preparation Proposal Price $15,180 SCO ANNUAL REPORT PREPARATION COF CSA Annual Report Preparation Standard COF CSA Quoted Level of Personnel Rate Rate Hours Amount 1 Partners $140 $110 45 $4,950 2 Supervisory Staff $110 $60 16 $960 3 Clerical $50 $40 9 $360 Estimated Out of Pocket Expense: $0 Total Hours 70 SCO Annual Report Preparation Proposal Price $6,270 TOTAL HOURS 234 HUDSON HENDERSON &COMPANY.LLP Cenlfied PubticAccountants 11 CHECKLIST Proposal No. 94r-W24 Page 26 CHECK UST This Checklist is provided to assist vendors in the preparation of their RFP response. Included in this list,are important requirements and is the responsibility of the bidder to submit with the RFP-package In order to make the RFP compliant. Because this checklist is just a guideline, the bidder must read and comply with the RFP in its entirety_ Check off each of the following: 1. X The Request for Proposal(RFP)has been signed and completed, 2. X Addenda,it any,have been completed,signed and included in the bid package. 3. X One(1)original plus fire(5)copies of the RFP have been provided and two(2) CDs of the RFP have been provided. 4. X The completed Criminal History Disclosure Form as provided with ibis RFP. 5. X The completed Participation Form as provided with this RFP. 6. X The completed Reference Usl as provided with this RFP. 7. X indicate all of bidder exceptions to the County's requirements,conditions and specifications as stated within this RFP. 8. X The Completed Appendix A-Parts 1,2&3. 9. x Lastly,on the LOWER LEFT HAND CORNER of the seated envelope,box.etc. transmitting your bid include the following information: County of Fresno RFP No. 946.5324 Closing Date: February 13,2015 Closing Time: 2:00 P.M. Commodity or service: Audits and Annual Financial Transaction Reports-Special Districts.Etc. Ret:um Checklist with Vpur RFP response- CONCLUSION A professional accounting services relationship with the County of Fresno will be of great value to our Firm, and we are excited and welcome the opportunity to develop a long-term relationship with the County. We are committed to providing excellent service, advisory j value-added benefits to the County, and producing a timely quality end-product. We would like to express our appreciation to the County for allowing us the opportunity to submit a proposal for our services. We are available at any time to discuss our proposal with you, Thank you for allowing us to present our Firm to you. ; HUDSON NENDL•RSON &COMPANY,LLP Cerdfied Public AccountonN 12 co EXHIBITS HUDSON HENDERSON&COMPANY,LLP -40 CeWfed PUbUcAccountonls 13 EXHIBIT I RESUMES Brian Henderson, CPA - Engagement Partner Kip Hudson, CPA - Engagement Co-Partner Susan Henderson, CPA, MSA- Engagement Supervisor HUDSON HENDERSON &COMPANY,LIP CeWjled PubUcAccountan[s 14 Professional Resume Brian Henderson, CPA HUDSON HENDERSON Engagement Partner & COMPANY, LLP Certified Public Accountants Academic Background: California State University Fresno Bachelor of Science in Business Administration, Option in Accountancy Professional Experience: (partial listing) Counties: Special Districts: Cities: County of Fresno Pixley Public Utility District City of Visalia County of Stanislaus Fresno Metropolitan Fiood City of Mendota County of Tulare Control District City of Modesto County of Kings Santa Clara Valley Water District City of Pasadena First S Commissions: School Districts: Non-Profits: County of Kings Visalia USD EDC- Fresno County of Merced Fresno USD EDC- Kings County County of Kem Davis Joint USD Rose Bowl Operating County of Stanislaus San Leandro USD Company Pasadena Center Financial Institutions: Retirement Systems: Operating Company Mission Bank Fresno County Mission National Bank City of Fresno Transits: Premier Valley Bank Fresno Metro MPP Kings County COG Tulare County City of Modesto Business: Marin County City of Hanford Makoil Inc. Fresno Irrigation District MPP City of Corcoran Orchard Petroleum Inc. Hunter Edison Oil Dev. PCAOB: Joint Power Auth: ESK Limited &Subs. Ireland Inc. Tuolumne River Spiral Technology Searchlight Minerals Modesto Regional Fire Professional Associations: American Institute of Certified Public Accountants Califomia Society of Certified Public Accountants Recent Continuing Education: Current on Governmental CPE Credits Governmental Accounting &Auditing Update SEC & Financial Reporting, USC, 2009, 2011, 2012 GASB Update, 2011-2014 Auditing in the Small Business Environment, 2011, 2013 FASB Review & Update, 2011, 2013,2014 HUDSON HENDERSON ix COMPANY, LLP Cerbfred Pub[icArcountants 15 Professional Resume Kip Hudson, CPA HUDSON HENDERSON Engagement Co-Partner & COMPANY, LLP Certified Public Accountants Academic Background: Califomia State University Fresno Bachelor of Science in Business Administration, Option in Accountancy Professional Experience: (partial listing) Business: Special Districts: Betts Spring Company Lyons Magnus, Inc. Henry Miller Reclamation Brattalid, Inc. Morison Cogen, LLP District #2131 Britz-Simplot Nikkel Iron Works Corporation Fresno Metropolitan Flood Eriksson, LLC Northland Process Piping, Inc. Control District Coastal Green Vegetable Paper Pulp & Film, Inc. Farmers Water District Company, LLC T.G. Schmeiser Co., Inc. Coelho Meat Company, Inc. Schultz Ranch, Inc. Tribal Governments: Central Valley Meat SupHerb Farms Table Mountain Rancheria Company, Inc. Sandridge Partners Del Rey Farms SunnyGem, LLC Non-Profits: Joseph Gallo Farms Ultra Gro, LLC Fresno Metropolitan Harris Woolf Califomia Vucovich, Inc. Museum Almonds San Luis Canal Company Hope Now For Youth Ag One Foundation Professional Associations: American Institute of Certified Public Accountants Califomia Society of Certified Public Accountants Recent ContinuingWucatlon: Current on Governmental CPE Credits AuditWatch 4, 4.5 and 5 Auditing &Assurance Update Spidell Tax Update Yellow Book 2013 FASB Review & Update Accounting and Auditing with Excel Advanced Audit Standards Workshop: Understanding Risk Assessment HUDSON HENDERSON &COMPANY, LLP 40 C iflfied PubticAccountants 16 Professional Resume Susan Henderson, CPA, MSA HUDSON HENDERSON Engagement Supervisor & COMPANY, LLP Certified Public Accountants Academic Background., California State University Fresno Bachelor of Science in Business Administration, Option in Accountancy Masters in Accountancy Professional Experience: (partial listing) Audit Experience PCAOB: Special Districts: Indian Garring: Diamond Foods Inc. Coalinga-Huron Recreational District Chukchansi Gold Coalinga-Huron Cemetery District Business: Coalinga-Huron Library District California Dairies Coalinga-Huron Water District Ruiz Foods Inc. Sunrnaid Raisins Gallo Research Lecturer Experience California State University Fresno 0AE05. Financial Accounting Principles &Systems Accounting Information Systems Accounting for Governmental & Non-Profit Organizations Intermediate Accounting I Intermediate Accounting II Professional Associations: California Faculty Association California Society of Certified Public Accountants Recent Continuing Education: Current on Governmental CPE Credits Governmental Accounting &Auditing Update Foundations in Governmental Accounting Governmental Accounting & Reporting Federal Tax Update CA State Tax Update Internal Control & Fraud Detection HUDSON HENDERSON &COMPANY, LLP 40 Certified PubticAccountants 17 Exhibit C DATE: December 5, 2017 Contract No.: P-15-175-C Vendor Number: 0000278496 Contract Title: Prepare Annual Financial Name/Address: Hudson Henderson &Co., Inc. Statements &Annual Transaction Reports for 7473 N. Ingram, Suite 102 33 Special Districts Fresno, CA 93711 Contract Period: 05/07/15 - 05/06/18 Representative: Brian Henderson Using Agencies: Public Works-Special Phone No.: 559.412.7576 Districts Email: info@hhccpas.com Terms: Net 45 Bid Reference No.: Total Contract Amt.: $85,800.00 Buyer Name: S.W. Kirby Requisition No: 1401800061 prg: 9140 Supersedes: NEW RENEWAL 0 Amendment REFERENCE TICK DATE DESCRIPTION: Amendment#1 to add language to the Scope of Work to include preparation of the final audited Financial Statements in addition to the initial compilations. SPECIAL INSTRUCTIONS: DISTRIBUTION: Completed By: Date: Completed Iiy: Date DEPARTMENT: Public Works&Planning REQUISITIONER: Lemuel Asprec Mark Warren ti Co County of Fresno ti �+ INTERNAL SERVICES DEPARTMENT ROBERT BASH, DIRECTOR—CIO Facility Services - Fleet Services • Graphics Information Technology • Purchasing Security - Telecommunications AMENDMENT NUMBER ONE (1) Agreement Number: P-15-175-C December 1, 2017 Hudson Henderson ATTN: Brian Henderson 7473 N. Ingram Ste 102 Fresno, CA 93711t Contract Number P-15-175-C covering preparation of Annual Financial Reports for 33 Special Districts is amended as follows:Amend language in the original Scope of Work to include preparation of the final audited Financial Statements in addition to initial compilations. Maximum: In no event shall services performed and/or fees paid under this Agreement be in excess of eighty-five thousand, eight hundred dollars($85,800.00). Please acknowledge your acceptance by returning all pages of the signed original of this letter to my office, retaining a copy for your files. If you have any questions, please contact Shannon W. Kirby, Purchasing Analyst, at(559)600-7116 or SKirbv@coXresno.ca.us. FOR THE COUNTY OF FRESNO Digitally signed by Gary E. Gary E. Cornuelle Cornuelle Date:2017.12.01 09:50:45-08W' Gary E. Cornuelle Purchasing Manager 4525 East Hamilton Avenue Fresno, CA 93702-4599 GEC:SWK:YJ G:IPUBLICICLERICAL USE ONLYICONTRACTSICONTRACT AMENDMENT TEMPLATE 10052017.DOC 4525 E.Hamilton Avenue/Fresno,California 937024599/(559)600-7110 The County of Fresno is an Equal Employment Opportunity Employer} CONTRACT NO. P-15-175-C Page 2 Hudson Henderson December 1,2017 CONTRACTOR TO COMPLETE: Company: Hudson Henderson & Company, Inc. Type of Entity: • Individual ❑ Limited Liability Company ❑ Sole Proprietorship ❑ Limited Liability Partnership [M Corporation ❑ General Partnership bhenderson@hhccpas.com Dlp etlybybhanderson(a)htucpas.com ON:cn=bhendamw@hhccpas.m Signature Date:20t7.1201 13:57:44.08W Brian Henderson, Partner 12/1/17 Print Name and Title Date 7473 N. Ingram Ave., STE 102 Fresno CA 93711 Address City State Zip 559-412-7576 559-493-5325 bhenderson@hhccpas.com TELEPHONE NUMBER FAX NUMBER E-MAILADDRESS ACCOUNTING USE ONLY ORG No.: 9140 Account No.: 7295 Requisition No.: 1401800061 (09/2015) G:IPUBLICICLERICAL USE ONLYICONTRACTSIP-15-175-C ADMEN 1 HUDSON HENDERSON.DOC Exhibit D DATE: March 8, 2018 Contract No.: P-15-175-C Vendor Number: 0000278496&0000280702 Contract Title: Preparation of Annual Name/Address: Hudson Henderson &Co., Inc. Financial Reports for 7473 N. Ingram Ste. 102 33 Special Districts Fresno, CA 93711 Contract Period: 05/07/15 - 05/06/19 Representative: Brian Henderson Using Agencies: Public Works-Special Phone No.. 559.412.7576 Districts Email: info@hhccpas.com Terms: Net 45 Bid Reference No.: 946-5324 Total Contract Amt.: $99,900.00 Buyer Name: S.W. Kirby Requisition No: 1401800083 prg: 9140 Supersedes: NEW RENEWAL XXX AMENDMENT REFERENCE TICK DATE DESCRIPTION: Amendment#2 to extend contract for one year and to add money to the total amount of the contract. SPECIAL INSTRUCTIONS: DISTRIBUTION: Completed By: Date: Completed a: Date DEPARTMENT: public Works&Planning REQUISITIONER: Lemuel Asprec Mark Warren CoU County of Fresno INTERNAL SERVICES DEPARTMENT ROBERT SASH, DIRECTOR - CIO mow; = Facility Services - Fleet Services - Graphics Information Technology - Purchasing Security Telecommunications AMENDMENT NUMBER TWO (2) Agreement Number: P-15-175-C March 6, 2018 Hudson Henderson&Co., Inc. 7473 N. Ingram Ste 102 Fresno, CA 93711 Contract Number P-15-175-C covering preparation of Annual Financial Reports for 33 Special Districts is amended as follows: The contract with your company expires May 6,2018. The County of Fresno desires to extend this contract for an additional one year effective May 7,2018 through May 6,2019. Prices will be firm for the contract period. Amendment provisions shall remain in full force and effect with any contract renewals. Maximum: In no event shall services performed and/or fees paid under this Agreement be in excess of ninety-nine thousand,nine hundred dollars($99,900.00). Please acknowledge your acceptance by returning all pages of the signed original of this letter to my office, retaining a copy for your files. If you have any questions, please contact Shannon W. Kirby, Purchasing Analyst,at(559)600-7116 or email SKirby[@co.fresno.ca.us. FOR THE COUNTY OF FRESNO Digitally signed by Gary E. Gary E. Cornuelle Comuelle Date:2018.03.0614:3402-08 W Gary E. Comuelle Purchasing Manager 4525 East Hamilton Avenue Fresno,CA 93702-4599 GEC:SWK:YJ G:1PUBLIC%CONTRACTS&EXTRACTSICIP-15-175-C AMEND 2 HUDSON HENDERSON&CO.,INC.DOC 4525 E. Hamilton Avenue / Fresno, California 93702-4599 / (559) 600-7110 'The County of Fresno is an Equal Employment Opportunity Employer" CONTRACT NO. P-15-175-C Page 2 Hudson Henderson&Co.,Inc. March 6,2018 CONTRACTOR TO COMPLETE: Company: HUDSON HENDERSON & COMPANY, INC. Type of Entity: ❑ Individual ❑ Limited Liability Company ❑ Sole Proprietorship- ❑ Limited Liability Partnership 0 Corporation ❑ General Partnership bhenderson@hhccpas.com Digitally d���dccpas. '1OL°��m �oN:onnendmsanCt�,nc�s.mm Signature Date:2010.03.07 115 931-06W* BRIAN HENDERSON, PARTNER 3/7/18 Print Name and Title Date 7473 N. INGRAM AVE., STE 102 FRESNO CA 93711 Address City State Zip 559-412-7576 559-493-5325 BHENDERSON@HHCCPAS.COM TELEPHONE NUMBER FAX NUMBER E-MAIL ADDRESS ACCOUNTING USE ONLY ORG No.: 9140 Account No.: 7295 Requisition No.: 1401800083 (09/2015) G:IPUBLICICONTRACTS&EXTRACTS1C\P-15-175-C AMEND 2 HUDSON HENDERSON&CO.,INC.DOC Exhibit E SELF-DEALING TRANSACTION DISCLOSURE FORM In order to conduct business with the County of Fresno (hereinafter referred to as "County"), members of a contractor's board of directors (hereinafter referred to as "County Contractor"), must disclose any self-dealing transactions that they are a party to while providing goods, performing services, or both for the County. A self-dealing transaction is defined below: "A self-dealing transaction means a transaction to which the corporation is a party and in which one or more of its directors has a material financial interest" The definition above will be utilized for purposes of completing this disclosure form. INSTRUCTIONS (1) Enter board member's name,job title (if applicable), and date this disclosure is being made. (2) Enter the board member's company/agency name and address. (3) Describe in detail the nature of the self-dealing transaction that is being disclosed to the County. At a minimum, include a description of the following: a. The name of the agency/company with which the corporation has the transaction; and b. The nature of the material financial interest in the Corporation's transaction that the board member has. (4) Describe in detail why the self-dealing transaction is appropriate based on applicable provisions of the Corporations Code. (5) Form must be signed by the board member that is involved in the self-dealing transaction described in Sections (3) and (4). Exhibit A (1)Company Board Member Information: Name: Brian Henderson Date: 9/11/2018 Job Title: Partner (2)Company/Agency Name and Address: Hudson Henderson &Company,Inc. 7473 N. Ingram Ave.,STE 102 Fresno, CA 93711 (3)Disclosure(Please describe the nature of the self-dealing transaction you are a party to): N/A-none noted (4)Explain why this self-dealing transaction is consistent with the requirements of Corporations Code 5233(a): N/A- none noted (5)Authorized Signature Signature: I I Date: 9/11/2018 EXHIBIT A ANNUAL SERVICES PROVIDED BY HUDSON HENDERSON 1. Prepare Annual Financial Statements for $ 15,180 33 Special Districts 2. Prepare SCO Annual Report 6,270 3. Audited Financial Statement Preparation with independent auditor's report 5,780 TOTAL ANNUAL COST $ 27,230 Extra Services will be charged at the hourly rates listed below., Partners $ 110/hr Supervisory Staff $60/hr Clerical $401hr Exhibit B DATE: June 8, 2016 Contract No.: P-15-175-C Vendor Number. 00002-78456 Contract Title: Prepare Annual Financial Name/Address: Hudson Henderson&Co.LLP Statements. &Annual Transaction Reports for ' 65 Shaw Ave. Suite#101 33 Special Districts Clovis,CA 93613 Contract Period: OW7115 - OSIM18 Representative: Brian Henderson Using Agencies: Public Works&Planning Phone No.: 559,322.4400 Special Districts Email: Henderson@hhccpas.com Terms: Net 45 Total Contract Amt.: $85,8DO Buyer Name: S W. fty Requisition No: 1401600024 prg: 9140 Supersedes: NEW RENEWAL = ADJUSTMENT = TICK DATE = REFERENCE(RFQ#/RFPB) DESCRIPTION: CPA accounting firm to prepare annual financial statements and annual nsports for Public Works and Planning's 33 Special Districts. SPECIAL INSTRUCTIONS: DISTRIBUTION: C w Date: Cam emI Date Public Wa b-special DEPARTMENT: Di sriu s REQUISITIONER: Lemuel Asp= Caw Pratt Rev i/2/i5 County of Fresnor1YE i,�i1�•i:r��iFC� �i.: 1 ?Ulu J).J; -8 Atli I I: 08 INTERNAL SERVICES DEPARTMENT ROBERT BASH, DIRECTOR - CIO © Q Facility Services - Fleet Services Graphics Information Technology Purchasing +' ► Security - Telecommunications PROCUREMENT AGREEMENT .Agreement Number P-15-175-C May 7, 2015 Hudson Henderson & Company, LLP 55 Shaw Ave., Suite 101 Clovis, CA 93612 The County of Fresno (County) hereby contracts with Hudson Henderson&Company, LLP (Contractor)to prepare annual financial statements and annual financial transaction reports of 33 Special Districts in accordance with the text of this agreement,Attachment nA", County of Fresno Request for Quotation No: 946-5324 and the attached contractors response to County of Fresno Request for Quotation No: 946-5324 by this reference made a part hereof. TERM: This Agreement shall become effective May 7, 2015 and shall remain in effect through May 6, 2018. EXTENSION: This Agreement may be extended for one (1)additional one(1) year period by the mutual written consent of all parties. CONTRACTOR'S SERVICES: Contractor shall perform the services as described in Attachment"A" attached, at the rates set forth in Attachment W. PRICES: Prices shall be firm for the contract period.Any pricing changes which may take place during the life of the contract must be submitted in writing to the County of Fresno Purchasing Manager and received no less than thirty (30)days prior to becoming effective. MAXIMUM: In no event shall services performed and/or fees paid under this Agreement be in excess of eighty-five thousand eight hundred dollars ($85,800.00). ADDITIONAL ITEMS: The County reserves the right to negotiate additional items to this Agreement as deemed necessary. Such additions shall be made in writing and signed by both parties. DEFAULT: In case of default by Contractor, the County may procure the articles/services from another source and may recover the loss occasioned thereby from any unpaid balance due the Contractor or by any other legal means available to the County. The prices paid by County shall be considered the prevailing market price at the time such purchase is made. Inspection of 4525 E. Hamilton Avenue / Fresno, California 93702-4599 / (559) 600-7110 PROCUREMENT AGREEMENT NUMBER: P-15-175-C Pagw2 Hudson Henderson &Company, LLP May 27, 2015 deliveries or offers for delivery,which do not meet specifications, will be at the expense of Contractor. INVOICING: An itemized invoice in duplicate shall be mailed to requesting County department in accordance with invoicing instructions included in each order referencing this Agreement. The Agreement number must appear on all shipping documents and invoices. Invoice terms shall be Net 45 Days. INVOICE TERMS: Net forty five(45)days from the receipt of invoice. TERMINATION: The County reserves the right to terminate this Agreement upon thirty(30) days written notice to the Contractor. In the event of such termination, the Contractor shall be paid for satisfactory services or supplies provided to the date of termination, LAWS AND REGULATIONS The Contractor shall comply with all laws, rules and regulations whether they be Federal, State or municipal,which may be applicable to Contractor's business, equipment and personnel engaged in service covered by this Agreement. AUDITS AND RETENTION: Terms and conditions set forth In the agreement associated with the purchased goods are incorporated herein by reference, In addition, the Contractor shall maintain in good and legible condition all books, documents, papers, data files and other records related to its performance under this contract. Such records shall be complete and available to Fresno County,the State of California, the federal government or their duly authorized representatives for the purpose of audit, examination, or copying during the term of the contract and for a period of at least three years following the County's final payment under the contract or until conclusion of any pending matter(e.g., litigation or audit), whichever is later. Such records must be retained In the manner described above until all pending matters are closed. LIABILITY: The Contractor agrees to: Pay all claims for damage to property in any manner arising from Contractor's operations under this Agreement. Indemnify, save and hold harmless, and at County's request defend the County, its officers, agents and employees from any and all claims for damage or other liability, including costs, expenses, causes of action, claims or judgments resulting out of or in any way connected with Contractor's performance or failure to perform by Contractor, its agents, officers or employees under this Agreement. INSURANCE: Without limiting the COUNTY's right to obtain indemnification from CONTRACTOR or any third parties, CONTRACTOR, at its sole expense, shall maintain in full force and effect,the following insurance policies or a program of self-insurance, including but not limited to, an insurance pooling arrangement or Joint Powers Agreement (JPA) throughout the term of the Agreement: A. Commercial General Liability Commercial General Liability Insurance with limits of not less than One Million Dollars ($1,000,000.00) per occurrence and an annual aggregate of Two Million Dollars G:\RJBLiC\CONTRACTS&EXTRACTS\C\P-15-175-C AMMENT.Mc PROCUREMENT AGREEMENT NUMBER: P-15-175-C Page 3 Hudson Henderson & Company, LLP May 27, 2015 ($2,000,000.00). This policy shall be issued on a per occurrence basis. County may require specific coverage including completed operations, product liability, contractual liability, Explosion-Collapse-Underground, fire legal liability or any other liability insurance deemed necessary because of the nature of the contract. B. Automobile Liability Comprehensive Automobile Liability Insurance with limits for bodily injury of not less than Two Hundred Fifty Thousand Dollars ($250,000.00) per person, Five Hundred Thousand Dollars ($500,000.00) per accident and for property damages of not less than Fifty Thousand Dollars($50,000.00), or such coverage with a combined single limit of Five Hundred Thousand Dollars ($500,000,00). Coverage should include owned and non-owned vehicles used in connection with this Agreement. C. Professional Liability If Contractor employs licensed professional staff, (e.g., Ph.D., R.N., L.C.S.W., M.F.C.C.) in providing services, Professional Liability Insurance with limits of not less than One Million Dollars ($1,000,000.00) per occurrence, Three Million Dollars ($3,000,000.00) annual aggregate. D. Worker's Compensation A policy of Worker's Compensation insurance as may be required by the California Labor Code. Contractor shall obtain endorsements to the Commercial General Liability Insurance naming the County of Fresno, Its officers, agents, and employees, individually and collectively, as additional insured, but only insofar as the operations under this Agreement are concerned. Such coverage for additional insured shall apply as primary insurance and any other insurance, or self-insurance, maintained by County, its officers, agents and employees shall be excess only and not contributing with insurance provided under Contractor's policies herein. This insurance shall not be cancelled or changed without a minimum of thirty (30) days advance written notice given to County. Within Thirty (30) days from the date Contractor signs and executes this Agreement, Contractor shall provide certificates of insurance and endorsement as stated above for all of the foregoing policies, as required herein, to the County of Fresno, Attn: Lemuel Asprec, 2220 Tulare St. 6°i Floor, Fresno, CA 93721, stating that such insurance coverage have been obtained and are in full force; that the County of Fresno, its officers, agents and employees will not be responsible for any premiums on the policies; that such Commercial General Liability insurance names the County of Fresno, its officers, agents and employees, individually and collectively, as additional insured, but only insofar as the operations under this Agreement are concerned;that such coverage for additional insured shall apply as primary insurance and any other insurance, or self-insurance, maintained by County, its officers, agents and employees, shall be excess only and not contributing with insurance provided under Contractor's policies herein; and that this insurance shall not be cancelled or changed without a minimum of thirty (30) days advance, written notice given to County. G:\Pl6L1C\CO4TRACTS&Da?A 75\C\P-15-175-C AGRE ENT.DDC PROCUREMENT AGREEMENT NUMBER: P-15-175-C 'Pag'0,4 Hudson Henderson & Company, LLP May 27, 2015 In the event Contractor fails to keep in effect at all times insurance coverage as herein provided, the County may, in addition to other remedies it may have, suspend or terminate this Agreement upon the occurrence of such event. All policies shall be with admitted insurers licensed to do business in the State of California. Insurance purchased shall be purchased from companies possessing a current A.M. Best, Inc. rating of A FSC VII or better. COMING ON COUNTY PROPERTY TO DO WORK Contractor agrees to provide maintain and furnish proof of Comprehensive General Liability Insurance with limits of not less than $500,000 per occurrence. INDEPENDENT CONTRACTOR: In performance of the work, duties and obligations assumed by Contractor under this Agreement, it is mutually understood and agreed that Contractor, including any and all of Contractor's officers, agents, and employees will at all times be acting and performing as an independent contractor, and shall act in an independent capacity and not as an officer, agent, servant, employee,joint venturer, partner, or associate of the County. Furthermore, County shall have no right to control or supervise or direct the manner or method by which Contractor shall perform its work and function. However, County shalt retain the right to administer this Agreement so as to verify that Contractor is performing its obligations in accordance with the terms and conditions thereof. Contractor and County shall comply with all applicable provisions of law and the rules and regulations, if any, of governmental authorities having jurisdiction over matters the subject thereof. Because of its status as an independent contractor, Contractor shall have absolutely no right to employment rights and benefits available to County employees. Contractor shall be solely liable and responsible for providing to, or on behalf of, its employees all legally-required employee benefits. In addition, Contractor shall be solely responsible and save County harmless from all matters relating to payment of Contractor's employees, including compliance with Social Security, withholding, and all other regulations governing such matters. It is acknowledged that during the term of this Agreement, Contractor may be providing services to others unrelated to the County or to this Agreement. NON-ASSIGNMENT: Neither party shall assign, transfer or sub-contract this Agreement nor their rights or duties under this Agreement without the written consent of the other party. AMENDMENTS: This Agreement constitutes the entire Agreement between the Contractor and the County with respect to the subject matter hereof and supersedes all previous negotiations, proposals, commitments,writings, advertisements, publications, Request for Proposals, Bids and understandings of any nature whatsoever unless expressly included in this Agreement. This Agreement supersedes any and all terms set forth in Contractor's invoice. This Agreement may be amended only by written addendum signed by both parties. INCONSISTENCIES: In the event of any inconsistency in interpreting the documents which constitute this Agreement,the inconsistency shall be resolved by giving precedence in the following order of priority: (1)the text of this Agreement(excluding Attachment"A", County's Request for Quotation No. 946-5324 and the Contractor's Quote in response thereto); (2) Attachment"A'; (3)the County's Request for Quotation No. 946-5324 and (4)the Contractor's quotation made in response to County's Request for Quotation No. 946-5324. G:\Pl16LIC\0WMCT5&9aVAiCiS\C\P-15.175-C AQREENf W.DDC PROCUREMENT AGREEMENT NUMBER: P-15-175-C Page 5 Hudson Henderson & Company, LLP May 27, 2015 GOVERNING LAWS: This Agreement shall be construed, interpreted and enforced under the laws of the State of California. Venue for any action shall only be in County of Fresno. Please acknowledge your acceptance by returning all pages of the signed original of this Agreement to my office, retaining a copy for your files. Please refer any inquiries in this matter to Shannon W. Kirby, Purchasing Analyst, at 55WG- 7116 or skirbv co,fresno,ca.us. FOR THE COUNTY OF FRESNO Gary E. omuelle Purcha ing Manager 4525 East Hamilton Avenue Fresno, CA 93702-4599 Date: --t`1 GEC:SWK:hrs G:\PueLic\QaVTPAM&EXiwAM\C\P-15-175-C AGREBIENT.MC PROCUREMENT AGREEMENT NUMBER: P-16-176-C Page•6 Hudson Henderson & Company, LLP May 27, 2016 CONTRACTOR TO COMPLETE: Company: Puclsr.,,, Aomdle&2e-" L.L/:7 Type of Entity: ❑ individual ❑ Limited Liability Company ❑ Sole Proprietorship Limited Liability Partnership ❑ Corporation ❑ General Partnership Signed by: Print Name and Title Date Signed by: Print NarAe and Title Date J 31faw !a'rv�. D v' Address City State Zip TELEPHONE NUMBER FAX NUMBER E-MA{ ADDRESS ACCOUNTING USE ONLY ORG No.: 9140 Account No.: 7295 Requisition No.: 1401500024 (04/2015) G:\PUBLIC\owrRACTS&DORAC75\C\P-15-175-C AGREEMENf.DOC PROCUREMENT AGREEMENT NUMBER: P-15-175-C Attachment Page 1 of 1 Hudson Henderson &Company, LLP May 27, 2015 A TTACHMENT "A" SERVICES 015 2016 2017 1. Prepare Annual Financial Statements for 33 $15,180 $15,180 $15,180 Special Districts 2. Prepare SCO Annual Report $ 6,270 $ 6,270 $ 6,270 TOTAL $21,450 $21,450 $21,450 G:\RJBLiC\CatJiRACTS&WRAM\C\P-15-175-C AGRMAENf.000 PROCUREMENT AGREEMENT NUMBER: P-15-176-C Hudson Henderson & Company, LLP May 27, 2015 Contractor's Response to Request for Proposal N o. 945-5324 G:\PUBLIC\COMRACiS&EXTRACrS\C\P-15-175-C AGREDENT DOC COUNTY OF FRESNO REQUEST FOR PROPOSAL NUMBER: 946-5324 AUDITS AND ANNUAL FINANCIAL TRANSACTION REPORTS - SPECIAL DISTRICTS, ETC. Issue Date; January 9, 201S Closing Data: FEBRUARY 13, 2015 PmaosalwIll b Questions regarding this RFP should be directed to: Shannon W. Kirby, phone(659)600-7116,e-mail sklubvOco,fresno.ca.us, Check County of Fresno Purchasing's Open Solicitations website at f ,us i s Bid n e,a x for RFP documents and changes. Please submit all Proposals to: County of Fresno-Purchasing 4526 E.Hamilton Avenue,2"4 Floor Fresno,CA 99702-4590 BIDDER TO COMPLETE UNDERSIGNED AGREES TO FURNISH THE COMMODITY OR SERVICE STIPULATED IN THE ATTACHED PROPOSAL SCHEDULE AT THE PRICES AND TERMS STATED,SUBJECT TO THE'COUNTY OF FRESNO PURCHASING STANDARD INSTRUCTIONS AND CONDITIONS FOR REQUEST FOR PROPOSALS(REFS)'ATTACHED. HUDSON HENDERSON & COMPANY, LLP COMPANY 55 SHAW AVE., SUITE 101 ADDRESS CLOVIS CA 93612 CITY STATE ZIP CODE (S59) 322-4400 (SSS) 322•4401 5HENOERS(MOMCMAS.COH TELEPHONE NUMBER T ACSI ILE NUMBER E-MAIL ADDRESS SIGNED BY BRIAN HENDERSON PARTNER PRINT NAME TITLE Pn-040 OMS) COUNTY OF FRESNO ADDENDUM NUMBER: ONE ( 1) RIP MUMMER: 9 4 i32 AUDIT AND ANNUAL FINIANCIAL. TRANSACTION REPORTS - SPECIAL DISTRIC TS9 ETC, January 16, 2015 McKk w m seJ GAPU8UCVTPV 2014-IM94UM AUDIT AND ANNUAL FINANCIAL TRANSACTION REPORTS-SPECIAL DISTRICTS, ET0946-924 ADD 1.DOC IMPORTANT: SUBMIT PROPOSAL IN SEALED PACKAGE WITH PROPOSAL NUMBER,CLOSING DATE AND BUYER'S NAME MARKED CLEARLY ON THE OUTSIDE TO: COUNTY OF FRESNO,Purchasing 4525 EAST HAMILTON AVENUE,2^d Floor FRESNO,CA 937024M LOSING DATE OF PROPOAAL VnLL EE AT 2l:00 P.M. ON FEBRUARY 139 PROPOSALS WILL BE CONSIDERED LATE WHEN THE OFFICIAL PURCHASING TIME CLOCK READS 2,00 P.M. All proposal infortnakn v►1i1 be avalable ror review dlermntract award. Clarikation of spedkafinni is to be directed to: Shannon W.Kirby,phone(559)(100-7116, e-mail NOTE THE FOLLOWING ADDITIONS, DELETIONS AND/OR CHANGES TO THE REQUIREMENTS OF REQUEST FOR PROPOSAL NUMBER:946.5324 AND INCLUDE THEM IN YOUR RESPONSE. PLEASE SIGN AND RETURN THIS ADDENDUM WITH YOUR PROPOSAL. ➢ Change title of Request for Proposal: Prepare Annual Financial Statements and Annual Financial Transaction Reports of 33 Special Districts AGIc MEDGMENT OF ADDENDUM NUMBER ONE 0110 RFP$46•M COMPANY NAME: HUDSON HENDERSON &COMPANY, LLP (PRINT) SIGNATURE: NAME&TITLE: BRIAN HENDERSON, PARTNER (PRINT) G:IPUBLICIRFP1FY 2014-15194"24 AUDIT AND ANNUAL FINANCIAL TRANSACTION REPORTS-SPECIAL DISTRICTS, (4111) ETC1948.5324 ADD 1.00C COUNTY F FRESNO ADDENDUM NUMBER: TWO (2) RFP NUMBER: 9 324 PREPARE ANNUAL FINANCIAL STATEMENTS AND ANNUAL FINANCIAL TRANSACTION REPORTS OF 33 SPECIAL DISTRICTS February 2, 2015 G APU8U=FPIFY 2014.1046.04 AUDIT AND ANNUAL FINANCIAL. S4 TRANSACTION REPORTS-SPECIAL DISTRICTS,ET 46 24 ADD 2.D00 IMPORTANT: SUBMIT PROPOSAL IN SEALED PACKAGE MR PROPOSAL NUMBER CLOSING DATE AND BUYER NAME MARKED CLEARLY ON THE:OUTSIDE TO: COUNTY OF FRESNO,Purchasing 4525 EAST HAMILTON AVENUE,Zd Floor FRESNO,CA 93702-4599 LOSING DATE OF Pit®pOm wiL,L.sE AT 2:00 P.m. ON FEBRUARY 73 2®'15 PROPOSALS WILL BE CONSIDERED LATE WHEN THE OFFICIAL PURCHASING TIME CLOCK READS 2:00 P.M. AN proposal inkmatim w01 be wallable for revlew after contract award. Cladcatlan of specificatlons is to be direcW to: Shannon W. Kirby, phone(659)600-7116, e-mail s i cyc Arta o,ca. . NOTE THE ATTACHED ADDITIONS,DELETIONS AND/OR CHANGES TO THE REQUIREMENTS OF REQUEST FOR PROPOSAL NUMBER: 946.5324 AND INCLUDE THEM IN YOUR RESPONSE. PLEASE SIGN AND RETURN THIS ADDENDUM WITH YOUR PROPOSAL. ACKNOWLEDGMENT©F_ADDENDUM __UMBER IM(2)IQ REP 946&M COMPANY NAME: HUDSON HENDERSON & COMPANY, LLP (PRINT) SIGNATURE: '�%::�ir ��_----~-- NAME&TITLE: BMIAN HENDERSON, PARTNER (PRINT) G 1PUBLIMFPTY 2014-151946-5324 AUDIT AND ANNUAL FINANCIAL TRANSACTION REPORTS-SPECIAL DISTRICTS, (4111) ETC1946-5324 ADD 2.DDC COUNTY OF FRESNO ADDENDUM NUMBER: THREE (3) RIrP NUMBER: 9 -5324 PREPARE ANNUAL I:INIACIAL STATEMENT AND ANINIUALI:INANICIAL TRANSACTION REPORTS OF 33 SPECIAL DISTRICTS February 11, 20,15 f4MMUM M1PU UMRFM201 -1 $-W4AUDITANDANNUAL L PWftCM0N REPORT -SROAL IMPORTANT: SUBMIT PROPOSAL IN SEALED PACKAGE WITH PROPOSAL NUMBER,CLOSING DATE AND BUYER'S NAME MARKED CLEARLY ON THE OUTSIDE TO: COUNTY OF FRESNO,Purchasing 4525 EAST HAMILTON AVENUE,2W Roar FRESNO,CA 93702.46N LOSING DATE OF PROPOSAL WILL■@ AT 2:00 P.M.' ON FEBRUARY 26, 2015. PROPOSALS WILL BE CONSIDERED LATE WHEN THE OFFICIAL PURCHASING TIME CLOCK READS 2:00 P.M. Ail proposal Information wlp be available for review after omhd award. Clarification of Specifications is to be directed ID: Shannon W.Kirby,phone(559)600-7116, e-mall i NOTE THE FOLLOWING ADDITIONS,DELETIONS AND/OR CHANGES TO THE REQUIREMENTS OF REQUEST FOR PROPOSAL NUMBER: 946-5324 AND INCLUDE THEM IN YOUR RESPONSE, PLEASE SIGN AND RETURN THIS ADDENDUM WITH YOUR PROPOSAL. A Change and extend the closing date of this RFP to February 26,2015 at 2:00 P.M. Change answer to Question 18 on Addendum Two(2)to: Q1&The annual financial statements to include footnote disclosures? AI& Yes. Notes to the Financial Statements(Footnote Disclosures)are a required component of the Financial Statements. ACKUMLEDiGMENT O(^ADDENDUMNUMBER THREE 13110 REP 94f COMPANY NAME: HUDSON HENDERSON &COMPANY, LLP (PRItJ,T,J SIGNATURE: � ^— G%�' �------- NAME&TITLE: BRIAN HENDERSON, PARTNER (PRINT) G:IPUBLICIRFPIFY 2014-I M46-5324 AUDIT AND ANNUAL FINANCIAL TRANSACTION REPORTS-SPECIAL DISTRICTS. (4111) ETC194"324 ADD 3.130C Original ProposaiTo: co To Perform: Prepare Annual Financial Statements and Annual Financial Transaction Reports of 33 Special Districts For The Fiscal Year Ending June 30, 2015 With An Option for Two Additional Years February 13, 2015 Submitted by: Contact: HUDSON HENDERSON & Brian Henderson, CPA COMPANY, LLP Partner 55 Shaw Ave., Phone: (559) 322-4400 Suite 101 Fax: (559) 322-4401 Clovis, CA 93612 bhendersQnfthcc as.com +ww.w,hhccpas.com HUDSON HENDERSON & ComPANY, LLP Cedi led Publk Accountants - = TABLE OF CONTENTS his Cover Letter,............. ...... ..............................I............................ ...................... 1 Conflict of Interest Statement............................................................................... 2 Certification- Disclosure- Criminal History &Civil Actions............ 3 References ......................................................................................................... 3 Participation....................................................................................I.................... 4 Exceptions.........................................................................................4........,......1 4 VendorCompany Data......................................................................................... 5 Scopeof Work..................................................................................................... 8 CostProposal...................................................................................................... 10 CheckList........................................................................................................... 12 EXHIBITS I. Resumes................................................................................................. 14 HUDSON HENDERSON &COMPANY,LLP H.-O C.erty0ed PubbCACCOi1t WntS 1 HUDSON HENDERSON & COMPANY, LLP rpCertified Public AccountontS Cover Letter February 13, 2015 Hudson Henderson & Company, LLP (HHC) Is pleased to have the opportunity to respond to your request for a proposal to prepare annual financial statements and annual financial transaction reports of 33 special districts and to submit its qualifications for the County of Fresno (the County) for the fiscal year ending June 30, 2D15, with an option for two additional years. These financials are to be prepared in accordance with generally accepted auditing standards, the standards set forth for financial audits in the General Accounting Office's (GAO) Government Auditing Standards, Govemmentaf Accounting Standard Board('GASB) Pronouncements, and all other applicable federal, state, local or programmatic financial requirements. This proposal will highlight the background of the partners and staff assigned to the engagement, summarize our experience in the governmental special district area, and describe our approach in performing these services. This proposal demonstrates our ability to perform the necessary accounting services requested by the County on a timely basis. We are committed to performing the required work,completing the financials and annual transaction reports prior to the County's published time frames and commit to you that we will perform the work within the time frames required. We believe we are the best qualified to perform the accounting services because our professional staff includes individuals well versed in governmental and special district reporting requirements. We will also be responsive to the needs of the County year round, not just at during financial statement preparation time. We are confident that you will find our firm offers the required expertise, technical knowledge, and business understanding to perform the required services of the County. Our past experience provides us with a thorough understanding of the needs and requirements of the County, as well as the technical knowledge to perform such services in accordance with the accounting and reporting guidelines as published by the various authoritative entitles. This proposal Is a firm and irrevocable offer for 90 days. I will be the engagement partner assigned to your accounting services. I am an authorized representative of the firm and can be contacted at 55 Shaw Avenue, Suite 101, Clovis, California 93612, or by telephone at (559) 322-4400, and by email at bhendersonc&-hhccgas.com. We welcome your Inquiries and look forward to further discussions with you. Sincerely, HUDSON HENDEERRRSSSOON &COMPANY, LLP By: Brian Henderson, CPA Partner 55 Shaw Ave.Suite 101,Clovis, CA 93612 Phone: 559-322-4400 Fax: 559-322-4401 Lnfo@hhcmas.com • n CONFLICT OF INTEREST STATEMENT Hudson Henderson &Company, LLP (HHC) is unaware of any potential conflict of interest situations due to individual or organization activities that occur within the County. CERTIFICATION-DISCLOSURE- CRIMINAL HISTORY&CIVIL ACTIONS CER-TIFICATION (`i)The prose primary participant cerWies to the best of its knowledge and bettot,that tt.its owners,officers,corporate managers and partners: (a) Ate not presently debarred,suspended,proposed for debarment,declared Ineligible,or voluntarily excluded by any Federal department or agency, (b) Have not within a thme-year period preceding this proposal boon conviot®d of or had a cW judgment rendered against them for commission of fraud or a criminal ottensa in connection with obtaining,attempting to obtain,or performing a public(Federal,State or focal)transaction or contract under a public transaction;violation of Federal or State antitrust statutes or commtsslon of embo&omant,theft,forgery,bribery,falsification or destruction of records,making false statements,or rocolAng stolen property, (c) Have not within a ituee-year period preceding tttts appficatkmiproposei had erne or more public transactions(Federal,State or local)terminated for cause or detoult. (2)Where the prospoctive primary partleVent is unable to certify to any of the statements in this certittoatfon,such prospective participant shall attach an explanation to this proposal. Sigtlalure Date: February 13,2015 Brian Henderson,Partner Hudson Henderson&Company,LLP ( ed Name&Titre) (fffima of Agency or Company) 2 e40 LZ�A REFERENCES Located in Clovis, CA, HHC was formed to service a variety of local governments and non- profit entitles in the Central Valley, as well as throughout California. Names and phone numbers of current and past clients and other references are provided for your inquiries. We encourage you to contact these individuals to obtain information on the quality of the services provided by the founding Partners. Listed below Is a partial listing of that prior and current experience: '1��rtnnPt r4�usr cr�atat�ANO R�r%Rw Prry���'a ,�ri ca Firm: Hudson Handanon sCen+wny.Lip REFERENCE LIST Provide o;list of at least five(6)customers for whom you have recently provided similar services. Be sure to include all requested information. F6lkw"Name: "t Contact sedw Carr-DinKtor of Finance Ad&ase: 1400 W.LAW car. Hanrord State CA tip: S3230 PMNNW, ( sso ) sea-3aa1 Date: Setvira pto4dtd: AudL Opepration of Firaandai Statements SLagla Autk,]RA Audit,FkA 3 Au$! Toeorsury Overstphto AVA O*=!aaae,On&Insurance Orant audits Rtkunct Nance: re"no county Contact 1a v*nee Seymour Aed-tin dv.Chief A"em Matt of Rtorwds.Room 1os,2281 Vera Street Ow.. Prairie Stale: CA zD: 93721 PM,Na: l 339 } 1 Dale: 201Z-2014 Savioe Provided: audit mama *+CAM audk.Singla,AW4.Zoo Authority Auer.Tm=Oens treks Inturaaos Grartt Audits,095 arum Audits Rdamice Now city of Modesto OnAnns -Prtndpal Accountant Addroat; 1010 Tenth shleat suite 8113 CittS Modesto State: CAA tip; 9=3 Phone No,: ( tog ) 377.3384 Date 2000-2014 St yke FMVided: Audit,Single Auch TDA Audit.ComrnuNly Fadety Disbkt Audits CANN Umlt AVA Conyil ce Rtteraree Ntatrte: Ponsiarou Basin Mutual Water Co. contact Bob sarehotomaw-Via Pneddont Ate; 3623 Porker Driva Madposa. fte: CA ' 2�): M38 PhOWt(W (209 ) 742-072 Dare: 2014.2013 Service Provided: Audit.Praparallon of Financial statements,Tax FlAtu nuco PraP c prnM ra enselving Lee Ann Eager-PrestdMt/CEO RelatO a Hama: Fresm y cones g Ate; 9%N St at.Santa 120 (Qtir FrrasrrD Sink: CA Z�; 93721 pM*N.: (339 ) sys asp Date: 2000-2014 Service Provident Audit Praparation of Financial shtamerds,Tax Return Prep 3 PARTICIPATION PARTICIPATION The County of Fresno is a member of the Central Valley Purchasing Group. This group consists of Fresno,Kam,Kings,and Tulare Counties and all governmental,tax supported agencies within these counties. Whenever possible,these and other tax supported agencies coop(piggyback)on contracts put In place by one of the other agencies. Any agency choosing to avail itself of this opportunity,will make purchases in their own name, make payment directly to the contractor,be liable to the contractor and vice versa,per the terms of the original contract,all the while holding the County of Fresno harmless, if awarded this contract,please Indicate whether you would extend the same terms and conditions to all tax supported agencies within this group as you are proposing to extend to Fresno County. Yes,we will extend contract terms and conditions to all qualified agencies within the 1 X I Central Valley Purchasing Group and other tax supported agencies. No,we will not extend contract terms to any agency other then the County of Fresno. t Brian Henderson,partner EXCEPTIONS HHC responses to the exceptions as follows: A. Exceptions to General Conditions- No Exceptions Noted. B. Exceptions to General Requirements- No Exceptions Noted. C. Exceptions to Specific Terms and Conditions - No Exceptions Noted. D. Exceptions to Scope of Work- No Exceptions Noted. E. Exceptions to Proposal Content Requirements- No Exceptions Noted. F. Exceptions to any part of this RFP- No Exceptions Noted. 4 VENDOR COMPANY DATA Hudson Henderson & Company, LLP (HHC) was founded by Mr. Kip Hudson and Mr. Brian Henderson to bring together their extensive knowledge, broad client background, and expertise in public accounting services. Both founding partners gained their experience working in large Central Valley Regional accounting firms and bring to the table over 15 years of combined experience. Their main purpose was to create a public accounting firm that Is focused on bringing the quality and depth of knowledge of a large accounting firm combined with the personal relationships and attention that a smaller local firm can,provide. Ultimately, the focus Is to enhance the relationship and service provided to their clients. While the name on the letterhead Is newer, the experience and knowledge of the partners who will be performing your accounting services are anything but new, and have the expertise bo complete your accounting services in an exceptional and efiiclent manner. HHC Is a full service public accounting firm providing assurance, tax and bookkeeping services. While both partners have a depth of assurance and audit experience In various Industries, HHC is working on specializing and focusing on governmental and non-profit auditing and accounting services. HHC is particularly specialized in providing assurance and accounting services to special districts and local governmental agencies, HHC has a vast level of experience, knowledge and history of performing governmental audits and providing governmental accounting services in accordance with auditing standards generally accepted In the United States of America, governmental auditing standards, as well as experience in performing audits in accordance with the Single Audit Act Amendments of 1996 and OMB Circular A-133. We are also current members of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. Prior to Bounding HHC, Mr. Henderson was a senior manager with Brown Armstrong Accountancy Corporation, where he headed their Fresno office. Mr. Henderson was the lead auditor on several large governmental and non-profit entities, which were previously listed in the reference list section. Our overall approach is simple,and follows the core values of our firm. We want to be efficient In our procedures and time, to eliminate redundancy and to ease the process and completion of the accounting services for both our people, and mostly for our clients. We put great effort and time Into planning and preparing fur the accounting services. We look for ways to efficiently perform the accounting services and we follow our risk based planning approach to properly perform the accounting service, without performing excess or non-useful testing. As part of our accounting services line of work, we look for ways to improve your process and procedures, so that we can consult with our clients and help them become more efficient and effective in their methods as well. Our accounting services are primarily performed by the partners of the firm. Using their experience and knowledge gained over the years, there is no on-the-job training of new staff by the client while performing your services. Some firms claim to have"hands on" partners, but often after the first year, you will never see the Partner, unless it is a contract year. Not here at HHC. We pride ourselves on the fact that a partner will be onsite and personally responsible for completing the work. This not only improves our services product and gains efficiency with time, but allows our clients to get direct access to the partner to easily take care of any situations and/or questions that arise during the accounting services. 5 One of our core values Is accountability. We take this very seriously, and when deadlines are set, we make sure they are met. Without the satisfaction of our clients, we would not be In business today. This is one of the major keys to our success, and that Is meeting the expectations and deadlines of our clients. For the County of Fresno in preparing the annual financial statements and annual transaction reports for 33 special districts, that means completing a quality complete set of financial statements in accordance with governmental accounting standards, from which will be audited by the County auditor. These Financials need to be completed in a timely manner, to assist the County in completing their overall CAFR audit In a timely and cost efficient fashion. This is to lead ultimately to completing the CAFR in early November, to ensure no pressure of completing the CAFR and running up against the deadline come the holidays in late December. We are also aware of the SCO deadline that must be met for each of those reports, and will ensure those are met without exception. PERSONNEi HHC has policies and procedures to ensure it hires only qualified people, that it properly supervises them and provides professional training, that it advances them to responsibilities they are capable of handling, and that It provides them with necessary technical resources. Engagement Partner: The Engagement Partner will be Mr. Brian Henderson, CPA. Mr. Henderson has over eight (8) years of govemmental audit and accounting experience and he Is one of the co-founding Partners of HHC. Brian obtained the vast majority of his governmental audit experience working as a senior audit manager at Brown Armstrong Accountancy Corporation, the largest CPA firm In Bakersfield, CA. He will be responsible for the conduct of fieldwork and the examination and review of the workpapers, He will be charged with the responsibility of keeping the client informed as to the status of the services. Mr. Henderson is licensed as a CPA In the State of California and his CPA license number is 104495. Engagement Co-Partner: The Engagement Co-Partner will be Mr. Kip Hudson, CPA. Mr. Hudson has over seven (7) years of audit and accounting experience and he Is also one of the co-founding Partners of HHC. Prior to founding HHC, Kip gained his audit and accounting background working at Baker Peterson &Franklin, the largest accounting firm in Fresno, CA. He will share the responsibility for the conduct of fieldwork and the examination and review of the workpapers. He will also be assisting Mr. Henderson in completing the accounting services throughout the engagement. Mr. Hudson is licensed as a CPA in the State of California and his CPA license number Is 112668. Engagement Supervisor. Mrs. Susan Henderson has over 8 years of audit experience and will be the engagement supervisor. Mrs. Henderson is a supervisor at HHC. She started her career with Deloitte, one of the Big 4 international accounting firms, prior to moving Into a career split between public accounting and being an accounting professor at Fresno State University. She has been an accounting instructor with the University for over 5 years, in which she has been the sole accounting professor for the governmental and non-profit accounting classes for the past 2 years. She is licensed as a CPA In the State of California. Her CPA license number is 106537. Exhibit I of this proposal contains resumes for these team leaders detailing their government and nonprofit auditing and accounting experience, continuing education, and membership in professional organizations relevant to the performance of your accounting services. Our firm policy Is to maintain staffing continuity for all accounting services. In the unlikely event that key team members must be replaced, we will only do so with your permission. Any staffing 6 replacements during the term of the agreement will have the same or better qualifications and experience of the staff which they replace. The quality of the staff over the term of the agreement will be assured because of our participation In excellent governmental and accounting continuing education classes, and our unexcelled on the job training. All members of HHC are very familiar with the stringent quality control standards established by the AICPA and GASB. -Continuina Professional_Education HHC'is committed to quality training and technical proficiency. With such a large segment of the practice dedicated to attestation services, including financial and compliance audits, professional training and education In standards and regulations applicable to governmental financial reporting are of the utmost Importance, Firm standards meet or exceed professional and governmental standards of training and involve professional staff receiving at least forty hours of professional continuing education each year.This emphasis on continuing education Is served In several ways. During the year, the professional staff attend various educational sessions sponsored by the AICPA and California State Society of CPAs, as considered appropriate for the level and need of the individual. These classes Include, among others: *Governmental Financial Reporting • Single Audit. Standards and Practices, • Governmental Auditing &Accounting +Yellow Book: Government Auditing Update. Standards. • Govemmental Accounting Principles, • Financial Accounting Standards: • Comprehensive Review of Generally Comprehensive Review. Accepted Auditing Standards RELEVANT EXPERIENCE We are committed to providing appropriate and related experience, personal involvement, and a broad business perspective to produce a quality end product within the time frames required. The Firm aims to provide financial and compliance auditing and accounting services to governmental agencies throughout the Central Valley and throughout California. We are a governmental agency accounting and auditing firm that aims to specialize in special districts, and our professionals have been performing these services for many years. As a result, our Partners have performed financial and compliance audits and provided accounting on most,if not all, types of governmental agencies and operations Including: • Cities • Child Care Operations • Counties • Joint Power Authorities • Redevelopment Agencies • Investment Activities • Financing Authorities • Landfills • Electrical Utilities • Enterprise Funds • Special Districts •Airports • Water Districts •Transportation Operations • Pension Plans • Federal and State Grants No contracts have been terminated with HHC before completion ever. Currently there are no lawsuits or legal actions pending or have been resolved ever. We have never had a payment problem with the County of Fresno. 7 lee SCOPE OF MRK We believe that the real value of our accounting services lies In what level service we can provide, the depth of experience of the team actually performing the procedures, that being primarily the partners, and other services we can provide while performing the services outlined. No sub-consultants or outside services will be used. Other services Include: - To offer substantive observations and recommendations relating to accounting and operating control policies and procedures. - To identify areas for efficiencies and activities for cost reduction opportunities. - To perform the accounting services In an efficient and effective manner and minimize the Impact and disruption to the daily office workload that already exists. - To be available year-round to offer assistance and advice in the running of the County 33 Special Districts and Implementation of new accounting standards. The engagement will be conducted within the framework of the Firm's quality control program which Includes the use of careful planning, use of computerized accounting software and objective review procedures. On-site staff will use firm supplied portable computers, printers and scanners. We will conduct the necessary steps to perform: Planning of the engagement, Including initial review of the special districts and the accounting and financial reporting environment. - 'Determination of the degree of compliance with laws, regulations, grants, provisions, and County approved policies. - Completing the drafting of the annual financial statements in accordance with GASS, including full financials with footnotes and any required RSI and Issue compliance reports for all 33 special districts. - Completing and submitting the annual transaction reports to the SCO. The accounting services approach will consist of four phases: Initial Planning &Kickoff Meeting (To be completed In June) - Interim Review of TB &Financial Statement Evaluation (JulyJAug) - Issuance of Annual Financial Statements (September 15) - Submission of SCO reports(September 30) Hours by Pro osed Se mants Supervisory Segment Partner Staff Clerical Total Hours Planning 12 4 - 16 Interim Review 24 8 - 32 FS Reports 1 76 27 13 116 SCO Reports 45 16 9 70 Total Hours 157 55 22 234 Planning, Understanding and Communication We will begin the planning of the services upon notification of award of the contract. Based on our previous audit and accounting experience, and our knowledge of how governments and special districts work, we will obtain an insight to the specific concerns and sensitivities of the County. Our understanding Is updated continuously through our year-round contact and communication efforts. We will agree on common objectives and expectations with HUDSON HENDERSON&COMPANY,LLP Ce4ed PubUc Accountants 6 management before accounting preparation work begins and, throughout the service, will meet regularly with management to discuss Issues and to gather feedback. Tasks to be accomplished during this phase include: - Conference with management to discuss the scope of the accounting services, availability of your staff, scheduling, and coordination of our efforts with your efforts to produce the required financial reports. (Initial kick-off meeting) - Conferences with all personnel Involved In the engagement to discuss the scope and timing of the engagement, and anticipated areas of accounting service emphasis. (Initial kick-off meeting) Interim_Review We will review the Initial trial balances and records of the 33 special districts, to try and Identify any areas that may need additional attention. We will work with management and staff to try and identify any missing figures and/or adjustments required to be In compliance with governmental accounting principles and governmental reporting requirements. AdJustina Journal_Entries (continuous throughout engagement) We will discuss and explain proposed adjusting entries with the County's designated finance personnel prior to recording to ensure all facts are obtained and agreed upon prior to moving forward with the adjustment.Adjusting entries will be provided In a format showing the lowest level of posting detail needed for data entry on the County's general ledger system. Finandal Statement Preparation The firm maintains a variety of software packages to be used during the accounting service and In the financial statement compilation process, which Include MS Office (Word, Excel, etc.), Prosystem Fx Engagement, PPC Checkpoint and Checkpoint Tools, and SMART e- practice aids tool. We also have the ability to run reports using IDEA(data analysis software), when needed. Our accounting software enables us to link your trial balance to the financial statements, for efficient Financial statement compilation. It also allows us to easily create analytical reports (e.g. year to year comparisons, budget to actual comparisons, trend analysis, ratio analysis, etc.) to identify any potential issues to be resolved during our analysis. Our research tools are always kept up to date to ensure compliance with accounting and auditing standards, and are also a resource for us to provide guidance to our clients or research any complex accounting transactions. We are a paperless firm,which we believe greatly assists us in performing accounting services efficiently and effectively. SCO Report Prepgration, We will utilize the reporting and submitting software as issued by the State of California to prepare all 33 special district annual financial transactions reports. We will ensure they are matched with the financial date of each special district, and ensure proper electronic submission is completed, with ample time for review by the County, prior to the submission deadline. HUDSON HENDERSON &COMPANY, LLP 40 CeNf ed PubAcAc+countonts 9 SCHEDULE E The Firm understands the importance of meeting deadlines and Issuing timely reports. We fully understand that the timeliness of our services must be achieved at all time, and estimate the following schedule Is necessary to meet the deadlines for issuance: - Initial kick-off meeting: o June, 2015 - Planning (in-office): o June/July, 2015 Onsite Fieldwork: Interim Review: o July/August 2015 (2 days) - Special District Annual Financial Draft Reports Issued: o September 1, 2015 - Special District Annual Financial Final Reports Issued: o September 15, 2015 - SCO Annual Report Submitted: o September 30, 2015 QQ T PROPOSAL The fees for our services for the fiscal year ending June 30, 2015, with an option to extend for two additional years Is as follows: APPENDIX A PARE 2 Service 2015 2016 2017 Annual Financial Statement Prep $15,180 $ 15,180 $15,180 SCO Annual Report Prep 6,270 6,270 6,270 Total 121,450 1 21,450 $214, 50 HUDSON HENDERSON&COMPANY,LLP 40 CerUfred PubUCAccountants 10 STAFF-HOUR ALLOCATION The following table will list all project tasks, with proposed staff, to detail out the hours and fee for each, plus project-related expenses. APPENDIX APART 1&3 ANNUAL FINANCIAL STATEMENT PREPARATION, COF CSA FINANCIAL STATEMENTS Standard COF CSA Quoted Level of Personnel awl &ll M Amou 1 Partners $140 $110 112 $12,320 2 Supervisory Staff $110 $60 39 $2,340 3 Clerical $50 $40 13 $520 Estimated Out of Packet Expense $0 Total Hours 164 Financial Statement Preparation Proposal Price 1154180 SCO ANNUAL REPORT PREPARATION COF CSA Annual Report Preparation Standard COF CSA Quoted Level of Personnel am B&t& Hours A1Ii41¢it 1 Partners $140 $110 45 $4,950 2 Supervisory Staff $110 $60 16 $960 3 Clerical $50 $40 9 $360 Estimated Out of Pocket Expense $0 Total Hours ..._... 0 SCO Annual Report Preparation Proposal Price $6 270 TOTAL HOURS 234 dd HUDSON HENDERSON&COMPANY.LLP 4 " Certified PublkAomunfants 11 CHEMIST Proposal No. 946-W24 Page 28 CHECK LIST This Checklist Is provided to assist vendors in the preparation of their RFP response. Included In U*list,are important requirements and Is the rssponsiblilty of the bidder to submit with the RFP package In order to make the RFP compliant. Because this checklist Is just a guideline, the bidder must read and comply with the RFP In its entirely. Check off each of the IfalklW ng: I. x The Request for Proposal(RFP)has been signed and completed. 2, x Addenda,If any,have been completed,signed and included In the bid package. 3. X one(1)original plus five(6)copies of the RFP have been provided and two(2) CDs of the RFP have been provided. 4. X The completed Criminal History L3isotosure Form as provided will Oils RFP. 5. X The completed Part"atlon Form as provided with this RFP. 6. X The completed Rererence List as provided with this RFP, 7. X indicate all of bidder exceptions to the County"s requireements.mWillons and specifications as stated within this RFP. 0. X The Completed Appendix A-Parta 1,a a 3. 9. X Lastly,on the LOWER LEFT HAND CORNER of the sealed envelope,box,etc. transmitting your bid include the following information: County of Fresno RFP No. 948-6324 Closing Date: Februsry i3,2018 Closing Time: 2100 P.M. CommodAy or service: Audits and Annual Financial TransatUon Report�,,,_SpOcirrt Diatrictar„�tc, Return Checklist Mo}(our RFP,rresggnse. CQN%;i-lJSIQN A professional accounting services relationship with the County of Fresno will be of great value to our Firm, and we are excited and welcome the opportunity to develop a long-term relationship with the County. We are committed to providing excellent service, advisory i value-added benefits to the County, and producing a timely quality end-product. We would like to express our appreciation to the County for allowing us the opportunity to submit a proposal for our services. We are available at any time to discuss our proposal with you. Thank you for allowing us to present our Firm to you. HUDSON HENDERSON&COMPANY.LLP N 0 Certified PuibLkA"auntants 12 HUDSON HENDERSON&COMPANY,LLP 40Certified PublkAmvuntonts 13 EXNIarr-Y RESUMES Brian Henderson, CPA - Engagement Partner Kip Hudson, CPA - Engagement Co-Partner Susan Henderson, CPA, MSA - Engagement Supervisor HUDSON HENDERSON&COMPANY.LIP Cerff ed PUWCACCountan& 14 Professional Resume Brian Henderson, CPA HUDSON HENDERSON ,Engagement Partner & COMPANY, LLP Certified Public Accountants Academic Background: California State University Fresno Bachelor of Science in Business Adrnintstratton, Option In Accountancy Professional Exnervence: (partial listing) Counties: Smcial Distncts: Cities: County of Fresno Pbdey Public Utility District City of Visalia County of Stanistaus Fresno Metropoiltan Flood City of Mendota County of Tulare Control District City of Modesto County of Kings Santa Caro Valley Water District City of Pasadena First 5 Comrnisston : School Districts: Ron-Emfits: County of tongs Visalia USD EDC- Fresno County of Merced Fresno USD EDC- Kings County County of Kem Davis faint USD Rose Bowl Operating County of Stanisiaus San Leandro USD Company Pasadena Center Financial Institutions: Retirement Systems: Operating Company Mission Bank Fresno County Mission National Bank City of Fresnog ; Premler Valley Bank Fresno Metro MPP Kings County COG Tulare County City of Modesto Business., Marin County City of Hanford Makoil Inc. Fresno Irrigation District MPP City of Corcoran orchard Petroleum Inc. Hunter Edison Oil Dev. Joint Power Auth: ESK Umited &Subs. Ireland Inc. Tuolumne River Spiral Technology Searchlight Minerals Modesto Regional Fire Professional Assoctsttpjw ArneriCan Institute of Certifled Public Accountants California Society of Certified Public Accountants Recent Continuing Education: Current on Governmental CPE Credits Governmental Accounting &Auditing Update SEC 8&Financial Reporting, USC, 2009, 2011, 2012 GASB Update, 2011-2014 Auditing in the Small Business Environment, 2011, 2013 FASB Review &Update, 2011, 2013,2014 HUDSON HENDERSON &COMPANY, LLP Cet fred PublIcAcrountants 15 Professional Resume Kip Hudson, CPA HUDSON HENDERSON Engagement Co-Partner & COMPANY, LLP Certified Public Accountants Academic Backtrmund' California State University Fresno Bachelor of Science in Business Administration, Option In Accountancy Bmfesslonalnce: (partial listing) sgec al Cris rlcts; Betts Spring Company Lyons Magnus, Inc. Henry Miller Reclamation Brattalld, Inc. Morison Cogen, LLP District #2131 Britz-Simplot Nikkei Iron Works Corporation Fresno Metropolitan Flood Eriksson, LLC Northland Process Piping, Inc. Control District Coastal Green Vegetable Paper Pulp&Film, Inc. Farmers Water District Company, LLC T.G. Schmelser Co., Inc, Coelho Meat Company, Inc. Schultz Ranch, Inc. Tribal Go eminent., Central Valley Meat SupHerb Farm Table Mountain Rancheria Company, Inc. Sandridge Partners Del Rey Farms SunnyGem, LLC Ron-Profits: Joseph Gallo Farms Ultra Gro, LLC Fresno Metropolitan Harris Woolf California Vucovich, Inc. Museum Almonds San Luis Canal Company Hope Now For Youth Ag One Foundation ftfesshwal Association: American Institute of Certified Public Accountants California Society of Certified Public Accountants RecentContinufna Education: Current on Governmental CPE Credits AuditWatch 4, 4.5 and 5 Auditing &Assurance Update Spidell Tax Update Yellow Book 2013 FAS13 Review &Update Accounting and Auditing with Excel Advanced Audit Standards Workshop: Understanding Risk Assessment HUDSON HENDERSON &COMPANY,LLP Certlfled PuMkAc[ountonts 16 Professional Resume Susan Henderson, CPA, MSA HUDSON HENDERSON Engagement Supervisor & COMPANY, LLP Certified Public Accountants Academic ibc round: California State University,Fresno Bachelor of Science in Business Administration, Option in Accountancy Masters in Accountancy 802 ional F�merience: (partial listing) Audit Experience PCAOB,; special Districts; h3dian Gardnra. Diamond Foods Inc. Coalinga-Huron Recreational District Chukchansl mold Coalinga-Huron Cemetery District 13miness: Coalinga-Huron Library District California Dairies Coalinga-Huron Water District Ruiz Foods Inc. Sunmald Raisins Gallo Research Lecturer Experience California State University Fresno Qaga Financial Accounting Principles &Systems Accounting Information Systems Accounting for Governmental&Non-Profit Organizations Intermediate Accounting 1 Intermediate Accounting 1I Professional Associations: California Faculty Association California Society of Certified Public Accountants Recent Continuing Educa(•kn: Current on Governmentai CPE Credits GovemmentaI Accounting &Auditing Update Foundations in Governmental Accounting Governmental Accounting & Reporting Federal Tax Update CA State Tax Update Internal Control & Fraud Detection HUDSON HENDERSON&COMPANY, LLP CertryTed Pub[iCAcrountants 17 Aft REQUEST FOR PROPOSAL NUMBER: 946-5324 AUDITS AND ANNUAL FINANCIAL TRANSACTION REPORTS - SPECIAL DISTRICTS, ETC. Issue Date: January 9, 2015 Closing Dates. F E 13RUARY 13, 20'15 wh-en tho offichl Purch4slan Ilmot clook Questions regarding this RFP should be directed to; Shannon W.Kirby, phone(669)600-7116, e-mall skirby co.fresno.ca.us. Check County of Fresno Purchasing's Open Solicitations website atht-tpA,.Y-w-mw2.co.froso-o.caus/0440`/­8ids/`SidsR am e as for RFP documents and changes. Please submit all Proposals to: County of Fresno-Purchasing 4626 E. Hamilton Avenue,2"d Floor Fresno,CA 93702-4599 BIDDER TO COMPLETE UNDERSIGNED AGREES TO FURNISH THE COMMODITY OR SERVICE STIPULATED IN THE ATTACHED PROPOSAL SCHEDULE AT THE PRICES AND TERMS STATED,SUBJECT TO THE"COUNTY OF FRESNO PURCHASING STANDARD INSTRUCTIONS AND CONDITIONS FOR REQUEST FOR PROPOSALS(RFP'S)-ATTACHED. HUDSON HENDERSON & COMPANY, LLP COMPANY 55 SHAW AVE., SUITE 101 ADDRESS CLOVIS CA 93612 CITY STATE ZIP CODE (SS91 322-4400 (5W) 322-4401 BHEMARSON@NNCCPAS.CON TELEPHONE NUMBER lACSIMiLE NUMBER_...---'-- E-MAIL ADDRESS SIGNED BY BRIAN HENDERSON PARTNER PRINT NAME TITLE PO-040(01/15) U%julm ON F FRESNO ADDENDUM NUMBER! ONE (1) RFP NUMBER: 946-5324 AUDIT AND NNUAL FINANCIAL IAL TRANSACTION REPORTS a SPECIAL DISTRICTS9 ETC,. January 16, 2016 r+1rRCNARrG ME s6J ti;IPUBLIORI M 2014-151946-M4 AUDIT AND ANNUAL FINANCIAL TRANSACTION REPORTS-SPECIAL DISTRICTS, EM*464S924 ADD IMOC IMPORTANT: SUBMlT PROPOSAL tN SEALED PACKAC3E WITH PROPOSAL NUMBER,CLOSING DATE AND BUYER'S NAME MARKED CLEARLY ON THE OUTSIDE TO: COUNTY OF FRESNO,Purchasing 4525 EAST HAMILTON AVENUE,2rd FIM FRESNO,CA 937024599 ILO31PIe (DATE OF(PROPOSAL WILL In AT 2:00 P.m., OR! FEBRUARY 13, PROPOSALS WILL BE CONSIDERED LATE WHEN THE OFFICIAL PURCHASING'TIME CLOCK READS 2:00 P.M. AD proposal Inbmalion w1II be available for review after contract award. Ciadfication of specjcetlons is to be directed to: Shannon W. Kirby,phone(569)600 7116, e-mail i @ o fr NOTE THE FOLLOWING ADDITIONS, DELETIONS AND/OR CHANGES TO THE REQUIREMENTS OF REQUEST FOR PROPOSAL NUMBER:946.5324 AND INCLUDE THEM IN YOUR RESPONSE. PLEASE SIGN AND RETURN THIS ADDENDUM WITH YOUR PROPOSAL. D Change title of Request for Proposal: Prepare Annual Financial Statements and Annual Financial Transaction Reports of 33 Special Districts nr�lr I✓n�M�NT OF-ADDENDUM NUMBER ON (1) Q REP ROAM COMPANY NAME: HUDSON HENDERSON &COMPANY, LLP (PRINT) SIGNATURE: NAME&TITLE: BRIAN HENDERSON, PARTNER (PRINT) G.-IPUBUMFPIFY 2014-1046-5324 AUDIT AND ANNUAL FINANCIAL TRANSACTION REPORTS-SPECIAL DISTRICTS, (4111) ETCV16-5324 ADD 1.DOC NUMBER:AftAft uwUNTY OF FRESNO ADDENDUM TWO ( ) RFP NUMBER: 94 4 PREPARE ANNUAL L FINANCIAL STATEMENTS ANNUAL FINANCIAL TRANSACTION REPORTS SPECIAL DISTRICTS February 2, 201 S Pffmirem C","BLICtiRFP11'Y 20144094U 4 A L L 34 TRANSACTION REPORTS-SPECIAL DISTRICTS,EMS•5924 ADD 2,DOC IMPORTANT: SUBMIT PROPOSAL IN SEALED PACKAGE WITH PROPOSAL NUMBER,CLOSING DATE AND BUYERS NAMAE MARKED CLEARLY ON THE OUTSIDE TO: COUNTY OF FRESNO,Purchasing 4526 EAST HAMIL70N AVENUE,2b Floor FRESNO,CA 93702.4699 LOSLNG DATE OF PROPOSAL.WILL 131E AT 2-.00 P.M., ON FE13RUARY I PROPOSALS WILL BE CONSIDERED LATE WHEN THE OFFICIAL PURCHASING TIME CLOCK READS 2:00 P.M. All proposal information wM be evWWe for review after contract award. MfikCation of specifications Is to be directed to: Shannon W.Kirby, phone(569)600 T116, e-mail skkr t coftesno,ca.j& NOTE THE ATTACHED ADDITIONS, DELETIONS AND/OR CHANGES TO THE REQUIREMENTS OF REQUEST FOR PROPOSAL NUMBER:946.6324 AND INCLUDE THEM IN YOUR RESPONSE. PLEASE SIGN AND RETURN THIS ADDENDUM WITH YOUR PROPOSAL. ACKNOWLEDOMEN1 OR ADDENDUM NUMBER IO 121 TO REE!946.0324 COMPANY NAME: HUDSON HENDEERSSON & COMPANY, LLP IND SIGNATURE: ------ NAME &TITLE: BRIAN HENDERSON, PARTNER (PRINT) G:IPUBLICIRFP1FY 201 41 519 4 6-53 2 4 AUDIT AND ANNUAL FINANCIAL TRANSACTION REPORTS-SPECIAL DISTRICTS, (4111) ETC1946-5324 ADD 2AOC Afta%u MILE luwwnTY 'OF FRESNO ADDENDUM NUMBER: THREE (3) RFC` NUMBE 8�o -532 PREPARE ANNUAL FINA IAL STATEMENT AND ANNUALFINANCIAL TRANSACTION REPORTS OF 33 SPECIAL DISTRICTS __..._ February 11, 20,,15 PURCHA itrA M8U*RFM!014.1a9*6MAUMT AND ANNUAL L C IMPORTANTt SUBMIT PROPOSAL IN SEALED PACKAGE WITH PROPOSAL NUMBER,CLOSING DATE AND BUYER'S NAME MARKED CLEARLY ON THE OUTSIDE TO: COUNTY OF FRESNO,Purchasing 4525 EAST HAMILTON AVENUE,21A Floor FRESNO,CA 93702-4699 LOSjf4G DATE OF PROPOSAL WILL ®E AT 2:00 P.m., ON FEBRUARY 26, 2015. PROPOSALS WILL BE CONSIDERED LATE WHEN THE OFFICIAL PURCHASING TIME CLOCK READS 2:00 P.M. Ag proposal informallon wig be evabble for review after cm1rad award. Clarification of specifications is to be directed to: Shannon W.Kirby,phone(559)600-7116, e-mail NOTE THE FOLLOWING ADDITIONS, DELETIONS AND/OR CHANGES TO THE REQUIREMENTS OF REQUEST FOR PROPOSAL NUMBER:946-5324 AND INCLUDE THEM IN YOUR RESPONSE. PLEASE SIGN AND RETURN THIS ADDENDUM WITH YOUR PROPOSAL. D Change and extend the closing date of this RFP to February 26,2015 at 2:00 P.M. Y Change answer to Question 18 on Addendum Two(2)to: Q18.The annual financial statements to include footnote disclosures? A18, Yes. Notes to the Financial Statements(Footnote Disclosures)are a required component of the Financial Statements. ACKNOWLEDGMENT OF ADDENDUM NUMBER THREE(3)TO RFP'946-5324 COMPANY NAME: HUDSON HENDERSON &COMPANY, LLP (PRINT) SIGNATURE: ��r ..--------- NAME&TITLE: BRIAN HENDERSON, PARTNER (PRINT) G:IPUBLICIRFPIFY 2014-1519465324 AUDIT AND ANNUAL FINANCIAL TRANSACTION REPORTS-SPECIAL DISTRICTS. (4111) ETC19465324 ADD 1DOC original Proposal To: to VV yy�•`• To Perform: Prepare Annual Financial Statements and Annual Financial Transaction Reports of 33 Special Districts For The Fiscal Year Ending tune 30, 2015 With An Option for Two Additional Years February 13, 2015 Submitted by: Contact: HUDSON HENDERSON & Brian Henderson,CPA COMPANY, LLP Partner 55 Shaw Ave., Phone: (559) 322-4400 Suite 101 Fax: (559) 322-4401 Clovis, CA 93612 bhenderson@hhccoas.com www.hhccpaas,com UDSON HENDERSON & cCOMP,ANY, LLP Cerect PublicAccountants TABLE OF CONTENTS Cover Letter........................................................................................................ 1 Conflict of Interest Statement............................................................................... 2 Certification- Disclosure- Criminal History &Civil Actions.......................................... 3 References ......................................................................................................... 3 Participation....................................................................................................... 4 Exceptions.......................................................................................................... 4 VendorCompany Data ......................................................................................... 5 Scope of Work..................................................................................................... 8 CostProposal...................................................................................................... 10 CheckList........................................................................................................... 12 , EXHIBITS I. Resumes................................................................................................. 14 HUDSON HENDERSON&COMPANY,LLP Ce dj?ea PubLkAtcountvnts i HUDSON HENDERSON & COMPANY' LLP Certifred PublkAwountan& Cover Letter February 13, 2015 Hudson Henderson & Company, LLP (HHC) is pleased to have the opportunity to respond to your request for a proposal to prepare annual financial statements and annual financial transaction reports of 33 special districts and to submit Its qualifications for the County of Fresno (the County) for the fiscal year ending June 30, 2015, with an option for two additional years.These financials are to be prepared in accordance with generally accepted auditing standards, the standards set forth for financial audits in the General Accounting Office's (GAO) Government Auditing Standards, Governmental Accounting Standard Board(GASB) pronouncements, and all other applicable federal, state, local or programmatic financial requirements. This proposal will highlight the background of the partners and staff assigned to the engagement, summarize our experience in the governmental special district area, and describe our approach in performing these services. This proposal demonstrates our ability to perform the necessary accounting services requested by the County on a timely basis. We are committed to performing the required work, completing the Financials and annual transaction reports prior to the County's published time frames and commit to you that we will perform the work within the time frames required. We believe we are the best qualified to perform the accounting services because our professional staff includes Individuals well versed in governmental and special district reporting requirements. We will also be responsive to the needs of the County year round, not just at during financial statement preparation time. We are confident that you will find our firm offers the required expertise, technical knowledge, and business understanding to perform the required services of the County. Our past experience provides us with a thorough understanding of the needs and requirements of the County, as well as the technical knowledge to perform such services In accordance with the accounting and reporting guidelines as published by the various authoritative entities. This proposal is a firm and irrevocable offer for 90 days. I will be the engagement partner assigned to your accounting services. I am an authorized representative of the firm and can be contacted at 55 Shaw Avenue, Suite 101, Clovis, California 93612, or by telephone at (559) 322-4400, and by email at bhendersorifcfc cpas.com. We welcome your inquiries and look forward to further discussions with you. Sincerely, HUDSON HENDERSON &COMPANY, LLP By-, Brian Henderson, CPA Partner 55 Shaw Ave.Suite 101,Clovis,CA 93612 Phone: 559-322-4400 Fax: 559-322-4401 rnLQ@hhccoas.corn L CONFLICT OF INTEREST STATEMENT Hudson Henderson &Company, LLP (HHQ is unaware of any potential conflict of interest situations due to individual or organization activities that occur within the County. CERTIFICATION- DISCLOSURE- CRIMINAL HISTORY &CIVIL ACTIONS �CMFICATiON (1)The prospective primary participant cerlities to the best of its knowledge and belief,that it.its owners,officers,corporate managers and partners: (a)Are not presently debarred,suspended,proposed for debarment,declared ineligible,or voluntarily excluded by any Federal department or agency, (b)Have not within a three-year period preceding this proposal been convicted of or had a civil Judgment rendered against them for commission of fraud or a criminal offense in connection with obtaining,attempting to obtain,or performing a public(Federal,State or local)transaction or contract under a public transaction;violation of Federal or State antitrust statutes or commission of embezzlement,that forgery,bribery,falsification or destruction of records,making false statements,or receiving stolen propW,, (c)Have not within a Ihrea-year period preceding this apppcationlproposel had one or more public transactions(Federal,State or local)terminated for cause or default. (2)where the prospective primary participant Is unable to certiy to any of the statements in this certification,such prospective participant shell attach an explanation to this proposal. Signature: �� Date: February 13,2015 Brian Henderson,Partner Hudson Henderson&Company, LLP (Printed Name&Title) (Name of Agency or Company) 2 REFERENCES Located in Clovis, CA, NNC was formed to service a variety of local governments and non- profit entitles in the Central Valley, as well as throughout California. Names and phone numbers of current and past clients and other references are provided for your inquiries. We encourage you to contact these individuals to obtain information on the quality of the services provided by the founding Partners. Listed below is a partial listing of that prior and current experience: ' ttfwafia i+ttacrro®» aNty ttrrriruN rrK RrntrracT 1cr►u perfsute:as ' Firm: Mudson Nendenm&camPawy.up REFERENCE LIFT Provide at Nsl of at least five(6)customers for whom you have recently provided similar services. Be sure to include all requested information. RthwouNww brgs O-htt (:orda t. 6odry Corr t%reftrof Rnmte Address: 14W W.Laeey& . C* Ranted $tale CA jp: 93210 Phone Na: 1 369 ) 382-3211 Data: Seniea PO4". Audit Preparation of Finoncht Staterrurfta=Shore Audit.TDA N!04 wr::t S Audit Treasury Overal t AVA imca.OES&tnsuraance Grant at dabs Rd&&m Name: ono C awft Omted: Lawrence Seymour-Acts!-Rn Div.Chtaf Ad�esr hall of Records.Room 1012201 T'utam Sbeet ( rmno $die: CA 26: 93711 Pha+a tto: t s ) 1 Date: 2012-2014 Wi=pw4det (audit marayter)-CAFR audit.Sinpto Audit.Zoe Aullft Audit Trma%W f^arrfptianee tnymnce Grant Audts.O85 Grant Audits Re"Ove Hama: c3y of Modesty Coetaat: D&Mna Gspb►oaa-Pdndpal Acow rAunt Address: 1010 Timth shU4 suite 6113 Mt. Modesto State: CA Z* 95233 PhMe Na: (209 ) 377-sm Date: 2008-2014 sw iee Provided' Audit single Audrb-MA Audit Commudty Facility DMfkt AWpts GMN Limit.AVACompitanct RefdeneeName: Paukrasa Ruin tiA&M Water Co. Canted: sob awthdon w-MrAPr*ddent Adis 3623 Puler Drive W. CA A: 9M3e PhW*Na: i 209 ) 7426372 Dale: 2014-20tS ,;Wee Pvvkled: Aud,L Preparation of Financial Statements,Tax Rectum Prep Souvorric ration ng Let Ann Eager-Pnesid&OCE0 Rekrerree Name: FrmsssQ�asnty Ca+tad: Acidness: 906 N Strect,Skae 120 Ck: Fmmft Stale: to ra: 93721 PhorfeNa y i 476.2500 Date: 2008-2014 SaMce Provided: Audit.Preparation of Financial SMements,Tax Retum Rttp 3 PARTICIPATION PARTICIPATION The County of Fresno is a merrier of the Central Valley Purchasing Group. This group consists of Fresno.Kern,Kings,and Tulare Counties and all governmental,tax supported agencies within these counties. Whenever possible.these and other tax supported agencies co-op(piggyback)on contracts put in place by one of the other agencies. Any agency choosing to avail itself of this opportunity,will make purchases in their own name. make payment directly to the contractor,be liable to the contractor and vice versa,per the terms of the original contract,all the while holding the County of Fresno harmless, if awarded this contract,please indicate whether you would extend the same terms and conditions to all tax supported agencies within this group as you are proposing to extend to Fresno County. EYes,we will extend contrast terms and conditions to all qualified agencies within the Central Valley Purchasing Group and other tax supported agencies. E] No,we will not extend contract terms to any agency other then the County of Fresno. t U Brian Henderson,Partner EXCEPTIONS HHC responses to the exceptions as follows: A. Exceptions to General Conditions- No Exceptions Noted. B. Exceptions to General Requirements- No Exceptions Noted. C. Exceptions to Specific Tetras and Conditions - No Exceptions Noted. D. Exceptions to Scope of Work- No Exceptions Noted. E. Exceptions to Proposal Content Requirements- No Exceptions Noted. F. Exceptions to any part of this RFP- No Exceptions Noted. 4 Aa?� VENDOR COMPANY DATA Hudson Henderson & Company, LLP (HHC) was founded by Mr. Kip Hudson and Mr. Brian Henderson to bring together their extensive knowledge, broad client background, and expertise In public accounting services, Both founding partners gained their experience working in large Central Valley Regional accounting firms and bring to the table over 15 years of combined experience. Their main purpose was to create a public accounting firm that is focused on bringing the quality and depth of knowledge of a large accounting firm combined with the personal relationships and attention that a smaller local firm can.provide. Ultimately, the focus is to enhance the relationship and service provided to their clients. While the name on the letterhead is newer, the experience and knowledge of the partners who will be performing your accounting services are anything but new, and have the expertise to complete your accounting services In an exceptional and efficient manner. HHC is a full service public accounting firm providing assurance, tax and bookkeeping services. While both partners have a depth of assurance and audit experience in various industries, HHC Is working on specializing and focusing on governmental and non-profit auditing and accounting services. HHC Is particularly specialized in providing assurance and accounting services to special districts and local governmental agencies. HHC has a vast level of experience, knowledge and history of performing governmental audits and providing governmental accounting services In accordance with auditing standards generally accepted in the United Stages of America, govemmental auditing standards, as well as experience in performing audits in accordance with the Single Audit Act Amendments of 1996 and OMB Circular A-133. We are also current members of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. Prior to founding HHC, Mr. Henderson was a senior manager with Brown Armstrong Accountancy Corporation, where he headed their Fresno office. Mr. Henderson was the lead auditor on several large governmental and non-profit entities, which were previously listed In the reference list section. Our overall approach Is simple,and follows the core values of our firm. We want to be efficient in our procedures and time, to eliminate redundancy and to ease the process and completion of the accounting services for both our people, and mostly for our clients. We put greateffort and time into planning and preparing for the accounting services. We look for ways to efficiently perform the accounting services and we follow our risk based planning approach to properly perform the accounting service, without performing excess or non-useful testing, As part of our accounting services line of work, we look for ways to improve your process and procedures, so that we can consult with our clients and help them become more efficient and effective in their methods as well. Our accounting services are primarily performed by the partners of the firm. Using their experience and knowledge gained over the years, there Is no on-the-job training of new staff by the client while performing your services. Some firms claim to have"hands on"partners, but often after the first year, you will never see the Partner, unless it is a contract year. Not here at HHC. We pride ourselves on the fact that a partner will be onsite and personally responsible for completing the work. This not only improves our services product and gains efficiency with time, but allows our clients to get direct access to the partner to easily take care of any situations and/or questions that arise during the accounting services. 5 One of our core values is accountability. We take this very seriously, and when deadlines are set, we make sure they are met. Without the satisfaction of our clients, we would not be in business today. This is one of the major keys to our success, and that is meeting the expectations and deadlines of•our clients. For the County of Fresno in preparing the annual financial statements and annual transaction reports for 33 special districts, that means completing a quality complete set of financial statements in accordance with governmental accounting standards, from which will be audited by the County auditor. These financials need to be completed in a timely.manner, to assist the County in completing their overall CAFR audit in a timely and cost efficient fashion. This is to lead ultimately to completing the CAFR in early November; to ensure no pressure of completing the CAFR and running up against the deadline come the holidays In late December. We are also aware of the SCO deadline that must be met for each of those reports, and will ensure those are met without exception. PERSONNEL HHC has policies and procedures to ensure it hires only qualified people, that it properly supervises them and provides professional training, that it advances them to responsibilities they are capable of handling, and that It provides them with necessary technical resources. Engagement Partner: The Engagement Partner will be Mr. Brian Henderson, CPA. Mr. Henderson has over eight(8) years of governmental audit and accounting experience and he is one of the co-founding Partners of HHC. Brian obtained the vast majority of his governmental audit experience working as a senior audit manager at Brown Armstrong Accountancy Corporation, the largest CPA firm in Bakersfield, CA. He will be responsible for the conduct of fieldwork and the examination and review of the workpapers. He will be charged with the responsibility of keeping the client informed as to the status of the services, Mr. Henderson Is licensed as a CPA in the State of California and his CPA license number is 104495. Engagement Co-Partner: The Engagement Co-Partner will be Mr. Kip Hudson, CPA. Mr. Hudson has over seven (7)years of audit and accounting experience and he Is also one of the co-founding Partners of HHC. Prior to founding HHC, Kip gained his audit and accounting background working at Baker Peterson 8L Franklin, the largest accounting firm In Fresno, CA. He will share the responsibility for the conduct of fieldwork and the examination and review of the workpapers. He will also be assisting Mr. Henderson In completing the accounting services throughout the engagement. Mr. Hudson is licensed as a CPA in the State of California and his CPA license number Is 112668. Engagement Supervisor: Mrs. Susan Henderson has over 8 years of audit experience and will be the engagement supervisor. Mrs. Henderson is a supervisor at HHC. She started her career with Deloitte, one of the Big 4 International accounting firms, prior to moving Into a career split between public accounting and being an accounting professor at Fresno State University. She has been an accounting instructor with the University for over 5 years, in which she has been the sole accounting professor for the governmental and non-profit accounting classes for the past 2 years. She is licensed as a CPA in the State of Califomia. Her CPA license number Is 106537. Exhibit I of this proposal contains resumes for these team leaders detailing their government and nonprofit auditing and accounting experience, continuing education, and membership in professional organizations relevant to the performance of your accounting services. Our firm policy is to maintain staffing continuity for all accounting services. In the unlikely event that key team members must be replaced, we will only do so with your permission. Any staffing 6 1 1 replacements during the term of the agreement will have the same or better qualifications and experience of the staff which they replace. The quality of the staff over the term of the agreement will be assured because of our participation In excellent governmental and accounting continuing education classes,and our unexcelled on the job training. All members of HHC are very familiar with the stringent quality control standards established by the AICPA and GASB, Continuing PMfesslonall E ucatlon HHC'Is committed to quality training and technical proficiency. With such a large segment of the practice dedicated to attestation services, including financial and compliance audits, professional training and educatlon in standards and regulations applicable to governmental financial reporting are of the utmost Importance. Firm standards meet or exceed professional and governmental standards of training and involve professional staff receiving at least forty hours of professional continuing education each year.This emphasis on continuing education Is served in several ways. During the year, the professional staff attend various educational sessions sponsored by the AICPA and California State Society of CPAs, as considered appropriate for the level and need of the Individual. These classes include, among others: •Governmental Financial Reporting • Single Audit. Standards and Practices. • Governmental Auditing &Accounting •Yellow Book: Government Auditing Update. Standards. • Governmental Accounting Principles. • Financial Accounting Standards: • Comprehensive Review of Generally Comprehensive Review. Accepted Auditing Standards RELEVANT EXPERIENCE We are committed to providing appropriate and related experience, personal Involvement, and a broad business perspective to produce a quality end product within the time frames required. The Firm aims to provide financial and compliance auditing and accounting services to governmental agencies throughout the Central Valley and throughout California. We are a governmental agency accounting and auditing firm that aims to specialize in special districts, and our professionals have been performing these services for many years. As a result, our Partners have performed financial and compliance audits and provided accounting on most,if not all, types of governmental agencies and operations including: • Cities • Child Care Operations • Counties •Joint Power Authorities • Redevelopment Agencies • Investment Activities • Financing Authorities • Landfills • Electrical Utilities • Enterprise Funds • Special Districts • Airports • Water Districts • Transportation Operations • Pension Plans • Federal and State Grants No contracts have been terminated with HHC before completion ever. Currently there are no lawsuits or legal actions pending or have been resolved ever. We have never had a payment problem with the County of Fresno. 7 SCOPE QP WORK We believe that the real value of our accounting services lies in what level service we can provide, the depth of experience of the team actually performing the procedures, that being primarily thepartners, and other services we can provide while performing the services outlined. No sub-consultants or outside services will be used. Other services Include: - To offer substantive observations and recommendations relating to accounting and operating control policies and procedures. - To Identify areas for efficiencies and activities for cost reduction opportunities. To perform the accounting services In an efficient and effective manner and minimize the Impact and disruption to the daily office workload that already exists. - To be available year-round to offer assistance and advice in the running of the County 33 Special Districts and implementation of new accounting standards. The engagement will be conducted within the framework of the Firm's quality control program which Includes the use of careful planning, use of computerized accounting software and objective review procedures. On-slte staff will use firm supplied portable computers, printers and scanners. We will conduct the necessary steps to perform, - Planning of the engagement, including Initial review of the special districts and the accounting and financial reporting environment. - Determination of the degree of compliance with laws, regulations, grants, provisions, and County approved policies. - Completing the drafting of the annual financial statements In accordance with GASB, including full financials with footnotes and any required RSI and issue compliance reports for all 33 special districts. - Completing and submitting the annual transaction reports to the SCO. The accounting services approach will consist of four phases: - Initial Planning &Kickoff Meeting (To be completed In June) - Interim Review of TB &Financial Statement Evaluation (July/Aug) - Issuance of Annual Financial Statements (September 15) - Submission of SCO reports(September 30) Hours b Pro osed Sagrtyents Supervisory Segment Partner Staff Clerical Total Hours Planning 12 4 - 16 Interim Review 24 8 - 32 FS Reports 76 27 13 116 5CO Reports 45 1 16 1 9 70 Total Hours 157 1 55 22 234 Planning, Understanding and Communication We will begin the planning of the services upon notification of award of the contract. Based on our previous audit and accounting experience, and our knowledge of how governments and special districts work, we will obtain an Insight to the specific concerns and sensitivities of the County. Our understanding is updated continuously through our year-round contact and communication efforts. We will agree on common objectives and expectations with HUDSON HENDE•RSON&COMPANY,LLP N: 0 Cwt#kd PubYcAC[auntant5 8 Xr4 S' y�r,31W 1 management before accounting preparation work begins and, throughout the service, will meet regularly with management to discuss issues and to gather feedback. Tasks to be accomplished during this phase include: Conference with management to discuss the scope of the accounting services, availability of your staff, scheduling, and coordination of our efforts with your efforts to produce the required financial reports. (Initlal kick-off meeting) Conferences with ail personnel involved in the engagement to discuss the scope and 'timing of the engagement, and ant,Icipated areas of accounting 'service emphasis. (Initial kick-off meeting) Interim Review We will review the Initial trial balances and records of the 33 special districts, to try and Identify any areas that may need additional attention. We will work with management and staff to try and Identify any missing figures and/or adjustments required to be in compliance with governmental accounting principles and governmental reporting requirements. AdJudinca Journal Entries (continuous throughout engagement) We will discuss and explain proposed adjusting entries with the County's designated finance personnel prior to recording to ensure all facts are obtained and agreed upon prior to moving forward with the adjustment.Adjusting entries will be provided In a format showing the lowest level of posting detail needed for data entry on the County's general ledger system. Financial Statement Preparation The firm maintains a variety of software packages to be used during the accounting service and in the financial statement compilation process, which include MS Office (Word, Excel, etc.), Prosystem Fx Engagement, PPC Checkpoint and Checkpoint Tools, and SMART e- practice aids tool. We also have the ability to run reports using IDEA(data analysis software), when needed. Our accounting software enables us to link your trial balance to the financial statements, for efficient financial statement compilation. It also allows us to easily create analytical reports (e.g. year to year comparisons, budget to actual comparisons, trend analysis, ratio analysis, etc.)to identify any potential issues to be resolved during our analysis. Our research tools are always kept up to date to ensure compliance with accounting and auditing standards, and are also a resource for us to provide guidance to our clients or research any complex accounting transactions. We are a paperless firm, which we believe greatly assists us in performing accounting services efficiently and effectively. SM Rep2rt Preparation We will utilize the reporting and submitting software as issued by the State of California to prepare all 33 special district annual financial transactions reports. We will ensure they are matched with the financial date of each special district, and ensure proper electronic submission is completed, with ample time for review by the County, prior to the submission deadline. HUDSON HENDEPSON&COMPANY,LLP H 0 Celtffred PvbUcAccountonts 9 SCHEDULE The firm understands the importance of meeting deadlines and Issuing timely reports. We fully understand that the timeliness of our services must be achieved at all time,and estimate the following schedule Is necessary to meet the deadlines for issuance: - Initial kick-off meeting: o June, 2015 - Planning (in-office): o June/July, 2015 Onsite Fieldwork; Interim Review: o July/August 2015 (2 days) Special District Annual Financial Draft Reports Issued: o September 1, 2015 - Special District Annual Financial Final Reports Issued: o September 15, 2015 - SCO Annual Report Submitted: o September 30, 2015 COST Pl3OPOSAL The fees for our services for the fiscal year ending June 30, 2015, with an option to extend for two additional years is as follows; APPENDM A PART 2. Service 2015 2016 2017 Annual Financial Statement Prep $15,180 $ 15,180 $15,180 SCO Annual Report Prep 6,270 6,270 6,270 Total $21450 $ 21,450 121,450 HUDSON'HENDERSON&COMPANY,LLP 40 CerbM PubGCArrouWa t5 10 r� STAFF-HOUR ALL OCATIQN_ The following table will list all project tasks, with proposed staff, to detail out the hours and fee for each, plus project-related expenses. APPENDIX A PART 9&3 ANNUAL FINANCIAL STATEMENT PREPARATION COF CSA FINANCIAL STATEMENTS Standard COF CSA Quoted Level of Personnel RWA Box Hours 1 Partners $140 $110 112 $12,320 2 Supervisory Staff $110 $60 39 $2,340 3 Clerical $SO $40 13 $520 Estimated Out of Pocket Expense $0 Total Hours 164 Financial Statement Preparation Proposal Price $15 1a0 SCO ANNUAL REPORT PREPARATION COF CSA Annual Report Preparation Standard COFCSA Quoted Level of Personnel Rft 8k. Hours Arnoun 1 Partners $140 $110 45 $4,950 2 Supervisory Staff $110 $60 16 $960 3 Clerical $SO $40 9 $360 Estimated Out of Pocket Expense $0 Total Hours 70 SCO Annual Report Preparation Proposal Price $69270 TOTAL HOURS 234 HUDSON HENDERSON&COMPANY,LLP Certified PublicAccounlants 11 CHEQKUsT Proposal No. 946.5324 Page 26 CHIECK LOST This Checklist Is provided to assist vendors In the preparation of their RFP response. included In this list,are important requirements and is the responsibility of the bidder to submit with the RFP-package in order to make the RFP comptiant. Because this checklist is just a guideline, the bidder must read and comply with the RFP In ns entifety. Check off each of the following: i, x The Request for Proposal(RFP)has been signed and completed, 2, x Addenda,If any,have been completed,signed and Included in the bid package. 3. X One(1)original plus five(6)copies of the RFP have been provided and two(2) CDs of the RFP have been provided. 4. X The completed CrhrdnalMsfory Dhrdosure Form as provided with this RFP. S. X The completed PatiMpaflon Form as provided with this RFP. 6, X The completed Refenance LkI as provided with this RFP. 7. X indicate all of bidder exceptions to the County's requirements,conditions and specificallons as stated within this RFP. 6. x The Completed Appendix A-Parfs f,2&2. 9. X Lastly,on the LOWER LEFT HAND CORNER of the seated envelope,box,etc, transmitWg your bid include the following information: E RFP No. 946.6324 ebn +13,207b lip P.14, vice: Audits and Annual Financial Transaction Reports-special Districts.Etc. Return Cbeckiist Wth MuE BrP resoonse. CONCLUSION A professional accounting services relationship with the County of Fresno will be of great value to our Firm, and we are excited and welcome the opportunity to develop a long-term relationship with the County. We are committed to providing excellent service, advisory value-added benefits to the County, and producing a timely quality end-product. We would l like to express our appreciation to the County for allowing us the opportunity to submit a proposal For our services. We are available at any time to discuss our proposal with you, Thank you for allowing us to present our Firm to you. i HUDSON HENDERSON&COMPANY,LLP i Certified PubffcAcrountants i2 EMBI TS HUDSON HENDERSON&COMPANY,LLP _ Certified PUWACCowtonts 13 RESUMES Brian Henderson, CPA - Engagement Partner Kip Hudson, CPA - Engagement Co-Partner Susan Henderson, CPA, MSA- Engagement Supervisor HUDSON HENDERSON&COMPANY,LLP Comfier!PubUCAtcoim n8; 14 Professional Resume Brien Henderson, CPA HUDSON HENDERSON Engagement Partner & COMPANY, LLP Certlfred Public Accountants Academic Background: California State University Fresno Bachelor of Science in Business Administration, Option in Accountancy essional a2ghence: (partial listing) Counties: Special Districts: Cities: County of Fresno Pixley Public Utility District City of Visalia County of Stanislaus Fresno Metropolitan Flood City of Mendota County of Tulare Control District City of Modesto County of Kings Santa Clara Valley Water District City of Pasadena First S Commissions: School Districts: Non-Profits: County of Kings Visalia USD EDC- Fresno County of Merced Fresno USD EDC- Kings County County of Kem Davis Joint USD Rose Bowl Operating County of Stanislaus San Leandro USD Company Pasadena Center flnanclal institutions• ,Retirement Systems: Operating Company Mission Bank Fresno County Mission National Bank City of FresnoTransits: Pternier Valley Bank Fresno Metro MPP fangs County COG Tulare County City of Modesto BUSI13ess., Marin County City of Hanford Makoll Inc. Fresno Irrigation District MPP City of Corcoran Orchard Petroleum Inc. Hunter Edison Oil Dev. MCA B*. ,Joint Power Auth: ESK Limited &Subs. Ireland Inc. Tuolumne River Spiral Technology Searchlight Minerals Modesto Regional Fire Am6wffhwalAe3 t tons: American Institute of Certified Public Accountants California Society of Certified Public Accountants Recent Contiiouing Education.. Current on Governmental CPE Credits Governmental Accounting &Auditing Update SEC &Financial Reporting, USC, 2009, 2011, 2012 GASB Update, 2011-2014 Auditing in the Small Business Environment, 2011, 2013 FASB Review &Update, 2011, 2013,2014 HUDSON HENDERSON &COMPANY,LLP Cer9fred PubltcAaountants 15 Professional Resume Kip Hudson, CPA HUDSON HENDERSON Engagement Co-Partner & COMPANY, LLP Certtfled Publk Accountants Academic IJaekaround: California State University Fresno Bachelor of Science in Business Administration, Option in Accountancy Prafesslgnal Experience: (partial listing) B akM91u rectal Districts: Batts Spring Company Lyons Magnus, Inc. Henry Miller Reclamation Brattalid, Inc, Morison Cogen, LLP District *2131 Britz-Simplot Nikkei Iron Works Corporation Fresno Metropolitan Flood Eriksson, LLC Northland Process Piping, Inc. Control District Coastal Green Vegetable Paper Pulp & Film, Inc, Farmers Water District Company, LLC T.G. Schmeiser Co., Inc. Coelho Meat Company, Inc, Schultz Ranch, Inc. Tribal yernments: Central Valley Meat SupHerb Fams Table Mountain Rancheria Company, Inc. Sandridge Partners Del Rey Farm SunnyGem, LLC Non-Profits, Joseph Gallo Fawns Ultra Gro, LLC Fresno Metropolitan Harris Woolf Callfomle Vucovich, Inc. Museum Almonds San Luis Canal Company Hope Now For Youth Ag One Foundation Profess_Ipnal Associations: American Institute of Certified Public Accountants California Society of Certified Public Accountants Recent -Continuthe EdLication: Current on Governmental CPE Credits AuditWatch 4, 4.5 and 5 Auditing &Assurance Update Spidell Tax Update Yellow Book 2013 FASB Review &Update Accounting and Auditing with Excel Advanced Audit Standards Workshop: Understanding task Assessment HUDSON HENDERSON &COMPANY,LLP Cer fjW PubUcAcmuntonts 16 Professional Resume Susan Henderson, CPA, MSA HUDSON HENDERSON Engagement Supervisor & COMPANY, LLP Certified Publk Accountants Academk Background. California State University Fresno Bachelor of Science in Business Administration, Option in Accountancy Masters in Accountancy pngftsionai erience: (partial listing) Audit Experience Special Dlstdcts; Indian Gardnat Diamond Foods Inc. Coalinga-Huron Recreational District Chukchansi Sold Coalinga-Huron Cemetery District Smin I Coalinga-Huron Library District California Dairies Coalinga-Huron Water District Ruiz Foods Inc, Sunmaid Raisins Gallo Research Lecturer Experience California State University Fresno Classes, Financial Accounting Principles &Systems Accounting Information Systems Accounting for Governmental&Non-Profit Organizations Intermediate Accounting I Intermediate Accounting II PmftssionaLAssociations: California Faculty Association California Society of Certified Public Accountants g�cent Contfitufncr Education: Current on Governmental CPE Credits Governmental Accounting &Auditing Update Foundations in Governmental Accounting Governmental Accounting &Reporting Federal Tax Update CA State Tax Update Internal Control &Fraud Detection HUDSON HFNDERSON&COMPANY, LLP Cerged PublicAccouritanis 17 Exhibit C ' f DATE: December 5, 2017 Contract No.: P-15-175-C Vendor Number: 0000278496 Contract Title: Prepare Annual Financial Name/Address: Hudson Henderson&Co.,Inc. Statements&Annual Transaction Reports for 7473 N. Ingram,Suite 102 33 Special Districts Fresno CA 93711 Contract Period: 05/07115 - 05/06/18 Representative: Brian Henderson Using Agencies: Public Works-Special Phone No.: 559.412,7576 Districts Email: info!2hhcxpas.com Terms: Net 45 Bid Reference No.: Total Contract Amt.: $851800.00 Buyer Name: S.W.Kirby Requisition No: 1401800061 prg: 9140 Supersedes: NEW RENEWAL Amendment REFERENCE TICK DATE DESCRIPTION: Amendment#1 to add language to the Scope of Work to Include preparation of the final audited Financial Statements In addition to the initial complMons. SPECIAL INSTRUCTIONS: DISTRIBUTION: Completed By: Date. Completed By. Date DEPARTMENT: Public Works&Planning REQUISITIONER: Lemuel ASPfec Mark Wturen co County of Fresno INTERNAL SERVICES DEPARTMENT ROBERT BASH,DIRECTOR—CIO o .a Facility Services - Fleet Services - Graphics Information Technology - Purchasing Security - Telecommunications AMENDMENT NUMBER ZONE (1) Agreement Number: P-15-175-C December 1, 2017 Hudson Henderson ATTN: Brian Henderson 7473 N. Ingram Ste 102 Fresno,CA 93711t Contract Number P-15-175-C covering preparation of Annual Financial Reports for 33 Special Districts is amended as follows:Amend language in the original Scope of Work to include preparation of the final audited Financial Statements in addition to Initial compilations. Maximum: in no event shall services performed and/or fees paid under this Agreement be In excess of eighty-five thousand,eight hundred dollars($85,800.00). Please acknowledge your acceptance by retuming all pages of the signed original of this letter to my office, retaining a copy for your files. If you have any questions,please contact Shannon W.Kirby,Purchasing Analyst,at(559)600-7116 or .S'irb Q c fnsno.ca.us. FOR THE COUNTY OF FRESNO Gary E. Cornuelle byGer'E. Dad;2017.1Z010950AS 48W Gary E.Comueile Purchasing Manager 4525 East Hamilton Avenue Fresno,CA 93702-4599 GEC:SWK:YJ Q PUBLICICL.ERICAL USE(NJLYICONTRACTSICONTRACT AMENDMENT TEMPLATE 10052017.DOC 4525 E.Hamilton Avenue I Fresno,Califomia 93702.4599/(559)6OD-7110 The County of Fresno is an Equal Employment Opportunity Employer` CONTRACT NO. P-15-175-C Page 2 Hudson Henderson December 1,2017 CONTRACTOR TO COMPLETE: Company: Hudson Henderson & Company, Inc. Type of Entity: ❑ Individual ❑ Limited Liability Company ❑ Sole Proprietorship ❑ Limited Liability Partnership ® Corporation ❑ General Partnership bhenderson@hhccpas.com °1'"&VWby "rWe °WM "&w" Signature wu;mi�.�zot w:s�+~Sena Brian Henderson, Partner 1211117 Print Name and Title Date 7473 N. Ingram Ave., STE 102 Fresno CA 93711 Address City state Zip 559-412-7576 559-493-5325 bhenderson@hhccpas.com TELEPHONE NUMBER FAX NUMBER E-MAIL Aomess ACCOUNTING USE ONLY ORG No.: 9140 Account No.: 7295 Requisition No.: 1401800061 (0912015) G:\PUBLIC\CLERICAL USE ONLY\CONTRACTS\P-15-175-C ADMEN 1 HUDSON HENDERSON.DOC Exhibit D DATE: March 8, 2018 Contract No.: P-15-175-C Vendor Number: 0000278496&0000280702 Contract Title: Preparation of Annual NamelAddress: Hudson Henderson&Co., Inc. Financial Reports for 7473 N. Ingram Ste. 102 33 Special Districts Fresno CA 93711 Contract Period: 05/07/15 - 05/06/19 Representative: Brian Henderson Using Agencies: Public Works-Special Phone No.: 559,412.7576 Districts Ismail: infb@hhccpas.com Terms: Net 45 Bid Reference No.: W-5324 Total Contract Amt.: $99,900.00 Buyer Name: S.W. Kirby Requisition No: 1401800083 Org: 9140 Supersedes: NEW RENEWAL L�J AMENDMENT REFERENCE TICK DATE DESCRIPTION: Amendment#2 to extend contract for One year and to add money to the total amount of the contract SPECIAL INSTRUCTIONS: DISTRIBUTION: Completed By; Date: Completed a: Date DEPARTMENT: Pablrc Works&Planning REQUISITIONER: Itinwel Asp- Mark Warren CO, County of Fresno INTERNAL SERVICES DEPARTMENT ROBERT BASH, DIRECTOR - CIO Facility Services Fleet Services Graphics Information Technology - Purchasing Security Telecommunications AMENDMENT NUMBER TWO (2) Agreement Number: P-15-175-C March 6, 2018 Hudson Henderson&Co„ Inc, 7473 N.Ingram Ste 102 Fresno,CA 93711 Contract Number P-15-176-C covering preparation of Annual Financial Reports for 33 Special Districts Is amended as follows: The contract with your company expires May 6,2018. The County of Fresno desires to extend this contract for an additional one year effective May 7,2018 through May 6,2019. Prices will be firm For the contract period. Amendment provisions shall remain In full force and effect with any contract renewals. Maximum: in no event shall services performed and/or fees paid under this Agreement be In excess of ninety-nine thousand,nine hundred dollars($99,900.00). Please acknowledge your acceptance by returning all pages of the signed original of this letter to my office,retaining a copy for your flies. If you have any questions,please contact Shannon W.Kirby,Purchasing Analyst,at(559)600-7118 or email Sj$irby1cp.fresno.ca,us. FOR THE COUNTY OF FRESNO Gary E. Cornuelle o1oE. Dow.2016, 0614,34m-0e'oo• Gary E.Comueile Purchasing Manager 4525 East Hamilton Avenue Fresno,CA 93702-4599 GEC:SWK:YJ G:IPUBLICICONTRACTS&EXTRACTSICIP-15-175-C AMEND 2 HUDSON HENDERSON&CO.,INC.DOC 4525 E. Hamilton Avenue / Fresno, California 93702-4599 / (559) 600-3110 1 The County of Fresno is an Equal Employment Opportunity Employer' CONTRACT NO. P-16-176-C Page 2 Hudson Henderson&Co.,Inc. March 6,2018 CONTRACTOR TO COMPLETE: Company: HUDSON HENDERSON & COMPANY, INC. Type of Entity: ❑ Individual ❑ Limited Liability Company © Sole Proprietorship• ❑ Limited Liability Partnership ® Corporation ❑ General Partnership Signature bhenderson ri�hhCCPaS.COmaeiytea» BRIAN HENDERSON, PARTNER 3/7/18 Print Name and Title Date 7473 N. INGRAM AVE., STE 102 FRESNO CA 93711 Address City State Zip 559-412-7576 559-493-5325 BHENDERSON@HHCCPAS.COM TELEPHONE NUMBER FAX NUMBER E-MAIL ADDRESS ACCOUNTING USE ONLY ORG No.: 9140 Account No.: 7295 Requisition No.: 14018DD083 (0912015) G:IPUBLICICONTRACTS&EXTRACTSICIP-15-175-C AMEND 2 HUDSON HENDERSON&CO.,INC.DOC Exhibit E SELF-DEALING TRANSACTION DISCLOSURE FORM In order to conduct business with the County of Fresno (hereinafter referred to as "County"), members of a contractor's board. of directors (hereinafter referred to as "County Contractor"), must disclose any self-dealing transactions that they are a party to while providing goods, performing services, or both for the County.A self-dealing transaction is defined below: "A self-dealing transaction means a transaction to which the corporation is a party and in which one or more of its directors has a material financial interest" The definition above will be utilized for purposes of completing this disclosure form. INSTRUCTIONS (1) Enter board member's name,job title(if applicable), and date this disclosure is being made. (2) Enter the board member's company/agency name and address. (3) Describe in detail the nature of the self-dealing transaction that is being disclosed to the County.At a minimum, include a description of the following: a. The name of the agency/company with which the corporation has the transaction; and b. The nature of the material financial interest in the Corporation's transaction that the board member has. (4) Describe in detail why the self-dealing transaction is appropriate based on applicable provisions of the Corporations Code. (5) Form must be signed by the board member that is involved in the self-dealing transaction described in Sections (3) and (4). Exhibit E (1)Company Board Member Information: Name: Brian Henderson Date: 9/11/2018 Job Title: Partner (2)Company/Agency Name and Address: Hudson Henderson &Company,Inc. 7473 N. Ingram Ave., STE 102 Fresno, CA 93711 (3) Disclosure(Please describe the nature of the self-dealing transaction you are a party to): N/A- none noted (4)Explain why this self-dealing transaction is consistent with the requirements of Corporations Code 5233(a): N/A- none noted (5)Authorized Signature Signature: I — �y Date: 1 9/11/2018