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Home My WebLink AboutAgreement A-12-250-3 wtih Brown Armstrong Accountancy Corp..pdf - 1 - 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 THIRD AMENDMENT TO AGREEMENT THIS THIRD AMENDMENT TO AGREEMENT (“Third Amendment”) is made and entered into this day of , 2015, by and between COUNTY OF FRESNO, a political subdivision of the State of California (“COUNTY”), and Brown Armstrong Accountancy Corporation, a California corporation, whose address is 4200 Truxtun Avenue, Suite 300, Bakersfield, California 93309 (“CONTRACTOR”). WITNESSETH: WHEREAS, COUNTY and CONTRACTOR entered into Agreement number 12-250, dated June 5, 2012 (“Agreement”), by which CONTRACTOR agreed to serve as an independent auditor to COUNTY for fiscal years 2011-12 through 2015-16; and WHEREAS, COUNTY and CONTRACTOR entered into a first amendment to the Agreement dated August 20, 2013 (“First Amendment”), and a second amendment to the Agreement dated November 4, 2014 (“Second Amendment”; together with the Agreement and the First Amendment, the Agreement as Previously Amended), by which CONTRACTOR agreed to provide additional auditing services to the COUNTY; and WHEREAS, COUNTY and CONTRACTOR now desire to enter into this Third Amendment to further amend the Agreement as Previously Amended in order to include the audits of the Fresno County Service Areas, W aterworks Districts, Maintenance Districts, Highway Lighting Districts, and Solid Waste Commissions listed in Exhibit A and incorporated herein by reference for the fiscal year ended June 30, 2015, through the remaining “Fiscal Years Covered by this Agreement” (as that term is defined in the Agreement); and to ratify and retroactively pay out-of-scope billing for additional time spent by the CONTRACTOR on the audit for the fiscal year 2013-14, in the amount of $72,000 as invoiced to the COUNTY by CONTRACTOR on June 28, 2015. - 2 - 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 NOW, THEREFORE, for good and valuable consideration, the receipt and adequacy of which is hereby acknowledged, COUNTY and CONTRACTOR agree as follows: 1. Item 12 of subsection A of section 3, after item 11 on page 6 of the Agreement, is deleted in its entirety and replaced with the following: "12. The annual audits of the Fresno County Service Areas, W aterworks Districts, Maintenance Districts, Highway Lighting Districts, and Solid Waste Commissions listed in Exhibit A and incorporated herein by reference beginning with fiscal year 2014-15 and for all subsequent Fiscal Years Covered by this Agreement. 13. In addition, the following services are to be provided at no extra charge: A minimum of twelve hours, annually, of continuing professional education. This is to be provided to County audit and accounting staff.” 2. Subsection A of section 9, located on page 17, lines 9 through 16, of the Agreement, and as amended by section 2 of the Second Amendment, is deleted in its entirety and replaced with the following: "The COUNTY agrees to pay the CONTRACTOR and the CONTRACTOR agrees to receive as full compensation for services to be rendered under this Agreement the following amounts: For the Fiscal Year ending on June 30, 2012: Rates Hours Total Partners $180 91 $ 16,380 Managers 140 207 28,980 Supervisory Staff 100 308 30,800 Staff 70 716 50,120 Other (Clerical) 50 46 2,300 SUBTOTAL 1,368 $128,580 For the Fiscal Year ending on June 30, 2013: - 3 - 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 Rates Hours Total Partners $180 96 $ 17,280 Managers 140 215 30,100 Supervisory Staff 100 323 32,300 Staff 70 742 51,940 Other (Clerical) 50 54 2,700 Additional Services N/A N/A 8,772.21 SUBTOTAL 1,430 $143,092.21 For the Fiscal Year ending on June 30, 2014: Rates Hours Total Partners $180 100 $ 18,000 Managers 140 224 31,360 Supervisory Staff 100 356 35,600 Staff 70 783 54,810 Other (Clerical) 50 61 3,050 Additional Services* N/A N/A 72,000 SUBTOTAL 1,524 $214,820 *By this Amendment, the COUNTY ratifies and approves payment in the amount shown above for ‘Additional Services’ for the additional time spent by the CONTRACTOR on the audit of the COUNTY’s financial statements for the Fiscal Year ending on June 30, 2014, as invoiced to the COUNTY on June 28, 2015. For all other Fiscal Years Covered by this Agreement: Rates Hours Total Partners $180 155 $ 27,900 Managers 140 324 45,360 Supervisory Staff 100 606 60,600 Staff 70 1,288 90,160 Other (Clerical) 50 76 3,800 SUBTOTAL 2,449 $227,820 (per year)” 3. The first paragraph of subsection B of section 9, located on page 17, lines 17 - 4 - 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 through 24, of the Agreement, and as amended by section 3 the Second Amendment, is deleted in its entirety and replaced with the following: “CONTRACTOR estimates that the audit services described herein shall require no more than: 1,368 hours of Contractor’s staff time for the Fiscal Year ending on June 30, 2012; 1,430 hours of Contractor’s staff time for the Fiscal Year ending on June 30, 2013; 1,524 hours of CONTRACTOR’s staff time for the Fiscal Year ending on June 30, 2014; and 2,449 hours of CONTRACTOR’s staff time for all other Fiscal Years covered by this Agreement. Based upon the scope of work to be performed herein, the maximum compensation to be paid to CONTRACTOR for performing all services required to be performed under this Agreement shall not exceed $128,580 for the Fiscal Year ending on June 30, 2012; $143,092.21 for the Fiscal Year ending on June 30, 2013; $214,820 for the Fiscal Year ending on June 30, 2014; and $227,820 for all other Fiscal Years covered by this Agreement. This amount is inclusive for the following audit services to be rendered by CONTRACTOR:” 4. Item 12 is added to subsection B of section 9 of the Agreement, after item 11 which was added by section 4 of the Second Amendment, as follows: "12. Audits of the Fresno County Service Areas, Waterworks Districts, Maintenance Districts, Highway Lighting Districts, and Solid Waste Commissions listed in Exhibit A and incorporated herein by reference - $85,000.” COUNTY and CONTRACTOR agree that this Amendment is sufficient to amend the Agreement as Previously Amended and, that upon execution of this Amendment, the Agreement as Previously Amended and this Amendment together shall be considered the Agreement. 5. The Agreement, as hereby amended, is ratified, and continued. All provisions, - 5 - 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 terms, covenants, conditions and promises contained in the Agreement as Previously Amended and not amended herein remain in full force and effect. I EXECUTED on the date first above set forth. 2 COUNTY OF FRESNO: 3 4 Deborah Poochigian, Chairman Board of Supervisors : Date: ~ :J. 1) 7 ATTEST: Bernice E. Seidel, Clerk Board of Supervisors 8 II Date: Ddob.e--r /J..) d..DlS I 12 REVIEWED & RECOMMENDED FOR 13 APPROVAL: Vicki Crow, C.P.A. 14 Auditor-Controller/Treasurer-Tax Collector 15 16 17 APPROVED AS TO LEGAL FORM: Daniel C. Cederberg, County Counsel 18 19 By ~4/( ZHy+ 20 APPROVED AS TO ACCOUNTING FORM: 21 Vicki Crow, C.P.A. 22 Auditor-Controller/Treasurer-Tax Collector 23 -J~~ By __ ~~------------------ 24 -6- CONTRACTOR: Title. ___ q;z-¥--'&'-"'-''!-.:::..:....:rJ_,Cw~'-1~1T-'-k...__._( ____ _ Date: ___ .<...qq-""'---7.-...,__.~'-'-=---.l.../__,5('"'~----- - 7 - 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 FOR ACCOUNTING USE ONLY: Org. No.: 2540 Account No.: 7295 Fund/Subclass: 0001/10000 Southeast Regional Solid Waste Commission Org. No.: 9020 Account No.: 7295 Fund/Subclass: 0720/15000 Fresno-Clovis Metropolitan Solid Waste Commission Org. No.: 9023 Account No.: 7295 Fund/Subclass: 2350/33870 Zoo Authority Org. No.: 9810 Account No.: 7295 Fund/Subclass: 4845/10000 Tobacco Corporation Org. No.: 2540 Account No.: 7295 Fund/Subclass: 0001/10000 Exhibit A Third Amendment to Agreement 12-250 Brown Armstrong Accountancy Corporation Type Name Org# County Service Areas CSA 01 (S)9141 County Service Areas CSA 02 9142 County Service Areas CSA 05 9145 County Service Areas CSA 07 9147 County Service Areas CSA 10 9150 County Service Areas CSA 14 9154 County Service Areas CSA 19 9159 County Service Areas CSA 23 9163 County Service Areas CSA 30 9170 County Service Areas CSA 31 9171 County Service Areas CSA 32 9172 County Service Areas CSA 33 9173 County Service Areas CSA 34 9174 County Service Areas CSA 35A 9175 County Service Areas CSA 39AB 9212 County Service Areas CSA 43 9243 County Service Areas CSA 44 9305 County Service Areas CSA 47 9310 County Service Areas CSA 49 9249 County Service Areas CSA 50 9248 Maintenance District MD 2 9363 Maintenance District MD 3 9364 Maintenance District MD 4 9365 Maintenance District MD 5 9366 Maintenance District MD 6 9367 Maintenance District MD 7 9368 Highway Lighting District CSA OV 9314 Waterworks District WWD 37 9357 Waterworks District WWD 38 9358 Waterworks District WWD 40 9360 Waterworks District WWD 41 (W & S)9361/9351 Waterworks District WWD 42 9362 Solid Waste Commission Fresno-Clovis Metropolitan 9023 Solid Waste Commission Southeast Regional 9020 Page 1 of 1