HomeMy WebLinkAboutAgreement A-18-585 with Hudson Henderson & Co. Inc..pdf1 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, California (herei nafter
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
1 O 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 extenc:j
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
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18-0563 Agreement No. 18-585
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 CONTRA TOR: 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 16 4. A. TERMINATION: 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 24 25 26 1) 2) 3) 4) An illegal or improper use of funds; A failure to comply with any term of this Restated Agreement; A substantially incorrect or incomplete report submitted to the COUNTY; 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 tenns 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 perfonned 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 governing 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 attorney'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 attorney'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 1 O 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 shall 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-
1 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, 6th 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 AM. Best, 27 Inc. rating of A FSC VII or better. 28 11. AUDITS AND INSPECTIONS: The CONTRACTOR shall at any time during business -6-
1 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 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 12. NOTICES: The persons and their addresses having authority to give and receive notices under this Restated Agreement include the following: COUNTY COUNTY OF FRESNO Attn: Lemuel Asprec Public Works & Planning 2220 Tulare Street, 6th Floor Fresno, CA 93721 PH: 559.600.4298 FAX: 559.455.4606 CONTRACTOR Hudson Henderson & Co., Inc. Attn: Brian Henderson 7473 N. Ingram, Ste 102 Fresno, CA 93711 PH: 559.412.7576 Fax: 559.493.5325 All notices between the COUNTY and CONTRACTOR provided for or permitted under this Restated Agreement must be in writing and delivered either by personal service, by first-class United States mail, by an overnight commercial courier service, or by telephonic facsimile transmission. A notice delivered by personal service is effective upon service to the recipient. A notice delivered by first-class United States mail is effective three COUNTY business days after deposit in the United States mail, postage prepaid, addressed to the recipient. A notice delivered by an overnight commercial courier service is effective one COUNTY business day after deposit with the overnight commercial courier service, delivery fees prepaid, with delivery instructions given for next day delivery, addressed to the recipient. A notice delivered by telephonic facsimile is effective when transmission to the recipient is completed (but, if such transmission is completed outside of COUNTY business hours, then such delivery shall be deemed to be effective at the next beginning of a COUNTY business day), provided that the sender maintains a machine record of the completed transmission. For all claims arising out of or related to this Restated Agreement, nothing in this section establishes, waives, or modifies any claims -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-
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'FOR ACCOUNTING USE ONLY:
ORG No.: Various
.Account No.: 7295
•·Requisition No.: 1401800083
COUNTY OF FRESNO
ATTEST:
Bernice E. Seidel
Clerk of the Board of Supervisors
County of Fresno, State of California
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EXHIBIT A ANNUAL SERVICES PROVIDED BY HUDSON HENDERSON 1. Prepare Annual Financial Statements for 33 Special Districts 2. Prepare SCO Annual Report 3. Audited Financial Statement Preparation with independent auditor's report TOTAL ANNUAL COST Extra Services will be charged at the hourly rates listed below: Partners Supervisory Staff Clerical $ $ $ 110/hr $ 60/hr $ 40/hr 15,180 6,270 5,780 27,230
Contract No.: Contract Title: Contract Period: Using Agencies: Terms: Exhibit B P-15-175-C DATE: June 8, 2015 Vendor Number: Prepare Annual Financial Statements. & Annual Transaction Reports for 33 Special Districts 05/07/15 -05/06/18 Public Works & Planning Special Districts Net45 Name/Address: Representative: Phone No.: Email: Total Contract Amt.: $85,000 ----~--------Buyer Name: SW. 1%y 00002,]8496 Hudson Henderson & Co. LLP 55 Shaw Ave. Suite #101 Clovis, CA 93613 Brian Henderson 559.322.4400 Henderson@hhccpas.com Requisition No: 1401500024 Org: _9_14_0 _____________ _ WNEW DTICKDATE Supersedes: ---1 RENEWAL D ADJUSTMENT Cl REFERENCE (RFQ# / RFP#) DESCRIPTION: CPA accounting firm to prepare annual financial statements and annual reports for Public Works and Planning's 33 Special Districts. SPECIAL INSTRUCTIONS: DISTRIBUTION: Comgldled 8:1 Date: Completed !2:: Date Public Works-Special DEPARTMENT: Di slht s ------REQUISITIONER: Lemuel Asprec Carol Pratt Rev 112/15
r. County of Fresno ?fij:'.;Jl!iJ-0" Alill:08 .._u V Vt>i INTERNAL SERVICES DEPARTMENT ROBERT BASH, DIRECTOR -cro 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 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:\PUBLIC\CCM"RACTS & EXTRACTS\C\P-15-175-C AGREs-1ENT.CX:X:
PROCUREMENT AGREEMENT NUMBER: P-15-175-C Hudson Henderson & Company, LLP May 27, 2015 Page 3 ($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. 6th 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 & EXrRACTS\C\P-15-175-C AGREEMENT. CXX
PROCUREMENT AGREEMENT NUMBER: P-15-175-C 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 shall 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: \PUBLIC\CONTRACTS & EXfRACTS\C\P-15-175-C AGREEMENT .OOC
PROCUREMENT AGREEMENT NUMBER: P-15-175-C Hudson Henderson & Company, LLP May 27, 2015 Page5 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@co.fresno.ca.us. FOR THE COUNTY OF FRESNO ~o,Gen~ Purcha ing Manager 4525 East Hamilton Avenue Fresno, CA 93702-4599 Date: S--~ / 5-GEC:SWK:hrs G:\PUBLIC\CONTRACTS &EXTRACTS\C\P-15-175-CAGREEMENT.DOC
PROCUREMENT AGREEMENT NUMBER: P-15-175-C Hudson Henderson & Company, LLP Page•6 May 27, 2015 CONTRACTOR TO COMPLETE: Company: Type of Entity: D Individual D Sole Proprietorship D Corporation Signed by: Print Name and Title 70 Signed by: Print Na Address TELEPHONE NUMBER ACCOUNTING USE ONLY ORG No.: 9140 Account No.: 7295 Requisition No.: 1401500024 (04/2015) Io I FAX NUMBER G:\PUBLIC\CCMRACTS & EXTRACTS\C\P-15-175-C AGREEMENT.OOC '2~11•1, LLP D Limited Liability Company [B"'"Limited Liability Partnership D General Partnership Clevis.· City ( <:rr Date State Zip t:he"'th"'&>.'"'&c A Acc,/'JQJ.'. @1c E-MAI '.A.OORESS 1
PROCUREMENT AGREEMENT NUMBER: P-15-175-C Hudson Henderson & Company, LLP May 27, 2015 ATTACHMENT ''A" SERVICES 2015 1. Prepare Annual Financial Statements for 33 $15,180 Special Districts 2. Prepare SCO Annual Report $ 6,270 TOTAL $21,450 G: \PUBLIC\CONTRACTS & EXTRACTS\C\P-15-175-C AGREEMENT .CXX: Attachment Page 1 of 1 2016 2017 $15,180 $15,180 $ 6,270 $ 6,270 $21,450 $21,450
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:\PIJBLIC\CCNTRACTS&EXTRACTS\C\P-15-175-CArnEEMENT.CX:X:
COUNTY OF FRESNO REQUEST FOR PROPOSAL NUMBER: 946-5324 AUDITS AND ANNUAL FINANCIAL TRANSACTION REPORTS -SPECIAL DISTRICTS, ETC. Issue Date: January 9, 2015 Closing Date: FEBRUARY 13, 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 skirby@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, 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 _,(._ss_,9)'---_3_22_-4•_01 _____ _ TELEPHONE NU~ ~/'./ACSIMILE NUMBER C ~---~~---BHENDERSON@HHCCPAS.COH E-MAIL ADDRESS SIGNED BY BRIAN HENDERSON PARTNER PRINT NAME TITLE P0-040 (01/15)
COUNTY OF FRESNO ADDENDUM NUMBER: ONE (1) RFP NUMBER: 946-5324 AUDIT AND ANNUAL FINANCIAL TRANSACTION REPORTS .. SPECIAL DISTRICTS, ETC. . . January 16, 2015 PURCIIASING USE ssj G:\PUBUC\RFP\FY 2014-151946-5324 AUDIT AND ANNUAL FINANCIAL TRANSACTION REPORTS-SPECIAL DISTRICTS, ETC\946-5324 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, 2nd Floor FRESNO, CA 93702-4599 jcLOSING DATE OF PROPOSAL WILL BE AT 2:00 PaM•, ON FEBRUARY 13, 201 Sal 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 @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 (1) TO REP 946-5324 COMPANY NAME: HUDSON HENDERSON & COMPANY, LLP (PRINT} SIGNATURE: ~~ £~ NAME & TITLE: BRIAN HENDERSON, PARTNER (PRINT) G:\PUBLICIRFP\FY 2014-15\946-5324 AUDIT AND ANNUAL FINANCIAL TRANSACTION REPORTS-SPECIAL DISTRICTS, ETC\946-532-4 ADD 1.DOC {4/11)
• I • I COUNTY OF FRESNO ADDENDUM NUMBER: TWO (2) RFP NUMBER: 946-5324 PREPARE ANNUAL FINANCIAL STATEMENTS AND ANNUAL FINANCIAL TRANSACTION REPORTS OF 33 SPECIAL DISTRICTS February 2, 2015 PURCHASUIGUSE G:IPUBL!C\RFP\FY 2014-15\946-5324 AUDIT AND ANNUAL FINANCIAL ssj TRANSACTION REPORTS • SPECIAL DISTRICTS, ETC\946-5324 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 HAMIL TON AVENUE, ZOO Floor FRESNO, CA 93702-4599 jcLOSING DATE OF PROPOSAL WILL BE AT 2:00 P.M., ON FEBRUARY 13, 2015.j 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 @co.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 C2) TO REP 946-5324 COMPANY NAME: HUDSON HENDERSON & COMPANY, LLP (PRINT) ~~~~ SIGNATURE: NAME & TITLE: BRIAN HENDERSON, PARTNER (PRINT) G:\PUBLIC\RFP\FY 2014-15\946-5324 AUDIT AND ANNUAL FINANCIAL TRANSACTION REPORTS· SPECIAL DISTRICTS, ETC\946-5324 ADD 2.DOC (4/11)
COUNTY OF FRESNO ADDENDUM NUMBER: THREE (3) RFP NUMBER: 946-5324 PREPARE ANNUAL FINACIAL STATEMENT AND ANNUALFINANCIAL TRANSACTION REPORTS OF 33 SPECIAL DISTRICTS February 11, 2015 PURCHASING USE G:\PUBLIC\RFPIFY 2014-15\946-5324 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, 2nd Floor FRESNO, CA 93702-4599 lcLOSING DATE OF PROPOSAL WILL BE 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. 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 @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 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: Q18. The annual financial statements to include footnote disclosures? A 18. Yes. Notes to the Financial Statements (Footnote Disclosures) are a required component of the Financial Statements. ACKNOWLEDGMENT OF ADDENDUM NUMBER THREE {3) JO RF P 946-5324 COMPANY NAME: HUDSON HENDERSON & COMPANY, LLP (PRINT) SIGNATURE: ~_,;;:; ~~ NAME & TITLE: BRIAN HENDERSON, PARTNER (PRINT) G:\PUBLIC\RFP\FY 2014-15\946-5324 AUDIT AND ANNUAL FINANCIAL TRANSACTION REPORTS· SPECIAL DISTRICTS, ETC\946-5324 ADD 3.DOC (4/11)
Original Proposal To: 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 Submitted by: HUDSON HENDERSON & COMPANY, LLP 55 Shaw Ave., Suite 101 Clovis, CA 93612 www.hhccpas.com February 13, 2015 Contact: Brian Henderson, CPA Partner Phone: (559) 322-4400 Fax: (559) 322-4401 bhenderson@hhccpas.com HUDSON HENDERSON & COMPANY, LLP Certified Public Accountants
TABLE OF CONTENTS Cover Letter........................................................................................................ 1 Conflict of Interest Statement............................................................................... 2 Certification-Disclosure-Criminal History & Civil Actions.......................................... 3 References ............................................ ,11••············ .......... ,...................................... 3 Participation........................................................................................................ 4 Exceptions........................................................................................................... 4 Vendor Company Data . .. .. ... ... . .. . . .... ... .. .. .. . ... . . .. .. . .. . . . .. . ... . .. .... . ... .. . . . ... .. .. . .. . .. . .. . . .. .. 5 Scope of Work............................................................................................................ 8 Cost Proposal...................................................................................................... 10 Check List........................................................................................................... 12 EXHIBITS I. Resumes .. ... . ... . . .... .. . . ... ..... .... . . .. .. . .. .. . .. .. .... . . .. .. .. . .. . .. .. . ............ ... .. .. .. . .. . .. .. 14 J HUDSON HENDERSON &COMPANY, LLP r' Certified Public Accountants 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 financ!a! 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@hhccpas.com. We welcome Y?Ur 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 info@hhccoas.com
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 ('I) 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 debannenl, 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 pertom1lng 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 application/proposal 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 lo this proposal. Signature: ~...:; £ ~ Dale: Brian Henderson, Partner (Printed Name & Tille) February 13, 2015 Hudson Henderson & Company, LLP (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: VENDOR MUST COMPi rn AND BFJifRN WITH BfQHfSI fOR PB0PQSAI Firm: Hudson Hender-, &Company, U.P 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. Refeience Name: Kings County Contact Becky Our-Oired:or of Fin;ance Addtffs: _1_400_W_._La_«v_,,;,,_Bl_vd_. ___________________ _ City: H:mfu.-d Stare: CA Z.,: _;;;9_323....;;.0 __ _ PhoneNo.: I~ } !582-3211 Date: Service Provided: Audit. Preparation of Finand.l Sbtement.s, Single Audit, lOA Audit, Fir.st S Audit Treasu,y Oversight, AVA Compliance, 01:S &. fnsurance Grant :audits Refeienoe Name: Fn!$11o County Contact: uwrence Seymour-Acct•Fin Div. Chief Ad&!eSG: H:all of Records, Room 105, 2261 Tulare Sb.....t City: Fna-.sno Slate: CA 24,: _93_7_2_1 __ _ Phone No.: ( ~ ; 600-1373 Date: __ 20_1_2-_2_01_4 _______ _ Service Provided: (:audit manager)• CAt'R audit, Single Audit. Zoo Authon1y Audit. Tniasu,y Compllanc:e Insurance Gr.ant Audits, OES Gr:ant Audits Refeteme Name: Cify of Modesto Contact: OeAnna Esplnoz;a• Principal Account:ant Ad&!e;s: 1010 Tenth Slntet. Suite 6113 City: Modtito State: CA 21): _9_53_53 ___ _ Phone No.: ( 209 ) 577·5384 Date: 2008-2014 Service Provided: --Audit. Single Audit. TDA Audit. Community F.icility-Oistrid:--Aud---,-lts ______ _ GANN Umil:, AVA Compliance Ref~Name: Ponden>H B.asln Mutual Water Co, 5623 P.ari<er Drive Bob Bartholomew• Vice Pl'<!Sident Mkess: City: Mllnpo$,1• Sla:e: CA 2-:,: 95338 PhoneNo.: (~) 742-6572 Date: _2_01_4-_20_1s _______ _ ~Nice PIOVided: Audit, Preparation of Fin:andal Statements, Tax Return Prep Economic bevelopment Corpciratl0n Senllng Lee Ann Eager-Pttsldent/CEO Reference Name: F.uno CClon!.y Contaci: Addtess: 906 N streot. Suite 120 City: Fresno State: CA Zip: _9_3_7_21 ___ _ Phone No.: { ~ } 476•2500 Date: __ 2oos_-_2_01_4 _______ _ Service Provided: Audit. Prepar:ation of Financial Statel11ffll::s, Tax Return Prep 3
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, \'lliil 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. r:7 Yes, we will extend contract terms and conditions to all qualified agencies within the L.:.J Central Valley Purchasing Group and other tax supported agencies. • No, we will not extend contract terms to any agency other than the County of Fresno. ~.-;:-%~ (Authorized Signature) Brian Henderson, Partner Tl!le 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 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 States of America, governmental auditing standards, as well as experience in performing audits in accordance with the Single Audit Act Amendments of 1996 and 0MB 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 Cslifornia 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 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 Standards and Practices. •Yellow Book: Government Auditing Standards. • Financial Accounting Standards: Comprehensive Review. RELEVANT EXPERIENCE • Single Audit. • Governmental Auditing & Accounting Update. • Governmental Accounting Principles. • Comprehensive Review of Generally Accepted Auditing Standards 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 • Child Care Operations • Counties • Joint Power Authorities • Redevelopment Agencies • Investment Activities o Financing Authorities • Landfills • Electrical Utilities • Enterprise Funds o 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 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 dally 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 bv Prooosed Seaments Supervisory Seament Partner Staff Clerical Total Hours Planninci 12 4 -16 Interim Review 24 8 -32 FS Reoorts 76 27 13 116 SCO Reoorts 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 lll . ..J HUDSON HENDERSON & COMPANY, LLP '1 r Certified Public Accountants 8
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 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 indude 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. sea 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. J HUDSON HENDERSON & COMPANY, LlP fJI Certified PubUcAccountonts 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 -sea 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 Annual Financial Statement Prep sea Annual Report Prep Total J HUDSON HENDERSON & COMPANY, LLP r' Cerlified PubUc Accountants 2015 $15,180 6,270 ;pl,450 $ ~ 2016 2017 15,180 $15,180 6,270 6,270 21!450 121,450 10
STAFF-HOUR ALLOCATION The following table will 11st all project tasks, with proposed staff, to detail out the hours and fee for each, plus project-related expenses. APP~X A PART 1 & 3 ANNUAL FINANCIAL STATEMENT PREPARATION COF CSA FINANCIAL STATEMENTS Level of Personnel 1 Partners 2 Supervisory Staff 3 Clerical Standard Rate $140 $110 $50 Estimated Out of Pocket Expense Financial Statement Preparation Proposal Price COF CSA Quoted Rate $110 $60 $40 Total Hours SCO ANNUAL REPORT PREPARATION COF CSA Annual Report Preparation Standard Level of Personnel Ri'ill:. 1 Partners $140 2 Supervisory Staff $110 3 Clerlcal $50 Estimated Out of Pocket Expense SCO Annual Report Preparation Proposal Price J HUDSON HENDERSON & COMPANY, LLP J'l CeTtifted PublicAccounwnts COF CSA Quoted Rate $110 $60 $40 Total Hours TOTAL HOURS Hours 112 39 13 164 .l::!.ru!.rn 45 16 9 70 234 Amount $12,320 $2,340 $520 $0 $15,180 Ar.n.ru!ot $4,950 $960 $360 $0 $6,270 11
CHECKLIST Proposal No. 94S.5324 Page26 CHECK LIST This Checklist is provided to assist vendors in the preparation of their RFP resl)Onse. Included in this list, are important requirements and is the responsibility of the bidder lo 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 or the following: 1. X The Request for Prol)Osal (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 Dlsdosure Form as provided wiU1 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 all of bidder exceptions lo the County's requirements, conditions and specifications as stated within this RFP. 8. X The Compleled Appendix A -Parts 1, 2 & 3. 9. X Lastly, on the LOWER LEFT HAND CORNER or the sealed envelope, box, etc. transmitting your bid include the folloWing information: County of Fresno RFP No. 946-5324 Closing Date: Februa!l 131 2015 Clooing Time: 2:00P,M. Commodity or Service: Audits and Annual Financial Transaction Re2orts • SJ!!cial Districts. Etc. 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 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 . ._J HUDSON HENDERSON & COMPANY. UP r Certified Public Accountants 12
EXHIBITS HUDSON HENDERSON & COMPANY. LlP Celtijied PubllcAccountonts 13
EXHIBIT I RESUMES · Brian Henderson, CPA -Engagement Partner Kip Hudson, CPA -Engagement Co-Partner Susan Henderson, CPA, MSA -Engagement Supervisor .._j HUDSON HENDERSON & COMPANY, LlP r Certified Public Accountants 14
.. ',• Brian Henderson, CPA Engagement Partner Professional Resume HUDSON HENDERSON & COMPANY, LLP Certified Public Accountants Academic Background: California State University Fresno Bachelor of Science in Business Administration, Option in Accountancy Professional Experience: Counties: County of Fresno County of Stanislaus County of Tulare County of Kings First 5 Commissions: County of Kings County of Merced County of Kem County of Stanislaus Financial Institutions: Mission Bank Mission National Bank Premier Valley Bank ausioess: Makoil Inc. (partial listing) Special Districts: Pixley Public Utlllty District Fresno Metropoiitan Fiooo Control District Cities: City of Visalia City of Mendota City of Modesto Santa Clara Valley Water District City of Pasadena School Districts: Visalia USD Fresno USO Davis Joint USD San Leandro USO Retirement Systems: Fresno County City of Fresno Fresno Metro MPP Tulare County Marin County Fresno Irrigation District MPP PCAOB: Non-Profits: EDC-Fresno EDC-Kings County Rose Bowl Operating Company Pasadena Center Operating Cofll)any Transits: Kings County COG City of Modesto City of Hanford City of Corcoran Joint Power Auth: Orchard Petroleum Inc. Hunter Edison Oil Dev. ESK Limited & Subs. Spiral Technology Ireland Inc. Searchlight Minerals Tuolumne River Modesto Regional Fire Professional Associations: American Institute of Certified Public Accountants canfomla Society of Certified Public Accountants Recent Continuing Education: Current on Governmental CPE Credits Governmental Accounting & Auditing Update SEC & Financial Reporting, use, 2009, 2011, 2012 GASB Update, 2011-2014 Auditing In the Small Business Environment, 2011, 2013 FASB Review & Update, 2011, 2013,2014 J HUDSON HENDERSON & COMPANY, LLP r Certified PubUcAccountants 15
Kip Hudson, CPA Engagement Co-Partner Academic Background: Professional Resume California State University Fresno HUDSON HENDERSON & COMPANY, LLP Certified Public Accountants Bachelor of Science in Business Administration, Option in Accountancy Professional Experience: (partial listing) Business: Betts Spring Company Lyons Magnus, Inc. Brattalld, Inc. Morison Cogen, LLP Britz-Simplot Nikkel Iron Works Corporation Eriksson, LLC Northland Process Piping, Inc. Coastal Green Vegetable Paper Pulp & Film, Inc. Company, LLC Coelho Meat Company, Inc. Central Valley Meat Company, Inc. Del Rey Farms Joseph Gallo Farms Harris Woolf California Almonds Profess;ona/ Associations: T.G. Schmeiser Co., Inc. Schultz Ranch, Inc. SupHerb FamlS Sandridge Partners SunnyGem, LLC Ultra Gro, LLC Vucovich, Inc. San Luis Canal Company American Institute of Certified Public Accountants California Society of Certified Public Accountants Specjal Districts: Henry Miller Reclamation District #2131 Fresno Metropolitan Flood Control District Fanner.; Water District Tribal Governments: Table Mountain Rancheria Non-Profits: Fresno Metropolitan Museum Hope Now For Youth Ag One Foundation 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 i,j HUDSON HENDERSON & COMPANY, LlP r Certljied Publlc Accountants 16
Professional Resume Susan Henderson, CPA, MSA Engagement Supervisor HUDSON HENDERSON & COMPANY, LLP Cert;t;ed 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: Specjal Districts: Diamond Foods Inc. Coalinga-Huron Recreational District Coalinga-Huron Cemetery District Business: California Dairies Ruiz Foods Inc. Sunrnaid Raisins Gallo Research Coalinga-Huron Library District Coalinga-Huron Water District 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 Professional Associations: California Faculty Association California Society of Certified Public Accountants Becent Contlnuin,g Education: Current on Governmenta I CPE Credits Governmental Accounting & Auditing Update Foundations in Governmental Accounting Governmental Accounting & Reporting Federal Tax Update CA State Tax Update Internal Control & Fraud Detection 111 HUDSON HENDERSON &COMPANY, LLP f' Certified Public Accountants Indian Gaming: Chukchansi Gold 17
C UNTY OF FRESNO REQUEST FOR PROPOSAL NUMEJER: 946-5324 AUDITS AND ANNUAL FINANCIAL TRANSACTION REPORTS -SPECIAL DISTRICTS, ETC. Issue Date: January 9, 2015 Closing Date: FEBRUARY 13, 2015 Proposal will be considered LA TE 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 skirby@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, 2nd Floor Fresno, CA 93702-4599 BIDDER TO COMPLETE UNDERSIGNED AGREES TO FURNISH THE COMMODl1Y 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 __ (~55_,.9).__,._,,.,,..3=22,,.,-4,.,,-10=1 =-----TELEPHONE NUMBER ... dACSIMILE NUMBER ;;;--;;?,__~-BHENDERSON@HHCCPAS.COII E-MAIL ADDRESS SIGNED BY BRIAN HENDERSON PARTNER PRINT NAME TITLE PD-040 (01/15)
C UNTY OF FRESNO ADDENDUM NUMBER: ONE (11) Rf P NUMBER: 946 ... 5324 AUDIT AND ANNUAL FINANCIAL TRANSACTION REPORTS = SPECIAL DISTRICTS, ETCa January 16, 2015 PURCHASING USE ssj <3:\PUBUCIRFP\FY 2014-15\946-5324 AUDIT ANO ANNUAL FINANCIAL TRANSACTION REPORTS -SPECIAL DISTRICTS, ETC\946-5324 ADD 1.DOC IMPORTANT: SUBMIT PROPOSAL IN SEALED PACKAGE WITH PROPOSAL NUMBER, CLOSING DATE AND BUYER'S NAME MARKED CLEARLY ON THE OUTSIDE TO: COUNlY OF FRESNO, Purchasing 4525 EAST HAMILTON AVENUE, 2nd Floor FRESNO, CA 93702-4599 lcLOSING DATE OF PROPOSAL WILL BE AT 2:00 PaM•, OIM FEBRUARY 13, 2015.j PROPOSALS WILL BE CONSIDERED LATE WHEN THE OFFICIAL PURCHASING TIME CLOCK READS 2:00 P.M. All proposal infonnation 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 @co.f resno.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 p.cKNOWLEDGMENT OF ADDENDUM NUMBER ONE (1) TO REP 946-5324 COMPANY NAME: HUDSON HENDERSON & COMPANY, LLP {PRINT) SIGNATURE: ~~ £~ NAME & TITLE: BRIAN HENDERSON, PARTNER (PRINT) G:\PUBLIC\RFP\FY 2014-15\946-5324 AUDIT AND ANNUAL FINANCIAL TRANSACTION REPORTS· SPECIAL DISTRICTS, ETC\946-5324 ADD 1.DOC (4/11)
COUNTY Of FRESNO ADDENDUM NUMBER: TWO (2) RFP NUMBER: 946 ... 5324 PREPARE ANNUAL FINANCIAL STATEMENTS AND AIN)NUAL FINANCIAL .TRANSACTION REPORTS OF 33 SPECIAL DISTRICTS February 2, 2015 PIJRCIIASIIIG USE G:\PUBLIC\RFP\FY 2014-15\946-5324 AUDIT AND ANNUAL FINANCIAL ssj TRANSACTION REPORTS-SPECIAL DISTRICTS, ETC\946-5324 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, ZOO Floor FRESNO, CA 93702-4599 lcLOSING DATE OF PROPOSAL WILL BE AT 2:00 P.M., ON FEBRUARY 13, 2015.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 skirb @co.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 C2} TO REP 946-5324 COMPANY NAME: HUDSON HENDERSON & COMPANY, LLP (PRINT) ~~«----~ SIGNATURE: NAME & TITLE: BRIAN HENDERSON, PARTNER (PRINT) G:\PUBUC\RFP\FY 2014-15\946-5324 AUDIT AND ANNUAL FINANCIAL TRANSACTION REPORTS -SPECIAL DISTRICTS, ETC\946-5324 ADD 2.00C (4/11)
COUNTY Of FRESNO ADDENDUM NUMBER: THREE (3) RFP NUMBER: 946 ... 5324 PREPARE ANNUAL FRNACIAL STATEMENT AND ANNHJJ.ALFINANCIAL TRANSACTION REPORTS OF 33 SPECIAL DISTRICTS February 11, 20'.15 PURCHASING USE G:\PUBLIC\RFP\FY 2014-15\946-5324 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, 2nd Floor FRESNO, CA 93702-4599 lcLOSING DATE OF PROPOSAL WILL BE AT 2:00 P .. M .. 11 ON FEBRUARY 26, 2015 .. I PROPOSALS WILL BE CONSIDERED LATE WHEN THE OFFICIAL PURCHASING TIME CLOCK READS 2:00 P.M. All proposal information wiff 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 @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 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: Q18. The annual financial statements to include footnote disclosures? A 18. Yes. Notes to the Financial Statements (Footnote Disclosures) are a required component of the Financial Statements. ACKNOWLEDGMENT OF ADDENDUM NUMBER THREE (3) TO REP 946-5324 COMPANY NAME: HUDSON HENDERSON & COMPANY, LLP (PRINT) SIGNATURE: ~~~~ NAME & TITLE: BRIAN HENDERSON, PARTNER (PRINT) G:\PUBLIC\RFP\FY 2014·15\946-5324 AUDIT AND ANNUAL FINANCIAL TRANSACTION REPORTS -SPECIAL DISTRICTS, ETC\946-5324 ADD 3.DOC (4/11)
Original Proposal To: To Perform: Prepare Annual Financial Statements and Annual Financial Transaction Reports of 33 Special Districts For The Fiscal Vear Ending June 30, 2015 With An Option for Two Additional Years Submitted by: HUDSON HENDERSON & COMPANY, LLP 55 Shaw Ave., Suite 101 Clovis, CA 93612 www.hhccpas.com February 13, 2015 Contact: Brian Henderson, CPA Partner Phone: (559)322-4400 Fax: (559) 322-4401 bhenderson@hhccoas.com HUDSON HENDERSON & COMPANY, LLP Certified Public Accountants
TABLE OF CONTENTS Cover Letter. .. . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . .. . . . . . . . . . . . .. .. . . . . . . . . . . . . . . . .. .. .. . . . . . . . . .. 1 Conflict of Interest Statement . . . .. . . . .. .. . . . . . . . . .. . . .. . . . . .. . .. . . . . .. . . . . . .. . . . . . . . . . . .. .. . .. . . .. . . . . .. . . . . 2 Certification-Disclosure-Criminal History & Civil Actions.......................................... 3 References............................................................................................................. 3 Participation........................................................................................................ 4 Exceptions .. ,........................................................................................................ 4 Vendor Company Data . .. . . . . . . . . . . . .. . . . . .. . .. .. . .. . .. . . .. . . .. . . .. . . .. .. . .. .. . . . . . . . .. . . ... . . . . . . . . . .. . . . .. . . . 5 Scope of Work............................................................................................................. 8 Cost Proposal .. .. ... . . ... ....... .. . ..... .. .... ... .. ...... ........ ... . ...... .. .. . .. .......... ...... ..... ..... .. .. ... 10 Check List........................................................................................................... 12 EXHIBITS I. Resumes .. . . . . ...... ..... ....... ... ... . .. .. .. .. ... .. . .. .. . .. ....... .. . .. . ... .... .. .. .. .... .. . . . .. . . . . ... . 14 ~ .J HUDSON HENDERSON & COMPANY, LLP lf1I tfiJ Certified Public Accountants
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 requsst 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 Avenue1 Suite 101, Clovis, California 93612, or by telephone at (559) 32.2.-4400, and by email at bhenderson@hhccoas.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 info@hhccoas.com
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 ('I) The prospective primary participant certifies to the bast of its knowledge and belief, that It its owners, officers, corporate managers and partners: (a) Are not presently debarred, suspended, proposed for debannent, 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 or fraud or a criminal offense in connection with obtaining, attempting to obtain, or perfom1ing 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 application/proposal 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 lhis proposal. Signature: a,,..::£~ Date: Brian Henderson, Partner (Printed Name & Tille) February 13, 2015 Hudson Henderson & Company, LLP (Name or 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 yout 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: VFNQDB MUST COMP! fif AND RFTilRN WUH REQUEST fOB PROPOSAi Firm: Hudson Henderson & Company, llP REFERENCE LIST Provide a: list of al least five (5) customers for whom you have recently provided similar services. Be sure to include all requested information. Refetenee Name: Kings County Contacc Becky C.ur-Din!dor of Finance l\ddre$$: _1_400_W_. t.a_cev_Sl_v_d_. ___________________ _ City; H:inford State: CA z.,: _9_3_23_0 ___ _ PhoneNo.: (~) SS2-3211 Daie: Sen.ice PIO'lided: Audit, Pr«J)llr.ition of Finandil Sbtements, Sing!• Audit, TOA Audit, Fir.st 5 Audit Treasury Oversight, AVA Compliance, OES & fnsur:ance Grant :audits Rtfetenee Name: Fresno County Conlaci: L:awn=nce Seymour-Acct-Fin Div, Chief Add/cs;: Hall of Records, Room 105, 22.01 Tulare Sb-eel: City. Ft"flno Stale: CA ~: _9_37_2_1 ___ _ Phone No.: (~ ) 600-1373 Date: __ 20_1_2_-2_0_14 _______ _ Sen.ice Provided: (;,uclit m:an:ige.-)-CAFR :audit, Single Audit, Zoo Authority Audit, Tn,aswy Complblnce Jmur.11nce Grant Audits, OES Grant Audits Refettnet Name: City of Modesto Conlact: DeAnna Esplnoz:i-Principal Accountant Addtess: 1010 Tenth Stniet, Suite 6113 City. Modtito Slate: CA z-,: _9S_3_5_3 ___ _ PhoneNo.: ( 209 } 577-5384 Date: __ 2_oos_-_20_1_4 ______ _ Service Provided: --Audit, Single Audit, TDA Audit, Community F:.a01ity Oistriet Audits GANN Umit, AVA Compl/:anct Reference Name: _Pon_~ ___ a:a_Sj_·n_M_uhl_:a_l w_:i_te_r_eo_. _ Cattact: Address: _56_23_P_.ark_er_0n_·_ve ____________________ _ City; Mariposa, S!a:e: CA ~: __ 9_53_38 ___ _ Sob Bariholomow• \liu President PhoneNo.: ( ~ J 742-6572 Date: _2_0_14_-2_0_1_5 _______ _ Service Provided: Audit, Prep2ration of Financ:bl Statements, Tax R..tum Prep Eccc1omic Oevdopment Corporation Serving Reference Name: Fn!:Srio=Cou=nly>L-________ Contact: I.ff Ann Eager-Preslden!/CEO Address: 906 N st~t. suite 120 City: Fresno State: _CA __ Z-ip: 93721 Phone No.: ( 559 l 476-2500 Dale: __ 2o_os_-2_0_14 _______ _ Service Provided: --Audit. Pr~r:ation of Financial statements, Tax Return Prep 3
PARTICIPATION PARTUCBPATION The County of Fresno is a member of the Central Valley Purchasing Group. This group consists of Fresno, Kem, 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 ro avail i1self of this opportunity, will make purchases in their own name, make payment directly 1o 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. r:-7 Yes, we wlll extend contract terms and conditions to all qualified agencies within the L.:.J Central Valley Purchasing Group and other tax supported agencies. • No, we will not extend contract terms to any agency other than the County of Fresno. ~~%~ EXCEPTIONS (Authorized Signature) Brian Henderson, Partner lltle 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 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 States of America, governmental auditing standards, as well as experience in performing audits in accordance with the Single Audit Act Amendments of 1996 and 0MB 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 N9vemberr to ensure no pressure of completing the CAFR ~nd 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 ls 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 profidency. 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 appiicable 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 Standards and Practices. •Yellow Book: Government Auditing Standards. • Financial Accounting Standards: Comprehensive Review. RELEVANT EXPERIENCE • Single Audit. o Governmental Auditing & Accounting Update. 0 Governmental Accounting Principles. • Comprehensive Review of Generally Accepted Auditing Standards 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 o Child Care Operations o Counties • Joint Power Authorities .. Redevelopment Agencies • Investment Activities o Financing Authorities • Landfills o Electrical Utilities O Enterprise Funds o Special Districts o Airports o Water Districts O Transportation Operations o 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 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 bv Prooosed Seqments Supervisory Seqment Partner Staff Clerical Total Hours Planninq 12 4 -16 Interim Review 24 8 -32 FS Reports 76 27 13 116 SCO Reoorts 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 atJ HUDSON HENDERSON & COMPANY, LLP : fJ Certified Public Accountants 8
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 Entrie~ (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. 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. tJ HUDSON HENDERSON & COMPANY, LlP J'll Certified Public Accountants · 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 Onslte Fieldwork: Interim Reviev.,: 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: APPENDJXAPARf2. Service Annual Financial Statement Prep SCO Annual Report Prep Total J HUDSON HENDERSON &COMPANY, LLP ~ CeTtifled Public Accountants 2015 $15,180 6,270 i21,450 2016 2017 $ 15,180 $15,180 6,270 6,270 i 21t450 i21,450 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 A PART 1 & 3 ANNUAL FINANCIAL STATEMENT PREPARATION COF CSA FINANCIAL STATEMENTS Level of Personnel 1 Partners 2 Supervisory Staff 3 Clerical Standard Rate $140 $110 $50 Estimated out of Pocket Expense Financial Statement Preparation Proposal Price COF CSA Quoted ~ $110 $60 $40 Total Hours SCO ANNUAL REPORT PREPARATION COF CSA Annual Report Preparation Standard Level of Personnel .Biml. 1 Partners $140 2 Supervisory Staff $110 3 Clerical $50 Estimated out of Pocket Expense SCO Annual Report Preparation Proposal Price ftiJ HUDSON HENDERSON & COMPANY, LLP r' CeTtljied Public Accountants COF CSA Quoted Rate $110 $60 $40 Total Hours TOTAL HOURS Hours 112 39 13 164 ~ 45 16 9 70 234 Amount $12,320 $2,340 $520 $0 $15,180 AID.mmt $4,950 $960 $360 $0 i61210 11
CHECKLIST Proposal No. 946-5324 Page26 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 lo 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, 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 all ot bidder exceptions to the County's requirements, conditions and specifications as stated within this RFP. 8. X The Completed Appendix A -Paris 1, 2 & 3. 9. X Lastly, on the LOWER LEFT HANO CORNER of the sealed envelope, bOX, etc. transmitting your bid include the following infonnation: County of Fresno RFP No. 946-5324 Closing Date: februa!I 1312015 Closing Time: 2:00P.M, Commodity or Service: Audits and Annual Financial Transaction Re(!orts • Sj!!!cial Districts. Etc. 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, adylsory 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. ~ tJ1 HUDSON HENDERSON & COMPANY, LLP lf1j r' Certified Public Accountants 12
EXHIBITS fl.JI HUDSON HENDERSON & COMPANY. UP r Certified PubllcAccountants 13
EXHIBIT I RESUMES · Brian Henderson, CPA -Engagement Partner Kip Hudson, CPA -Engagement Co-Partner Susan Henderson, CPA, MSA -Engagement Supervisor J HUDSON HENDERSON & COMPANY, LlP r Cettified PubUc:AccountanlS 14
Brian Henderson, CPA Engagement Partner Academic Background: Professional Resume Callfomta State University Fresno HUDSON HENDERSON & COMPANY I LLP Certified Public Accountants Bachelor of Science in Business Admlnistratton, Option in Accountancy Professional Experience: Counties: (partial llstlng) Special Districts: Pixley Public Utility District fresno Metropoiitan Fiood Control District Cities: City of Visalia · City of Mendota City of Modesto County of Fresno County of Stanislaus County of Tulare County of Kings Santa Clara Valley Water District City of Pasadena First 5 Commissions: County of Kings County of Merced County of Kem County of Stanislaus Financial Institutions: Mission Bank Mission National Bank Premier Valley Bank Business: Makoil Inc. Orchard Petroleum Inc. Hunter Edison Oil Dev. ESK Limited & Subs. Spiral Technology Professional Associations: School Districts: Vlsalla USO Fresno USD Davis Joint USD San Leandro USD Retirement Systems: Fresno County City of Fresno Fresno Metro MPP Tulare County Marin County Fresno Irrigation District MPP PCAOB: Ireland Inc. Searchlight Minerals American Institute of Certified Public Accountants California Society of Certified Public Accountants Non-Profits: EOC-Fresno EDC-Kings County Rose Bowl Operating Company Pasadena Center Operating Company Transits: Kings County COG City of Modesto City of Hanford City of Corcoran Joint Power Auth: Tuolumne River Modesto Regional Fire Recent Continuing Education; Current on Governmental CPE Credits Governmental Accounting & Auditing Update SEC & Financial Reporting, use, 2009, 2011, 2012 GASB Update, 2011-2014 Auditing In the Small Business Environment, 2011, 2013 FASS Review & Update, 2011, 2013,2014 11.J HUDSON HENDERSON & COMPANY, LLP fJ Certified PubUc Accountants 15
Kip Hudson, CPA Engagement Co-Partner Academic Background: Professional Resume California State University Fresno HUDSON HENDERSON & COMPANY, LLP Certified Public Accountants Bachelor of Science in Business Administration, Option in Accountancy Professional Experience; (partial listing) Business: Betts Spring Company Brattalid, Inc. Britz-Simplot Eriksson, LLC Coastal Green Vegetable Company, LLC Coelho Meat Company, Inc. Central Valley Meat Company, Inc. Del Rey Farms Joseph Gallo Farms Hanis Woolf California Almonds Professional Associations: Lyons Magnus, Inc. Morison Cogen, LLP Nikkel Iron Works Corporation Northland Process Piping, Inc. Paper Pulp & Film, Inc. T.G. Schmeiser Co., Inc. Schultz Ranch, Inc. SupHerb Farms Sandridge Partners SunnyGem, LLC Ultra Gro, LLC Vucovich, Inc. San Luis Canal Company American Institute of Certified Public Accountants California Society of Certified Public Accountants Special Districts: Henry Miller Reclamation District #2131 Fresno Metropolitan Flood Control District Farmers Water District Tribal Governments: Table Mountain Rancheria Non-Profits: Fresno Metropolitan Museum Hope Now For Youth Ag One Foundation Recent Continu;ng 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 Certijied Public Accountants 16
Professiona I Resume Susan Henderson, CPA, MSA Engagement SupeNisor HUDSON HENDERSON & 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: Diamond Foods Inc. Coalinga-Huron Recreational District Coalinga-Huron Cemetery District Business: California Dairies Ruiz Foods Inc. Sunrraid Raisins Gallo Research Coalinga-Huron Library District Coalinga-Huron Water District Lecturer Experience California State University Fresno g~ 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 Becent 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 Certijled Public Accountants Indian Gaming: Chukchansi Gold 17
Contract No.: Contract Title: Contract Period: Using Agencies: Terms: Exhibit C P-15-175-C DATE: December 5, 2017 Vendor Number: Prepare Annual Financial Statements & Annual Transaction Reports for 33 Special Districts 05/07/15 -05/06/18 Public Works -Special Districts Net45 Name/Address: Representative: Phone No.: Email: Bid Reference No.: Total Contract Amt.: _$.;...8_5'-'-,8--0--'0-'-.0'-'0 _____ _ Buyer Name: _s_.w_. __ K __ ir-"b.,,_y _____ _ 0000278496 Hudson Henderson & Co., Inc. 7473 N. Ingram, Suite 102 Fresno, CA 93711 Brian Henderson 559.412.7576 info@hhccpas.com Requisition No: 1401800061 Org: _9_14_0 _____________ _ •NEW D TICK DATE .____,I RENEWAL Supersedes: ~ Amendment .___.....,I REFERENCE 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: DEPARTMENT: Public Works & Planning REQUISITIONER: Lemuel Asprec Mark Warren Completed By: Date: Completed By: Date
County of Fresno 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-15-17 5-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 ($85,800.00}. Please acknowledge your acceptance by returning all pages of the signed original of this letter to my office, retaining a copy for your files. If you have any questions, please contact Shannon W. Kirby, Purchasing Analyst, at {559) 600-7116 or SKirby@co.fresno.ca.us. FOR THE COUNTY OF FRESNO Digitally signed by Gary E. Gary E. Cornuelle Comuelle Date: 2011.12.01 09:50:45 -08'00' Gary E. Cornuelle Purchasing Manager 4525 East Hamilton Avenue Fresno, CA 93702-4599 GEC:SWK:YJ G:IPUBLIC\CLERICAL USE ONL Y\CONTRACTS\CONTRACT AMENDMENT TEMPLATE 10052017.DOC 4525 E. Hamilton Avenue I Fresno, California 93702-4599 / (559) 600-7110 * The County of Fresno is an Equal Employment Opportunity Employer •
CONTRACT NO. P-15-175-C Hudson Henderson December 1, 2017 CONTRACTOR TO COMPLETE: Page2 company: Hudson Henderson & Company, Inc. Type of Entity: 0 Individual O Sole Proprietorship Ill Corporation Signature bhenderson@hhccpas.com Brian Henderson, Partner Print Name and Title 7473 N. Ingram Ave., STE 102 Address 559-412-7576 559-493-5325 TELEPHONE NUMBER FAX NUMBER ACCOUNTING USE ONLY ORG No.: 9140 Account No.: 7295 Requisition No.: 1401800061 (09/2015) 0 Limited Liability Company O Limited Liability Partnership O General Partnership Olgilafly slgned by bhenderson@hhocpas.com ON: cn=bhenderson@hhccpas.com Date: 2017.12.0113:57:44-08'00' 12/1/17 Date Fresno CA 93711 City State Zip bhenderson@hhccpas.com E-MAIL ADDRESS G:\PUBLIC\CLERICAL USE ONL Y\CONTRACTS\P-15-175-C ADMEN 1 HUDSON HENDERSON.DOC
Exhibit D Contract No.: P-15-175-C DATE: March 8, 2018 Vendor Number: Contract Title: Contract Period: Using Agencies: Terms: Preparation of Annual Financial Reports for 33 Special Districts 05/07/15 -05/06/19 Public Works -Special Districts Net45 Total Contract Amt.: _$_9_9~,9_0_0_.0_0 ____ _ Buyer Name: _s_._W_._K_ir_b_y _____ _ 1401800083 Name/Address: Representative: Phone No.: Email: Bid Reference No.: 0000278496 & 0000280702 Hudson Henderson & Co., Inc. 7473 N. Ingram Ste. 102 Fresno, CA 93711 Brian Henderson 559.412.7576 info@hhccpas.com 946-5324 Requisition No: Org: 9140 -----------------•NEW ~__,I RENEWAL D TICK DATE Supersedes: ~ AMENDMENT '---~' REFERENCE DESCRIPTION: Amendment #2 to extend contract for one year and to add money to the total amount of the contract. SPECIAL INSTRUCTIONS: DISTRIBUTION: DEPARTMENT: Public Works & Planning REQUISITIONER: Lemuel Asprec Mark Warren Completed By: Date: Completed By: Date
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-15-17 5-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 Dale: 2018.03.06 14:34:02-08'00' Gary E. Comuelle Purchasing Manager 4525 East Hamilton Avenue Fresno, CA 93702-4599 GEC:SWK:YJ G:\PUBLIC\CONTRACTS & EXTRACTS\CIP-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 Hudson Henderson & Co., Inc. March 6, 2018 CONTRACTOR TO COMPLETE: Page2 Company: HUDSON HENDERSON & COMPANY, INC. Type of Entity: 0 Individual O Sole Proprietorship · li1 Corporation 0 Limited Liability Company O Limited Liability Partnership 0 General Partnership Signature b h d @h h Digllally signed by bhendel"$0n@hhccpas.com en arson ccpas.com :~=-~";'.'::' BRIAN HENDERSON, PARTNER Print Name and Title 7473 N. INGRAM AVE., STE 102 Address 559-412-7576 559-493-5325 TELEPHONE NUMBER FAX NUMBER ACCOUNTING USE ONLY ORG No.: 9140 Account No.: 7295 Requisition No.: 1401800083 (09/2015) 3/7/18 Date FRESNO CA 93711 City State Zip BHENDERSON@HHCCPAS.COM E-MAIL ADDRESS G:\PUBLIC\CONTRACTS & EXTRACTS\C\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): NIA-none noted (4) Explain why this self-dealing transaction is consistent with the requirements of Corporations Code 5233 (a): NIA-none noted (5} Authorized Signature Signature: I ~~ Date: I 9/11/2018
EXHIBIT A ANNUAL SERVICES PROVIDED BY HUDSON HENDERSON l. Prepare Annual Financial Statements for $ 33 Special Districts 2. Prepare SCO Annual Report 3. Audited Financial Statement Preparation with independent auditor's report TOTAL ANNUAL COST ! Extra Services will be charged at the hourly rates listed below: Partners Supervisory Staff Clerical $ 110/hr $ 60/hr $ 40/hr 15,180 6,270 5,780 27,230
Contract No.: Contract Title: Contract Period: Using Agencies: Terms: Exhibit B P-15-175-C DATE: June 8, 2015 Vendor Number: Prepare Annual Financial Statements. & Annual Transaction Reports for 33 Special Districts 05/07/15 -05/06/18 Public Works & Planning Special Districts Net45 NameJAddress: Representative: Phone No.: Email: Total Contract Amt.: _$ __ 85.......,,8:> ... 0 ________ _ Buyer Name: SW. 14-by 00002,18496 Hudson Henderson & Co. LLP 55 Shaw Ave. Suite #101 Clovis, CA 93613 Brian Henderson 559.322.4400 Henderson@hhccpas.com Requisition No: 1401500024 Org: _9..;.14.;.;;0;,.._. ____________ _ Supersedes: WNew .___ .... I RENEWAL D ADJUSTMENT D TICKOATE D REFERENCE (RFQ# / RFP#) DESCRIPTION: CPA accounting firm to prepare annual financial statements and annual reports for Publlc Works and Plannlng'a 33 Spacial Districts. SPECIAL INSTRUCTIONS: DISTRIBUTION: Public Worb-Spccial DEPARTMENT: _Di_. Sin!_. _, __ _ REQUISITIONER: Lemuel ASJRC Carol Pratt Rev l/2115 Complettd !r,: Oak
2015 JUN -8 AH II: 08 County of Fresno INTERNAL SERVICES DEPARTMENT ROBERT BASH, DIRECTOR -CIO Facility Services • Fleet Services • Graphics Information Technology • Purchasing Security • Telecommunications PROCUREMENT AGREEMENT Agreement Number P-15-175-C May7,2015 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 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:\PUBLIC\CCMRACTS & OORACTS\C\P-15-175-C ~.00::::
PRbCUREMENT AGREEMENT NUMBER: P-15-175-C Hudson Henderson & Company, LLP May 27, 2015 Page3 ($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 Compensatjon 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. 6th 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:\MLIC\WITRACTS & EXTRACTS\C\P-15-175-C AGREEMENT.OOC
PROCUREMENT AGREEMENT NUMBER: P-15-175-C 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 .mapner or method by which Contractor shall perform its work and function. However, County shall 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:\PUBLIC\CCMRACTS & EXTRPCTS\C\P-15-17S-C AGREEMENT.OOC
PROCUREMENT AGREEMENT NUMBER: P-15-175-C Hudson Henderson & Company, LLP May 27, 2015 Pages 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@coJresno.ca.ys. FOR THE COUNTY OF FRESNO GaryC ornuelle Purcha Ing Manager 4525 East Hamilton Avenue Fresno, CA 93702-4599 Date: $'" .... ~ /'S-GEC:swK:hrs G:\PUBLIC\cnmw:TS & EXTRACTS\C\P-15-175-C AGREB,'iENT.txX:
PROCUREMENT AGREEMENT NUMBER: P-15-175-C Hudson Henderson & Company, LLP May 27, 2015 CONTRACTOR TO COMPLETE: Company: Hw:lrn,..._ ll~eaM t Type of Entity: • lndillldual D Sole Proprietorship D Corporation Signed by: Print Name and "Title 7 Print Name and Title 1 Address TELEPHONE NUMBER ACCOUNTING USE ONLY ORG No.: 9140 Account No.: 7295 Requisition No.: 1401500024 (0412015) /() I FAX NUMBER G:\PI.BLIC\COOTRACTS & OO'RJlCT'S\C\P-15-175-C AGREEMENT .OOC D Limited Liability Company (9"Limiled Liability Partnership D General Partnership Date City State Zip tk.-1e6-,,.&--i( A~11&'· 4a!1c E-MAI :-\OORESS
PROCUREMENT AGREEMENT NUMBER: P-15-175-C Hudson Henderson & Company, LLP May 27, 2015 ATTACHMENT 'i4" SERVICES 2015 1. Prepare Annual Financial Statements for 33 $15, 180 Special Districts 2. Prepare sea Annual Report $ 6,270 TOTAL $21,450 G:\PUBLIC\CCMRACTS & EXTRACTS\C\P..lS-175-C /GE.EMENT,OOC Attachment Page 1 of 1 2016 $16,180 $ 6,270 $21,450 2017 $15,180 $ 6,270 $21,450
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:\PU31.IC\a:NTRACTS & EXTRACTS\C\P-15-175-C ~EEMENT.OOC
. . COUNTY OF FRESNO REQUEST FOR PROPOSAL NUM8ER: 946-5324 AUDITS ANO ANNUAL FINANCIAL TRANSACTION REPORTS -SPECIAL DISTRICTS, ETC. Issue Date: January 9, 2016 Closing Date: FEBRUARY 13, 2015 f'ropogal wm be consldared we when tbt offlc1a1 Pun;hasJna time clock reads 2;00 P,M, Questions regarding thls RFP should be directed to: Shannon W. Kirby, phone (559) 600-7116, e-mail sklrby@co.fresno.ca.us. Check County of Fresno Purchasing's Open Solf cttations website at bttps;//www2,co.fmno.Cf.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 COMMOOllY OR SERVICE STIPULATED IN THE A TTACHEO PROPOSAL SCHEDULE AT THE PRICES ANO TERMS STATED, SUBJECT TO THE "COUN1Y 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 ZJPCOOE (559} 322-4400 BHENDERSOHOHHCCPAS,COH TELEPHONE~~ E-MAIL ADDRESS SIGNED BY BRIAN HENDERSON PARTNER PRINT NAME TITLE P0--040 (01115)
COUNTY OF FRESNO ADDENDUM NUMBER: ONE (1) RFP NUMBER: 948-5324 AUDIT AND ANNUAL FINANCIAL TRANSACTION REPORTS • SPECIAL DISTRICTS, ETC. . . . January 1 a, 201 s PIIRCIIASING \ISi ssJ G:\PUBUC\RFP\FY 2014-15\ffl..6324 AUDIT AND ANNUAL FINANCIAi. TRANSACTION REPORTS-SPECIAL DISTRICTS. ETC\946-6324 ADD 1.DOC IMPORTANT: SUBMIT PROPOSAL IN SEALED PACKAGE WITH PROPOSAL NUMBER. CLOSING DATE ANO BUYER'S NAME MARKED CLEARLY ON THE OUTSIDE TO: COUNlY OF FRESNO, Purchasing 4525 EAST HAMIL TON AVENUE, 2M Floor FRESNO, CA 93702-4599 [c;LOSING DATE OF PROPOSAL WILL BE AT 2:00 P.M.; ON FEBRUARY 13, 2015.j PROPOSALS WILL BE CONSIDERED LATE WHEN THE OFFICIAL PURCHASING TIME CLOCK READS 2:00 P.M. All proposal lnformalion will be avaiable for review after contract award. Clarification of speclflcations ls to be directed to: Shannon W. Kirby, phone (559) 600-7116, e-mail I <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. • Change title of Request for Proposal: Prepare Annual Financial Statements and Annual Financial Transaction Reports of 33 Special Districts ACKNOWLEDGMENT PE ADDENDUM NUMBER ONE (1) IQ BE P 946-5324 COMPANY NAME: HUDSON HENDERSON & COMPANY, LLP SIGNATURE: NAME & TITLE: BRIAN HENDERSON, PARTNER (PRINT) G:\PUBLIC\RFP\FY 2014-15\948-5324 AUDIT ANO ANNUAL FINANCIAL TRANSACTION REPORTS-SPECIAL DISTRICTS, ETC\946-5324 ADD 1.DOC {4/11)
# ' •• COUNTY OF FRESNO ADDENDUM NUMBER: TWO (2) RFP NUMBER: 946-5324 PREPARE ANNUAL FINANCIAL STATEMENTS AND ANNUAL FINANCIAL TRANSACTION REPORTS OF 33 SPECIAL DISTRICTS February 2, 201 S C G:\PU8UC\RFP\FY 2014-15\946-6324 AUDIT ANO ANNUAL FINANCIAL ssl TRANSACTION REPORTS· SPECIAL DISTRICTS, ETC\946.S324 ADD 2.000 IMPORTANT: SUBMIT PROPOSAL IN SEALED PACKAGE WITH PROPOSAL N BER, CLOSING OAT ANO BUVe I NAME MARKED CLEARLY ON THE OUTSIDE TO: COUNTY OF FRESNO, Purchasing 4525 EAST HAMILTON AVENUE, 211'1 Floor FRESNO, CA 93702-4599 l!;Los1NG DATE oF PROPOSAL WILL•• AT 2100 P.M., oN FEBRUARY 13~ ~01sd PROPOSALS WILL BE CONSIDERED LATE WHEN THE OFFICIAL PURCHASING TIME CLOCK READS 2:00 P.M. All PfOPOlal Information will be available for review alter contract award. Clarification of specifications Is to be directed to: Shannon W. Kirby. phone (559) 600-7116, e-mail s I t!>c .fre 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 OE ADDENDUM NUMBER JWO t2) IA RFP 94§:5324 COMPANY NAME: HUDSON HENDERSON & COMPANY, LLP SIGNATURE: _.--::;;;?' (PRINT) --7_.::~~ NAME & TITLE: BRIAN HENDERSON, PARTNER (PRINT) G:\PUBLICIRFP\FY 2014-15\946-5324 AUDIT AND ANNUAL FINANCIAL TRANSACTION REPORTS-SPECIAL DISTRICTS, ETC\946-5324 ADD 2.00C (4111}
COUNTY OF FRESNO ADDENDUM NUMBER: THREE (3) RFP NUMBER: 946-5324 PREPARE ANNUAL FINACIAL STATEMENT AND ANNUALFINANCIAL TRANSACTION REPORTS OF 33 SPECIAL DISTRICTS · February 11, 2015 IMPORTANT: SUBMIT PROPOSAL IN SEALED PACKAGE WITH PROPOSAL MARKED CLEARLY ON THE OUTSIDE TO: COUNTY OF FRESNO, Purchasing 4525 EAST HAMILTON AVENUE, 2nd Floor FRESNO, CA 93702-4599 jcLOSING DATE! OF PROPOSAL WILL aa AT 2100 P.M., ON FEBRUARY 26, 2ojhl PROPOSALS WILL BE CONSIDERED LATE WHEN THE OFFICIAL PURCHASING TIME CLOCK READS 2:00 P.M. All proposal lnfonnatlon wtn be available for review after conltact award. Clarification of specifications Is to be directed to: Shannon w. Kirby, phone (559) 600-7116, e-mail I @ NOTE THE FOLLOWING ADDITIONS, DELETIONS AND/OR CHANGES TO THE REQUIREMENTS OF REQUEST FOR PROPOSAL NUMBER: 946-5324 AND INCLUDE THl!M IN YOUR RESPONSE. PLEASE SIGN ANO RETURN THIS ADDENDUM WITH YOUR PROPOSAL. • 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: Q18. The annual financial statements to Include footnote disclosures? A 18. Yes. Notes to the Financial Statements (Footnote Disclosures) are a required component of the Financial Statements. ACKNOWLEDGMENT OF ADDENDUM NUMBER THREE (3) JO BEP 946:§324 COMPANY NAME: HUDSON HENDERSON & COMPANY, LLP (PRINT) SIGNATURE: ~_::.~ NAME & TITLE: BRIAN HENDERSON, PARTNER (PRINT) G:\PUBLIC\RFP\FY 2014-16'946-5324 AUDIT AND ANNUAL FINANCIAL TRANSACTION REPORTS-SPECIAL DISTRICTS, ETC\946-5324 ADO 3.DOC (4/11)
. . . '' Original Proposal To: To Perform: Prepare Annual Financial Statements and Annual Financial Transaction Reports of 33 Special Districts For The Fiscal Year Ending lune 30, 2015 With An Option for Two Addltlonal Years Submitted by: HUDSON HENDERSON &. COMPANY, LLP 55 Shaw Ave., Suite 101 Clovis, CA 93612 www.hhccpas.com February 13, 2015 Contact: Brian Henderson, CPA Partner Phone: (559) 322-4400 Fax: (559) 322-4401 bhenderson@hhccpas.com HUDSON HENDERSON & COMPANY, LLP Certified Public Accountants
TABLE OF CONTENTS Cover Letter, .................... ,, ............................................... , .................. , ...... , ................................ ,............ 1 Conflict of Interest Statement .......................... , ......... _,,, ............................................................................ " 2 Certification-Disclosure-Criminal History & Civil Actions.......................................... 3 References ....................................... ,............................................ .•.. ....•••.••. •..• ...•••. ............ 3 Participation ........................... , •. ~······· .• ,,,_.,, .•.•.•..•.......••....•... , ...•.. , ............ ,..................... 4 Exceptions ....................................................................................... , ...... , ••. , ...................... , 4 Vendor Company Data ...... , ............ , .......... "······················ .. ····•···•·· ....................... , .. ,...... S Scope of Work ................................... , .. "" .................................................................................... 8 Cost Proposal ....................................................... , •..• , ............... _ .. , .................................................................. 10 Check List ...... , ....... _ .. ,, ................ , .... ,, ................................................................ , ........................................ 12 EXHIBITS I.. Resumes .......... , .......................................................................... , ........................................... ,, .... , 14 J HUDSON HENDERSON & COMPANY, LLP . ·r, Certifted PublicA«ountanls
J HUDSON HENDERSON & COMPANY; LLP r Certified Public Accountants Covar 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 quallflcatlons 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 (GASS) Pronouncements, and all other applicable federal, state, local or programmatic flnanclal requirements. This proposal wlll 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 ttmely 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 lndlvfduals 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 wlll 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@hhccoas.com. We welcome YC?Ur 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 info@hhccoas.com
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 SERTIFICATIQN ('l) The prospet\lw primary par\lclpant certifies to the best of Us knowledge end bel\ef, thot It. Its owners. officers, corporate managers and partnefs: (o) Are not presently debemtd, suspended, proposed for deberment, declared lnellglble, or voluntarily excluded by any Federal department or agency; (b) Have not within a three--year period preceding this proposal been convtoted Of or had a oMI judgment rendered against them for commission or fraud or a crtmlnal off&nse In connection with obtolnlng, attempting to obtoln, or performing o public (Federal, State or loc81) \~ or contract under a public trenseotlon; violation of Federal or S\e\e antitrust statutes or commission of embelllement, ll'teft, forgery, bribery, ra1s1ncot1on or destructfon of records, mnklng false statements, or receiving stolen property; (c) Have not Within a three-year period preceding this applicallonlproposal had one or more publlc tmnsadfons (federal, State or local) terminated for cause or default. (2) Where the prospecllv& primary parttcipant Is unable to certify to any of the stotem&nts in this certification. such prospective partfdpont shall ettoch on eXJ)lenation to this proposal. Slgneture: t4..:; £:~ Dale: Brian Henderson, Partner (Printed Nome & TIiie) Febn.uuy 13, 2015 Hudson Henderson & Company, U.P (Nnme of Agency or Company) 2
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. Usted below Is a partial listing of that prior and current experience: REFERENCE LIST Provide a-11st of at least five (5) customers for whom you have recently provided similar s.rv!c:es. Be suNl to include au requested lnformatlo11. RefainctNarne! ll'lntS Cowlty Ocnllld: k:kyeatr-Dlnldol'of ~ hkllffl; 1«10 w. LKaviiivit -----------------------~ Hanford Slate: .J:!L__ Z\,: ...... n .... 2.11_0 ____ _ PhoneHo.: {.!!!.._} Sltl•UU Dala: SeN!cel'nwlded: Audit. Pi:!eratlon fA Anandll statecnents, Single Audit, 'l'DAAudit. Finl S Audit Trosurt Overslpht. AVA Ct~ on a. fnsuiance Gnmt audits Reftltl\CI Namt: Cltv of Modelto C'cntac:I: DcAnna a.-• Prtnclpal Acciolmtl,nl Acldtut: 1010 TIHllh Stnet. SultAI 6113 ~ Modesto Slale: CA Zi,: -""--'---Phcne No.: ( 10& ) m-s»i Date: 2008•201-4 SeNloe flNMdH: -Aucllt, 5ln!lte Audit. TOA Audit. Community hdllty-0fstlfct--Audlts-.-------GANN Umlt. AVA Com&ll!utce Reference Namt: Pondtl'OM Basin Mul:il11I Water Co, ~ _56_u_Patt __ ... _DriYe_· ___________ .,..._ _____ _ City. Millipoa, Sla:e: CA 2.\,: _"3_31J __ _ PhcneNo.: c ~ ) 74W372 Oata: _2_01_ .... _a_t_s ______ _ Semce Plovlcled: Audit. Prep.ll'lltion of Rnandal Stffl:ments, Tait Re.tum PNlp 3
PARTICIPATION PARTICIPATION The County of Fresno hi a member of the Central Valley Purchasing Group. This group consists of Fresno, Kem, Kings, and Tulare Counties and ell governmental, tax supported agencies wllhln 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 fo uvall ltaelf ofthla opportunity, ,viii make purohases In their own name, make payment directly to fhe contractor, be liable to the contractor and vice versa, per the terms of the original contract, all the ,vttlle holding the County of Fresno harmless. Ir awarded this contract, please Indicate whether you would extend the same terma and conditions to all tax supported agencies wlthln this group as you are proposing to ext.nd to Fresno Counly. r:""1 Yes, we will extend COl'\tract twms and conditions to all qualified agencies within the L.:J Central Valley Purchasing Group and other tax supported agencies. • No, we will not extend oontract terms to any agency other than the County of Fresno. ~_:-~ ( ifiiniiiiiiei 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. o. 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 ls 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 ls a full service publtc 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 govemmental and non•proflt auditing and accounting services. HHC Is particularly specialized In providing Bssurance and accounting services to special districts and loCBI governmental Bgencies. HHC has a vast level of experience, knowledge and history of performing govemmental 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 0MB Circular A-133. We are also current members of the AmeriCBn Institute of Certified Public Accountants and the Callfornla 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 entitles, 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 dients 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 dients 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 accountablllty. 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 com pf eting 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 N9vember1 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 wilt be responsible for the conduct of fieldwork and the examination and review of the workpapers, He wlll be charged with the responsibility of keeping the client Informed as to the status of the services. Mr. Henderson ls licensed as a CPA In the State of callfornla 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 Cellfornla 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 ln excellent governmental and accounting continuing education dasses, 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. contfnulng 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 appilcable to governmental financial reporting are of the utmost Importance. Firm standards meet or exceed professional and governmental standards or training and Involve professional staff receiving at least forty hours of professional continuing education each year. This emphasis on continuing education ls served in several ways. During the year, the professional staff attend various educational sessions sponsored by the AICPA and Callfomla State Society of CPAs, as considered appropriate for the level and need of the Individual. These classes Include, among others: •Governmental Financial Reporting Standards and Practices. •Yellow Book: Government Auditing Standards. • Financial Accounting Standards: Comprehensive Review. RELEVANT EXPERIENCE • Single Audit. • Governmental Auditing & Accounting Update. • Governmental Accounting Prlnclples. • Comprehensive Review of Generally Accepted Auditing Standards 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 alms to provide financial and compliance auditing and accounting services to governmental agencies throughout the Central Valley and throughout Cl!lllfomla. We are a governmental agency accounting and auditing firm that alms 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 • 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 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 partnerst 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 perf'orm the accounting services In an efficient and effective manner and minimize the Impact and disruption to the dally 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 wlll 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. ·oetermlnatlon 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 flnandals 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 :t.5) -Submission of SCO reports (September 30) Hours bv Pronosed Seaments Supervisory Seament Partner Staff Clerical Total Hours Plannina 12 4 -16 Interim Review 24 8 -32 FS Reoorts 76 27 13 116 sco Reoorts 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 lfil J HUDSON HENDERSON & COMPANY, LLP 111 • r Certified Public Accountants 8
management before accounting preparation work begins and, throughout the service, will meet regularly wfth 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 accounttng 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 kfck-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 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. Ftnanctal statement Preparation The firm maintains a variety of software packages to be used durtng the accounting service and In the financial statement compilation process, which lndude MS Office (Word, Excel, etc.), Prosystem Fx Engagement, PPC Checkpoint and Checkpoint Tools, and SMART e-practtce aids tool. We also have the ablllty to run reports using IDEA {data analysis software), when needed. our accounting software enables us to llnk your trial balance to the flnanclal 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 dlents 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. LIi .J HUDSON HENDERSON & COMPANY, LLP 'l r Certljitd PubUcAccountants 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 f~r Issuance: · -Initial kick-off meeting: o June, 2015 -Planning (lnMofflce): . o June/July, 2015 -Onslte Fieldwork: Int:erlm R.evlew: o July/August 2015 (2 days·) -Special District Annual Financial Draft Reports Issued: o September 1, 2015 -Special District Annual Ananclal Final Reports Issued: o September 15, 2015 -sea Annual Report Submitted: o September 30, 2015 CQ$I t!ROPQSAb 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 Annual Financial Statement Prep SCO Annual Report Prep Total IJi J HUDSON HENDERSON &COMPANY, LLP lf1 fJ Certified PubllcAccountants 2015 $15,180 6,270 !21,450 2016 2017 $ 15,180 $15,180 6,270 6,270 ! 21,450 121,450 10
STAFF-HOUR ALLOCATION The following table will 11st 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 Level of Personnel 1 Partners 2 Supervisory Staff 3 Clertcal Standard &\m $140 $110 $SO Estimated Out of Pocket Expense Ftnanclal Statement Preparation Proposal Price COF CSA Quoted Rib:. $110 $60 $40 Total Hours SCO ANNUAL REPORT PREPARATION COF CSA Annual Report Preparation Level of Personnel 1 Partners 2 Supervisory Staff 3 Clerlcal Standard Rim $140 $110 $50 Estimated Out of Pocket Expense SCO Annual Report Preparation Proposal Price l11 J HUDSON HENDERSON & COMPANY. LLP '1 r Certljled Public Accountants COF CSA Quoted J3.AtA $110 $60 $40 Total Hours TOTAL HOURS !iJWa 112 39 13 164 J:iruU:l 45 16 ' 9 70 234 Am.Qlmt $12,320 $2,340 $520 $0 -----,--,,.-,---$1S,180 AD.Ul.llQt $4,950 $960 $360 $0 ----..,..,,.-----$6,270 11
CHECKLIST Proposal No. 946-5324 Page26 CHECKLIST This Checklist is provided lo assist vendors In the preparation of their RFP response. Included In lhfs lfst, are lmponant requirements and Is the responslblffty of the bidder to submit with the RFP paekage In order to make the RFP compliant. Because this dledtllst Is Just a guideline, U\e bidder must read and comply with the RFP in Its enUretv. Check off each or me t'oltoWlng: 1. _!_ The Request tor Proposal (RFP) has been signed and completed. 2. x Addenda, ff any, have been completed, signed and Included In the bid package. 3. x One (1) original plus five (5) copies of the RFP hove been provided ond two C2) -CDs of the RFP have betn proVfdecl. 4. _x_ The completed Criminal History Dlsclolure Fonn as provided with this RFP. 5. X The completed Participation Fann as provided With this RFP. 5. X The completed Reference I.lat as provided with this RFP. 7. x Indicate au or bidder excepUons to the County's requlA)ments. conditions and -sr,eciflcattons as stated within this RFP. 8. _!,__ The Completed A/Jpendh/ A -Part, 1, 2 & 3. 9. X Lastly, on tile LOWER LEFT HAND CORNER or the sealed envelope, box, etc. --transmitting your bid Include the following lnfonnatJon: County of Ftesno RFP No. 944.5324 Closing Date: febl"IWY 1:!J 2015 Cloalng lime: !t00 P,M, Commodity or Service: Audits and Annual Financial Tranaactlon R•I!!!!! • S9.t!i!!I Oial!f,sts1 gtc. Retum Checklist with your RFP respgnse. 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, adylsory 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. l..111 il HUDSON HENDERSON & COMPANY. UP ., r Cettljied Public Accountants 12
EXHXB:rt§ l.11 J HUDSON HENDERSON & COMPANY. LlP '1 r O!Jt.ijled PubllcA«ountonls 13
EXHIBIT I RESUMES · Brian Henderson, CPA -Engagement Partner Kip Hudson, CPA -Engagement Co-Partner Susan Henderson, CPA, MSA -Engagement Supervisor J HUDSON HENDERSON & COMPANY, LlP FJ Certified Public Accountants 14
.. ~ .. Brian Henderson, CPA Engagement Partner eeoresslQnal Resume HUDSON HENDERSON & COMPANY, LLP Certified Public Accountants AcatJemtc Background; Callfomla State University Fresno Bachelor of Science In Business Administration, Option In Accountancy Professional Experfencej Counttes: (partial Dstlng) Spec ill Districts: Pbdey Public Utftlty District ~ City of Visalia County of Fresno County of Stanislaus County of Tulare County of Kings Fresno Metropoiltan Fiooo City of Mendota Control District City of Modesto Santa Clare Valley Water Dlstlict City of Pasadena first s Commissions; county of Kings County of Merced county of Kem county of Stanislaus flnanc1a1 Institutions: Mission Bank Mission National Bank Premier Valley Bank Business: Makoll Inc. Orchard Petroleum Inc. Hunter Edison Oil Dev. ESK Limited & Subs. Spiral Technology Professional AssocJa ttons; Schaal Districts; Vlsalla USD Fresno USO Davis Joint USO San Leandro USO Bltl!:ernent systems; Fresno county City of Fresno Fresno Metro MPP Tulare County Marin County Fresno Irrigation District MPP PCAQB; Ireland Inc. Searchlight Mlnerals American Institute of Certified Public Accountants California Society of Certified Public Accountants Non-Profits: EDCM Fresno EOCM Kings County Rose Bowl Operating Company Pasadena Center Operating Co"l)any Transits; Kings County COG City of Modesto City of Hanford City of Con:oran Joint Power Auth; Tuolumne River Modesto Regional Fire 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, 2.013 FASB Review &. Update, 2011, 2013,2.014 J HUDSON HENDERSON & COMPANY, LLP r Cettified PubUcAccountants 15
Kip Hudson, CPA Engagement Co-Partner Academic Background: Professional Resume Callfomia State University Fresno HUDSON HENDERSON & COMPANY, LLP Certified Public Accountants Bachelor of Science In Business Administration, Option In Accountancy Pro.fessio®t Experience.· (partial hstlng) Business: Betts Spring Company BrattaUd, Inc. Britz-s lmplot Eriksson, LLC Coastal Green Vegetable Company, LLC Coelho Meat Company, Inc. Central Valley Meat Company, Inc. Del Rey Farms Joseph Gallo Farms Hams Woolf Califomla Almonds Pro.fesslonaf Associations; Lyons Magnus, Inc. Morison Cogen, LLP Nikkel Iron Works Corporation Northland Process Piping, Inc. Paper Pulp & Film, Inc. T.G. Schmeiser Co., Inc. Schultz Ranch, Inc. SupHerb Farms Sandridge Partners SunnyGem, LLC Ultra Gro, LLC Vucovlch, Inc. San Luis Canal Company American Institute of Certified Publlc Accountants Califomfa Society of Certified Public Accountants SpecJal Olstrtcts; Henry MIiier Reclamation District #2131 Fresno Metropolitan Flood Control District Farmers Water District Idbal Governments; Table Mountain Rancheria Non-profits; Fresno Metropolitan Museum Hope Now For Youth Ag One Foundation 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 . J HUDSON HENDERSON & COMPANY, LLP r' Celllfled Publlc Accountants 16
. . ' ~ Professional Resume Susan Henderson, CPA, MSA Engagement Supervisor HUDSON HENDERSON & COMPANY, LLP Certified Public Accountants Academic Background; California State University. Fresno Bachelor of Science in Business Adrrinistration, Option in Accountancy Masters in Accountancy . . Professional Experience: (partial listing) Audit Experience PCAOB; Dlarrond Foods Inc. Business: California Dairies Ruiz Foods Inc. Sunmaid Raisins Gallo Research specJal Districts: Coalinga-Huron Recreational District Coalinga-Huron Cemetery District Coalinga-Huron Library District Coalinga-Huron Water District Lecturer Experience California State University Fresno aasses; 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 ~cent Continuing Educatfon; 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 Li J. HUDSON HENDERSON & COMPANY, LLP . "1 r Cett!fled Public Accountants Indian Gamna: Chukchansl Gold 17
. -... . . COUNTY OF FRESNO REQUEST FOR PROPOSAL NUMaER: 946-5324 AUDITS AND ANNUAL FINANCIAL TRANSACTION REPORTS -SPECIAL DISTRICTS, ETC. Issue Date: January 9, 2018 Closing Date: FEBRUARY 13, 2015 Proppsal wm be considered LATE when tbt oftJcfal PumhasJng time clpck r:,ads 2:00 P.M, Questions regarding this RFP should be directed to: Shannon W. Kirby, phone (559) 600-7116, e-mail skirby@co.fresno.ca,us. Check County of Fresno Purchasing's Open Solicitations website at httQ§://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, 2nd Floor Fresno, CA 93702-4699 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 ANO CONDITIONS FOR REQUEST FOR PROPOSALS (RFP'S)" ATTACHED. HUDSON HENDERSON & COMPANY, LLP COMPANY 55 SHAW AVE., SUITE 101 ADDRESS CLOVIS CA 93612 Cl1Y STATE ZIP CODE ( 559) 322-4400 8HENllfRS0N@HIICCPAS,COII TELEPHONE~-..;: E-MAIL ADDRESS SIGNED BY BRIAN HENDERSON PARTNER PRINT NAME TmE P0-040 (01/15)
. ' ... COUNTY OF FRESNO ADDENDUM NUMBER: ONE.(1) RFP NUMBER: 946-5324 AUDIT AND ANNUAL FINANCIAL TRANSACTION REPORTS "" SPECIAL DISTRICTS, ETC. ' ' January 1 a, 201 S PIJRQIASINGUSE ssj G:\PUBUC\RFP\FY 2014-15\946-5324 AUDIT ANO ANNUAL ANANCIAL TRANSACTION REPORTS· SPECIAL DISTRICTS, ETC\946-5324 ADD 1.O0C IMPORTANT: SUBMIT PROPOSAL IN SEALED PACKAGE WITH PROPOSAL NUMBER, CLOSING DA TE ANO BUYER'S NAME MARl<EO CLEARLY ON THE OUTSIDE TO: COUNTY OF FRESNO, Purchasing 4525 EAST HAMILTON AVENUE. 2nd Floor FRESNO, CA 93702-4599 i;LOSING DATI OF PROPOSAL WILL BE AT 2:00 P.M., ON FEBRUARY 13, 2015.I PROPOSALS WILL BE CONSIDERED LATE WHEN THE OFFICIAL PURCHASING TIME CLOCK READS 2:00 P.M. All proposal lnfonnalion will be available for review after conlract award. Clarification of specifications 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. • Change title of Request for Proposal: Prepare Annual Financial Statements and Annual Financial Transaction Reports of 33 Special Districts ACKNOWLEDGMENT OF ADDENDUM NUMBER ONE (1) IP REP 946-5324 COMPANY NAME: HUDSON HENDERSON & COMPANY, LLP (PRINT) SIGNATURE: ~~ £~ NAME & TITLE: BRIAN HENDERSON, PARTNER (PRINT) G."\PUBU~FP\FY 2014-15\946-5324 AUDIT AND ANNUAL FINANCIAL TRANSACTION REPORTS-SPECIAL DISTRICTS, ETC\946-5324 ADD 1.00C (4/11)
... • .. COUNTY Of FRESNO ADDENDUM NUMBER: TWO (2) RFP NUMBER: 946-5324 PREPARE ANNUAL FINANCIAL STATEMENTS AND Al\tNUAL FINANCIAL .TRANSACTION REPORTS OF 33 SPBCIAL DISTRICTS February 2, 2016 G:\PUBLIC\RFP\FY 21l14-15\948-5324 A ANNUAL L asf TRANSACTION REPORTS· SPECIAL DISTRICTS, ETC\946-S324 ADO 2.000 IMPORTANT: SUBMIT PROPOSAL IN SEALED PACKAGE WITH PROPOSAL NUMBER, CLOSING DATE ANO BUYER'S NAME MARKED CLEARLY ON THE OUTSIDE TO: COUNTY OF FRESNO, Purchasing 4525 EAST HAMIL TON AVENUE, 2'd Floor FRESNO, CA 93702-4699 ~LOSING DATE OF PROPOSAL WILL BE AT 2:00 P.M., ON FEBRUARY 13, 2015.I PROPOSALS WILL BE CONSIDERED LATE WHEN THE OFFICIAL PURCHASING TIME CLOCK READS 2:00 P.M. All proposal lnfonnatlon will be available for review after contract award. Clarification of specifications Is to be directed to: Shannon W. Kirby, phone (559) 800-7116, e-mail skirb @co.fresno.ca.us. 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 ANO RETURN THIS ADDENDUM WITH YOUR PROPOSAL. ACKNOWLEDGMENT Of ADDENDUM NUMBER TWO {2} IO RFP 946-5324 COMPANY NAME: HUDSON HENDERSON & COMPANY, LLP SIGNATURE: NAME & TITT.E: BRIAN HENDERSON, PARTNER {PRINT} G:\PUBLIC\RFP\FY 2014-15\946-5324 AUDIT AND ANNUAL ANANCIAl TRANSACTION REPORTS· SPECIAL DISTRICTS, ETC\946-5324 ADD 2.DOC (4/11)
COUNTY OF FRESNO ADDENDUM NUMBER: THREE (3) RFP NUMBER: 948-5324 ... · PREPARE ANNUAL FINACIAL STATEMENT AND ANNUALFINANCIAL TRANSACTION REPORTS OF 33 SPECIAL DISTRICTS February 11, 20;15 PURCAASWCUSE as IMPORTANT: SUBMIT PROPOSAL IN SEALED PACKAGE WITH PROPOSAL MARl<EO Cl.EARLY ON THE OUTSIDE TO: COUNTY OF FRESNO, Purchasing 4525 EAST HAMILTON AVENUEi 2llll Floor FRESNO, CA 93702-4599 ~LOSING DATE OF PROPOSAL WILL BE AT 2:00 P.M., ON FEBRUARY 269 2015.j PROPOSALS WILL BE CONSIDERED LATE WHEN THE OFFICIAL PURCHASING TIME CLOCK READS 2:00 P.M. All proposal lnformallon wil be available for relliew after contract award. Clarification of speciffcattons is to be directed to: Shannon W. Kirby, phone (559} 600-7116, e-mail @ 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. • Change answer to Question 18 on Addendum Two (2) to: Q18. The annual financial statements to include footnote disclosures? A 18. Yes. Notes to the Financial Statements (Footnote Disclosures) are a required component of the Financial Statements. ACKNOWI EDGMENI OF ADDENDUM NUMBER THREE (3) JO REP 946-5324 COMPANY NAME: HUDSON HENDERSON & COMPANY, LLP (PRI ) SIGNATURE: ~_,;;; ~~ NAME & TITLE: BRIAN HENDERSON, PARTNER {PRINT) G:\PUBLIC\RFP\FY 2014-15\946-5324 AUDIT AND ANNUAL FINANCIAL TRANSACTION REPORTS-SPECIAL DISTRICTS, ETC\946-5324 ADO 3.DOC (4/11)
.. ',. Original Proposal To: To Perform: Prepare Annual Financial Statements and Annual Financial Transaction Reports of 33 Special Districts For The Fiscal Vear Ending lune 30, 2015 With An Option for TWO Addltlonal Years Submitted by: HUDSON HENDERSON & COMPANY, LLP 55 Shaw Ave., Suite 101 Clovis, CA 93612 www.hhccpas.com February 131 2015 contact: Brian Henderson, CPA Partner Phone: (559} 322-4400 Fax: (559) 322-4401 bhenderson@hhccpas.com HUDSON HENDERSON & COMPANY, LLP Certified Public Accountants
TABLE OF CONTENTS Cover Letter .................. , ................... , ...................................................................................................... ,..................... 1 Conflict of Interest Statement ..................................................... H.................................................. 2 Certification-Disclosure-Criminal History & Civil Actions.......................................... 3 References •• ,, .• , .......................... , ••••••.. , .............. , .•••.....•.•.•.•••.••• , •. " ........................ ,.,,.,......... 3 Participation ................ , ••••..•.•...• "' .......................... , ...... , ..•. , ..•..................•.•...• , •.••.....••••.. ,,, 4 Exceptions ... ,, .............................................................................. , ......... ,................... 4 Vendor Company Data .............................................................................................. , .... ,..... s Scope of Work ................... , ...................................................... , ................... ,........................... 8 Cost Proposal ........................................................................................................................................................ ,..... 10 Check List .................... "' ... , ..... , ................................. , ....................................... ,.......................................... 12 EXHIBITS I. Resumes .................... , ........................................................................................... , ....... , ....... , ....... 14 gj HUDSON HENDERSON & COMPANY, LU> r Certi.fted PublkA«oUnt.ants
,j HUDSON HENDERSON & COMPANY; lLP r' C£rtified PubUc 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 finandat statements and annual financial transaction reports of 33 special districts and to submit Its quallflcatlons 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 (GASS) Prono11ncements, and all other applicable federal, state, local or programmatic financial requirements. This proposal will hlghllght the background of the partners and staff assigned to the engagement, summarl:ze 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 servfces 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 lndtvlduals 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. r wlfl be the engagement partner a.ssfgned 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@hhccpas.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 info@hhccoas.com
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.TIFICATlON (1) The prospective primal)' portfcipent cettlftes to the best of Its knowledge Md belef, thnl It. Its owners, officers, corporate managers and portners: (o) Are not presently debarred, suspended, proposed for debonnent. declared lneNglble, or voluntarily excluded by any Federal department or agency; (bl Have not within a thre&-year period preoecllng this proposol been c:orwloled of or had a olvR Judgment rendered against them ror commission or fraud or a crimlnel offense in connoollon with obtalofng, attempting to obtain, or perfonning a public (Federal, Slate or local) transaction or contraot under a public trensactlon; vloletlon of Federal or Stale antitrust stetutes or commission or embezzlement, theft, torgef'Y, brlbery, telslflcatton or destruction ot records, makfng false statements, or receiving stolen property; (c) Hove not within a three-year period preceding this eppllcallonlproposol hod oma or more public transactions (Federal, state or locol) terminated for cause or dereull. (2) Whero the prospective primary participant Is unable to certify lo any or the statements in this certlflcotlon, such prospective pnrt!clpont shell attach an explanation to this pruposal. Signature: ~ ~ £ ~ Dote: Brian Henderson, Partner (Printed Name & Title) February 13, 2015 Hudson Henderson & Company, LLP (Name or 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 Callfornla. Names and phone numbers of current and past clients and other reference'S are provided for you·r 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: . ' VfflPPB H1'iI£9t'N W t@Bffl'BN wq,g B@MPM 008 PBPMffl Firm: Kudton Henderson&. Cilmplny, WI REFERENCE LIST Provide o: llsl of at feast five (5) cttS\omers for whom you have recently provided similar services. Bo sure to include afl requested infonnatlon. Rtffflftcefflllnt! IC!fliSCl!MIMV Conllld: BockyCa1r-Oln!dorofAni,nw MiJms: :1400 w. t.acev tMvd. ------------------------ell,: Kattfon:I Slate: ~ Z\,: ___ ,_w_o ___ _ Phone No.: ( .!!!._ ) :iu-nu Date: SeMClt Pl'O'AIW: Audit. ~1111tlon ol AIIIIIICIII Slab!ments, Slngl1 Audit, TOA Aucllt, Flist S Audit TraMIH"t' Cvenlt11t. AVA Co,mpll~ OIS &. tnsurat1ce Grall\ audits ~ Nome: Flwno 0umtv Contad: i.a-nco Sey~ Am-Fin Div, Chltr Mi:trecc: HIIU of~ Raom 105, 2201 Tlll1rc Street ~ Ftuno Stale: CA z.: _t3_7_u __ _ PhoneNo.: I.!!!_) Mi-db Oate: __ 2o_sa-:_20_14 ______ _ SeMCe~ (alldlt nllll:l@tr)• CAJ'R audit. SlllploAudlt. Zoo Authority Audit. Trusury C-pllani:o lnsunne« Grant. Audits, OliS GITllltAudlts Rtlliel\CO Name: City of Moclato Q.inflld: ODAnna ~•• Prindpal Ac:coutltllnt Ar:ldteu: 1010 Tolllh Slnt«. Suite 611:t Ci1r. Modtcto State: CA Z\,: _s_:51_:sa ___ _ PhoMNo.: ( 209 ) 577-5384 Date: ~4 SeMCI Pro-iiclecl: ~udlt, Slnglo Audit. 11:lA Audit. Colllll\unll.y ~ciMy-Dls\_rict_Audl_ts ______ _ GANN Limit. AVA Cornpllm« Reft11111C6 Ha.me: ~ Basin Mutual W:illlrCo. Conflld: lob Ba!tnolomow-'1tct Pn!Sldenl: Address: _SG23 __ hrl< __ er_Dri_·_ve __________________ _ City. Muiposa, Sla:e: CA ~ 9"38 PhoMNo.: {~) 742"'572 Date: _20_1_4•_20 ... 1_s ______ _ Sor.ice~ Audi\. Pr9plr.ation of Fin;,nclal Stalernet1ts, 'nl1< Re.tum Prep Eoiriomii: ~OU'por.alilln siivlng Leo AM Ea"r Pnltldent/C£0 Relettnee Name: Freme p,unty Contact " Mdtoss: 906 N stniot. S'llite 120 City. Fresno Stat.e: CA Z-~ _9372 __ 1 __ _ PhoneNo.: ( 5$ } 47&-2:SOD Date: __ 2008_•_20_1• ______ _ Serllice ~: --Audit. Pr,,,par.atlon or Fln:ancial St:ittmett:s, nu, Return~ 3
PARTICIPATION PARTICIPATION The County of Fresno Is a member of the Central Valley Purchasing Group. This group consists of Fresno, Kem, Kings, and Tulare counties and all govemmental, tax wpported agencies within these counties. Whenever possible, these and other tax supported agenctes co-op (piggyback) on contracts put . In place by one of the other agencies. Any agency choosing to avall l1$elf oflhls opportunity, will make purchases in their own name, make paymenl dlreclly lo the contractor, be ftable to the contractor and vice versa, per the terms of the original contract, aR the whHe hckllng the County of Fresno harmless. If awardtd this oontract, please Indicate whether you would extend the same terms and conditfons to all tax supported agencies within this group as you are proposing to extend to Fresno County. r:i Yes, we will extend oontraot terms and conditions to ell qualified agencies Within the L.:.J Central Valley Purchasing Group and other tax supported agencies. • No, we will not extend contract terms to eny agency other than the County of Fresno. ~-=~~ Brian Henderson, Partner EXCEPnONS 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. o. 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 ot' 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 dlents. 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 end efficient manner. HHC Is a full service public accounting firm providing assurance, tax and bookkeeping services. Whlle 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 audftfng 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 experfence In performing audits In accordance with the Single Audit Act Amendments of 1996 and 0MB 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 entitles, 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 completfon 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 clleryts 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 dient while performing your services. Some firms daim 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 rs to lead ultimately to completing the CAF!l In early N9vember, 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 deadUne that must be met for each of those reports, and wlll ensure those are met without exception. PERSONNEL HHC has policies and procedures to ensure It hires only qualified people, that It property supervises them and provides professional training, that It advances them to responslbllitles they are capable of handling, and that It provides them with necessary technical resources. Engagement Partner: The Engagement Partner wlll 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 responslblllty of keeping the cllent Informed as to the status of the services, Mr. Henderson Is licensed as a CPA In the State of caUfomla 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 ls 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 californla 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 S 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 P.roposal 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 quallflcatlons 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 dasses, and our unexcelfed on the job training. All members of HHC are very famlllar with the stringent quality control standards established by the AICPA and GASB. CQntinu;ng Professional Education HHC'ls 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 educatfon fn standards and regulations appflcable 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. Curing 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 Standards and Practices. •Yellow Book: Government Auditing Standards. • Financial Accounting Standards: Comprehensive Review. RELEVANT EXPERIENCE • Single Audit. • Governmental Auditing & Accounting Update. • Governmental Accounting Principles. • Comprehensive Review of Generally Accepted Auditing Standards We are committed to providing appropriate and related experience, personal Involvement, and a broad business perspective to produce a qualtty 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 indudlng: o Cities ° Child Care Operations • Counties • Joint Power Authorities • Redevelopment Agencies • Investment Activities o Financing Authorities • Landfills • Electrical Utilities • Enterprise Funds o Special Districts • Airports o Water Districts • Transportation Operations " 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
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 prlmartly the'partners, and other services we can provide while performing the services outttned. 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 actMtles for cost reduction opportunities. • To perform the accounting services In an efficient and effective manner and minimize the impact and disruption to the dally 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 lmplementatlon 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 computerited accounting software and objective review procedures. on-site staff wlll use firm supplied portable computers, printers and scanners. We wlll conduct the necessary steps to perform: Planning of the engagement, indudlng 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 pollcles. 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 sec. 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 bv Proposed Seaments Supervisory Segment Partner Staff Clerical Total Hours PlannlnQ 12 4 -16 Interim Review 24 8 -32 FS Reoorts 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 llJJJ J HUDSON HENDERSON & COMPANY, LLP .,: r Certified PubUc Accountan/s 8
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, avallablllty of your staff, scheduling, and coordination of our efforts with your efforts to produce the required financial reports. (lnltlal 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 wJII review the Initial trial balances and records of the 33 special districts, to try and Identify any areas that may need addltfonal attention. We will work with management and staff to try and Identify any mlsslng figures and/or adjustments required to be In compliance with governmental accounting principles and governmental reporting requirements, Adjusting Journal Entries {continuous throughout engagement) We wlll 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' postlng 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 compllatlon process, which lndude MS Office {Word, Excel, etc.), Prosystem Fx Engagement, PPC Checkpoint and Checkpoint Tools, and SMART e-practlce aids tool. We also have the ablllty 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. J HUDSON HENDERSON & COMPANY, LLP r"J1 Cellijied PllbUcAccountants · 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 fyr Issuance:· · · -Initial kick-off meeting: o June, 2015 -Planning (In-office): . o June/July, 2015 • Onslte Fleldwork: Interim Revley,,: 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 CO$J 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: APPENDIXAPARl'2, Service Annual Financial statement Prep sco Annual Report Prep Total J HUDSON HENDERSON &COMPANY, LLP r Certified Public Accountants 2015 $15,180 6l270 l!2lt450 2016 2017 $ 15,180 $15,180 6i270 6,270 lt 211450 i21,450 10
STAFF-HOUR ALLOCATlQN The following table wilt list all project tasks, with proposed staff, to detail out the hours and fee for each, plus projecNl!lated expenses. APPENDIX A PART 1 & 3 ANNUAL FINANCIAL STATEMENT PREPARATION COF CSA FINANC[AL STATEMENTS Level of Personnel 1 Partners 2 Supervisory Staff' 3 Clerlcal standard .B.IWt $140 $110 $SO Estimated out of Pocket Expense Financial Statement Preparation Proposal Price COF CSA Quoted .Rl:lm $110 $60 $40 Total Hours SCO ANNUAL REPORT PREPARATION COF CSA Annual Report Preparation Level of Personnel 1 Partners 2 Supervisory Staff 3 Clerical Standard Bia $140 $110 $SO Estimated Out of Pocket Expense sco Annual Report Preparation Proposal Price ltn BLJ HUDSON HENDERSON & COMPANY. LLP f1l rtJI Certljied PUbllcAccountants COF CSA Quoted .RIUc. $110 $60 $40 Total Hours TOTAL HOURS .1::1.o.Ull 112 39 13 164 .l:m.Y.m 45 16 9 70 234 ADmwlt $12,320 $2,340 $520 $0 ----.,..,..,,,..,..,.,-. $15,180 lilD.llllll.t $4,950 $960 $360 $0 $6,270 11
CHECKLIST Proposal No. 946-5324 Page26 This Checklist is provided to assist vendors In the preparation of their RFP response. Included In lhls llsl, are Important requfrements and is the responsibility of the bidder to submH with the RFP-padlage In order to make lhe RFP complfanl Because this checklist is Just a guideline. the bidder must read and comply with the RFP In l\s en\lrety. Check off each Of the following: 1. ~ The Request for Proposal (RFP) has been signed nnd completed. 2. x Addenda, ff any, have been completed, signed and included fn the bid package. 3. X One (1) orlglnel plus rive (5) copfes of the RFP have been provided and two (.2) -cos of the RFP have been pro\/lded. 4. _x_ The completed Ctfminal History D/sdo:wre Form as provided wlU1 u,Is RFP. 5. x The completed Pattlcipatlon Form as provided with this RFP. 6. x The completed Reference Ust as provided With this RFP. 7. X Indicate all ot bidder exceptions to the County's requ!mmenls, conditions and --specifications as stated within this RFP. 8. X The Completed Appendix A• Parts 1, 2 & 3. 9. X Lastly, on the LOWER LEFl HAND CORNER of the sealed envelope, l>Ox, etc. -transmitting your bid Include the following fnformatlon: County of Fresno RPP No. 949.5324 Closing Date: F!bl'UllrY i:!J 2016 Cloalng Tlme: 21!0 P,!!!!1 commodity or Slat'Vlce: Audlte and Annual Financial Transaction R!J!orte • Se!!clal Dlabicts1 Etc • . . Return CIJeckllst with ygur BFP respgnse. CONCLUSION \. ,t 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, adylsory 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 Arm to you. lJi riJ HUDSON HENDERSON & COMPANY, LLP lfl) r' Certified PubUcAa:ountants 12
l • ' .. EXHXBXTS ,tJ HUDSON HENDERSON & COMPANY. UP r Omifted PubUcAccount.ants 13
EXHIBIT I RESUMES · Brian Henderson, CPA -Engagement Partner Kip Hudson, CPA -Engagement Co-Partner Susan Henderson, CPA, MSA -Engagement Supervisor dJ1 HUDSON HENDER.SON & COMPANY, lLP r-Certffled Publlc Accountants 14
erofessfonal Resume Brian Henderson, CPA Engagement Partner HUDSON HENDERSON & COMPANY, LLP Certified Public Accountants Academic aac1<qround; Callfomla State UnfVerslty Fresno Bachelor of Science in Business Administration, Option in Accountancy Pcofess1ona1 EXoer{ence; Counties; County of Fresno County of Stanislaus County of Tulare County of l<lngs Eltlt 5 t;ommlsslQn:i; County of Kings County of Merced County of Kem County of Stanislaus (partial listing) spec tal D/Stricts: .cl.t!ui. Pixley Public Utility District City of Vlsatta Fresno Metropollt:an Fk>od · City of Mendota Control District City of Modesto Santa Clara Valley Water District City of Pasadena school Districts; ~o-emflts; Vlsalla USO eoc-Fresno Fresno USO eoc-Kings county Davis Joint USO Rose Bowl Operating San Leandro USO Company Pasadena Center EIDlll!.DI lllm:!tyt!QDs; BctlllitI!lllDt S~teim: Operating Co~any Mission Bank Fresno County Mission National Bank City of Fresno Premer Valley Bank Fresno Metro MPP Tulare County lauslness; Marin County Makoll Inc. Fresno Irrigation District MPP Orchard Petroleum Inc. Hunter Edison OIi Dev. PCAOB; ESK Umlted & Subs. Ireland Inc. Spira! Technology Searchlight Minerals Professional Associfit"'M: American Institute of Certified Public Accountants Cafifomla Society of Certified Publlc Accountants Iranstts: Kings County COG City of Modesto City of Hanford City of Corcoran Jglot P9~flt AYtbi Tuolumne River Modesto Regional Fire Recent Continuing Education: Current on Governmental CPE Credits Govemmental Accounting & Auditing Update SEC &. Financial Reporting, use, 2009, 2011, 2012 GASB Update, 2011-2014 Auditing In the Small Business Environment, 2011, 2013 FASB Review & Update, 2011, 2013,2014 J HUDSON HENDERSON & COMPANY, LLP r' Certified PUbflc Accountants 15
Kip Hudson, CPA Engagement Co-Partner Academic Background: Professional Resume California State University Fresno HUDSON HENDERSON & COMPANY, LLP Certlfied Publk: Accountants Bachelor of Science In Business Administration, Option fn Accountancy Professlqnal E>CQerfeoce; (partial listing) Business; Betts Spring Company BrattaUd, Inc. 8rltz-Simplot Eriksson. LLC Coastal Green Vegetable Company, LLC Coelho Meat company, Inc. Central Valley Meat Company, Inc. Del Rey Farms Joseph Gallo Farms Harris Woolf Cellfomle Almonds Professional Associations; Lyons Magnus, Inc. Morison Cogen, LLP Nikkel Iron Works Corporation Northland Process Piping, lnc. Paper Pulp & FIim, Inc. T.G. Schmeiser Co., Inc. Schultz Ranch, Inc. SupHerb Farms Sandridge Partners SunnyGem, LLC Ultra Gro, LLC Vucovlch, Inc. San Luis Canal Company American Institute of Certified PubHc Accountants Cellfomla Society of Certified Public Accountants special pjstrtcts; Henry Muter Reclamation District #2131 Fresno Metropolitan Flood Control District Farmers Water District IrJbaJ Governments; Table Mountain Rancherla Non-Profit§: Fresno Metropolitan Museum Hope Now For Youth Ag One Foundation Recent Continuing Education: current on Governmental CPE Credits AuditWatch 4, 4.5 and S Auditing & Assurance Update Spidell Tax Update Yellow Book 2013 FASB Review & Update Accounting and Auditing with Excel Advanced Audit Standards Workshop: Understanding Risk Assessment ~ J HUDSON HENDERSON &COMPANY, 1.1.P '1 r Cedlfled PubUcAcrountants 16
Professiona I Resume Susan Henderson, CPA, MSA Engagement SupeNisor HUDSON HENDERSON & COMPANY, LLP Certlfled Public Accountants Academic Background; Callfomla State University Fresno Bachelor of Science in Business Administration, Option In Accountancy Masters in Accountancy . . P,:otessional lfxperfence; {partial listing) Audit Experience PCAOB; Diamond Foods Inc. Business; California Dairies Ruiz Foods Inc. Sunmald Raisins Gallo Research Special Districts: Coalinga-Huron Recreational District Coa Unga• Huron Cemetery District Coalinga-Huron Library District Coalinga-Huron Water District Lecturer Experience Callfomta State University Fresno Classes; Financial Accounting Principles & Systems Accounting Information Systems Accounting for Governmental & Non-Profit Organizations Intermediate Accounting I Intermediate Accounting II P,:ofessional Associations: California Faculty Association Callf'omla Society of Certified Public Accountants &:cent cont1nu1na Education; Current on Govemrrenta I CPE Credits Governmental Accounting & Auditing Update Foundations in Governmental Accounting Governmental Accounting & Reporting Federal Tax Update CA State Tax Update Internal Control & Fraud Detection J HUDSON HENDERSON & COMPANY, LLP r Cettffied PubUcAccountanls Indian Garring; Chukchansl Gold 17
Contract No.: Contract Title: Contract Period: Using Agencies: Terms: Exhibit C P-15-175-C DATE: December 5, 2017 Vendor Number: Prepare Annual Financial Statements & Annual Transaction Reports for 33 Special Districts 05/07/15 -05/06/18 Public Works -Special Districts Net45 Name/Address: Representative: Phone No.: Email: Bid Reference No.: Total Contract Amt.: _$8=5 .... ,8=0=0•.;;..oo;a.._ ___ _ Buyer Name: S.W. Kirby 0000278496 Hudson Henderson & Co., Inc. 7473 N. Ingram, Suite 102 Fresno, CA 93711 Brian Henderson 559.412.7576 lnfo@hhccpas.com Requisition No: 1401800061 Org: _9_14_0 ___________ _ •NEW D TICKDATE •RENEWAL Supersedes: ~ Amendment [_:J REFERENCE 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: DEPARTMENT: Public Worlcs &:. Plllllltins REQUISITIONER: Lemuel Aspn:c Mark Warren Complffld By: Date: Comph:11:d By: Date
County of Fresno 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 A TIN: Brian Henderson 7473 N. Ingram Ste 102 Fresno, CA 93711t Contract Number P-15-17 5-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 flies. If you have any questions, please contact Shannon W. Kirby, Purchasing Analyst, at (559) 800-7118 or SKjrb)'@co.fa:sno.CA.Ut!. FOR THE COUNTY OF FRESNO Oigltllly slgruld by Gary It Gary E. Cornuelle eomueae 01111: 2017, ,2.01 09:S0:45 -o8'00' Gary E. Comuelle Purchasing Manager 4525 East Hamilton Avenue Fresno, CA 93702-4599 GEC:SWK:YJ G:IPUBl.lCICLERICAL USS ON!.. Y\CONTRACTSICONTRACT AMENDMENT TEMPLATE 10052017.00C 4525 E. Hamilton Avenue I Fresno, Cslifomia 93702-4599 / (559) 600-7110 • The County of Fresno is an Equal Employment Opportunity Employer •
CONTRACT NO. P-15-175-C Hudson Henderson December 1, 2017 CONTRACTOR TO COMPLETE: company: Hudson Henderson & Company, Inc. Type of Entity: D Individual • Limited Liability Company 0 Sole Proprietorship O Limited Liability Partnership 11 Corporation signature bhenderson@hhccpas.com Brian Henderson, Partner Print Name and Title D General Partnership 12/1/17 Date Page2 7473 N. Ingram Ave., STE 102 Fresno CA 93711 Address 559-412-7576 TELEPHONE NUMBEA ACCOUNTING USE ONLY ORG No.: 9140 Account No.: 7295 Requisition No.: 1401800061 (09/2015) City 559-493-5325 FAX NUMBER State Zip bhenderson@hhccpas.com E-MAIL AOMESS G:\PUBLIC\CLERICAL USE ONLY\CONTRACTS\P-15-175-CADMEN 1 HUDSON HENDERSON.DOC
Exhibit D DATE: March 8, 2018 Contract No.: P-15-175-C Vendor Number: 0000278496 & 0000280702 Contract Title: Pre~aration of Annual Name/Address: Hudson Henderson & Co.1 Inc. Financial Re12Qrts for 7473 N. Ingram Ste. 102 33 S~ial Districts Fresno1 CA 93711 Contract Period: 05/07/15 -05/06/19 Representative: Brian Henderson Using Agencies: Public Works -S9!cial Phone No.: 559.412.7576 Districts Email: info@hhcc~s.com Terms: Net45 Bid Reference No.: 946-5324 Total Contract Amt.: $99,900.00 Buyer Name: S.W. Kirbl Requisition No: 1401800083 Org: _9_14.;...0 ___________ _ •NEW D TICKOATE D RENEWAL Supersedes: ~ AMENDMENT D REFERENCE DESCRIPTION: Amendment #2 to extend contract for one year and to add money to the total amount of the contract SPECIAL INSTRUCTIONS: DISTRIBUTION: DEPARTMENT: Public: Works & Planning REQutSITIONER: Lemuel Asprec Mark Warren Completed By: Date: Completed By: Date
County of Fresno INTERNAL SERVICES DEPARTMENT ROURT 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-1 5-17 5-C covering preparati9n 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 l'or 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 SKll'.bv@co.tresno.ca,ys. FOR THE COUNTY OF FRESNO DlgllalfyslgnedbyGIIIYE, Gary E. Cornuelle Comuelle 011111: 2018,03.0614:34:02 --08'00' Gary E. Comuelle Purchasing Manager 4525 East Hamilton Avenue Fresno, CA 93702-4599 GEC:SWK:YJ G:IPUBLIC\CONTRACTS & EXTRACTS\CIP-15-17S-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 Hudson Henderson & Co., Inc. March 6, 2018 CONTRACTOR TO COMPLETE: Page2 Company: HUDSON HENDERSON & COMPANY, INC. Type of Entity: 0 Individual Q Sole Proprietorship · • Corporation 0 Limited Liability Company 0 llmltad Liability Partnership • General Partnership Signature bhenderson@hhccpas.com e:-e~_, BRIAN HENDERSON, PARTNER 3/7/18 Print Name and Title 7473 N. INGRAM AVE., STE 102 Address 559-412-7576 559-493-5325 TELEPHONE NUMBER FAX NUMBER ACCOUNTING USE ONLY ORG No.: 9140 Account No.: 7295 Requisition No.: 1401800083 (09/2015) Date FRESNO CA 93711 City State Zip BHENDERSON@HHCCPAS.COM E-MAIL ADDRESS G:\PUBLIC\CONTRACTS & EXTRACTS\C\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 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):
NI A-none noted
(4)Explain why this self-dealing transaction is consistent with the requirements of Corporations Code 5233 (a}:
NIA-none noted
(5) Authorized Signature
Signature: I ��Date: I 9/11/2018