The URL can be used to link to this page

Home My WebLink AboutAgreement A-23-652 Amendment I to Agreement with Brown Armstrong.pdf Agreement No. 23-652 1 AMENDMENT NO. # 1 TO SERVICE AGREEMENT 2 This Amendment No. 1 to Service Agreement("Amendment No. 1") is dated 3 December 12, 2023 and is between Brown Armstrong Accountancy Corporation, a 4 California corporation ("Contractor"), and the County of Fresno, a political subdivision of the 5 State of California ("County"). 6 Recitals 7 A. On July 9, 2019, the County and the Contractor entered into County agreement number 8 19-309 ("Agreement'), for independent and professional external audit services. 9 B. The County has exercised all four additional consecutive 12-month periods provided in 10 section 7.2 of the Agreement. 11 C. During the term of the agreement, the County received a greater number of Federal and 12 State grants requiring additional staff time and cost incurred by the Contractor. 13 D. The County and the Contractor hereby agree to amend the Agreement to increase the 14 maximum amount payable for the Fiscal Year 2022-23 audit to retain the services of the 15 Contractor and maintain continuity of operations. 16 The parties therefore agree as follows: 17 1. Notwithstanding anything to the contrary in the Agreement, including but not limited to 18 Section 9.4 of the Agreement, the total maximum amount payable to the Contractor for 19 performing all services under this Agreement for the Fiscal Year 2022-23 audit will not exceed 20 $244,750. For each of the tasks described in section 2.1 of the Agreement (including all of the 21 reports required under section 3.2 of the Agreement), the maximum amount payable to the 22 Contractor for services under this Agreement for the Fiscal Year 2022-23 audit is as stated in 23 Exhibit B to this Amendment, "Cost Proposal." 24 2. When both parties have signed this Amendment No. 1, the Agreement and this 25 Amendment No. 1 together constitute the Agreement. 26 3. The Contractor represents and warrants to the County that: 27 a. The Contractor is duly authorized and empowered to sign and perform its obligations 28 under this Amendment. 1 1 b. The individual signing this Amendment on behalf of the Contractor is duly authorized 2 to do so and his or her signature on this Amendment legally binds the Contractor to 3 the terms of this Amendment. 4 4. The parties agree that this Amendment may be executed by electronic signature as 5 provided in this section. 6 a. An "electronic signature" means any symbol or process intended by an individual 7 signing this Amendment to represent their signature, including but not limited to (1) a 8 digital signature; (2) a faxed version of an original handwritten signature; or(3) an 9 electronically scanned and transmitted (for example by PDF document) version of an 10 original handwritten signature. 11 b. Each electronic signature affixed or attached to this Amendment(1) is deemed 12 equivalent to a valid original handwritten signature of the person signing this 13 Amendment for all purposes, including but not limited to evidentiary proof in any 14 administrative or judicial proceeding, and (2) has the same force and effect as the 15 valid original handwritten signature of that person. 16 c. The provisions of this section satisfy the requirements of Civil Code section 1633.5, 17 subdivision (b), in the Uniform Electronic Transaction Act (Civil Code, Division 3, Part 18 2, Title 2.5, beginning with section 1633.1). 19 d. Each party using a digital signature represents that it has undertaken and satisfied 20 the requirements of Government Code section 16.5, subdivision (a), paragraphs (1) 21 through (5), and agrees that each other party may rely upon that representation. 22 e. This Amendment is not conditioned upon the parties conducting the transactions 23 under it by electronic means and either party may sign this Amendment with an 24 original handwritten signature. 25 5. This Amendment may be signed in counterparts, each of which is an original, and all of 26 which together constitute this Amendment. 27 28 2 1 6. The Agreement as amended by this Amendment No. 1 is ratified and continued. All 2 provisions of the Agreement and not amended by this Amendment No. 1 remain in full force 3 and effect. 4 [SIGNATURE PAGE FOLLOWS] 5 II 6 II 7 H 8 II 9 II 10 II 11 II 12 H 13 II 14 II 15 H 16 II 17 H 18 H 19 II 20 H 21 H 22 H 23 II 24 H 25 II 26 H 27 II 28 II 3 1 The parties are signing this Amendment No. 1 on the date stated in the introductory 2 clause. 3 BROWN ARMSTRONG COUNTY OF FRESNO 4 6 Eric H, Xin, Principal S =,, er , Ch irman of the Board of Suor 6 County of Fresno 7 4200 Truxton Avenue, Suite 300 Bakersfield, California 93309 Attest: 8 Bernice Seidel Clerk of the Board of Supervisors 9 County of Fresno, State of California 10 By:, 11 Deputy 12 For accounting use only: 13 Org No.: 2540 Account No.: 7295 14 Fund No.: 0001 Subclass No.: 10000 15 16 17 18 19 20 21 22 23 24 25 26 27 28 4 Exhibit B TOTAL AUDIT AND ANCILLARY - COST SCHEDULE PART 2 Firm Name: Brown Armstrong Accountancy Corporation Name of Audit, Review or Other Service to be Provided Schedule Total Price County-wide CAFR 1 $ 72,250 Single Audit 2 45,000 Treasury Cash Count 3 3,200 OCJP/OES/CalEMA/CSA (BSCC) Grants and Fresno County Transportation Authority (Measure C) 4 25,000 Coalinga Southeast Regional Sites 5 3,500 Appropriation Limit (Proposition 111) 6 1,500 Treasury Compliance Audit 7 3,300 In-Home Supportive Service Public Authority 8 3,500 The Zoo Authority 9 2,800 Tobacco Funding Corporation 10 7,800 County Service Areas, Waterworks Districts, Maintenance Districts, Highway Lighting Districts, and Solid Waste Commissions 11 72,400 Community Corrections Partnership Executive Committee AUP 12 4,500 TOTAL $244,750 BROWN ARMSTRONG Providing Auditing&Accounting Certified Public Accountants 3 Services.for Over 44 Years Page B-1 Exhibit B XII. COST PROPOSAL AUDIT SERVICES - COST SCHEDULE PART 3 COUNTY-WIDE CAFR SCHEDULE 1 Firm Name: Brown Armstrong Accountancy Corporation Standard Quoted Hours Hourly Rates Hourly Rates Total Price Partners 70 $ 230 $ 180 $12,600 Managers 180 180 120 21,600 Supervisory Staff 150 130 100 15,000 Staff 315 90 70 22,050 Other (Clerical): 20 70 50 1,000 Subtotal $ 72,250 Out-of-pocket expenses: Meals and lodging Transportation Other (specify): Total: $ 72,250 Note: The rate quoted should not be presented as a general percentage of the standard rate or as a gross deduction from the total all-inclusive maximum price. BROWN ARMSTRONG Providing Auditing&Accounting Certified Public Accountants 4 Services for Over 44 Years Page B-2 Exhibit B XII. COST PROPOSAL SINGLE AUDIT SCHEDULE2 Firm Name: Brown Armstrong Accountancy Corporation Standard Quoted Hours Hourly Rates Hourly Rates Total Price Partners 60 $ 230 $ 180 $ 10,800 Managers 80 180 120 9,600 Supervisory Staff 120 130 100 12,000 Staff 170 90 70 11,900 Other (Clerical): 14 70 50 700 Subtotal $ 45,000 Out-of-pocket expenses: Meals and lodging Transportation Other (specify): Total: $ 45,000 Note: The rate quoted should not be presented as a general percentage of the standard rate or as a gross deduction from the total all-inclusive maximum price. BROWN ARMSTRONG ProvidingAuditing&Accounting Certified Public Accountants 5 Services for Over 44 Years Page B-3 Exhibit B XII. COST PROPOSAL TREASURY CASH COUNT SCHEDULE 3 Firm Name: Brown Armstrong Accountancy Corporation Standard Quoted Hours Hourly Rates Hourly Rates Total Price Partners 4 $ 230 $ 180 $ 720 Managers 4 180 120 480 Supervisory Staff 5 130 100 500 Staff 20 90 70 1,400 Other (Clerical): 2 70 50 100 Subtotal $ 3,200 Out-of-pocket expenses: Meals and lodging Transportation Other (specify): Total: $ 3,200 Note: The rate quoted should not be presented as a general percentage of the standard rate or as a gross deduction from the total all-inclusive maximum price. BROWN ARMSTRONG ProvidingAuditing&Accounting Certified Public Accountants 6 Services for Over 44 Years Page B-4 Exhibit B XII. COST PROPOSAL OCJP/OES/CaIEMA/CSA (BSCC) GRANTS AND FRESNO COUNTY TRANSPORTATION AUTHORITY (MEASURE C) SCHEDULE4 Firm Name: Brown Armstrong Accountancy Corporation Standard Quoted Hours Hourly Rates Hourly Rates Total Price Partners 20 $ 230 $ 180 $ 3,600 Managers 40 180 120 4,800 Supervisory Staff 60 130 100 6,000 Staff 145 90 70 10,150 Other (Clerical): 9 70 50 450 Subtotal $ 25,000 Out-of-pocket expenses: Meals and lodging Transportation Other (specify): Total: $ 25,000 Note: The rate quoted should not be presented as a general percentage of the standard rate or as a gross deduction from the total all-inclusive maximum price. BROWN ARMSTRONG ProvidingAuditing&Accounting Certified Public Accountants 7 Services for Over 44 Years Page B-5 Exhibit B XII. COST PROPOSAL COALINGA SOUTHEAST REGIONAL SITES SCHEDULE 5 Firm Name: Brown Armstrong Accountancy Corporation Standard Quoted Hours Hourly Rates Hourly Rates Total Price Partners 2 $ 230 $ 180 $ 360 Managers 6 180 120 720 Supervisory Staff 9 130 100 900 Staff 21 90 70 1,470 Other (Clerical): 1 70 50 50 Subtotal $ 3,500 Out-of-pocket expenses: Meals and lodging Transportation Other (specify): Total: $ 3,500 Note: The rate quoted should not be presented as a general percentage of the standard rate or as a gross deduction from the total all-inclusive maximum price. BROWN ARMSTRONG ProvidingAuditing&Accounting Certified Public Accountants $ Services for Over 44 Years Page B-6 Exhibit B XII. COST PROPOSAL APPROPRIATIONS LIMIT (PROPOSITION 111) SCHEDULE6 Firm Name: Brown Armstrong Accountancy Corporation Standard Quoted Hours Hourly Rates Hourly Rates Total Partners 1 $ 230 $ 180 $ 180 Managers 3 180 120 360 Supervisory Staff 3 130 100 300 Staff 8 90 70 560 Other (Clerical): 2 70 50 100 Subtotal $ 1,500 Out-of-pocket expenses: Meals and lodging Transportation Other (specify): Total: $ 1,500 Note: The rate quoted should not be presented as a general percentage of the standard rate or as a gross deduction from the total all-inclusive maximum price. BROWN ARMSTRONG ProvidingAuditing&Accounting Certified Public Accountants 9 Services for Over 44 Years Page B-7 Exhibit B XII. COST PROPOSAL TREASURY COMPLIANCE AUDIT SCHEDULE7 Firm Name: Brown Armstrong Accountancy Corporation Standard Quoted Hours Hourly Rates Hourly Rates Total Price Partners 2 $ 230 $ 180 $ 360 Managers 4 180 120 480 Supervisory Staff 8 130 100 800 Staff 23 90 70 1,610 Other (Clerical): 1 70 50 50 Subtotal $ 3,300 Out-of-pocket expenses: Meals and lodging Transportation Other (specify): Total: $ 3,300 Note: The rate quoted should not be presented as a general percentage of the standard rate or as a gross deduction from the total all-inclusive maximum price. BROWN ARMSTRONG ProvidingAuditing&Accounting Certified Public Accountants io Services for Over 44 Years Page B-8 Exhibit B XII. COST PROPOSAL IN-HOME SUPPORTIVE SERVICE PUBLIC AUTHORITY SCHEDULE 8 Firm Name: Brown Armstrong Accountancy Corporation Standard Quoted Hours Hourly Rates Hourly Rates Total Price Partners 2 $ 230 $ 180 $ 360 Managers 4 180 120 480 Supervisory Staff 13 130 100 1,300 Staff 18 90 70 1,260 Other (Clerical): 2 70 50 100 Subtotal $ 3,500 Out-of-pocket expenses: Meals and lodging Transportation Other (specify): Total: $ 3,500 Note: The rate quoted should not be presented as a general percentage of the standard rate or as a gross deduction from the total all-inclusive maximum price. BROWN ARMSTRONG ProvidingAuditing&Accounting Certified Public Accountants Services for Over 44 Years11 Page B-9 Exhibit B XII. COST PROPOSAL THE ZOO AUTHORITY SCHEDULE9 Firm Name: Brown Armstrong Accountancy Corporation Standard Quoted Hours Hourly Rates Hourly Rates Total Price Partners 1 $ 230 $ 180 $ 180 Managers 2 180 120 240 Supervisory Staff 2 130 100 200 Staff 29 90 70 2,030 Other (Clerical): 3 70 50 150 Subtotal $ 2,800 Out-of-pocket expenses: Meals and lodging Transportation Other (specify): Total: $ 2,800 Note: The rate quoted should not be presented as a general percentage of the standard rate or as a gross deduction from the total all-inclusive maximum price. BROWN ARMSTRONG ProvidingAuditing&Accounting Certified Public Accountants 12 Services for Over 44 Years Page B-10 Exhibit B XII. COST PROPOSAL TOBACCO FUNDING CORPORTATION SCHEDULE 10 Firm Name: Brown Armstrong Accountancy Corporation Standard Quoted Hours Hourly Rates Hourly Rates Total Price Partners 6 $ 230 $ 180 $ 1,080 Managers 11 180 120 1,320 Supervisory Staff 25 130 100 2,500 Staff 40 90 70 2,800 Other (Clerical): 2 70 50 100 Subtotal $ 7,800 Out-of-pocket expenses: Meals and lodging Transportation Other (specify): Total: $ 7,800 Note: The rate quoted should not be presented as a general percentage of the standard rate or as a gross deduction from the total all-inclusive maximum price. BROWN ARMSTRONG ProvidingAuditing&Accounting Certified Public Accountants 13 Services for Over 44 Years Page B-11 Exhibit B XII. COST PROPOSAL COUNTY SERVICE AREAS, WATERWORKS DISTRICTS, MAINTENANCE DISTRITCS, HIGHWAY LIGHTING DISTRICTS, AND SOLID WASTE COMMISSIONS SCHEDULE 11 Firm Name: Brown Armstrong Accountancy Corporation Standard Quoted Hours Hourly Rates Hourly Rates Total Price Partners 70 $ 230 $ 180 $ 12,600 Managers 120 180 120 14,400 Supervisory Staff 220 130 100 22,000 Staff 320 90 70 22,400 Other (Clerical): 20 70 50 1,000 Subtotal $ 72,400 Out-of-pocket expenses: Meals and lodging Transportation Other (specify): Total: $ 72,400 Note: The rate quoted should not be presented as a general percentage of the standard rate or as a gross deduction from the total all-inclusive maximum price. BROWN ARMSTRONG ProvidingAuditing&Accounting Certified Public Accountants 14 Services for Over 44 Years Page B-12 Exhibit B XII. COST PROPOSAL COMMUNITY CORRECTIONS PARTNERSHIP EXECUTIVE COMMITTEE AUP SCHEDULE 12 Firm Name: Brown Armstrong Accountancy Corporation Standard Quoted Hours Hourly Rates Hourly Rates Total Price Partners 3 $ 230 $ 180 $ 540 Managers 8 180 120 960 Supervisory Staff 8 130 100 800 Staff 30 90 70 2,100 Other (Clerical): 2 70 50 100 Subtotal $ 4,500 Out-of-pocket expenses: Meals and lodging Transportation Other (specify): Total: $ 4,500 Note: The rate quoted should not be presented as a general percentage of the standard rate or as a gross deduction from the total all-inclusive maximum price. BROWN ARMSTRONG ProvidingAuditing&Accounting Certified Public Accountants is Services for Over 44 Years Page B-13