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HomeMy WebLinkAboutP-24-716 Brown Armstrong.pdf 1-0 County of Fresno INTERNAL SERVICES DEPARTMENT Facilities• Fleet• Graphics• Purchasing •Security•Technology O� 1$5 O ORES PROCUREMENT AGREEMENT Agreement Number P-24-716 December 26, 2024 Brown Armstrong Accountancy Corp 4200 Truxtun Av Ste 300 Bakersfield, CA 93306 The County of Fresno (County) hereby contracts with Brown Armstrong Accountancy Corp (Contractor)to provide auditing services in accordance with the text of this agreement and Attachments "A" and "B" by this reference made a part hereof. TERM: This Agreement shall become effective immediately and shall remain in effect through December 25, 2027. EXTENSION: This Agreement may be extended for two (2) additional one (1) year periods by the mutual written consent of all parties. MINIMUM ORDERS: Unless stated otherwise there shall be no minimum order quantity. The County reserves the right to increase or decrease orders or quantities. CONTRACTOR'S SERVICES: Contractor shall perform the services as described in Attachment"A" attached, at the rates set forth in Attachment"B". ORDERS: Orders will be placed on an as-needed basis by County of Fresno Sheriff Department under this contract. PRICES: Prices shall be firm for the contract period. MAXIMUM: In no event shall services performed and/or fees paid under this Agreement be in excess of twenty thousand three hundred dollars ($20,300.00). 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. DELIVERY: The F.O.B. Point shall be the destination within the County of Fresno. All orders shall be delivered complete as specified. All orders placed before Agreement expiration shall be honored under the terms and conditions of this Agreement. 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 deliveries or offers for delivery, which do not meet specifications, will be at the expense of Contractor. 333 W. Pontiac Way, Clovis, CA 93612 / (559) 600-7110 *The County of Fresno is an Equal Employment Opportunity Employer* PROCUREMENT AGREEMENT NUMBER: P-24-716 Page 2 Brown Armstrong Accountancy Corp December 26, 2024 INVOICING: An itemized invoice shall be sent 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 (including attorney's fees and costs), 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, and from any and all costs and expenses (including attorney's fees and costs), damages, liabilities, claims, and losses occurring or resulting to any person, firm or corporation who may be injured or damaged by the performance, or failure to perform, of Contractor, its officers, agents, 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 Two Million Dollars ($2,000,000) per occurrence and an annual aggregate of Four Million Dollars ($4,000,000). This policy must be issued on a per occurrence basis. Coverage must include products, completed operations, property damage, bodily injury, personal injury, and advertising injury. The Contractor shall obtain an endorsement to this policy naming the County of Fresno, its officers, agents, employees, and volunteers, individually and collectively, as additional insureds, but only insofar as the operations under this Agreement are concerned. Such coverage for additional insureds will apply as primary insurance and any other insurance, or self-insurance, maintained by the County is excess only and not contributing with insurance provided under the Contractor's policy. B. Automobile Liability: Automobile liability insurance with limits of not less than One Million Dollars ($1,000,000) per occurrence for bodily injury and for property damages. Coverage must include any auto used in connection with this Agreement. C. Professional Liability: Professional liability insurance with limits of not less than One Million Dollars ($1,000,000) per occurrence and an annual aggregate of Three Million Dollars ($3,000,000). If this is a claims-made policy, then (1)the retroactive date must be prior to the date on which services began P-24-716 Brown Armstrong PROCUREMENT AGREEMENT NUMBER: P-24-716 Page 3 Brown Armstrong Accountancy Corp December 26, 2024 under this Agreement; (2)the Contractor shall maintain the policy and provide to the County annual evidence of insurance for not less than five years after completion of services under this Agreement; and (3) if the policy is canceled or not renewed, and not replaced with another claims-made policy with a retroactive date prior to the date on which services begin under this Agreement, then the Contractor shall purchase extended reporting coverage on its claims-made policy for a minimum of five years after completion of services under this Agreement. D. Worker's Compensation: Workers compensation insurance as required by the laws of the State of California with statutory limits. Additional Requirements Relatinq to Insurance: 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. Contractor hereby waives its right to recover from County, its officers, agents, and employees any amounts paid by the policy of worker's compensation insurance required by this Agreement. Contractor is solely responsible to obtain any endorsement to such policy that may be necessary to accomplish such waiver of subrogation, but Contractor's waiver of subrogation under this paragraph is effective whether or not Contractor obtains such an endorsement. 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, Sheriff's Department, 2200 Fresno St. 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. Certificates of Insurance are to include the contract number at the top of the first page. 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 P-24-716 Brown Armstrong PROCUREMENT AGREEMENT NUMBER: P-24-716 Page 4 Brown Armstrong Accountancy Corp December 26, 2024 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" and Attachment"B") and (2)Attachments "A" and "B". 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. ELECTRONIC SIGNATURES: The parties agree that this Agreement may be executed by electronic signature as provided in this section. A. An "electronic signature" means any symbol or process intended by an individual signing this Agreement to represent their signature, including but not limited to (1) a digital signature; (2)a faxed version of an original handwritten signature; or(3)an electronically scanned and transmitted (for example by PDF document) of a handwritten signature. B. Each electronic signature affixed or attached to this Agreement(1) is deemed equivalent to a valid original handwritten signature of the person signing this Agreement for all purposes, including but not limited to evidentiary proof in any administrative or judicial proceeding, and (2) has the same force and effect as the valid original handwritten signature of that person. C. The provisions of this section satisfy the requirements of Civil Code section 1633.5, subdivision (b), in the Uniform Electronic Transaction Act (Civil Code, Division 3, Part 2, Title 2.5, beginning with section 1633.1). D. Each party using a digital signature represents that it has undertaken and satisfied the requirements of Government Code section 16.5, subdivision (a), paragraphs (1)through (5), and agrees that each other party may rely upon that representation. This Agreement is not conditioned upon the parties conducting the transactions under it by electronic means and either party may sign this Agreement with an original handwritten signature. Please acknowledge your acceptance by returning all pages of this Agreement to my office via email or USPS. P-24-716 Brown Armstrong PROCUREMENT AGREEMENT NUMBER: P-24-716 Page 5 Brown Armstrong Accountancy Corp December 26, 2024 Please refer any inquiries in this matter to Amber Siner, Purchasing Analyst, at 559-600-7117 or asiner@fresnocountyca.gov. FOR THE COUNTY OF FRESNO signedackbur Riley Blackburn Date:Digitally 024.12207y1�1:28:15 08'OOn Riley Blackburn Purchasing Manager 333 W. Pontiac Way Clovis, CA 93612 P-24-716 Brown Armstrong PROCUREMENT AGREEMENT NUMBER: P-24-716 Page 6 Brown Armstrong Accountancy Corp December 26, 2024 CONTRACTOR TO COMPLETE: Company: Brown Armstrong Accountancy Corporation Type of Entity: ❑ Individual ❑ Limited Liability Company ❑ Sole Proprietorship ❑ Limited Liability Partnership ■❑ Corporation ❑ General Partnership 4200 Truxtun Avenue, Suite 300 Bakersfield CA 93309 Address City State Zip 661-324-4971 661-324-4997 exin@ba.cpa TELEPHONE NUMBER FAX NUMBER E-MAIL ADDRESS Print Name & Eric Xin, Vice President Clint Baird Treasurer Title: Print Name &Title: Digitally signed by Eric Xin Eric Xin Date.2024.12.27 10:36:16 Clint W. Baird Digitally signed by Clint W.Baird Signature: -06'00' Signature: Date:2o2a.12.27 os:e7:as-oaoo ACCOUNTING USE ONLY ORG No.: 31114008 Account No.: 7295 Requisition No.: 3111255290 (7/2024) P-24-716 Brown Armstrong PROCUREMENT AGREEMENT NUMBER: P-24-716 Attachment Page 1 of 6 Brown Armstrong Accountancy Corp December 26, 2024 A TTACHMENT "A " Agreed-Upon Procedures of the Incarcerated Person's Welfare Trust Fund (IPWF) PROCEDURE 1 -Sheriff's Office will provide listing of IPWF expenditures for the fiscal year 2023-24. The selected external auditor will randomly select four (4) months from July 2023 through June 2024 with five (5) different vendors per month, total sample size is twenty (20). The auditor will provide the selection to Sheriff's Office. Once the Sheriff's Office has pulled supporting documentation, usually within 30 days, the auditor will test the sample to determine whether the charges are allowable in accordance with California Penal Code 4025. PROCEDURE 2 -The selected external auditor will select five (5) random weeks for the commissary contract between the County of Fresno and Canteen of Fresno and three (3) random months for the Incarcerated Person's telephone contract between the County of Fresno and GTL Inmate Communications, representing a sample size of eight (8); sample will be pulled between July 1, 2023, to June 30, 2024. The auditor will provide the sample selection to the Sheriff's Office. Sheriff's Office will pull copies of checks/remittance advices and the vendors' documentation supporting the commission amount. Additionally, the Sheriff's Office will identify the commission percentage and provide the auditor with access to the vendor contracts to verify the commission rate. Once documentation is pulled, the auditor will confirm the accuracy of the commission calculations. PROCEDURE 3-The selected external auditor will select six (6) random pay periods for the months of July 2023-June 2024. The auditor will provide the selection to the Sheriff's Office. Sheriff's Office will pull the Journal Vouchers supporting documentation, and IPWF labor budget (including position classifications). The auditor will test to see if payroll charges agree with the underlying payroll documentation. P-24-716 Brown Armstrong PROCUREMENT AGREEMENT NUMBER: P-24-716 Attachment Page 2 of 6 Brown Armstrong Accountancy Corp December 26, 2024 Agreed-Upon Procedures of the Incarcerated Person's Welfare Trust Fund (IPWF) PROCEDURE 1 -Sheriff's Office will provide listing of IPWF expenditures for the fiscal year 2024-25. The selected external auditor will randomly select four (4) months from July 2024 through June 2025 with five (5) different vendors per month, total sample size is twenty (20). The auditor will provide the selection to Sheriff's Office. Once the Sheriff's Office has pulled supporting documentation, usually within 30 days, the auditor will test the sample to determine whether the charges are allowable in accordance with California Penal Code 4025. PROCEDURE 2 -The selected external auditor will select five (5) random weeks for the commissary contract between the County of Fresno and Canteen of Fresno and three (3) random months for the Incarcerated Person's telephone contract between the County of Fresno and GTL Inmate Communications, representing a sample size of eight (i3 ; sample will be pulled between July 1, 2024, to June 30, 2025. The auditor will provide the sample selection to the Sheriff's Office. Sheriff's Office will pull copies of checks/remittance advices and the vendors' documentation supporting the commission amount. Additionally, the Sheriff's Office will identify the commission percentage and provide the auditor with access to the vendor contracts to verify the commission rate. Once documentation is pulled, the auditor will confirm the accuracy of the commission calculations. PROCEDURE 3-The selected external auditor will select six (6) random pay periods for the months of July 2024-June 2025. The auditor will provide the selection to the Sheriff's Office. Sheriff's Office will pull the Journal Vouchers supporting documentation, and IPWF labor budget (including position classifications). The auditor will test to see if payroll charges agree with the underlying payroll documentation. P-24-716 Brown Armstrong PROCUREMENT AGREEMENT NUMBER: P-24-716 Attachment Page 3 of 6 Brown Armstrong Accountancy Corp December 26, 2024 Agreed-Upon Procedures of the Incarcerated Person's Welfare Trust Fund (IPWF) PROCEDURE 1 -Sheriff's Office will provide listing of IPWF expenditures for the fiscal year 2025-26. The selected external auditor will randomly select four (4) months from July 2025 through June 2026 with five (5) different vendors per month, total sample size is twenty (20). The auditor will provide the selection to Sheriff's Office. Once the Sheriff's Office has pulled supporting documentation, usually within 30 days, the auditor will test the sample to determine whether the charges are allowable in accordance with California Penal Code 4025. PROCEDURE 2 -The selected external auditor will select five (5) random weeks for the commissary contract between the County of Fresno and Canteen of Fresno and three (3) random months for the Incarcerated Person's telephone contract between the County of Fresno and GTL Inmate Communications, representing a sample size of eight (i3 ; sample will be pulled between July 1, 2025, to June 30, 2026. The auditor will provide the sample selection to the Sheriff's Office. Sheriff's Office will pull copies of checks/remittance advices and the vendors' documentation supporting the commission amount. Additionally, the Sheriff's Office will identify the commission percentage and provide the auditor with access to the vendor contracts to verify the commission rate. Once documentation is pulled, the auditor will confirm the accuracy of the commission calculations. PROCEDURE 3-The selected external auditor will select six (6) random pay periods for the months of July 2025-June 2026. The auditor will provide the selection to the Sheriff's Office. Sheriff's Office will pull the Journal Vouchers supporting documentation, and IPWF labor budget (including position classifications). The auditor will test to see if payroll charges agree with the underlying payroll documentation. P-24-716 Brown Armstrong PROCUREMENT AGREEMENT NUMBER: P-24-716 Attachment Page 4 of 6 Brown Armstrong Accountancy Corp December 26, 2024 Agreed-Upon Procedures of the Incarcerated Person's Welfare Trust Fund (IPWF) PROCEDURE 1 -Sheriff's Office will provide listing of IPWF expenditures for the fiscal year 2026-27. The selected external auditor will randomly select four (4) months from July 2026 through June 2027 with five (5) different vendors per month, total sample size is twenty (20). The auditor will provide the selection to Sheriff's Office. Once the Sheriff's Office has pulled supporting documentation, usually within 30 days, the auditor will test the sample to determine whether the charges are allowable in accordance with California Penal Code 4025. PROCEDURE 2 -The selected external auditor will select five (5) random weeks for the commissary contract between the County of Fresno and Canteen of Fresno and three (3) random months for the Incarcerated Person's telephone contract between the County of Fresno and GTL Inmate Communications, representing a sample size of eight (i3 ; sample will be pulled between July 1, 2026, to June 30, 2027. The auditor will provide the sample selection to the Sheriff's Office. Sheriff's Office will pull copies of checks/remittance advices and the vendors' documentation supporting the commission amount. Additionally, the Sheriff's Office will identify the commission percentage and provide the auditor with access to the vendor contracts to verify the commission rate. Once documentation is pulled, the auditor will confirm the accuracy of the commission calculations. PROCEDURE 3-The selected external auditor will select six (6) random pay periods for the months of July 2026-June 2027. The auditor will provide the selection to the Sheriff's Office. Sheriff's Office will pull the Journal Vouchers supporting documentation, and IPWF labor budget (including position classifications). The auditor will test to see if payroll charges agree with the underlying payroll documentation. P-24-716 Brown Armstrong PROCUREMENT AGREEMENT NUMBER: P-24-716 Attachment Page 5 of 6 Brown Armstrong Accountancy Corp December 26, 2024 Agreed-Upon Procedures of the Incarcerated Person's Welfare Trust Fund (IPWF) PROCEDURE 1 -Sheriff's Office will provide listing of IPWF expenditures for the fiscal year 2027-28. The selected external auditor will randomly select four (4) months from July 2027 through June 2028 with five (5) different vendors per month, total sample size is twenty (20). The auditor will provide the selection to Sheriff's Office. Once the Sheriff's Office has pulled supporting documentation, usually within 30 days, the auditor will test the sample to determine whether the charges are allowable in accordance with California Penal Code 4025. PROCEDURE 2 -The selected external auditor will select five (5) random weeks for the commissary contract between the County of Fresno and Canteen of Fresno and three (3) random months for the Incarcerated Person's telephone contract between the County of Fresno and GTL Inmate Communications, representing a sample size of eight (M; sample will be pulled between July 1, 2027, to June 30, 2028. The auditor will provide the sample selection to the Sheriff's Office. Sheriff's Office will pull copies of checks/remittance advices and the vendors' documentation supporting the commission amount. Additionally, the Sheriff's Office will identify the commission percentage and provide the auditor with access to the vendor contracts to verify the commission rate. Once documentation is pulled, the auditor will confirm the accuracy of the commission calculations. PROCEDURE 3-The selected external auditor will select six (6) random pay periods for the months of July 2027-June 2028. The auditor will provide the selection to the Sheriff's Office. Sheriff's Office will pull the Journal Vouchers supporting documentation, and IPWF labor budget (including position classifications). The auditor will test to see if payroll charges agree with the underlying payroll documentation. P-24-716 Brown Armstrong PROCUREMENT AGREEMENT NUMBER: P-24-716 Attachment Page 6 of 6 Brown Armstrong Accountancy Corp December 26, 2024 ATTACHMENT "B" FY2023/24 FY2024/25 FY2025/26 FY2026/27 FY2027/28 Hours Rate Amount Amount Amount Amount Amount Partners 2 300 600 610 620 630 640 Manager 5 220 1,100 1,120 1,140 1,160 1,180 Senior/Staff 16 130 2,080 2,120 2,160 2,200 2,240 Clerical 2 70 140 140 140 140 140 Out of Pocket-Travel - - - - - 25 3,920 3,990 4,060 4,130 4,200 P-24-716 Brown Armstrong