HomeMy WebLinkAboutResolutions 2011-064 N.C.S. 05/02/2011Resolution No. 2011 -064 N.C.S.
of the City of Petaluma, California
AUTHORIZING THE CITY MANAGER TO ENTER INTO A PROFESSIONAL
SERVICES AGREEMENT WITH MAZE AND ASSOCIATES TO PROVIDE
AUDIT SERVICES TO THE CITY OF PETALUMA FOR THE FISCAL YEAR
ENDING JUNE 30, 2011 WITH TWO POTENTIAL ONE YEAR RENEWALS
WHEREAS, the City has solicited bids from various audit firms to provide audit services
for the City of Petaluma; and,
WHEREAS, the City has received proposals from five audit firms; and,
WHEREAS, the City has evaluated the proposals and selected Maze and Associates as
the contract awardee.
NOW, THEREFORE, BE IT RESOLVED that the City Council authorizes the City
Manager to enter into a City of Petaluma Professional Services Agreement acceptable to the City
Manager and City Attorney with Maze and Associates to provide audit services, pursuant to the
scope of services provided by Maze and Associates attached as Exhibit A to this resolution and
incorporated herein, for the City fiscal year ending June 30, 2011 in an amount not to exceed
$64,950, and for two renewal periods in the City's sole discretion, not to exceed $65,927 for the
fiscal year ending June 30, 2012 . and $66,918 for the fiscal year ending June 30, 2013.
Under the power and authority conferred upon this Council by the Charter of said City
REFERENCE: I hereby certify the foregoing Resolution was introduced and adopted by the A ro d to
Council of the City of Petaluma at a Regular meeting on the 2 nd day of May, 2011,
fo
by the following vote:
ey
AYES: Albertson, Barrett, Mayor Glass, Harris, Vice Mayor Healy, Kearney, Rende City Att
NOES: None
ABSENT: None
ABSTAIN: None
0
ATTEST:
City Clerk a
Resolution No. 2011-064 N.C.S. Page 1
EXHIBIT A TO RESOLUTION 2011 -064 N.C.S.
SEALED COST PROPOSAL
FOR THE
CITY OF PETALUMA
MARCH 31, 2011
Submitted By
MAZE & ASSOCIATES
3478 Busldrk Avenue, Suite 215
Pleasant Hill, CA 94523
(925) 930 -0902
Contact Persons
Katherine Yuen — e-mail address — katheriney ate) nazeassociates.com
Cory Biggs - e-mail address —coryb coryb@mazeassoeiates.com
Resolution No. 2011 -064 N.C.S. Page 2
PROPOSAL COSTS
Certification
Katherine Yuen and Cory Biggs are authorized to submit this proposal and negotiate and sign a contract with
the City of Petaluma. Our offer is firm and irrevocable for a period of 60 days from the date of this proposal.
Total Cost of Audit
Our Total All- inclusive Maximum Price for the services specified in the RFP for the fiscal years ending June
30, 2011 through 2013 are in this section. Our Total All - inclusive Maximum Prices for the services specified
in the RFP, are firm fixed fees.
Additional Services
Any additional services will be performed and billed only on the City's prior authorization at our standard
billing rates.
What Our Price Includes
Our price includes all the basic audit work and reports, statements and other deliverables specified in your
request for proposal. Our price also includes the items below at no additional cost:
1) year -round support and telephone consultation on pertinent issues affecting your City, (10 hours max.)
2) copies of our journal entries and our leadsheets used to support the amounts in your financial
statements,
3) a Study Session for the Board to discuss the audit process, financial statements and recommendations,
4) active Principal involvement in your work every year,
5) our typed Interim Audit Checklist,
6) our typed Arurual Closing Checklist,
7) our typed interim Accounting Issues Memorandum,
8) preliminary draft financial statements at interim,
9) answers to most municipal payroll tax questions,
10) Pivot table analysis tools for the current and prior years
11) Overviews and summaries of upcoming pronouncements and regulation affecting the audited financial
statements.
12) Direct dump of general ledger data into our prosytem trial balance software which is fully linked to
financial statement formats.
Resolution No. 2011-064 N.C.S. Page 3
Fees and Billings
Our fees are on a not -to- exceed basis. In determining our fees, we understand that the City's records will be in
condition to be audited; that is, transactions will be properly recorded in the general ledger and subsidiary
records, these accounting records and the original source documents will be readily available to use, we will be
furnished with copies of bank reconciliations and other reconciliations and analyses prepared by the City and
City personnel will be reasonably available to explain procedures, prepare audit correspondence and obtain files
and records.
We do not post separate rate structures for municipal audit work. We view this work as being every bit
as important and valuable as the work we perform for other clients and we put our best people on it. Any
consulting work you request will be performed at the same rates as our audit work.
Cost Rationale
We have always completed our work in the time budgeted and for the agreed upon fee. We have never
requested additional fees after our work was completed. As always, we finish what we start, regardless of the
accuracy of our budgets.
Resolution No. 2011 -064 N.C.S. Page 4
CITY OF PETALUMA
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDITS OF THE FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30:
NOTES:
(1) Out -of- pocket expenses are included in our standard hourly rate.
(2) Our policy is to attempt to keep our clients fees constant after inflation. Therefore, the fees for years subsequent
to 2011 have been adjusted for the 2010 CPI increase of 1.5% for the Services Sector of the U.S. Department of
Labor, Bureau of Labor Statistics for the San Francisco - Oakland Area.
(3) Estimated hours are expected to remain constant for the three years.
Resolution No. 2011 7064 N.C.S. Page 5
Hourly
Totals (2)
Hours (3 )
Rates
2011
2012
2013
Comprehensive Annual Financial Report
& Management Letter:
Partners
41.00
$300
$12,300
$12,485
$12,672
Director
8.00
150
1,200
1,218
1,236
Supervisor
127.00
120
15,240
15,469
15,701
Associates
190.00
85
16,150
16,392
16,638
Administrative Staff
9.00
65
585
594
603
Total Comprehensive Annual Financial Report
375.
45,475
46,158
46,850
Additional Reports:
Petaluma Community Development
Commission
55.00
5,990
6,080
6,172
Single Audit (Per tested program)
47.00
4,810
4,883
4,957
Appropriations Limit
6.00
760
772
784
State Controller's Office Reports
46.00
5,200
5,278
5,357
Transportation Development Act
28.00
2,715
2,756
2,797
Out -of- pocket expenses (1)
Total all - inclusive maximum price:
557.00
$64,950
$65,927
$66,917
NOTES:
(1) Out -of- pocket expenses are included in our standard hourly rate.
(2) Our policy is to attempt to keep our clients fees constant after inflation. Therefore, the fees for years subsequent
to 2011 have been adjusted for the 2010 CPI increase of 1.5% for the Services Sector of the U.S. Department of
Labor, Bureau of Labor Statistics for the San Francisco - Oakland Area.
(3) Estimated hours are expected to remain constant for the three years.
Resolution No. 2011 7064 N.C.S. Page 5
CITY OF PETALUMA
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
SUPPORTING SCHEDULE FOR THE YEARS ENDED JUNE 30:
PETALUMA COMMUNITY DEVELOPMENT COMMISSION
Resolution No. 2011 -064 N.C.S. Page 6
Hourly
Totals
Fours
Rates
2011
2012
2013
Partners
5.00
$300
$1,500
$1,523
$1,546
Supervisor
8.00
120
960
974
989
Associates
40.00
85
3
3,451
3,503
Administrative Staff
2.00
65
130
132
134
Total for this Report
55.00
$5,990
$6,080
$6,172
Resolution No. 2011 -064 N.C.S. Page 6
CITY OF PETALUMA
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
SUPPORTING SCHEDULE FOR THE
SINGLE AUDIT
Resolution No. 2011 =064 N.C.S. Page 7
Hourly
Totals
Hours
Rates
2011
2012
2013
Partners
3.00
$300
$900
$914
$928
Supervisor
6.00
120
720
731
742
Staff
36.00
85
3,060
3,106
3,153
Administrative Staff
2.00
65
130
132
134
Total for this Report
47.00
$4,810
$4,883
$4,957
Resolution No. 2011 =064 N.C.S. Page 7
CITY OF PETALUMA
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
SUPPORTING SCHEDULE FOR THE YEARS ENDED JUNE 30:
APPROPRIATIONS LIMIT
Resolution No. 2011-064 N.C.S. Page 8
Hourly
Totals
Hours
Rates
2011
2012
2013
Partners
1.00
$300
$300
$305
$310
Supervisor
1.00
120
120
122
124
Associates
4.00
85
340
345
350
Total for this Report
6.00
$760
$772
$784
Resolution No. 2011-064 N.C.S. Page 8
CITY OF PETALUMA
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
SUPPORTING SCHEDULE FOR THE YEARS ENDED JUNE 30:
STATE CONTROLLER'S OFFICE REPORTS
Hours
Partners 6.00
Associates 40.00
Total for this Report 46.00
Hourly
Totals
Rates
2011
2012
2013
$300
$1,800
$1,827
$1,854
85
3
3,451
3,503
$5,200
$5,278
$5,357
Resolution No. 2011 -064 N.C.S. Page 9
CITY OF PETALUMA
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
SUPPORTING SCHEDULE FOR THE YEARS ENDED JUNE 30:
TRANSPORTATION DEVELOPMENT ACT
Resolution No. 2011 -064 N.C.S. Page 10
Hourly
Totals
Hours
Rates
2011
2012
2013
Partners
1.00
$300
$300
$305
$310
Supervisor
4.00
120
480
487
494
Associates
22.00
85
1,870
1,898
1,926
Administrative Staff
1.00
65
65
66
67
Total for this Report
28.00
$2,715
$2,756
$2,797
Resolution No. 2011 -064 N.C.S. Page 10