File #: 23-501    Name: CliftonLarsonAllen LLP Amendment No. 3
Type: General Agenda Item Status: Passed
File created: 6/1/2023 In control: Board of Supervisors
On agenda: 6/13/2023 Final action: 6/13/2023
Title: Approve and authorize the Contracts Purchasing Officer, or designee, to execute Amendment No. 3 to the Agreement with CliftonLarsonAllen LLP to provide audit services of the County's financial statements, Single Audits, and non-ACFR entities, adding 24 months for a revised term of August 1, 2018 to June 30, 2025, and $375,010 for a revised total agreement amount not to exceed $1,220,410.
Attachments: 1. Board Report, 2. Amendment No. 3 to Agmt w CLA, 3. Amendment No. 2 to Agmt w CLA, 4. Amendment No. 1 to Agmt w CLA, 5. Agreement with CliftonLarsonAllen LLP, 6. Completed Board Order Item No. 53
Related files: RES 18-095, A 21-514, A 22-343

Title

Approve and authorize the Contracts Purchasing Officer, or designee, to execute Amendment No. 3 to the Agreement with CliftonLarsonAllen LLP to provide audit services of the County’s financial statements, Single Audits, and non-ACFR entities, adding 24 months for a revised term of August 1, 2018 to June 30, 2025, and $375,010 for a revised total agreement amount not to exceed $1,220,410.

 

Report

 

RECOMMENDATION:

It is recommended that the Board of Supervisors:

a.                     Approve and authorize the Contracts Purchasing Officer, or designee, to execute Amendment No. 3 to the Agreement with CliftonLarsonAllen LLP to provide audit services of the County’s financial statements, Single Audits, and non-ACFR entities, adding 24 months for a revised term of August 1, 2018 to June 30, 2025, and $375,010 for a revised total agreement amount not to exceed $1,220,410.

 

 

SUMMARY/DISCUSSION:

 

On July 17, 2018, the Board of Supervisors approved an agreement with CliftonLarsonAllen LLP (CLA) for independent audit services for the mandated audits of the County’s Annual Comprehensive Financial Report (ACFR), Single Audits, and other financial statements for the fiscal years ending June 30, 2018, June 30, 2019, and June 30, 2020. The Agreement was pursuant to RFP#10682 for a three (3) year term with the option to amend for a period of up to two years.

 

On October 26, 2021, the Board of Supervisors approved Amendment No. 1, extending the term 12 months to allow for completion of the Fiscal Year 2021 audits. On June 21, 2022, the Board of Supervisors approved Amendment No. 2, extending the term another 12 months to allow for completion of the Fiscal Year 2022 audits.

 

Although the option for two amendments under the agreement has been executed, issuance of a new Request for Proposal (RFP) to change the independent audit firm is not recommended due to the upcoming Enterprise Resource Planning (ERP) implementation project that will replace the existing financial, and payroll systems of the County. Maintaining the audit services with the same firm that is familiar with the County’s current system and processes, is recommended during this transition period to avoid any negative ramifications such as delay in audit completion, jeopardizing effective implementation of a new system, inefficient use of constrained internal resources tasked with both ongoing operations and system implementation project tasks.

 

The proposed Amendment No. 3 would extend the term another 24 months to allow for completion of Fiscal Year 2022-2023 and Fiscal Year 2023-2024 audits, adding $375,010 to the agreement.

 

 

OTHER AGENCY INVOLVEMENT:

During fiscal year 2018-19, the administrative oversight and management of the contract, along with its budget, was transferred from the Auditor-Controller’s Office (ACO) to the County Administrative Office (CAO). Based on mutual agreement of ACO and CAO teams, the management of the contract is being transferred back to the ACO as of fiscal year 2023-24 to restore process efficiencies. Contracts and Purchasing Officer’s input was received on requested extension of the contract.

 

The Office of the County Counsel and Auditor-Controller have reviewed and approved as to legal form and fiscal provisions, respectively.

 

FINANCING:

Funding for the proposed amendment is included in the ACO’s FY 23-24 Recommended Budget. No additional impact to the general fund is anticipated with this action.

 

BOARD OF SUPERVISORS STRATEGIC INITIATIVES:

Performing mandated audits within the County aligns with the Board of Supervisors strategic initiative of efficient, effective, and transparent government operations.

 

Mark a check to the related Board of Supervisors Strategic Initiatives

 

 Economic Development

X Administration

 Health & Human Services

 Infrastructure

 Public Safety

 

Prepared by: Siomara, Barajas, CPA, Chief Deputy Auditor-Controller, 755-5303

Approved by: Burcu Mousa, CPA, Assistant Auditor-Controller, 755-5089

 

 

 

Attachments: Amendment No. 3; Amendment No. 2; Amendment No. 1; CliftonLarsonAllen LLP Agreement