File #: 20-089    Name: Amendment No. 1 to Hinderliter de Llamas FY19-20
Type: General Agenda Item Status: Passed - Auditor-Controller's Office
File created: 1/29/2020 In control: Board of Supervisors
On agenda: 2/11/2020 Final action: 2/11/2020
Title: Adopt a Resolution to: a. Authorize the Auditor-Controller to execute an Amendment No. 1 to an Agreement with Hinderliter de Llamas & Associates for the provision of sales, use and transaction tax analysis and audit services, adding $117,881 for a total not to exceed amount of $192,881, with no change to the term of July 1, 2019 to June 30, 2020; and b. Authorize the Auditor-Controller to amend the FY 2019-20 Adopted Budget by increasing appropriations by $117,881 in Annual Audits (001-AUD002), financed by a decrease in appropriations of $117,881 in Auditor-Controller (001-AUD001).
Attachments: 1. Board Report, 2. Hinderliter de Llamas FY19-20 Agreement, 3. Hinderliter de Llamas Amend No 1, 4. HdL Resolution, 5. Item No. 27 Completed Board Order & Resolution
Related files: 23-470
Title
Adopt a Resolution to:
a. Authorize the Auditor-Controller to execute an Amendment No. 1 to an Agreement with Hinderliter de Llamas & Associates for the provision of sales, use and transaction tax analysis and audit services, adding $117,881 for a total not to exceed amount of $192,881, with no change to the term of July 1, 2019 to June 30, 2020; and
b. Authorize the Auditor-Controller to amend the FY 2019-20 Adopted Budget by increasing appropriations by $117,881 in Annual Audits (001-AUD002), financed by a decrease in appropriations of $117,881 in Auditor-Controller (001-AUD001).
Report
RECOMMENDATION:
It is recommended that the Board of Supervisors:
Adopt a Resolution to:
a. Authorize the Auditor-Controller to execute an Amendment No. 1 to an Agreement with Hinderliter de Llamas & Associates for the provision of sales, use and transaction tax analysis and audit services, adding $117,881 for a total not to exceed amount of $192,881, with no change to the term of July 1, 2019 to June 30, 2020; and
b. Authorize the Auditor-Controller to amend the FY 2019-20 Adopted Budget by increasing appropriations by $117,881 in Annual Audits (001-AUD002), financed by a decrease in appropriations of $117,881 in Auditor-Controller (001-AUD001). (4/5 vote)

SUMMARY:
The County Auditor-Controller's Office (ACO) provides oversight and coordination related to sales, use and transaction tax analysis and audits to ensure the County of Monterey receives its proper share of these revenues. For many years the ACO has contracted with Hinderliter de Llamas & Associates (HdL) for these services. HdL also provides ongoing data and analyses to support County Administrative Office - Budget and Analysis Division which participates in sales tax update, analysis, and trends meetings with the HdL staff on a quarterly basis.

The cost for HdL services is a set $6,600 per year plus 15% of all new and recovered sales, use and transaction tax revenue received by the County for eight (8) ...

Click here for full text