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HomeMy WebLinkAbout2022-04-12 - AGENDA REPORTS - PROFESSIONAL AUDITING SERVICESO Agenda Item: 6 1. CITY OF SANTA CLARITA AGENDA REPORT CONSENT CALENDAR CITY MANAGER APPROVAL: �1 A11�44_1) DATE: April 12, 2022 SUBJECT: AWARD CONTRACT FOR PROFESSIONAL AUDITING SERVICES DEPARTMENT: Administrative Services PRESENTER: Brittany Houston RECOMMENDED ACTION City Council: 1. Award a three-year contract for Auditing Services to The Pun Group, LLP, for $379,763, with an option for two one-year renewals not to exceed the annual bid amount plus an adjustment in compensation consistent with the appropriate Consumer Price Index. 2. Authorize the City Manager or designee to execute all contracts and associated documents, subject to City Attorney approval. Authorize the City Manager to execute up to two annual renewal options not to exceed $129,945, plus an adjustment in compensation consistent with the appropriate Consumer Price Index. 3. Appropriate on -going funds in the amount of $22,500 from the General Fund (Fund 100) to Accounting Professional Services expenditure account 1002101-516102. BACKGROUND Annually, the City of Santa Clarita (City) issues various audited financial and compliance reports. The reports are published to meet various federal, state, and other regulatory requirements, and to report to the City Council and the citizens of Santa Clarita on the City's annual financial status. The City's auditors are required by auditing standards to perform the audit to obtain a reasonable assurance about whether the financial statements prepared by management are "free of material misstatements" and to report on the results of the audit in the Independent Auditor's Report. The contract with the current audit firm, Eide Bailly LLP (formerly Vavrinek, Trine, Day & Co., LLP), was awarded in 2016 and has now expired. In order to ensure the City would be receiving the highest quality auditing services, a Request for Proposal (RFP) for Professional Auditing Page 1 Packet Pg. 31 O Services was issued on January 3, 2022. The RFP was published on BidNet, the City's purchasing site. Audit firms registered on the site received an email notification that the City had posted its RFP. The RFP was downloaded by 14 firms. The following firms submitted proposals: Company Eide Bailly, LLP The Pun Group, LLP Moss, Levy & Hartzheim, LLP Badawi & Associates Location Rancho Cucamonga, CA Santa Ana, CA Culver City, CA Berkeley, CA Three -Year Cost $548,840 $379,763 $314,555 $314,970 Staff scored the proposals from each firm, evaluating their qualifications and experience, audit methodology and management approach, quality of personnel, and commitment to timeliness. Three of the four firms were interviewed by the evaluation panel. As a result of this evaluation process, The Pun Group, LLP, is recommended based on their ability to provide professional guidance, qualified staff, experience auditing local governments, and the positive feedback received from their municipal clients contacted for references. The Pun Group, LLP, is one of the "Top Accounting Firms" in Orange County according to the Orange County Business Journal and is also on the list of Ca1CPA Top 150 firms. The firm provides governmental auditing services to over 75 municipalities. The firm also won 2022's Best of Accounting® award from ClearlyRated which recognizes the best in staffing, accounting, and the other professional services. To ensure the highest quality audit, The Pun Group, LLP, has a full-time partner and staff dedicated to quality control and over 15 percent of the audit hours will be performed directly by firm partners and managers. Based on total audit hours, the bid submitted by The Pun Group, LLP, has competitive hourly rates for Fiscal Year (FY) 2021-22. Based on the results of this competitive process, the annual cost to the City for acquiring auditing services will be $125,600 for FY 2021-22, $124,218 for FY 2022-23 and $129,945 for FY 2023- 24. ALTERNATIVE ACTION Other direction as determined by City Council. FISCAL IMPACT Upon approval of the recommended action, adequate funds will be budgeted for the contracted amount not to exceed $379,763 over three fiscal years. ATTACHMENTS Request for Proposal - Professional Auditing Services (available in City Clerk's Reading File) Page 2 Packet Pg. 32 O Exhibit A - The Pun Group, LLP, Cost Proposal (available in City Clerk's Reading File) Page 3 Packet Pg. 33 VIL SNNTA g OGyD�D �5 QECEM�E¢h�ti Auditing Services PROPOSAL # FIN-21-22-18 TABLE OF CONTENTS PROPOSAL # FIN-21-22-18 Auditing Services City of Santa Clarita, California SECTION A NOTICE INVITING PROPOSALS PROPOSAL INSTRUCTIONS DOCUMENT CHECKLIST SECTION B SCOPE OF WORK RESPONSE FORMAT AND SELECTION CRITERIA SECTION C NOTICE TO PROPOSERS REGARDING CONTRACTUAL REQUIREMENTS DESIGNATION OF SUBCONTRACTORS/SUBCONSULTANTS REFERENCES ACKNOWLEDGEMENT AND ACCEPTANCE OF SCOPE OF WORK SECTION D SAMPLE PROFESSIONAL SERVICES AGREEMENT PROFESSIONAL SERVICES AGREEMENT CONTRACT PROVISIONS SUBCONTRACTOR CLAUSES ATTACHMENT A AUDIT WORK PRODUCT COST SHEET ATTACHMENT B SCHEDULE OF PROFESSIONAL FEES AND EXPENSES SECTION A RFP Information & Instructions CITY OF SANTA CLARITA NOTICE INVITING PROPOSALS Project Name: Auditing Services Proposal #: FIN-21-22-18 Proposal Closing: February 1, 2022 before 11:00 AM PT Last Day for Questions: January 25, 2022 before 11:00 AM PT Project Description: The City of Santa Clarita is requesting proposals from qualified certified public accountant firms to audit its financial statements. Prevailing Wage: No Required Contractor Only bids submitted by bidders (along with all listed subcontractors) that are & Subcontractor currently registering and qualified to perform public work pursuant to Labor Registration: Code Section 1725.5. Bond Requirements: No Contact Information: Jonathan Cosh, Buyer; Email: icosh@santa-clarita.com, Phone: (661) 286-4187 Specifications for this request for proposals (RFP) may be downloaded from the City's Purchasing website at: www.bidnetdirect.com//cityofsantaclarita. Please refer to specifications for complete details and RFP requirements. The specifications in this notice shall be considered a part of any contract made pursuant thereto. A paper copy of the RFP documents is available upon request in the City Clerk's office, suite 120. RFP Questions must be submitted electronically via the BidNet "Question and Answer" tab. Addenda, if issued by the CITY, will be transmitted on BidNet. Addenda must be digitally acknowledged via BidNet in addition to a printed and signed version submitted with the proposal response. If addenda are not signed and submitted with the proposal response, the submission may be deemed non- responsive and rejected. Dates Published: January 3, 2022 PROPOSAL INSTRUCTIONS PROPOSAL # FIN-21-22-18 Auditing Services City of Santa Clarita, California 1. SUBMITTING PROPOSALS. 1.1. The response must be submitted on this form and include all forms provided or information requested or required by the scope of work or specifications, (uploaded via BidNet). 1.2. All documentation of unit pricing or other cost breakdowns as outlined in this proposal must be submitted to support the total proposed price. 1.3. Proposals/corrections received after the closing time will not be accepted. The City will not be responsible for proposals not properly or timely, uploaded. Upon award, all submissions become a matter of public record. 2. ADDENDA. The City will not accept responsibility for incomplete packages or missing addenda. It is the vendor's responsibility to monitor BidNet for release of the addenda prior to submission of the quote to make certain the package is complete and all required addenda are included. This information will be available via BidNet. Vendors are cautioned against relying on verbal information in the preparation of proposal responses. All official information and guidance will be provided as part of this solicitation or written addenda. Addenda, if issued by the Agency, will be transmitted via BidNet. Addenda must be digitally acknowledged through BidNet in addition to a printed and signed version submitted with the proposal. If addenda are not signed and submitted with the proposal response, the proposal may be deemed non -responsive and rejected. 3. AWARDS. 3.1. The City reserves the right to waive any informality in any proposal. 3.2. This RFP does not commit the City to award a contract, or to pay any amount incurred in the preparation of the proposal. The City reserves the right to accept or reject all proposals received as a result of this request, to negotiate with any qualified consultant, or to cancel this RFP in part or in its entirety. The City may require the selected consultant to participate in negotiations and to submit such technical, price, or other revisions of the proposal as may result from negotiations. The City reserves the right to extend the time allotted for the proposal, and to request a best and final offer, should it be in its best interest to do so. 3.3. The proposal may be awarded in its entirety as proposed; however, the City reserves the right to award elements of the work, independently, and to do portions "in-house." Additionally, the City reserves the right to award subsequent work on this project based on information presented in this proposal, without recourse to a separate or subsequent RFP process, should it be in its best interest to do so. 3.4. The City may make an award based on partial items unless the proposal submitted is marked "All or none." Where detailed specifications and/or standards are provided the City considers them to be material and may accept or reject deviations. The list of proposals submitted will be posted on BidNet, normally within 24 hours. 4. BRAND NAMES, ALTERNATIVES, OR EQUIVALENTS. 4.1. The use of the name of a manufacturer, or any specific brand or make, in describing any item contained in the solicitation document does not restrict vendors to the manufacturer or specific article, this means is being used simply to indicate a quality and utility of the article desired; but the goods on which bids/quotes/proposals are submitted must in all cases be equal in quality and utility to those referred to. This exception applies solely to the material items in question and does not supersede any other specifications or requirements cited. Materials differing from stated specifications may be considered, provided such differences are clearly noted and described, and provided further that such articles are considered by a City official to be in all essential respects in compliance with the specifications. 4.2. If you plan on bidding/quoting/submitting a proposal with an alternative or equivalent product please provide the cut sheet/spec sheet or detailed product description for the proposed product via the BidNet Q&A section. For each product proposed documentation provided must include a description reflecting the characteristics and level of quality that will satisfy the salient physical, functional, or performance characteristics of "equal" products specified in the solicitation. The proposal must also clearly identify the item by brand name (if any), and make/model number. In addition, the proposal may include descriptive literature such as illustrations, drawings, or a clear reference to previously furnished descriptive data or information available to the City, and clearly describe any modifications the offeror plans to make in a product to make it conform to the solicitation requirements. Staff will provide an answer via BidNet if the proposed product will be considered. 4.3. Any alternatives or equivalent product proposals must be made prior to the last day for questions. The City has the option of accepting or rejecting any alternative or equivalent product. Exception is made on those items wherein identical supply has been determined a necessity and the notation NO SUBSTITUTE has been used in the specification section. 5. COOPERATIVE BIDDING. Other public agencies may be extended the opportunity to purchase off this solicitation with the agreement of the successful vendor(s) and the City. The lack of exception to this clause in vendor's response will be considered agreement. However, the City is not an agent of, partner to or representative of these outside agencies and is not obligated or liable for any action or debts that may arise out of such independently negotiated "piggy -back" procurements. 6. DELIVERY. Unless otherwise specified, delivery shall be D.D.P., the City of Santa Clarita, site of user division and contract delivery may begin no later than fifteen (15) calendar days from receipt of order. 7. INVOICES. Invoices will be forwarded to: City of Santa Clarita AS - Finance Attn: Alicia Ng 23920 Valencia Blvd. Ste. 295 Santa Clarita, CA 91355-2196 Invoices will reflect the purchase order # and goods or service delivered in accordance with the terms of the contract. Invoice processing begins on receipt of the material or invoice, whichever is later. 8. PREPARATION. All proposals and required forms must be uploaded as laid out in the BidNet General Attachments Section. 9. REJECTION. The City reserves the right to reject any or all proposals and to waive any informality in any proposal. The City may reject the proposal of any vendor who has previously failed to perform properly, or complete on time, contracts of a similar nature, or to reject the proposal of a vendor who is not in a position to perform such a contract satisfactorily. The City may reject the proposal of any vendor who is in default of the payment of taxes, licenses or other monies due to the City of Santa Clarita. 10. RENEWAL AND PRICING ADJUSTMENT. Contracts entered into pursuant to this RFP may be renewed annually, up to two times, in accordance with the terms of the contract. If not otherwise stated, the contract may be renewed if the new pricing of the contract does not change more than the Consumer Price Index - All Urban Consumers (not seasonally adjusted), Los Angeles Area -Riverside -Orange county area and prevailing wage rates, if applicable. The index level for the month preceding the month of solicitation advertisement will become the beginning index. The price adjustment limit will be the percentage change based on the difference between the beginning level or the adjustment level last used and the index level for the period 90 days prior to the award anniversary. The final adjusted amount will be determined by purchasing staff. If a price adjustment is not requested prior to the award anniversary date, the previous year's rates will apply. Proposer shall honor proposal prices for One -Hundred and Twenty Days (120 days) or for the stated contract period, whichever is longer. 11. SUBCONTRACTORS. For all projects, the vendor must list any subcontractors/subconsultants that will be used, the work to be performed by them, and total number of hours or percentage of time they will spend on the project. Each proposer must submit with their proposal the following: • The Full name of each subcontracting firm as required by Government Code, Sec. 4201, typed or legibly printed. • The address of each firm. • The telephone number at the place of business. • Work to be performed by each subcontracting firm. • Total approximate dollar amount of each subcontract. • If sub -contractor is participating as a Disadvantaged Business Enterprise (DBE), the following additional information is required on the "Designation of Subcontractors" form enclosed: ➢ Status as a DBE, age of the firm and the annual gross receipts. • Submit the "Designation of Subcontractors" form enclosed herewith. No Contract shall be considered unless such list is submitted as required. Copies of subcontracts will be provided to the City Engineer upon their request. 12. TERMINATION. The City may terminate any purchase, service or contract with or without cause either verbally or in writing at any time without penalty. The City of Santa Clarita's "Terms and Conditions" is found on a separate attachment in BidNet. DOCUMENTS CHECKLIST PROPOSAL # FIN-21-22-18 Auditing Services City of Santa Clarita, California In addition to the items requested for the proposal the following documents are required to be completed and submitted by the proposer. The following documents must be provided by ALL proposers: Uploaded via BidNet (see Section Q ❑ Response File ❑ Cost File (submitted separately from response file): o Attachment A: Audit Work Product Cost Sheet o Attachment B: Schedule of Professional Fees and Expenses ❑ Notice to Proposers Regarding Contractual Requirements ❑ Designation of Subcontractors/Subconsultants ❑ References ❑ Acknowledgement and Acceptance of Scope of Work ❑ All signed addendums (if any) — Digitally acknowledged on BidNet in addition to uploaded via BidNet The following documents must be provided by the AWARDEE ONLY (With Agreement) Delivered to City Hall, Attn: Alicia Ng ❑ Professional Services Agreement ❑ Insurance Required by Contract ❑ W-9 Form SECTION B Solicitation Information SCOPE OF WORK PROPOSAL # FIN-21-22-18 Auditing Services City of Santa Clarita, California EVENT DATE Solicitation advertisement January 3, 2022 Last day for questions January 24, 2022 Return of proposals January 31, 2022 Evaluations of proposals February 1-9, 2022 Interviews February 21-25, 2022 Contract award March 22, 2022 Project completion date Annual *Dates are subject to change at the City's discretion The City of Santa Clarita (City) requests proposals for the following purpose according to the terms and conditions attached. In the preparation of this Request for Proposal the words "Proposer", Contractor", and "Consultant" are used interchangeably. 1. Purpose: The City is requesting proposals from qualified certified public accountant firms to audit its financial statements. These audits are to be performed in accordance with generally accepted auditing standards, the standards set forth for financial audits in the General Accounting Office's (GAO) Government Auditing Standards (2018), and the provision of the Federal Single Audit Act Amendments of 1996 and U.S. Office of Management and Budget (OMB) Circular A-133, Audits of State, Local Governments, and Non -Profit Organizations. In addition, the requirements of the Government Finance Officers Association Certificate of Achievement of Excellence in Financial Reporting must be met. There is no expressed or implied obligation for the City to reimburse responding firms for any expenses incurred in preparing proposals in response to this request. During the evaluation process, the City reserves the right, where it may serve the City's best interest, to request additional information or clarification from proposers, or to allow corrections of errors or omissions. At the City's discretion, firms submitting proposals may be requested to make oral presentations as part of the evaluation process. The City reserves the right to retain all proposals submitted and to use any idea(s) in a proposal regardless of whether that proposal is selected. Submission of a proposal indicates acceptance by the firm of the conditions contained in this request for proposals, unless clearly and specifically noted in the proposal submitted and confirmed in the contract between the City and the firm selected. The proposal package shall present all-inclusive audit fees for each year of the contract term. 2. Introduction/Background: I. Financial Information The City is a General Law City in the State of California, and is located 35 miles northwest of downtown Los Angeles and 40 miles east of the Pacific Ocean. The City was incorporated on December 15, 1987 and operates under a council-manager form of government. The City is a community consisting of approximately 64.4 square miles with an estimated population of 221,572. The City government is divided into eight departments: Administrative Services, City Manager's Office, Community Development, Neighborhood Services, Parks, Recreation and Community Services, Public Safety, Public Works and Non -Departmental. Santa Clarita operates as a "contract city" primarily utilizing contracts with other government entities, private firms and individuals to provide many traditional municipal services to the community. Contracted services include Police, Fire, City Attorney, Transit, and Animal Control. The City's net appropriation for FY 2021-22 is $248 million. This is inclusive of $46 million budget for Capital Projects. The City has a total payroll budget of approximately $64 million covering 461.1 full-time equivalent employees plus additional part-time and project employees. The accounting and financial reporting are centralized in the Administrative Services Department. More detailed information about the government and its finances can be found on the City's website at www.santa-clarita.com. II. Fund Structure The City uses the following fund types in its financial reporting: Fund Type General Fund Special Revenue Funds Debt Service Funds Capital Project Funds Internal Service Funds Enterprise Funds Fiduciary Funds Custodial Funds General Fixed Assets Acct. Group General Long -Term Debt Acct. Group III. Component Units Number of Individual Funds 1 41 1 3 3 1 2 6 1 1 The City is defined, for financial reporting purposes, in conformity with Governmental Accounting Standards Boards Statement No. 14, Codification of Governmental Accounting and Financial Reporting Standards, Section 2100. Using these criteria, component units are included in and are to be part oft he City's financial statements. The following component unit is included for inclusion in the City's financial statements: Santa Clarita Public Financing Authority* *Footnote disclosures only - no financial data IV. Program Description During the fiscal year to be audited, the City anticipates receiving the following federal financial assistance: i. Department of Housing and Urban Development - CDBG Programs, CARES ii. U.S. Department of Justice - JAG, CARES iii. US Department of Transportation — FTA, HBRR, STIP, HSIP iv. US Department of Finance— Emergency Rental Assistance, ARPA, CARES The City is a member of the California Public Employees Retirement System (PERS), an agent multiple -employer public employee retirement system. All full-time and permanent part-time City employees participate in PERS. The City provides pension benefits for its part-time project employees through a defined contribution plan. The City has elected to participate in the Public Agency Retirement Services (PARS) Public Agencies Post -Retirement Health Care Plan Trust to fund post -employment benefits for its employees as specified in the City's policies. This irrevocable, tax exempt trust is established under Section 115 of the Internal Revenue Code and has a Private Letter Ruling from the IRS. V. Budgetary Basis of Accounting Budgets for the City are prepared on a basis consistent with generally accepted accounting principles. At fiscal year-end, all budgeted funds that have been encumbered are reviewed, submitted for approval, and if approved, will be carried over into the following fiscal year. Capital projects are budgeted on an annual basis. Incomplete capital improvement budget appropriations are carried over into the following fiscal year. VI. Administrative Services Department Operations Carmen Magana is Director of Administrative Services/City Treasurer with oversight of four divisions totaling 55 employees. These divisions consist of: • Administration • Finance • Technology Services • Clerk & Contract Services City staff members will be made available to assist in the audit. We will prepare any necessary schedules, provide documents (invoices, checks, council minutes, etc.) and print/sign audit confirmations. In addition, we will be available to respond to any questions which may arise during the audit. The City will also provide the auditor with reasonable work space, desks and chairs. The auditor will also be provided with access to a telephone line, photocopying facilities, Wi-Fi, and fax machines to be used for the audit. VI I. Computer System The City's computerized systems are run on a Local Area Network (LAN). The accounting functions are computerized using CentralSquare Technologies Finance Enterprise software. The applications operating on this system are general ledger, fixed assets, accounts payable, accounts receivable, payroll, human resources, purchasing, cash collections and budgeting. 3. Obiective(s)/Work Products: The City reserves the right to select any or all of the products and services included in Sections 4 and 5. Report preparation, editing, printing, binding and "pdf" formatting (for posting to the City's website and emailing to regulatory agencies for the reports listed below. Additionally, the ACFR shall be printed in color and in compliance with the requirements of the Government Finance Officers Association for Certificate of Achievement of Excellence in Financial Reporting award application. Report covers and tabs for the ACFR will be provided by the City. a) Annual Comprehensive Financial Report (30 copies) b) Single Audit Report (20 copies) c) AB 2766 Report (20 copies) d) Transit Report (22 copies) e) Santa Clarita Watershed Recreation and Conservation Authority (SCWRCA) Report (18 copies) f) Open Space Preservation District (OSPD) Report (28 copies) g) Santa Clarita Public Television Authority SCPTA (22 copies) h) Auditor's Communication to those Charged with Governance (18 copies) i) Appropriations Limit Calculation (18 copies) 4. Work Statement: I. Scope of Work The City desires an Annual Comprehensive Financial Report (ACFR) and its component unit financial statements for the City of Santa Clarita to be prepared by the independent auditor and be fully compliant for GASB 34 for the fiscal year ended June 30, 2022 and each of the subsequent years, June 30, 2023 and 2024 of the audit firm's contract with the City. The initial contract term will be for three years, with two additional one-year renewal options. The selected independent auditor will be expected to perform and provide pricing for the following tasks: a) The auditor shall perform an audit of all funds of the City. The audit shall be conducted in accordance with auditing standards generally accepted in the United States of American and Government Auditing Standards, issued by the Comptroller of the United States. The City's Annual Comprehensive Financial Report (ACFR) will be prepared, word processed and printed by the audit firm. The ACFR will be in full compliance with GASB 34 and all applicable GASB pronouncements. The audit firm will render their auditor's report on the basic financial statements which will include both Government -Wide Financial Statements and Fund Financial Statements. The audit firm will also apply limited audit procedures to Management's Discussion and Analysis (MD&A) and required supplementary information pertaining to the General Fund and each major fund of the City. The audit firm shall present the ACFR and Auditor's Communication with Those Charged with Governance to the City Council at the completion of the audit each fiscal year. b) The auditor shall perform a single audit on the expenditures of federal grants in accordance with OMB Circular A-133 and render the appropriate audit reports on Internal Control over Financial Reporting based upon the audit of the City's financial statements in accordance with Government Auditing Standards and the appropriate reports on compliance with Requirements Applicable to each Major Program, Internal Control over Compliance and on the Schedule of Expenditures of Federal Awards in Accordance with OMB Circular A-133. The single audit report will include appropriate schedule of expenditures of federal awards, footnotes, findings and questioned costs, including reportable conditions and material weaknesses, and follow up on prior findings where required. c) The auditor shall perform agreed -upon auditing procedures pertaining to the City's GANN Limit (Appropriations Limit) and render a letter annually to the City regarding compliance. d) The auditor shall issue a separate "management letter" that includes recommendations for improvements in internal control, accounting procedures and other significant observations that are considered to be non -reportable conditions. Management letter shall be addressed to the City Manager. e) The auditor shall prepare and file the Annual Reports of Financial Transactions to the State Controller for each year by the due date required by the State Controller's Office for the City, Transit, and the Santa Clarita Public Financing Authority. f) The auditor shall prepare the financial report for the Air Quality Management District for AB 2766 funds. g) The auditor shall prepare the financial report for Transit Enterprise Fund. h) The auditor shall prepare the financial report for the Santa Clarita Watershed Recreation and Conservation Authority (SCWRCA). i) The auditor shall prepare the financial report for the Open Space Preservation District (OSPD) and present the report to the Financial Accountability and Audit Panel, if requested. j). The auditor shall prepare the financial report for the Santa Clarita Public Television Authority (SCPTA) bi-annually (Fiscal years 2021-22 and 2023-24, and 2025-26 if extended). k) The auditor shall prepare a report based on their audit to determine the City's compliance with the terms and conditions related to Measure W's Transfer Agreement and all requirements contained in the Los Angeles Region Safe, Clean Water Program ordinance (Chapters 16 of the Los Angeles County Flood Control District Code) and the Implementation Ordinance (Chapter 18 of the Los Angeles County Flood Control District Code). The audit shall be completed every three years (Fiscal year 2021-22 and 2024-25 if extended). I. Auditing Standards To meet the requirements of this request for proposal, the audit shall be performed in accordance with generally accepted auditing standards, the standards set forth for financial audits in the General Accounting Office's (GAO) Government Auditing Standards (2018), and the provision of the Federal Single Audit Act Amendments of 1996 and U.S. Office of Management and Budget (OMB) Circular A-133, Audits of State, Local Governments, and Non -Profit addition, the requirements of the Government Finance Officers Association Certificate of Achievement of Excellence in Financial Reporting must be met. II. Internal Controls and Compliance Reports In the required reports on internal controls, the auditor shall communicate any reportable conditions found during the audit. A reportable condition shall be defined as a significant deficiency in the design or operation of the internal control structure, which could adversely affect the organization's ability to record, process, summarize and report financial data consistent with the assertions of management in the financial statements. Reportable conditions that are also material weaknesses shall be identified as such in the report. Non -reportable conditions discovered by the auditors shall be reported in a separate letter to management, which shall be referred to in the report on internal controls. The reports on compliance shall include all instances of non-compliance. Auditors shall be required to make an immediate, written report of all irregularities and illegal acts of which they become aware to the City Manager, City Attorney and Assistant City Manager. Auditors shall assure themselves that the City is informed of each of the following: a) The auditor's responsibility under generally accepted auditing standards b) Significant accounting policies c) Management judgments and accounting estimates d) Significant audit adjustments e) Other information in documents containing audited financial statements f) Disagreements with management g) Management consultation with other accountants h) Major issued discussed with management prior to retention i) Difficulties encountered in performing the audit III. Working Paper Retention and Access to Working Papers All working papers and reports must be retained, at the auditor's expense, for a minimum of five (5) years, unless the firm is notified in writing by the City of the need to extend the retention period. The auditor shall be required to make working papers available, upon request, by the City or any government agencies included in the audit of federal grants. In addition, the firm shall respond to the reasonable inquiries of successor auditors and allow successor auditors to review working papers relating to matters of continuing accounting significance. Interested proposers who wish to review prior year's audit reports and management letter can obtain a PDF copy via email by contacting: icosh@santa-clarita.com. The City will use its best efforts to make prior audit reports and supporting working papers available to proposers to aid their response to this request for proposal. Prior year's ACFRs are also available on the City's website. IV. Special Consideration The City has obtained the "Certificate of Achievement for Excellence in Financial Reporting" award from the Government Finance Officers Association of the United States and Canada. It is the City's intention to continue to receive these awards annually and will expect the annual comprehensive financial report to meet the requirements of this program. 5. Required Qualifications: All assigned key professional staff of the firm must be properly licensed to practice in California and the firm must be independent of the City. To qualify the firm must have extensive experience in audits of local governments as well as experience with preparation of Annual Comprehensive Financial Statements in GASB 34 format. 6. Time Schedule: I. Date Audit May Commence Audit planning, documentation of systems of internal control and compliance and transaction testing should be completed during interim stage. It is expected that interim audit would take place in May; the City has reserved May 2022 for the Interim Audit. It is expected the City will close its books and be ready for the final audit by the beginning of September; the City has reserved September 2022 for FY 2021-22 Year End Audit. II. Date Reports Are Due The auditor shall provide all drafts and recommendations for improvements to the City Manager within a reasonable time period after the last day of field work. The auditor should be available for any meetings that may be necessary to discuss the draft audit reports. Once all issues of discussion are resolved, the completed ACFR, component unit financial statement, and other requested reports shall be delivered to the Director of Administrative Services/City Treasurer. It is anticipated that this process will be completed and the final products to be delivered by December 15, 2022. RESPONSE FORMAT AND SELECTION CRITERIA PROPOSAL # FIN-21-22-18 Auditing Services City of Santa Clarita, California I. CONTENTS OF PROPOSAL Submitted proposals must follow the format outlined below and all requested information must be supplied. Failure to submit proposals in the required format may result in elimination from proposal evaluation. Unnecessarily complex or decorative proposals are not desired. II. FORMAT Each proposal must be submitted separately in two parts: a) Part I must relate to the Technical Proposal b) Part 11 must relate to the Cost Proposal 1. PART I -TECHNICAL PROPOSAL 1.1. Cover Letter - Must include the name, address, and telephone number of the company, and be signed by the person or persons authorized to represent the firm. 1.2. Table of Contents - Clearly identify material contained in the proposal by section and page number. 1.3. Introduction (Section 1) - Contents to be determined by contractor. 1.4. Project Analysis (Section 2) - Provide an explanation and interpretation of the problem areas described in this RFP. 1.5. Objective, Scope, Nature of Proposed Program (Section 3) - Describe the overall approach to the problem, including the objective and scope of work to be performed by the contractor. 1.6. Work Program (Section 4) - Describe the work or tasks to be performed, including sequence of work activities, dependencies, and significant completion dates for major products. 1.7. Methodology (Section 5) - Describe the methodology and techniques to be employed. This section should include an executive summary discussing the firm's qualifications, relevant experience, location of offices, size of the organization and any general information about the firm. An affirmative statement should be included verifying the firm and all assigned key professional staff are properly licensed to practice in California. 1.8. Project Management (Section 6) - Describe the proposed management structure, organization of contracting group, and facilities available. 1.9. Assigned Personnel (Section 7) - Identify the staff members having primary responsibility for implementing the proposal. Discuss their professional and academic backgrounds. Provide a summary of similar work they have previously performed. List the amount of time, on a continuous basis, that each staff member will spend on this project. Describe the responsibilities and capacity of the technical personnel involved. Substitution of the partner and/or manager will not be permitted without prior written approval of the City. 1.10.Schedule (Section 8) - List the proposed schedule of activities, including labor hours and calendar time requirements, by product. 1.11.Program Monitoring (Section 9) - Describe the procedures to be utilized during the project, including a diagram of workflow, interface points, and major products. 1.12.City Resources (Section 10) - Describe City services and staff resources needed to supplement contractor activities to achieve identified objective(s). 1.13.Subcontractors (Section 11) - If subcontractors are to be used, identify each of them in the proposal. Describe the work to be performed by them and the number of hours or the percentage of time they will devote to the project. Provide a list of their assigned staff, their qualifications, relationship to project management, schedule, costs, and hourly rates. 1.14.Contractor Capability and References (Section 12) - To qualify the firm must have extensive experience in audits of local governments as well as experience with preparation of Annual Comprehensive Financial Statements in GASB 34 format. Please provide three (3) references that are of similar size and scope of audit services as requested by the City. Include the following information for each reference: a) Contact name and title; b) Name of government agency; c) Address; d) Telephone and fax numbers; e) Number of years as a client; f) Description of services provided including contract amount, when provided and project outcome. 1.15.Quality Control Review Report (Section 13) — The firm must submit a copy of its most recent report external quality control review, with a statement whether that quality control review included a review of specific government engagements. 1.16.Alternative Proposals (Section 14) - Provide statements of alternative proposals, if any, labeled "Alternative Proposal Number One, Alternative Proposal Number Two," etc. The format of each alternative proposal submitted may be abbreviated to address just the following: g) Work Program h) Methodology i) Assigned Personnel 1.17.ConfIict of Interest (Section 15) -Address possible conflicts of interest with other clients affected by actions performed by the firm on behalf of the City. Although the bidder will not be automatically disqualified by reason of work performed for other parties, the City reserves the right to consider the nature and extent of such work in evaluating the proposal. 1.18.Additional Data (Section 16) - Provide other essential data that may assist in the evaluation of this proposal. 2. PART II - COST PROPOSAL 2.1. The cost proposal must be submitted in a separate, uploaded file apart from the proposal response. 2.2. Name and Address: The Cost Proposal must list the name and complete address of the proposer in the upper, left-hand corner. 2.3. Cost Proposal: The Cost/Price format for the proposal is provided as Attachments A and B. 2.4. Charges for supplies, equipment, and subcontractors will be paid at cost. It is expected that general, overhead, and administrative costs are included in the hourly rate for labor. Proposals submitted will be held to the total cost given in the response. It will be assumed that all contingencies and/or anticipated escalations are included. No additional funds will be paid above and beyond the original proposal given by the selected audit firm. 3. PROPOSAL SUBMISSION 3.1. All proposals must be submitted according to specifications set forth in Section 8 (a) - Contents of Proposal and this section. Failure to adhere to these specifications may be cause for rejection of proposal. I. Signature. An authorized representative of the bidder should sign all proposals. II. Due Date. All proposals must be received as noted in the "Instructions" section. 3.2. Late bids/proposals will not be accepted. Any correction or resubmission done by the proposer will not extend the submittal due date. III. Addenda. City may modify the proposal and/or issue supplementary information or guidelines relating to the RFP during the proposal preparation period of 01/03/2022 to 01/31/2022. Proposers are cautioned against relying on verbal information in the preparation of proposal responses. All official information and guidance will be provided as part of this solicitation or written addenda. IV. Resection. A proposal may be deemed non -responsive and may be immediately rejected if: - It is received at any time after the exact date and time set for receipt of proposals and/or; - It is not prepared in the format prescribed and/or; - It is signed by an individual not authorized to represent the firm. V. Disposition of Proposals. The City reserves the right to reject any or all proposals. All responses become the property of the City. A copy of the proposal shall be retained for City files. VI. Proposal Changes. Once submitted, proposals, including the composition of the contracting team, cannot be altered without the prior written consent of the City. All proposals constitute an offer to the City and may not be withdrawn for a period of one hundred and twenty (120) days after the last day to accept proposals. 4. SELECTION CRITERIA 4.1. Proposal Evaluation and Contractor Selection. An evaluation panel comprised of representatives from the requesting department will evaluate all proposals to determine responsiveness to the RFP. The panel will recommend the selection of the responsible Proposer whose proposal is most advantageous to the City. Accordingly, the City may not necessarily make an award to the Proposer with the highest technical ranking nor award to the proposer with the lowest Price Proposal if doing so would not be in the overall best interest of the City. 4.2. The overall criteria listed below are listed in relative order of importance. As proposals are considered by the City to be more equal in their technical merit, the evaluated cost or price becomes more important so that when technical proposals are evaluated as essentially equal, cost or price may be the deciding factor. a. The firm's past experience and performance on comparable government engagements. b. Thoroughness of approach to conducting the audit of the City and demonstration of the understanding of the objectives and scope of the audit. c. Adequacy of proposed staffing plan for various segments of the engagement. d. Commitment to timeliness in the conduct of the audit. e. The firm adheres to the instructions in this request for proposals on preparing and submitting the proposals. f. The firm submits a copy of its last external quality control review report and the firm has a record of quality audit work. 4.3. During the selection process, the evaluation panel may wish to interview proposers with scores above a natural break. Should an interview process take place the results of the interview may carry great weight in the selection process. The City reserves the right to make a selection solely on the basis of the proposals without further contact. SECTION C Forms NOTICE TO PROPOSERS REGARDING CONTRACTUAL REQUIREMENTS PROPOSAL # FIN-21-22-18 Auditing Services City of Santa Clarita, California 1. SUMMARY OF CONTRACT REQUIREMENTS a. A contract is required for any service performed on behalf of the City. Work cannot begin until the contract has been fully executed by both parties. 2. SUMMARY OF INSURANCE REQUIREMENTS a. These are the Insurance Requirements for Contractors providing services or supplies to the City. By agreeing to perform the work or submitting a proposal, you verify that you comply with and agree to be bound by these requirements. When Contract documents are executed, the actual Contract language and Insurance Requirements may include additional provisions as deemed appropriate by City's Risk Manager. b. You should check with your Insurance advisors to verify compliance and determine if additional coverage or limits may be needed to adequately insure your obligations under this agreement. These are the minimum required and do not in any way represent or imply that such coverage is sufficient to adequately cover the Contractor's liability under this agreement. The full coverage and limits afforded under Contractor's policies of Insurance shall be available to Buyer and these Insurance Requirements shall not in any way act to reduce coverage that is broader or includes higher limits than those required. The Insurance obligations under this agreement shall be: 1—all the Insurance coverage and limits carried by or available to the Contractor; or 2—the minimum Insurance requirements shown in this agreement, whichever is greater. Any insurance proceeds in excess of the specified minimum limits and coverage required, which are applicable to a given loss, shall be available to City. c. Contractor shall furnish the City with original Certificates of Insurance including all required amendatory endorsements and a copy of the Declarations and Endorsement Page of the CGL policy listing all policy endorsements to City before work begins. City reserves the right to require full -certified copies of all Insurance coverage and endorsements. 3. INSURANCE a. General Insurance Requirements i. All insurance shall be primary insurance and shall name City of Santa Clarita as an additional insured. The naming of an additional insured shall not affect any recovery to which such additional insured would be entitled under the policy if not named as an additional insured, and an additional insured shall not be held liable for any premium or expense of any nature on the policy or any extension thereof solely because they are an additional insured thereon. ii. If the operation under this Agreement results in an increased or decreased risk in the opinion of the City's Risk Manager, then Consultant agrees that the minimum limits hereinabove designated shall be changed accordingly upon written request by the Risk Manager. iii. Consultant agrees that provisions of this Section as to maintenance of insurance shall not be construed as limiting in any way the extent to which Consultant may be held responsible for the payment of damages to persons or property resulting from Consultant's activities, the activities of its subconsultants, or the activities of any person or persons for which Consultant is otherwise responsible. iv. A Certificate of Insurance, and an additional insured endorsement (for general and automobile liability), evidencing the above insurance coverage with a company acceptable to the City's Risk Manager shall be submitted to City prior to execution of this Agreement on behalf of the City. v. The terms of the insurance policy or policies issued to provide the above insurance coverage shall provide that said insurance may not be amended or canceled by the carrier, for nonpayment of premiums otherwise, without 30 days prior written notice of amendment or cancellation to City. In the event the said insurance is canceled, Consultant shall, prior to the cancellation date, submit new evidence of insurance in the amounts heretofore established. vi. All required insurance must be in effect prior to awarding this Agreement, and it or a successor policy must be in effect for the duration of this Agreement. Maintenance of proper insurance coverage is a material requirement of this Agreement, and the failure to maintain and renew coverage or to provide evidence of renewal may be treated by the City as a material breach of contract. If Consultant, at any time during the term of this Agreement, should fail to secure or maintain any insurance required under this Agreement, City shall be permitted to obtain such insurance in Consultant's name at Consultant's sole cost and expense, or may terminate this Agreement for material breach. vii. Without limiting any other Consultant obligation regarding insurance, should Consultant's insurance required by this Agreement be cancelled at any point prior to expiration of the policy, Consultant must notify City within 24 hours of receipt of notice of cancellation. Furthermore, Consultant must obtain replacement coverage that meets all contractual requirements within 10 days of the prior insurer's issuance of notice of cancellation. Consultant must ensure that there is no lapse in coverage. b. General Liability and Property Damage Insurance i. Consultant agrees to procure and maintain general liability and property damage insurance at its sole expense to protect against loss from liability imposed by law for damages on account of bodily injury, including death therefrom, and property damage, suffered or alleged to be suffered by any person or persons whomsoever, resulting directly from any act or activities of Consultant, its subconsultants, or any person acting for Consultant or under its control or direction, and also to protect against loss from liability imposed by law for damages to any property of any person caused directly or indirectly by or from acts or activities of Consultant, or its subconsultants, or any person acting for Consultant, or under its control or direction. Such public liability and property damage insurance shall also provide for and protect City against incurring any legal cost in defending claims for alleged loss. Such general liability and property damage insurance shall be maintained in the following minimum limits: A combined single -limit policy with coverage limits in the amount of $1,000,000 per occurrence will be considered equivalent to the required minimum limits. c. Automotive Insurance i. Consultant shall procure and maintain public liability and property damage insurance coverage for automotive equipment with coverage limits of not less than $1,000,000 combined single limit. If Consultant does not use automobiles in performing its work under this Agreement, Consultant shall provide a waiver releasing City from all liability resulting from Consultant's use of personal vehicles under this Agreement. d. Worker's Compensation Insurance i. Consultant shall procure and maintain Worker's Compensation Insurance in the amount of $1,000,000 per occurrence or as will fully comply with the laws of the State of California and which shall indemnify, insure, and provide legal defense for both Consultant and City against any loss, claim, or damage arising from any injuries or occupational diseases happening to any worker employed by Consultant in the course of carrying out this Agreement. ii. Waiver of Subrogation: The insurer(s) agree to waive all rights of subrogation against City, its elected or appointed officers, officials, agents, volunteers and employees for losses paid under the terms of the workers compensation policy which arise from work performed by Consultant for City. Questions and requests for modification of these terms must be negotiated and approved prior to bid closing and are at the full discretion of the City. I have read and understand the above requirements and agree to be bound by them for any work performed for the City. Authorized Signature: Printed Name: Date: DESIGNATION OF SUBCONTRACTORS/SUBCONSULTANTS PROPOSAL # FIN-21-22-18 Auditing Services City of Santa Clarita, California Listed below are the names and locations of the places of business of each subcontractor, supplier, and vendor who will perform work or labor or render service in excess of/: of 1 percent, or $10,000 (whichever is greater) of the prime contractor's total bid. If no Subcontractors will be used fill out the form with NA. Please add additional sheets if needed. Subcontractor DIR Registration No. Dollar Value of Work Location and Place of Business Bid Schedule Item No's: Description of Work License No. Exp. Date: / / Phone ( ) Subcontractor DIR Registration No. Dollar Value of Work Location and Place of Business Bid Schedule Item No's: Description of Work License No. Exp. Date: / / Phone ( ) Subcontractor DIR Registration No. Dollar Value of Work Location and Place of Business Bid Schedule Item No's: Description of Work License No. Exp. Date: / / Phone ( ) NOTE: A contractor or subcontractor shall not be qualified to propose on, be listed in a proposal, subject to the requirements of Section 4104 of the Public Contract Code, or engage in the performance of any contract for public work, as defined in this chapter, unless currently registered and qualified to perform public work pursuant to Section 1725.5 of the Labor Code. It is not a violation of this section for an unregistered contractor to submit a proposal that is authorized by Section 7029.1 of the Business and Professions Code or by Section 10164 or 20103.5 of the Public Contract Code, provided the contractor is registered to perform public work pursuant to Section 1725.5 of the Labor Code at the time the contract is awarded. REFERENCES PROPOSAL # FIN-21-22-18 Auditing Services City of Santa Clarita, California The following are the names, addresses, and telephone numbers of three public agencies for which proposer has performed work of a similar scope and size within the past 3 years. If the instructions on this form conflict with the references requested in the scope of work, the scope of work shall govern. Complete this form out accordingly. Fill out this form completely and upload it with your proposal. 1. Name and Address of Owner / Agency Name and Telephone Number of Person Familiar with Project Contract Amount Type of Work Date Completed 2. Name and Address of Owner / Agency Name and Telephone Number of Person Familiar with Project Contract Amount Type of Work Date Completed 3. Name and Address of Owner / Agency Name and Telephone Number of Person Familiar with Project Contract Amount Type of Work Date Completed The following are the names, addresses, and telephone numbers of all brokers and sureties from whom Proposer intends to procure insurance bonds: ACKNOWLEDGEMENT & ACCEPTANCE OF SCOPE OF WORK PROPOSAL # FIN-21-22-18 Auditing Services City of Santa Clarita, California By providing the three (3) required signatures below, the Contractor acknowledges full understanding, complete agreement to, and accepts in its entirety, all Scope of Work for Auditing Services. The Contractor will be expected to perform services and uphold the standards herein to the established Scope of Work throughout the length of the contract. *Supervisor's Signature: Date: *Estimator's Signature: Date: *Owner's Signature: Date: *All three signatures required (can be same individual) SECTION D Sample Contract SAMPLE ONLY PROFESSIONAL SERVICES AGREEMENT BETWEEN THE CITY OF SANTA CLARITA AND This AGREEMENT by and between the and general law city ("CITY") d 1. CONSIDERATION. CON-6 Council Approval Date: Agenda Item: Contract Amount ion a ind (A) As partial consideration, CONSULTANT agrees to perform the Services listed in the SCOPE OF SERVICES, below; and (B) As additional consideration, CONSULTANT and CITY agree to abide by the terms and conditions contained in this Agreement; and (C) As additional consideration, CITY agrees to pay CONSULTANT a sum not to exceed dollars ($ ) for CONSULTANT's Services. CITY may modify this amount as set forth below. Unless otherwise specified by written amendment to this Agreement, CITY will pay this sum as specified in the attached Exhibit(s) " " which is/are incorporated by reference. 2. SCOPE OF SERVICES. (A) CONSULTANT will perform Services listed in the attached Exhibit(s) which is/are incorporated by reference. (B) CONSULTANT will, in a professional manner, furnish all of the labor, technical, administrative, professional and other personnel, all supplies and materials, equipment, printing, vehicles, transportation, office space and facilities, and all tests, testing and analyses, calculation, and all other means whatsoever, except as herein otherwise expressly specified to be furnished by CITY, necessary or proper to perform and complete the Services and provide the professional Services required of CONSULTANT by this Agreement. 3. PERFORMANCE STANDARDS. (A) By executing this Agreement, CONSULTANT represents that it has demonstrated trustworthiness and possesses the quality, fitness and capacity to perform the Agreement in a manner satisfactory to CITY. CONSULTANT represents that its financial resources, surety and insurance experience, service experience, completion ability, personnel, current workload, experience in dealing with private consultants, and experience in dealing with public agencies all suggest that CONSULTANT is capable of performing the proposed contract and has a demonstrated capacity to deal fairly and effectively with and to satisfy a public CITY. (B) CONSULTANT will perform its Services in a skillful manner, comply fully with all City established criteria, and with all applicable federal, state, and local laws, codes, and professional standards. (C) CONSULTANT agrees to comply with all applicable federal and state employment laws regulations and rules including those that relate to minimum hours and wages, occupational health and safety, workers compensation insurance and state, county and local orders. (D) CONSULTANT will staff this Agreement with personnel qualified to adequately and professionally perform the Services. (E) CONSULTAfT will not subcontract any portion of these Services without the CITY's prior written approval. (F CTTY's approval of any payment, or conducting of any inspection, reviews, approval ji oral statements, or any governmental entity's certification, will in no way limit the CONSUL oblig" ions under this Agreement or CONSULTANT's complete responsibility for all Services hereundlf. 4. PA (A) For CITY to pay CONSULTANT as specified by this Agreement and as provided in attached Exhibit(s) " " , CONSULTANT must submit a detailed invoice to CITY which lists the hours worked and hourly rates for each personnel category and reimbursable costs (all as set forth in Exhibit(s) " " ) the tasks performed, the percentage of the task completed during the billing period, the cumulative percentage completed for each task, the total cost of that Services during the preceding billing month and a cumulative cash flow curve showing projected and actual expenditures versus time to date. (B) CITY may withhold all or a portion of payment otherwise due in the event that Services are either improperly or not performed. 5. PROJECT COORDINATION AND SUPERVISION. (A) CONSULTANT will assign as CONSULTANT's Project Manager and will be responsible for job performance, negotiations, contractual matters, and coordination with CITY's Project Manager. CONSULTANT may change its Project Manager only with CITY consent. (B) CITY will assign as CITY's Project Manager, will be personally in charge of and personally supervise or perform the technical execution of the project on a day-to-day basis on behalf of CITY, and will maintain direct communication with CONSULTANT's Project Manager. CITY may change its Project Manager at any time with notice to CONSULTANT. 6. NON -APPROPRIATION OF FUNDS. Payments due and payable to CONSULTANT for current Services are within the current budget and within an available, unexhausted and unencumbered appropriation of the CITY. In the event the CITY has not appropriated sufficient funds for payment of CONSULTANT Services beyond the current fiscal year, this Agreement will cover only those costs incurred up to the conclusion of the current fiscal year. 7. FANHLIARITY WITH SERVICES AND SITE. (A) By executing this Agreement, CONSULTANT represents that it has: (i) Carefully investigated and considered the scope of Services to be performed; and (ii) Carefully considered how the Services should be performed; and (iii) Understands the facilities, difficulties, and restrictions attending performance of the Services under this Agreement. (B) If the Services under this Agreement are to be performed upon any site, or otherwise require CONSULTANT to access a site, by executing this Agreement CONSULTANT represents that it has or will investigate the site and is or will be fully acquainted with the conditions there existing, before commencing the Services under this Agreement. 8. TERM. (A) The term of this Agreement will be from _ to Unless otherwise determined by written amendment between the parties, this Agreement will terminate in the following instances: (1) Completion of the Services specified in Exhibit(s) " ", or (2) Termination pursuant to Section 17 TERMINATION. (B) Except as otherwise separately and expressly provided by the CITY in writing, the provisions of this Agreement shall survive any expiration, breach, or termination of this Agreement, and any completion of the Services. 9. TIME FOW RFOR NCE. CONSULTANT will not perform any Services under this Agreement until: (A) CONSULTANT furnishes proof of insurance as required under Section 24 INSURANCE; and (B) CITY gives CONSULTANT a written notice to proceed. Should CONSULTANT begin Services on any phase in advance of receiving written authorization to proceed, any such professional Services are at CONSULTANT's own risk. 10. SCHEDULE OF PERFORMANCE AND EXTENSIONS. (A) Should the progress of the Services under this Agreement at any time fall behind schedule for any reason other than excusable delays CONSULTANT shall apply such additional manpower and resources as necessary to bring progress of the Services under this Agreement back on schedule and consistent with the standard of professional skill and care required by this Agreement. Time is of the essence in the performance of this Agreement. (B) Should CONSULTANT be delayed by causes beyond CONSULTANT's control, CITY may grant a time extension for the completion of the contracted Services. If delay occurs, CONSULTANT must notify the CITY's designated representative within forty-eight hours (48 hours), in writing, of the cause and the extent of the delay and how such delay interferes with the Agreement's schedule. The CITY will extend the completion time, when appropriate, for the completion of the contracted Services. 11. CHANGES. CITY may order changes in the Services within the general scope of this Agreement, consisting of additions, deletions, or other revisions, and the contract sum and the contract time will be adjusted accordingly. All such changes must be authorized in writing, executed by CONSULTANT and CITY. The cost or credit to CITY resulting from changes in the Services will be determined in accordance with written agreement between the parties. 12. ADDITIONAL SERVICES. (A) The CITY may request CONSULTANT to provide Services in addition to Scope of Services, called "Additional Services". Additional Services that incur additional costs (contingency) of up to 15% of the total contract amount must be authorized by CITY by change order or other documented means. Costs beyond this amount must first be approved by CITY in accordance with applicable thresholds and procedures. Additional Services must be authorized by CITY in writing prior to performance. CONSULTANT shall be compensated for Additional Services as set forth in Exhibit(s) " " or as specified in the written authorization. (B) ONSU TANT believes Additional Services are needed to complete the Scope of Services, COIU _ NT will provide the CITY with written notification that contains a specific description of the proposed additional Services, reasons for such additional Services, and a detailed proposal regarding cost. CITY is under no obligation to approve any increase in the agreed -upon costs for the performance of this Agreement. 13. PERMITS AND LICENSES. CONSULTANT, at its sole expense, will obtain and maintain during the term of this Agreement, all necessary permits, licenses, and certificates that may be required in connection with the performance of Services under this Agreement. 14. SITE INSPECTION; DISCOVERY OF HAZARDOUS MATERIALS OR LATENT CONDITIONS. The discovery, presence, handling or removal of hazardous substances is outside of CONSULTANT's expertise, unless otherwise specified in Exhibit(s) " " , and is not included in the scope of Services. Should CONSULTANT discover any hazardous material, or latent or unknown conditions that may materially affect the performance of the Services, CONSULTANT will immediately inform CITY of such fact and will not proceed except at CONSULTANT's own risk until written instructions are received from CITY. 15. PREVAILING WAGES. CONSULTANT shall comply with the California Prevailing Wage Law to the extent it applies to work performed under this Agreement. If applicable, CONSULTANT shall pay prevailing wages to its employees and shall comply with the additional provisions set forth below: (A) CONSULTANT shall pay prevailing wages to its employees on any agreement when required by applicable law. Copies of the general prevailing rates of per diem wages for each craft, classification, or type of worker needed to execute the Agreement, as determined by the Director of the State of California Department of Industrial Relations, are on file at the County's Capital Projects Office and may be obtained from the California Department of Industrial Relations website http://www.dir.ca.gov/OPRL/DPreWageDetennination.htm. CONSULTANT shall comply with the 8-hours per day/40 hours per week/overtime/working hours restrictions for all employees, pursuant to the California Labor Code. CONSULTANT and all subconsultants shall keep and maintain accurate employee payroll records for Work performed under the Agreement. The payroll records shall be certified and submitted as required by law, including Labor Code Sections 1771.4 (if applicable) and 1776, including to the Labor Commissioner no less frequently than monthly. CONSULTANT shall comply fully with Labor Code Section 1777.5 in the hiring of apprentices for work relating to the Agreement. (B) CONSULTANT acknowledges and agrees that it will comply with AB 1768 (effective January 1, 2020), which amended and expanded the definition of "construction" for which prevailing wages must be paid to include "work performed during the design, site assessment, feasibility study, and other pre -construction phases of construction ... regardless of whether any further construction work is conducted... " (C) CONSULTANT shall forfeit, as a penalty to Owner, the penalty or penalties as provided by the California Labor Code, for each laborer, workman, or mechanic employed in performing labor in and about the Work provided for in the Agreement for each day, or portion thereof, that such laborer, workman or mechanic is paid less than the said stipulated rates for any work done under the Agreement by him or her or by any Subconsultant under him or her, in violation of Articles 1 and 2 of Chapter 1 of Part 7 of Division 11 of the California Labor Code. The sums and amounts which shall be forfeited pursuant to this Paragraph and the terms of the California Labor Code shall be withheld and retained from payments due to CONSULTANT the California Labor Code, but no sum shall be so withheld, retained or forfeited except from the final payment without a full investigation by either the State Department of Industrial Relations or by Owner. The Labor Commissioner pursuant to California Labor Code § 1775 shall determine the final amount of forfeiture. (D) CONSULTANT shall insert in every subcontract or other arrangement which CONSULTANT may make for performance of Work or labor on Work provided for in the Agreement provision that Subconsultant shall pay persons performing labor or rendering service under subcontract or other arrangement not less than the general prevailing rate of per diem wages for work of a similar character in the locality in which the Work is performed, and not less than the general prevailing rate of per diem wages for holiday and overtime work fixed in the California Labor Code. (E) CONSULTANT and Subconsultants must keep accurate payroll records, showing the name, address, social security number, work classification, straight time and overtime hours worked each day and week, and the actual per diem wages paid to each journeyman, apprentice, worker, or other employee employed by him or her in connection with the Work of the Agreement Documents. Each payroll record shall contain or be verified by a written declaration as required by Labor Code Section 1776. The payroll records enumerated above must be certified and shall be available for inspection at all reasonable hours at theprincipal office of CONSULTANT as required by Labor Code Section 1776. This Project is subject to prevailing wage compliance monitoring and enforcement by the Department of Industrial Relations. 16. WAIVER. CITY's review or acceptance of, or payment for, Services or product prepared by CONSULTANT under this Agreement will not be construed to operate as a waiver of any rights CITY may have under this Agreement or of any cause of action arising from CONSULTANT's performance. A waiver by CITY of any breach of any term, covenant, or condition contained in this Agreement will not be deemed to be a waiver of any subsequent breach of the same or any other term, covenant, or condition contained in this Agreement, whether of the same or different character. 17. TERMINATION. (A) Termination for Convenience. CITY may terminate this Agreement at any time with or without cause by va=en notice to CONSULTANT. (i) CON LTANT will be entitled to recover its costs expended up to the termination plus reasonable profit thereon to the termination date not to exceed the total costs under Section I(C), but may recover no other loss, cost, damage, or expense. (B) Termination for Cause. CITY may terminate this Agreement in whole or part for default should CONSULTANT commit a material breach of this Agreement, and such breach has not been cured within fifteen (15) calendar days of the date of CITY's written notice to CONSULTANT demanding such cure. In the event CITY terminates this Agreement for default, CONSULTANT will be liable to CITY for all costs to cure the deficiencies, and all loss, cost, expense, damage, and liability resulting from such breach and termination. (C) Upon receiving a termination notice, CONSULTANT will immediately cease performance under this Agreement unless otherwise provided in the termination notice. Except as otherwise provided in the termination notice, any Services performed by CONSULTANT after receiving a termination notice will be performed at CONSULTANT'S own cost; CITY will not be obligated to compensate CONSULTANT for such Services. (D) Upon a termination, all finished or unfinished documents, data, studies, surveys, drawings, maps, reports and other materials prepared by CONSULTANT will become CITY's property and CONSULTANT will delivery any such items in its possession to CITY within thirty (30) days of termination. (E) Should the Agreement be terminated pursuant to this Section, CITY may procure on its own terms Services similar to those terminated. 18. OWNERSHIP OF DOCUMENTS. All documents, data, studies, drawings, maps, models, photographs and reports prepared by CONSULTANT under this Agreement are CITY's property. CONSULTANT may retain copies of said documents and materials as desired, but will deliver all original materials to CITY upon CITY's written notice. CITY agrees that use of CONSULTANT's Services for purposes other than identified in this Agreement is at CITY's own risk. 19. PUBLICATION OF DOCUMENTS. Except as necessary for performance under this Agreement, CONSULTANT will not release copies, sketches, or graphs of materials, including graphic art services, prepared pursuant to this Agreement to any other person or public entity without CITY's prior written approval. All press releases, including graphic display information to be published in newspapers or magazines, will be approved and distributed solely by CITY, unless otherwise provided by written agreement between the parties. 20. INDEMNIFICATION AND LIABILITY. (A) To the fullest extent permitted by law, CONSULTANT shall defend (with legal counsel reasonably acceptable to CITY), indemnify and hold harmless CITY and its officers, agents, departments, officials, representatives and employees (collectively "Indemnitees") from and against any and all claims, loss, cost, damage, injury (including, without limitation, economic harm, injury to or death of an employee of CONSULTANT or its subconsultants), expense and liability of every kind, nature and description that arise from or relate to (including, without limitation, incidental and consequential damages, court costs, attorneys' fees, litigation expenses and fees of expert consultants or expert witnesses incurred in connection therewith and costs of investigation) that arise from or relate to, directly or indirectly, in whole or in part, from: (1) CONSULTANT's performance of Services under this Agreement, or any part thereof, (including any additional services authorized by CITY in writing) (2) any negligent act or omission of CONSULTANT, any subconsultant, anyone directly or indirectly employed by them, or anyone that they control; (3) any actual or alleged infringement of the patent rights, copyright, trade secret, trade name, trademark, service mark or any other intellectual or proprietary right of any person or persons in consequence of the use by CITY, or any other Indemnitee, of articles or Services to be supplied in the performance of this Agreement; or (4) any breach of this Agreement (collectively "Liabilities"). Such obligations to defend, hold harmless and indemnify any Indemnitee shall not apply to the extent such Liabilities are caused by the sole negligence or willful misconduct of such Indemnitee, but shall apply to all other Liabilities. The foregoing shall be subject to the limitations of California Civil Code section 2782.8 as to any design professional services performed by CONSULTANT and in particular the limitation on CONSULTANT's duty to defend whereby such duty only arises for claims relating to the negligence, recklessness or willful misconduct of CONSULTANT as well as the limitation on the cost to defend whereby CONSULTANT will only bear such cost in proportion to CONSULTANT's proportionate percentage of fault (except as otherwise provided in section 2782.8). (B) The foregoing indemnification provisions will not reduce or affect other rights or obligations which would otherwise exist in favor of the CITY and other Indemnitees. (C) CONSULTANT shall place in its subconsultng agreements and cause its subconsultants to agree to indemnities and insurance obligations in favor of CITY and other Indemnitees in the exact form and substance of those contained in this Agreement. 21. ASSIGNABILITY. This Agreement is for CONSULTANT's professional services. CONSULTANT or any subconsultant's attempts to assign the benefits or burdens of this Agreement without CITY's written approval are prohibited and will be null and void. 22. INDEPENDENT CONTRACTOR. CONSULTANT shall at all times be deemed an independent contractor wholly responsible for the manner in which it performs the Services, and fully liable for the acts and omissions of its employees, subconsultants and agents. Under no circumstances shall this Agreement be construed as creating an employment, agency, joint venture or partnership relationship between CITY and CONSULTANT, and no such relationship shall be implied from performance of this Agreement. Terms in this Agreement referring to direction from CITY shall be construed as providing for direction as to policy and the result of Services only, and not as to means and methods by which such a result is obtained. CONSULTANT shall pay all taxes (including California sales and use taxes) levied upon this Agreement, the transaction, or the Services and/or goods delivered pursuant hereto without additional compensation, regardless of which party has liability for such tax under applicable law, and any deficiency, interest or penalty asserted with respect thereto. CONSULTANT shall pay all other taxes including but not limited to any applicable City business tax, not explicitly assumed in writing by CITY hereunder. CONSULTANT shall comply with all valid administrative regulations respecting the assumption of liability for th&payment of payroll taxes and contributions as above described and to provide any necessary information with r pect thereto to proper authorities. CONSULTANT has no authority to bind the CI 23. AUDIT OF RECORDS. CONSULTANT will maintain full and accurate records with respect to all Services and matters covered under this Agreement. Those records include, without limitation, correspondence, internal memoranda, calculations, books and accounts, accounting records documenting its services under its Agreement, and invoices, payrolls, records and all other data related to matters covered by this Agreement. CITY and its designees will have free access at all reasonable times to such records, including the right to audit, examine, and make copies, excerpts, and transcripts from such records, and to inspect all program data, documents, proceedings and activities. If CITY receives funds from another governmental entity for the payment in whole or part of the Services, that governmental entity will have all rights the CITY has under this Section. CONSULTANT will retain all records subject to this Section for at least three (3) years after termination or final payment under this Agreement. 24. INSURANCE. [All insurance terms subject to review and approval of City Risk Manager/ (A) Before commencing performance under this Agreement, and at all other times this Agreement is effective, CONSULTANT will procure and maintain the following types of insurance with coverage limits complying, at a minimum, with the limits set forth below: Type of Insurance Commercial general liability: Professional liability Business automobile liability Workers compensation Limits $1,000,000 $1,000,000 $1,000,000 Statutory requirement (B) Commercial general liability insurance will meet or exceed the requirements of ISO-CGL Form No. CG 00 01 11 85 or 88. The amount of insurance set forth above will be a combined single limit per occurrence for bodily injury, personal injury, and property damage for the policy coverage. Automobile coverage will be written on ISO Business Auto Coverage Form CA 00 0106 92, including symbol 1 (Any Auto). Liability policies will be endorsed to name CITY, its officials, and employees as "additional insureds" under said insurance coverage and to state that such insurance will be deemed "primary" such that any other insurance that may be carried by CITY will be excess thereto. Such endorsement must be reflected on ISO Form No. CG 20 10 11 85 or 88, or equivalent. Such insurance will be on an "occurrence," not a "claims made," basis and will not be cancelable or subject to reduction except upon thirty (30) days prior written notice to CITY. ft- (C) Professional liability coverage will be on an "occurrence basis" if such coverage is available, or on a "claims made" basis if not available. When coverage is provided on a "claims made basis," CONSULTANT will continue to renew the insurance for a period of at least three (3) years after this A yyeyent expires or is terminated. Such insurance will have the same coverage and limits as thep that was in effect during the term of this Agreement, and will cover CONSULTANT for alf claims made by CITY arising out of any errors or omissions of CONSULTANT, or its officers, employees or agents during the time this Agreement was in effect. (D) CONSULTANT will furnish to CITY duly authenticated Certificates of Insurance evidencing maintenance of the insurance required under this Agreement, including endorsements, and such other evidence of insurance or copies of policies as may be reasonably required by CITY from time to time. Insurance must be placed with California -admitted insurers with (other than workers compensation) a current A.M. Best Company Rating of at least "ARIL" (E) Waiver of Subrogation: The insurer(s) agree to waive all rights of subrogation against CITY, its elected or appointed officers, officials, agents, volunteers and employees for losses paid under the terms of the workers compensation policy which arise from work performed by CONSULTANT for CITY. (F) Should CONSULTANT, for any reason, fail to obtain and maintain the insurance required by this Agreement, CITY may obtain such coverage at CONSULTANT's expense and deduct the cost of such insurance from payments due to CONSULTANT under this Agreement or terminate pursuant to contract language. In the alternative, should CONSULTANT fail to meet any of the insurance requirements under the Agreement, City may terminate this Agreement immediately with no penalty. (G) Should CONSULTANT'S insurance required by this Agreement be cancelled at any point prior to expiration of the policy, CONSULTANT must notify City within 24 hours of receipt of notice of cancellation. Furthermore, CONSULTANT must obtain replacement coverage that meets all contractual requirements within 10 days of the prior insurer's issuance of notice of cancellation. CONSULTANT must ensure that there is no lapse in coverage. (H) The CITY shall be entitled to any cov�rage in excess of the minimums required herein. 25. INCIDENTAL TASKS. CONSULTANT will meet with CITY monthly to provide the status on the Services, which will include a schedule update and a short narrative description of progress during the past month for each major task, a description of the Services remaining and a description of the Services to be done before the next schedule update. 26. DISPUTE RESOLUTION. (A) In the event of any dispute between CONSULTANT and CITY regarding any claim, demand or request by CONSULTANT for time, money, or additional compensation for any reason whatsoever CONSULTANT shall submit to CITY, within 21 days of CONSULTANT's first knowledge of the dispute, a written description of CONSULTANT's claim, demand or request that provides a narrative of the pertinent events, the contractual basis of the CONSULTANT's position, pricing calculations (if applicable) and attaches supporting documentation. CITY will then review the issue and make a decision thereon. If CONSULTANT shall fail to provide timely notice of any such claim, demand or request, then CONSULTANT shall waive is rights to such claim, demand or request, unless CONSULTANT can demonstrate a manifest lack of prejudice to CITY resulting from such late notice. CONSULTANT shall continue its work throughout the course of any dispute, and CONSULTANT's failure to continue work during a dispute shall be a material breach of this Agreement. (B) If the CITY denies CONSULTANT's claim, demand, or request in whole or part and CONSULTANT disagrees, and the claim, demand or request exceeds $50,000 then the parties shall, as a precondition to initiating litigation, submit the dispute claim, demand, or request to the Los Angeles JAMS office for non -binding mediation under the appropriate rules. The parties may agree to any other dispute resolution process. Nothing herein will limit CONSULTANT's obligation to timely submit to CITY a statutory Government Code Claim, in, accordance with Government Code sections 910 et seq. 27. NOTICES. All communications to either party by the other party will be deeded made when received by such parry at its respective name and address as follows: If to CONSULTANT: If to CITY: ATTN: City of Santa Clarita ATTN: Kenneth W. Striplin, City Manager 23920 Valencia Boulevard, Suite 300 Santa Clarita, CA 91355 Any such written communications by mail will be conclusively deemed to have been received by the addressee three days after deposit thereof in the United States mail, postage prepaid and properly addressed as noted above. In all other instances, notices will be deemed given at the time of actual delivery. Changes may be made in the names or addresses of persons to whom notices are to be given by giving notice in the manner prescribed in this Section. 28. CONFLICT OF INTEREST. CONSULTANT will comply with all conflict of interest laws and regulations including, without limitation, CITY's Conflict of Interest Code (on file in the City Clerk's Office). It is incumbent upon the CONSULTANT or CONSULTING FIRM to notify the CITY pursuant to Section 27 NOTICES of any staff changes relating to this Agreement. (A) In accomplishing the Scope of Services of this Agreement, all officers, employees and/or agents of CONSULTANT(S), unless as indicated in Subsection (B), will be performing a very limited and closely supervised function, and, therefore, unlikely to have a conflict of interest arise. No disclosures are required for any officers, employees, and/or agents of CONSULTANT, except as indicated in Subsection (B). Initials of Consultant (B) In accomplishing the Scope of Services of this Agreement, CONSULTANT will be performing a specialized or general service for the CITY, and there is substantial likelihood that the CONSULTANT's Services product will be presented, either written or orally, for the purpose of influencing a governmental decision. As a result, the following CONSULTANT personnel shall be subject to the Disclosure Category "1" of the CITY's Conflict of Interest Code: 29. SOLICITATION. CONSULTANT maintains and warrants that it has not employed nor retained any company or person, other than CONSULTANT's bona fide employee, to solicit or secure this Agreement. Further, CONSULTANT warrants that it has not paid nor has it agreed to pay any company or person, other than CONSULTANT's bona fide employee, any fee, commission, percentage, brokerage fee, gift or other consideration contingent upon or resulting from the award or making of this Agreement. Should CONSULTANT breach or violate this warranty, CITY may rescind this Agreement without liability. �. 30. THIRD PARTY BENEFICIARIES. CONSULTANT's subconsultants shall agree to be bound to the terms of the Agreement to the extent of their scope of services, including but not limited to, terms regarding indemnity and dispute resolution, and shall agree that CITY is deemed an express third party beneficiaries of their subconsultant agreement. Nothing in this Agreement, however, shall operate to confer such or similar rights or benefits on persons or entities not party to this Agreement. 31. INTERPRETATION. This Agreement was drafted in, and will be construed in accordance with the laws of the State of California. The exclusive venue for any action involving this Agreement will be in Los Angeles County. 32. ENTIRE AGREEMENT. This Agreement, and its Attachments, sets forth the entire understanding of the parties with respect to the subject matter hereof. There are no other understandings, terms or other agreements expressed or implied, oral or written. There is/are ( ) Exhibits (s) to this Agreement. To the extent of a conflict between this Agreement and one of the Exhibits, the terms of the Agreement shall take precedence. This Agreement willCb*;d inure to the benefit of the parties to this Agreement and any subsequent successors and33. RULESOS T CTION. Each party had the opportunity to independently review this Agreement with legal co _ sel. Accordingly, this Agreement will be construed simply, as a whole, and in accordance with its fair meaning; it will not be interpreted strictly for or against either party. 34. SEVERABILITY. If any portion of this Agreement is declared by a court of competent jurisdiction to be invalid or unenforceable, then such portion will be deemed modified to the extent necessary in the opinion of the court to render such portion enforceable and, as so modified, such portion and the balance of this Agreement will continue in full force and effect. 35. AUTHORITY/MODIFICATION. The parties represent and warrant that all necessary action has been taken by the parties to authorize the undersigned to execute this Agreement and to engage in the actions described herein. To the extent of any contingency above the original Agreement amount previously approved by the CITY's City Council, additional Services may be added to this Agreement by an additional authorization executed by both parties. This Agreement may be otherwise modified by written amendment, which generally requires approval of the CITY's City Council. CITY's City Manager, or designee, may execute any such authorization or amendment on behalf of CITY. 36. CAPTIONS. The captions of the sections and paragraphs of this Agreement are for convenience of reference only and will not affect the interpretation of this Agreement. 37. TIME IS OF ESSENCE. Time is of the essence for each and every provision of this Agreement. 38. DELAY. CONSULTANT shall complete all Services required by this Agreement within the times specified in the Agreement, except where (1) an event outside of CONSULTANT's reasonable control causes a delay and (2) CONSULTANT promptly advises CITY of such delay (such prompt notice to occur no more than 15 days after the first occurrence of the delay). Such events shall be limited to: acts of neglect by CITY or CITY's agents or by consultants when acting at CITY's direction; breaches of this Agreement by CITY; Acts of God such as fire and flood; explosion, acts of terrorism, war and embargo; and other similar causes beyond the Parties' reasonable control. In the event of an excusable delay the City ma elect whether to terminate this Agreement or extend the time for performance. 39. PROTECTION OF RESIDENT WORKERS. The CITY actively supports the Immigration and Nationality Act (INA) which includes provisions addressing employment eligibility, employment verification, and nondiscrimination. Under the INA, employers may hire only persons who may legally work in the United States (i.e., citizens and nationals of the U.S., and aliens authorized to work in the U.S.). The employer must verify the identity and employment eligibility of anyone to be hired, which includes completing the Employment Eligibility Verification Form (Form I-9), reviewing required proofs of both identify and employment authorization, and retaining the Form I-9 for the required period. Updated form I-9 information is available at www.uscis.gov. The CONSULTANT shall establish appropriate procedures and controls so no Services or products under the Agreement will be performed or manufactured by any worker who is not legally eligible to perform such Services or employment. 40. FACSINIILE OR ELECTRONIC TRANSNIISSION OF CONTRACT AND SIGNATURE. The parties agree that this Agreement may be transmitted and signed by facsimile or electronic mail by either/any or both/all parties, and that such signatures shall have the same force and effect as original signatures, in accordance with California Government Code section 16.5 and Civil Code section 1633.7. 41. STANDARD SUPPLEMENTAL PROVISIONS. Notwithstanding Section 32 ENTIRE AGREEMENT above, the following Standard Supplemental Provision(s), attached to this Agreement, is(are) incorporated herein by this reference and takes precedence over any conflicting provision of this Agreement: [Insert name of any applicable SSP(s), and attach only that SSP(s)—omit remaining SSP(s). Insert "None" if applicable.] [SIGNATURES ON NEXT PAGE] IN WITNESS WHEREOF, the parties hereto have executed this contract on the date set forth below. FOR CONSULTANT: M. Print Name & Title Date: FOR CITY OF SANTA CLARITA: KENNETH W. STRIPLIN, CITY MANAGER City Manager Date: APPROVED AS TO FORM: JOSEPH M. MONTES, CITY ATTORNEY City Attorney Date: IF CORPORATION: Print Name & Title Date: ATTACHMENT A Audit Work Product Cost Sheet ATTACHMENT A (pagel) AUDIT WORK PRODUCT COST SHEET Based upon your understanding of the needs as described in the Request for Proposal, your proposed fees for this engagement are as follows: Audit Services 2021-22 2022-23 2023-24 3-Year Total City Audit $ $ $ $ Transit Audit $ $ $ $ Single Audit — including report preparation and submission to Federal Audit Clearinghouse $ $ $ $ AB2766 Audit $ $ $ $ GANN Limit Review $ $ $ $ SC Watershed Recreation and Conservation Authority Audit $ $ $ $ Open Space Preservation District Audit $ $ $ $ SC Public Television Authority Audit (Bi-annual) $ N/A $ $ Measure W (Every three years) $ N/A N/A $ Subtotal $ $ $ $ ATTACHMENT A (page 2) Audit Services 2021-22 2022-23 2023-24 3-Year Total Annual Comprehensive Financial Report $ $ $ $ Transit Report $ $ $ $ State Controller Reporting for City, and Public Financing Authority $ $ $ $ State Controller Reporting for Transit (includes Transit Operation, and Specialized Services Transit Operation report) $ $ $ $ AB2766 Report $ $ $ $ SC Watershed Recreation and Conservation Authority Report $ $ $ $ Open Space Preservation District Report $ $ $ $ SC Public Television Authority Report (Bi-annual) $ N/A $ $ Measure W (Every three years) $ N/A N/A $ Subtotal $ $ $ $ POSITION Partners Managers Supervisory Staff Staff Other (Specify) Total Annual Hours: ESTIMATED HOURS WAGE RATE ANNUALLY PER HOUR ATTACHMENT B Schedule of Professional Fees and Expenses ATTACHMENT B SCHEDULE OF PROFESSIONAL FEES AND EXPENSES Project Labor Costs POSITION 2021-22 2022-23 2023-24 Partners Managers Supervisory Staff Staff Other (Specify) MISCELLANEOUS EXPENSES Out-of-pocket expenses Meals and lodging Transportation ACFR printing Other (Specify) Subtotal Total maximum price for the audit (include annual subtotals from Attachment A) Exhibit A City of Santa Clarita Attachment A - Audit Work Cost Proposal Form Attachment A AUDIT WORK COST SHEET Based upon your understanding of the needs as described in the Request for Proposal, your proposed fees for this engagement are as follows: Audit Services 2021-22 2022-23 2023-24 3-Year Total City and Successor Agency Audit $ 95,000 $ 97,850 $ 100,786 $ 293,636 Transit Audit 6,500 6,695 6,896 20,091 Single Audit - including report preparation and submission to 9,000 9,270 9,548 27,818 Federal Audit Clearinghouse - up to 2 Major Programs AB2766 Audit 2,500 2,575 2,652 7,727 GANN Limit Review 500 515 530 1,545 SC Watershed Recreation and 700 721 743 2,164 Conservation Authority Audit Open Space Preservation 2,400 2,472 2,546 7,418 District Audit SC Public Television Authority 2,000 N/A 2,000 4,000 Audit (Bi-annual) Measure W (Every three 3,000 N/A N/A 3,000 years Subtotal $ 121,600 $ 120,098 $ 125,701 $ 367,399 (1) Single Audit fees based on two (2) major programs. The fee for auditing additional major programs will be $4,500 each. The number of programs determined to be "major" will be based on OMB Uniform Guidance. The Engagement Team will discuss this with the City of Santa Clarita's Management before starting Single Audit work. (2) Services related to the implementation of GASB 87, Leases, and Implementation of Guide No. 2019-3, Leases may require additional charges. The Engagement Team will discuss details with the City of Santa Clarita's Management before starting GASB 87 implementation work. 2 1 PUNGROUP.CPA City of Santa Clarita Audit Services 2021-22 2022-23 2023-24 3-Year Total Annual Comprehensive Financial Report Included Included Included Included Transit Report Included Included Included Included State Controller Reporting for City, and 4,000 4,120 4,244 $ 12,364 Public Financing Authority State Controller Reporting for Transit (includes Transit Operation, and Included Included Included Included Specialized Services Transit Operation Report) AB2766 Report Included Included Included Included SC Watershed Recreation and Conservation Authority Report Included Included Included Included Open Space Preservation Included Included Included Included District Report SC Public Television Authority Report Included N/A Included Included (Bi-annual) Measure W Report (Every three Included N/A N/A Included years Subtotal $ 4,000 $ 4,120 $ 4,244 $ 12,364 ESTIMATED HOURS POSITION ANNUALLY Partners 72 Managers 120 Supervisory Staff 400 Staff 600 Clerical 24 Total Annual Hours: 1,216 WAGE RATE PER HOUR $ 275 $ 200 $ 150 $ 125 $ 75 31 PUNGROUP.CPA City of Santa Clarita Attachment B — Schedule of Professional Fees and Expenses ATTACHMENT B SCHEDULE OF PROFESSIONAL FEES AND EXPENSES Project Labor Costs POSITION 2021-22 2022-23 2023-24 Partner $ 275 $ 283 $ 292 Manager $ 200 $ 206 $ 212 Supervisory Staff $ 150 $ 155 $ 159 Staff $ 125 $ 129 $ 133 Clerical $ 75 $ 77 $ 80 MISCELLANEOUS EXPENSES Out-of-pocket expenses Meals and lodging Transportation ACFR printing Other (specify): Subtotal Total maximum price for the audit (include annual subtotals from Attachment A) Included Included Included Included N/A Included 125,600 $ Included Included Included Included N/A Included Included Included Included Included N/A Included 124,218 $ 129,945 41 PUNGROUP.CPA