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  Consent-General Government   # 8.       
Board of Supervisors County Counsel  
Meeting Date: 05/21/2013  
Brief Title:    Approve Financial Services MOU with Yolo County HCP/NCCP JPA
From: Robyn Truitt Drivon, County Counsel
Staff Contact: Daniel Cederborg, Assistant County Counsel
Supervisorial District Impact:

Subject
Approve a Memorandum of Understanding between the Yolo County Auditor-Controller and Treasurer-Tax Collector and the Yolo County Habitat/Natural Community Conservation Plan Joint Powers Agency for accounting and related services. (No general fund impact) (Drivon)
Recommended Action
Approve a Memorandum of Understanding ("MOU") (attached) between the Yolo County Auditor-Controller and Treasurer-Tax Collector ("Auditor-Controller") and the Yolo County Habitat/Natural Community Conservation Plan Joint Powers Agency (the "Habitat JPA") for accounting and related services.
Strategic Plan Goal(s)
Collaborate to maximize success
Provide fiscally sound, dynamic and responsive services
Reason for Recommended Action/Background
Currently, the Auditor-Controller provides a basic level of accounting services to local special districts and related agencies with funds in the County treasury.  The Board of Directors of the Habitat JPA has expressed an interest in receiving additional accounting and related financial services, well beyond the basic level of services that the Auditor-Controller now provides.  In response, Habitat JPA staff have worked with the Auditor-Controller to develop a proposed MOU for an expanded range of services, similar to the services and oversight provided to a County department.

The Habitat JPA Board of Directors approved a draft of the attached MOU at its April 8, 2013 meeting.  The MOU must also be approved by the Board of Supervisors.  Some key provisions of the MOU include:

• A list of services to be provided by the County Auditor, including general accounting services, general ledger maintenance, monthly general ledger reporting, budgeting assistance, and close involvement in annual reporting and auditing (Section 1.A-E).

• Language authorizing and encouraging the County Auditor to contact the Board of Directors if it becomes aware of any significant deviations from established cash handling and grant management practices, or of any other irregular practices (Section 1.F).

• Requirements for the Habitat JPA to follow regarding contracting, cash management, and other matters described in the County Administrative Policies and Procedures Manual and the Special Districts Financial Manual (Section 2.A-B). Record keeping requirements are also included in the MOU (Section 2.C).

• Requirements regarding payment for the services provided by the County Auditor, based primarily on an annual estimate of costs that will be provided during the budget process for each Habitat JPA fiscal year (Section 3).
 
The Habitat JPA Board of Directors will consider approving the MOU at its May 20, 2013 meeting.  As noted briefly above, the Board of Directors previously approved the MOU at its April meeting, but some subsequent (and minor) changes to the indemnity and defense provisions of the MOU require that it return to that board for further consideration.  If the MOU is approved by the governing boards of both entities, the additional level of services are expected to commence no later than July 1, 2013.         
Other Agency Involvement

Habitat JPA staff and the Auditor-Controller worked closely to develop the attached MOU.  The Office of the County Counsel has approved the MOU as to form.


Fiscal Impact
No Fiscal Impact
Fiscal Impact (Expenditure)
Total cost of recommended action:    $   0
Amount budgeted for expenditure:    $   0
Additional expenditure authority needed:    $   0
On-going commitment (annual cost):    $   0
Source of Funds for this Expenditure
$0
Explanation (Expenditure and/or Revenue)
Further explanation as needed:
The Habitat JPA will reimburse all costs associated with the services provided under the proposed MOU.
Attachments
Att. A. MOU

Form Review
Inbox Reviewed By Date
Financial Services hnewens 05/02/2013 09:47 AM
County Counsel (Originator) Hope Welton 05/08/2013 05:16 PM
Form Started By: Phil Pogledich Started On: 04/23/2013 02:14 PM
Final Approval Date: 05/08/2013

    

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