Agenda

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Consent-General Government # 15.

Board of Supervisors Meeting

Financial Services

Meeting Date:	07/07/2015
Brief Title: Amend contract with Macias Gini O'Connell
From:	Howard Newens, Chief Financial Officer, Department of Financial Services
Staff Contact:	Howard Newens, Chief Financial Officer, Department of Financial Services, x8217

Subject

Approve amendment to Agreement No. 13-85 with Macias, Gini and O'Connell, LLP for audit services in the amount of $8,500 for the periods covering fiscal years 2013-14 through 2015-16. (General fund impact $8,500) (Newens)

Recommended Action

Approve the second amendment to contract with Macias, Gini and O'Connell, LLP for auditing services in the amount of $8,500 for the periods covering fiscal years 2013-14 through 2015-16.

Strategic Plan Goal(s)

Provide fiscally sound, dynamic and responsive services

Reason for Recommended Action/Background

Macias Gini O'Connell, LLP, (MGO) is contracted to conduct the annual audit of the County financial report and the Single Audit for fiscal years ending 6/30/13, 6/30/14 and 6/30/15. The audit proposal was based on smooth workflow during the financial audit and the need to audit four major programs as part of the Single Audit. In September 2014 the Board approved the first amendment to increase the number of major programs to eight and to reflect additional work due to first year audit.

This year, during the 6/30/14 audit, the auditors encountered delays and difficulties caused mostly by county staff being assigned to the countywide implementation of Infor Systems, as reported to the Board by the auditors on June 9th.

MGO has submitted invoices for the $8,500 additional fees caused by these difficulties. Staff has reviewed these invoices and recommend approval of this amendment to the MGO contract (Att. A - MGO Contract Amendment) to reflect these additional fees.

Collaborations (including Board advisory groups and external partner agencies)

The independent auditors and Chief Financial Officer have reported the circumstances described above to the Financial Oversight Committee and the Board of Supervisors at earlier audit presentations.

Fiscal Impact

Fiscal Impact (Expenditure)
Potential fiscal impact (see notes in explanation section below)
Total cost of recommended action:		$ 8,500
Amount budgeted for expenditure:		$
Additional expenditure authority needed:		$
One-time commitment	Yes

Source of Funds for this Expenditure

$8,500

Explanation (Expenditure and/or Revenue)

Further explanation as needed:

The additional cost $8,500 will be included in the adopted 2015-16 budget in September.

Attachments
Att. A. MGO Amendment

Form Review

Inbox	Reviewed By	Date
County Counsel	Hope Welton	06/29/2015 09:36 AM
Form Started By: hnewens		Started On: 06/17/2015 02:10 PM
Final Approval Date: 06/29/2015