Agenda

Return

C. 55

To:	Board of Supervisors
From:	David Twa, County Administrator
Date:	May 8, 2018

Contra

Costa

County

Subject:

Authorization to Contract with Macias Gini & O'Connell, LLP for Professional Auditing Services for the Countywide Single Audit

APPROVE	OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR	RECOMMENDATION OF BOARD COMMITTEE

Action of Board On: 05/08/2018

APPROVED AS RECOMMENDED

OTHER

Clerks Notes:

VOTE OF SUPERVISORS

AYE:

John Gioia, District I Supervisor
Candace Andersen, District II Supervisor
Diane Burgis, District III Supervisor
Karen Mitchoff, District IV Supervisor
Federal D. Glover, District V Supervisor

Contact:

Timothy Ewell, (925) 335-1036

I hereby certify that this is a true and correct copy of an action taken and entered on the minutes of the Board of Supervisors on the date shown.
ATTESTED: May 8, 2018
David Twa,

BY:	, Deputy

RECOMMENDATION(S):

APPROVE and AUTHORIZE the County Administrator, or designee, to execute a contract with Macias Gini & O’Connell, LLP, in the amount of $1,141,617 for professional auditing services related to conducting financial compliance audits, expressing an opinion on the fair presentation of the County's basic financial statements contained in the Comprehensive Annual Financial Report in conformity with accounting principles generally accepted in the United States of America, and federal financial assistance program audits for the period of May 14, 2018 to May 31, 2021.

FISCAL IMPACT:

General Fund allocation for the mandated audits is included in the Board of Supervisors – Administration budget. 100% County General Fund.

BACKGROUND:

The California Government Code requires the Board of Supervisors to examine and audit the accounts of all offices having the care, management, collection or disbursement of money belonging to the County or money received or disbursed by them under the authority of the law. In addition, an audit of the County’s Federal Financial Assistance Programs is required under the current Single Audit Act.

On March 5, 2018, the County issued a Request for Proposals (RFP) for Professional Auditing Services. Two firms submitted proposals. After a panel review and interviews, Macias Gini & O'Connell, LLP (MGO) was selected to serve the County for the next three years with the option of renewing for an additional two years.

CONSEQUENCE OF NEGATIVE ACTION:

The County will be unable to comply with the California Government Code and the Single Audit Act.