Agenda

Return

C. 55

To:	Board of Supervisors
From:	Robert Campbell, Auditor-Controller
Date:	May 21, 2019

Contra

Costa

County

Subject:

Contract Amendment/Extension for Audit Services-Grants and Other Miscellaneous Projects

APPROVE	OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR	RECOMMENDATION OF BOARD COMMITTEE

Action of Board On: 05/21/2019

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:

Joanne Bohren, 925-335-8610

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 21, 2019
David Twa,

BY:	, Deputy

RECOMMENDATION(S):

APPROVE and AUTHORIZE the County Auditor-Controller, or designee, to execute a contract amendment with Cropper Rowe, LLP, to increase the payment limit by $150,000 to a new payment limit of $300,000 and extend the termination date from June 30, 2019, to a new termination date of June 30, 2021, to perform annual audits of certain grants, including the County Metropolitan Transportation Fund, certain Transportation and Development Act projects, and other miscellaneous projects as identified and directed by the Auditor-Controller.

FISCAL IMPACT:

Initially, the contract payments are funded 100% by the General Fund and then, generally, the audit fees are reimbursed by the grant or program.

BACKGROUND:

Certain grants and other funds and projects require independent certified annual financial audits. The number and type of grants and projects varies year to year and are difficult to anticipate. Although the fee for most grant audits and the Metropolitan Transportation Fund can be agreed to in advance, certain audit projects have unique circumstances and the fee cannot reasonably be negotiated until those circumstances are known.

The Human Trafficking grant awarded by the Office of Emergency Services was audited as of September 30, 2018. The grant expired on December 31, 2018, and is required to have the additional three (3) months of activity audited. There are no funds left on the current contract to pay for the additional audit.

The Office of the Auditor-Controller received one response from the previous Request for Proposal for the required certified audits and written reports. Due to the limited amount of proposals received, the Office of the Auditor-Controller is requesting to extend the current contract for fiscal years 2019-2020 and 2020-2021 with the current contractor, Cropper Rowe, LLP.

CONSEQUENCE OF NEGATIVE ACTION:

If the audits are not performed, the County could suffer a fiscal impact including repayment of grant funds and additional penalties.