HomeMy WebLinkAboutC-1140 - Auditing servicesDATE September 4, 1968
TO: FINANCE DIRECTOR
FROM: City Clerk
SUBJECT: Contract No. � 0
Description of Contract itina seryioea 1968 -69
Authorized by Resolution No. 6863 , adopted on August 26, 1968
Effective date of .Contract 7 -1 -68
Contract with Sbotsenberg, Binder 6 Co.
Address 3471 Via Lido, Suite 202
Nalpurt Bmch, Califomia 92660
Pmount of Contract $4,500
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AGREEMENT FOR, IND NDENT AUDIT .
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THIS AG.$EEMENT.is made and entered into this //day
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of /iuG6sT ,, 1968, by and between the CITY OF NEWPORT
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BEACH, a municipal corporation, hereinafter referred to as "City'!,
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and STOTSENBE$G;:,$INDER A CO', a' partnership, hereinafter referred
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to as "Auditor`f,
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In consideration of the premises and the agreements,
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covenants and conditions hereinafter contained and to be kept and
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performed by the. respectiy parties hereto, it is agreed as
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follows:
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1. -I`ie Auditor hereby agrees, at such time or times as
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he shall determine, to make an audit.and examination of, -,Oe books,
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records, inventories and reports of all officers and employees of.
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the City who receive, handle or.di,sburse public funds for.the .
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fiscal year beginning concurrently with the date of this.contract,
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in accordance wjth $ection-i1117 of =•the City Charter, in order to
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express an opinion upon thfll ancial statftents.:of the -City: The
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audit.shall embrace 4ll funiie`of the City, -including the 1911 Act'
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improvement Bond-Fundi. Tfi� ar�dix`'$hall.be conducted . in accord-
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ance with generally accepted auditing standards and•shall..include
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such tests of the accounting records and suck other auditing..
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procedures applicable in the circumstances as to enable the Audito
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to express an opinion upon the financial statements of the City.
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If circumstances are encountered which, in the Judgment of the
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Auditor, prevent the expression :of.an unqualified opinion upon the
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financial statements taken as a whole, such.opinion shall be
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qualified or omitted but the Auditor's report shall, contain a
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statement of the reasons for the qualification.or omission.. To
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.;' ;the extent applicable, the audit .shall include the audit prov-
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:oedures. recommended in the booklet entitled "Check List..For the
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Audit of the Financial. Records: of a.., California :City'!.w4ich. was .
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published in March, 1956, by the League of California Cities and
the California Society of Certified Public Accountants.
2. The Auditor agrees to render a report on his audit
of the City for the fiscal year to which this contract applies,
accompanied by condensed financial statements, and also to present
a short -form report to accompany the complete financial statements
submitted by the Finance Director. These reports will include an
unqualified or qualified opinion or a disclaimer of opinion on the
financial statements, according to the circumstances encountered,
as described in paragraph 1. Said report shall be submitted to the
City Council with a copy for each member and one for the City
Manager, Finance Director, and City Attorney, and three additional
copies to be placed on file in the office of the City Clerk for
public inspection. In addition to the final report, the Auditor
shall advise the Council not later than November 15 and a second
time not later than May 13 of the fiscal year as to the conditions
found to exist. These interim reports shall consist of a short
discussion of the performance of the accounting procedures and any
other matters the Auditor believes should be called to the
attention of the Council.
3. Compensation shall be paid to the Auditor for this
audit engagement in the total amount of $4,500.00, payable 25% on
January 1, 25% on May 1, and 50% upon delivery of the Auditor's
report following the close of the fiscal year.
4. The audit and examination specified herein and the
fee stipulated contemplate that conditions satisfactory to the
normal progress and completion of said audit and examination will
be encountered. In the event that actual conditions met are not
compatible with the usual and expected progress of the work and if,
in order to discharge its contractual obligation hereunder, in the
opinion of the Auditor it would be necessary to do additional work
or to expend unreasonable amounts of time not contemplated by this
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beyond the ability of any one jurisdiction to control.
6. It shall be the duty of the Chief Lifeguard of CITY to
immediately notify the Harbor District in the event of sea rescue or
aircraft emergencies whereby other City, District, or State rescue
units may be alerted and coordinated for standby or assistance.
7. The control and supervision of all lifeguards and other
rescue personnel of the CITY who shall be so called to duty at any such
emergency, shall be in the lifeguard or other public officer or
employee in charge of the area where such emergency occurs.
8. All personnel of the CITY while on emergency duty hereunder,
and while going to and returning from the scene of such emergency, shall
be deemed to remain the employee of the CITY, and any State personnel'
furnished for an emergency on any beach at which the CITY furnishes
lifeguard service hereunder shall likewise be deemed to remain a State
employee.
9. If, within the CITY'S qualified personnel, there are life-
guards trained to use, and equipped with, Self- Contained Underwater
Breathing Apparatus (SCUBA), such personnel shall be made available to
serve to the extent reasonably permitted by their capabilities, training,
experience and equipment as determined by the Chief Lifeguard of CITY
in an Orange County underwater rescue team coordinated and called into
duty by the Director of Harbors and Beaches.
IN WITNESS WHEREOF, COUNTY has caused this Agreement to be
executed by the Chairman of its Board of Supervisors, and attested by
its Clerk, and CITY has caused this Agreement to be executed by its
Mayor, and attested by its Clerk, all thereunto duly authorized on
the dates set forth opposite their respective signatures.
DATE: / 1967. CITY OF _ NEWFORT BEACH
ATTEST: By
Mayor
City ,
APPROVED 4S TO FORM
Dated:' 4G
CITY A ORNEY
By
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APP -40VED AS 0 FORM:
Tully ._. e r
City torn
E1TY,QF NEWPO BEACH
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ell a
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A as of ri_ a
TAt Lacuna AM
j"MRIMMIMM '_ &IN= & Go. YOR
AUDITIM
WHUMAS , there. been pres"ted.ty tree "city Counc32
Of the City of Nwvfort Teach a certain egreeme t between the City J
Of ft"Ort Beach and 4j6S44WKfti $inder.4, Ge. for &W.Itiao 1
Services for the fis"P*sim tegivotmg July 1, 19660- mad
Wan"I the City #jlpail has 00"ider" .tie terms and
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ceadilWene of said agreement found eaiA terms and c anditione:
to be reasonable send egsi table j
XWt MAXWOUp I= IT FAMMM that the Mayor ad the .
City Cleric beg end they ifs hanby autborised #=4 directed to
execute *#A4 agreement an bed of the City of Newport Bell b.
AaOPM this. of �yj._.. iii.
A'TTUM
dd �
r City Cl#rk
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TO: Finance Director
FROM: City Clerk
SUBJECT: Contract
Contract No. 1140
0
Date 0GtQ Xw 13,3967
Authorized by Resolution No. 6655 adopted on 10 -9..67
Date Mayor and City Clerk executed Contract potcbep 3,1, 1967
Effective date of Contract O,tate,1_Ig67
Contract with Stoteenberg, Binder 6 CmVm y
Address 3471 Via Lido - Suite 202
Newport Beach
Brief description of Contract Agra mmt far Auditing Services for City
Amount of Contract 600.09
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ATf :
City Clerk
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In consideration of the premises and.the agreements
covenants and conditions hereinafter contained and to be kept and
performed by the respective parttew1h@reto,.it-.is agreed as
follows:
1. The Auditor hereby agreees, at such time or times as
he shall determine, to make an audit and ezgOinqation of the books,
records, inventories and reports of all officers.and employees of
the City who.receive, handle or disburse.public funds for the fis-
cal year beginning concurrently with the date of-this contract
in
accordance with Section 11l7 of the -City Charter..'.in order to
express ,an opinion upon the fina;tcial statements of the City.* The
audit shall embrace All funds of the qit;yj'!'including the 1911 Aqt.
Improvement Bond Funds. The audit shall.be-conducted in accord-
ance with generally accepted auditing standards and shall include
tests of the accounting rer
such ords and such' otho r auditing pro-
cedures applicable in the circumstance s`as to enable the.Auditor
to express an opinion upon the. financial statements of the City.
If circumstances are encountered which, in-the Judgment. of the
Auditor, prevent the expression of-an.unqu#1 i field opinion upon the
financial statements taken as a whole,.such opinion shall be
qualified or omitted but the Auditorls report shall cont ain a
statement of the reasons for the qualification or omissio n To
the extent applicable, the audit shall inql de
the audit pve--.
cedures recommended in the booklet entitled '!Check List For'the
Audit of the Financial R!pcqrds_, of a�..CAlifornig City" which was.
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l published in March, 1956, by the League of California Cities and
21 the California Society of Certified Public Accountants.
31 2. The Auditor agrees to render a report on his audit
4 of the City for the fiscal year to which this contract applies,
51 accompanied by condensed financial statements, and also to present
6 a short -form report to accompany the complete financial statements
7 submitted by the Finance Director. These reports will include an
8 unqualified or qualified opinion or a disclaimer of opinion on the
9 financial statements, according to the circumstances encountered,
10 as described in paragraph 1. Said report shall be submitted to the
11 City Council with a copy for each member and one for the City
22 Manager, Finance Director, and City Attorney, and three additional
13 copies to be placed on file in the office of the City Clerk for
14 public inspection. In addition to the final report, the Auditor
15 shall advise the Council not later than November 15 and a second
16 time not later than May 13 of the fiscal year as to the conditions
17 found to exist. These interim reports shall consist of a short
18 discussion of the performance of the accounting procedures and any
19i other matters the Auditor believes should be called to the atten-
20 tion of the Council.
21i 3. Compensation shall be paid to the Auditor for this
221 audit engagement in the total amount of $4,500.00, payable 25% on
23: January 1, 25% on May 1, and 50% upon delivery of the Agditor's
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24 report following the close of the fiscal. year.
26I 4. The audit and examination specified herein and the
26 fee stipulated contemplate that conditions satisfactory to the
27 normal progress and completion of said audit and examination will
28 be encountered. In the event that actual conditions met are not
29 compatible with.the usual and expected progress of the work and if,
30 in order to discharge its contractual obligation hereunder, in the
31 opinion of the Auditor.it would be necessary to do additional work
32I or to expend unreasonable amounts of time not contemplated by this
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contract because of (a) :- imcompleteness of.records, (b) abnormal
errors, (c).misappropriatioq Q,f funds, lack of cooperation
from City employees, or (e) :'any other justifiable reasons, Auditor
upon reasonable demonstration of the existgnce_of such conditions,
shall be entitled to apply to the. City Council for supplgmental, .
compensation at the rates specified in paragraph 6 hereof.
5. The audit and gxamination;specfied . in paragraph _l%
hereof is to be. based upon tests and samples of the accounting
records and transactions sufficient to satisfy the Auditor of the.
fairness of presentation•pf: the £inancial.eoudition and operating
results of the City and is not to comprise a detailed.examination
of.all transactions. It is understood that,,'owing to the .test
character of the examination, reliance must be plgced.on the ade
quacy of the systems. of internal check and control as the principal
safeguard against defalcation and other irregularities of the same
general nature, and, although Auditor will attempt . to detect any
defalcations or similar irregularities, Auditor does not assume
the responsibility for doing so..
6.. It is contemplated that the'Auditor may be requested
to perform services additional to the usual audit work, such.as
advising upon changes in the accounting methods or .the personnel,
assisting in accomplishing changes in the recording or reporting,
investigating the compliance of lessees with the terms of City,
leases, making special ex$winations'or: audits at.the request of
the City Council at times he would not otherwise be conducting the
audit or of officers, employees or departments who do not receive,
handle or disburse public funds and other similar services. In
such circumstances the City Council or City Manager may authorize
the Auditor to perform quch work or render services in addition to
those which are usual and customary in,making an audit and examine-
tion of the aeco} nts;.and'recoirds of the City, and °the Auditor shall
receive payment.at,the fol owing. Fate.$: per hour•for respective
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grades of .sta sera 4wd partners such work
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or services:
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Partners.. ....... .._,,....,,.;;.$20.00
per hour..
Other supervisors ...... ............. :15.00.,per
hour
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i8enior auditors:................'... 13.50
Assistant auditors..... ... 10.50
per hour.
per hour
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Typiats.and'.elerical aepistants... 5.00
per'hour
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IN WITNESS.WHEREOFS -the`parties h @retRo.Have exacuted:
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this agreement as`of the date. first aboge:riea.
APPROVED 4S TO FORK: CITIi 0
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City Atto rbgvy
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If,city"
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"Qtiditar''
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Mil
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