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CONTRACT 5890 Professional Services Agreement CLOSEDAgreement No. 5890 PROFESSIONAL SERVICES AGREEMENT BETWEEN THE CITY OF EL SEGUNDO AND URBAN FUTURES, INC. ("UFI") This AGREEMENT is made and entered into this 25th day of March, 2020, by and between the CITY OF EL SEGUNDO, a municipal corporation and general law city ("CITY") and URBAN FUTURES, INC., a California Corporation ("CONSULTANT"). The parties agree as follows: 1. CONSIDERATION. A. As partial consideration, CONSULTANT agrees to perform the work listed in the SCOPE OF SERVICES, below; B. As additional consideration, CONSULTANT and CITY agree to abide by the terms and conditions contained in this Agreement, C. As additional consideration, CITY agrees to pay CONSULTANT a sum not to exceed TWENTY FOUR THOUSAND FIVE HUNDRED dollars ($24,500.00) for CONSULTANT's services. CITY may modify this amount as set forth below. Unless otherwise specified by written amendment to this Agreement, CITY will pay this sum as specified in the attached Exhibit "A," which is incorporated by reference. 2. SCOPE OF SERVICES. A. CONSULTANT will perform services for "Phase 1: Baseline Forecast Model for General Fund," as described in CONSULTANT's proposal, attached as Exhibit "A" and incorporated by reference. CONSULTANT will charge on a time and materials basis for developing the baseline forecast model, including any meetings and teleconferences required to gather the data and review/revise the model. B. CONSULTANT will, in a professional manner, furnish all of the labor, technical, administrative, professional and other personnel, all supplies and materials, equipment, printing, vehicles, transportation, office space and facilities, and all tests, testing and analyses, calculation, and all other means whatsoever, except as herein otherwise expressly specified to be furnished by CITY, necessary or proper to perform and complete the work and provide the professional services required of CONSULTANT by this Agreement. 3. PERFORMANCE STANDARDS. While performing this Agreement, CONSULTANT will use the appropriate generally accepted professional standards of practice existing at City of EI Segundo Professional Services (REV 2018.05) Page 1 of 11 Agreement No. 5890 the time of performance utilized by persons engaged in providing similar services. CITY will continuously monitor CONSULTANT's services. CITY will notify CONSULTANT of any deficiencies and CONSULTANT will have fifteen (15) days after such notification to cure any shortcomings to CITY's satisfaction. Costs associated with curing the deficiencies will be borne by CONSULTANT. 4. PAYMENTS. For CITY to pay CONSULTANT as specified by this Agreement, CONSULTANT must submit a detailed invoice to CITY which lists the hours worked and hourly rates for each personnel category and reimbursable costs (all as set forth in Exhibit "A") the tasks performed, the percentage of the task completed during the billing period, the cumulative percentage completed for each task, the total cost of that work during the preceding billing month and a cumulative cash flow curve showing projected and actual expenditures versus time to date. 5. NON -APPROPRIATION OF FUNDS. Payments due and payable to CONSULTANT for current services are within the current budget and within an available, unexhausted and unencumbered appropriation of the CITY. In the event the CITY has not appropriated sufficient funds for payment of CONSULTANT services beyond the current fiscal year, this Agreement will cover only those costs incurred up to the conclusion of the current fiscal year. 6. FAMILIARITY WITH WORK. A. By executing this Agreement, CONSULTANT agrees that it has: Carefully investigated and considered the scope of services to be performed; Carefully considered how the services should be performed; and iii. Understands the facilities, difficulties, and restrictions attending performance of the services under this Agreement. B. If services involve work upon any site, CONSULTANT agrees that CONSULTANT has or will investigate the site and is or will be fully acquainted with the conditions there existing, before commencing the services hereunder. Should CONSULTANT discover any latent or unknown conditions that may materially affect the performance of the services, CONSULTANT will immediately inform CITY of such fact and will not proceed except at CONSULTANT's own risk until written instructions are received from CITY. 7. TERM. The term of this Agreement will be from March 25, 2020, to September 30, 2020. Unless otherwise determined by written amendment between the parties, this Agreement will terminate in the following instances: City of EI Segundo Professional Services (REV 2018.05) Page 2 of 11 Agreement No. 5890 A, Completion of the work specified in Exhibit "A", B. Termination as stated in Section 15. 8, TIME FOR PERFORMANCE, A. CONSULTANT will not perform any work under this Agreement until: CONSULTANT furnishes proof of insurance as required under Section 22 of this Agreement; and ii. CITY gives CONSULTANT a written notice to proceed. B. Should CONSULTANT begin work on any phase in advance of receiving written authorization to proceed, any such professional services are at CONSULTANT's own risk. 9. TIME EXTENSIONS. Should CONSULTANT be delayed by causes beyond CONSULTANT's control, CITY may grant a time extension for the completion of the contracted services. If delay occurs, CONSULTANT must notify the Manager within forty-eight (48) hours, in writing, of the cause and the extent of the delay and how such delay interferes with the Agreement's schedule. The Manager will extend the completion time, when appropriate, for the completion of the contracted services. 10. CONSISTENCY. In interpreting this Agreement and resolving any ambiguities, the main body of this Agreement takes precedence over the attached Exhibits, this Agreement supersedes any conflicting provisions. Any inconsistency between the Exhibits will be resolved in the order in which the Exhibits appear below: A. Exhibit A, Proposal 11. CHANGES. CITY may order changes in the services within the general scope of this Agreement, consisting of additions, deletions, or other revisions, and the contract sum and the contract time will be adjusted accordingly. All such changes must be authorized in writing, executed by CONSULTANT and CITY. The cost or credit to CITY resulting from changes in the services will be determined in accordance with written agreement between the parties. 12. TAXPAYER IDENTIFICATION NUMBER. CONSULTANT will provide CITY with a Taxpayer Identification Number. 13. PERMITS AND LICENSES. CONSULTANT, at its sole expense, will obtain and maintain during the term of this Agreement, all necessary permits, licenses, and certificates that may be required in connection with the performance of services under this Agreement. City of EI Segundo Professional Services (REV 2018.05) Page 3 of 11 Agreement No. 5890 14. WAIVER. CITY's review or acceptance of, or payment for, work product prepared by CONSULTANT under this Agreement will not be construed to operate as a waiver of any rights CITY may have under this Agreement or of any cause of action arising from CONSULTANT's performance. A waiver by CITY of any breach of any term, covenant, or condition contained in this Agreement will not be deemed to be a waiver of any subsequent breach of the same or any other term, covenant, or condition contained in this Agreement, whether of the same or different character. 15. TERMINATION. A. Except as otherwise provided, CITY may terminate this Agreement at any time with or without cause. B. CONSULTANT may terminate this Agreement at any time with CITY's mutual consent. Notice will be in writing at least thirty (30) days before the effective termination date. C, Upon receiving a termination notice, CONSULTANT will immediately cease performance under this Agreement unless otherwise provided in the termination notice. Except as otherwise provided in the termination notice, any additional work performed by CONSULTANT after receiving a termination notice will be performed at CONSULTANT's own cost; CITY will not be obligated to compensate CONSULTANT for such work. D. Should termination occur, all finished or unfinished documents, data, studies, surveys, drawings, maps, reports and other materials prepared by CONSULTANT will, at CITY's option, become CITY's property, and CONSULTANT will receive just and equitable compensation for any work satisfactorily completed up to the effective date of notice of termination, not to exceed the total costs under Section 1(C). E, Should the Agreement be terminated pursuant to this Section, CITY may procure on its own terms services similar to those terminated. F. By executing this document, CONSULTANT waives any and all claims for damages that might otherwise arise from CITY's termination under this Section. 16.OWNERSHIP OF DOCUMENTS. All documents, data, studies, drawings, maps, models, photographs and reports prepared by CONSULTANT under this Agreement are CITY's property. CONSULTANT may retain copies of said documents and materials as desired but will deliver all original materials to CITY upon CITY's written notice. CITY agrees that use of CONSULTANT's completed work product, for purposes other than identified in this Agreement, or use of incomplete work product, is at CITY's own risk. City of EI Segundo Professional Services (REV 2018.05) Page 4 of 11 Agreement No. 5890 17. PUBLICATION OF DOCUMENTS. Except as necessary for performance of service under this Agreement, no copies, sketches, or graphs of materials, including graphic art work, prepared pursuant to this Agreement, will be released by CONSULTANT to any other person or public CITY without CITY's prior written approval. All press releases, including graphic display information to be published in newspapers or magazines, will be approved and distributed solely by CITY, unless otherwise provided by written agreement between the parties. 18. INDEMNIFICATION. A. CONSULTANT agrees to the following: I. Indemnification for Professional Services. CONSULTANT will save harmless and indemnify and at CITY's request reimburse defense costs for CITY and all its officers, volunteers, employees and representatives from and against any and all suits, actions, or claims, of any character whatever, brought for, or on account of, any injuries or damages sustained by any person or property resulting or arising from any negligent or wrongful act, error or omission by CONSULTANT or any of CONSULTANT's officers, agents, employees, or representatives, in the performance of this Agreement, except for such loss or damage arising from CITY's sole negligence or willful misconduct. ii. Indemnification for other Damages. CONSULTANT indemnifies and holds CITY harmless from and against any claim, action, damages, costs (including, without limitation, attorney's fees), injuries, or liability, arising out of this Agreement, or its performance, except for such loss or damage arising from CITY's sole negligence or willful misconduct. Should CITY be named in any suit, or should any claim be brought against it by suit or otherwise, whether the same be groundless or not, arising out of this Agreement, or its performance, CONSULTANT will defend CITY (at CITY's request and with counsel satisfactory to CITY) and will indemnify CITY for any judgment rendered against it or any sums paid out in settlement or otherwise. B. For purposes of this section "CITY" includes CITY's officers, officials, employees, agents, representatives, and certified volunteers. C. It is expressly understood and agreed that the foregoing provisions will survive termination of this Agreement. City of EI Segundo Professional Services (REV 2018.05) Page 5 of 11 Agreement No. 5890 The requirements as to the types and limits of insurance coverage to be maintained by CONSULTANT as required by Section 22, and any approval of said insurance by CITY, are not intended to and will not in any manner limit or qualify the liabilities and obligations otherwise assumed by CONSULTANT pursuant to this Agreement, including, without limitation, to the provisions concerning indemnification. 19.ASSIGNABILITY. This Agreement is for CONSULTANT's professional services. CONSULTANT's attempts to assign the benefits or burdens of this Agreement without CITY's written approval are prohibited and will be null and void. 20. INDEPENDENT CONTRACTOR. CITY and CONSULTANT agree that CONSULTANT will act as an independent contractor and will have control of all work and the manner in which it is performed. CONSULTANT will be free to contract for similar service to be performed for other employers while under contract with CITY. CONSULTANT is not an agent or employee of CITY and is not entitled to participate in any pension plan, insurance, bonus or similar benefits CITY provides for its employees. Any provision in this Agreement that may appear to give CITY the right to direct CONSULTANT as to the details of doing the work or to exercise a measure of control over the work means that CONSULTANT will follow the direction of the CITY as to end results of the work only. 21.AUDIT OF RECORDS. CONSULTANT will maintain full and accurate records with respect to all services and matters covered under this Agreement. CITY will have free access at all reasonable times to such records, and the right to examine and audit the same and to make transcript therefrom, and to inspect all program data, documents, proceedings and activities. CONSULTANT will retain such financial and program service records for at least three (3) years after termination or final payment under this Agreement. 22.INSURANCE, A. Before commencing performance under this Agreement, and at all other times this Agreement is effective, CONSULTANT will procure and maintain the following types of insurance with coverage limits complying, at a minimum, with the limits set forth below: Twe of Insurance Commercial general liability: Professional Liability Business automobile liability Workers compensation City of EI Segundo Professional Services (REV 2018.05) Page 6 of 11 Limits $2,000,000 $1,000,000 $1,000,000 Statutory requirement Agreement No. 5890 B, Commercial general liability insurance will meet or exceed the requirements of the most recent ISO -CGL Form. The amount of insurance set forth above will be a combined single limit per occurrence for bodily injury, personal injury, and property damage for the policy coverage. Liability policies will be endorsed to name CITY, its officials, and employees as "additional insureds" under said insurance coverage and to state that such insurance will be deemed "primary" such that any other insurance that may be carried by CITY will be excess thereto. Such endorsement must be reflected on ISO Form No. CG 20 10 11 85 or 88, or equivalent. Such insurance will be on an "occurrence," not a "claims made," basis and will not be cancelable or subject to reduction except upon thirty (30) days prior written notice to CITY. C. Professional liability coverage will be on an "occurrence basis" if such coverage is available, or on a "claims made" basis if not available. When coverage is provided on a "claims made basis," CONSULTANT will continue to renew the insurance for a period of three (3) years after this Agreement expires or is terminated. Such insurance will have the same coverage and limits as the policy that was in effect during the term of this Agreement and will cover CONSULTANT for all claims made by CITY arising out of any errors or omissions of CONSULTANT, or its officers, employees or agents during the time this Agreement was in effect. D, Automobile coverage will be written on ISO Business Auto Coverage Form CA 00 01 06 92, including symbol 1 (Any Auto). E, CONSULTANT will furnish to CITY duly authenticated Certificates of Insurance evidencing maintenance of the insurance required under this Agreement and such other evidence of insurance or copies of policies as may be reasonably required by CITY from time to time. Insurance must be placed with insurers with a current A.M. Best Company Rating equivalent to at least a Rating of "AMI." F. Should CONSULTANT, for any reason, fail to obtain and maintain the insurance required by this Agreement, CITY may obtain such coverage at CONSULTANT's expense and deduct the cost of such insurance from payments due to CONSULTANT under this Agreement or terminate pursuant to Section 155. 23. USE OF SUBCONTRACTORS. CONSULTANT must obtain CITY's prior written approval to use any consultants while performing any portion of this Agreement. Such approval must approve of the proposed consultant and the terms of compensation. City of EI Segundo Professional Services (REV 2018.05) Page 7 of 11 Agreement No. 5890 24. INCIDENTAL TASKS. CONSULTANT will meet with CITY monthly to provide the status on the project, which will include a schedule update and a short narrative description of progress during the past month for each major task, a description of the work remaining and a description of the work to be done before the next schedule update. 25. NOTICES. All communications to either party by the other party will be deemed made when received by such party at its respective name and address as follows: If to CONSULTANT; Urban Futures, Inc.( UFI ) 17821 E. 17th Street Suite 245 Tustin, CA 92780 Attention: Michael P. Busch Phone: (714) 283-934 Email: Michaelb@urbanfuturesinc.com If to CITY: City of EI Segundo 350 Main Street Finance Department EI Segundo, CA 90245 Attention: Joe Lillio Phone: 310-524-2315 Email: jlillio@elsegundo.org Any such written communications by mail will be conclusively deemed to have been received by the addressee upon deposit thereof in the United States Mail, postage prepaid and properly addressed as noted above. In all other instances, notices will be deemed given at the time of actual delivery. Changes may be made in the names or addresses of persons to whom notices are to be given by giving notice in the manner prescribed in this paragraph. 26. CONFLICT OF INTEREST. CONSULTANT will comply with all conflict of interest laws and regulations including, without limitation, CITY's conflict of interest regulations. 27. SOLICITATION. CONSULTANT maintains and warrants that it has not employed nor retained any company or person, other than CONSULTANT's bona fide employee, to solicit or secure this Agreement. Further, CONSULTANT warrants that it has not paid nor has it agreed to pay any company or person, other than CONSULTANT's bona fide employee, any fee, commission, percentage, brokerage fee, gift or other consideration contingent upon or resulting from the award or making of this Agreement. Should CONSULTANT breach or violate this warranty, CITY may rescind this Agreement without liability. 28. THIRD PARTY BENEFICIARIES. This Agreement and every provision herein is generally for the exclusive benefit of CONSULTANT and CITY and not for the benefit of any other party. There will be no incidental or other beneficiaries of any of CONSULTANT's or CITY's obligations under this Agreement. City of EI Segundo Professional Services (REV 2098.05) Page 8 of 11 Agreement No. 5890 29. INTERPRETATION. This Agreement was drafted in and will be construed in accordance with the laws of the State of California, and exclusive venue for any action involving this agreement will be in Los Angeles County. 30. COMPLIANCE WITH LAW. CONSULTANT agrees to comply with all federal, state, and local laws applicable to this Agreement. 31. ENTIRE AGREEMENT. This Agreement, and its Exhibit(s), sets forth the entire understanding of the parties. There are no other understandings, terms or other agreements expressed or implied, oral or written. This Agreement will bind and inure to the benefit of the parties to this Agreement and any subsequent successors and assigns. 32. RULES OF CONSTRUCTION. Each Party had the opportunity to independently review this Agreement with legal counsel. Accordingly, this Agreement will be construed simply, as a whole, and in accordance with its fair meaning; it will not be interpreted strictly for or against either Party, 33. SEVERABILITY. If any portion of this Agreement is declared by a court of competent jurisdiction to be invalid or unenforceable, then such portion will be deemed modified to the extent necessary in the opinion of the court to render such portion enforceable and, as so modified, such portion and the balance of this Agreement will continue in full force and effect. 34. AUTHORITY/MODIFICATION. The Parties represent and warrant that all necessary action has been taken by the Parties to authorize the undersigned to execute this Agreement and to engage in the actions described herein. This Agreement may be modified by written amendment. 35.ACCEPTANCE OF ELECTRONIC SIGNATURES. The Parties agree that this Agreement, agreements ancillary to this Agreement, and related documents to be entered into in connection with this Agreement will be considered signed when the signature of a party is delivered by electronic (.pdf) or facsimile transmission. Such electronic or facsimile signature will be treated in all respects as having the same effect as an original signature. 36. CAPTIONS. The captions of the paragraphs of this Agreement are for convenience of reference only and will not affect the interpretation of this Agreement. 37. TIME IS OF ESSENCE. Time is of the essence for each and every provision of this Agreement. City of EI Segundo Professional Services (REV 2018.05) Page 9 of 11 Agreement No. 5890 38. FORCE MAJEURE. Should performance of this Agreement be prevented due to fire, flood, explosion, acts of terrorism, war, embargo, government action, civil or military authority, the natural elements, or other similar causes beyond the Parties' reasonable control, then the Agreement will immediately terminate without obligation of either party to the other. 39. STATEMENT OF EXPERIENCE. By executing this Agreement, CONSULTANT represents that it has demonstrated trustworthiness and possesses the quality, fitness and capacity to perform the Agreement in a manner satisfactory to CITY. CONSULTANT represents that its financial resources, surety and insurance experience, service experience, completion ability, personnel, current workload, experience in dealing with private consultants, and experience in dealing with public agencies all suggest that CONSULTANT is capable of performing the proposed contract and has a demonstrated capacity to deal fairly and effectively with and to satisfy a public CITY. [Signatures on next page] City of EI Segundo Professional Services (REV 2018.05) Page 10 of 11 Agreement No. 5890 IN WITNESS WHEREOF the parties hereto have executed this Agreement the day and year first hereinabove written. CIT F EL SEG NDO IqUS o t Mitn ick, City Manager ATTEST; ', Tr c ver, ity Cler APPROVED AS TO FORM Qn � lc--� Mark D. Hensle�j City Attorney for URBAN FUTURES, INC. 1149A�' Michael P. Busch, CEO & President City of EI Segundo Professional Services (REV 2018.05) Page 11 of 11 EXHIBIT A March 20, 2020 Joseph Lillio Director of Finance City of EI Segundo 350 Main Street EI Segundo, CA 90245 Agreement No. 5890 I,, ` , SWAIN CONSULTING RE: Proposal to Develop Baseline Financial Forecast Model for General Fund and Conduct Fisca1360 Assessment Dear Joseph: Pursuant to our meeting and discussions, Urban Futures, Inc. (UFI) and Coxswain Consulting have prepared this proposal to develop a Baseline Financial Forecast Model and conduct a Fisca1360 Assessment for the City of EI Segundo (City). We believe the best approach to developing sound financial policies, strategies and plans begins with a developing a solid long-term financial forecast aligned to strategic framework. These tools and process can significantly help cities achieve both fiscal stability and service sustainability through more informed decision-making. Armed with a robust forecast and strategic framework, leadership (both appointed and elected) can identify critical unmet needs, develop options to close funding gaps and create plans that achieve the City's objectives because they are aligned to a solid and continuously updated financial forecast and strategy. • Phase 1 of our engagement is the development of a baseline financial forecast for the City's General Fund revenues, labor costs and expenses. UFI's baseline forecast model uses a simple and clear income statement format based on the General Fund's current chart of accounts, using the City's existing budgetary revenue and expense categories presented at a major category level. • Phase 2 of our engagement is conducting a Fisca1360 assessment of the City's finances and alignment to a strategic framework. The Fisca1360 is a comprehensive fiscal management tool that assess four key quadrants of the City's fiscal health. The purpose of the Fisca1360 is to chart a course for taking control of the City's financial future and mitigating the City's areas of fiscal vulnerability. Agreement No. 5890 City of EI Segundo Proposal to Develop Baseline Forecast Model & Conduct Fisco1360 Assessment Page 2 Our first task in developing the baseline forecast model is to gather and review a variety of data regarding the General Fund finances, operating budgets, personnel costs and benefit structures (including MOU commitments), current major capital improvement projects and initiatives, and long- term liabilities including pension liabilities and OPEB pay -go costs. UFI will work to aggregate, correlate and reconcile the baseline data to provide consistency and facilitate periodic updating of the baseline data that drives the forecast model. Once the baseline data is assembled and organized, the modeling commences with populating prior fiscal years and the current fiscal year of General Fund revenue, labor cost and expense categories for purposes of historical trend analysis and identifying anomalies or changes in revenue and expense patterns. Changes in financial accounting and reporting in prior years are reconciled to the greatest degree possible to ensure longitudinal consistency in the data. Because salaries and benefits can account for upwards of 75% of the General Fund budget, labor costs are disaggregated and forecasted separately from the City's other expenses, including pension and OPEB liabilities that are driven in part by salary and benefit levels. With the City's historical financial data incorporated in the model, the forecasting focuses on developing a variety of indices and ratios that are selected as the assumptions which drive the revenue, labor and expense projections across the forecast years. These indices and ratios are incorporated as a menu of options, which can be adjusted for each revenue/expense category through an easy-to-use pulldown menu in the model's control panel. 7NTRC Examples of the indices and ratios, and the underlying sources, used in UFI's model include; • Moody's Analytics, U.S. Precis"' Metro forecast data • California Economic Forecast (DOT) County -level Economic Forecast; • Average annual growth rates (AAGR) based on city's historical fiscal data, • Trendline calculations based on city's historical fiscal data; • Customized indices tailored to estimate future expense or revenue categories; • Combined indices with moderate and conservative trends; and • Other applicable city and/or regional economic predictive data. For property tax, sales tax, transient occupancy tax, utility user tax and other major revenue categories, UFI will also consult with and incorporate applicable data from the City's outside tax consultants (HdL, Avenue Insights & Analytics, etc.) :,�t r'i C0 XSWANN .f IWIY gyllMtlll.Ull:9. b IPYnRIXnnxxili W%q�re Ila,!Wb'v0 NIU1.45 S=x..HiGltllioll,7^0',1111 �� ,mII,U� ll'Ilvwww'� Category Assumption (selectable) AAGR Category Assumption(sefe able) MGR Property Taxes V""11, �++u 11'4,14 lri,�ri0l"""nl 3,40% Salaries Comm (baseline annual adj,) I'I dl��i��l' ,V ,,.V�;rfl ��,�illrl',vl'•i",� I "+I' 290% Sales Taxes 'd:,lr l',a. �',°'+pl I'vi ���uiay Y'lul�°fI 341% Health Senellls I',r.i'�Ill, d1,, i��11 m,.i„�i„p,; '1 yl', 111 5.66% Transient Occupancy Tax (TOT) u'. C-Ihni null I'ri In�6l"71'''".,( 3,06% Contract Services °.,"I'l'a, , ,'1 V. Yvi',^I'i all ll l mi l"l",I 423% Commercial Parking Tax la, "',xr1, II'v 111% Operations, Supplies & Equipment fl'.d 4 u110I1,10, I 2-63% Franchise Fees I I. f�11 h�111 ilii V,,, 2,50% Inlerdepart. Charges (IT, Flee4 Ins.) I'I'll„, "II, ,,Vilvq;i f"'lii,i 110,1 3.69% Building, Fire&Develop. Permits „,,.l'.r ��lu1',11,1, hi'"'nid l',li)npmi„ 173% Measure W -%Transfer to CIP Fund 0 -093% Examples of the indices and ratios, and the underlying sources, used in UFI's model include; • Moody's Analytics, U.S. Precis"' Metro forecast data • California Economic Forecast (DOT) County -level Economic Forecast; • Average annual growth rates (AAGR) based on city's historical fiscal data, • Trendline calculations based on city's historical fiscal data; • Customized indices tailored to estimate future expense or revenue categories; • Combined indices with moderate and conservative trends; and • Other applicable city and/or regional economic predictive data. For property tax, sales tax, transient occupancy tax, utility user tax and other major revenue categories, UFI will also consult with and incorporate applicable data from the City's outside tax consultants (HdL, Avenue Insights & Analytics, etc.) :,�t r'i C0 XSWANN .f City of El Segundo Proposal to Develop Baseline Forecast Model & Conduct Fisco136O Assessment Agreement No. 5890 Page 3 The end -product is a customized, Excel -based user-friendly baseline forecast model that can be used by the City to understand its fiscal future and the long-term financial impacts of strategic decisions. Because UFI's baseline forecast model is grounded in the City's budget categories, the outputs of the baseline model focus on cash flows and impacts on reserve levels. The model incorporates the City's reserve designations and other financial policies to understand the City's actual working capital (undesignated reserves) across the forecast years. A.AUNWNb '7bA4, FORECAST FISCALYEARS 0 1 2 3 4 5 fi l 6 9 N1' t"r4riAaxxNY'01Wa. FY 20211 fY 2021 FY 2022 FY 2023 FY 2— FY 2025 FY 2026 1202? FV 2026 FY 2029 FY 2030 INP'WT36A1!Y Propene .— F 33869,133 1 35002493 tl 36404620 q 37b'.6951 b 3905.87 s ,03,7334 f <1709f54 I g3LS0102 Y 44493433 a ,591E 910 f ..;'r l:5 In. R,1. 1—c.—, Sales Taxes 3,000000 18,789800 11'--4697 194_3953 3213946 20 in 50: 335E SBE 308:6564 31]9 rA5 21564,194 3594:55 22316245 375248 23064405 3836006 23639ee9 396;65] 24621073 x0893.'2 2541,707 Y r'>s•x•�11, ,T.�, Calver Teen SA55297 6196132 13,29452 6150317 20625407 6 240 446 21 n4634 6331637 21601152 6424 n0 22 f11— 6511,401 22.Sotl 640 661151, 23450232 —728 23532,93) 68',903 24015011 1%0134 1R,1'�,@. r�, 9ixt�U'0K Fra ..eF... 4400800 4116541 4226635 4330837 4452309 4-1.16 4CA-'7% 4—,%, ,9 'm 50]8734 rOW Bldc FUe60eve Pemurs 8.131818 12363287 1260755? 1'634426 UO 1415 >?251857 13458441 1375271 1386Tf54 WleD 416 1r},O;1,1 PeerruelromOMr A9enc•aa tT05,4re 1,719920 1]33713 1717.1 171056] 1773,1'5 1,785611 17%285 1111,543 Idle E0. N+YJ:1�'U Cnerpesla Sarrrces 8,929.713 9197912 9362365 9573260 9780 BBB 9985389 1D V7092 103%388 1958354 10777385 '3-.%13b Pdmninrai,e CNarpez Flees 1466.124 B�,500 1511 ]]B 6231]0 15%%9 627699 1%0220 632263 1581 6R U'9 16425 E4l?9i 1635 BU Wsm: 1661012 674,3346`4,9% 16481226 1715 OL1 659641 Ir anYv4 'M,i+) hraea Rera6Orha ne+enues 5,091,953 3294731 3315628 3395 fiE7 3441782 3191192 3 538244 3584112 3633,420 3681534 irannaz h -Genera! Fr.ld11%I 1261,591 1_'61551 1261591 1261591 1261591 1261591 1251591 1261591 1261591 1'61691 1�4."!91 MaasureW WTO= 12107,611 13262141 n, 734,101 W225458 197.264 F,25,955 1577619 15-111N5 16775529 1, I11 .M'•:� r3vty TOTAL REVERIES i 1248B143T f 49.342.424 f 134,566,163 t 136,390,507 S 142,272.732 i "6.173.641 f 150,093.516 i 154,1T7.459 f 156,183,43 f 182253.632 ENPIONES 5alnlesa.sCmgernarm f' 53.433.326 1 S416'}, Ti9 tl 5113831/ 1 575,n 147 f 6L 2t 054 1 60454304 1 ,t 2P, 1 L, 55433 1 F_u, 15 f 1,"%902 A d��•, ��:I".•'1;1 HedrN fienelus 7491,970 7565,370 603,123 8,516969 9810"1 5457605 10009618 A.5303a0 11109 i'9 116%33< Odxv EmNrrse Wwlars Cwnprnsarm IEnSNmnal CBs 3.423437 6.022 3496185 6435.116 3,571162 6595994 3,Fd0013 6760134 3,126785 1929,91E 3607527 715,164 3,89021b 7280743 3975117 7462,762 4,05067 7649331 4151,191 4840554 ,owl YP'E6 "•iA PEASUPL 7.005.675 12251827 13776610 5134609 15546 W tfi 764939 17225351 7.693853 13,185775 116859% OPEBIP,1+ .Pr F- d1 l 388L3ST 3279954 3493869 3780976 4022664 9.292,402 4.570366 190919= 5211739 5,521361 T^Y--dNrd C-1 -1-- ".0801081 106N 105 01"2% 066052 S,1]61E9 12A3LM 13,197421 13T03TTi 14223031 14733044 M',,5W Ocerarrg 5s y,ese f4upmen 4.904.13 44V6399 451123] 4.721765 VBSB E9E 49W.881 51+4607 5257,647 598.438 5515603 11661 Y Facdiies,Wlaas and C4wr4 Eroanlal 3,�4At1 3023722 371823 3109149 317170. 384631 3,362865 3273205 3454 Wu 3355580 1p„v!rtl CaprJ M+ Wsdepaunen al[Narves Transrws Ora -Gena. Fud 0001 ?.13”. %3.454 7940138 965156 7 769 362 915746 15151E ,1% 892]810 565.86 6157039 %.156 9086258 96556 946,48' %9.56 9.N4.706 %5£6 1007393/ %5156 10,5154 965155 MeeweW- Enpenaes 6 Tranaas a 7A67.000 1D'45093 IO 65794 0,930241 11360366 1177/611 12175164 12586135 13000636 13421/23 13 654 650 lAfanrrwro-/u-6.v_ Eµwiv,c'1 wuYwr/ 1797AOp1 TOTALS EN9E5 S 119.472.439 f 124.533,125 t Us 8S7.298 i 134.929205 t 139.GIS ,192 t "4291.711 i 146,854,344 f 153.2"SOT f 158,112,Sa0 t 162.736.786 t 167.687.182 Nn Transfers 6 OnPTlrae Adlrasrrneras 14,92110001 - AN CIPFTNTNssts LOSROEFI n f 9392,08121 0 4.Ou'A,'_ U $, v'In— U 5,464.301 U 2,37}pyy0 U !,6814 QPI 4 I,2"9iJ" I I'll 3.v2 9 d0i,'N I': 0 14189,1'36Y W bU;O"3a AM GENIRAL FUNO OALANLE-ENOW FY A 04.545151 i 09.354450 f 94085.36 1 97596,617 S 100.TZGXT f 102.002,087 i 103241,260 t 104,059.212 f 104,130.104 f 103.645,040 f --_- The final component of the baseline forecast model is a standardized control panel and dashboard that facilitate ease-of-use and understanding. UFI's baseline model also includes a "Dashboard" with a standard set of graphical outputs and statistical measurements that help tell the story of the City's current and future fiscal condition in understandable terms to policymakers, stakeholders and the general public. Examples of dashboard outputs and metrics used in prior models are as follows: Net Revenues, Expenses & Fund Balance Annual Operating Surplus/(Deficit) Baseline Forecast Baseline Forecast ------ ''.. ..-.""""" 5143 D3c r„D on r - •. t' Revenues E4pCn5C5 —Fund Balance Ycar End .071 ,7011 T ,o' .7°s "F”, c'1 7077 71., 11 COXSWAIN l CONSULTING N City of EI Segundo Proposal to Develop Baseline Forecast Model & Conduct Fisco136OAssessrnent Agreement No. 5890 Page 4 At the conclusion of our modeling, Coxswain Consulting will use the data to develop a narrative for key decision - makers within the City. The goal of this strategic narrative, will be to provide the City with high-level direction as it relates to executing, evaluating, and, when necessary, changing existing financial policies and procedures. We will then conduct a meeting with the City's finance management team to review the baseline forecast model, to discuss our insights from the forecast outputs, and to determine the next steps towards meeting the City's financial objectives. While the discussion and decisions on next steps will be largely driven by the City's policy context, priorities and available financial data, UFI has additional customized forecast scenarios and financial assessment tools that build upon and integrate into our baseline forecast. Appendix A contains some examples of these custom scenarios and assessments that can enhance the City's insights and understanding of its fiscal future, resilience and sustainability. The addition of these custom forecast scenarios and financial assessment tools would be performed as a separate engagement, with a separate cost estimate and timeline. The Fiscal360 is a comprehensive management tool that assesses four key quadrants of the City's fiscal health. The purpose of the Fiscal360 is to chart a course for taking control of the City's financial future and mitigating the City's areas of vulnerabilities. Operating budgets and financial reports do not identify many important issues that city decision -makers must consider. Here are just of few of critical financial issues these standard reports do not address: • Fiscal impact of deferred maintenance and depreciation on facilities or infrastructure. • The gap between current capital funding levels, the city's long-term capital needs, and the capacity to effectively deploy the capital. • Ongoing reliance on one-time, declining or expiring revenue sources, or over -reliance on economically sensitive or highly -variable revenues. • Vulnerable fiscal interdependencies between the city's general fund and special funds. • The impact potential impact of recessions or economic shocks to the city's finances. Recognizing this critical gap in financial information and knowledge, UFI and Coxswain Consulting developed the Fiscal360 diagnostic tool. The Fiscal360 will assess and measure the City's performance in four key quadrants. Each quadrant is given a respective performance color that is accompanied by pertinent data, supporting information, and recommendations related to the assessment result. Those quadrants identified as GREEN are considered either strengths or low-risk areas for the City. While GREEN quadrants may have recommendations in terms of changes, these would be considered "nice to haves" for improvement as opposed to being required. Those quadrants identified as YELLOW are potential areas of concern that are either easy to mitigate with corrective action or proper adjustments to long- term plans. Those quadrants identified as RED are considered both serious and urgent with adverse impacts in the short- term and/or long-term. By taking this triage -type approach, our assessment allows I COXSWAIN CONSULTING Agreement No. 5890 City of EI Segundo Proposal to Develop Baseline Forecast Model & Conduct Fisco1360 Assessment Page 5 the City to focus energy and resources on the right areas and make the most effective decisions to ensure long-term fiscal health and stability. Strategic Framework: Quadrant 1 of the Fisca1360 evaluates how well the City's long-term vision aligns with its fiscal policies and practices. It also examines the strength and clarity of the City's strategic framework. At the foundation of this strategic analysis are proven and well-established best practices used to guide organizations from potential to high performance. These best practices include a synergistic application of the International City/County Management Association (ICMA), Government Finance Officers Association (GFOA), and Coxswain Consulting's own award-winning performance techniques that are customized to the unique needs and dynamics of the City. Revenues: Quadrant 2 of the Fiscal360 evaluates the City's revenues. Some of the areas examined are the City's revenue diversity and vulnerability, feasibility of growth factors in the tax base, and other common revenue oversights. Expenses: Quadrant 3 of the Flsca1360 evaluates the City's expenses. This examines both controllable and uncontrollable cost such as labor, pension/OPEB liabilities, deferred maintenance to determine potential blind spots or future cost overrun not accounted. Solvency: Quadrant 4 of the Fiscal360 evaluates the City's solvency. This quadrant brings together many of the critical areas that generate fiscal risk. How quickly will an economic downturn impact your City? How healthy are your reserves? Is there an operating deficit? What are the financial dependencies between the General Fund and Special Funds? Solvency provides a clear picture of whether the City can meet its long-term obligations. At the conclusion of the Fisca1360 is a strategic roadmap with a list of priorities based on urgency. We are willing and prepared to refine, modify and tailor our tasks and work product to meet the City's needs and financial parameters. For purposes of generally estimating costs associated with the work described in this proposal, the following are estimates based on work completed in recent similar engagements: 1. Phase 1: Baseline Forecast Model for General Fund. We charge on a time and materials basis for developing the baseline forecast model, including any meetings and teleconferences required to gather the data and review/revise the model. Assuming the City's baseline financial data does not require significant manipulation and reconciliation for purposes of populating the model, we estimate the hourly fees to produce the baseline forecast model will range between $20,000 and $25,000. 2. Phase 2. Fisca1360 Assessment. We charge on a time and materials basis for conducting the Fiscal360 assessment. We anticipate this process will require several in-person meetings and potentially several follow-up teleconferences. In addition, the City may desire to have our team present a summary of Fisca1360 assessment to the City's management team and/or city council. UFI and Coxswain consulting charge on a time and materials basis for developing/making COXSWAIN UH CONSULTING City of EI Segundo Proposal to Develop Baseline Forecast Model & Conduct Fisco1360 Assessment Agreement No. 5890 Page 6 presentations and attending meetings. We estimate the hourly fees for this work will range between $20,000 —$25,000. Due to variables in every engagement and to ensure the City maintains flexibility to tailor the work to fit within the City's time and fiscal constraints, we propose to carry out our work on an actual time and materials basis with the overall costs being governed by the financial limits defined by the City, utilizing the following professional service rate schedule: UFI Professional Staff Hourly Rates Chief Executive Officer $350 Managing Director/ Coxswain Consulting $300 Associate $175 Analyst $125 These rates will remain constant through December 31, 2020 and are subject to change thereafter. Costs for telephone, e-mail and facsimile expenses, postage and incidental photocopying are included within the above noted rate schedule. The rate schedule does not include out-of-pocket and travel expenses that may be incurred during the work. Out-of-pocket expenses include inter -regional travel, project specific services or data from third -party vendors (prior approval required), or extraordinary or specifically requested materials, supplies, printing, or electronic data storage. All out-of-pocket expenses will be charged on an actual cost basis. We are enthusiastic about the opportunity to work with you and the city staff. If you have any questions, please do not hesitate to contact me at 714-923-3541 (work) or 714-316-6150 (mobile), or via email at i ichaelbd urbanfuturesinc.com. Sincerely, Michael P. Busch CEO & President Urban Futures, Inc. COXSWAIN CONSULTING Agreement No. 5890 APPENDIX A Custom Forecast Scenarios & Financial Assessment Tools Once UFI has developed a baseline financial forecast, we are very comfortable and adept at developing customized forecast scenarios and financial assessment tools that build upon and integrate into the baseline forecast. These custom scenarios and assessment tools can enhance the City's fiscal resiliency and sustainability by providing a means for evaluating the financial impact of the City's priorities and risks and developing/assessing strategies to mitigate the financial impacts. Multiple scenarios can be "stacked" to produce alternative forecasts with comparative metrics/outputs. Each custom scenario that is added to the General Fund baseline model can be toggled on -and -off for purposes of evaluating the combined impact of multiple scenarios on the long-term forecast. In addition, the control panel is expanded to ensure ease-of-use in toggling and iterating the variables that drive the scenarios, and graphical outputs are added to the dashboard to help tell the story of the difference between the City's baseline forecast as compared its scenarios forecast. To help a city understand the value of these additional custom scenarios and assessment tools, we use the following process: (1) understand the city's prioritized needs and goals; (2) identify various risks that could significantly affect the city's financial future and potential mitigation strategies; (3) integrate the priorities, risks and mitigation strategies into the city's baseline forecast through additional financial scenarios or assessment tools; and (4) evaluate the overall combined fiscal impacts and re -iterate as needed to achieve objectives. Here is a process model that visualizes the approach: Evaluate combined fiscal impact to City's long-term financial sustainability and fiscal resilience Assess and monetize fiscal impacts of City's needs, goals and risk mitigation strategies COXSWAIN CONSULTING Agreement No. 5890 The following are some examples of the additional financial modeling and strategy services the City may consider: 0 Recession Impact & Potential Net Revenues, Expenses & Fund Balance Response Scenarios. This Baseline Forecastvs. Scenarios Forecast forecasting module correlates the 5,]5,000ODD 6140.000.000 City's historical real revenue data with prior recessionary periods to h estimate the impact (revenue „ 5'55.°`"°°° x--M-"'�"" $]DO WODDO shortfall) caused by a potential future recession. The module r®"" allows the City to assess and 513S aoo oca m® .• , , °® �'• .• evaluate the profile of various ®mw« ", recession scenarios across the s11s°00p00 forecast years (i.e., the length and U}n {y}�1 ,ylU} Y lu} }}F Yy}°}S ole_' 0 10 0101� severity of the recession's fiscal —Revenues - Baseline ••• Revenues -Scenarios ­­, Expenses -Baseline • • •Expenses -Scenarios impact compared to the baseline —Fund Balance - Baseline °•• Fund Balance - Scenarios forecast), including post -recession revenue recovery periods. In addition, UFI can work with the City to model potential financial response scenarios to the recession based on the City's priorities, needs and policies. • Labor Costing Module & Projections. This module integrates the City's detailed labor costing data (breakdown of total compensation and benefits by position/bargaining group/PERS classification) into the baseline forecast model in -lieu of using budget categories for salaries and benefits. The module provides the City a more granular understanding, analysis and control of its labor costs in the forecast, which often account for upwards of 75% of general fund expenses. More importantly, the module provides the City with the capacity to iterate and project the fiscal impact of potential adjustments to salaries and benefits for use in future labor negotiations with bargaining groups or as a potential recession response scenario. • Pension/OPEB Modeling and UAL Amortisation Payment Schedules Strategies. UFI is the leader in 91°,°44,ADD . ., FlM1u,l999,, S67 providing ension OPEB advisory serve Like our long-term YU AL DAymmts Inv financial forecasting models, we `"" $20,OOO,OW �4"P �, develop customized pension r models for each client. We 5 �� develop an amortization model for each of the City's amortization bases that comprise the unfunded accrued liability (UAL). The model provides UFI the ability to IwMI:_ evaluate the financial impact of 5° 20L9202020212021102i2024IOU 202620D20M 20192030201!2032OMZDN 20M 211M 203120M20"2040200120A220320V204920A62UC] 2096 different pension management and financing strategies. For the City's OPEB liability, UFI incorporates the projected "pay -go" retiree medical premiums into our financial retirement costs projections and works with the C, XS,WAIN CONSULTING Agreement No. 5890 City to identify potential OPEB funding strategies. These financial strategies for pension and OPEB can be integrated into the forecast model to provide the City a comprehensive perspective on how its addressing unfunded retirement liabilities. • Custom Revenue or Expense Scenarios. UFI is also very experienced in developing customized revenue and expense scenarios that integrate into the forecast. Examples of revenue scenarios include incorporating financial projections for expected revenues from sources such as new/expanded/extended tax measures, and revenue impact analysis from significant new community development projects currently in the city's planning pipeline. On the expense side, example scenarios include incorporating the fiscal impact of strategies to mitigate pension or OPEB liabilities, potential financing structures for capital needs, or proposed municipal service level improvements or changes to service delivery models. COXSWAIN I Vell I Iflu- WF-, I CONSULTING .r ill 11 111 1 I'd • duJ