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CONTRACT 3866 Professional Services Agreement CLOSEDa Wff1 "-*&Vj ' .1973mlm BETWEEN THE CITY OF EL SEGUNDO AND MAYEIZ, HOFFMAN, MCCANN, PC This AGREEMENT is entered into this lst day • November, 2008 by and between the CITY OF EL SEGUNDO, a municipal corporation and general law city ("CITY") and MAYER H•FFMAN MCCANN PC, a Missouri corporation ("CONSULTANT"). 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; A. CONSULTANT will perform services listed in the attached Exhibit "A," which incorporated by reference. I 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 to perform and complete the work and provide the professional services required of CONSULTANT by this Agreement. I IQ I I I [WA Wo M lei I I 38 66 hourly rates for each personnel category and reimbursable costs (all as set forth in Exhibit "B") 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 • 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. 411 1 � I 11-, A. CITY's city manager ("Manager") may determine, at the Manager's sole discretion, that CONSULTANT must perform additional work ("Additional Work") to complete the Scope of Work. If Additional Work is needed, the Manager will give written authorization to CONSULTANT to perform such Additional Work. I. If CONSULTANT believes Additional Work is needed to complete the Scope • Work, CONSULTANT will provide the Manager with written notification that contains a specific description of the proposed Additional Work, reasons for such Additional Work, and a detailed proposal regarding cost. Payments over $25,000 for Additional Work must be approved by CITY's city council. All Additional Work will be subject to all other terms and provisions this Agreement. I executing this Agreement, CONSULTANT agrees that it ha3 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. services involve work upon any site, CONSULTANT aggrees th CONSULTANT has • will investigate the site and is or will be fully acquaint with the conditions there existing, before commencing the services hereund Shoul CONSULTANT discover any latent • unknown conditions that m.] d materially affect the performance • the services, CONSULTANT w" N 38 6 6 immediately inform CITY of such fact and will not proceed except CONSULTANT's own risk until written instructions are received from CITY. i 8. TERM. The initial term of this Agreement begins on November Ist, 2008 and ends November 1, 2011. The Manager is authorized to execute subsequent extensions of this Agreement, Manager's sole discretion, for an additional two (2) years not to exceed $25,000 for each subsequent year the Agreement is extended. Unless otherwise determined by written amendment between the parties, this Agreement will terminate in the following instances: I I - 4 1 - a # A. CONSULTANT will not perform any work under this Agreement until- CONSULTANT furnishes proof of insurance as required under Section 23 of this Agreement; and ii. CITY gives CONSULTANT a written notice to proceed. F11P.I. Should CONSULTANT begin work • any phase in advance of receiving written authorization to proceed, any such professional services are at CONSULTANT's own risk. 11. 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: Scope • Work; and B. Exhibit B: Cost & Fee Schedule. C. The Request for Proposals, dated August, 2008 ("RFP"), may be used to interpret any provision • Exhibit A to the extent there are any ambiguities and, for that limited purpose, the RFP is incorporated by this reference. 12. 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 -3-- 38 66 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. 13. TAXPAYER IDENTIFICATION NUMBER. CONSULTANT will provide CITY with a Taxpayer Identification Number. 14. 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 rnay be required in connection with the performance • its' services under this Agreement. A. Except as otherwise provided, CITY may terminate this Agreement at any time with or without cause. V1. CONSULTANT may terminate this Agreement at any time with CITY's mutum consent. Notice will be in writing at least ninety (90) days before the effective termination date. E. Should the Agreement be terminated pursuant to this Section, CITY may procui. 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 Sectio-c. 13 38 6 6 CONSULTANT agrees to the following: B. For purposes of this section "CITY" includes CITY's officers, official employees, agents, representatives, and certified volunteers. I C. It is expressly understood and agreed that the foregoing provisions will survi M termination • this Agreement. I M 20. 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. 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: MME I= B. Commercial general liability insurance will meet or exceed the requirements of W 38 6 D. Automobile coverage will be written on ISO Business Auto Coverage Form CA 11 0106 • T • l I (Any Auto). CONSULTANT E. • 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 - to time. Insurance must be placed with insurers with a current A.M. Best Company Rating equivalent to at least a Rating of "A:Vll." 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 Agreement or - - pursuant to Section 16. 4 OF ! •• prior approval to use any consultants while performing any portion of this Agreemeni. Such approval must approve of the proposed consultant and the terms of compensation. 25. INCIDENTAL TASKS. CONSULTANT will meet with CITY monthly to provide t status on the project, which will include a schedule update and a short narrative description progress during the past month for each major task, a description of the work remaining and description of the work to be done before the next schedule update. 11 26. 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: 7- 2301 Dugont Dnve- Suite 200 Irvine, CA92612 Attention: Marcus D. Davis 3 8 6 6 NMEMN=11 El Segundo, CA Attention: ; Deborah Cullen; Rolf SOulei6er I.YM—Wornw- - - - -- j.71Ur!,MZ=T to nave Men receivea 6y 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. 29. 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 other party. There will be no incidental or other beneficiaries of any of CONSULTANT's or CITY's obligations under this Agreement. cl) 30. INTERPRETATION. This Agreement was drafted in, and will be construed in accordanoi with the laws of the State of California, and exclusive venue for any action involving this 2-greement will be in Los Angeles County. 3 1. COMPLIANCE WITH LAW. CONSULTANT agrees to comply with all federal, state, and local laws applicable to this Agreement. 32. ENTIRE AGREEMENT. This Agreement, and its Attachments, sets forth the entire understanding of the parties. There are no other understandings, terms or other agreements expressed or implied, oral or written. There are two (2) Exhibits to this Agreement. This Agreement will bind and inure to the benefit of the parties to this Agreement and any subsequent successors and assigns. 33. 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 fi,-ir�uea-ti-r - * . 4 1 . N -3866 34. 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. 35. AUTHORITY[MODIFICATION. The Parties represent and warrant that all necessary ,2ction has been taken by the Parties to authorize the undersigned to execute this Agreement and to zngage in the actions described herein. This Agreement may be modified by written amendment. CITY's executive manager, or designee, may execute any such amendment on behalf of CITY. 36. ACCEPTANCE OF FACSIMILE 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 facsimile transmission. Such facsimile signature will be treated in all respects as having the same effect as an original signature. 37. CAPTIONS. The captions of the paragraphs of this Agreement are for convenience of reference only and will not affect the interpretation of this Agreement. 38. TIME IS OF ESSENCE. Time is of the essence for each and every provision of this Agreement. 39. FORCE MAJEURE. Should performance of this Agreement be prevented due to fire, flool 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. W 38 66 - $ 0 IN WITNESS WHEREOF the parties hereto have executed this contract the day and year first hereinabove written. Cindy Mort n, City Clerk U= -10- Marcus D. Davis Shareholder CilTy OF EL SEGUNDO, RFP for Professional Auditing Services #08 -16 B. Term of Engagement It is the intent of the City to contract for the services presented herein for a term of three (3) years. The City of El Segundo reserves the right to extend the term of this contract for two (2) additional one -year terms subject to the satisfactory negotiation of terms, including a price acceptable to both the City and the selected firm. The proposal package shall present all inclusive audit fees for each year of the contract term. II. Nature of Services Required A. General The City of El Segundo is soliciting the services of qualified firms of certified public accountants to audit its financial staterents for the three fiscal years ending September 30, 2004, and 2010. with the option of auditing its financial statements for each of the two (2) subsequent fiscal years`. 'These audits are to be performed in accordance with the provisions contained in this request for proposals. B. Scope of Work to be Performed The City of El Segundo desires the auditors to express an opinion on the fair presentation of the City's general propose financial statements in conformity with generally accepted accounting principles. The City of El Segundo also desires the auditors to express an opinion on the fair presentation of the City's combining and individual fund and individual account group financial statements and supplemental schedules in conformity with generally accepted accounting principles. The auditors are not required to audit the supporting schedules contained in the comprehensive annual financial report. However, the auditors must provide an "in- relation -to" report on the supporting schedules based on the auditing procedures applied during the audit of the general purpose financial statements and schedules. The auditors are not required to audit the statistical section of the report. The auditor is also required to audit the schedule of expenditures of federal financial assistance. This information should be subject to the auditing procedures applied in the audit of the basic financial statements and in accordance with Governmental Auditing Standards, the federal Single Audit Act and (OMB) Circular A -133. The auditor is to provide an opinion of the fair presentation of this schedule in relation to the basic financial statements taken as a whole. C. Auditing Standards to be Followed To meet the requirements of this request for proposals, the audit shall be performed in accordance with generally accepted auditing standards as set forth by the American institute of Certified Public Accountants; the standards for financial audits set forth in the U.S. General Accounting Office's QovLrmot ids• the provisions of the federal Single Audit Act of 1984 as amended; and the provisions of the U.S. Office of Management and Budget (OMB) Circular A -133, Audits of States al GovernmgnM and Ilion- Profit Qrgar:L Zadons. 38 6, CITY OF EL SEGUNDO, RFP for Professional Auditing Services #08-16 D. Reports to be Issued Following the completion of the audit of the fiscal year's financial statements, the audit firm shalt issue the following reports: 1. The City's Comprehensive Annual Financial Report (CAFR) prepared in full compliance with GASB 34. The audit firm will render their auditor's report on the basic financial statements which will include the Government -Wide Financial Statements and the Fund Financial Statements. 2. A separate Single Audit Report on grant activities, internal controls over financial repotting and compliance performed in accordance with the U.S. Office of Management and Budget (OMB) Circular A -133, Audits of States. Luca! Qovernnunts. and Non - Pruitt Orggnizatrons. The report will include the appropriate schedule of expenditures of federal awards, footnotes, findings and questioned costs, including reportable conditions and material weaknesses, and follow up on prior audit Findings where required. 3. A separate management letter (SAS 112) that include disclosures of material and non- material weaknesses in internal controls, disclosures of violations of finance- related legal and contractual provisions, and auditors recommendations for financial and program management improvements. City staff comments addressing any issues disclosed, such as a material weakness, will be incorporated in the report. 4. A separate management letter (SAS 114) that includes an overview on the scope of the audit and the firms' responsibility under U.S. GARS; any misstatements, audit adjustments or significant audit findings; and any difficulties encountered during the audit including disagreements with management. 5. A separate report on the City's calculation of the Gann Limit. 6. The Annual State Controller's Report for the City of El Segundo. E. Special Considerations L The City of El Segundo will continue to send its CAFR to the Government Finance Officers Association of the United States and Canada for review in its Certificate of Achievement for Excellence in Financial Reporting program, and to the California Society of Municipal Finance Officers for review in its Award for Outstanding Financial Reporting program. The auditors will be required to provide special assistance to the City of El Segundo to meet the requirements of those prograrns. 2. The City of El Segundo desires an additional 50 hours of executive time for research and assistance concerning accounting and other technical matters each year. These hours are above and beyond the professional time associated with the audit. F. Working Papers Retention and Access to Working Papers All working papers and reports must be retained, at the auditors' expense, for a minimum of five (5) years, unless the firm is notified in writing by the City of El Segundo of the need to extend the retention period. The auditors will be required to make available all original R r. CITY OF EL SEGUNDO, RFP for Professional Auditing Services #48-16 working papers for examination, upon request, to the City of El Segundo or any federal and state agencies designated by the City. In addition, the firm shall respond to the reasonable inquiries of successor auditors and allow successor auditors to review working papers relating to matters of continuing accounting significance. G. Irregularities and Illegal Acts Auditors shall be required to make an immediate, written report of all irregularities and illegal acts or indications of illegal acts of which they become aware to the following parties: Director of Finance; City Manager; and the City Attorney. IIL Description of the Govemment A. Name and Telephone Number of Contact Person/Organizational Chart The auditors' principal contact with the City of El Segundo will be the Director of Finance, Deborah Cullen, or a designated representative. who will coordinate the assistance to be provided by the City of El Segundo to the auditors. The City El Segundo Finance Departa nt is located at 350 Main Street, El Segundo, California. Ms. Cullen can be reached at (310) 524- 2315. B. Background Information ' g The City of El Segundo is located 14 miles southwest of Downtown Los Angeles, adjacent to the Los Angeles International Airport. The City was incorporated January 18, 1917, as a general law city, with the Standard Oil Company of California refinery as the major industrial taxpayer and employer. The substantial petroleum base of the local economy remains evident, although the defense industry emerged as a major segment during World War 11. Aerospace experienced rapid growth during the early 1980's and accounted for a significant share of El Segundo's industrial growth during those years. The available commercial/industrial space is now attracting new business- to-business retail and services segments and is providing new opportunities to diversify and enhance the revenue sources of the city. With a daytime population estimated at 70,000 persons, El Segundo is an employment center of regional and statewide significance. Many geographic and regional aspects contribute to the City's appeal to the business community. The City borders the Century Freeway (105) on the north and the San Diego Freeway (405) on the east, both of which provide linkages to the other major freeways traveling north, south and east. Additionally, the city is adjacent to the Los Angeles International Airport and is within 15 miles of the Port of Los Angeles. The City operates many community facilities including one Police Station, one Public Safety Communications Center, and two Fire Stations. In addition, the City provides the following facilities: one main library; the Joslyn Senior Center; the Teen Center, the Lakes at El Segundo golf course; and fourteen parks, including Recreation Park, the largest in the City, which houses the George E. Gordon Clubhouse, Teen Center, and Joslyn Center where the majority of recreation classes and activities are held. Proposal to Provide � r ► i COST OF SERVICES Module of Professional Fees and Excienses — September 30, 2008 Total all - inclusive maximum price – September 30, 2008 $ Schedule of Professional Fees and Expenses — September 30, 2008 Standard Quoted Hours Hourly Rates Hourly Rates Total Shareholders 40 $250 $165 $ 6,600 Managers 80 175 125 10,000 Senior Associates 200 125 95 19,000 Associates 120 100 80 9,600 Subtotal 440 45,200 Total for services described in Section RE of the RFP in Section HE of the RFP 5,100 Out -of- pocket expenses: Mileage ann Total all - inclusive maximum price – September 30, 2008 $ Schedule of Professional Fees and Expenses — September 30, 2008 Out -of- pocket expenses: Mileage 900 Total all - inclusive maximum price – September 30, 2009 Mayor Hoffman McCan—n 1 Standard Quoted Hours Hourly Rates Hourly Rates Total Shareholders 40 $258 $165 $ 6,600 Managers 80 180 125 10,000 Senior Associates 200 129 95 19,000 Associates 120 103 80 9.600 Subtotal =4N 45,200 Total for services described in Section HE of the RFP 5,100 Out -of- pocket expenses: Mileage 900 Total all - inclusive maximum price – September 30, 2009 Mayor Hoffman McCan—n 1 �Iyr • • RFP •1 Proposal • d_ COST OF SERVICES Schedule of Professional Fees and Expenses — September 30. 2010 Standard Quoted Standard Hours Hourly Rates Hourly Rates Total Shareholders 40 $266 $170 $ 6,800 Managers 80 183 129 10,320 Senior Associates 200 133 98 19,600 Associates 120 106 82 9.840 Subtotal 440 20,200 46,560 Total for services described in Section IIE of the RFP 109 5,250 Out -of- pocket expenses: Subtotal AN Mileage 30 Total all-inclusive maximum price — September 30, 2010 $ Schedule pf Professional Pees and Exp.2nmm — Seatember 30.2011 Total all-inclusive maximum price — September 30, 2011 $ c a Standard Quoted Shareholders Hours Hourly Rates Hourly Rates Total Managers 40 80 $274 191 $175 133 $ 7,000 10,640 Senior Associates 200 137 101 20,200 Associates 120 109 84 10.080 Subtotal AN 47,920 Total for services described in Section IIE of the RFP 5,400 Out -of- pocket expenses: Mileage _ 930 Total all-inclusive maximum price — September 30, 2011 $ c a am- Proposal to Provide COST OF SERVICES Schedule of Professional Fees and Expenses — September 30, 2012 Subtotal rVER Total for services described in Section IIE of the RFP Out -of- pocket expenses: Mileage Total all - inclusive maximum price — September 30, 2012 Rates for Additional Services 6 Total $ 7,200 10,960 20,800 10,440 49,400 5,550 Should the City require additional services that are beyond the scope of the RFP or this proposal, MHM will provide the additional services only after the written concurrence of the City. The rates quoted for any additional services approved by the City will be at the quoted hourly rates in the previous schedules, by year. Mayor Hoffman McCann P.C. 33 Standard Quoted Hours Hourly Rates Hourly Rates Shareholders 40 $282 $180 Managers 80 197 137 Senior Associates 200 141 104 Associates 12Q 112 87 Subtotal rVER Total for services described in Section IIE of the RFP Out -of- pocket expenses: Mileage Total all - inclusive maximum price — September 30, 2012 Rates for Additional Services 6 Total $ 7,200 10,960 20,800 10,440 49,400 5,550 Should the City require additional services that are beyond the scope of the RFP or this proposal, MHM will provide the additional services only after the written concurrence of the City. The rates quoted for any additional services approved by the City will be at the quoted hourly rates in the previous schedules, by year. Mayor Hoffman McCann P.C. 33