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CONTRACT 5360 Professional Services Agreement Agreement No. 5360 PROFESSIONAL SERVICES AGREEMENT BETWEEN THE CITY OF EL SEGUNDO AND REVENUE & COST SPECIALISTS, LLC This AGREEMENT is entered into this 1 st day of July, 2017, by and between the CITY OF EL SEGUNDO, a municipal corporation and general law city ("CITY") and REVENUE & COST SPECIALISTS, LLC, a limited liability company ("CONSULTANT"). 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 Thirty-Huht thousand Oi ht l..lutidred Fifty dollars ($38,850) 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 are incorporated by reference. 2. SCOPE OF SERVICES. A. CONSULTANT will perform services listed in the attached Exhibit "A" which is incorporated by reference. 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 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. -1- Agreement No. 5360 PAYMENTS. For the CITY agrees 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 set forth in Exhibit "A") for the tasks performed. 4. 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. 5. ADDITIONAL WORK. 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. B. If CONSULTANT believes Additional Work is needed to complete the Scope of 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. C. Any payments for Additional Work which would cause the total amount paid to CONSULTANT pursuant to this Agreement to exceed $25,000 must be approved by CITY's city council. All Additional Work will be subject to all other terms and provisions of this Agreement. 6. FAMILIARITY WITH WORK. A. By executing this Agreement, CONSULTANT agrees that it has: i. Carefully investigated and considered the scope of services to be performed; ii. 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 -2- Agreement No. 5360 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 e from Juv 1, 2017 to J_oii� �0, 2018. Unless __ ...... .....__. otherwise determined by written amendment between the parties, this Agreement will terminate in the following instances: 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: i. 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 hours (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 Exhibit; this Agreement supersedes any conflicting provisions. A. Exhibit A: Proposal for Services 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. -3- Agreement No. 5360 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. 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 -4- Agreement No. 5360 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. 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 CONSULTANT's performance under this Agreement or work product, 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, arising out of CONSULTANT's performance under this Agreement or work product, 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. D. The requirements as to the types and limits of insurance coverage to be -5- Agreement No. 5360 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 is it 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: ,Iae of hisurance Limits Commercial general liability: $1,000,000 Professional Liability $1,000,000 Business automobile liability $1,000,000 Workers compensation Statutory requirement 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 -6- Agreement No. 5360 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 0106 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"A:VII." 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 15. 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. 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: -7- Agreement No. 5360 If to CONSULTANT: If to CITY: Revenue & Cost Specialists, LLC City of El Segundo 1519 East Chapman Avenue 350 Main St. Suite C El Segundo, CA 90245 Fullerton, CA 92831 Attention: Eric S. Johnson Attention: Joseph Lillio 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. 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, sets forth the entire understanding of the parties. There are no other understandings, terms or other agreements expressed or implied, oral or written. There is one (1) Exhibit to this Agreement. 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 -8- Agreement No. 5360 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. CITY's executive manager, or designee, may execute any such amendment on behalf of CITY. 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. 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] -9- Agreement No. 5360 IN WITNESS WHEREOF the parties hereto have executed this Agreement the day and year first hereinabove written. CITY I, SEIvADO REVENUE& (."(")ST SPECIALISTS, LLC Q) Eric S. Johriso Greg(-'at- tei- :2� 9 r City N get d-re Vice President ATTEST: ....................... Taxpayer ID No. 33-0787781 ('ity �'Iet,k' APPROVED AS TO FORM: If V for Mark D. Hensley, City Attorney -10- Agreement I fXNART A Proposal for a Cost Allocation & User Fee Study Q , for the City of EI Segundo ..M Ost V Peell . ts" 15sg East Chapman Avenue, Suite C Fullerton, CA 92831 (714) 992-9020 www.revenuecost.com Agreement No. 5360 TABLE OF CONTENTS Tableof Contents.......................................................................................................................1 CoverLetter ...............................................................................................................................2 ExecutiveSummary................................................................................... .........,...................4 Software........-........................................................................................................................5 Scopeof Work/Methodology....................................... ...............,...............,...................6 WorkPlan.......... ............ ...............................6 ProjectTimeline....................................................................................................................10 SampleReports............................................................... . .......,................11 Company Description and Experience............................ .................,..............,..15 History of Revenue &Cost Specialists ...................................................................................15 Experience in Providing Similar Services...............................................................................15 Capabilities of Staff and Qualifications.................................................................................. 17 Experience&Qualifications...................................................................................................18 References............................................,.........,............................,...........,.................................20 Appendix—Resumes of Proposed Staff Separate Envelope—Project Budget ��,, Y.„�•�:A°arae_° 1 1 +' s l b I Agreement No. 5360 May 19, 2017 City of EI Segundo City Clerk's Office 3S0 Main Street, Room S EI Segundo, CA 90245-3813 RE: Request for Proposal—Cost Allocation& User Fee Study Revenue&Cost Specialists,LLC(RCS)appreciatesthe opportunityto respond with this Proposal to perform a Cost Allocation and User Fee Study for the City of EI Segundo to allow the City to fairly identify and recover the appropriate costs for services. RCS has been providing fee and costing services since 198o, and it exclusively works with local government agencies Specifically, the City wants to identify the full costs of all operational services that are either currently charged a fee or could be charged a fee. As part of the full costs of services,the City needs a Cost Allocation Plan which would fairly distribute the overhead costs to the end-user services provided to the public. In addition, the City wants an A-87 Cost Allocation Plan for calculation of overhead rates for grant programs. As the result of this review, a master fee resolution will be developed that will accurately representthe costs of providing services. To achieve these goals RCS will work with City staff in a collaborative way that minimizes the impacton City staff while still collecting accurate information that reflectsthe costs and services in EI Segundo. We will use our superior experience to efficiently gather information from staff during personal meetings with the appropriate staff. As former City staff ourselves, we understand that time is precious. We will also insure that City staff will be able to stand behind the information and recommendations in the Report. RCS will then present the Report to the City Council so that the Council understands not only the results of the fees but also the implications for tax subsidy policy. This background on the differences between fees and taxes is crucial information for the Council as they make these financial decisions that affect the community. The terms of this proposal will be honored until August 31, 2017. µ , Agreement No. 5360 I V° d upi �mlii,�,r',i�Vtvu RCS looks forward to continue being of assistance to the City of EI Segundo and appreciates the opportunity to respond with this proposal. If there are any questions please contact Mr.Johnson at(714)992-9027 or eric@revenuecost.com. Si c, rely, \ ._..� ERIC ''�i'OHNSON Vice rPr ident o Cover Letter 3 Agreement No. 5360 M =1 EXECUTIVE SUMMARY The City wants to identify the full costs of all operational services that are either currently charged a fee or could be charged a fee.As part of the full costs of services,the City needs a full- cost Cost Allocation Plan which would fairly distribute the overhead costs to the end-user services provided to the public. In addition, the Cost Allocation Plan will provide detail on the amounts that the General Plan could recover from other funds that receive services from the General Fund.This would allow for fair and defensible transfers from these funds to the General Fund. The City also wants an A-87 Cost Allocation Plan which complies with Federal Circular A-87 as well as the State Controller's Office Guidelines for Cost Claiming. This Plan will use the most recent audited actual expenditures. Based on the full cost information, RCS will review with staff a proposed fee structure that will recover these costs in the most equitable and efficient way possible. This may involve flat fees, deposits, valuation-based fees, step-increase fees, or a combination of these. But the eventual fee recommendations included in the final report and master fee resolution will be defensible, easy to understand, and be supported by City staff. We will use our experience in other similar cities to efficiently construct the model that represents how operations are conducted in EI Segundo and quickly identify what those operations cost. This will be done through the use of on-site meetings with staff. it is these face to face meetings with the City staff who perform the work that insures that the data is accurate.We do not drop off forms and expect City staff to do our work for us. We will use a series of focused meetings to review the time information that is generated. We have found that this method is preferable and generates better data than one big meeting to collect this data. This gives City staff time to digest and reflect on the information that is being generated. We also identify the total time of City staff for all services that they are involved in. We will identify i00%of the staff time on s00%of the services that they provide. This gives City staff a fuller perspective on their time allocations instead of merely looking at time allocations for individual services in a vacuum. These methods will insure that City staff feels confident about the data and,therefore, confident in supporting the results in public hearings. The other key result of identifying i00% of City services is that we are identifying not only the cost of fee services, but also of community-supported services, such as fire services, and street and park maintenance services. This allows us to have a real discussion with real numbers with the City Council about tax subsidy policy. Since we are identifying the full costs of fee services, we are also therefore identifying the current subsidy of general tax dollars for these services. Therefore we can show the City Council how much they are subsidizing fee services at the expense of community-supported services. Does the City want to continue to use precious tax dollars to support a zone change on a particular parcel that only benefits that particular property Cl'" CNOMW i ,'p_^paaitl,° •,. Executive SurnMary - 4 Agreement No. 5360 SMI "� ' � /' � � • �' iIN ,Vmur owner or use those tax dollars on things that can only be supported by tax dollars, like fire and maintenance services?They will now have that information to be able to make that conscious choice. Thus,the support of staff,changing the discussion to tax subsidy policy instead of fee increases, and the experience of RCS in successfully presenting the results of similar studies to City Councils insures thatthe EI Segundo City Council will be able to meet the objectives of the City. SOFTWARE RCS has developed a unique and sophisticated Windows-based stand-alone software package that is both user-friendly and comprehensive at the same time. The Governmental Business System is designed to be used in any organization and allows for the flexibility to easily make changes to your organization and your services. It includes easy-to-use interfaces and easy-to- understand reports, without the worry of incorrect formulas inherent in Excel-based systems. The system is based on an easily downloaded package. It is not a spreadsheet based format, but uniquely designed for municipal purposes in determining cost allocations and service costs. This will allow the City to continuously update the Cost Allocation and User Fee Studies, as well as input hypothetical services to calculate the estimated costs of providing new services. RCS will insure thatthe system is properly installed and the data from this Study will be installed atthe City with no licensing limitations at the completion of the Study. RCS will provide training on the use of the software in addition to phone and email support. A demonstration of the software can be downloaded at www.costa Ilocation.com. sl °+..�'� gin. ('"A:� � :dku.°: u.u. . Executive '-5urn ary - 5 Agreement No. 5360 H SCOPE OF WORK/METHODOLOGY The proposed Work Plan is described below for the Cost Allocation Plan and User Fee Study. The Work Plan for the various parts of the Study will be done concurrently as there are overlapping steps and the results of the Cost Allocation Plan are needed for the overhead component of the Fee Study. As is detailed in the task list below, RCS uses only firm principals to perform the necessary meetings with the departments. All meetings will be on-site at the City. RCS does not leave forms with staff and expect them to be filled out. We use our experience to work with staff, which makes the process quicker and the results more accurate. This process will allow the City to have well documented and defensible service costs which will be used to develop fees that will be in compliance with Propositions 4, 2i8, and 26. Cost Allocatiori l„flan Task 1: Review Central Services and Allocate Staff Time RCS will meet with City staff to review central services for indirect departments and allocate staff time and costs to those central services. City staff time would be approximately 1-2 hours per central service department in this process and would need to meet with RCS to establish the central service listing, quantify the department staff time involved in those central services, and review the results. Task is Review Allocation Factors RCS will meet with City staff to review the factors for allocating each central service identified. These factors will form the basis for allocating the central service costs.This meeting will be concurrent with the time allocation meeting. City staff involvement for data gathering is a function of the availability of the required information, but RCS will use its experience to develop allocation factors which are easily reproducible from year to year but still fairly allocate the central service costs. Task 3: Review Results with Departments RCS will calculate allocations to the functional centers and review the results with the managers of the various central service departments. City staff time for this process will be less than i hour per department to review the results of the allocations. l v;:v k?s'b�.�a.;. OM c •� i- e bye , .> a.� �.., v . �.s l r� a.,. r k . Agreement No. 5360 rte, Task 4: Prepare Draft Cost Allocation Plan and Review with City Staff RCS will make any changes and prepare a Draft Report with allocations to end user departments using our 20-step allocation model, RCS will review this Draft Report with the City's management group and make any necessary adjustments. Task 5: Prepare Final Cost Allocation Plan RCS will make any changes and prepare a Final Report with allocations to end user departments. It will be these results that will be used for the City general overhead component ofthe Fee Study and can also be used to determine the amounts for transfers to the General Fund for support provided to other funds. RCS will provide five bound copies, one unbound copy, and a PDF file of the Final Report. RCS will make a presentation to the City Council to assist in their understanding of the cost allocation process and its results. A-87 Cost Allocation Plan The A-87 Cost Allocation Plan is required to be based on audited actual expenditures. Therefore, RCS will use the FY 2016-3.7 audited expenditures once the audit process is complete. For the time allocations to the various central services the OMB Circular requires verifiable time allocations. Therefore, RCS will work with City staff to determine the level of time detail that exists. Most likely this will require time allocations at the divisional level. The end result will be a Cost Plan with appropriate overhead rates for each department and division so that staff may be charged to Federal grant programs. RCS will provide five bound copies and a PDF file of the Final Report. RCS will then work with City staff on submitting the A-87 Plan to the relevant cognizant agency and work with that agency until the A-87 Plan is approved. User Fee Study Task s: Kick-off Meeting RES will conduct a meeting with City staff explaining the operational methodology of the study and the role of City staff.We will review any possible issues that may arise as well as answer any questions from City staff about the process. This meeting is crucial for the process as we want to insure that everyone understands the various steps in the process and what is expected of them. ?'a,w S c o p e of o Ir k . 7 Agreement No. 5360 1111 IN it ., �. +i t � r 1NI ■x ROOM �1 �I,PVu rm( Task 2: Review the Service List with Departmental Staff RCS will review the service list through meetings with City staff. We will also work with Departmental staff to determine any changes to the fee calculation methods. For instance, for Building Permits we could determine that we want to continue to use valuation for new Building Plan Check and Inspection, or use a different method instead. The end result, whichever method is utilized,will be a fee structure that best fits the City of EI Segundo going forward.While this list will change during the course of the Study as it is refined, it will be the initial basis from where we start. City staff time for this review will be less than i hour per department. Task 3: Staff Time Allocations RCS will interview personnel providing end-user services to insure that costs from all functional areas directly involved with a service are included in the cost of that service. This component will form the bulk of the time spent by staff. There will be two to four meetings with supervisory level staff in each functional area to create and verify the amount of time spent by staff on the services identified in the task above. We do not ask City staff to-do our job by filling out forms detailing where they spend their time. This iterative process, and the fact that we allocate S00%of all departmental staff,allows everyone to insure that the information being generated is valid and reliable. A sample Time Detail Report is included in the following pages. Task 4: Develop Fully Allocated Hourly Rates RCS will develop a fully allocated hourly rate for each departmental employee, including salaries and benefits, miscellaneous operating service and supply costs, overhead costs from the above Cost Allocation Plan, debt service, and other direct costs as identified, which can be used for all charging and costing processes. A Sample Hourly Rate Report is included in the following pages. Task 5: Prepare Draft Report RCS will prepare a Draft Reportthat identifies the total costs for each service,the current fees, and makes fee recommendations for each service presented. RCS will review this draft report with the departments, so that each department will have final input on the fees presented in the final report. City staff time would be approximately i-z hours per department for those departments that have fee services. A sample of the Service Summary and Cost Detail Reports that are provided for each service is included in the following pages. gl'6" ° ^'i;ui'i;et u,'. _> c o f° e o 'r W o r Iw - Agreement No. 5360 IiI.-II01 M! 143, Task 6: Prepare a Fee Survey RCS will compare existing and proposed fees in key benchmark areas with those charged by other comparable agencies. To insure thatthis process is comparing like services,RCS recommends that the City compare the fees involved in moving a typical development from the beginning to the end of the development process. Task 7: Prepare Final Report Based on staff input, RCS will prepare a Final Report,which will have recommendations for new fees and subsidy percentages and projections of new revenues from those fees. The Report will also include explanatory text and various summary tables to easily explain the results and the context. All recommended fees will be in compliance with Propositions 4, 218, 26, and any other applicable laws. RCS will provide five bound copies,one unbound copy,and a PDF file of the Final Report,as well as an electronic copy of a Master Fee Resolution with the City's proposed fees included in it. Task 8: Present Report to the City Council RCS will assist the City Council in the review and adoption of revised service fees and subsidy percentages and assistthe staff in the implementation of the revised service fees at up to two meetings. S cor) e o F Work - 9 Agreement No. 5360 � �' � � s � �r � li al',Isti"91 Y�ij• ; I r,„i it imuMmiiuu,;��'�i, �ud�A,i ,����w ����i�W♦ ..,�� ,��.. Ilii Y'I'' II'' I ��m .L..,l �I Ilii', ����'° li. .,...L. I I V,I'° I , Work would begin immediately on notification bythe City. It is very important that staff has the time to review and absorb the information. This will insure that the resulting Report is accurate and that staff supports the results. Therefore,RCS proposes the following schedule of tasks over the course of the project to meet the City's needs. This schedule, of course, will require the cooperation of staff. Task August September October November December Cost Allocation Plan Review Central Services/Time I p �j IY^I Y ji�d�N@'4�a Iu ININ girl V�V�I°N I Review Allocation Factors Review Results with Departments gyp, Prepare Final Cost Allocation Plan1 'Y ,YIIVA Uer If=ee study Kick-Off Meeting Review Service List Review Staff Time Allocations Develop Fully Allocated Hourly Rates Prepare Draft Report Prepare Final Report Present Report to the City Council ^b il�ll ���w��u'w�tr,� R,V 1 0 d,vk:u lu ;III: II.II.a Scope of `v PrP it l(. - :.s.. Agreement No. 5360 Fig S A I Ip 1....IE', IF E IG::: .,.;E-JR VR:�:�';: F. Demonstration Copy REVENUE AND COST SUMMARY WORKSHEET SERVICE REFERENCE NO. VARIANCE REVIEW S-021 PRIMARY DEPARTMENT UNIT OF SERVICE SERVICE RECIPIENT PLANNING APPLICATION Developer/Resident/Business DESCRIPTION OF SERVICE Review proposed variance from terms of'zoning code and prepare staff report for the Planning Commission CURREN T FEE STRUCTURE Planning Commission Variance-$1,630 per application Area Variance Committee-$1,280 per application RV Permit-$250 per application,plus$250 if an area variance committee hearing is required. Admin.Adjustment-$965 per application REVENUE AND COST'COMPARISON UNIT REVENUE: $1,067.30 TOTAL REVENUE: $6,405 UNIT COST: $1,269.50 TOTAL COST: $7,617 UNIT PROFIT(SUBSIDY): $(202.00) TOTAL PROFIT(SUBSIDY): $(1,212) TOTAL UNITS: 6 PCT.COST RECOVERY: 84.09% SUGGESTED FEE FOR COS ..... T RECOVERY OF:100% Planning Commission Variance-$2,645 per application plus 30%of the application fee for each additional item after the first item subject to Variance Planning Commission Variance(SFR Owner-occupied)-$1,325 RV Permit-$465 per application,plus$465 if an Administrative Adjustment is required. Admin.Adjustment-$620 per application plus 30%of the application fee for each additional Rem after the first Rem subject to Administrative Adjustment May 13,2013 .. I ,'tit Scope of Work - :, 3. Agreement No. 5360 hili: 1111:011111!! ;H! S A M P IL E F E E S IE 1:Z II :,, C.10 S r DETAH W 0 R K S IIq E Demonstration Copy COST DETAIL WORKSHEET ................... SERVICE REFERENCE NO. VARIANCE REVIEW S-021 ................. NOTETOTAL UNITS Unik Costs are an Avprage of ToW UnIN DEPARIVAENT 1.1:1.0..',.3..W.l.(.Y.4 u; UM1212,21 6ML .h.1 rol cn01 .$T! Planiomryp $pV",3 l,2W r FlanComrn ?e"71% :nrcn Of I Pl@n(-'.omm F1131iri,j R PlanGrAiirn $-KL4 70 6 11't Al',iM C Plan(,rmrri 10 $l '0,,K, F A 11kxv,11 , AlDl,.MN Plan Comm 111) 4 6d J TYPE SUBF01FAL 21.50 $2,647.09 111.,.,,nii Ch-,,v Adrnin C()MM DEV DIRECTOR RV P-rrnpl 117 $7599 $76 l 11"y'ning PLACVIW,MANrG ER RV Permit rj $9294 V $93 V 11.41ming COMBO PLANIJER rV Permit $27692 $277 Ralnun,) ADMIN ASSK�TANT RV Permit 2','� $17 18 i $17 TYPE SUBTOTAL 3.S8 $463.03 S463 Er4rwring rlw,V+41T,jl"Er? Adrom Alustrrient a 17 $2522 3 $76 Corry Dev Admin ;"WN1 0EV 1114:21.",t"Al Admvn Acju.tment 021.5 $3800 3 $114 Ply WDJ zt, MAN A,,,;'R Admin AcIlustment 103 $18688 3 $5% Flaming :'�OKIFIKPLAPINP.R Admwi Aqu*nent 293 S3,31635 3 $1,009 R"irV ADMIN N,*dSTMAT Adroo kim-linent 050 $34,36 3 $10"11 TYPE SUBTOTAL 4.76 $619-81 VIA." .......... TOTALS 29.83 $1,269.50 $7.617 ........... ..... .........__........w IA 2.0 QVQt�OL" Scope of Work - 12 Agreement No. 5360 SAMPLE Fk A I 'Y A L L.0(",A"VE,D I 10 U R P,"r E 1")E [All REJ'(')R'T' Demonstration Copy Fully Allocated Hourly Rate Position Detail POSITION TITLE: COMBO PLANNER POSITION CODE: COMBO SUBORG UNIT: Planning SUBORG UNIT CODE= 285-60000-61050 NO-OF FTE'S: 6.000 POSITION STATUS: FT FRINGE GROUP: 2 Totall AvalWk-firo %of Salary Howly Rato DIRECT COSTS: Avail.Work HourslSalary 9,918 $4916 Fringe Benefits 35,10% $16-94 Maintenance&Operafion Costs 8.33°/® $4,01 Building Occupancy Costs 0-00% $000 Debt Service Costs 000% WOO INDIRECT COSTS: Overhead Costs 103.28% $4974 Fixed Asset Replacement Costs 0.00% 1 $0.00 TOTAL-All Costs $118-85 May 13,2013 ost pvrvia Scope of Work - 1- 3 Agreement No. 5360 SAMPL.,E POSI 110N TIME DE TAH- REPORT Demonstration Copy Time Detail by Position Position: A90 ACCOUNT iNGMANAGER #of Employees: 1.000 Memo- SubOrg,001-21000-21000 Finance Administfatiort TOTAL UNIT TIME UNITS TIME PERCENT CAP-050 BUD(-1ET PREPA'00RDINAT*N 1% CGP-05'I GENEFLal,ACGOUNT ING Ramaindef Ot firno 'V,',,94 1 00'2'8 9)1!11, CAP-054 PURCHA ING SERVICES 3% 05U 1 '895,1 3(6% CIAJI-055 A(,COLJNIG PAYABLES 15% 1.4 7 911; 1 95 1 S OIA CAP 056 PAYROLL SERVIGI-S 4% 6(,;1,,, 1 66,12 4u" CAP-059 GDEIG SUPPORT 3% 43 59 1 14 14 59 3,D)% CLOP-060 REDEVELOPMFNI SUPPORT 25% 4 13'2.5 1 41,3 215 25 C01% r-AP-1061 FNANCr DEP,r GI)PRORT 5% 82I 6 1 8,2 65 501% CAP-042 GRANT ADMINISTRATON 5% 4 9 G9 1 40 2 1 1110111� S M ANIMAL 00INTROL, 114 Hr/Monlh 0 00 7,000 2 yX, 0 90'X1 S-124 HYDRAJ,�f METER RENIAJ-SERWICE W k 4/Mo-Rental u7 07 43 2 0f5 0 Itw, S-138 RErURNED 0HECK PROGE6SING '112 Hr Month U 370 595 11131,41m, TAXAe POLICE FALSE At RESPONSE 15 MfrWo-64hng 0 c�1 520 96 1't 00 May 13 2013 LAV 11 1 U scope ofWork - 14 Agreement No. 5360 COMPANY DESCRIPTION AND EXPERIENCE RCS was established in 198o as Management Services Institute by two former City Managers and a Finance Director in the wake of the passage of Propositions 4 and 13. They had already been costing services in their respective cities but now saw that more and more cities would need this information. These early studies would provide the template for costing work done throughout the state. Management Services Institute changed its name to Revenue& Cost Specialists in 1996 so as to have a name that better reflects what we do. RCS has continued that same tradition of helping public agencies identify their service costs, either directly through a study or indirectly by providing software. I11, A 111i p k1 ' V We have performed costing and fee services for over zoo local agencies in five states. Below is a list of recent cities that are similar to the City of EI Segundo where we have also performed costing services. City of Diamond Bar — Cost Allocation Plan and Comprehensive Fee Study: RCS recently completed a Cost Allocation Plan and Comprehensive Fee Study for the City in 2017. The City Council is currently reviewing the fee recommendations. City of Corona—Cost Allocation Plan and Comprehensive Fee Study: RCS developed a Cost Allocation Plan and Comprehensive Fee Study for the City most recently in 2015 and provides annual Cost Allocation Plans to the City.RCS has been providing these services forthe City since 1990. City of Lancaster—Cost Allocation Plan and Comprehensive Fee Study:RCS developed a Cost Allocation Plan and Comprehensive Fee Studyforthe City in 2006,Zoog,and 203.4.RCS has also updated the Cost Allocation Plan in 2010, 203.1, 203.2, and 203.6. City of Hermosa Beach—Cost Allocation Plan and Comprehensive Fee Study:RCS developed a Cost Allocation Plan and Comprehensive Fee Study in 2006 and 2016. The fee recommendations were approved by the City Council. City of Santa Clarita—Cost Allocation Plan and Comprehensive Fee Study: RCS developed a Cost Allocation Plan and Comprehensive Fee Study for the City most recently in 2014 and has a��M �^tr�.4tlbp�iF Experience & Qualifications - 3. 5 Agreement No. 5360 '111RI III! also updated the Cost Allocation Plan in 201-1, 2012, and 2013, 2014, 2015, and 2o16. RCS has been providing these services for the City since 1995. City of Lathrop—Cost Allocation Plan: RCS has been providing annual Cost Allocation Plans for the City since 2000. Experience & Qualifications- 16 Agreement No. 5360 o • ` - a Kul" a hIVdIII�adxiV;iw� CAPABILITIES OF STAFF & QUALIFICATIONS The principals of RCS have a long and respected history of performing our studies in a professional and expedient manner. We do not send out junior staff to perform these vital services to our clients. Mr. Kermer has been providing costing services for almost 38 years and Mr. Johnson has been providing these same services for more than 27 years. There is no other company that has this level of experience that will be provided directly to you. We have provided these services to a wide array of public agencies, from the smallest special district to larger and more complex cities and counties. By using only principals with unparalleled experience in the operations of municipal agencies, we are able to set up and conduct meetings that will be productive.This efficient use of resources means that we are able to provide these services using less hours than less experienced consultants. This allows us to complete projects with more accurate information in a more timely fashion. Mr.Johnson will be conducting the interviews with staff as well as the presentations to the City Council, with Mr. Kermer providing assistance as needed.Therefore we do not need to rely on producing Status Memoranda; we will actually be at City Hall to tell you in person how the project is going. A check of the references included in this proposal will confirm that Mr.Kermer and Mr.Johnson have the experience to not only produce a Cost Allocation Plan and Fee Study Report that City staff can support, but also a Report that the City Council can easily understand and adopt. The resumes for Mr. Kermer and Mr.Johnson are included on the following pages as well as the Appendix at the end of this proposal. lxs 9�N. �� tuaQic...r.u. . Experience & Qualifications - 17 Agreement NO. 5360 �`�����U�U��~� ��U�U� QUALIFICATIONS EXPERIENCE�� ____ Albeiift Ri&haird ("Rick") Kerrneil'�, Jr, Piresiden't 1::1/U(*J110N Municipal Experience Bachelor«FArts in City ofBuena Park Director nfFinance/City Treasurer(1976-3.979) Gcmnomics-UniveohYot Chicago City ofLynwood ' Fiscal Officer(zg7S-z976) Master ofBusiness Lance, 5o|| 8' Lunghard, CPAs 'Senior Auditor(zg7z'1g75) Administration in Accounting and ccoon ngan a Related Experience Methods/Computers University ofChicago City of Carlsbad—Cost Allocation Plan and Fee for Services Update: PROFESS|ONAL Mr. Kerrner just completed the fifth project for the City. The first CERToF|CAT|ON project was done totally byMr. Kernoar& Mr.Johnson.The latest was Certified Public performed byCity staff with RCS training and review. Accountant,State of California(Retired) AFFILIATIONS ' Cit� of Fountain ValUay—Cmst AllocationPlan and Fee for Services Update: Mr.Kerrnerhas been providing services tothe City since zoo5. California Society of The latest project isanupdate fur'ustthe Planning Department which ' Municipal Finance will bagoing tmCouncil inJune. Officers Government Finance Officers Association City of HighYamd—CommpmehemsiveFeefsr Services: Mr. Kermerhas PUBLICATIONS been working with the City since its incorporation in3.987tokeep its fees current with its costs. Co-Author of"Cost Accounting for California [ities,^League of California Cities,zg8z City of Mission Viejo — Cost AUKocmtlmm Plan & Comprehensive Fee Sacramento [A ' Study: Mr. Kerrner developed a Cost Allocation Plan and 483 Yea,sofProfessionaU Comprehensive Fee Study for the City in 203z. The fee Experience recommendations were approved bythe City Council. FuU �UentList avz/4�::)Ieat xvvvw.revenmecusrrCmm u.,ua�c E x, p e r i e, in c e & 0 u m l� c a ti o m i. � Agreement No. 5360 is S. Johnson Vice President Bachelor of Arts in Municipal Experience Political Science- City of Redlands—Redevelopment Intern (3.987--1989) University of Redlands ,F,i-1111 �%P1 r 1 11-1, Related Experience California Society of City of Corona—Cost Allocation Plan and Comprehensive Fee Study: Municipal Finance Mr.Johnson developed a Cost Allocation Plan and Comprehensive Fee Officers SStudy for the City most recently in 2013. He has been providing these Government Finance services for the City since 19go. Officers Association City of Lancaster — Cost Allocation Plan and Comprehensive Fee Study: Mr. Johnson developed a Cost Allocation Plan and Comprehensive Fee Study forthe City most recently in:zoo6,Zoog,and 3 c11K, 2014. He has also updated the Cost Allocation Plan in 2010, 2011,2012, and 2-o16. City of Fullerton—A-87 Cost Allocation Plan: Mr.Johnson developed an A-87 Cost Allocation Plan in 2o16 for approval by cognizant agencies. City of Diamond Bar—Cost Allocation Plan and Comprehensive Fee Study: Mr. Johnson developed a Cost Allocation Plan and Comprehensive Fee Study in 2017. The City Council review of the fee recommendations are scheduled for February 2017. City of San Bernardino Municipal Water—Cost Allocation Plan and Comprehensive Fee Study: Mr. Johnson developed a Cost Allocation Plan and Comprehensive Fee Study for the Water Agency in 2oi6. Review of the Fee recommendations by the Water Board is upcoming. 111j)Q('j;d i'StN,1!A 11 Experience & Qualifications - iq Agreement No. 5360 WE 1qu r loll i rc�i��, REFERENCES Revenue & Cost Specialists has recently completed similar projects for the following public agencies and would request you to contact them for references: Jurisdiction Contact, Title, City of Diamond Bar Dianna Honeywell Finance Director 909/839-7051- City 09/839-7051City of Lathrop Sandra Frias Budget Manager 209/941-7328 Orange County Fire Authority Gina Cheung Accounting Manager 7141573-6303 n, d ll;i'w Al,Iu. 11,5"' )C:Ci�c�..:..;-.o:.� City of Fullerton Julia James Admin Svcs Director 7 4173 5 _.u. i �lw.r:....:- .1lert, Qu,,c.,:�, s 1 8-6 zi Juli�i.1 �)�i I�r?....,. .___w.�.�.___ City of San Bernardino Water Terri Willoughby Finance Director 9091384-3184 ter ri„vvIIi ,�i.ng iby(."bsI:aniwcll (,)I-�) City of Santa Clarita Carmen Magana Admin Svcs Director 661/255-4997 cniar Qw:,. .0santa-cJaritammcom City of Hermosa Beach Viki Copeland Finance Director 310/318-0225 V,C-0 a ml n cli.CIS q r " QVVI n l'I d rr;t, R e ( dr e n c e s - .2, o Agreement No. 5360 Appendix Resumes of Proposed Staff Agreement No. 5360 ERIC . JOHNSON EDUCATION Bachelor of Arts-University of Redlands, Redlands, California PROFESSIONAL EXPERIENCE Revenue&Cost Specialists/Management Services Institute-Partner (January 1990-Present) Provide general financial management assistance to municipalities,counties, and special districts. Unit Distribution-Customer Service Representative (July 1989-January 1990) Administered a distribution account for client and acted as a liaison between client and their customers. City of Redlands Redevelopment Agency-Redevelopment Intern (November 1987-May 1989) Researched issues related to Redevelopment for the Director. Audited the Agency budget. Researched and reported on the Agency's 20%"set-aside"responsibilities for Low&Moderate Income Housing. CLIENTS SERVED COST OF SERVICE FEE STUDIES COST OF SERVICE FEE STUDIES COST ALLOCATION PLANS City of Arcadia Orange County Fire Authority City of EI Segundo City of Atascadero City of Oroville City of Elk Grove City of Azusa City of Oxnard City of Folsom City of Banning City of Palm Springs City of Glendora City of Barstow City of Peoria,Arizona City of Hermosa Beach City of Beverly Hills City of Pico Rivera City of La Canada-Flintridge City of Carlsbad City of Pismo Beach City of Lakewood City of Carmel-by-the-Sea City of Redlands City of La Mirada Carpinteria-Summerland Fire District City of Rialto City of Lancaster City of Corona City of San Clemente City of La Puente Contra Costa County City of San Gabriel City of Lathrop City of Desert Hot Springs City of San Marino City of Lincoln City of Diamond Bar City of Santa Clarita City of Los Altos City of Dublin,Ohio City of Santa Paula City of Lynwood City of EI Segundo City of Seaside City of Manhattan Beach City of Elk Grove City of Simi Valley City of Menifee City of Eureka City of Solana Beach City of Marina City of Folsom City of South Lake Tahoe City of Needles City of Glendale City of South Pasadena City of Oakdale City of Glendora City of Stockton City of Oroville City of Hermosa Beach City of Thousand Oaks City of Oxnard City of Highland City of Tracy City of Palmdale City of Huntington Beach Town of Truckee City of Pasadena Imperial County Ventura County Fire District City of Peoria,Arizona City of La Canada-Flintridge City of West Covina City of Pico Rivera City of Lakewood City of West Jordan,Utah City of Pismo Beach City of La Mirada City of Westminster Placer County Water Agency City of Lancaster City of Yuba City Riverside County Transport.Comm. City of La Puente San Bernardino Assoc.Gov't City of Lincoln COSTAt PLANS County of San Bernardino Spec Dist. City of Lindsay City of San Gabriel City of Loma Linda Town of Apple Valley City of San Marino City of Long Beach Marine Bureau City of Arcadia City of Santa Clarita City of Los Altos City of Atascadero City of Santa Monica Town of Mammoth Lakes City of Azusa City of Santa Paula City of Manhattan Beach City of Barstow City of Seaside City of Marina City of Beverly Hills City of Solana Beach City of Menifee City of Carlsbad City of South Pasadena City of Milpitas Coachella Valley Assoc of Gov't City of Suisun City City of Monterey County of Cobb,GA City of Thousand Oaks City of Morgan Hill City of Concord City of Tracy City of Morro Bay City of Corona County of Tulare City of Needles City of Desert Hot Springs City of Westminster City of Oakdale City of Diamond Bar Agreement No. 5360 ALBERT RICHARD("RICK") KERMER,JR. EDUCATION Bachelor of Arts-University of Chicago-Economics Master of Business Administration-University of Chicago-Accounting and Math Methods/Computers PROFESSIONAL CERTIFICATION Certified Public Accountant-Retired,State of California PROFESSIONAL EXPERIENCE Revenue&Cost Specialists/Management Services Institute - President (1979-Present)Chief Executive Officer of a diversified management services company. City of Buena Park-Director of Finance/City Treasurer (1976-1979)Managed a department responsible for administering the budget and general accounting plus water billing,treasury management, business licensing and data processing of a full-service city. Developed and implemented an integrated on-line financial and program budgeting system. Prepared City's first Annual Financial Report for FY 1978-79 which received a CSMFO Meritorious Award. Municipal Finance Consultant,Lecturer and Author (1976-Present)Performed accounting and financial assistance to numerous municipal governments. Assisted redevelopment agencies,housing authorities,and other specialized districts. Provided contractual accounting services to cities including service as Acting Controller of Compton. Lecturer on governmental accounting,budgeting,cost accounting and risk management at the University of Southern Califomia. Speaker at several League of California Cities meetings on risk management and cost accounting.Co-author of several articles on risk management published by the Municipal Finance Officers Association and Western Cities magazine. Co-author of the League of California Cities publication,Cost Accounting for California Cities. City of Lynwood-Fiscal Officer (1975-1976)Created Finance Department. Established centralized purchasing and review of accounts payable. Administered risk management program. Organized utility billing system for accounting control and follow-up on delinquents. Lance,Soll& Lunghard,CPAs-Senior Auditor (1971-1975)Audited the Cities of Bell,California City,Claremont,Costa Mesa,Duarte,Torrance, Lynwood,Montclair,Oxnard, Rialto,San Dimas and Whittier. Recommended warrant processing and receipting procedures. Reviewed internal control and recommended changes to strengthen same. Prepared annual financial reports and monitored adherence to generally accepted accounting procedures. Publications: Co-Author ofCostAccountirn' for_Cliforrtia Cities.League of California Cities, 1981 Sacramento,CA Agreement No. 5360 ALBERT RICHARD("RICK")KERMER,JR.-(continued) CLIENTS SERVED SERVICE COST STUDIES SERVICE COST STUDIES(cont City of Alhambra City of South Gate City of Banning City of South Lake Tahoe City of Big Bear Lake City of Springville;Utah City of Brea City ol`Thousand Oaks City of Carlsbad City of Tulare City of Carpinteria City of Turlock City of Ceres CjLV of Upland City of Chino City of Villa Park City of Claremont City of Vista City of Coachella City of Westminster County of Contra Costa City of West Jordan,Utah City of Corona City of Cudahy COST ALLOCATION PLAN City of Dinuba City of Alhambra City of Dublin,Ohio City of Buena Park City of Folsom City of Carlsbad City of Fontana City of El Cajon City of Foster City City of Lynwood City of Fountain Valley City of Rialto City of Fullerton City of San Rafael City of Goodyear,Arizona City of Solana Beach City of Hemet City of Thousand Oaks City of Highland Orange County Vector Control District City of Huntington Beach County of Imperial CASH MANAGEMENT City of La Mirada City of Buena Park City of La Palma City of Commerce City of Lake Forest City of Compton City of Lemoore La Mirada Civic Theater City of Lindsay City of Palmdale City of Los Altos City of Lynwood ACCOUNTING PROCEDURES City of Mammoth Lakes City of Buena Park City of Marina Commerce Redevelopment City City of Merced City of Compton City of Milpitas City of La Habra City of Monrovia City of La Palma City of Monterey City of Morgan Hill City Of Moreno Valley City of Palmdale City of Morgan Hill South Gate Housing Authority City of Norwalk City of Oakdale DATA PROCESSING City of Oceanside City of La Palma Oceanside Harbor District Ontario-Montclair School District City of Palmdale City of Palmdale City of Palm Desert City of San Clemente City of Pasadena City of South Gate City of Pittsburg City of Villa Park City of Pomona City of Port Hueneme ORGANIZATIONAL AND MANAGEMENT City of Rancho Cucamonga City of La Mirada City of Rancho Palos Verdes Ontario-Montclair School District City of Red Bluff City of South Gate City of Redlands City of Vista City of Rialto City of Richmond UTILITV RATE STUDIES City of Riverside City of Brea City of Rocklin City of Chino City of Salinas City of El Segundo City of San Clemente City of San Juan Capistrano LONG RANGE FINANCIAL PLAN City of San Rafael City of Chino City of Sanger City of Cudahy City of Santa Clarita City of Lake Elsinore City of Scotts Valley City of South Gate City of Sea]Beach City of Hesperia City of Selma City of Turlock City of Sierra Madre City of Solana Beach Agreement No. 5360 en't os peciallsts, i,i,c 1519 East Chapman Avenue, Suite C Fullerton, CA 92831 (714) 992-9020 www.revenuecost.com Agreement No. 5360 PROJECT BUDGET Revenue & Cost Specialists proposes the following options shown below. if the City were to choose both the Cost Allocation Plan and the User Fee Study there would be efficiencies which would be passed on to the City as a lower total price. Task Milestones/Deliverables Total Cost Total Cost Allocation Plan Review Central Services/Time List of Central Services $750 Develop Allocation Factors Index of Allocation Factors $1,250 Review Results with Departments Review of Initial Results $2,750 Prepare Draft Cost Allocation Plan Review of Draft Allocations $2,000 Prepare Final Cost Allocation Plan Final Report $1,250 Total Cost Allocation Plan Only I $8,000 i � � I User Fee Study Kick-Off Meeting Informational Meeting $11500 Develop Service List Preliminary Service List $1500 i Develop Staff Time Allocations Time Detail Reports $13,000 Develop Fully Allocated Hourly Rates Fully Allocated Hourly Rate Reports $2,000 Prepare Draft Report Draft Fee Study Report $4,500 Prepare Final Report Final Report $3,000 Present Report to the City Council Council Presentation $2,500 User Fee Study Only $28,000 Both Total CAP& Fee Study $32,000 A-87 Cost Allocation Plan $5,000 The current RCS billing rate is$195 per hour. The above fees cover all costs exceptforthe following additional costs which the City may incur: any business license tax imposed on RCS which is not waived by the City, insurance coverage beyond our basic general liability and workers compensation requiring an additional premium', 1 RCS standard coverage includes workers compensation pursuant to slate law,comprehensive liability insurance with a combined single limit coverage of$2,000,000 and professional liability insurance with acombined coverage of$21000,000. Agreement No. 5360 IM sales or use tax or any other tax imposed on RCS services,and Mi report reproduction beyond identified number of copies of the final Reports. City Council meeting attendance beyond the two identified meetings in this proposal. RCS will submit four equal invoices plus any miscellaneous costs from the previous paragraph. The first invoice will be submitted ten days after notice to proceed. Each invoice will be due within 3o days of submission.