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Bill No. 2000-74
Sponsored by: Councilman Vincent
Ordinance No: �J
AN ORDINANCE OF THE CITY OF JEFFERSON, MISSOURI, AUTHORIZING THE
MAYOR AND CITY CLERK TO EXECUTE AN AGREEMENT WITH EVERS AND
COMPANY FOR AUDIT SERVICES. JV .
WHEREAS, Evers and Company has become the best proposer for Audit Services:
NOW, THEREFORE, BE IT ENACTED BY THE COUNCIL OF THE CITY OF
JEFFERSON, MISSOURI, AS FOLLOWS: E ,,;t+'•'(
{ Section 1. The proposal of Evers and Company is hereby accepted. �p
Section 2. The Mayor and City Clerk are hereby authorized to execute an a' .
t' agreement with Evers and Company for Audit Services.
.: Section 3. This agreement shall be substantially the same in form and content as ;,;` i
that agreement attached hereto as Exhibit A.
...y" Section 4. This Ordinance shall be in full force and effect from and after the date of
its passage and approval.
(� g PP �..r,
Passed ��1 , ��� ��l/� Approved ���--17-00
siding Officer ayor
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ATTEST: APPROVED AS TO FORM: °r,
Fr.
} ity, Cl rk City Co se`or
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CITY OF JEFFERSON
AMENDMENT TO CONTRACT FOR AUDIT E VI
S R CES
WHEREAS, the City f Jefferson, a municipal corporation, with offices at 320 East McCarty, ''
y Missouri, �;*� t t�,,t• •,'
i Jefferson City, Missouri, 65101, hereinafter designated "City," entered into a Contract with Evers & 'ss , } '
..j'1 Company,CPA's,with offices at 520 Dix Road,Jefferson
City Missouri, 65101, hereinafter referred to as
Auditor, on October 18, 2000, and amended on August 13, 2001, and October 23, 2001; and
jj 0!,
WHEREAS,the Contract was for technical and professional services related auditing of financial records •r ^'
±!<+ of the City; and }; c",.•"
�i .eft
J
r WHEREAS, the parties wish to renew the Contract for a one 1
p ( ) Year period.
NOW,'THEREFORE, be it agreed as follows:
A. Paragraph 1 of the Contract dated October 18,2000, and amended August 13, 2001,and October .t,'�'r,;;��r�;•':..�::�•,-
s hereby amended
23, 2001, i y to read as follows: �,.�:�:�>xf��T�,,2:;.•,
' 1. Scope of Services �;; ..,sys�.=.,•,.1
t The City agrees to engage the services of the Auditor to perform the services as described '� M
i in the Audit Proposal which is attached hereto as Exhibit A and incorporated herein. In '{_ `
addition to the services described in Exhibit A the Auditor shall perform an audit of �,; r''s'•x''�
7 Highway 179 Corporation Debt Service Fund for a second
year beginning August 15,
2002.
1r,; klrrs:`::
z
': B. Paragraph 6 of the Contract dated October 18,2000,and amended August 3,2001,and October 23,
2001, is hereby amended to read as follows:
6. Compensation. ,r'i rjL
The City
( ty agrees to pay the Auditor in accordance with the terms set forth in Exhibit A,
;t which shall constitute complete compensation for all services to be rendered under this
y contract. The final payment will be subject to receipt of a requisition for payment and a
statement of services rendered certifying that the Auditor fully performed all work to be
paid for in conformance with the contract. It is expressly understood that in no event will ;���� f��'��4�<< •;
the total compensation and reimbursement to be paid to the Auditor under the terms of this �?' , ;•'. :�
contract exceed the sum of Twenty-Two Thousand Three Hundred Dollars ($22,300.00)
for the initial contract term, Twenty-Two Two Thousand Nine Hundred Seven Five Dollars �^
ty- Seventy-Five
($22,975.00)for the first renewal of the contract,and Twenty-Three Thousand Six Hundred
Sixty-Five Dollars ($23,665.00) for the second renewal of the contract, for all services
required unless specifically and mutually agreed to in writing by both the City and the
tYr' �f a
:= Auditor. No change in compensation shall be made unless there is a substantial and
y, significant difference between the work originally contemplated by this agreement and the ( ( ;
work actually.required. Payment for the services related to the 2001 and 2002 audits of
,4 Highway 179 Corporation Debt Service Fund shall not-to-exceed Three Thousand Four
k Hundred Seventy Dollars ($3,470,00) per audit in addition to any other sums due and
owing for other services.
K\Contract Fks\Protes\Fono1 Services\even d co\cmendment 2002.03.wpd �i�';•�)'`
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C. Paragraph 17 of the Contract dated October 18,2000,and amended August 13,2001,and October
23, 2001, is hereby amended to read as follows:
X -
'b'•:t',
This contract shall be in effect from November 1,-20%2002 through October 31
2W2 2003 for the audit of fiscal year ending October 31, 20@} 2002. With-th,
consent of bodi par
)
tile cont,act may be extczzded on an atirittai -az-13-1,0rulic(i
t� ties,
:7 at tile P1 iCC 4UO tcd fbi dint terin. y i
n . D. All other sections of the Contract dated October 18 2000 and amended August 31, 2001 and
f.a October 23, 2001 shall remain in effect as stated. z r
IN TESTIMONY WHEREOF,the parties have hereunto set their hands and seals this ay of July,2002. ,'yt
CITY OF JEFFERSON MISSOURI
"Yl AUDITOR
f EVERS&COMPANY,CPA IS
' • Ma or Title:
ATTEST: ATTEST:
F.
V!
City Clerk
Secretary '` 4(;
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APPROVED AS TO FORM: ► :' f
City Counselor
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CITY OF JEFFERSONr' ;"
t AMENDMENT TO CONTRA CT FOR A UDI T SER VICES
WHEREAS, the City of Jefferson, Missouri, a municipal corporation, with offices at 320 East McCarty, Jefferson 4 >
s` City, Missouri, 65101, hereinafter designated "City," entered into a Contract with Evers & Company, CPA's, with } '
r offices at 520 Dix Road, Jefferson City, Missouri, 65101,hereinafter referred to as"Auditor,"on October 18, 2000; r
t. and
,Fi, t'
' WHEREAS, the Contract was for technical and professional services to perform an audit of Highway 179
Corporation Debt Service Fund; and XP
WHEREAS, the parties wish to add a specific task to the Scope of Services with an appropriate addition to
k compensation;
Rfi
NOW THEREFORE be it agreed as follows: r
A. Paragraph 1 of the Contract dated October 18, 2000, is hereby amended to read as follows:
1. Scope of Services
The City agrees to engage the services of the Auditor to perform the services as described t ''
'?3e� in the Audit Proposal which is attached hereto as Exhibit A and incorporated herein. In } 'Fi
addition to the services described in Exhibit A, the Auditor shall perform an audit of r
Highway 179 Corporation Debt Service Fund.
t, B. Paragraph 6 of the Contract dated October 1$, 2000, is hereby amended to read as follows:
6. Compensation. 't Y1'xy
�ts�. ;fi `� tea 5•.��:
The City agrees to pay the Auditor in accordance with the terms set forth in Exhibit A,
T= which shall constitute complete compensation for all services to be rendered under this
contract. The final payment will be subject to receipt of a requisition for payment and a L`
' a statement of services rendered certifying that the Auditor fully performed all work to be
paid for in conformance with the contract. It is expressly understood that in no event will
the total compensation and reimbursement to be paid to the Auditor under the terms of this -
contract exceed the sum of Twenty-Two Thousand Three Hundred Dollars ($22,300.00) ,;j'
for the initial contract term, Twenty-Two Thousand Nine Hundred Seventy-Five Dollars ,
($22,975.00) for the first renewal of the contract, and Twenty-Three Thousand Six
Hundred Sixty-Five Dollars ($23,665.00) for the second renewal of the contract, for all ,
services required unless specifically and mutually agreed to in writing by both the City and
the Auditor. No change in compensation shall be made unless there is a substantial and
significant difference between the work originally contemplated by this agreement and the
work actually required. Payment for the services related to the audit of Highway 179
Corporation Debt Service Fund shall not-to-exceed Three Thousand Four Hundred
} Seventy Dollars ($3,470.00) in addition to any other sums due and owing for other
' services. ,t
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C'�rJ4yi"
CITY OFJEFFERk�SON
,!
AM.�NDMENT TO CONTRACT FOR AUDIT SERVICES a ,,< `xr
- S.jiE�"�>i}�'}fib<ti :•`,
WHEREAS,the City of Jefferson,Missouri,a municipal corporation,with offices at 320 East McCarty,Jefferson '= } �.•
City,Missouri, 65101, hereinafter designated City, entered into a Contract with Evers&Company,CPA's,with ''"Y3; d ,�•
offices at 520 Dig:Road,Jefferson City,Missouri,65101,hereinafter referred to as"Auditor,"on October 18,2000;
and
j :
WHEREAS,the Contract was for technical and professional services related auditing of financial records of the '`�r�g4jt=�,i�j ��i�3.."
r..,•.ry '•Y T#lam-'+`�• �l
City; and Y t' rf ;;'R
WHEREAS,the parties wish to renew the Contract for a one (1)year period.
t,t,,��a•
NOW,THEREFORE,be it agreed as follows: "'
A. Paragraph 17 of the Contract dated October 18,2001, is hereby amended to read as follows:
17. Term.
7t$:� This contract shall be in effect front November 1 2001 through October 31 2002 for the
audit of fiscal year ending October 31,2001. With the consent of both parties,the contract
ma be extended on an annual basis for one 1 additional one i
y ( ) ( )year period for the audit
of fiscal year ending October 31,20 p q that term.
OZ al the rice quoted for
B. All other sections of the Contract dated October 18,2001, shall remain in effect as stated. x
IN TESTIMONY WHERE 2001
OF,the parties have hereunto set their hands and seals this ay of August,
CITY OF JI✓FI IJRSON,MISSOUIi.I AUDITOR •.G,.yr�. .,'x'�ky:�• �:.
,
EVERS &COMPANY CPA's
.
Mao Title:
kt�.p' :
ATTEST: ATTEST:
,ri r
City Cler
�,c.•. Secretary
APPROVED AS TO l+
51 rT
{+ City Counser,
y,rF
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CITE'OF JEFFERSON
CONTRACT FOR AUDIT SERVICES
t�
THIS CONTRACT is made and entered into the A Ala of October, and between the City of Jefferson,
y 2000 by y
Missouri, a municipal corporation, hereinafter referred to as "City," and Evers & Company, CPA's, hereinafter
referred to as "Auditor."
WITNESS TO:
WHEREAS,the City desires to engage the Auditor to render certain technical and professional services described
in Exhibit A; and
WIUREAS,the Auditor made certain representations and statements to the City with respect to the provision of
such services and the City has accepted said proposal to enter into a contract with the Auditor for the performance t;rtx :n •' ':
of services by the Auditor.
NOW,THEREFORE,for the considerations herein expressed,it is agreed by and between the City and the Auditor
as follows:
1. Scone of Services.
Mi
Y 6u'
rye• 7$i..hl?�:�tc:1�'i.'�•
The City agrees to engage the services of the Auditor to perform the services as described in the Audit Proposal which ai/ ridt�i5.f
is attached hereto as Exhibit A and incorporated herein. �,�3�t e<�(,�{{,�_rrr;''i33,�r•�t;;-'
�Y, s•1}tFe�'rltii
2. Additional Services.
The City may add to Auditor's services or delete therefrom activities of a similar nature to those set forth in Exhibit A, ° Fx
provided that the total cost of such work does not exceed the total cost allowance as specified in paragraph 6 hereof. The
Auditor shall undertake such changed activities only upon the direction of the City. All such directives and changes shall
be in written form and approved by the Finance Director and shall be accepted and countersigned by the Auditor or its
:f11 tcr,�,txv 1
agreed representatives.
` 3. Existing Data. j R`
All Information, data and reports as are existing, available and necessary for the carrying out of the work shall be
furnished to the Auditor without charge by the City,and the City shall cooperate with the Auditor in every reasonable wayti LL •, r'.�,,{��1
In carrying out the scope of services. The Auditor shall not be liable for the accuracy of the information furnished by the
Y City.
4. Personnel to be Provided. R;<
Auditor represents that the Auditor has or will secure,at its expense all personnel required to perform the services called
for under this contract by the Auditor. Such personnel shall not be employees of or have any contractual relationshipF
with the City except as employees of the Auditor. All of the services required hereunder will be performed by the Auditor 'r . # e'i ....
'
or under the Auditors direct supervision and all personnel engaged in the work shall be fully qualified and shall be
authorized under slate and local law to perform such services. None of the work or services covered by this contract shall i { ,, r, },'
•,k; be subcontracted except as provided in Exhibit.A without the written approval of the City. =na
t: 5. Notice to Proceed.
The services of the Auditor shall commence as directed in the Notice of Proceed and shall be undertaken and completed 15 �,
In accordance with the schedule contained in Exhibit A.
If
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4.% ! sxYV� �• .L.
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.,,nt+a+,' ��:t t't { .t. ! ( t. , e �` .s a' t w' t r J f x rr•
f. of � f` t ; ' } _ 1 't .•Y„r 's�.S�>t Y`tk f
t..,t,• :h f..1' ,It i c^i f t, r r t t t'` a a(,>, ? + '3 ;E ''+ F7 .�;'I.. ........dd 44,
Omit I
((
1x+4'St. f ' � :' +, p''S] +F.5j `I'� t J..E �` .'J,>j�r�'}.-aF'�'. `F`•�+Er i�':(S'•`�.i, S,;r•..r.
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':twb.Sk',aNh'FA..E ol d 1 � .... ! .".}.. .{ '`.. :,. e... ,,4 !: , .r,. r y J•', t .J \ ,�,.fx! .,r/,r r S,.Rrii � kr�;!, � yj 1 11..
, y+ 5.1{rh .•�
6. Compensation.
_ mnensation.
The City agrees to pay the Auditor in accordance with the terms set forth in Exhibit A,which shall constitute complete
Adavkk compensation for all services to be rendered under this contract. The final payment will be subject to receipt of a
requisition for payment and a statement of services rendered certifying that the Auditor fully performed all work to be
paid for In conformance with the contract. It Is expressly understood that in no event will the total compensation and
rehnbursenrent to be paid to theAuditor under the terms of this contract exceed the sum of'Pwenty- ,wo'I'housand Three
Hundred Dollars ($22,300.00) for the initial contract term,Twenty-Two Thousand Nine Hundred Seventy-hive Dollars
($22,076.00)for the first renewal of the contract,and Twenty-'Three Thousand Six Hundred Sixty-h'ive Dollars($23,665.00)
for the second renewal of the contract,for all services required unless specifically and mutually agreed to hi writing by
both the City and the Auditor. No change in compensation shall be made unless there is a substantial and significant {y>
difference between the work originally contemplated by this agreement and the work actually required,
7. failure to Perform,Cancellation.
If,through any cause, the Auditor shall fail to fulfill in timely and proper manner its obligations under this contract,or
If theAuditor shall violate any of the covenants,agreements,or stipulations of this contract,the City shall thereupon have
the right to terminate this contract by givingwritten notice to the Auditor of such termination and specifyingthe effective
date thereof,at least five(5)days before the effective day of such termination. The Auditor maywithout cause terminate
this contract upon thirty(30)days prior written notice. In either such event all finished or unfinished documents,data,
studies,surveys,drawings,maps,models,photographs,and reports or other materials prepared by the Auditor under
this contract shall, at the option of the City, become its property, and the compensation for any satisfactory work
r completed on such documents and other materials shall be determined. Notwithstanding the above the Auditor shall not
be relieved of liability to the City for damages sustained by the City by virtue of any such breach of contract by the
Auditor.
8. Assignment.
The Auditor shall not assign any interest in this contract,and shall not transfer any interest in the same (whether by F;th;?; t5?.`„• ,'
or rr
assignment or novation),without prior written consent of the City thereto. Any such assignment is expressly subject to
all rights
i
its and remedies of the City and • t
g ,y er his agreement, including the right to change or delete activities from the
contract or to terminate the same as provided herein,and no such assignment shall require the City to give any notice ;ti}4ry\yt.r
to any such assignee of any actions which the City may take under this agreement,though City will attempt to so notify Lai, i
any such assignee.
9. Confidentiality. a Y
Any reports,data or similar information given to or prepared or assembled by the Auditor under this contract which the
City requests to be kept as confidential shall not be made available to any individual or organization by the Auditor
without prior written approval of the City.
10. Nondiscrimination. �(t�
The Auditor agrees in the performance of the contract not to discriminate on the grounds or because of race,creed,color,
national origin or ancestry, sex religion, handicap, a g e or political affiliation a gainst an y employee of Auditor or
applicant for employment and shall include a similar provision Ili rill subcontracts let or awarded hereunder.
11. Independent Contractor. RN.
•'rr The Auditor is an independent contractor and nothing herein shall constitute or designate the Auditor or designate the
Auditor or any of its employees as agents or employees of the City. %,:.;
12. Benefits Not Available.
"IX
i` The Auditor shall not be entitled to any of the benefits established for the employees of the City nor be covered by the ' + `
t: Workmen's Compensation Program of the City. t ;
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13. Nonsolieltation.
The Auditor warrants that he has not employed or retained any company or person,other than a bona fide employee
working solely for the Auditor,to solicit or secure this Contract,and that he has not paid or agreed to pay any company `•`•�t'-a`<
or person,other than a bona fide employee working solely for the Auditor,any fee,commission,percentage,brokerage
{,rF" r r
_�.>�r:•.
fee,gifts,or any other consideration,contingent upon or resultinf,from the award or makingof this Contract. For breach
or violation of this warranty,the City shall have the right to annul this Contract without liability,or,In its discretion,to
deduct from the Contract price or consideration,or otherwise recover the full amount of such fee,commission,percentage,
brokerage fee,gifts,or contingent fee. ?'
14. Books and Records.
The Auditor and all his subcontractors shall maintain all books, documents, papers, accounting'records and other ,;>:, ;?',,'
evidence pertaining to costs incurred in connection with this Contract,and shall make such materials available at their
ti respective offices at all reasonable times during the Contract and for a period of three(3)years following completion of
the Contract. 'i t;'•f
15. Delays.
The Auditor shall not be liable for delays resulting from causes beyond the reasonable control of the Auditor;the Auditor ',':,' •,:
has made no warranties, expressed or implied, which are not expressly set forth in this Contract; and under no
circumstances will the Auditor be liable for indirect or consequential damages.
16. Notices.
f
x'.
All notices required to be in writing may be given by first class mail addressed to the City of Jefferson,320 East McCarty ,�`4,°>r:'•",y
Street,Jefferson City,Missouri,65101,and Auditor at Ever&Company,CPA's,520 Dix Road,Jefferson City,Missouri, .�r
65109. The date of delivery of any notice shall be the second full day after the day of its mailing,
� ` � t '
17. Term. ;.
This contract shall be in effect from November 1,2000,through October 31,2001 for the audit of fiscal year ending October kxr f>v
::,,;:.:Ili: =t7":'d::rr,`_ttf`•b,'
31,2000. With the consent of both parties,the contract may be extended on an annual basis for two (2)additional one
-; , (1) year periods for the audit of fiscal years ending October 31,2001 and October 31,2002 at the prices quoted for the
respective terms. `'�t A
�
IN WITNESS WHEREOF, the parties hereto have caused this Contract to be executed on the day and year first
',,it;,,.{
k. v
written.
f{' CITY OF JEFFERSON AUDITOR
EVERS &COMPANY,CPA'S
t'r
Mayor Title: /?J.Gfiotlt- �
�\'fi'e'f•••`. 15�.h .I,'' ,.'
ATTEST: ATTEST: ,ti`
y Title:
APPROVED TO FO
k�tta,y'.
rte
City Counselor
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or4:
RSON
Jefferson City, Missouri
FOR THE THREE YEARS OCTOBER 31 o 2000v 2001 AND 2002
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Presented
Yw a,AN+.:
� �9'�FNt't
Certified 1 Accountants, r ;$fAzi;.
520 Dix E' 4��Yr`Ft�i t
•• • xe�YJy{t
y • • • •
Dale A.-Siebeneck, CPA
Audit Partner
(573) 635-0227
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TABLE OF CONTENTS
K?
-0.. PAGE #
.�;
PROPOSAL SHEET
M
..r+ SCOPE;
Audit Objectives................................................................... 1 -2 l ,
Management Responsibilities............... 2
Audit Procedures—General...................................................... 2-3
`rJ Audit Procedures—Internal Controls........................................... 3y .<
„
Audit Procedures—Compliance. '
Audit Administration, Fees, and Other......................... 4-6
r•r a °�
yi
PROFILE OF THE FIRM................................................................ 7-8
STAFF RESUMES & EXPERIENCE. 9- 12
'
GOVERNMENTAL EXPERIENCE..............
ADDITIONAL PROFESSIONAL SERVICES...........................
:Y.
FIRM QUALITY CONTROL. v�
rd's' r�i
PROFESSIONAL ASSOCIATIONS................... ............................... 16
F. CHECKLIST OF INFORMATION TO BE PREPARED ;
xf. BY THE CITY OF JEFFERSON...... .......... 17 - 18
t.
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• K43 Sale. 4t. �: t�l•;.5r I.Q+. .1��'�sL�'�` $ Ax9 H}�r:av� ms's S l
x
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.� ,y.�L. Yx.f 77"ii:A2a.r.,i..t ,l. ..ry � ,'.�;l. •-`.�.,,}`. ��f rrl�K >•.L;. -.Y...�Y r 4i.�' ,.t ±Kt���i�.t �.���.r;.,#. r; R ;n,,.,` Y� !p'It',0
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�yb,JS.:. u�� £., rr ?.•h3. ria x i r c Y. :s z r+ a ..s;e 4.! •�k-.
�' i'1'.f !{§'}, '� r:r- i{�'t� `�,�riv t .t .,} f 2tr x c .,, ':F` t t`.+a ref�(e "4 *` -+ at�.� ,�' P .h`� +i' �f R;•r� ,•
,i i •5.(� �y� i� vy '�^r tt s :�,�1 3�Ft � n/ +t. `s� �_ +�y l t .af $:lS'y`(�Y}r„ Q r fit )w r "�.t,{� } t�"•
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?�� ''�!�' ',�'� '�' �f i��a"r2".rS��� a N3 .•!: ?r .j�. t �r + f i?c a ! r v� .a? ..." ,S y' �
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PROPOSAL SHEET ;1 '
Offeror must complete, sign and return this document with his proposal information.
CITY
Cost with City 4 r'
Financial Statement and Printing
YEAR g �• ;�_::sk
�i
'r 1. 1999 - 2000 $ 221.300
2. 2000 $ 22 975 °'1j
2001
�
3. 2001 2002 $ 23.665 '+;
r
+' TOTAL BID THREE YEARS $ 68,940 >tt '
xa FIREMAN'S RETIREMENT . ;;
-< Cost with City
YEAR Financial Statement and Printing
is ���`� '.iris,•;
I
` 1. 1999 - 2000 2,000
.} ;
2. 2000 - 2001 $ 2.960
2,125
3. 2001 - 2002 TOTAL BID THREE YEARS $ 6,185 .
1 i• T`
r,
•ft r.
Do you represent a disadvantaged business? YES NO g {`s
p {��' g�iya
NAME OF COMPANY EVERS & COMPANY, CPA'S, L.L.C.
'f F
sf,G 'AGENT AND TITLE DALE A. SIEBENECK, CPA, AUDIT PARTNER
r
!s ADDRESS 520 DIX ROAD '
JEFFERSON CITY, MO 65109 'x''
SIGNATURE OF BIDDER
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Evers Company, CPA's, L.L.C.
Certified Public Accountants and Consultants
Elmer L. Evers !t''
Jerome L Kauffman
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January 27, 2000 Richard E. Elliott
Dale A. Sieboneck „}.•dr,
Keith L. Taylor
,. Director of Finance Lynn J,Graves
Steve Schlueter,
,
City of Jefferson ,:
320 E. McCarty Street ;r'rit°vii?,=,'
Jefferson City, MO 65101zi"""
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We are pleased to confirm our understanding of the services we are to provide the City of Jefferson for
the three years ended October 31, 2000, 2001 and 2002. We will audit the general purpose financial
statements of the City of Jefferson as of and for the years ended October 31 2000 2001 and 2002. {`
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Also, the document we submit to you will include the following additional information that will be
subjected to the auditing procedures applied in our audit of the general purpose financial statements:
1. Schedule of expenditures of federal awards.
rd SCOPE �� ( �
Audit Objectives
!t.
The objective of our audit is the expression of an opinion as to whether your general purpose financial ' w,°h2
F r statements are fairly presented, in all material respects, in conformity with generally accepted accour ng
principles and to report on the fairness of the additional information referred to in the first paragraph � ti` s:
when considered in relation to the general purpose financial statements taken as a whole. The objective
} also includes reporting on—
Internal control related to the financial statements and compliance with laws, regulations, and the
.�, provisions of contracts or grant agreements, noncompliance with which could have a material ;����?���;;,.,;.•!,
effect on the financial statements in accordance with Government Auditing Standards.
,t * Internal control related to major programs and an opinion (or disclaimer of opinion) on
ra compliance with laws, regulations, and the provisions of contracts or grant agreements that couldl :uJd ;
. . Y•4 ,fir 3't z)an•, ?i
have a direct and material effect on each major program in accordance with the Single Audit Ac? ,1� ,
r1 kkM..:
s}?} of 1996 and OMB Circular A-133, Audits of States, Local Governments, and Non-
Amendments
rtf.'
�s Profit Organizations.
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The reports on internal control and compliance will each include a statement that the report is intended
�At a,;•50Z��i i
for the information and use of the audit committee, management, specific legislative or regulatory
bodies, federal awarding agencies, and if applicable, pass-through entities, ,.�.'.
10`;tr Gfi
520 Dix Road • Jefferson City,Missouri 65109 • 573/635.0227 FAX 573/634.3764
Village Green Shopping Center • 1021 W.Buchanan Street,Ste. 10 • California,Missouri 65018 573/796.3210 FAX 573/796-3452
3938 Hwy.54,Suite A Osage Beach,Missouri 65065 • 573/348.4141 FAX 573/348.0989 '
AfemberAla Affiliated Offices Worldwide
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Om audit will be conducted in accordance with generally accepted auditing standards; the standards for
financial audits contained in Government Auditing Standards, issued by the Comptroller General of the
United States; the Singlc Audit Act Amendments of 1996; and the provisions of ONIB Circular A-133,
and will include tests of accounting records, a determination of major program(s) in accordance with
tn�,Fa}• Circular A-133 and other procedures we consider necessary to enable its to express such an opinion and
to render the required reports. if our opinion on the general purpose financial statements or the Single
Audit compliance opinion is other than unqualified, we will fully discuss the reasons with you in ;
advance. If, for any reason,we are unable to complete the audit or are unable to forth or have not formed
an opinion, we may decline to express an opinion or to issue a report as a result of this engagement.
Management Responsibilities
Management is responsible for establishing and maintaining internal control and for compliance with the
provisions of contracts, agreements, and grants. In fulfilling this responsibility, estimates and judgments
by management are required to assess the expected benefits and related costs of the controls. The
objectives of internal control are to provide management with reasonable, but not absolute, assurance
that assets are safeguarded against loss from unauthorized use or disposition, that transactions are
1 executed in accordance with management's authorizations and recorded properly to permit the
preparation of general purpose financial statements in accordance with generally accepted accounting ."
principles, and that federal award programs are managed in compliance with applicable laws and
regulations and the provisions of contracts and grant agreements.
Management is responsible for making all financial records and related information available to us. We
understand that you will provide us with such information required for our audit and that you are
i responsible for the accuracy and completeness of that information. We will advise you about appropriate
accounting principles and their application and will assist in the preparation of your financial statements,
. including the schedule of expenditures of federal awards, but the responsibility for the financial
statements remains with you. That responsibility includes the establishment and maintenance of
adequate records and effective internal control over financial reporting and compliance, the selection and :r•,;;r,t;`
application of accountin g principles, and the safeguarding of assets. Additionally, as required by OMB
i Circular A-133, it is management's responsibility to follow a and take corrective action on reported
g P y P P
-, audit findings and to prepare a summary schedule of prior audit findings and a corrective action plan.
j The summary schedule of prior audit findings should be available for our review on the date fieldwork
begins.
Audit Procedures—General 3
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the
.financial statements; therefore, our audit will involve judgment about the number of transactions to be
examined and the areas to be tested. We will plan and perform the audit to obtain reasonable rather than
� Y i ifir
absolute assurance about whether the financial statements are free of material misstatement, whether
caused by error or fraud. As required by the Single Audit Act Amendments of 1996 and OMB Circular
}. A-133, our audit wi11 include test of transactions related to major federal award programs for compliance
with applicable laws and regulations and the provisions of contracts and grant agreements. Because of k`v
the concept of reasonable assurance and because we will not perform a detailed examination of all
transactions there is a risk that a material errors fraud other illegal acts or noncompliance may existx
w: and not be detected by us. In addition, an audit is not designed to detect errors, fraud, or other illegal
acts that are immaterial to the general purpose financial statements or to major programs. However, we �liYLifill�t
will inform you of any material errors and any fraud that comes to our attention. We will also inform
you of any other illegal acts that come to our attention, unless clearly inconsequential. We will include ;i ;• t l
r�
{ such matters in the reports required for a Single Audit. Our responsibility as auditors is limited to the
period covered b our audit and does not extend to matters that might arise Burin an later eriods for
which we are not engaged as auditors.
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Our procedures will include tests of documentary evidence supporting the transactions recorded in the
accounts, and may include tests of the physical existence of inventories, and direct confirmation of >
° receivables and certain other assets and liabilities by correspondence with selected individuals, creditors,
and financial institutions. We will request written representations from your attorneys as part of the
engagement, and they may bill you for responding to this inquiry, At the conclusion of our audit, we will
also require certain written representations from you about the financial statements and related natters,
r
Audit Procedures—Internal Controls
In planning and performing our audit, we will consider the internal control sufficient to plan the audit in
order to determine the stature, timing, and extent of our auditing procedures for the purpose of expressing
i our opinions on the City of Fulton's general purpose financial statements and on its compliance with •.:,, ,
f + requirements applicable to major programs.
We will obtain an understanding of the design of the relevant controls and whether they have been placed ';;,; : .,,..�,.;;••� ,
in operation, and we will assess control risk. Tests of controls may be performed to test the effectiveness
1 of certain controls that we consider relevant to preventing and detecting errors and fraud that are material
to the general purpose financial statements and to preventing and detecting misstatements resulting from ` ; :;;,:.;:• .;.'
illegal acts and other noncompliance matters that have a direct and material effect on the general purpose
financial statements. Tests of controls relative to the general purpose financial statements are required
only if control risk is assessed below the maximum level. Our tests, if performed will be less in scope r�71, Yl+t:j, li
than would be necessary to render an opinion on internal control and, accordingly, no opinion will be ,�,,�•r�`''`1.'',
expressed in our report on internal control issued pursuant to Government Auditing Standards.
As required by OMB Circular A-133, we will perform tests of controls to evaluate the effectiveness of
the design and operation of controls that we consider relevant to
g p preventing or detecting material
noncompliance with compliance requirements, applicable to each major federal award program. +f�Yii; ;el,
'! However, our tests will be less in scope than would be necessary to render an opinion on those controls
and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to OMB ;Z.;,y,r;;���•,,
'+ Circular A-133.
An audit is not designed to provide assurance on internal control or to identify reportable conditions.
However, we will inform the governing body or audit committee of any matters involving internal
control and its operation that we consider to be reportable conditions under standards established by the
r j American Institute of Certified Public Accountants. Reportable conditions involve matters coming to
our attention relating to significant deficiencies in the design or operation of the internal control that, in
+, {,�.�:.,t.» .z ;
our judgment, could adversely affect the entity,s ability to record, process, summarize, and report `'1> w� ; ..k
financial data consistent with the assertions of management in the general purpose financial statements. j
n;.�:..1.,.. .
We will also inform you of any nonre'portable conditions or other matters involving internal control if
any, as required by OMB Circular A-133. <
Audit Procedures—Compliance �Y+ASV'
Our audit will be conducted in accordance with the standards referred to in the section titled Audit 'a';..
' Objectives. As part of obtaining reasonable assurance about whether the general purpose financial
statements are free of material misstatement, we will perform tests of the City of Jefferson's compliance
with applicable laws and regulations and the provisions of contracts and agreements including grant ' s �` �'::`
' agreements. However, the objective of those procedures will not be to provide an opinion on overall
compliance and we will not express such an opinion in our report on compliance issued pursuant told ,� '`
Government Auditing Standards. , �r �ttj
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OMB Circular A-133 requires that we also plan and perform the audit to obtain reasonable assurance
about whether the auditee has complied with applicable laws and regulations and the provisions of
contracts and grant agreements applicable to major programs. Our procedures will consist of the
applicable procedures described in the OMB Circular A-133 Compliance Supplement. The purpose of "{�:•��;:{:�_,-;,'
those procedures will be to express an opinion on the City of Fulton's compliance with requirements
applicable to major programs in our report on compliance issued pursuant to OMB Circular A-133.
Audit Administration,Dees, and Other �tEsa 1F
We understand that your employees will prepare all cash accounts receivable, or other confirmations we
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4.< request and will locate any invoices selected by us for testing.
At the conclusion of the engagement, it is management's responsibility to submit the reporting package
(including financial statements, schedule of expenditures of federal awards, summary schedule of prior
audit findings, auditors' reports, and a corrective action plan) along with the Data Collection Form to the
I, designated federal clearinghouse and, if appropriate, to pass-through entities. The Data Collection Form
and the reporting package must be submitted within the earlier of 30 days after receipt of the auditors' '''``),f;;s."•' '::
reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by
the cognizant or oversight agency for audits. :,::'!'f'';
The workpapers for this engagement are the property Y of Evers & Company, CPA's,L.L.C. and constitute
confidential information. However, we may be requested to make certain workpapers available to a
r' Cognizant or Grantor Agency pursuant to authority given to it by law or regulation. If requested, access
to such workpapers will be provided under the supervision of Evers & Company, CPA's. Furthermore,
upon request, we may provide photocopies of selected workpapers to the Cognizant or Grantor Agency.
i The Cognizant or Grantor Agency may intend, or decide, to distribute the photocopies or information
contained therein to others, including other governmental agencies. h a
The workpapers for this engagement will be retained for a minimum of three ears after the date the
Y
? auditors report is issued or for any additional period requested by the Cognizant Agency, Oversight 's<a. t4'u
Agency for Audit, or Pass-through Entity. If we are aware that a federal awarding agency, pass-through
entity, or auditee is contesting an audit finding, we will contact the a ies contesting the audit finding
for guidance prior to destroying the workpapers.
We try to base our fees for audits on hours incurred, at our normal hourly rates. Assuming the checklist
f of year-end accounting work which we will provide after the contract is awarded is completed andr� tyG"YyYr.
barring any unforeseen problems such as fraud or embezzlement, our fees for services will be as follows: yF4n' {v„l
Please refer to your Proposal Sheet at the beginning of this proposal for
iv
prices.
Please note: If any of the following issues affect the City during our contract, additional
fees will be as follows: `,.,;>4�
City adds a new fund $500 $1,000 }”
dC ' City refinances or issues
additional bonds $500 '`"
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In the event the City elects to implement GASB 34 earl and ides all necessary
-t Y provides y information
' relating to financial statements and disclosures, there will be no additional charge. If we provide , .; :',;
s li
«F.
assistance to effect the implementation our fees will be based on normal hourly rates for time1kx SKr;
incurred, The billing rates for our staff will be as follows;
2000 X002
2001
2
Audit Partner
$120 $121 $130
Audit Manager $85- 100 $90- 105 $95 -110 '
.,`rY.
Audit Staff $65 - 80
Clerical $50 �
Staff $4S $55
,{ i
Our invoices for these fees will be rendered each month as work progresses and are payable on
presentation. The above fees are based on anticipated cooperation from your personnel and the fxgF�s�;j;���v�
assumption that unexpected circumstances will not be encountered during the audit. If
significant additional time is necessary, we will discuss it with you and arrive at a new fee
estimate before we incur the additional costs. Service charges at the rate of 18% annually or ` i:: :? :`• .;.
1.50% per month will be applied to all past-due balances. If we elect to terminate our services for ° '?p'
nonpayment, you will be obligated to compensate us for all time expended tluough the date of
' tennination.
Our firm policy on year-round consultation is:
1. For phone call discussions, we make our professional staff available, as you have needs, for up .`,:r
' 'II to 30 minutes a month or six (6) hours a yharge. If the calls extend longer than 30
11 y:,.a11 year at no c
' minutes, there probably will be a charge,at our standard hourly rates,
2. For meeting with the client, there usually will be a charge.
Audit
Hourly Approximate f'
Professional Rate Total F
Profe Hours ''.
Dale Si e k $120
Is`
eben c 35 $ 4,200
I ynn Graves 120 5
600 x� ''t't>,• ;`,
'.x.' re 100 70 Jo Moo
„. 7,000
.' Steven Thompson 90 60 5,400
Scott Struemph 8Q 30
2,400 �E,�;•- � ��;��,�
Cathy Schulte 65:r7 orck 30 1,950 r.
Julie F
65' 30 1,950
Marc Miller 55 30
1,650
Jenifer Tambke 55 30 1,650
26,800
'eta; Discount _(L5 5 0
' 22 300
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Timing of Events
A pre-audit conference will be held with the City's staff'and myself at a mutually convenient
time, after this agreement is signed. The audit is expected to begin on or about January 1, 2001. 4
We will deliver all reports listed in the Request for Proposal no later than March 1 2001 to the1�'pew.°' `
Director of Finance. A post-audit conference will be held with the Director of Finance to review
the financial statements, compliance reports and a draft of the report of comments and
"e recommendations no later than March 15, 2001. We will present copies of the reports and ak
general explanation to the Mayor and City Council in March. 99
We appreciate the opportunity to be of service to the City of Jefferson and believe this letter �aur;'
,;. accurately summarizes the significant terms of our engagement. If you have any questions, .j"f�,
please let us know. If you agree with the terms of our engagement as described in this letter,
.t
please sign the enclosed copy and return it to us.
'a'a Very truly yours,
fit,1
.� EVERS & COMPANY CFA's L.L.C. R
�,,1 /(/� �///,111 � �/,/,y//� (/ _�§;:.,•
DALE A. SIEBENECK CPA
Audit Partner ' k"'F
I.y 'RESPONSE:
}` This letter correctly sets forth the understanding of the City of Jefferson.
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CITY OF JEFFERSON
r' AMENDMENT TO CONTRA CT FOR A UDI T SER VICES
WHEREAS,the City of Jefferson,Missouri,a municipal corporation,with offices at 320 East McCarty,Jefferson City, '
Missouri, 65 10 1,hereinafter designated"City,”entered into a Contract with Evers&Company,CPA's,with offices at
520 Dix Road, Jefferson City, Missouri,65101, hereinafter referred to as"Auditor,"on November 12, 1997;and
WHEREAS,the Contract was for technical and professional services described in Exhibit A; and >
Ve-
WHEREAS, the parties wish to add a specific task to the Scope of Services with an appropriate addition ton;r;
compensation;
' NOW, THEREFORE,be it agreed as follows:
F"4• . y Y r ��'h"r
A. Paragraph 1 of the Contract dated November 12, 1997, is hereby amended to read as follows:
1, Scope of Services
�
,.
r The City agrees to engage the services of the Auditor to perform the services as described in the 5
r Audit Proposal which is attached hereto as Exhibit A and incorporated herein. In addition to
the services described in Exhibit A, the Auditor shall perform the services related to a
E procedures review described in Attachment 1 hereto.
ice,„ ,�{ .. ,•;.
'x B. Paragraph 6 of the Contract dated November 12, 1997, is hereby amended to read as follows: 1"✓y.
6. Compensation.
s
The City agrees to pay the Auditor in accordance with the terms set forth in Exhibit A, which
shall constitute complete compensation for all services to be rendered under this contract, The
final payment will be subject to receipt of a requisition for payment and a statement of services
n
rendered certifying that the Auditor fully performed all work to be paid for the conformance
with the contract. It is expressly understood that in no event will the total compensation and
t�. , .
•F•:, reimbursements to be paid to the Auditor under the tenns of this contract exceed the sum of ' 'sz
'. Twenty Thousand Dollars ($20,000.00) for the initial contract term, 'Twenty Thousand Six
r Hundred Dollars($20,600.00)for the first renewal of the contract,and Twenty-One Thousand �f,•fi,%``
Three Hundred Dollars for the second renewal of the contract, for all services required unless 'wa::
specifically and mutually agreed to in writing by both the City and the Auditor. No change in
r ra:
' compensation shall be made unless there is a substantial and significant difference between the
work originally contemplated by the agreement and the work actually required. Payment for
the services related to the procedures review described in Attachment 1 in an amount
not-to-exceed Twelve Thousand Seventy-Five Dollars ($12,075.00) in addition to any
other sums due and owing for other services.
t k�,
11;\IiCRETARY+YCONTRAC f F14ESTROFF.SSIONAI.SERVICE"VER9 k COADIENDMF.NT•:000•:DOC
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FINANCE DEPAR'rMENT
PURCHASING DIVISIONS{,r
SUBJECT: Proposal 1896 - Audit Servicesk
Finance Dept., Opened on July 25 2000
PROPOSALS RECEIVED: Y
City of Jefferson Section Yr. One Yr. Two Yr. Three TOTALy• '
Evers & Company CPAs, Jefferson City, MO $22,300.00 $22,975,00 $23,665.00 $68,940.00 'F':a
Williams-Keepers, LLC, Jefferson City, MO $25,400.00 $26,200.00 $26,700,00 $78,300.00
Cochran, Head & Co., Kansas City, MO $29,770.00 $ 30,710,00 $31,950.00
$92,430.00
Other firms who were contacted but did not respond are listed on the tabulation of ro osals+ E`
FISCAL NOTE: t ;
, f?
Funds have been requested in the 2000-2001 budget to cover this expense. The award of
the audit of fireman's pension funds will be referred to that board for action. i
l i a ;Lx PAST PERFORMANCE: ,
{ Evers and Co., CPA's of Jefferson City, Missouri completed the past three year agreement
AD
'r satisfactorily. 5"' ?j�fi]1K,(4j"
' RECOMMENDATION:
xI
Based on information contained in Proposal 1896 it is recommended that a contract be
awarded to Evers & Co., CPA's of Jefferson City, Missouri for the audit of Year 1999-2000 '
�
......3;,.,.,
- " funds in the amount of$22,300.00, The proposal carries up to two additional renewal periods at `+ • * �_Yl`Ji; 1
specific pricing which the City may choose to exercise at the end of years one and two. ;'
ATTACHMENTS - SUPPORTING DOCUMENTATION
�J }
1�
Tabulation of ProposalsA4 !'t t '
�.• s' '-livn.
Lstt:
Signature
Pu c asing Agent Finance Director ,
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CPA!s, L.L.C.
Evers & C
Certified Public Accountants and Consultants
Elmer L. Evers
Jerome L. Kauffman
Richard E. Elliott `' {
Dale A, Siebeneck
January 27,2000 Keith L.Taylor
Lynn J.Graves
Steve Schlueter,Director of Finance ' ,: "y=yx. y:,
City of Jeffersonir"�r�„
320 E. McCarty Street
Jefferson City, MO 65101 `
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We are P leased to confirm our understanding of the services we are to provide the City of Jefferson for
the three years ended October 31, 2000, 2001 and 2002. We will audit the general purpose financial
statements of the City of Jefferson as of and for the years ended October 31, 2000, 2001 and 2002.
Also, the document we submit to you will include the following additional information that will be
subjected to the auditing procedures applied in our audit of the general purpose financial statements:
1. Schedule of expenditures of federal awards.
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" Audit Objectives
The objective of our audit is the expression of an opinion as to whether your general purpose financial
statements are fairl resented in all material respects, in conformity with generally accepted accountinghtw
y p1�
principles and to report on the fairness of the additional information referred to in the first paragraph
when considered in relation to the general purpose financial statements taken as a whole. The objective ,
also includes reporting on— ti f
Internal control related to the financial statements and compliance with laws, regulations, and the
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provisions of contracts or grant agreements, noncompliance with which could have a material
rt, effect on the financial statements in accordance with Government Auditing Standards. 1c
:r * Internal control related to major programs and an opinion (or disclaimer of opinion) on
compliance with laws, regulations, and the t
grant a rovisions of contracts or agreements that could
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have a direct and material effect on each major program in accordance with the Single Audit Act �1 , `tr��... s;•
Amendments of 1996 and OMB Circular A-133, Audits of States, Local Governments, and Non-
Profit Organizations.
-,
The reports on internal control and compliance will each include a statement that the report is intended
for the information and use of the audit committee, management, specific legislative or regulatory y t•a
bodies, federal awarding agencies, and if applicable, pass-through entities.
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T 520 Dix Road • Jefferson City,Missouri 65109 573/635.0227 FAX 573/634 3764 Vp
" n Village Green Shopping Center • 1021 W.Buchanan Street,Ste. 10 • California,Missouri 65018 • 573/796-3210 FAX 573/796-3452 -t ,
%W. 3938 Hwy.54,Suile A • Osage Beach,Missouri 65065 • 573/348 4141 • FAX 573/348 0989 ;,
+ blember4y Affiliated Offices Worldwide
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Our audit will be conducted in accordance with generally accepted auditing standards; the standards for ' '•{?,, ;::;.;
financial audits contained in Government Auditing Standards, issued by the Comptroller General of the
United States; the Single Audit Act Amendments of 1996; and the provisions of OMB Circular A-133,
and will include tests of accounting records, a determination of major program(s) in accordance with
J
Circular A-133, and other procedures we consider necessary to enable us to express such an opinion and
to render the required reports. If our opinion on the general purpose financial statements or the Single
Audit compliance opinion is other than unqualified, we will fully discuss the reasons with you in
advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed
i an opinion, we may decline to express an opinion or to issue a report as a result of this engagement. `;:;', ;;'`it'' :•;
Management Responsibilities
' Management is responsible for establishing and maintaining internal control and for compliance with the
i provisions of contracts, agreements, and grants. In fulfilling this responsibility, estimates and judgments
by management are required to assess the expected benefits and related costs of the controls. The
objectives of internal control are to provide management with reasonable, but not absolute, assurance
that assets are safeguarded against loss from unauthorized use or disposition, that transactions are
executed in accordance with management's authorizations and recorded properly to permit the
preparation of general purpose financial statements in accordance with generally accepted accounting
principles, and that federal award programs are managed in compliance with applicable laws and
regulations and the provisions of contracts and grant agreements.
Management is responsible for making all financial records and related information available to us. We
understand that you will provide us with such information required for our audit and that you are
responsible for the accuracy and completeness of that information. We will advise you about appropriate
i ' accounting principles and their application and will assist in the preparation of your financial statements
f ,;,rtj'£r!t,l t!•Y tit .',;
including the schedule of expenditures of federal awards, but the responsibility for tlle financial
statements remains with you. That responsibility includes the establishment and maintenance of yt4 �rrr.y :r;
adequate records and effective internal control over financial reporting and compliance, the selection and
r
application of accounting principles, and the safeguarding of assets. Additionally, as required by OMB
;l Circular A-133, it is management's responsibility to follow up and take corrective action on reported (l {
j audit findings and to prepare a summary schedule of prior audit findings and a corrective action plan.
The summary schedule of prior audit findings should be available for our review on the date fieldwork
begins.
fir,4 1!`
Audit Procedures—General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the
financial statements; therefore, our audit will involve judgment about the number of transactions to be '"F;Ys'!,Eil,
examined and the areas to be tested. We will plan and perform the audit to obtain reasonable rather than 1, a
absolute assurance about whether the financial statements are free of material misstatement, whether
caused by error or fraud. As required by the Single Audit Act Amendments of 1996 and OMB Circular51�xugs,;:;,'.;
+- A-133, our audit will include test of transactions related to major federal award programs for compliance
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with applicable laws and regulations and the provisions of contracts and grant agreements. Because of
the concept of reasonable assurance and because we will not perform a detailed examination of all
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transactions, there is a risk that a material errors, fraud, other illegal acts, or noncompliance may exist
�} and not be detected b us. In addition, an audit is not designed to detect errors, fraud ay�ri;
y g r or other illegal
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.rt% acts that are immaterial to the general purpose financial statements or to major programs. However, we �"
G,!< will inform you of any material errors and any fraud.that comes to our attention. We will also inform N
U4; you of any other illegal acts that come to our attention, unless clearly inconsequential. We will include
such matters in the reports required for a Single Audit. Our responsibility as auditors is limited to the
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=.Trryyy period covered by our audit and does not extend to matters that might arise during any later periods for ;:,•;.�•;,�;.��"�,
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3 t which we are not engaged as auditors.
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