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HomeMy Public PortalAboutORD12691 �kF) E : .. BILL NO. 97-92 SPONSORED BY COUNCILMAN Nklgs__.. ORDINANCE NO.-_-�. - 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. WHEREAS, Evers and Company has become the best proposer for Audit Services; NOW, THEREFORE, BE IT ENACTED BY THE COUNCIL OF THE CITY OF l JEFFERSON, MISSOURI, AS FOLLOWS: Section 1. The proposal of Evers and Company is hereby accepted. Section 2. The Mayor and City Clerk are hereby authorized to execute an agreement with Evers and Company for Audit Services. f '' ' Section 3. The agreement shall be substantially the same in form and content as that agreement attached hereto as Exhibit A. , r Section 4. This Ordinance shall be in full force and effect from and after the date of its passage and approval. Passed: /lieu• 3 19� 7 Approved: x� r # i Presiding Officer ATTEST: APPROVED AS TO FORM: " r . "it y Counselor L4 fA�al! r City Cl +, 'r' 4: ��•tK t' l(}��'f'`' � ..� � � �,.-... �_. ..--..m .>.,..a..-,......,-.. M....:.. ... vts, a.� _ .r,.,lda .1:�+.,r✓� w+v�>•x....v¢txac�±x.Glirh3�19'�3Akl,(�, _yrri� yti it r irJ F i�iI . ':r•�g. xfr j 'j1 7 � , � t r�rt r ���J.efi a �'..' .,�,. L '�`n5a�t+,yicCNa<�-�9:6.i..'3 q r t fi•�� u i �' a1 } '�� a;ai.t a 1 t{ f 1?++ . .w..�..�...w�.�w.w..vw+svcww�Q o.r oun. wfn�aRlUVt�1�w�1 '1(�}®1[1YplOIiRI/�IOAq�W CITY OF JEFFERSON l ; AMENDMENT TO CONTRACT FOR AUDIT ISM;RVICES � WIIERIEAS,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 offices at 520 Dix Road,Jefferson City,Missouri,55101,hereinafter referred to as"Auditor,"on November 12, 1997; and WHEREAS,the Contract was for technical and professional services related auditing of financial records of the City; ` and WHEREAS,the parties wish to renew the Contract for a final one(I)year period. 4 I NOW,THEREFORE,be it agreed as follows: A. Paragraph 17 of the Contract dated November 12, 1997, is hereby amended to read as follows: 17. Term. This contract shall be in effect from November 1, 1999 through October 31,2000 for the audit of fiscal year ending October 31, 1999. B. All other sections of the Contract dated November 12, 1997 shall remain in effect as stated. IN TESTIMONY WHEREOF,the parties have hereunto set their hands and seals this ; day of September, 1999. CITY OF JEFFERSON,MISSOURI AUDITOR EATRIS&COM[PAN'Y,CpA'S Ma or Title: 14 -/'V L ATTEST: ;f[ ATTEST: i , City'Clerk Secretary. ( C ! }1 APk'R©V EDP AS TO FORM: City Co si w "' ; 11:�8ECRXTARV\W"T RAl.TnfF3`tPROPMI ONALSKHVICF-4\E%Tf44C()MMKNIMENTItkM)eg00, O .. �t F r 'a' 4}t`` 4ir+<.w b '°ire�x x r 1r��ifj 3F➢ , :. .. r' ' {r!l t Y . .+r��,�.'i`wrl�lw�re.Ma�nswwaiwrw�sw�ra /RS�O[s�anmuus. . .:j t <� CITY OF JEFFEWSON z x ".EADMENT TO CONTRACT FOR AUDIT SERV'C`p' 'Fy WHEREAS, the City of Jeff erson, Missouri, a municipal corporation, with offices at 320 ERst McCarty, , Jefferson City,Missouri, 65101, 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 related auditing of financial rccords i of the City; and WHEREAS,the parties wish to renew the Contract for a one i ( )Year period. � NOW, THEREFORE, be it agreed as follows: A. Paragraph 17 of the Contract dated November 12, 1997, is hereby amended to read as follows: Yn 17. Tenn. This contract a t shall be in effect from November 1, 1998 through October 31, 1999 for the audit of fiscal year ending October 31, 1998. With the consent of both parties, the contract may be extended on an annual basis'for one(1)additional one(1) for the audit of fiscal year ending October 31, 1999 at the price quoted for that term. B. All other sections of the Contract dated November 12, 1997 shall remain in effect as stated. I F IN TESTIMONY WHEREOF, the parties have hereunto set their hands and seals this � August, 1998. . day of t:SSz ;., CITY OF JEFFERSON,MISSOURI AUDITOR i. EVERS Lei COMPANY,CANS >° _ Mayor Title: ' ATTEST: 0r x ATTEST: is � I ity Clerk APPROVE)AS TO RM: '° City'Co r L ' tF,�3+.. C:4r�d�Crntr�e�aysnf rsrvica�even k eu�aQOndment ltMJd•9D.wp1 < tfr a y ..s F `' ally .' 11 : .. .,1'" '' :,P--^.i rt^'"'Zs"„� 4 1 �...,".'«-r•,ss.,'.'tns+....,...+,w..-.�'� t: �' s.kf i s CITY OF JEFFERSON z j CONTRACT FOR AUDIT DDT SEER VICES j THIS CONTRACT is made and entered into the _aZ__.day ef November, 1997, by and between the City of Jefferson,Missouri,a municipal corporation, hereinafter referred to as"City,"and Evers& Company, CFA's, E hereinafter referred to as "Auditor." WITNESSETH: WHEREAS, the City desires to engage the Auditor to render certain technical and professional services described in Exhibit A; and WHEREAS,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 of services by the Auditor. i NOW,THEREFORE,for the considerations herein expressed, it is agreed by and between the City and the Auditor as follows: 1. Scope�€Se�vic `?. The City agrees to engage the services of the Auditor to perfurm the services as described in the Audit Proposal which is attached hereto as Exhibit A and incorporated herein. Additional Servikces• The City may add to Auditor's services or delete therefrom activities of a similar nature to those set forth in Exhibit i r A,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 agreed representatives. 3. Existing Data, 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 way in carrying out the scope of services. The Auditor shall, not be liable for the accuracy of the information furnished by the City. 4. Personnel to be Providers s Auditor represents that the Auditor has or will secure at its expense all personmel required to perform the semices ` called for under this contract by the Auditor. Such personnel shall not be employees of or.have any contractual' relationship with the,City except as employees of the Auditor. All of the services requirad hereunder will be performed by the Auditor or under the Auditor's direct supervision and all personnel engaged in the work shall be n fully qualified and shall be authorized under state and local law to prforrn such ser�zcea. Nome of the work ox services covered by this contract shall be subcontracted except as provided in Exhibit A without the written: approval of the City. as i+ LLL 5. Notice to Proceed. s C The.services of the Auditor shall commence as directed in'the Notice of Pioceed and shall be,undertaken and + completed in accordance with the schedule contained in Exhibit A. 7 , Ir C:\9Md 1n1Ca\PRiM*Mra4vm tm\cw1jw9 JODI-ON.wpi ��i � .. �..._.. _.—,— •�..• � .,� 1(-1 ci i•+•t2:��tiCN'Pj,. Y����N fY; +a i { , n .k � i A 6. rl4tnnusatian• The City agrees to pay the Auditor in accordance with the terms se in Exhibit complete compensation for all services to be rendered under this contra t�The final payrxientlwill klie subject to ? " receipt of a requisition for payment and a statement of services rendered certifying that the Auditor-f all work to be paid for in conformance with the contract. It is expressly tinderatood that in no event the total compensation and reimbursement to be paid to the Auditor under the terms of this contract exceed the sum of Twenty Thousand Dollars ($20,000.00) for the initial contract torm, Twenty Thousand Six Hundred Dollars ($20,600.00)for the first renewal of the contract, and Twenty-One Thousand Three Hundred DoVars 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. 7. Failure tQ EexfQxw Qanceliation If, through any cause, the Auditor shall fail to fulfill in timely and proper manner its obligations under this contract,or if the Auditor shall violate any of the covenants, agreements,or stipulations of this contract, the City shall thereupon have the right to terminate this contract by giving written notice to the Auditor of such termination and specifying ( ) p fying the effective date thereof, at least five b days before the effective day of such termination. The Auditor may without cause terminate this con matt 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, City, come its roe all,at the option of the t3' property,rty,and the compensation for any satisfactory work 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• ®,ssigprnent The Auditor shall not assign any interest in this contract, and shall not transfer any interest in the same(whether �J by assignment or novation),without prior written consent of the City thereto. Any such assignment subject to all rights and remedies of the City under this agreement,i l t expressly gr 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 to any such assignee of any actions which the City may take under this a } , `4 attempt to so notify any such assignee, greement,though City wYII ( 9. Coxnfid �g�] g: ! :. 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.A.uditor without prior written a t r� pproval of the City. E 10. The Auditor agrees in the performance of the contract not to discriminate on the grounds or becarise of race,creed, color, national origin or ancestry, sex, religion, handicap, age or political affiliation, against any employee of Auditor or applicant for employment and shall include a similar provision in all subcontracts let or awarded Hq; hereunder. „y t; zrz 11: Indenendent �ontrac nr ; 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. l.;. .. t�Y 12. nefFit® JJ The Auditor shall not be entitled to any of the benefits established for the employees of the City nor be covered b the Workmen's Compensation Program of the City. y {� C .f '. C.�Uf�p\l1MU�1CbY�fY1[r�1YAIt WLMI{fYC{{ 11'yu .. . i � l 13. NomWicitation. "� 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 or person,other than a bona fide employee working solely for the Auditor, any fee,commission, percentage,brokerage fee,gifts,or any other consideration,contingent upon or resulting from the award or making of 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. t 14. nd 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 respective offices at all reasonable times during the Contract and for a period of three(3)years following completion of the Contract. 15. � 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>. 411 notices required to be in writing may be given by first class mail addressed to the City oxfJefferson, 320 East McCarty Street,Jefferson City,Missouri,65101,and Auditor at Evers&Company,CPA's,520 Dix Road,Jefferson City,Missouri,65109. The date of delivery of any notice shall be the second full day after the day of its mailing. 17. > This contract shall be in effect from November 1, 1997,through October 31, 1.998 for the audit of fiscal year ending <: October 31, 1997. With the consent of both parties, the contract may be extended on an annual basis for two(2) s additional one(1)year periods for the audit of fiscal years ending October 31, 1998 and October 31, 1999 at the prices quoted for the respective terms. IN WITNESS WHEREOF,the parties hereto have caused this Contract to be executed on the day and year first written. 2` CITY OF JEFFERSON AUDI'T'OR rd EVERS & COMPANY, CPA!S \ fLS ,.fil.�i(iLt(��"GLL,G•a-+GL.- �. �dZ�►.s�vJ � ;. �$^ or , Title: CPA, PARTNER ATTEST: ATTEST: City C rk Title: AUDIT ADMINISTRATOR :- APPROV��S T City Counselor - 3 - . � C:Vr�ei�oo,tlr�cta�plu[revi�w4v�n lb m�anlnct lO;iTlltl.wµl .. .�. . x ( .{d f t wo I r l A 5 ✓ Y �WV Propmal r ©J l / EFFERS- ON ' Jefferson City,Missouri For the 'Three Years .Ended it October 31, 1997,, 1998 and 1999 •r.. s Presented By i. r E r'ERS,,& COMPANY Corti led Pubi Aecou l nts DikRoad i �i Jeffexson City,-Ml 65108 Contact. + p.g■ '� �� { ,D6iZe��.Sl��.helli�� CPA,: t Partner t({ P r '3 to {`• t 1 '� .. I� (573) 635-0227 ' , , f r 7e ;AS' 3 a�. ''STT•"�""'^TfCt }V"� iY LI'�il�� 3 ! ➢ ' 4 � • i PAC :, `.. . .:.. SCOPE .................................................. PROPOSAL,REQUIREMENTS ... 3 -� 1i1 (In reference to pages 3 &4 of the Invitation for Propo sal)................. ADDITIONAL INFORMATION: 22 Audit Approach....................................................... ............ fY Compliance With The Single Audit Act Amendment of 1995........................ 13 " 14 . .............................. ...... ,....., ............, Profileof the Firm................................ •. Finn Quality Control......................................................... . 15 Professional Associations.......................................... 1G D By THE TION TO BE PREPARE CHECKLIST OF INFORMATION ifCITE 4F JEF'F'EILSON...........:. . ..............,...,.............................,.............................. 1'S 2�p . + 1 t t s + ... t. ., ,.. '. +., W f%�,YC—+'�h. hd'�►J''�y-�,'itd,� ��h3!��t S,°,i&, �� '�c.:• t z�..<e z r ; '' + t t t `� �',+:t� Mkt f,�.` kti �E;y '�'. .r'r T .-r��+ ' s,.'�''4+. . t -t • 3 s 1 ttr 7 r' z r: I Evers Com anv Cuxxs Elm or Public Accountants and Consultants � ? � . . er L.Evans ' August 18, 1997 Jerome L.Kaulfman Richard E.Elliott Dale A.Slobaneck Robert L.Kenney,Director of Finance Keith L.Taylor ! City of Jefferson,Missouri Lynn.).Graves 320 East McCarty Street ! Jefferson City,Missouri 65101 TRANSMITTAL LETTER ' Evers and Company is pleased to have the opportunity to submit the following proposal for audit services to the City of Jefferson. The expertise' of Evers and Company in serving municipalities. and other governmental organizations will provide the City of Jefferson with auditors who have a high degree of technical experience. Our,audit department follows a strict program of continuing professional education that involves senunars to keep us.knowledgeable in the latest changes in governmental audit standards and the . Single Audit Act. Therefore, our.auditors offer a close understanding of the City's financial and compliance icequirements.. In an effort to assist in the evaluation process, we have referenced arm in the proposal to the "Evaluation of Audit Proposals"criteria outline contained in your request for proposal. ' NW6 a reciate...the opportunity ou have.provided for us to submit our proposal to.the City.of .. PP. �3' P ;. s Jefferson. We attempt at all times to render a quality'sertncebr rr fair fee. It.is oar hope that this t p;roposal'meets with your approval. F Sincerely:yours, Yt EVEILS&'COMPANY. C'• g. ' Ceztified Public Accountants 1 x 2 .. .��y■/�,"�p�) DALE.A.;SERB /i�irCK s CPA�,;Audit Partner. 520 Diz Road Villa a Crean Shop ping Center 3938 N ::r4, Jefferoon City, Missouri 65109 1021 W.Buchanan SteOt,Ste.tin, Osage Beach M',ss�ud 155065 ! f; j, 573/635-0227 California;Missouri 65013 5?3/346-414!1 FAX 573/634-3784 573!796=321q FAX 573/348 0959 FAX 5731796-3452 ;x 3 �t� � 'c. + 7 r s r qty}x tra{. r3 i 't.,• x l' J ! '' `t f }.: �'-'�rtLmwino - - .�. - _••__ - _.- ___ / ___ r ,._:= v .::s. s.... }.:'t.rA... ..,.5� fiL:-., w ,s. ,...,e*�,'' SCOPE j, we will audit the general purpose financial statements of City:of Jefferson as of and for the year ended October 31, 1997, 1998 and 1999. Our audit will be a single audit 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; Qtnd the provisions of OMB Circular A-133, Audits of States, Local Governments, ��zna' IVon Pro fit Organizations, and will include tests of the accounting records of City of Jefferson and other procedures we consider necessary to enable us to express an unqualified opinion that the financial statements are fairly presented, in all material respects, in conformity with generally accepted accounting principles and to report on the Schedule of Expenditures of Federal Awards and on City of Jefferson's compliance with laws and regulations and its internal controls as required for a single audit, criteria 4(B)(D). Please note Circular A-128 has been rescinded. Single Audits of Local Governments for fiscal years beginning after June 30, 1996 are to be conducted in accordance with the new OMB Circular A-133. If our 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 single audit engagement,we will not issue a report as a result of this engagement. The management of City of Jefferson is responsible for e.�~►ablislung and maintaining internal control. 'In fulfilling this responsibility, estimates and judgments by management are required to assess the exacted 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 accoz nting principles, and that federal awards programs arc;managed in compliance with applicable laws and regulations. In addition, we will audit the balance sheet and the related statements of revenue and expenses for . . theTiremen's Retirement System Board,for the years ended October 31, 199'7,2998.1999. ' The:following is a list of funds to be included in our audit. Governmental Frond Typ es General Fund Special Revenue Funds t Parks rind Recreation Tolice Training F Wgmg Ti ax Fund TCI Special.Franchise 1. i r r .r J ti ,4I: 1' , r r , . . y ' .. I . �.. 4 . . . ..._., .+.r.,. . .1.- -.._' ' ; .._.. ,11 t a �t 1'Pe'o ..1.M �CC� Und z.1. a ", 7) �,. .11 ft-�!";-;:l ,:".",4n 1 pital Improvement Sales Tax ,1.i°k; ' li- ACC011lltt'OUD3 i,V,,i�f' 1 �,. . . it, General Fixed Assets I � .I :.. General Lon Term Debt - h I I!'` . I. Pronriet�iry Fund 7E 1. i; Enterprise Funds: . . . h Water Fund .: . Airport Fund Parking Fumd . ,,, . : .. .. F 'Transit Fund I4 f�: Wastewater Fund Imternal S t Service Fund: ,i Central M t Maintenance . ! Workers Compensa4on Self 3 J �' z : Inst=ce Fund ,I. t t , .11 P Fiduciary Fund Type: , 11�k Fireman's Retirement ,11.. MODAG"Grant,Fue�d fix, a , �i IIAII Art Fuud+, c t � t!. . , I 11 f :v USS Jefferson 1. I City.Submarine Trust . . ... E� 11 f Y 1.rI t J r . i f 11;tt, ', a a S S is 11 3 t _ , t z I B r i e 1 .' y 5.1 Iir 5t h ..F tf Y - fl >I 11 GG 4 �,. i i ` ,ti / r 11 j�''sC p i + ', ` t t rr IY r Y .: . 5�,«r �,".� S ! ,laf t ti 3! , Y , P t,i.. 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P ^' / f k' `'li .ar'}°i,Y�.a ,da d.:, t ..., >, �, !- ,�..+ r f :{' Y , j ft r }} ik( b k} t t x' :' �". -1* .1F L .' 1S .,A Y �. y, (41 .:} s g as -t':. , '1 111- r. 'e4�.�T t rd�: > �1 f r it t� ':r� + l )..{�' :*t q s g r h 4t x !.. r .i. 3 94� G :+P .Y t' .r 1 r t r.. g t :+.,x`: � r4i><a" n 1 t( i }.. t r t 5�, tY.. . t4 h t e fit' a +y�,L 5y.;, �., Yr :t ; a r "'} rt der }. ;.�:,, 7''.. rt N ra",.Ii, d 1, n-Y e h r- ..4.!.*i ( l }i-r ;},G 1 jF G y x t� . 1 �l H, i tr (.r_.. ,..'. z v ..rz.;.t:'"-Y.. ,.tAu Y 11 i �x4 ;5v- r'triii�r�.rsa`s�rrrrr�-d-. t. PR ""'1SA]L RE r (In reference to pages 3 & 4 of the Invitation for Proposal) 1. The work done on the audit would be performed from our Jefferson City office. At.the ' Present time,the personnel of the office are as follows: t; t8 � ((�)) ` ( f i a Partners 5 Professional Staff l l < Data Processing Staff l Para Professional Staff 1 ! Office Support Staff 3 21 2. The range of activities in the governmental area that the local office performs are: A. Audits-including those with the Single Audit Act requirements ' B. Monthly accounting services-including preparation of payroll C. Perform rate studies Z., Assist governmental entities in bidding banking services E. : Review insurance coverage for adequacy and assist in bidding process Review revenue bonds and evaluate benefit of prepayment or refinancing G.' Property tax analysis Hi Fixed asset updates I: Other consulting services as specifically requested by governmental entities g t t .. ` Please refer to Page 12 of this proposal for an outline of our Audit Approach. The Timing of.Events for conducting the examination will be as follows: A' Pre-audit conference will be held with the City's staff and Oyself,at mWWI y ' ca nvenien 'tirte after this a ' gzeement is signed..The arulit.is'expectod to begun on or.iq�hout i cember 1, 1997. Tvk►o(2)copies of the hi rzport drafrwill be presented to e ' 'Director of Finance no later than Feb b n 15, l q9g. Thy will be a post tuuiit conference , .: held,no Later than i!ilarch.1, 1998 to review, the audit;all coffipLar ce xepo is and it ti,, i b be Included in'the"Letter of Commends" Tie final copies of the report • . p rt will be paes�nted ` ; to the Mayor and Ci ty'Council in March,.1 998 r 4 s T v to t �aiay i i t• { ' t l Yi ; t ANN Ism 7 ' 3: (Confd.) The estimated hours required.to complete the examination is as follows: AUDIT'OF CTH'Y OF JEFFERSON: ELff Level Audit'Partner 80 Audit Manager 80 t Audit Staff 245 Clerical Staff 25 , i AUDI']("OF FHt,EMENIS R.ETHMMENT: Staff Level Hours Audit Partner 8 Audit Manager 8 Audit Staff 8 Clerical Staff 6 Ite following"are the biographies of the individuals who will supervise and perform the audit procedures. We will be using the same individuals that were assigned to the audit the prior year. Once staff is assigned,very little if any,change is anticipated. We do not rotate staff r during the engagement. (Crite ria 3 (AX '�)j t ( �aMEit CPA, CFE: CGFM,Ma�nagira�Pairtng_r for the offices ofEvers and Company.. Elmer. �Q Elmer.(Sonny)Evers is the managing partner. P y. ...111 started the firm ixa 1374 and has a total of thirty years public accounting experience. He : k holds a Bachelor of Science degree in Accountancy from Lincoln University. He also holds ii -• L � a Maier of its degree in Accountancy-from the University afMissouri. He is a rraena +er . f of the Missouri Society of Certified Public Accountants,the American Imslituto of CertYfiecl f'• Public Accountants,,the,National Association of Certified FraudEimminers,,the rlssoct ration : y. t . ' of Government Accaun*ants as a Certified Gove�merit�Financial'I4ianager tine in�titut�of t Internal Auditors,the Missouri.Municipal League and the Missouri IndeT endent hankers �+ Association. '`,• 3�`, 4 Elmer has participated in senunars related to has various area.�s of pii8ct:ce, He is z P �P. ` ineolved specWcally with-planni�ng'ann establishing systems of internal control far By y7 sf 1.�N types o entities He also is involvP.d in audit'pla ming and desagn:ng.procedural tcs for �r,f Y 4 Ex nY ty of entities,He has much.e periei ce and Vaining mi fraud detection, rove.ti ation and interrogation lRe has worked closely with th prosecut g,attorn 7 u � uffice on'a number of cases. $ t, .2 3 fu r f 2 F E t 1 c yy v y ��i+{r 2�'�� r n t r ! F , ' it •pt4 + 2`' ti <tl s t r�� b�. bTY„p' JFe(+• �4 ; tf '.1 ..' t 2 i { + ¢„h S 1 R :. 'i7 t 'h. :sJ. ecsR'e:a. b.?.tt„`3iSt "u .$:.,'e ..H,n \ t ,. •' ... 2 ' r .t' ',r i {�,J �fe�� — - -- e�amar��raae -'- — ..�_.��`_..aa`s --='S ..a _ ,u2F..±•..+t: { 4. (Cont'd.) Over the years Elmer has worked with many attorneys on a variety of cauxt cases. His assistance has varied from helping the attomey understand the financial aspsects of a ccmtract to business valuation,contract disputes and malpractice cases. Elmer lass als6 served as a _-' .. ` •Special Master to the court. On many of the above mentioned cases he served as an expert ?, witness. F Relevant Experience: City of Jefferson,City of Waynesville, City of Odessa,Missouri Municipal League,Cole County Commission,Camden County Corntnisson 1. DALE A. SIEBENECK- CPA►. CGEM, Audit Partner Dale A. Siebeneck is an audit partner in the Jefferson City office of Evers and Company. Dale joined the firm in 1977 and has a total of ninetecn years public accounting experience. He holds a Bachelor of Science degree wwrith a major in accounting from Lincoln University. Dale is a member of the Missouri Society of Certified Public Accountants,the American Institute of Certified Public Accountants,the Missouri Society of Association Executives, the Missouri Municipal League,Downtown Rotary Club of Jefferson City and has been ` designated a Certified Government Fnlancial Manager. In addition,he served as the Interim Finance Director for the City of Jefferson for approximately four months and has also ' participated in numerous training courses, speal<.ing engagements and has written articles ` t published by various industry trade associations. Dale specializes in the audits of constriction companies and their special tax treatment, governmental accounting and auditing,not-for- profit audits and their related tax reporting } and management advisory services. Other areas of industry concentration are as follows: )V Audit of credit unions,automobile dealers,medical,oil jobbers,corporate tax and business ,. evaluations,commercial rental enterprises and construction material suppliers: Relevant Experience:. City of Jefferson, City of Waynesville,City of California,Missouri ` Municipal'League ' L tN I GA&U _ CPA. CGS udit Partner r - - r , ( Lynn Graves is.-an audit partner in the Jefferson City office of Evers and Company,`Lynn. ' joined the firm in 1980 and has over twenty years public;co rate # rpti and governmental accountin experience.xperience. .He holds a Bachelor of Business Administration detee from Baylor.University in Waco;'Texas. L y�nn is a:meanber of the Missouri Society of Certified Public Accountants,the Ameri can Institute.ofCertified Public Accountants;the`Missouri . � f , ' Soerety of Association;Exes:utives and the Associaticin.of.Governrult Accobntants aril has been designated Certified Government Financial Manager by the ACA,: Ile is h well „ 1 known public 3 ' }: p pecker in the Centinl Missouri area t+egarding current tax and accounting L t+ issues: . . , t} r t fl 1 5 1 ti �A y �; j�l zy t .ri 9 .:t• ,.,, le af 2 4. (Cont'.d) Lynn currently specializes in the audits of political subdivisfo and not-far-pmf�t' t '^+� organi�aations with special emphasis on the Single Audit Act of 1984 and its aprli eadoa to federal grants. He was a featured speaker at the 1993 winter meeting of the A.gsociaflon of •1~armw0rker ' C?gportuuuty Programs. He has extmdve experience.in accaunting,auditing and federal income tax matters with special emphasis in reW estate. _ Immediately prior to joining the fnm,he:was a semi-senior auditor under former Missouri. State Auditor,James Antonio, former Executive Director of the Governmental Accounting Standards Board. Prior to that he served as the comptroller for a closely Of broadcasting and advertising companies. held cor�glamerate Relevant Experience: City of Holts Summit,City of Jefferson,City of Waynesville, City of + Lake Ozark,Public School Retirement System,Cole County Commission 4 � KEVIN HEISL EN- CPA.Marra er Kevin Heislen is a senior staff accountant of Evers and Company. He joined the Perm in January 1988 and has a total of nine years public accounting experience. He holds a Bachelor of Science degree with a major in accounting from the University of Missouri. ' Kevin has extensive experience in governmental auditing,not-for-profit auditing,and taxation issues of non-profit organizations. A brief overview of projects Kevin has been involved in include manager of jobs auditing in le Audit Act g g grant recipients,this would include overview of Single Audit compliance work and eligibility testing. He has also > managed the audit and tax return preparation of Code Section 501 (c)(3Xti)(7)►not-for-profit organizations,that would include the unrelated business income tax return Form 990-T,i addition to the regular not tax return Form 990. ( Kevin is a member of the American Institute of Certified.Public Accountants. He is also active in the local Knights of Columbus Council and serves as their Home Association .. Treasurer. . Relevant Experience: City of Jefferson=City of Waynesville,City of Lake Ozark,City of California,Public School Retirement'System,Cole County Commission �1 : r �?L,■ICS - CPA 1Vlanagea• t t f r Jo.Moore is a senior staff accountant of lavers and Com r paaty. She Joineii.the firm in. January of 1991 and has a total of five p g experience;;She liolds.a f } years. ublic a�ccouritin ;ter !D: Mir Bachelor of Science degree in ManageinentlAceauntuig frorri Par'. ollege in Parkville,' liiiissouri. Since�ounng the firm,J6;hai rimaril ► ) been engaged in audits of goycrriniental entities,nQt for=profit.o.ganizations and*insuran�e+compaia�s.' H'et'expenenr iriLludes '` maiiagmg several engagements and re aration Qf co ' pre rporat�and not-for or-pro tta7c' 4k returns- Jo also has extensive knowledge in imsurance and claims pmc�s.5iiig. Bei"ore retumrng to thq Central IVlissouni area in late 1990' 66 lived in Texas for fourteen.y , f Y,j as ,; 2 l!�f �, l n z.m9{�'�Sc,�✓,�� xr .t� `fit ��s"tr,�7. � H'd��.:�n,., }fF.�k'." �ri.1 .: f r. , „ r rS t, t �1 , ij.. � .S . ; r• 4. (Cont'd.) While in Texas,she was initially employed with the,e,oldest and l ' insurance adjusting corn argent independent o J g pany nationally. Her duties there included s+ipervision of the { -. .,., handling f workers compensation claims,training staffmenabeasc and%Presentation of 91* u-, Ce Oompaaies before the Industrial Accident Board. She was then employed as Claims Manager for a Third Party Adm a inistrator who handled programs for sev insured groups. eral se insured } Jo is a member of the American Institute of Certified Public Accountants and also an active member of the Jefferson City Breakfast Rotary Club. She also serves as the treas ,e her church,Cornerstone Baptist Church. urer for n ' Relevant Experience: City of Jefferson, City of Waynesville,City of Calif Omia,Ci ty o Odessa, Camden County Commission,Missouri,Municipal League,Lake Ozark f j Community Bridge Corporation,Cole County Commission NiAIZV SC - CPA Staff Acc : . nuntant Mary Scott is a staff accountant of Evers and Company. She joined the firm in Jul 1 and has 995 a total , of four years public accounting experience. She hold a Bachelor of Science degree in Accountancy from Northeast Missouri State University. She previousl worked ` y at the Missouri State Auditors Office and in public accounting. Her experience includes corporate,individual and not-for-profit tax returns;and governmental,not-for-profit and ` corporate audits. Her duties are primarily in the tax de auditing and accounting departments. with some work in the B partments. Mary is a member of the American Institute of Certified Public Accountants. In addition, : 1 „ she teaches CCD classes at her church, St. Peter's Catholic Church and is also a 4-H leader. Relevant E rience: City ty of Odessa, City of Waynesville a a JAVA OT.Tv".D _ Staff Accountant ' 'Jana Oliver-is a,staff accountant of Evers and Company. She joined-the firm in l ceanber r.: 19 ,5 and has three years-of public,.accouatixf c Scienr�de accounting the cibtaii�ed aBaa;helor of grw in accounting in-1993 from the University.of Missouri Columbia and currently working towards her.CPA certification. Before "ainin th J g e staff at Evers and' i Company,Jana worked for tiro years with the big six public accounting fam'of Ernst& � Young.LLP . in I�:ansas`City. .,: 1 ' Whil e m 1{�n , living: sas City,Jana participated in various fund raisers Juror, . Achievement.and>�ig Brother/Big Sisters of the Greater ICsnisas Ci 1 r ` contiwue active involvement in these of acui xtians or those of a s milar nature p ae s'tc� Jeffeison City C } area. Relevant Experience: Cole County Co ty Mini on,CAmdgn Coanty.Co ssioyn,,City©f Waynesville,Missouri Municipal League,'Public Sc,hool Retirement System, r }j ! ` . j .,. . .. ..,. ,. .. .........,,. .... .... ..... . .. '11 ill r w i � 1' _ .. � .. } j SFr drr ``�""'1G-r..ns,}'t'* r,a, 5.h+•e-,.:..,.-: 7 J,+ t%ir i 1: ..+..i,..;.r.....�.n...rt...•«ww ��+es71 - �'YIVaC/ 4. (Cont'd.) 5 1 , t Kimberly Tones is a staff of Evers an C ..,_ d Company.. She joined the firm in � member of 1996. She holds a Bachelor of Science degree in,�.1ccountancy from the University of 1Vgissoun-Columbia and holds the Certified Internal Auditor(CIA)' , 1 designation. Before joining the staff of Evers and Company,Kim worked for the j Department of Social Services as an Internal Auditor ' prirraarily responsible for determining: ' I if the Department or its recipients of federal and state monies were in compliance with: appropriate a ro pp p regulations and statutes. Other experience includes working as an AccoLUftant for the Boone Colmty T'reasurer's Office and as Internal Control Assistant for Boatmen's Bank of Mid-Missouri. i Kim is a member of the American Institute of Certified Public Accountants,Institute of Internal Auditors,and the Association of Government Accountants. Relevant Experience: Cole County Commission,Camden County Commission,City of California.,Missouri Municipal League THOMAS HAYHS - Staff Accountant Thomas Hayes y (Tom)is a staff accountant at Evers and Company. He joined the firm in January 1997. He earned a Bachelor of Arts degree.in accounting.at.Westminster College and has passed the CPA examination. He is currently working toward his CPA certification. Before Joining the firm,he worked for Arthur Andersen LLP in their Tulsa, Oklahoma office. Tom also has experience with Central Electric Company as y Acc;aunting Assistant,where he handled various aspects of their Accounts payable and Accounts receivable departments. Tom has participated in many civic activities,includin Circle K Club,ft .. .. .. g b, a division of Kiwan's International;SERVE,an organization that provides food and clothing`,f'or the a needy, and EC6S an organization e concerned with viably conserving oruc environment r Tom wiahes to continue his involvement in the community by participating in Itiwis, United Way,Goodwill,and other simx3ac:organizations in central issoun, Relevant Experience: Cale County Commission,Caindeni County Commission,City of California CO"NUING EDZJCA'I'I014T t ' Our aaadit department follows a strict pmaam of continuing pmfessional educ;aton that ° 5 rnvoves senrars.to Keep us knowledgeable ur the latest`changes'iri goveriunerital audit g1 stanch aid the Sin a Audit Act. Therefore,our auditors offer a,close uinderstanding of the 's.financial and compliance requirements. ments. t s�tt*',�t. .. '��k t�. ,�Y', 1 it 1 °.. ,+.. -r r .. � r ♦ ., r vu:, .a if}av�s .. 4 1 �r'a�r.�tA ; i .�,r;4 u �. ----:{ ".'� -•._,_._.�.• r 'fc:. Wes' rt��;a�th'itr� `�' '�ct Tr �j7.�rtt 4,;... � !}i.�, r; St r I a .. )k 1 r ^�.,...,�_.. l ♦'1 t!min�..��� qtr�„_ r (� `ryE�t�: t? t i t t, - �' } i�G ! U,. 7( 'ri i S•.`�'i .1"1 i�. ij r. t t �r�F�x��a.; {'„, sr per{r :}!rla. <...: .5, 7r.7.' o- k.• .(. Lry! 1 r S. i 5. This is a partial listing of municipalities and political subdivisions for whom our,firm has i performed auditing services. (CsiQeB'i8, I(A)(B)(C) Additional references are available upon.request. s � NAME POLMCAL SURD _ IVIS_XON C(DN'Y'A►& � ** Cale County Commission Jim LePage 1995 - 1997 County Auditor ,Y j (573)634-9122 ** Public School Retirement System Virginia B674ndine 1993 - 1997 Chief Financial Officer r ; (573)634•-8581 Camden County Commission Merle Cross 1996- 1997 Presiding Commissioner (573)346-4446 '. City of Holts Summit Cheryl Fletcher 1980-1982 and 1985.4996 City Clerk ¢ (573)896-5600 City.of Waynesville Tom Tinsley } y 191 - 1997 Administrator � ' (573)774-6171 City of Lake Ozark Doris Hilt ! 1984- 1996 City Clerk r, tt (573)365-5378 f City ofd Wade Sanders ,, 1g9U- 1996 r City Clerk j (573V633-5577:, :. City of California Mary'Seymour z .��199:1 -1997 City Clerk (573)796';2500 3 �r Missoura Mujnicipal League Gary Markenson ' L r t= 1987- . Faecy.1996 #veDire&t6 r r (573)f635-9134! , t CFO Certification t F` 9, IN 't S5 S,;,�ISlY ! ,t,. � , f 1 d •�+! 1 '1 7rj� I j 6. The following is a list of Additional Professional Services our firm has to offer: (Criteria 2 (A)(B)) 1) Financial'management systems 2) Study and evaluation of City controls and functions 3) Help in interviewing and selecting new employees to work in the accounting functions (testing&interviewing) . 4) Financial advisory services(investments asset management) 5) Fixed asset management and capital budgeting 6) Tax planning advisory services 7) Consulting and problem solving services on topics specifically related to not-for-profit and governmental agencies under the requirements of the Single Audit Act I 8) Data Processing consulting services in the following areas: _Assistance with preparing the Comprehensive Annual Financial Report application ::. for the GFOA Certificate of Conformance -Strategic long-range planning,tactical(project)planning,rega�irements definition, analysis,design,development,and implementation of information systems -Technical support of customer accounts;regularly providing consulting assistance to clients concerning PC hardware and software support, as well as system development methodology tools and techniques; Presenting and training clients on the subjects of PC software and system 4 development using CASE tools 9) Litigation support service: Providing'support in public hearings and matters of litigation 10) Offer the services of a Certified Fraud Examiner,training in the detection of fraud and deficiencies in the internal control structure. - i Our firm policy on year-round consultation is: 1. For phone call discussions,we make our professional staff available,as you have new, for up to 3 Q minutes a month or six(6)hours a year at no charge. if the calls extend longer than 30 minutes,there probably will be a charge,at our standards hourly rates. ' F 2.. For.meeting with the client,there usually will be a charge. ,y > ; S 1® t:. t F• �r i) _ ��Hf� �.o...r....���w..+...— ._...e........-., __..... ...-.......- •^ 'rte '� R t - .. ., fir 7. We plan for your staff to assist us with preparing various schedules,typing confirmation letters and pulling support documents from the files. This would be in addition to the year- end checklist for them to use,to help them complete their yeax-end accounting. These items " should be completed prior to us beginning the audit work(the checklist is attached) Fees are to be billed and payable upon completion.of the audit and presentation of reports. The total of these billings shall not exceed the mentioned all inclusive fee,unless unforeseen problems,such as fraud or embezzlement occur. If unforeseen problems should occur,any additional work would be done at your discretion at our regular hourly rates. All billings are due and payable upon receipt. Service charges a the rate of 18%annually or 1.50%per month will be applied to all past-due balances. ` If the normal year-end accounting work has not been completed,or we discover defalcations or irregularities sufficient enough to lead us to issue an adverse opinion,any additional work needed to restate the financial statements so that they do present fairly the result of operations and changes in financial position,would be done only after discussing it with the Director of Finance and getting approval. This would cause the time schedule to be delayed. Ille additional work required would be done at our normal hourly rates in addition to the above figure. If we are required to appear on your behalf regarding any legal or other matter,this also would be done at our normal hourly rate. J The fees quoted on and the time schedule stated,assume that the attached checklist of year- end accounting work has been completed prior to December 1, 1997 and that no unforeseen } ' problems such as fraud or embezzlement has occurred. 1 The following is a schedule of fees to perform the annual audit: (Criteria 6) f Cost with City Financial ; City of Jefferson Statement and Printing 19961- 1997 $20,000 1997- 1998 $20,600 " 1998- 1999 $21,300 s Cast with City Financial Firemen's 9etireinent Statement and Printing 1996--1997 $1650 1997*.- 1998 $1,700 1998-11999 $1,750 'The billable rates of oir"staff are as follows:. Audit Partner $100/per hour 7 , .�.. , Audit Manager $80'/per hour Audit Staff : $60/per horir Clerical Staff $25/per homer fC Y 11 wwza.,<N+.+rw,nlT''..•,^.s,n.m ..f. .. ..... ......,.. 4 $7 Yi^ ,hi 1 � • � +....�.� ..�....._..._ .. �. . _ ty.t{A Sri t G' � 'iF t; A� , In the areas where an overall test for reasonableness can be utilized, this procedure will be foll owed; However, m areas where this is not possible, we will do d ' Po detailed testing, by statistical sampling where feasible of document supporting th p g , documentary evidence su a s ctions recorded in the accounts, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected parties. The following is a partial listing of detail tests w�e wilt i perform: Cash Receipts Test-,AJI Funds Cash Disbursements Test-All Funds Payroll Test-All Funds Confirmation of Cash Accounts Confirmation of Receivables Confirmation of Payables Other procedures we will perform include, but are not limited to,the following: Review of Inter"' Control Procedures and review of various accounting procedures. These will be reported on as a part of our report to management on internal contrel; Letter , ' of Comments. The items ' = ms included in the report on internal control will be reviewed with ' management'prior to finalizing the report. A study and evaluation will be .done of the City's internal accounting, compliance and s administrative controls. This evaluation will be used to determine the audit steps requimi and the extent of detail testing: We will provide a "Letter of Comments" to management discu&,;' Mg wealuiesses in internal control or noncompliance with applicable Federal, State or Local requirements. We will also try to verbalize to staff members any alternative procedures.For accouiitirig and administrative controls that we feel would benefit the Ci DUMB�g ' 011 j { We would welcome any assistance the City employees could.lend us dining,the City audit to make r. the process as efficient and cost effective ns possible. l 1 12 f f' 7 f t � A Ike". QQ CT 1.) Our firm actively parti cipates in the Peer Review Program. 2.) Our staff meets the Continuing Education required by the Single Audit Act: 3.) Our office maintains the Internal Quality Controls required by the Single Audit Act. l 4.) Our staff may be required to: Test for any Indication of Lobbying Review your Construction contract,and Test wage compliance Check for Non-discrimination policies Test your Cash.Management(Advances and Drawdowns vs,Disbursements) $ Perform a Review of Any Federal Financial Reports Determine your compliance with Drug-free workplace rules Assess the Control Risks on Material Account Balances Determine your compliance with State and Federal Regulations It is required that a copy of the audit report be sent to the single audit clearing office for a detailed review. Since,our office is located in Jefferson City, our staff has had the opportunity to become personally acquainted with many of the state department officials who review your grant reports. This. ; familiarity has proved to be very beneficial to our clients in the past. j Our workpapers on several Single Audit jobs have been revievtred by.the Mi ouri State Auditors `4 Office staff, the Health and Human Services.Office of Inspector General, and the Department of Transportation Office of inspector General. They have been found to be among the highest of professional quality.. yr. ;,. . .% .., '.. •• ', ... . . ... ,_ .. . . , - y t [ t 4tr t-• ?? tY t 13 t i eat i i R t1 t t k t t � �.4v,� OL - 'f_ t •� 4tf�. S f/'. .«w- :t- ,...t''{.4 ..r+t�_ .T Evers and began business in 1974 and through steady growth has,bw)ni.e a well-lgzry ► and respected firm in Central Ivlissouri. Our concepts of. service: are. A professional service can only be acquired from someone who is capable of rendering that service;the successful performance of the service depends on an understanding of the client's business; a professional relationship includes an obligation to raise questions and suggestions; and a professional service includes both promptness and thoroughness hi responding to requests from the client. Our expertise in political subdivisions and the auditing experience of our partners and professional staff qualifies us to serve as your accountants and auditors. Our philosophy of service requires a close i understanding of your business, and an involvement on a regular basis with your ma�iagement in order to maintain an awareness of your fnapcial and accounting objectives, goals and needs;to assist in developing ., plans to obtain such goals; and to monitor progress for developments which may affect planning and year- f end budgeting. ' The size of Evers and Company is important to clients for two reasons. First, the firm is small enough so that our professional staff can maintain an intimate knowledge of a client's business and needs. Second,the firm is large enough to have specialists available in the various disciplines of the profession which include, accounting,auditing,income taxes,management consulting services,and data processing services. All professional rsomiel are periodically evaluated for technical competence and are tested as to potential P � leadership qualities and aptitude. Training is accomplished through outside professional development programs and internal training Programs• On the job training is enhanced by the active participation.of partners in the planning,review and"problem-solving"phases of our work. The recruiting and retention of top-flight staff personnel is made easier by the knowledge that our staff will be working on a direct interrelationship basis with our partners. The partners of Evers and Company have both the technical background and the practical business { experience required to understand and contribute to clienA decisions in a consulting capacity. The counsel our clients receive comes from the partners' educational and business backgrounds, supplemented by our f experience with a wide spectrum of clients in an almost infinite variety of industries and types of businesses. J Our stag strives to keep involved and stay current on the vmious issues facing the municipalities in our ' that ti state. Several of our staff are members of the Missouri Municipal League and work closely with organization to provide current information to the municipalities in Missouri. t We attempt t: all times to render a quality service for. a fair fee. If at, any time you have a question ' k concenming our services or fees,please call it to our attention so that we can discuss it. Our goal is to lmndle �. f ees on an equitable basis,and in an open manner which will result in our mutual agreement. r We appreciate the o rtuni to submit.this proposal to ou. There are man matters which cannot be #, PP PPo ty P Po . y Y adequately covered in writing, and we would be pleased to have•the opportunity to respond to .your Y r questions., We believe that we are well qualified to serve as,your accoluitant and auditor. If your work is entrusted to U. it will receive our close and continued attention. 14 � .:. .$ r w - J. .fi�•'o�. -- - AllaMetlii.Rn�'urolOrwt�a.rws���. -- ` .`. .. .......... .}: .:)� `` 5.;!%�. i i i {. } FIB LITY f, N-1 In an seffort to maintain the highest possible standards of quality control, our firm promotes continuing professional education programs and seminars. Our professional staff attends conferences and seminars dealing with now auditing standards as they are introduced, and participates in refresher courses-to maintain an active u pdated knowledge of the standards required , by our industry. We have weekly in-house professional education sessions to introduce all of our firm members to any information learned in outside seminars. Our audit department in articular, follows a strict program P f p gram of continuing professional education that involves seminars to keep us knowledgeable in the latest changes in governmental audit standards and the single audit act. (Criteria 3(B), 4(Q) Our firm conducts a yearly Internal Inspection. Selected members of our firm review the audit and + accounting procedures that we use on a day to day basis to determine if we adhere to the standards set forth by our profession. Evers and Company also undergoes a voluntary peer review at least once every three years. The .° review is conducted 'by a committee of outside accountants, organized by the Continental Association of CPA's. St : The peer review involves an inspection of various accounting and auditing records selected by.the` peer review committee. These records and our procedures are reviewed to determine if our firm has complied with-the standards set forth by our profession and those set forth by the audited industries regulating agencies. ; The peer review is a voluntary action that is strongly encouraged by the AICPA and the:CACPA. It is:a required procedure for any firm wishing to be a member of the Private Companies practice i i y i : Section. Man y regulating agencies require peer reviews for firms wbo audit entities recce iving t Federal Funds. l ' Our effort to promote continued education for our professional employees, ala our with fr m s _ a dedication to the highest.standards of quality control combine: to provide your City withi the i Professional advice that they need, to insure that:-they folio",the regulatioI set up specifically for i dr4' their organrzatronal type. 1: _ 15 ,i 4 .. i'Y�i 1 n . + i + ..yr'P,,i Jt z ,•rt:auKt}G'�r,�, fx�X� "3"'Y'��r�„!'�"1� � a , The members of Drat firm have been active with•the Missouri Society of Certified Public Accountants. Elmer Evers has served on the Society Board of directors for a-three year term, and has served on the Central chapter of Missouri Society of CPA's Board of Directors for five years, servin g as an officer each year. As a result of his outspoken insistence that the profession uphold high professional standards, he was appointed to the Missouri State Board.of Accountancy by Governor Kit Bond. This appointment was approved by the Senate March 29, 1982. Mr, Evers has served as the President of that Board. Mr,Evers is also a member of the Association of Government Accountants,the Institute of Internal Auditors, and the Association of EDP Auditors. In. addition, he is a Certified Fraud Examiner, Certified by the National Association of Certified Fraud Examiners. The firm is a member of the Missouri Municipal League. Elmer Evers and Dale Siebeneck are the active members. The firm is also a member of the Government Finance Officers Association. (Criteria 4(A)) All Certified Public Accountants in the firm are also members of the American Institute of Certified Public Accountants and our firni is a member of the AICPA Private Company Practice Section. We are also a member of the Continental Association of CPA Firms,Inc. which handles our firm's view report is attached. peer-review program. A copy of our peer re po rt y.:. �F 16, : s �•—� }fir 77777 ry `` I; l .r .. aew.ar.r....�...._....:.:....,....._...- - —..,...�_.....__-__..:_.._......,.......__... ._.__. . . .. . _ ,.. _ . ......,.._ .._ __...._..... ..__..._..____.._....^_— . ... . . .. , • • i Y"', . '.Y' • . , I I .is:I,; R, f } `� : .• t . Ifthis proposal meets with your approvai� lase sip,one ��. . P g►�, of the copies and return it to'our a8�ce. It'is a pleasure for us to be of service yAU: We look forward to many more years of pleasant E association with you and the City of Jefferson. I . Sincerely yours, i EVERSS&COMPANY �"I I � I I �� � � 11 . . � � I - I I I I � � ".;``' Certified Public Accountants i DALE A.SIEBENECK,CPA , . Audit Partner . `: 1," DAS:mlb , .1. 1 .. i x . s ,W .. r _ f .. ' Aecepted By: f. :.MY OF JE TERSON.' ; 1 -1..11 .; . . ,. . Signature . .: . t 111 . Ate s, � - apt } t,' Sl y' ? r, "4ii x z } ie t tom?t t T f f �Il 1 .;' t �r�t' t} § ..'t,tS 7 t' S t, '; eg.t' s r . � t r . s �`a ..d ,,{ �} §t T t � f 1 j} t} } r t`11 } t. }� t 1 of t } t v , F �2' t . a f .Y '�� ' i ;t �� r �i ..�tESt -y ��''XX .� Sint t '�{ tY ...�... "I a - ,- - 1.1,:- ]� ­­ "-' 1 ,. I'll, . I I 1:,"", : ,�;,, :, , , :,;, - .�--:� � ,.�:V ,,`.;�,-�i;i.%,�;:�:',, ,- ��'��isr ! ,, xu , 1 . ? jam,. , ` - i >s t ° , {t s, , t. .,o .t. ? s y .- r I� _ r. s t .. t { f I} i t = }j.' , 1s.�ltt §i} {t(t Sh} f, aa o"I 'STS s .. _ s,., t } ^u '. 't d rf r .I (�' e1' ^+ w ..t Z,ht. tt[r.:yF r�. }wc�woi r t } `N.ne y r.� y _ ,'^ .r.ts n we�'.Ar. ^ .t«. ,..w.�z r 7 J.S �f Y y.a F.- 11 cast Sr 33 t iy .} is t , +t ; f c { t 4.,i .! yry./+ { i y kN "!' r'R r y r-} � t thry ...+- .-..�---�`n —^r--+` r... .�...,�, •:Vi. z ,+?n'i� S t a�4 y #y, i rY y t .y l t a <l r e 1 a, y #.li 111,� 'Ytr•''f kcl# 7 , +, f �. t. turf { °5 `^ ��.�r 4 �t .�"r t t��4t ! S T Y { r ,1 i t .- ham x / '1 r S t }f 1 f S - s t t,. 3 d4 �i °t � .<., }f (t t7 t v , r Z g i Yt 11 V fsrr"'..2H n'?-:C"..fr. i}i 1„d i<'}� ,: t ?.t, , a 7 L tin , t ;ti l,. §s ! f� .+ t't :9 t 1 1}"A".k'Y�11 �� — fa��J�l:_ _ _ L ssera.� Y .c. 1 __? --..— <^ __ 'E }(},. -''hVw.,4.,4.1.t..`�:'C ;s Evers C anv, CPA! Certified Public Accountants and Consultants Elmor L.Evers Jerome L.Kauttman Richard E.Elliott Dale A.Siebeneck Keith L.TayW August 18, 1997 Lynn J.Graves Mr.Robert L.Denney ' Director of Finance City of Jefferson,Missouri 320 McCarty Street Jefferson City,Missouri i In order for us to be more efficient in the audit of the City of Jeffenson for the period ended October 31,we ask that your staff complete, for each year,the following information prior to our beginning field work. ; Have the general ledger posted and balanced for the entire year. Prepare a trial balance worksheet reflecting balances after year-end adjusting entries have been posted. Prepare reconciliation's for each bank account,for the last month of the year. r Prepare an aged schedule of accounts receivable: Airport _ Parking authority t. EE t I Sewer 1 _Employees Miscellaneous Giants k r _ We will furnish accounts receivable confirmations to be filled in and signed. Prepare'a schedule of bad debts written ofduring.the year. ` Prepare,a schedule,of notes receivable. Also have the,notes available fo;�otar;ii .speetion. prepare a schedule_of insurance showing the following: Policy number;coverage,terra,and ' >remium aid. Also have'the lici e,available for iris Lion. P P. F%o 'P i Prepare,confu�cnation letters to confirm yout City's account balances (We will proviue � sample letters) ,�, n F, S i'��+ Q 4�if t. i 18 '-/ T + 520.Dix Road village Green Shopping Center ' 3935 siwry 54, Suite,A ,,)effer80n city;Missos�ri 65109 10; 1 W,Buchanan St et Ste.10 Osage Beach,^Misgb ri 650 65 573/635-0227 California, Missa,uri 65015 a73/J48-41x1 FAX.573i634-3764 57x/796-3210 FAX 57 /348.0889 ; rj FAX 5731796-3452 Iktk r`�W"f�T '1°� '��'�'T^+.,uk. -• .,.... St4`:.r~r.ff i'i.'C t .le... I Prepare a schedule of municipal court bonds on hand. Have available the municipal court recoixis for the entire year. t 1 Prepare a schedule of all property and equipment on.hand;any additions and retirements • showing casts;,and for items sold,sales price. Show these items by fund,department ; and grant. Prepare a schedule of depreciation for the enterprise finads. Prepare an analysis of all transactions affecting marketable securities during the period. Prepare a schedule of accounts payable. Also,save the creditor's regular monthly statements for October where available. Please do not file the invoices to support the accounts payable until after the audit. Have available the monthly reports showing the payments to the LAGERS pension plan. Have a copy of any union contracts available to us. Schedule of dividend income. , Prepare a schedule of interest income as follows: Federal government obligations Missouri State and Municipal obligations _ Other interest income Prepare a schedule of notes payable showing dates,payee,original balance,audit date balances,amount of periodic installment,rate of interest,and describe security,. Have a copy of all leases for office space and equipment rental contracts available to us. Have a copy of any employment contracts with staff or executives available to us. Have all payroll tax.reports available for us. Prepare a schedule of all professional fees paid. Have copies of minutes of meetings available for our inspection. Prepare a schedule of prepaid insurance and accrued insurance. f Prepare a schedule of all construction in progress,contracts payable,and retainage payable- i grant projects or other projects: 4 Prepare a schedule of all grants receivable,grant money received during the year,and have the support documents available for inspection. ' Have a co of t contracts available for us. PY � w Have available a copy of the budget report compared with cash.=eipts and disbur,ements, for the General Fund and Special Revenue.Funds. Prepare property tax worksheet for current and prior years.for real estate,personal and MM, ` for property tax receivables,and current year collection,.and delinquent balance.. Proof of tax levy,including adjustments and abatements.. Prepar'e.a schedule of allowance for unr.ollectible taxes or current and prier years ' (delinquent) .: Have the various receivable items completed: t Finan=cial institutions tax Sales tax Gas tax 4 r� Motbr vehicle sales tax Y Tax hens Franchise fees . r Accrued.interest receivable � Others • _ : N{y 3{'t7 r . {`r�.+o.�.�.�.� a. .,. . i+ ^""^.."""."^^,"_• :.....{ .{y Jar C 5 } I "V` , I - I ". W. .- _..u.,_.._ _ ._: _.._ .. _ .. _.._ :ihn - - ....:�...�............._._.......�..... ..._..__.._....._._..__...__._...... ...._.. _ . - _.. .... .. .. . .,,.a... :...,. . .. 1 (lave a schedule prep.aed for prepaid expenses and uurance. `` . Have the various payable items completed: f { ti, i Accrued payroll '` Contracts payable Retainage payable `` 1.1 11 4,' Various payroll withholding accounts . ,j. . . `'.I Various"Due To"and"Due From"other funds `�11 - 11'.� Revenues received in advance--I''arking Authority Fund. . 11 1 — Prepare a schedule of Encumbrances by fund. . Prepare a schedule of construction in progxess by fund. . { ____ Have inventory count sheets after pricing,available for us,on the appropriate proprietary .. funds. i If you have any questions regarding thy;above items,please do not hesitate to give us a call. Thank t .. you for your cooperation. k' . r: . . Sincerely yours, EVERS&COMPANY' .,. Certified Public Accountants ki .. . .. . W4 t 1_�� ':­; I'. " I , y. , l " "I'll, , �,) I � . .. . . . . � � � � . ,� . I I'll : , , � �. 11 I � � I � } i . t. �-� DALE A. SIEBENECK ,.1 Y CPA,Audit Partner .11. 1 . . .I. * Your insurance agent may prepare this for you.1. k NO'S'E: Some of the,ite_-n s may not be applicably to your City. If so please indicate by N/A or by } ,' r 1 ,str�long through the'item. � -{11 4 ,, b Sf t i .. :. kit j',. .� r.. ,,y, i i i t '{Yt.I. d���t6t 1 t ry 9f g; �.} } v ; . L 1. �� t 11 f 4 it I ,JCS !y + tr e:1 t Y ` �! } { t s -•' x. 11 —' { t. 1{ tY t /{ }r! e r { •t lq� :a .1t f ' .. d .i. ? .i�1', $h ,..,{.11 t .1 d :. �k i K _;Fi { + i6 '.r� I{ i. ! al f j � u �r 2 r L �. , i,. :: f t C a 9 .t. 1 1lA . e'bs d a. y� 1 r JL , .... Y' .i�, k:S 11�11 4t Y Y> >_' t{ ( z .t } rv. ? r' if t£1. i.,t."4111;2 y .. { y, F t t ! Y " b;l;s'61 }iF ?�R R�7 t +{ t { �. l 1 Y 1 v t 21L .,x 11 Y7t7tY 3 , y t }M1 ? Y vet R. > „}' S r : t 1 t r: +�, ".,ti t y iYitt y { 1 � 1 { r" ..f.1.. �{� h 1{i x J - Y 1 ' {-'Y .G y h .'r J'` r } .a i�.11 p� !. sKi' "1"1J ..<. :{°... < .It;. {:� ..l e.�. '� ?.. J. t 5t x ,� {tJ 1. .,, k."..,- of"_ . ; 'I.j,i ..nj �, y1 :1,. ,?I,at, , . a 'm4YO1.ri11NIL" fW�Y11�I.O�I ''— IM\CtTa� .� �_ The Continental Association r of CPA, Firms, Inc. • Tower One,Suite 850 2851 S, F'nrker Road Aurora,CO 80014 303-743-7880 FAX 303,743-7660 WWW,CACPA.ORG R November 21, 1996 E To the Partners ! Evers & Company, CPA's i We have reviewed the system of quality practice of Evers & Company, CPA's (the f r) in effect for the accounting and auditing year ended August 31, 1996. Our review was conducted in conformity with standards for peer reviews f promulgated by the peer review committee of the SEC practice section of the AZCP Division for CPA Firms (the section). We tested compliance with the firm's quality control Policies and procedures and with the membership requirements of the section to the extent we considered appropriate. These tests included the application of the firm's policies and rocs auditing engagements. P dures on selected accounting and In performing our review, . we have `i. characteristics of a system of given consideration to the general standards issued b quality control as .described in quality control y the AZCPA. Such a system should be appropriately comprehensive and suitably' designed in relation. io' the firm's organizational structure, its policies, and the nature of its practice. Variance in individual performance-can affect the degree of compliance-with a. firms prescribed control p P quality Policies and- " rocedures. Therefore, .adherence to all procedures.in'every case may not be policies and' I we are issuing a letter under this date that is foitiha comments a peer review; t f certain policies and procedures or compliance with. them. . Nnne of theselmattern ware considered to be of sufficient significance to affect the opinion expressed in'this report. , . In our opinion; the system of quality eontrol' for the atcauunting and auditing P ractice of Evers & Company, CPA's in.effect for the year ended,August 31, 1996, met the:'objecti.ves of being quality control standards established by the AYCPA, and was ( g complied with during the year the;z- ended to pravicle the. firm with �' reasonable assurance of conforming with profe4eic�nal staxidlards., -Also ±. opinion,`' the firm was. ., o, ,'i n 'our in conformity with' the membership 'ree,�uiremQnta, of. the'..r, section in,""all material respects. LW JA d1j A& &r Ric •':Sta Teesm Captain 1� Y' CPA t Oor Mlaa/ow Qr0ico/ed to enhoncueg thr prncrice ewiues n/oui memA.!s Mrough the decrlopmeni and siiming'MspecktiizeJ k>rourlt�a R f ,F i a tsytqjj1 - 'RPYLST PROPOSAL SHEET �. Offeror must complete, sign and return this document with his proposal information. F, : CITY Cost with City Financial Statement Year And Printing 1. 1996 - 1997 $ 20,0013 2. 1997 - 1998 $ 20,600 (. 3. 1998 - 1999 $ 21,300 TOTAL BITS ALL THREE YEARS $ 6G1,900 t �. , Cast With City FIREMAN'S RETIREMENT Y tj Financial Statement Year And Printing � =x s 1. 1996`- 1997 $ 1,650 l 2. 1997- 1998 $ 4700 3. 1998 - 1999 $ 1,750 TOTAL BI.D ALL THREE YEARS $ 5,100 Discount for prompt payment on invoices %te days.` `k {` Do you represent a disadvantaged business? YES NO g . x ; NAME OF CO1IPANY Ks 6 COWANY, CPA"S c AGENT AND TITLE D&X,A. SIFAFMCK, CPA, AUDIT' PARS t _ AGIaRESS: '520 bT% BIDAD,' JF.P0W t;ITlY, K(3 65109 t f Y ! - SIGNATURE OF BIRDER �p F, i1�4 wytrt 4445 r, 7 i tt Y,ta t t x P L: '�'C};it i v�M M Y ..�YYf 4fiN'w'h Ylr. ivi V 4 .`! dY W at .S' 7NJ17 +� i S�;)'.t' iS,c. .. P rY'^�i'!t�•t .Ch H�f�'d�ri9'(�7a.(��,� ^•!n�x+� 1♦•s ry p b'r. .Zi3,.).;Y55f LL ry..... t..t,$'�, �'! .._`. :....'t 3 •.�:` .♦ ':: .. . :...� '.1 5r�t f t t t` (^ t j} FINANCE DEPARTMENT i� PURCHASING DIVISION I SUBJECT: Proposal 1710 - Audit Services, Finance and Fireman"s Pension Opened August 19, 1997 i PROPOSALS RECEIVED: Total Proposed City of Jefferson Portion Only Year One Year Two Year Three Cost ' Evers&Co., Jefferson City, MO $20,040.00 $20,600.00 $21,300.00 $61,900.00 i Williams-Keepers,LLC, Jefferson City, MO $21.600.40 $22,300.00 $22,900.00 $66,800.00 Larson, Allen, Weishair, St. Louis, MO $27,000.00 $280350.00 $29,700.00 $85,050.00 Moore, Horton& Carlson, Sedalia, MO $27,180.00 $28,539.00 $29,970.00 $85,689.00 � s t : FISCAL NOTE: .; This proposal is to establish a fixed cost for the audit of the City of Jefferson financial' t „ records for the 1996-1997 fiscal year. The proposal.also lists faxed costs for the audit of financial records for the 1997-1998 and 1998-1999 fiscal years if the City chooses to exercise those f options. Funds in the amount of$21,600.00 were requested in the 1997-98.budget . for this expense. The request for proposals also contained information for the audit of the fireman's pension 7 funds. This inforTnAtion will be forwarded for action by that board. PAST PERFORMANCE: d, Evers& Co, CPA's of Jefferson City, Missouri has been awarded the audit services for the City of Jefferson in the past and have completed the work satisfactoril . Y . RECOMAONDATION: Based on a thorough evaluation of the proposals received using the evaluation criteria listed in the request for proposals it is the recommendation of sta t© award to Evers&Co, r CPA's.of Jefferson City, Missouri with a not to exceed contract amount of$20,000.04 for the fi rst` ear with two additional one year options at the specific amoxaaats listed in.the proposal.. Y. P ATTACHMENTS SUPPORTING DOCLUMENTATION 'Tabulationi of Proposals a .7 s, 3, h'asin gent g 8 Finance Director s 1 t . r tr f Ilhll101�INfY fe�ef•Pi®nRYt•r� oY -Iri�Y 1® i co ^ .^, p co OS l0 v- fM+a lQ Go C9 69 49 49 ;1 0 m � ' 2 �. ro d o 0 r o ° p Cl m o n o W)N 06 f In In IN N co 69 69 49 0 o c J i. .NI ;j 0 0 C Ra Cl C p Q C C �. J Q c7 p CO Q �, N f2 N N (O N N M �Q LA+ C 0 In a Op O O O O O O � p ^ p i p oa' ca r C Cm 61! N y otf'a Ca ru w to gm 00 CO to IM r t t ' '' � p� til � ..J •� �(C{qq qq►t 17 � d x W.. _ ►. . ,; 'a; C) c4D Uj I�` t ��� t .i�,-'r"t't` .�•.'+ay+ux,wys�,.�..�x •ri+wUriv»rwv.„.,N„s.,�,w�ys�-w->v,� �s:s -., � 5:i. i �. r�r' }q � �•}s�% l lit e w > ) ,� ' y r t 4 i�wv'b'zir"��':+�r-i„• t,f ':'{. .:;: �L t'�� �• ���. �� ,.- ��:�. f :� et.: 4!� � t f. J � � Y d� CITY OF JEFFERSON • REQUEST FOR ADDITIONAL SERVICES AGREEMENT Under the terms of the contract for auditing services by and between the City of Jefferson, Missouri, (hereinafter referred to as "City), and Evers & Company, CPA's (hereinafter referred to as "Auditor"), a contract for technical and professional services related to auditing and financial records of the city entered into on November 12, 1997, Additional Services could be requested under: Paragraph 2, Additional Services "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 agreed representatives." The following is an outline of Additional Services to be performed by the Auditor as requested by the City: 1. Obtain an understanding of the purchasing card policies and procedures in order to establish criteria to test related transactions. 2. Obtain an understanding of the procurement policies and procedures in order to establish criteria to test related transactions. 3. Meet with Allen Garner to review the above understanding to verify our interpretation of the policies and procedures and to make sure the current policies and procedures are consistent with current City ordinances. 4. Interview various department heads to determine their interpretation of the above policies and procedures. 5. Select a sample of new hires and interview them to determine the level of training provided to them relating to purchasing and procurement policies. 6. Compile the violations (approximately 300 to 500 documents) submitted by the Finance Department into a spreadsheet and analyze. 7. Verify by review of the support documentation to determine if a violation exists. 8. If the information obtained in item 5 above is not representative of the City as a whole, scan the detailed print outs (between 500 and 1000 pages) for all purchase card transactions for the period January 1, 1999,through June 30, 2000. 9. Based upon review of number 7 above, select transactions and request staff to pull support documentation and determine if a violation occurred. 10. Meet with City staff and council members to review findings. 11. Prepare a formal written report outlining procedures performed and findings and review the report with staff and council. • Estimated time to complete the above listed Scope of Services is 90 hours at a cost of • approximately $6,000 to $8,000,based on the following hourly wage rates: Audit Partner $4-20- �,00. Audit Manager ga, Audit Staff $w$ b o. Clerical Staff $ors 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 Request for Additional Services exceed the sum of Ten Thousand Dollars ($10,000.00). CITY OF JEFFERSON,MISSOURI AUDITOR EVERS & COMPANY, CPA'S City Administrator Partner Finance Director Secretary APPROVED AS TO FORM: City Coun r Evers 8 Com Patly', Certified-Public Accountants ,arid:Consultants Elmer L.Evers , Jerome L.,Kauffman :. Richard E. Elliott_ Dale A.Sie6eneck Keith Lr Taylor Lynn J:GFaves- July l8,2000 'City of Jefferson -r 320 East McCarty Street Jefferson City,MO 651`01 _ We are.pleased"-to-conf i•m.our understanding of-the.nature and-'limitations.of the services,we are to provide .for the City of Jefferson,iMissouri: - We will;apply "the,'agreed=upon`pr"ocedures wlii I the,City Administrator has`specified; listed in -the attached schedule, to review -procurement and purchasing caid:procedures for the -period--.,' January, 1, 1999 to ;June 3,0;,-2000'. This engagement is :solely to .assist the Council and management in evaluating-the.turrent`produr6me'nt and purchasing card policies and procedures to-hel them determine what chap es',if an should be im' lemerited-. Our.,en a emeft t 'apply P g- -, P g-g agreed=upon ,procedures will -be.performed in,accordance with standards,.established by .the. American-Institute of Certified Public`Accouniants. ' The�suff cieney of the,procedure's'is solely _ the res,ponsibility'ofthespecified user(s)of the report: Consequently,we make-no representation' regarding, the cuff cieney of the: procedures,described- in:the attached' schedule either for the = purpose for which this report has been requested or for'any other purpose. If,=for any"reason,we " are unable,to.coinplete the'procedures,we will describe any restrictions on the performance,of the procedures,in,our`report,-or-will-not,issue a report as a result-d this engagement. ; Because the,agreed=upon procedures listed in the attached.schedule-do'not constitute an tlaudit, we - = "will not express an opinion'ori the.procurement and purchasing.card'procedures:.In addition, we ; have no to perform;any procedures beyond thoselisted'in,the-attached "schedule. We will submit a report'listing the .procedures,performed!arid- our findings' This report is z' intended solely for the use of the Council'and'management,`and should not,be used his who did-not.agree to the procedures and"take resporisibility,for the.sufficiency of:the.procedures for their purposes: Our report will contain a paragraph.,indicating-that had-we;performed additional procedures,,other matters might have come to our attention that would liave:been reportetl to you._' At the-conclu'sion of out•engagement;'we will require a,repre`sentation letter,from-managemerit .that; among,other things, will cohfkm-mariagemerit's responsibility for the presentation of the procurement-arid-.purchasing card_ -procedures in accordance =with.;current City ordinances ,and -policies: ; 520.Dix Road. Je-fferson,City,,Missouri'65109 • 573/635-0227_ •- FAX 573/634-3764. Village Green:Shopping Center i 1021 W-A chanan Street,Ste.']0 i California,Missouri 65018 •�573/796=3210 FAX,573/796=3452.. 3938-Hwy.'54,.Suite k • -Osage Beach,Missouri;65065 =• 573/348-4141 FAX 573/348-0989 ' Mem &_4�Affzlioted Offices Worldwide, a`' .' — •- ' a — �' ^ .. • — '_-4�' ..• — — — ' - — Y—_ •tib-'r • — .. _ _( .l •• i _ — '- r — — • .. _ to W estimate that.our;,fees for these:services:will.range from,$6,000>to,$8,00.0--This'is;'6ased. - - on an:`estimated_timeIq-com° Tete,th6 above listed-Scope'of Services`at 90hoar_s_ based on'-`- the'follbWhi ,`wage.rates: P .. _ 'Ad' it Partner . -,-$100 _ - Audit-lVlana er- _'Audit Staff: :$60;. . _ Clerical Staff ::The'fee.estirpate-is basedxon,aaticipated'•cooperatioMfrom your personnel aridahe assiam tion thaf _ - p- :unexpected'-,c-i`rcumst-ances .will`nof''be encountered'=during;'.the .engagement.'<° FIf'signifcant additiopalaime is'riecassary,we,wih-,discuss• twith you and.arrive at a new fee'estiinkebefore ;we incur the additional costs.-'-,A`bill:will:be rendered moritlily;as'service,:is.performed." Service - charges a_fAhe,rate of 1;8%annua6or 13'%per.-riionth will'be applied to:all'past=due`ba11 ces: 1 - Wappreciate-the'opport,,:nity,to assist:you_,and,belieVAhis letter,accurately,summarized`the i - _ _ ; - significant'term§` f our''engageiiiem.:_llf'you hawe�any gaestioris;please let-us16ow. _If you.agree - - with=ahe'terms-of our engagemerii.as�r:describbd in'this letter. -,please sign.the.:enclosed copy and'a" return:'.itjo,'.us:_ He need=for additional,services arises; our'agreemerit with you will:need t6;lie _ revised::;It.is,6ustoma for�us to.°enumerate these revisions•iri. an`addendum to-tl is'letter.' :If' ' ry': additional.specified parties of'the report are-added;`we-will' require that>they"ackriowledg iri_ :•. writing theriesponsbility-for the"sufficienFy,ofprocedures. - = _ -- -; . - `__'• `'Sincerely;,- - ' - ;. - .. - .-- .--,. - _ _- _ • , -. -. _ - , •,_ . . -. - - ' , -. - _ ..,. ,�` --'_' __ - fir, -.-_ .:. '.. . r. -.. , - • _ . - - ., - . � - .- - •--� = :EVERS 4COMPAN;Y,'CPA'-s, Jeffers"n`Ci Missouri,. = =DALE.A. SIEBENECK;CPA A A_udit_Pafther. i +- - - _ - :,• - :Thi§'letter correctly;sets forth the=understanding'.of the City`of Jefferson;°1Vlissouri: ;Signature- - 'A r`' Dater. ; - :The"fol'lowing_is=ari'outl ne of,Additional`S'erpices;to:be.pdi erformted.,6,the-Aufor.as -. .. - , �'_ -•- - _ 1 Obtain an,,uriderstan ing-'o f,he.purchasing-card;policies aril"p"rocedures,in'order'tb , `establish_criteria.to-test;related,transactioris. 2.. Olitain arr..`undersfandirig. of';the_procurement :policies``arid-'procedures,in !order to = , establish criteria to_test'Uted',transactions.: 1Vleet`.with'Allen: Garner to, review-the:- above 'understanding:tq"`'',verify: our : riterpretatiori`;ofthe policies acid procedures aril-to make sure:°ahe'current+policies procedures;are'coni§teiit�w'ith'current,.Cityrordhidiides - 4.; "Inter-view-'various=department-heads-46.-d'e'terriune .their interpretation.--of_tlie,-above- `policies and`:proeedures. 5,. Selects sample"of new'hires,and':interview`them-to-detertn' ' the-level- of=training - ; - prodded to therri.relatin'g; purchasing