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SPONSORED BY COUNCILMAN
ORDINANCE N• 64
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4s. AN ORDINANCE OF OF • MISSOURI, •
Y*f. THE MAYOR I CLERK TO EXECUTE AN AGREEMENT WITH LAGE
EVERS AND COMPANY FOR AUDIT SERVICES FOR THE CITY OF JEFFERSONY
MISSOURI.
BE IT ENACTED BY • OF OF • MISSOURIP
r
AS • •
Section 1. The Mayor and City Clerk are hereby authorized and directed to
r execute an agreement and Company for • for the City
of :1 Missouri.
Section 2. The agreement shall be substantially the same in form and content
as that agreement f�
attached hereto as Exhibit
�w• ''
date of passage and approval.
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' • October ' • • Approved: October • • •
Cer
City Clerk
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AMENDMENT TO PERSONAL SERVICES CONTRACT
'. WHEREAS, the "City", of Jefferson, Missouri, a municipal corporation,
hereinafter designated City , entered into a Contract with Evers & Company,
Certified Public Accountants, a partnership, hereinafter designated
October 30, 1991; grated "Auditor", on
WHEREAS,the Contract was for performance of auditing services for City;and
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WHEREAS, the parties wish to renew the Contract for a one year period and
4 maintain the option for one additional year renewal.
NOW, THEREFORE, be it agreed as follows:
°z 1• Section 3 of the Contract dated October 30, 1991,is amended to read as
follows:
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3. The final copy of the audit will be submitted to the Finance
Director by February 15, 1994, with the audit delivered to
the City Council on March 15, 1994.
2. Section 6 of the Contract dated October 30, 1991, is amended to read as
follows:
6. The City will pay the Auditor a sun not to exceed Twenty-three
Thousand Seven Hundred and Fifty Dollars ($23,750.00) for the
auditing services for fiscal year 1992-93. This will be paid 75%
after acceptance by the City Council and 25% after acceptance by
the cognizant agency. The City will not pay the Auditor any
additional amounts either for the services described in this
agreement, or for any services outside the scope of this contract
without the prior written consent of the City Council, whether or
not the Auditor had performed any additional services.
' 3. Section 8 of the Contract dated October 30, 1991,is amended to read as
follows:
8. This contract shall be in effect from November 1, 1993, through
October 31, 1994.
4. All other sections of the Contract dated October 30, 1991, shall remain
in effect as stated.
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TESTIMONY WHEREOF the parties have hereunto set their hands and
day of
seals this 1992'
• COMPANY OF JEFFERSON, MISSOURI
' Title: 1
;4
ATTEST:
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Title: City Clerk
"PROVED AS TVORM:
C;'�ity Counselor
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AMENDMENT TO ]PERSONAL. SERVICES CONTRACT
M,
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WHEREAS, the City of Jefferson, Missouri, a municipal corporation,
hereinafter designated "City", entered into a Contract with Lage Evers & Company,
Certified Public Accountants, a partnership, hereinafter designated "Auditor", on
October 30, 1991;
WHEREAS,the Contract was for performance of auditing services for City;and
WHEREAS, the parties wish to renew the Contract for a one year period and
maintain the option for one additional year renewal.
` NOW, THEREFORE, be it agreed as follows:
1. Section 3 of the Contract dated October 30, 1991, is amended to read as
follows:
. 3. The final copy of the audit will be submitted to the Finance
Director by February 15, 1993, with the audit delivered to
the City Council on March 15, 1993.
2. Section 6 of the Contract dated. October 30, 1991, is amended to read as
follows:
6. The City will pay the Auditor a sum not to exceed Twenty-one
Thousand Dollars ($21,000.00) for the auditing services for fiscal
year 1991-92. This will be paid 75% after acceptance by, the City
>; Council and 25% after acceptance by the cognizant agency. The
City will not pay the Auditor any additional amounts either for
the services described in this agreement, or for any services
Y
outside the scope of this contract without the prior written
' consent of the City Council, whether or not the Auditor had
performed any additional services.
3. Section 8 of the Contract dated October 30, 1991,is amended to read as
follows:
8. This contract shall be in effect from November 1, 1992, through
October 31, 1993. With the consent of both parties, the contract
may be extended on an annual basis for one additional one-year
period. For fiscal year 1991-92, City shall pay the Auditor a sum
not to exceed Twenty-one Thousand Dollars($21,000.00). For the.
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contract\profservMage.amd
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fiscal year 1992-93, the City shall pay the Auditor a sum not to
exceed Twenty-two Thousand Dollars ($22,000.00).
' other 1 of Contract dated October • remain
in effect as( 6
stated.
IN 2•} 'Y TESTIMONY • 1 parties 1 set their hands and
seals this day of j 1992.
& MISSOURI
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1•� ATTEST: ATTEST:
Title: Adwt;A��4
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PERSONAL SERVICES CONTRACT
This Contract is made and entered into the day of , 1991, by and
between the City of Jefferson, Missouri, a municipal corporation,hereinafter referred
to as"City",and Lage Evers &Company,Certified Public Accountants, a partnership,
hereinafter referred to as 'Auditor".
In consideration of the covenants and agreements hereinafter set forth, it is agreed
as follows:
L Auditor will perform auditing services for the City as described in the Audit
Proposal, which is attached hereto as "Exhibit A", and incorporated p d herein.
2. At an �
y point during the audit, if the Auditor encounters any unusual situation
which indicates that the audit cannot be completed without increasing the
scope of this agreement, the Auditor will immediately notify the City of that
situation.
3. The final copy of the audit will be submitted to the Finance Director by
February 15, 1992, with the audit delivered to the City Council on March 16,
1992.
4. The Auditor will hold a pre-audit conference
with City staff and a second pre-
audit conference with the federal cognizant agency.
5. The Auditor will hold an exit conference with City staff.
6. The City will pay the Auditor a sum not to exceed Twenty Thousand Dollars
($20,000.00)for the auditing services for fiscal year 1990-91. This will be paid
75% after acceptance by the City Council and 25% after acceptance by the
cognizant agency. The City will not pay the Auditor any additional amounts
either for the services described in this agreement, or for any services outside
the scope of this contract without the prior written consent of the City Council,
whether or not the Auditor had performed any additional services.
7. The Auditor is an independent contractor and nothing contained in this
contract or its attachments shall constitute or designate
of its officers, agents, or employees as agents of employees oft a City.
appraiser or any
y.
8. This contract shall be in effect from November 1, 1991, through October 31,
1992. With the consent of both parties, the contract may be extended on an
annual basis for two additional one year period. For fiscal year 1991-92, City
shall pay the Auditor a sum not to exceed Twenty-one Thousand Dollars
($21,000.00). For the fiscal year 1992-93, City shall pay the Auditor a sum not
to exceed Twenty-two Thousand Dollars ($22,000.00).
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TABLE OF CONTENTS
u PAGE
,.
4 ,
TRANSMITTAL LETTER . . . . 1
SCOPE '. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • . . . . . . . . . . . . . . • . 2
fa COMPLIANCE WITH THE SINGLE AUDIT ACT . . . . . . . . . . . . . . . . 4
'AUDIT APPROACH . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
ADDITIONAL PROFESSIONAL SERVICES . . . . . . . . . . . . . . . . . . . . .
PROFILE OF THE FIRM . . . . . . . . . . 7
1
r FIRM QUALITY CONTROL . . . . . . . . . . . . . ... . . . . . . . . . . . . . . . 9
'GOVERNMENTAL EXPERIENCE . . .'. . . . . . . . . . . . . . . . . . . . . . ... . . 10
PROFESSIONAL ASSOCIATIONS . . . . . . . . . . . . ... . . . . . ... . .11
• • • • • • • • • • • • • • • • • • • • • • • • • • •,• .
PERSONNEL . . . . . . . 12
�. TIMING OF EVENTS . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .... . . 13
COMPENSATION . . . . . 14
r ,
INFORMATION TO BE PROVIDED BY THE CITY , . . . . . . . .
V: - .. .
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7
41
Lage, Evers
& Company Certified Public Accountants and Consultants
.........
(7�
September 3 , 1991
Mr. David Johnston, Director of Finance
City of Jefferson
320 East McCarty street
Jefferson City, Missouri 65101
Dear Mr. Johnston:
Lage, Evers and Company is pleased to have the opportunity to
submit the following p roposal for audit services to the City Of
Jefferson.
The expertise of Lage, 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.
ent follows a •strict program of continuing
Our audit department i
'professional education that involves seminars to keep Us
knowledgeable in the latest changes in governmental audit standards
and' the I
he single audit act. Therefore, our auditors offer a close
understanding. , of the city's financial and compliance
AV*& requirements.
0 done in accordance with the OMB,,
Our audit report will be
Circular A-128 , Audits of State and Local Gove rnments- and the
Accounting Guide for Audits of State and Lo cal
c
AICPA Audit. and
rn Governmental Units. The Audit guide cited in your Request for
Proposal, entitled Standards for Audit of Governmental
Organizations. Proarams. Activities and Functions, was r eplaced in
1988 with the audit guide we gave referenced.
We appreciate the opportunity you have provided for us to
submit our proposal to the City of Jefferson. We attempt at all .
times to render a quality service for a fair fee. It is our hope
that this proposal meets with your approval.
Sincerely yours, .
LAGE, EVERS AND COMPANY
Certified Public Accountants
ELMER L. EVERS
Audit Partner
520 Dix Road
Village Green Shopping Center RO, Box 418
Jefferson City, Missouri 65109 California, Missouri 65018 Osage Beach, Missouri 65065
314/635-0227 314/796-3210 314/348-4141
FAX 314/634-3764 FAX 314/796-3452 FAX 314/348-0989
0 W.P'W'R-M
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` We will audit the City's balance sheet and. the related
statements of revenue and expenses, including all accounts and
funds, for the years ended October 31, 1991, 1992 and 1993, for the
Purpose of expressing an opinion on them. Our audit will be made ' };
G in accordance with generally accepted auditing standards and will
include such auditing
�, .. accomplish this g Procedures as we consider necessary to
purpose. This will be done on the accrual basis of �k
accounting in accordance with the OMB Circular A-128, Audits of
State and Local
for Audits of StaGovernments; and AICPA Audit and Accounting Guide
State and Local Governmental Units.
A study and evaluation will be done of the City's intern
accounting, compliance and administrative co al µ4
a
evaluation will be used to determine the audit steps equiredTand +e
the extent of detail testing. We will provide a letter of commenos
to management discussing weaknesses in internal control r '
a noncompliance with applicable Federal, State or Local requirements.
We will also try' to verbalize to staff members any alternative
procedures for accounting and administrative controls altern altern feel
would benefit the City.
Our report on Internal Control and Compliance will be done in
accordance with the Single Audit Act of 1984; the AICPA Audit -and
y Accounting Guide for Audits of State and Local Gover mental Units;
and the provisions of ODiB Circular A-1
G ve 28, udits of State
o rnments. - and Local }
in addition, we will audit the balance sheet and the related '
statements of revenue and expenses for the Firemen's Retirement y
4
System Board, for the years ended October 31, • 1991, 1992 . & '1993 .
Our audit will include various tests and procedures to r
determine the reasonableness of the information
. financial statements.' The following is a list f the- funds ltotbe
included, in our audit. o
1, ) Governmental Fund Types:
A. ) General Fund:,
B. Special Revenue Funds:
; ' . Parks and Recreation '
Lodging tax Fund
Police Training
CDBG (Economic Development Grant) '
Payroll Fund
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C. Capital Projects:
Sewer
Streets
Storm Drainage
D. ) ' Debt ,Service Fund:
Account Groups
General Fixed Assets
General Long Term Debt .
2 .
Fun T s:
Proprietary F Type
n
A. ) Enterprise Funds:
Airport Fund
Parking Fund
Transit Fund
. : Sewer Fund
nd
Water Fund
B: ) Internal Service Fund:
Central Maintenance
C.•) Fiduciary Fund Types:,
Firemen's Retirement
r: Library 'Operating
Library Building
MODAG Grant.'Fund
Employee Benefit Trust
r City Hall Art- Fund
Transportation Sales' Tax
Employee De f erred Compensation Fund.
A ' ire,
view of compliance with federal and state regulatory.
provisions. will be provided.• The audit is 'to be conducted in.
accordance with OMB Circular A-128, which addresses the agency wide. : ;
single audit concept, as well as requiring compliance with grant:
terms. and conditions for the . various Federal grant programs in
` rahch .Jeferson City participates.
Although , . .defalcations and similar irregularities' may
s occasionally be, disclosed by this type of .audit, it is not designed `
for. this purpose 'and- should. not be relied on'' to disclose. ,fraud,
'should any .exist.
f We will, of course, report .to you anything that: apears. t us r'
during our''audit to be unusual or. abnormah. �!
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COMPLIANCE WITH THE SINGLE AUDIT ACT OF 1984
1. ) Our firm actively participates in the Peer Review Program
2 . ) Our staff meets the Continuing Education re
Single Audit Act required by the
a •3.) our office maintains the Internal Quality Controls re
the Single Audit Act required. by ,
4. ) Our staff is required to:
t Test for any Indication of Lobbying
Review our Construction contracts 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 ersonall p Y with.• many. of ,
the .state department officials who review your grant reports. This
familiarity as
Y. . proved to be very beneficial 'to our clients in the
. .past.
Our workpapers on several Single Audit jobs have been reviewed'
by the Missouri State Auditors Office staff, the Health- and•:Human
Services Office of Inspector General, and the Department :of
i' Transportation Office of Inspector General. They have been .found
,.to be among the highest, of professional quality.,
nor,
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AUDIT APPROACH
In the areas where an overall test for reasonableness can be,
utilized, this procedure will be followed. However, in areas where.
this is .not possible, we will do detailed testing, by statistical'
'Eye • sampling where feasible, of documentary evidence supporting the
transactions recorded in the accounts, and direct confirmation of
'. receivables and certain other assets and liabilities by
• ' correspondence with selected parties. The folluwing is a partial
listing, of detail tests we will perform:
Cash Receipts
Test - All Funds
Cash Disbursements Test - All Funds
f Payroll Test - All Funds
r Confirmation of Cash Accounts
z. Confirmation of Receivables
`=fJ Confirmation of Payables
y, Other procedures we will perform include, but are not limited
to, the following:
Review of Internal Control Procedures and
review of various bookkee in rocedures.
p g P
t These will be reported on as a part of our
report to management on internal control,
Fl suggestions to management. The items
included in the report on internal control
' will be reviewed with management, prior to
finalizing the report.
W
Our; '.report format will follow the manual Governmental,
Accountings Auditing and Financial Reporting (GAAFR) , as required.
by the Governmental Finance Officers Association for participation .
in their "Certificate of Conformance" program.
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fit: ,ADDITIONAL PROFESSIONAL SERVIOES
Our firm also has the following services to offer:
' R and selecting new employees to work
Het in interviewing
Help function. (Testing & Interviewing)
b -� ` in the bookkeeping '
* Financial Advisory services (Investments asset management)
Fixed Asset Management and Capital Budgeting
*. Tax Planning advisory services
♦..
' * General ledger accounting system - computerized
;. * Consulting and Problem solving services on topics
specifically related to Not-for-Profit and Governmental
s - a encies under the requirements of the Single Audit Act'.
�-
Data Processing Consulting services in the following areas:
the Comprehensive Annual
=rr Assistance with preparing
Financial Report application for the GFOA Certificate
of Conformance.
planning, tactical (project)
`3 Strategic long-range
Z planning, I
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;
training clients. on the subjects of ,
Presenting 'and g
<<'
software and system development using CASE tools.'
*, Litigation support services:
' Providing support in public hearings and matters , -of
litigation.
f� * offer the services of a Certified Fraud Examiner, trained in
' the detection of fraud and deficiencies in the internal
control structure.
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 to 30. minutes
'w 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 standard hourly rates.
€, 2: 'For meeting with the . client, there usually will be, a
charge`.
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PROFILE OF THE FIRM
Lage, Evers and Company began business in 1974 and through
k, steady growth has become a well-known and respected firm in Central
Missouri. 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
ter 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 in
respon ding to requests from the client.
Our expertise in serving governmental entities 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 understanding of ' your,
business, and an involvement on a regular basis with your
management in order to maintain an awareness of your financial and
accounting objectives, goals and needs; to assist in developing
plans to ob tain such goals; and to monitor progress for
developments which may affect planning and year-end budgeting.
The size of Lage, Evers and Company is important to clients
for two reasons. First, the firm is small enough so that our
tie 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.
At the present time, the personnel of the firm are as f ollows:.
Partners 6
Professional Staff 12
Data Processing Staff 6
Para-Professional Staff . 6
Office Support Staff 12
42
All professional personnel are periodically evaluated for
technical competence and are tested as to potential 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.
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` •�,y � � ��E.S �yY`>a��� r��Stl�(r�t{��}�y�yt��ti?t��!..��`2�`dk'Y9 .:z��s .fit`-s��+i r 't�,s � ,7�,,
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1 PROFILE OF THE FIRM, CONT'D
The partners of Lage, Evers and Company have both the
technical background and the practical business experience required
to understand and contribute to client decisions in a consulting
capacity. The counsel our clients receive comes from the partners' t
educational and business backgrounds, supplemented by our,
r experience with a wide spectrum of clients in . an almost infinite
variety. of industries and types of businesses. r
Our staff strives to keep involved and stay current on the
t various issues facing the municipalities in our state. Several of
' our staff are members of the Missouri Municipal League and work
closely with that organization to provide current information to
the municipalities in Missouri. ,
r
This can be demonstrated in an article entitled "How to Select
a Computer System" published in the June 1991 issue of the Missouri
Municipal Review. This article was co-authored by Elmer L. Evers, .
Audit Partner and Rick Derks, EDP Manager, both members of our
firm. Another article written by Mr: Evers, entitled "A change in
the Hancock Amendment” was published in the September 1987 edition
of the Missouri Municipal Review.
.Also,, Mr. Evers, an Audit Partner with our firm, was a speaker ±}'
at the Missouri Municipal League's Annual Conference in September
r of 1990. He held a discussion designed to teach municipal managers ,
how to read a city's. annual audit report and understand , exactly
ri what the contents express.
We attempt at all times to render a quality service for a fair
r fee. If at any time you have a question concerning our services or
fees, please call it to our attention so that we can discuss it.
Our goal is to handle fees on an equitable basis, and in an ' open
manner which will result in our mutual agreement. t
We appreciate the opportunity to submit this proposal to you.
;i There are many matters which cannot be' adequately covered in
writing, and we would be pleased to have the opportunity to respond
to. your questions.
The work done on the audit would be performed from our
'± Jefferson City of f ice.
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FIRM QUALITY QQNTR L
:�� •may ,. .
In an effort 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 new auditing standards as
they are introduced, and participates in refresher courses to
maintain an active, updated knowledge of the standards required by a
our industry.`
we have weekly in-house professional education sessions to
introduce all of our firm members to any information learned in
outside seminars. t
�r
Our audit department in particular, follows a strict program
j± of continuing professional education that involves seminars to keep
us knowledgeable in the latest changes in governmental audit }tt�:
r
4y3: r4sr e,d
standards and the single audit act. ;
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. 3r
,. Lage, Evers and Company also undergoes a voluntary peer review
at least once every -three years. The review is conducted by a x
t J1.6
committee of outside accountants, organized by the Continental
Association of CPA's.
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 • .
4i has complied with the standards set forth by our profession and ,
those set forth by the audited industries regulating agencies.'
a
The peer review is a voluntary action that is strongly
encouraged by the AICPA and the CACPA. It is a required procedure
member of the Private Companies
for any firm wishing to be a
Practice Section. Many regulating agencies require peer reviews
for firms who audit entities receiving Federal Funds.
i
Our effort to promote continued education for our professional
employees, along with our firm's dedication to the highest , .
standards of quality control, combine to provide your City with the
professional advice that they need, to insure that they follow the , ,
' regulations set up specifically for governmental organizations.
LI 9
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GOVERNMENTAL EXPERIENCE
NAME OF POLITICAL SUB-DIVISION CONTACT
The municipalities and political subdivisions listed below are
Just a sample of the experience that our firm has acquired., .
City of Holts Summit (314) 896-5600
-Norma Glover City Clerk
1980 - 1982 and 1985 - 1990
City of Jefferson (314) 634-4949
1982 - 1984
City of Gerald (314) 764-3340 .
Beverly Maples City Clerk
198$
1.990
city of Waynesville (314) 774-6171
Tom Tinsley Administrator
1981 - 1990
- . City of Lake Ozark (314) 365-5378 ,
' Doris .Holt City Clerk
1984, - ,1988
City. of Odessa (816):, 633-5577.
Kathy Massie City Clerk
1990
City of Osage Beach (314) 348-3151
' 'Dianne • Warner City Clerk
r 1981 - 1985
Missouri Municipal League (314) 635-9134
Gary Markenson Executive Director
1987 .- '1991
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y!='y.
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WW PROFESSIONAL ASSOCIATIONS '
� .
The members of our firm have been active with the Missouri ,
Society of Certified Public Accountants. Elmer Evers has served on
t
the Society Board of directors for a three, year term, and has
r ` served on the Central chapter of Missouri Society of CPA's Board of
S�✓;,` .
' Directors for five years, serving as an officer each year. As a
result of his outspoken insistence that the profession uphold high
` professional standards, 'a personal friend of Governor. Kit Bond
selected him for appointment to the Missouri State Board of
' Accountancy. 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
`r '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
,.. .,.
;.T}.
Examiners. . ra'
G , 5 •
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.
Art All .Certified Public Accountants in-the firm are also members.
,• '
. a • of the American Institute of Certified Public .Accountants and our
+�.•cr a��tk�t
firm 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 peer-review program. A copy of our peer
review report is attached. "#
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��'� ,sir•.
PERSONNEI,
.3
The following persons will supervise and perform the audit
procedures. These individuals
r, Elmer L. Evers - CPA, CFE, Audit Partner - Twenty-five (25)
years public accounting experience. Has attended numerous seminars
related to fund accounting. Has supervised audits of many other
governmental organizations performed by our firm, including Federal
grant programs. Is a member of the Missouri Municipal League, with
an article published in the June, 1991 issue of the Missouri 'a
" Municipal Review. Was a speaker at the Missouri Municipal League's
' Annual Conference in September, 1.990 - topic - Understanding the '
?; d t`
Independent Auditor's Report. Has served as President on the
Missouri State Board of Accountancy. Holds a Bachelor of Science r}
Degree in Accountancy from Lincoln University. Also, holds a
Master of Arts degree in Accountancy from the University ofx."
Missouri. Mr. Evers now serves as a consultant to the Missouri
State Board of Accountancy regarding complaint cases.
'CL, d 7�A t _•'
Dale Siebeneck - CPA, Audit Partner - Fifteen (15) years ;��:•� ; ;,
; . public accounting experience. Has supervised numerous audits fori���
other governmental organizations performed by our firm. Is a ',` •fir,
f
member of the Missouri Municipal League, Has attended many err
:v seminars related to fund accounting and the Single Audit Act. ' "
Holds a Bachelor of Science degree in Accountancy from Lincoln
University.
J.
Lynn J. Graves - CPA, Audit Manager - Twelve (12) years public i
accounting experience. Four (4) years corporate accounting
r experience as comptroller for a closely held conglomerate of ten
(10) companies. Has supervised on many audits of other
(; governmental organizations by our firm, including Federal Grant
' programs. Specializes in audits of organizations fallin under the
rules of the Single Audit Act. These audits have included
municipalities, schools and various federally funded not-for-profit
ref organizations. Has attended numerous seminars related to fund
,F accounting. Holds a Bachelor of Science degree in Accountancy from
Baylor University.
E: Kevin Heislen - CPA, Professional Staff - Four (4) years
public accounting experience. Has worked during the past few years
k� on many audits of governmental and not-for-profit organizations who
have received, federal funds. Holds a Bachelor of Science degree in
. Accountancy from the University of Missouri.
The above persons are members of our Auditing Staff. They are
all Certified Public Accountants.
,4 12
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PERSONNEL CONT'D
Our Data Processing Department is also available when needed.
Rick Derks - Data Processing manager - Sixteen (16) years
experience in Data Processing systems engineering, including roles
'i as project manager, consultant, systems analyst, and
programmer/analyst in a variety of engagements within State
4E
government, and private sectors. These engagements have spanned the
entire range of the EDP system life cycle, including; strategic
long-range. planning, tactical (project) planning, requirements
definition, analysis, design, development, and implementation of
information systems.
Co-author of an article in the June 1991 issue of the Missouri
Municipal Review, entitled "How to Select A Computer System".
During the past years, Rick's responsibilities have frequently
involved, 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 and internal staff on the subjects of PC software
and system development using CASE tools.
'0
TIMIN G OF EVENTS
M.
We plan for your staff to assist us with preparing various
schedules, typing confirmation letters, and pulling support
documents form, the files. This would be in addition to the year- ;
r . end 'check list for them to use, to help them complete their year-
.. end accounting. These items should be completed prior to us
beginning the audit work (the check list is attached) ..
'N
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 December
1991.
Two (2) copies of the preliminary report draft will be
presented to the Director of Finance, no later than February 15,
1992 . There will be a post audit conference held no later. than
March 1, 1992 to review the audit, all compliance reports and the
items to be included in the letter of comments.
The final copies of the report will be presented to the Mayor'
and City Council at the second City Council meeting in March, 1992.
13
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COMPE-NSATIQ
k
AUDIT OF CITY OF JEFFERSON:
STAFF LEVEL RATE HOURS
cry' ,
Yb Audit Partner $ 85 110
Audit Manager 80 50
Audit Staff 50 250
Clerical Staff 30 30
AUDIT OF FIREMEN'S RETIREMENT:
{ STAFF MEMBER RATE HOURS`
Audit Partner $ 85 10
Audit Manager 80 8
Audit Staff 50 8
Clerical Staff 30 5
'. 'a• The fee quoted and the time schedule stated, assume that the
Ki Attached checklist of yearend accounting work has been 'completed
fit ; prior to December '1,'' 1991 and that no unforseen problems such as'
fraud, -or embezzlement have occurred. The second fee stated .under
E ;. "Cost with City Financial Statement & Printing" assumes that the '.
City will. prepare and print .the. Financial statements.
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 'need
ed.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 At with the Director. of. Finance 'and
getting : approval. This would cause, the time schedule to be
�.: delayed. 'The additional work required would be done at our normal
hourly.rates in addition to the above figure. If we are. requi 'd
{` to appear, on your behalf regarding any legal matter, this also
would be 'done at our normal hourly rate.
We believe that 'we are well qualified to serve as your
. , accountant. and auditor. Our firm will prove to be -very valuable as
a consultant because o,f our extensive experience with
municipalities and political subdivisions. If . your. . work 'is
entrusted';to us, it will receive our closet,and.'continued attention.
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L e, Evers
& Company Certified Public Accountants and Consultants
September 3 , 1991
David Johnston, Director of Finance
City of Jefferson
320 McCarty Street
}.' Jefferson City, Missouri 65101
` .
In order for us to be more efficient in the audit -of the City
of Jefferson for the periods ended October 31, 1991, 1992 and 1993 ,
�-
we require 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
4r'
year.
Prepare a trial balance worksheet reflecting balances after :
year end adjusting entries have been posted.
Prepare reconciliations for each bank account, for the
last month of the year.
Prepare and aged schedule of accounts receivable:
Airport ti
qj'ij Parking authority
Sewer
kL ,y Employees ts.
j`. . Miscellaneous
` Grants
We will furnish accounts receivable confirmations to be filledy
in and signed.
Prepare a schedule of bad debts written off during the year.
Prepare a schedule of notes receivable. Also, have the notes
available for our inspection.
Prepare a schedule of insurance showing the following: Policy
`sr.3iF' number, coverage, term, and premium paid. Also, have the
policies available for inspection.
Prepare a schedule of the life insurance for officers, showing
k the name of the officer, insurance company, policy number, ;
` ql date issued, amount of coverage, and annual . premium.
' 3' •. Prepare confirmation letters to confirm your organization's
=x•�=:. account balances. (We- will provide. sample letters)
ryr°' Prepare a schedule of municipal court bonds on hand.
Have available the municipal court records for. the entire
year.Prepare . a schedule of all property and equipment on hand; any
additions and retirements showing cost, and for items sold,
sales price. Show these items ,by fund, department and grant.
S Prepare a schedule of depreciation for the enterprise funds. ,
16
,.X 520 Dix Road Village Green Shopping Center P.O. Box 419
Jefferson City, Missouri 65109 California, Missouri 65018 Osage Beach, Missouri 65065
�,,P 314/635-0227 314/796-3210 314/348-4141
FAX 314/634-3784 FAX 314/796-3452 FAX 314/348-0989
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Prepare an analysis of all transactions affecting marketable
securities during the period.
<r. Prepare a schedule of accounts payable. Also, save the t'
creditors' 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 a,
,fl;r.q LAGERS pension plan:
,. ';. Have a copy of any union contracts available to us.
Schedule all dividend income. .
•:` Prepare a schedule of interest income as follows: t }`
Federal government obligations
Missouri State and Municipal obligations
other interest income
Prepare a schedule of notes payable showing dates, payee,
f. . , original balance, audit date balances, amount of periodic r..l .,
installment, rate of interest, and describe security.
i
Have a copy of all leases for office space and equipment
' '
P pry. �• �;j�
rental contracts available to us. ¢' 'r
L•5t�}� Y,"o
Have a copy of any employment contracts with staff or } = t
i2. 3
executives available to us.
Prepare a schedule of each officer's salary and expense - x •,
..... account payments. r; }
Prepare, a schedule showing the expenses of all unrelated , % `•tb
business income. ¢
Prepare a schedule of all contributions paid.
y1; Have 'all payroll tax reports available for us.
:j Prepare a schedule of all professional fees paid.
Have 'copies of the minutes of the Board of Directors meetings
available for our inspection.
- 6n.
Prepare a schedule of prepaid insurance and accrued insurance. ,
s Prepare a schedule of all construction in progress, contracts ..
payable, and retainage payable - grant projects or other
projects.
Prepare a schedule of all grants receivable, grant money
' received during the year, and have the support documents
available for inspection. ;
'- < Have a copy of grant contracts available for us.
;d�b
` a Have available a copy of the budget report compared with cash
receipts and disbursements., for the General Fund and' Special
Revenue funds.
,Prepare property tax work sheet for current and prior years'
i for real estate,, personal and MM, for Property tax
receivables, and current year collection, , and delinquent
a, balances.
Proof of tax levy, including adjustments and abatements.
Prepare schedule of allowance for uncollectible taxes. for
current and prior. years. (delinquent)
5
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��_ � ,:r{�,Tt� ray NF�xaY,•�,i��.,,»t t zs �, a•'� �r�+ ,�� >,�n�`� �`�,� '�,
Have the various receivable items completed:
Financial institutions tax
Sales tax
Gas tax :.
Motor vehicle sales tax
Tax liens
§` Franchise fees
Accrued. interest receivable
Others
Have a schedule prepared for prepaid expenses and insurance.
Have the various payable items completed:
Accrued payroll
Contracts payable
Retainage payable
' Various payroll withholding accounts
Various "Due To" and "Due From" other funds
Revenues received in advance - Parking Authority Fund.
Prepare a schedule of Encumbrances by fund. t
r _'Prepare a schedule of construction in progress. by fund:
FIave inventory count sheets after pricing, available for us;
on the appropriate proprietary funds.
If you have any questions regarding the above items, please, .
don't hesitate to give us a .call. Thank o
fo
u
y r ou
r
cop operation,,
Sincerely yours,
- LAGE, EVERS AND COripANY
Certified Public Accountants
ELMER L. EVERS
' Audit .Partner
* Your insurance agent may prepare this for
you. We will
provide a copy of a letter you might send to them. .
NOTE: Some of the items may not be applicable to` your
or
organization. If so, please indicate by N/A b striking through
the'.:item.. y:
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7HE CONTINENTAL ASSOCIATION OF CPA FIRMS,INC.
GN' October 10, 1990
To the Partners
+Ia Lage,, Evers ,& Company S ,
t
We have reviewed the system of quality control for the accounting and auditing
practice of Lage, Evers & Company (the firm) in effect for the year ended August
31, 1990. Our review was conducted in conformity with standards for peer reviews
S promulgated by the peer review committee of the private companies practice
l; section of. the AICPA Division for CPA Firms (the section) . We tested compliance
with the firm's alit control policies and
quality p procedures and with the membership ,�~t .•..
requirements of the section to the.extent we considered a
��. appropriate. These tests
included the application of the firm's policies and procedures on selectedY , '
accounting an auditing engagements. ' {
{. In ' performing our review, we have given consideration to the general ,
characteristics of a system of quality control as described in quality control ,
standards issued by the AICPA. Such a system should '.be appropriately
comprehensive and suitably designed in relation to the firm' s organizational
structure; .its policies, and the nature of its practice. Variance in individual
P erformance can affect the degree of compliance with a firm's prescribed quality k�
control policies and procedures. Therefore, adherence to all policies and
procedures in every case may not be possible.
In' 'our opinion, the system of quality control for the accounting and auditing
practice of La a Evers & Company,
• p Lag e, p y, in effect for the year ended August 31, 1990,
S met the objectives of quality control standards established by the AICPA and was
being, complied with during the year then ended to provide the firm with ;
}' reasonable assurance of conforming with professional standards. Also, in our
opinion,. the firm was inconformity with the membership requirements of the if
-section in all material respects.
Richard A. Sta vE• , CPA
' .. Team` Captain
' t
EW+ a .hJ
8301 E. Prentice Avenue Suite 406 Englewood, C080111-2907
r
r '
Telephone (303) 771-4600 Telefax(303) 773 -8'128
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