HomeMy Public PortalAboutORD10517 BILL NO.
SPONSORED BY COUNCILMAN e�
ORDINANCE NO.
AN ORDINANCE OF THE CITY OF JEFFERSON, MISSOURI, AUTHORIZING THE MAYOR
AND CITY CLERK TO EXECUTE A CONTRACT WITH WILLIAMS-KEEPERS CERTIFIED PUBLIC
ACCOUNTANTS FOR THE AUDIT OF THE CITY RECORDS FOR THE YEAR ENDING
OCTOBER 31, 1985.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF JEFFERSON, MISSOURI AS
FOLLOWS:
Section 1. The Mayor and Clerk are hereby authorized and directed
to execute a contract with Williams-Keepers Certified Public Accountants
for the audit of the City records for the year ending October 31, 1985
for the sum of $13,250.
Section 2. The contract shall be substantially the same in form
and content as that contract attached hereto as Exhibit A.
Section 3. This Ordinance shall be in full force and effect from
and after the date of its passage and approval.
Ask
Passed 8,sue Approved 0
Presiding Offi r Mayor
ATTEST:
PA aztz:!�&
City Clerk
PERSONAL SERVICES CONTRACT
This C�tra1 is made and entered into the day of
i(.�1' 1985, by and between the City of
Jefferson, Missouri, a municipal corporation„ hereinafter
referred to as "City", and Williams—Keepers 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:
1. Auditor will perform auditing services for the City as
described in the Audit Proposal, which is attached hereto as
"Exhibit A", and incorporated herein.
2. At any 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 6, 1986, with the audit delivered to
the City Council on February 17, 1986.
4. The Auditor will hold a pre—audit conference with the 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 total sum of $13,250 for
the auditing services. This will be paid 754 after acceptance by
the City Council and 254 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.
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IN WITNESS WHEREOF, the parties hereto have set their hands and
seals on the day first above written.
CITY OF JEFFERSON, MISSOURI
By:
MAYOR
:ATT'EST:`
City Clerk
Williams-Keepers Certified Public Accountants
.�.�I..:.d:.� ,.-.�....
By: ..
ARTNER
I
AUDIT PROPOSAL FOR
CITY OF JEFFERSON CITY, MISSOURI
WILLIAMS-KEEPERS
CERTIFIED PUBLIC ACCOUNTANTS
To be considered for the
Examination of Records and Accounts of
� . CITY OF JEFFERSON CITY
for the period November 1, 1984 through October 31, 1985 ;
to
r
C O N T E N T S
Page
Letter
Scope of services to be performed 2-3
Audit approach
Additional professional services y
Firm profile 6
Related governmental experience 6-8
Audit staffing, estimated hours required and .fees 9
Resumes 10-12
Brochure
AML
WILLIAMS - KEEPERS CERTIFIED PUBLIC ACCOUNTANTS
107 ADAMS STREET
JEFFERSON CITY, MISSOURI 68101
314 638.6196
The Honorable Mayor and Members of the city Council
Y Y
City of Jefferson City, Missouri
WILLIAMS-KEEPERS is pleased to have this opportunity to present a proposal for
auditing the funds under the control of the City of Jefferson City for the period,
November 1, 1984 through October 31, 1985, as set forth on pages 1 and 2 of the
Request for Proposal.
WILLIAMS-KEEPERS has extensive experience in auditing governmental agencies and
organizations throughout the State of Missouri. A summary of that experience is
attached. Such experience, available to the City at the local level, can represent
savings to the City in the consultation time which we believe is a vital requirement
of an effective audit of the City.
Members of our staff would expect to meet with the administrative staff of the City
of Jefferson City on a schedule which would provide the flexibility needed by the
City and the auditors.
Aga
Emil G. Ortmeyer, partner, and Michael J. Oldelehr, manager, would be in charge of
the audit field work, final review, and presentation of the completed audit report
and management letter.
We sincerely hope the WILLIAMS-KEEPERS proposal meets your approval. We appreciate
the opportunity to be considered to provide professional services to the City,
Very truly yours,
WILLIAMS-KEEPERS
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SCOPE OF SERVICES TO BE PERFORMED
1. A review and evaluation of the internal control of the City will be made to
determine the audit steps necessary for the performance of the examination and
extent of detail testing necessary.
2. Our examination will be made in accordance with generally accepted auditing
standards and will include such tests of the accounting records, and such other
auditing procedures as we consider necessary, based on the evaluation of the
internal control system.
3. We will test for compliance with Federal, State and Local Regulations to insure
the proper administration and uses of public funds and assets, to include the
requirements of OMB Circular A-128 as it applies.
4. We will make recommendations during the audit field work to City Staff of
alternative procedures or principles of accounting, if any exist, to help in
more efficient accounting or auditing. Further, we will make written rec-
ommendations in the form of a management letter of any weaknesses in internal
control and/or noncompliance with applicable Federal, State or Local Regu-
lations. These recommendations will be discussed with City Staff prior to
inclusion in the management letter.
The City will furnish an adequate work area for the auditing staff. City staff
will be available to answer questions, prepare schedules , and make available all
documents and records required by the audit farm during the examination. Also,
data processing programs and files must be made available as appropriate for the
period(s) under examination.
5. We will issue our opinion on the financial. statements as a whole, based on the
results of our review of internal controls, audit- procedures, tests of trans-
actions and other procedures we consider necessary. We will also issue our
report on the study and evaluation of internal control systems and our report on
compliance with Federal and State laws, regulations, or agreements governing
individual programs, in accordance with OMB Circular A-128. It is not contem-
plated that we will make a detailed examination of transactions. Reliance must
be placed upon adequate methods of internal accounting controls as your
principal guard against irregularities which a test examination may not dis-
close.
6. We will adhere to recommendations of the American Institute of Certified Public
Accountants in its various publications in designing the audit program. Also,
Statement 1, Governmental Accounting and Financial Reporting Principles and
Statement 2, Grant Entitlement, and Shared Revenue Accounting and Reporting by
State and Local Governments will be used as the basic principles of goverrmental
accounting and reporting. Your report will conform to the standards of
financial reporting promulgated by the Municipal Finance Officers Association
and the National Committee on Governmental Accounting so that MFOA certifica-
tion may be pursued if you desire.
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7. Our examination of the records and subsequent preparation of the financial
statements and required notes will begin no later than December 2, 1985 and be
completed by January 31, 1986. We will deliver two (2) copies of the financial
statements to the Director of Finance no later than January 31, 1986 !unless an
extension of time is requested and approved by both parties involved.
A post audit conference will be held with the Director of Finance for the purpose
of reviewing the completed financial statements and draft of the management
letter no later than February 6, 1986. Presentation of twenty (20) copies of the
reports and general explanation to the Mayor and City Council will be presented
at-the February 17, 1986 Council meeting.
8. The working papers developed during the audit will be retained for a five year
period and made available, upon request, to other independent auditors.
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AUDIT APPROACH
Our examination will be conducted in accordance with generally accepted auditing
standards as defined in "Standards for Audit of Governmental Organizations,
Programs, Activities, and Functions", developed by the Comptroller General, dated
February 27, 1981, and will be directed toward the expression of an opinion on the
fairness of the financial statements of the City.
Our audit programs, which are individually tailored to each client, are developed
only after an in-depth review and understanding of the accounting and administrative
proceddres and personnel. This also requires an appreciation for the particular
environment in which the audit is being conducted.
Our audit approach encompasses the philosophy that auditing should be viewed as a
contributing factor to better business and administrative practices. We believe
that audits, when properly conducted, should uncover any weak financial practices,
inefficiencies, and potential problem areas. Our audit programs are designed to
accomplish these objectives.
At the conclusion of each engagement, a letter is prepared outlining our obser-
vations regarding the client's operations. These letters typically contain com-
ments regarding the system of internal control, any operating inefficiencies and
cost reduction opportunities along with our recommendations for implementation of
corrective action. In many instances, these letters have had a significant impact
on improving the client's operations.
To assure that all our clients receive constant attention under a responsible
experienced partner, our firm uses the concept of the engagement partner. It is his
responsibility to insure that all the resources of the firm that can properly be
brought to bear are available to serve each client. By directing all services
through one partner, the client needs to contact only one individual and can be
assured that the partner will coordinate all available services.
Our firm is located in the City, therefore, we are in a unique position to offer on-
going assistance as may be required from time to time during the year. This
consultation is being offered at no additional charge.
We would like to emphasize that since our inception in 1928 we have operated under
our philosophy that in addition to the expected qualifications of technical
competence, independence and integrity, an accounting firm must also have an
imaginative, creative and practical approach to new developments and problems which
are being encountered everywhere by businesses and governmental organizations
today. We feel that this approach is, in large part, responsible for our firm growth
over the years.
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ADDITIONAL PROFESSIONAL SERVICES
In addition to financial/compliance audits increasingly required by federal and
local statutes, our expertise extends into additional areas often required by our
clients. Examples are:
1. Programs to solve problems resulting from increasing costs and decreasing
sources of governmental revenue.
2. The recruitment and training of personnel.
3. The development of modern management practices, related cost controls, and
counsel in updating out-moded constitutions, charters, or local laws which
often inhibit such improvements.
4. Programs to develop financial information and management systems oriented to
today's management needs.
S. Operational auditing to determine the efficiency, effectiveness, and econo-
mies of governmental programs, including review of both accounting and
administrative controls.
6. Participating in public hearings and liaison with financial and/or legal
counsel in order to define a project and its objectives, in order that an
understanding and acceptance of recommendations can be accomplished.
7. Cooperative working arrangements with city, county, or state planners, legal
counsel and financial consultants in the development and financing of capital
improvement programs.
8. Data processing consultation services to include but not limited to: hardware
configuration, micro computer augmentation, software selection and internal
control reviews in the computer environment.
f
FIRM PROFILE
Williams-Keepers is a local Missouri firm of Certified Public Accountants and
management consultants established in 1928. The firm presently has Missouri offices
in Columbia, Jefferson City, Mexico, and Roll.a. Overall direction of the firm is
accomplished by a four-member Management Committee. Operational management of each
office is assigned to that office's designated partner-in--charge. Additional
committees in the areas of accounting, auditing, management advisory services and
taxation provide guidance and direction for the firm. The Jefferson City office
will have the primary responsibility for this engagement and the composition of this
office-is as follows:
Partners 6
Managers 2
Seniors 4
Professional Staff 5
RELATED GOVERNMENTAL EXPERIENCE
The accounting methods employed by the City of Jefferson City and the nature of the
funds maintained require the firm selected under this proposal to possess
substantial Experience and expertise in:
1. Fund accounting and auditing.
2. Profit oriented business accounting and auditing.
3. Non-profit oriented business accounting and auditing.
4. Accounting and auditing of various Federal programs.
5. Accounting and auditing of various State programs.
6. Auditing of accounting systems that utilize EDP equipment.
Presently, Williams-Keepers is serving clients in each of these areas, and several
governmental units have engaged the firm to audit and to express an opinion on their
financial statements. Therefore, our firm has the necessary experience and
expertise to complete effectively the audit set forth in this proposal.
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RELATED GOVERNMENTAL EXPERIENCE (Continued)
O'illiams-Keepers has had extensive experience in the auditing of various types of
governmental units. Listed below is a representative group of city and other govern-
mental audits and official to contact. In addition to opinion audits, we also perform
special assignments for these clients on a continuing basis.
Name and Location Year(s) Official to Contact Position Telephone #
City of Mexico 1984 Mark Pentz City Manager 314-581-2100
Mexico, Missouri 65265 1983
1982
City of Rolla 1984 Leonard Martin City Adm. 314-364-1835
Rolla, Missouri 65401 1983
City of E1Dorado Springs 1984 Patsy Baker Treasurer 417-876-6150
E1Dorado Springs, Mo. 64744
City of Centralia 1984 Alfred Figuly City Adm. 314-682-2849
Centralia, Missouri 65240 1983
1982
City of St. Robert 1984 Joe Weber City Clerk 314-336-3911.
St. Robert, Missouri 65583 1983
1982
City of Macon 1983 Gerald Maloney City Clerk 816-385-3373
Macon, Missouri 63552 1982
1981
City of Trenton 1985 Nick McHargue Mayor 816-359-2013
Trenton, Missouri 64683 1984
Trenton Municipal Utilities 1985 Gary Whorton Manager 816-•359-2281
Trenton, Missouri 64683 1984
1983
Lincoln University 1985 Dr. Thomas Jenkins President 314-751-2325
Jefferson City, Missouri 1984
1983
Northeast Missouri State 1985 Dave Rector Director of 81.6-785-4163
University 1984 Computer Services
Kirksville, Missouri 1983
City of Montgomery, 1984 Michael. Johnson City Adm./Clerk 314-564-3160
Montgomery City, Missouri 1983
1982
Name and Location Year(s) Official to Contact Position Telephone #
Mik
ity of Wellsville 1984 Alvie Tarrants Treasurer 314-684-2184
Wellsville, Missouri 1983
1982
City of Salem 1983 Nadine Victor City Clerk 314-729-4117
Salem, Missouri 1982
City of Owensville 1983 Jim Biestelkamp City Clerk 314-437-2812
Owensville, •Missouri 1982
This list does not include audits of special districts and various audits of agencies and
divisions of the Federal government, all which we have also performed.
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AUDI1 STAFFING, ESTIMATED HOURS REQUIRED AND FEES
We consider this engagement a very important project and will provide services and
assistance from resources throughout our entire organivation.
Consistent with our policy, the audit and all related services will be under the
overall supervision of Emil G. Ortmeyer, engagement partner, in the Jefferson City
office with consultant services from other offices as required.
In addition to our professional staff the services of Linda Smith, CPA, manager, of
our in-house data processing department will be utilized in those areas which
require expertise in data processing.
The audit field work will be directly supervised by Emil G. Ortmeyer, partner in our
Jefferson City office. Other members of the professional staff will be used to
perform this engagement based upon their prior experience and the experience level
needed in various phases of the engagement. At the present time we anticipate using
Michael J. Oldelehr, CPA, manager, and staff accountants as needed. Resumes of
Messrs. Ortmeyer and Oldelehr are included for your review. These same key
personnel would be used for each of the subsequent years unless some unforeseen
circumstance would arise.
Estimated hours required -
Estimated Range
Classification Hours__ of Fees
Partner 24 $ 65-•80
Manager 80 $ 40-•55
Professional Staff 350 $ 15--35
Our fees are based upon hourly per diem charges for each classification of per-
sonnel. The maximum audit fee for each of the three (3) years with annual renewal for
the two (2) subsequent years follows:
FYE Maximum
1985 $13,250
1986 $14,200
1987 $15,300
This maximum fee does not cover any unusual circumstances that could possibly
develop whereby substantial additional work would be required. If such conditions
develop, we would review our findings with the appropriate administrative person-
' nel. We would not proceed upon any additional work without prior approval.
EMIL G. ORTMEYER JR. , CPA
RESUME
Emil G. Ortmeyer, Jr. graduated from Lincoln University in 1974 with a Bachelor of
Science degree in accounting. After graduation, he was employed by Williams-
Keepers and successfully completed the CPA examination in Missouri in 1979.
He is a member of the American Institute of Certified Public Accountants (AICPA),
the Missouri Society of Certified Public Accountants (MSCPA) and the Central Chapter
of MSCPA. He presently serves on the governmental accounting committee of the
Missouri Society of Certified Public Accountants of which he has been an active
member for 4 years.
Details
Employment
9-74 to present Employee of Williams-Keepers achieving audit manager status in
gn 1980 and partner status effective January 1, 1986.
1960-1974 Various nonaccounting positions.
Education
1969-1974 Lincoln University
Degree - B.S. in Accounting
G.P.A. - 3.00
Continuing Education
Completed 40 hours or more continuing professional education each of the last five
(5) years. Included in above are:
1. Governmental Accounting Seminar (MSCPA) dated April 26, 1985.
2. Governmental Accounting Seminar (MSCPA) dated April 21, 1984.
3. Governmental Accounting Seminar (MSCPA) dated April 22, 1983.
Personal
Birthdate July 26, 1942, Jefferson City, Missouri.
Active in Community Services Programs -
1. Jefferson City West Rotary
2. Chamber of Commerce
3. Jefferson City Area United Way Committee
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Related Work Experience
Related audit experience includes audits of the following entities:
Missouri School districts (included any federal programs administered)
Various non-profit organizations
Governmental agencies and programs
Municipalities
Colleges and universities
CPA Certificate # 6537
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MICHAEL J. OLDELEHR, CPA
AUL
RESUME
Michael J. Oldelehr graduated summa cum laude from Lincoln University in 1976 with
a Bachelor of Science degree, majoring in accounting. He was employed by WILLIAMS-
KEEPERS in 1975 and completed the CPA examination in 1978.
He is a member of the American Institute of Certified Public Accountants (AICPA),
the Missouri Society of Certified Public Accountants (MSCPA) , the Central Missouri
Chapter of Missouri Society of Certified Public Accountants and the Florida Insitute
of Certified Public Accountants.
Details
Employment
10-75 - present Employee of Williams-Keepers achieving audit manager status in
1983.
1970 - 1975 Various non-accounting positions while attending school.
Education
1968 1972 Valedictorian - Fatima High School, Westphalia, Missouri
_
1972 1973 Attended University of Missouri Rolla
1973 - 1976 Lincoln University, graduating summa cum laude in 1976 with a
Bachelor of Science degree in accounting
Continuing Education
Completed 40 or more hours of continuing professional education each of the last
five (5) years including several governmental courses.
Personal
Birthdate June 27, 1954, Jefferson City, Missouri.
Related Work Experience
Related audit experience includes audits of the following entities:
Missouri school districts (included any federal. programs administered)
Various non-profit organizations
Governmental agencies and programs
Municipalities
CPA Certificate # 6110
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