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BILL NO. W 2 -- /P
INTRODUCED BY COUNCILMAN f C t
if ORDINANCE N0. f
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AN ORDINANCE OF THE CITY OF JEFFERSON, MISSOURI, AUTHORIZING
�( AND DIRECTING THE MAYOR AND CITY CLERK OF THE CITY OF
JEFFERSON TO EXECUTE AN AGREEMENT WITH LAGS, EVERS, AND COMPANY,
JEFFERSON CITY, MISSOURI , FOR AN AUDIT OF THE CITY RECORDS
FOR THE YEAR ENDING OCTOBER 31, 1982.
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1 BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF JEFFERSON, j
� MISSOURI , AS FOLLOWS :
�!) Section 1. The Mayor and City Clerk of the Ci ty o f
tJefferson, Missouri are hereby authorized and directed, for an
fin the name of the City, to execute a written contract with Lage,
Evers and Company, Jefferson City, Missouri, for an audit of
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City records , for the year ending October 31, 1982, for a
sum not to exceed nine thousand, seven hundred dollars ($9, 700) .
Section 2. The contract shall b substantially t e s stantially the same
in form and content as the contract attached hereto as Exhibit A.
Section 3. This Ordinance shall take effect and be in
force from and after the date of its passage and approval.
Passed / �®�jr� Approved 20-
Pre Pnt -of tW Council Mayor
i ATTEST:
a""
City Clerk
PERSONAL SERVICES CONTRACT
This Contract is made and entered into this day of
December, 1982, by and between the City of Jefferson, Missouri, a
municipal corporation, hereinafter referred to as "City", and Lage,
Evers and Company, 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 the auditing services for the City as
described in the Audit Proposal dated August 13, 1982, 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 City will pay to the Auditor the sum of $9 , 700 for the
auditing services . 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 . Payment will be made upon completion
of the services .
IN WITNESS WHEREOF, the parties hereto have set their hands
and seals on the day first above written.
CITY OF JEFFERSON, MISSOURI
ATTEST: ,
By:
ju-
MAYOR
City Clerk LAGE, EVERS AND COMPANY
B ��.;L._
Y�
PARTNER
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AUDIT PROPOSAL
CITY OF JEFFERSON, MISSOURI
JEFFERSON CITY, MISSOURI
FOR THE YEAR ENDED OCTOBER 31, 1982
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AUDIT PROPOSAL - "
CITY OF JEFFERSON, MISSOURI
JEFFERSON CITY, MISSOURI
FOR THE YEAR ENDED OCTOBER 31, 1982
TABLE OF CONTENTS
PAGE
SCOPE 1
AUDIT APPROACH 2
ADDITIONAL PROFESSIONAL SERVICES 2
PROFILE OF THE FIRM 3
GOVERNMENTAL EXPERIENCE 4
PERSONNEL 5
FEES 5&6
TIMING 6
PRE-AUDIT WORK TO BE COMPLETED BY CITY 7&8
BAR Lage, Evers
& Compa n y Certified Public Accountants
1913 William Street Jefferson City, Missouri 65101 314-635-0227
® Village Grepn Shopping Center California,Missouri 65018 314-796-3210
August 13, 1982
James W. Uffmann, CPA
Director of Finance
City Hall
Jefferson City, Missouri 65101
SCOPE
We will examine the City's balance sheets as of October 31,
1982, and the related statements of revenue and expenses for the
year then ended for the purpose of expressing an opinion on them.
Our examination will be made in accordance with generally accepted
auditing' standards and will include such auditing procedures as we
consider necessary to accomplish this purpose. This will be done
on the accrual basis of accounting.
Our examination will include various tests and procedures to
determine the reasonableness of the information presented in the
financial statements. The following is a list of the funds to be
included in our examination.
1. General Fund
2. Federal Revenue Sharing Fund
3. Park Fund
4. Airport Fund
5. Debt Service Fund
6. Police Training Fund
7. Central Maintenance Fund
8. Parking Fund
9. Library Operating Fund
10. Library Building Fund
11. General Long—Term Debt Group
® 12. Sewer Fund -
13. Transit Fund
14. Rental Fund
Although defalcations and similar irregularities may
occasionally be disclosed by this type of examination, it is not
designed for this purpose and should not be relied on to disclose
fraud, should any exist.
We will, of course, report to you anything that appears to us
during our examination to be unusual or abnormal.
1
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 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
following are a partial listing of detail tests we will perform:
Cash Receipts Test - All 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
51 to, the following:
Review of Internal Control Procedures and _
review of various bookkeeping procedures.
These will be reported on as a part of our
report to management on internal control,
suggestions to management.
Our report format will follow the manual Governmental
Accounting, Auditing and Financial Reporting (GAAFR), as required
by the. AICPA and the Municipal Financial Officers Association
(MFOA).
We estimate the work to require about 390 hours. We plan to
have four people assigned to this audit.
ADDITIONAL PROFESSIONAL SERVICES
Our Firm also has the following services to offer to the
City:
Help in interviewing and selecting new employees
to work in the bookkeeping function. (Testing &
Interviewing).
Data Processing services in the following areas:
Payroll records and reporting
Mailing lists
Accounts receivable and billing
Financial Advisory services
2
PROFILE OF THE FIRM
Lage, Evers and Company began business in 1974 and through
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 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 responding to requests from
the client. '
Our expertise in serving municipalities 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 obtain 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
Aft for two reasons. First, the firm is small enough so that our _
professional staff can maintain an intimate knowledge of a
client's businesses and needs. Second, the firm is large enough to
have specialists available in the various disciplines of the
profession - accounting, auditing, income taxes, management
consulting services, and data processing.
At the present time, the personnel of the firm are as
follows,:
Partners 4
Professional Staff 7
Para-Professionals 2
Office Support Staff 4
17
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 knowledge that our staff will be
working on a direct interrelationship basis with our partners.
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' educational and business backgrounds, supplemented
by our experience with a wide spectrum of clients in an almost
infinite variety of industries and types of businesses.
3
The reputation of our firm is also well known to local
attorneys and bankers. If you desire, we would be pleased to
furnish a� representative list of attorneys and bankers who have
personal knowledge of our work.
We attempt at all times to render a quality service for a
fair 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.
We appreciate the opportunity to submit the proposal to you.
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.
We believe that we are well qualified to serve as your
accountant and auditor. If your work is entrusted to us, it will
i receive our close and continued attention.
The work done on the audit would be performed from our
Jefferson City office.
We have performed auditing, accounting and management
{ advisory services for other municipalities. Our work has been
reviewed by the Missouri State Auditors Office staff, and has been
found to be among the highest of professional quality.
GOVERNMENTAL EXPERIENCE
i
NAME OF POLITICAL SUB-DIVISION CONTACT
City of Waynesville Larry Hensley
City Admin.
a
774-6171
F
City of Jefferson Jim Uffmann
Dir. of Finance
634-4949
City of Rolla Lou McFarland
4 Mayor
364-1835
City of Hermann Dolores Granne-
mann, City Clerk
486-5953
c
4
PERSONNEL
The following persons will supervise and perform r.he audit
procedures:
Elmer L. Evers - CPA, Audit Partner - Fifteen (15) years
public accounting experience. Has attended numerous seminars
related to fund and governmental accounting. Has supervised
audits of other cities performed by your firm, including Federal
grant programs. Is now serving as Secretary on the Missouri State
Board of Accountancy.
Dale Siebeneck - CPA, Professional Staff - Five (5) years
public accounting experience. Has supervised and assisted on many
audits of other cities performed by our firm, including Federal
grant programs.
Ron J. Bielecki - CPA, Professional Staff - Three (3) years
public accounting experience. One (1) year internal audit
experience. One (1) year experience as officer trainee with the
First National Bank of Callaway County, Fulton, Missouri. Has
assisted on many audits of other cities performed by our firm.
Lynn J. Graves, CPA, Professional Staff - Three (3) years
public accounting experience. Four (4) years corporate accounting
experience as comptroller for a closely held conglomerate of ten
(10) companies. Has assisted on many audits of other cities
performed by our firm, including Federal grant programs.
All of the above persons are members of our Auditing
Department Staff. Likewise, they all hold degrees in accountancy,
and hold their CPA certificates.
FEES
We plan for your clerical 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 normal year-end check list for them to use, to help them
complete their normal year-end accounting. These items should be
completed prior to us beginning the audit work.
We try to base our fees for audits on hours incurred, at our
normal hourly rates. This year, assuming the enclosed check list
of year-end accounting work is completed, our audit fee will be
$9,700 barring any unforeseen problems, such as fraud or
embezzlement. In such case, the additional work would be done at
your discretion on a per hour basis.
If the normal year-end accounting work has not been
completed, or if 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 results of operations of the City,
would be done only after discussing it with you and getting
5
approval from the City Council. The 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 matter, this also would be done at our normal hourly rate.
TIMING
This report will be presented to and reviewed with the City
Council or City Administration on or before January 31, 1983. We
tentatively plan to begin work on November 22, 1982.
Iii this proposal meets with your approval, please let us know
when we may schedule the time of the audit examination.
_ Thank you for giving us the opportunity of serving the City
of Jefferson.
Sincerely yours,
LAGE, EVERS AND COMPANY
ELMER L. EVERS
Audit Partner _
APPROVED BY: DATE:
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y
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Lage, Evers
& Company an y Certified Public Accountants
1913 William Street Jefferson City, Missouri 65101 314-635-0227
Village Green Shopping Center California, Missouri 65018 31 4-796-3210
August 13, 1982
James W. Uffmann, CPA
Director of Finance
Jefferson City, Missouri 65101
Dear Jim:
In order for us to be more efficient in the examination of
the City for the year ended October 31, 1982, we recommend that
you provide the following information prior to our beginning field
work:
The general ledger should be in balance and as correct as
possible.
Prepare reconciliations for each bank account.
We will furnish bank confirmation forms to be filled in and
signed.
Prepare an aged schedule of accounts receivable-trade.
We will furnish accounts receivable confirmations to be
filled in and signed.
Prepare a schedule of accounts receivable, officers and
employees.
Prepare a schedule of bad debts written off during the year.
Prepare a schedule of notes receivables. Also, have the
notes available for our inspection.
Prepare an analysis of all transactions affecting marketable
securities during the period.
Prepare a schedule of all property and equipment additions
and retirements showing cost and for items sold, sales price.
Prepare a schedule of depreciation for the enterprise funds.
Prepare a schedule of accounts payable. Also, save the
creditors' regular monthly statements for October where
available.
Schedule all dividend income.
Schedule interest income as follows:
Federal government obligations.
State and municipal other than Missouri.
• Missouri state and municipal obligations.
Other interest income.
Prepare an analysis of the payments to the LAGERS pension
plan.
Have a copy of all leases for manufacturing or office space
and equipment rental contracts available to us.
7
Have a copy of any employment contracts available to us.
Schedule all professional fees.
Have the payroll tax reports available for us.
A trial balance worksheet reflecting General Ledger balances
for each fund after all year-end adjusting entries.
* Prepare a schedule of insurance showing the following:
policy number, coverage, term and premium paid. Also, have
the policies available for inspection. Include a listing of
prepaid insurance and accrued insurance.
*(Your insurance agent may prepare this for you. We will
provide a copy of a letter you may send to him.)
t
If you have any questions regarding the above items, please
don't hesitate to give us a call. Thank you for your cooperation.
Sincerely,
LAGE, EVERS AND COMPANY
ELMER L. EVERS
Audit partner
8