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Home My WebLink About25B - AGMT WITH WHITE NELSON FOR AUDITING SERVICESREQUEST FOR COUNCIL ACTION CITY COUNCIL MEETING DATE: MARCH 3, 2020 TITLE APPROVE AN AGREEMENT WITH WHITE NELSON DIEHL EVANS LLP TO PROVIDE PROFESSIONAL AUDITING SERVICES IN AN AMOUNT NOT TO EXCEED $371,260 /s/Kristine Ridge CITY MANAGER CLERK OF COUNCIL USE ONLY: APPROVED ❑ As Recommended ❑ As Amended ❑ Ordinance on 1"Reading ❑ Ordinance on 2n° Reading ❑ Implementing Resolution ❑ Set Public Hearing For Well 0191►1111011[w FILE NUMBER RECOMMENDED ACTION Authorize the City Manager to execute an agreement with White Nelson Diehl Evans LLP to provide professional auditing services in the amount of $185,630, with a provision for one one-year renewal in the amount of $185,630 for the period from March 3, 2020 through the completion of services for the fiscal year ending on June 30, 2021, for a total amount not to exceed $371,260 subject to non -substantive changes approved by the City Manager and City Attorney. DISCUSSION The Finance and Management Services Agency (FMSA) is responsible for overseeing the financial statement audits and examinations of the City along with the preparation of the City's Comprehensive Annual Financial Report (CAFR). Annually, the City of Santa Ana utilizes the services of an independent Certified Public Accounting firm to perform examinations of the City's financial statements as well as state and federal grant audits (Single Audit). The audits are conducted in accordance with the generally accepted auditing standards and the Government Auditing Standards issued by the Comptroller General of the United States. During February 2016, FMSA released a Request for Proposals (RFP) for professional auditing services. Based on FMSA's evaluation and review of references, White Nelson Diehl Evans LLP (WNDE) was selected as the most qualified firm to conduct the City's annual audit(s) and examinations. As a result, the City awarded a contract to WNDE for a two-year period with a provision for one two-year renewal exercisable by the City Manager for the fiscal years ended June 30, 2016 through June 30, 2019. The City exercised the renewal option in January 2018 which allowed for services to be rendered through May 2020. 25B-1 Approve Agreement with White Nelson Diehl Evans LLP for Professional Auditing Services March 3, 2020 Page 2 Below is a list of the audits/examinations conducted by WNDE since 2016: Audit / Examination Type Description Comprehensive Annual Financial Re port Review of City's Annual Financial Statements Single Audit Review of City's Federal Grant Programs Gann Limit Determine City's compliance with State law Investment Policy Agreed Upon Procedures Determine City's compliance with its investment Policy Air Quality Management District Audit Determine City's compliance with State law Measure X (Agreed Upon Procedures) Review of City's Measure X revenue/expenditure spending The Governmental Standards Board (GASB) has issued two (2) new rules related to accounting for the City's leases and fiduciary activities that will impact the City's financial statements. Due to the complexity of these new rules and the significant impact they have on the City's CAFR, staff needs to work closely with the City's external auditors throughout the next two fiscal years to ensure the City meets the new financial reporting requirements. WNDE's high level of technical knowledge in the field of government accounting and auditing along with their experience with the City's fund structure and operations will allow the City to implement the new standards in the most efficient manner. The recommended extension will result in a total of six service years from WNDE. The Government Finance Officers Association issued a Best Practice for audit procurement, recommending governmental entities should enter into multiyear agreements of at least five years to allow for continuity and to minimize disruption. There is a belief that auditor independence is enhanced by auditor rotation at the end of each multiyear agreement. Therefore, staff will schedule issuance of a Request for Proposals for independent audit services during Fiscal Year 2020-21. WNDE has agreed to reduce its total not to exceed contract amount by approximately $11,000 per year during the new contract term. STRATEGIC PLAN ALIGNMENT Approval of this item allows the City to meet Goal #7 - Team Santa Ana, Objective #5 (create a culture of innovation and efficiency within the organization), Strategy F (Explore opportunities to engage with outside agencies, both private and public, to share information and increase efficiencies). FISCAL IMPACT Funds for these services will be included in the following fiscal years' budget within the accounts noted below along with their respective audit related costs. The allocations are subject to non - substantive changes based on the actual work performed. 25B-2 Approve Agreement with White Nelson Diehl Evans LLP for Professional Auditing Services March 3, 2020 Page 3 Year 1 (Audit of FY 2019-20) Fiscal Year Amount FY 2019-20 45,000 FY 2020-21 55,000 FY 2020-21 2,275 FY 2020-21 3,475 FY 2020-21 23,500 FY 2020-21 10,500 FY 2020-21 45,880 Total 181,630 Fiscal Year Amount FY 2019-20 45,000 FY 2020-21 55,000 FY 2020-21 2,275 FY 2020-21 3,475 FY 2020-21 23,500 FY 2020-21 10,500 FY 2020-21 45,880 Total 185,630 01110110-62300 01110110-62300 01110130-62300 03116510-62300 14018760-62400 67118021-62400 Various Accounts 01110110-62300 01110110-62300 01110130-62300 General Fund General Fund General Fund Air Quality Improvement Fund Housing Authority - Voucher Admin Fund COSA RDA Obligation Retirement Fund General Fund & Various Grant Funds Fund Desc General Fund General Fund General Fund 14018760-62400 IHousing Authority -Voucher Admin Fund 67118021-62400 1 COSA RDA Obligation Retirement Fund Various I General Fund & Various Grant Funds APPROVED AS TO FUNDS & ACCOUNTS: Kathryn Downs, CPA Executive Director Finance and Management Services Agency Exhibit: 1. Professional Services Agreement — Audit Services 25B-3 EXHIBIT 7 AGREEMENT WITH WHITE NELSON DIEHL EVAN9 L,LP TO PROVIDE AUDITING SERVICES TIi`l$ AGREEMENT is:made and entered into on this PL day of Match, 2020'by and between White Nelaoa DiehlEvans LLP, a. Limited liability. partnership, ('!Auditor'�And the City of Santa: Ana, a charter City and municipal corporation organized and:existing under the Constitution and larva of the State of California ("City'.). RECITALS A. The;City desires. to retain an Audrtot' having special skill and knowledge; in the fold of providiriS;ptofessional'auditing services; B. Auditor represents it is recognized as "a eoinpetant and. qualified certified public aacoi nkant, duly, authorized to 'practiee and licensed :as such by the: California State Board of Aecotmumpy,, and isable andwilling to; provide auditing services to the. City. C, in undeitalting the performance: of this Agreement, Auditor represents that it. is. knowledgeable in its field .and that any servi'cos performed by Auditor under this .Agreementwill .be perfor me l fn compliance with such standards as may reasonably be, expected,from a professional. consulting:firm, in the fiold; NOW THEREFORE, in consideration, .ofthe,mutual and' respectivepromisesy, and subject to the terms and conditions hereinafter set. forth, the patties agree 4611,owsi, >l.: SC.C11?L..CDF S ktVICE$ Auditor shall perfonrh its Annual Independent Audit for the two fiscal :years ending June. 3A, 2p20 and lurte 30, 2021. Services;shall be performed pursuant to. the Auditor's Unuaty 14 . 202% proposal attached hereto ss'Exhibit A. The Eirenutive Direotorof Finance.and Management Services. Agency for the, 0-Won issue a written mquest tbat Auditor provide' o4wr auditing services during this tem. Any increase; in the overall coir pensation, `noted in."aecrion 2.a ksclor�r, for said services are subjeet. ta'apgroval by the City Council for the City of Santa Ana. 2. COMPENSATION ATION a. City agrees to pay; ',and Auditor agrees to; accept: gi total. payment for its services for City,'the,rates and charges idtntitied;in Exhl6k,& The toial, sum to'be:expended during the hutial term fot4he Asaal.. year ending.Iune.30,.2U20 shall not exceed 185,630: The total som. to be expended, for -an extettsion period a .#rcised.per Section 3, below, for the f�rscal:year;endinglime 30,.2021 shall not exceed $1$5,00. The total amount to be expended during'the:torn of this Agreement sligll not exceed .$371,20., b.. Payments to Auditor s1iail be made wltlun forty-five (45) days lifter receipt by City Of invoices from Auditor, which shall be rendered not more often than monthly: Special examinations, surveys, or detailed reports of any nature: outside .tire. scope of this Agmenient.shall be [filled separately by Auditor and must bespceifically authorized in #2'79C5'v2 Page 1 of 9 25B-4 . writingby City In advarievifsachadclitional services proposed to be, provided. Payment need not bo%made :for work which fails to meet the standards of per'fonnance serforth in the Recitals ,which:ihAyteagoiiabI he expected. by City. I 3. TERM This Agreemont shall cotrarienee on thordate hest written above. and continue through the completionof services: for the fiscal year ending on hice 30, 2020, City halt retain an option to extend auditing services Oran %additional Iiscpl year ending June 30, 2021, subject to.none substantive chingies approved� unlos tile -Agreement i by the City. Manager and City Attomoy s: the Ag terminated earlier iii:aceordaace with:Section i4, below. 4, INDUENDENT CONTRAMOR Auditor shall, during:the entire term ofthis Agreement; be construed to be M independent Auditor add not aA employee of the City, This Agreement is riot imetided nor shall, it be Construed loyer"empt"t the City to P n or control 0 retio to create mr� ex�ge di which are the sub ect matter 0 by Auditor Bb pro ided in atifte erni all be A am r SOV �� 118 each services. hall h egi e$' Auditor 8 pay ail salaries and wages; employer's social set unity taxes, UaMployrnent insurance and s ible for all oplic,ablp withholding taxes $. DELIVER OF WORK PRODUCT - OWNERS" Auditor' warrants and represents that it imthe Industry. Auditor' a or, an or party, Auditor shall delivatte Qity an; Said work product shall be submitted in 1 $ information systfts,..os ggredd bewdoh ,P ot,includini& Works to be Produced mprietary or persotial rights of any duct WW' ph results from & services andproducedin a form compatible ,t Ma** and Auditor; In regard to altmiit6rid produced as. 4 deliverOhlei under thio Agredinent, including but not limited to records,, papers, drawings, specifications, , programs, systems and other materials vro wv� 11 .Pared by Auditor Auditor for itself And its, anwed oiTmors cm—ploymv •agents'. contractors, and volunteer wmrkers� dial (a) other. such material shall - be the prop ory of the City;; and may not be copyrighted. without prior review from the City, and (b) the authors of all such material, whetbcr copyrighted or not, award to the City, and. Wits offioers,, agents and employees; acting within he. scope of their official duties, as a condition of payment to the Auditorva royalty - free, .tionexclvaime, irrevocable, license.0iroughout: the wQ.rld for gqvepunontal purposes to disclose„ publish, trafistiaje, reproduce,: and use such; materials. #27065mi. 'Page 2 org: 25B-5 64 INSVRANCE. Prior to undertaking performance. of work under this. Agreement,. Auditor shall maintain and shall require its subcontractors, if.any,,to obtain and maintain insurance as describedbelow-, 0. Commercial General Liability lbsuranop, Auditor shall maintain commercial general liability insurance naming, the City, its, o.fAcers, employees, agents.; Volunwers:.and fispresentatives -4s:4ddltional IMuttd(s),abd shall, ifthide,, but not 66 limited to projection iagainst. claims -arising. from bodily and personal: injury, including death resulting.1hereftom and" damage toproperty, resulting from .arty act or occurrence: arising out of Auditors operations, In the performance of this Agreement, including,:without Iimlta#(?n, sets Invo.1vingvehiclos, TIT artioupts of insurance shall be not less, than the folloWing:Aingie: 61t. Oftrage applying to bodily and personal injury,., including death resufting, therchm, and property daffiag% in the tot al amount c, ' f $ 1,000j000 per occurrence,'with $2,000X'a in the aggregate. . Such insurance shall. (a) name &btyj its OfficOrs, employees., agents,, and representatives as• a. dditiona-I . insur ed (b) bpprimary and not IaQntri6utor y W respect ect to insurance or by the City; and (o) contain dm&wd separation ofinsureds.proi iiioras- bm f3usinem automobile liability-Misurabbe, or oquivalctit formi with:4 corablood single limit of net less than $ 1,000,000 per oecorrou= Such insurance shall Include coverage for'owned, hired and non awned autom6biles; P. Worker's.. Compensation InstnariCo. in ac.cordpAce wfth the proyisi6ns of Seetibn 3700 of the Labor Code., Auditor, if Auditor has. arty employees, is required to be Prior to commencing tine performanco of the, work under this. Agreement, AnditOr agrees to obtain-aadmaintairi arty. employeesliability insurance witfilmits.not less. than $1,900jO.0p per accident, ma licensed on architect te r .d. If Auditor is r employ c weiii OVQ engineer: Professional liability (errors and emissions) InsunLrh ,,e, With a combined single limit J of not icsst[um%il,666,000 per claim With $2,000j=.fii tile: aggregate, .6. This following requirements apply to the Insurance, to bid: provided by Auditor pursuant tothis section,, i. Audit& ftlItnaintain all insurance required abovef in Jilin force andeffect for the entire period covered by this Agreement I Ce%Mat&.of Insurance shall be f4mished to the city upon execution of Ng- Agmemetit Atid. shall be approved by the City, iii., Certiocotes and policies shall: state that: the pohoJes, shaTI not be oanG.ele l or reduce4 !A coverage or.changedla atty other OaterW Aspect without thirty iv. Where tiler amounts orcoveragee provided by the.cou'llcales of hisoranco, Okovidos coverage greater than those listed by this, Agreement the srh6onts provided by the certificates ofinsurance shall be incorporated .4yreferoncp into. the Agreement. Page 3 of 9 #279,65V2 v. Auditor shall supply City with av fully executed additional insured endorsement. f. If Auditor. fails or refu,ses to -,produce. or maintain the ,insurance required by this section -or falls or refuses I I tofirrdib the City with required proof that, insurance has been prap4red and tP.in force an. dpaid fbr,.th P City shall have the right, at. the City's election, to forthwith terminate this agreement.. Such termination. shallnot affoct Auditor's right to bapald tbr its time and materials oxpended.prior to notification of termirigboo. Auditor waives -the, right to receive compensation And agrees to indemnify the City for any work performed prior to approval of itisuranot by the City . 'Y 1. NDN IMCATION Auditor a*ves to defend,, and: shall indemnify and hold harmless the City, its officers, agents, employm,:contractors, special counsel, and representatives from liability:: (I ) for personal injury,. 0.4- magosy just compensgtiod, rostitu.46nJudicial or equitable relief 46isingout o, f claims for personal injury, including. dook and claims for property damage, which May arias fi-Orn the negligent opera Auditor,; I sub agents, omp P os� or, other erspris ftogg tions,oflheAu4 ts Watr4c.toP, S i ye_ P *bed in section I of this Agreement,,, and which relates to the services d6sm 2) from, any. claim that personal mjuryy damages, just compensation, restitution, judicial.Qr oqgiWo Telidf. is. 44.0 by'. reason: of the jorro of or e)ffects-;qMns, from this Nwoemont, This. indemnity and hold harmloss. agreemo . nt:applfes to all claims for .damages, just compensation,, restitution, judicial or e alleged to have been suffo�,ed, by re f e quitablq relief suffered, or atic wsont) the y.ent.s referred'to III this Section or by reason of the terms of, or effbotR)atishig from. this Agreement. The Auditor further agrees to.indemnif S4 y, hold harmless, And pay all costs for, the defense of the City, including: kps-sud.costs for special Pounioltoboselout0by the City,49gardiugany action by athird pa Id y challenging the.for o6his Agreement, or asserting tUt oetional iajuryj damages; just c9mp ation, restitO ens . on, -judicial or equitable relief due to personal or property rights arises by reason of the terms, of, or effects ariAWg ftom this Agreou out, Oty, may make all reasonable docisiouswith respect to,itsxeprosentottoo in any lopl proceeding, Notwithstandiug.tho forcs6mig, to the ox-t0t Auditor's services are sukept $- Chit Qo&Section 2782.8i the '.dbo 14demofty sball be, limited; to the extent required by Civil Code Section 2782,8, to claims that ariso out .otpertain. to, orxelate:(othe .nogligenc% recklessness, or w..illful misconduct of the Auditor; & RECORDS Auditor shall keep records and invoices In connection: with the work.to be, peormeduadcr this Agreement, Auditor shall maintain; complete and geeucatg recordswith.respeet to the posts. Incurred under thins Agreement and ahystrvicbs, expenditures; And diAbxu.-se4uefttsdharS'pd to the City for a minimumpetiod of:three:() yekirs,.or .for any longer oriod required.by,14w, frotn, the: .date of final paymofit'tO Auditor under this Agrodhient. Atli such. recardi And invoices shall be. clearly idonAobb& Auditor shall allow a reproscutat , lye of the City to examine, audit, and foakez transoripts. Or copies of such records and any other documents created pursuant. to this Agreement during;'regular business. hours. Auditor shall allow inspection of all work-, data, documents-, proceedings, and'Wivities,Y614tod to this.Agreenignt for a period of three ().years ftm: the'date of final pdymexit to -Auditor undo this. Ageoement. #21,965v2, Page A of 9 25B-7 9. CONFIDFNTIALITY All information gained by Auditor in poifbnnaftoe ofthis, AOmeht iliPil be considered confidential ,and shall :not be released by Auditor without City's prior written authorization. excepting that ,information which is a Public record. anti subject todisolosure pursuant to the C41M64. Public Records, Act) govehuneht Cod d Section: 62,50 et. seq.r Auditor, employees, agents,. or subcontraetnrs, shall 'not votuotarilyprovide 4e4arAtiots, letters of.support, testimony .Pt. depositions, response zto. interrogatories of other: project.. or cooperate; in any way. with a -party. who. may. be adverse to. City or whom: Auditor reasonably should'know maybAcad . vase in ,any subsequent. lifigatiom Auditor shall -ingur no; liability under. this Agreement for materials sUbm! . submittal by it, whi6h are I'mor released by City . 1. . . A its, officers,, Auditor shall also.., ina—ff no,'-Habifity fo 6 it at. gay or agents. rltatemoms,madv Y gay public. moed : ug, ;or f9r, . any -docum.putrelwed,by it for which prior written City quthqrizPtibp, was: obtained. .if Auditor or any of Its offiq0s;.empilqyeos, consultants; or subcofi(taqtbrs does voluntarily, provide information in violation of thisAgreement, City has, the. fight to, reimbursement and indemnity from Auditor for Puy damages caused by Auditor's cord4et --including attome5ds foes. I Auditor shall promptly notify City should Auditor,. its officers„ employees, Aputs or, f6eDdeuments, party r,Wdiog this.agreoment. adtho work perf?mpd.ho= retains the sight, but not tile.dqr� City r ohliggioo,. to represent Auditor and/ or to be present. 'At any dopctitionr hew , 4Z or similar proaceding..Alwitor agrees to cooperate fully with City and to,.provide City with the opportunity to:roviewa,aytespojisdtqdiscovery To,qqoots:provi44OXA,qditpr. However, City's righC toroviow. any such,, response: does not: imply or mean the right . by City to control, direct,., or rewrlto:said, response.. City warrants that Auditor will have fully met the requirements of this provision by obtaining City's written approval prior t iding. 460 cuts . jarati3O : p: providing testimony, Or %lqq 0 Consulting with City before respbndiog.to.4S4bpo'emoro(itirtorder; hithe .case. t) 4paitiong upon providing Notice to. City of same; or providing, C , ity. opportunity to review discovery FeSP01V I CS prior 441415ffllbft For purpposos of this section, a wrxttemt attliarization.'frotn. City shall include an email or "taxed" Idlef, 14. CONFLICT OF INTEREST CLAMS Auditot cov'06464 that it-OrWiltlY has no interests and shall not have interests, dirdc:Aor, indirect, which w.WU conflict In. Any maher'with perform4uft of services,spoeffied under this' Agreement. ;11. NON�DISMIMINATXON Auditor shall not discrirninatobecause of race, color, ereed;: religion, sex, marital, status, sexual orientation,.gender identity, gender expression,: gender, tfic(lical. -conditions, genetic. Page$of Or #2,79.63v-2. inforination, or military and. veteran status, age, natlonsl origi ancestry, at disability; as defined' and prohibited by applicable law, in the recruitmient, selection, teaching, training,utilization, proruotion termination or other employment related activities or any services;provided under this' Agreement, Auditor affirms. That it is an equal opportunity employer and. shall comply with all applicable federal;'state and local- laws and regulations. 12: EXCLU$I VIT:Y AN AMENDMENT This Agreement represents the complete and exclusive statemcot between the, City and Auditor amd supersedes anyand all otfiez agreetnerits, oral ox written, between the>parties. In the event of a conflict between the terms°of this Agreement.and. auy,attaoliments hereto, the -terms of this Agreement shall prevail: This Agreomentmay not be.modihed except by written inatrutnent signed by the Cityend by ati aathorize3:repraSoWtive ofAuditor.. The parties agree that any: Perms or conditions of any purchase otder or other instrument: that are inconsistent withy or imaddition to, the tocros and conditions: hereof; shall not hind or obligate Auditor or the 1:Y, Each: party to this ,Agreement acknowledges that no representations, inducements,. promises or agreements,:. orally or otherwise, have.beenmade:byany:party„or-anyone acting on behalf.of.any party, which is notonibodied heroin. 1$., ASSIGNMENT* fnasmach as: this A,groom ot: is intemded to secure' the specialized: services of A:uditor,. Auditor may not assign; tr4a*ri delegate, or subcontraet any interest herein Without: tho prior.: written consent of the City and any such assignment, transfer; delegation or subcontract without; theCity's prior written consent shall be: considereci:null ard:void. NzStliing in this RgYestdeiit:shall: be construed to limit the City's ability to have any of the services which are the: subject to this. Agreement performed' by Cliy personnel:or byother consultants retuincd by City. 1C TERMINATION It at any time during the term of'this . Agreemment, City determines that.Auaitor is not faithfully abiding by any term or condition contained heroin,. City may notify .Auditor in writing. of suckdefect or fk lure to,perform, Which notice• must give Auditor a fin tl'tft-daynotice of tinic. thereafter in which to perfd t said work or cure the defieiency. If Auditor has -,not petfotined'the- work or cured the deficiency within: the ten (W). days.,specified WA a notiop, such shallsconstitute to the: Auditor :to;said effect' Thereafter, neither.party shall os. ponsibilsties ar rights. under this. Agreement exeept„ h Auditor's surety shall tcmakin fall fdree and.c#dct, acid she any manner waived; by the -termination hereof In said:ev.: reasonable value of its. services performed from the beginni occurs up.: to. the day it received City's Notice of term ratio representing the City's damages froth such breach. City r pavruentuntil completion or confirmed 'abandonment of the shall #2796$v2. any and fill obligations of s.:extinguished,redueed,orin litor shall be :entitled to. the e period in which the breach nyy offset from such. payment. tlte'right to delay any such as, may be determined in. the frosts. to no event, however, Page,:6 of 9 25B-9 15. WAIVER ND waiver of breach, failure bf iny condition,, or any d&t, or remedy contained in or previsions 'ft, Agoemen d Mgned by f�. i Ujuro, right failure or.right, gr waiver of any granted by t'� the breach, the party waiving remed y shall b 4 in a ot or not similar, nor shall my waiver constitute a cvntinuntg;waiver untegs the writing, so aifm 16. JURISDICTION " V9MM Thi&A . ornia gredmetithqs been auddefiyeredin the State of CAlifand the validity, rotation, performancei and en torcementof an y o he. interpretation, of clauses: otthis .Agreementshall be: determined and govemed by the 14.Ws, f the State.qf P.aliftnia. 13 ,par.6 *rther 4grw; .. 9, ..Qth "" _ . that OrangeCoiftity,,Cdfilbmia, shill be the venue for any :46tion, or proceeding that tray b4brought 6k arise rise out of, in.mmec , WnWlth, or by reason: ofthis Agreement, 17. PROFESSIONAL LICENS96S Auditor ilitill, throughout the torm of this Agreftolit.,maintain A necessary li.cOmm permits, approvals, waivers, and exemptions necessary for the provisiotiof the. services hereunder and tcqWrWbY:the laws aod koguladdos of.the QnJt6d.SfaW,, the.sWe. Of California, the" City Of Santa Ana and 91 other govermental agencies: Auditor sh4li.no.dfy-the::City:!mM6diatdiY:69d:in writing :qf itsInibilityto obtain or ingintain such permits, licenses, approvals, waivers; and exemptions: Said blibility shall be Cause for tOrmlit4tio bftuffs A#eernO4 is. sonqt Any notiqo,,tend.or, d shill be in writing and shall first class or ordfi4d roal, t $00ion, Clerk of the City Council bity of Santa Ana 20.Civic CentdPlaza (M-30) Santa Ana, Ok 92702,1988 Fora 714- 647-6950, With courtesy .cop ies to: or ether [,.or sent by fax:ot- followin.9perSM: txecutiye Director, Fixiatice and Modgement 904 Services A cY City 064ma!Aaa 1 2OCMc.ContcrPlaza (M-l7) pursiggit, tq thisAgreement red in popq;x or mailed by Pagel of9 #27965v2 25B-1 0 P10, Box 1988 Santa,Ana, 04130mi4:9270Z F#x; 71:4-647-5414. To Auditer, White Nelson, Diehl Evans; W Certified Public:Accountants and Consultants Attn- Nitin Patel 2875:Micbelk Dn* Stlite 1,90 Ir"nei-CA, 02606w5165 F= 71449$�51.-81 A party may.change its, address by giving.notice In writing to the other party, Tficreater, any communication. . shot! boAdId.rossed. and transmitted to the new tiddresS. If sent by, hiaill 00niniumcgood shall bo effective or &erned: to have been. given, three (3) days after it has been deposited in the, Urutid. States mail, duly: registered or certified, with postage prepaid, and addressed "got forth above; If sent by fox-, WMmOhidation shall be.effective ordeemed .tit have beeft.Sivba twenty4but (24) hours -after the time Efetfortlt on the transmission, report issued by. the: transmitting facsimile mac , addressed as set forth. Above. For purposes. of calculating i6ese• time frame$, weekends, tfederAij d4fej C ounty or.'eity 6ii&ys: shaft.bo, coluded. 19. MIKELLANWOUS PROVISIONS a. Eaeh i atstbg its iigg$ure hatih bel6w.has, the mdersigned represents And warro power,, authority and right to bind. their reapdotivd.pas tes to each of the terms of this Agreement and shall fa6nmify City tally, including. reasonable costs. and gttprnpys'feo Apy'lNurl"or 4MA - ''. . event.. s, f6e. d gek to City W the 14t,such4400ft, or power is not., in fact, held by, the signatoryor is withdrawn. A 'nib AgNement is the. final and: complete agreement, And any prior or oontemporancous Agreements. for similar sorvi'm between the, parties is superseded by this ' -Agr6cmOxit, fh'ts. shall nct apply wircre the Parties are currently erigr ged andAuditor laprolding services not contemplated by this Agreement. Mj Exhibits referenced herein And•att * adhed herw:iUlbe 1ncoqorated::ds it Mly: set forth in the body of this Agreement, #27965,v,2 isipolrov4se follows,] P'4 8'of 9 25B-1 1 IN WITNESS WHEREOF, the parties hereto have executed this Agreement the date and year first above written. ATTEST: CITY OF SANTA ANA Daisy Gomez KristineRidge Clerk of the Council City Manager APPROVED AS TO FORM. SONIA R. CARVALHO WHITE NELSON DIEHL EVANS LLP City Attorney Lisa &6-rck Nitin Patel Assistant City Attorney Engagement Partner RECOMMENDED FOR APPROVAL: Kathryn Do*ns, CPA Executive Director Finance and Management Services Agency #27965Q2 Page 9 of 9 25B-1 2 MOW A SCOPE Of SERVICES 4 RATES 25B-1 3 Jadwry 14,2020 ,Ms. Kathryn: Downs DitedtorOfFinanoe city of Santa 20 Civic Center.Plaza Shift Ana,. Ch,:92701 We. ate pleased that the 'City of Santa Ana .wouldli�,e. to extend our agmement to: provide 4udft'.Oo mices for theifiscal year: 2619.20 1 �with Art OPUOn for the fiscal year ib*i 1. W. hltoNelson NOW Evans LLP specializos in aj)dits of cities andhap. an extensive government: servidostaff, which. will enable us to continue to provide the same ItWU of`services WO hAVO provided In the past. four. years. The proposed *es shown in the enclosed attachment contain. a 7.6% discount frowthe fiscal year 2.01&10 £a" and haveno increase.: from fiscal year 20T9-20 to 2020m2 L I if you have questions, On the ppposed'fees; please contact me at (71,4).979-1300 or by ernaff at npat6l@wftdecpft.POm. Very truly yours, WHITE NELSON DIEHL EVANS, LLP Nitin P..Patel$ CPA Efigggement Parther 2976 Mkholle Ddve, Suitt 300 .1 Thdrt, nua 0.26.06 1 WNDECPA-ebm 1 7 M978-1$00 25B-14 CITY OF SANTA ANA P-110111AM1111 �Aial Our maxiinnum, fees f6r the two years onciftlS jun6,3Q, 2021 will be as fbilows: Fiscal Year D!satiAicm of Sewfoes 20U620 269041 City auditmallidin$ management .wo,au0it.commildea ldttm. $ 10.10001 $ 10,000 SInsic.Audkof Fedbral:Gwaft 39,720 3&720 AQMD audit of.thoXEP Ouality Improvement Punif jins, 3,475. 0ANN.Wmlt,.UvleW 995 896 Compliance Acylowphlic Cio,!s lhveslinai t Pollcy, 4;$sb -4,550 Preparation of the Santa Anw-HmWh9:AUthorfty!s Finao0fal.bats-Scliedule 050! 1,350 Preparation of the Clty's state conirolleei Repon 01600 $,.60D MoasureX,Agmed qp.bn Praidd4ro MOO 71660 Total A1l4xmfasNcMqxlMUm,Pdcw T.wo:Ag*cd-UponPr000dim6sAwfews, 19,040 tes for toe agreed -upon pr000durdswe estimead pd'subjodte. nogotiation;,oha Ae 8popa of.* c. 25B-1 5