HomeMy WebLinkAboutMINUTES - 06222010 - C.91RECOMMENDATION(S):
APPROVE and AUTHORIZE the County Auditor-Controller or designee to amend a
contract with CAPITAL ACCOUNTING PARTNERS, LLC, effective September 1, 2010
to increase the payment limit by $50,000 to a new payment limit of $195,000 for accounting
services related to the preparation of the County's annual OMB 2 CFR part 225 (OMB A-87)
Cost Allocation Plan and Full Cost Allocation Plan and to extend the term of the agreement
from September 01, 2010 through August 31, 2012.
The amended contract is to prepare County Wide Cost Allocation Plan for FY 09/10 for use
in FY 11/12 and FY 10/11 for use in FY 12/13 for submission and approval from the State
Controller's Office for a fixed fee of $50,000.
FISCAL IMPACT:
This contract amendment will be funded by General Fund dollars budgeted for preparation
of the cost allocation plan.
APPROVE OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
Action of Board On: 06/22/2010 APPROVED AS RECOMMENDED OTHER
Clerks Notes:
VOTE OF SUPERVISORS
AYE:John Gioia, District I Supervisor
Gayle B. Uilkema, District II
Supervisor
Mary N. Piepho, District III
Supervisor
Federal D. Glover, District V
Supervisor
ABSENT:Susan A. Bonilla, District IV
Supervisor
Contact: Analiza Alejandro, (925)
646-2186
I hereby certify that this is a true and correct copy of an action taken and entered on the minutes of the
Board of Supervisors on the date shown.
ATTESTED: June 22, 2010
David J. Twa, County Administrator and Clerk of the Board of Supervisors
By: KATHERINE SINCLAIR, Deputy
cc:
C. 91
To:Board of Supervisors
From:Stephen Ybarra, Auditor-Controller
Date:June 22, 2010
Contra
Costa
County
Subject:Amend Contract for Accounting Services for OMB 2 CFR Part 225 (OMB A-87) - Capital Accounting
Partners, LLC
BACKGROUND:
The Office of the Auditor-Controller is responsible for preparing the annual OMB 2 CFR
Part 225 (OMB A-87) Cost Allocation Plan for approval by the State Controller. Most
Governmental units provide services, such as accounting, purchasing, computer services,
motor pools, and fringe benefits to operating departments and agencies on a centralized
basis. Since federal rewards are normally performed within the individual operating
departments and agencies, there needs to be a process whereby central service costs can be
identified and assigned to benefiting departments and agencies on a reasonable and
consistent basis. The Cost Plan provides that process.
The Cost Plan is a required document that identifies, accumulates, and allocates billing rates
based on allowable costs of services provided by a governmental unit to its departments and
agencies. The costs of these services may be allocated or billed to benefiting agencies.
Due to the County's complexity, operational changes, and staffing and budgetary
constraints, the Office of the Auditor-Controller determined it was necessary to hire outside
expertise to review the cost allocation plan to improve and maximize the County's
reimbursable costs. In September of 2007, Capital Accounting Partners, LLC was awarded
the contract to prepare the Cost Allocation Plan and the Full Cost Plan for Contra Costa
County.
The amendment to the contract is necessary to allow Capital Accounting Partners to prepare
Cost Allocation Plans for approval by the State to maximize the County's reimbursable costs.