HomeMy WebLinkAboutMINUTES - 06092015 - C.100RECOMMENDATION(S):
APPROVE and AUTHORIZE the County Auditor-Controller or designee to amend a contract with Capital
Accounting Partners, LLC, effective September 1, 2015 to increase the payment limit by $41,310 to a new payment
limit of $103,310 for accounting services related to the preparation of the County's annual OMB 2 CFR part 225
(OMB A-87) Cost Allocation Plan and to extend the term of the agreement from September 01, 2015 through August
31, 2017.
The amended contract is to prepare County Wide Cost Allocation plan for FY 14/15 for use in FY 16/17 and FY
15/16 for use in FY17/18 for submission and approval from the State Controller's Office for a fixed fee of $41,310.
FISCAL IMPACT:
This contract amendment will be funded by General Fund dollars budgeted for preparation of the cost allocation plan.
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
APPROVE OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
Action of Board On: 06/09/2015 APPROVED AS RECOMMENDED OTHER
Clerks Notes:
VOTE OF SUPERVISORS
AYE:John Gioia, District I Supervisor
Candace Andersen, District II
Supervisor
Mary N. Piepho, District III
Supervisor
Karen Mitchoff, District IV
Supervisor
ABSENT:Federal D. Glover, District V
Supervisor
Contact: Marie Rulloda,
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 9, 2015
David Twa, County Administrator and Clerk of the Board of Supervisors
By: Chris Heck, Deputy
cc:
C.100
To:Board of Supervisors
From:Robert Campbell, Auditor-Controller
Date:June 9, 2015
Contra
Costa
County
Subject:Amend Contract for Accounting Services for OMB 2 CFR Part 225 (OMB A-87) -Capital Accounting Partners, LLC
BACKGROUND: (CONT'D)
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 of billed to benefiting agencies.
Due to the County's complexity, operational changes, 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 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.
CONSEQUENCE OF NEGATIVE ACTION:
Not approving contract amendment will delay the preparation of the Countywide Cost Allocation Plan, and
consequently impact departments claiming reimbursable costs.
CHILDREN'S IMPACT STATEMENT:
Not applicable.