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HOUSING AUTHORITY OF THE COUNTY OF CONTRA COSTA
TO: BOARD OF COMMISSIONERS 4AII
FROM: Robert McEwan, Executive Director
DATE: April 26, 2005
SUBJECT: AWARD CONTRACT FOR AUDITING SERVICES TO HARN & DOLAN TO PERFORM AN
AUDIT OF THE HOUSING AUTHORITY OF THE COUNTY OF CONTRA COSTA'S
VARIOUS PROGRAMS
SPECIFIC REQUEST (S) OR RECOMMENDATION (S) & BACKGROUND AND JUSTIFICATION
I. RECOMMENDED ACTION:
AWARD contract to Harn & Dolan in the amount of$31,750 to perform an independent audit for
the Housing Authority of the County of Contra Costa for fiscal year 2004/05, with two options for
subsequent years as stated in the contract and AUTHORIZE the Executive Director to execute said
contract.
II. FINANCIAL IMPACT:
Funds for this contract have been included in the Housing Authority's 2005/2006 annual budget.
No County General Funds are required.
III. REASONS FOR RECOMMENDATION/BACKGROUND
On January 22, 2005 the Housing Authority invited proposals from independent public accounting
firms to perform an audit of the Housing Authority's various programs for fiscal years ending March 31,
20041 2005 and 2006. From the newspaper advertisements and mailings the Housing Authority received
6 responses from accounting firms resulting in two proposals. The audit proposals were evaluated and
reviewed by the Finance Director of the Housing Authority and the Chief Auditor from Contra Costa
County Auditor Controllers office. The proposals were reviewed for the mandatory criteria outlined in the
Request for Proposals (RFP), technical competency and references as presented in the accounting firm's
proposal and the cost of the proposal.
Both firms met the mandatory criteria outlined in the RFP. The review of technical competency
and references favored Harn & Dolan. Further, Harn & Dolan calls for 100% of the audit to be completed
by a partner of the firm versus 25 % from Patel & Associates. Harn & Dolan's bid to complete the project
was $31,750 compared to $37,025 by Patel &Associates.
CONTINUED ON ATTACHMENT:
YES SIGNATURE
RECOMMENDATION OF EXECUTIVE DIRECTOR RECOMMENDATION OF BOARD
COMMITTEE
APPROVE OTHER
SIGNATURE(S):
ACTION OF BOARD ON o20 APPROVED AS RECOMMENDED OT ER
VOTE OF COMMISSIONERS
I HEREBY CERTIFY THAT THIS IS A
UNANIMOUS (ABSENTTRUE AND CORRECT COPY OF AN
AYES: NOES: ACTION TAKEN AND ENTERED ON THE
ABSENT: ABSTAIN: MINUTES OF THE BOARD OF
COMMISSIONERS ON THE DATE SHOWN.
ATTESTED
JOHN S WE TEN,CLERK OF
THE BOARD OF COMMISSIONERS
AND COUNTY ADMINISTRATOR
BY ,DEPUTY
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April 26, 2005
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Based on these upon these facts we are recommending that Harn & Dolan be awarded this contract.
The audit shall be made in accordance with Generally Accepted Auditing Standards (GAAS) issued by
American Institute of Certified Public Accountants (AICPA) and Governmental Auditing Standards issued
by the Comptroller General of the United States, General Accounting Office (GAO). The audit and the
reports to be issued shall meet the requirements of Single Audit Act of 1984 (and Single Audit Act
Amendments of 1996), OMB Circular A -133, "Audits of State, Local Governments and Non-Profit
Organizations" and OMB Circular A -133 Compliance Supplement. The financial statements are to be
prepared by the auditor using Generally Accepted Accounting Principles, (GAAP). The audit report and
financial statements as well as all working papers will be subject to review and approval by HUD.
IV. CONSEQUENCES OF NEGATIVE ACTION:
Should the Board of Commissioners elect not to approve the execution of a contract with Harn &
Dolan to perform the required independent audit, the Housing Authority of the County of Contra Costa
would be delayed in its timely selection and performance of the Agency Wide Audit that could put the
Authority out of compliance with HUD and other regulations.
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