HomeMy WebLinkAboutMINUTES - 06172008 - C.73 Td: BOARD OF SUPERVISORS ,� ,.sE L '°� Contra
FROM: Stephen Ybarra
Costa
County Auditor-Controller ,i�mab
a County
DATE: June 3, 2008 '4 COU>z
SUBJECT: AMEND CONTRACT FOR ACCOUNTING SERVICES FOR OMB A-87 COST
ALLOCATION PLAN ANDD FULL COST ALLOCATION PLANE — CAPITAL
ACCOUNTING PARTNERS, LLC
I
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATION:
APPROVE and AUTHORIZE the County Auditor-Controller or designee to amend a contract
amendment with CAPITAL ACCOUNTING PARTNERS, LLC, effective June 1, 2008, to increase
the payment limit by $35,000 to a new payment limit of $145,000 for accounting services related to
the preparation of the County's annual OMB A-87 Cost Allocation Plan and Full Cost Allocation
Plan.
The amended contract is to prepare a revised A-87 County Wide Cost Allocation Plan for year
2007-2008 based on 2005-2006 actual costs for submission and revised approval from the State
Controller's Office for a fixed fee of$35,000.
FISCAL IMPACT:
This contract amendment will be funded by General Fund dollars budgeted for preparation of
the cost plan.
.BACKGROUND/REASON(S) FOR RECOMMENDATION(S):
The Office of the Auditor-Controller is re sponsib'le for preparing the annual A-87 Cost Allocation
Plan for approval by the State Controller. Most governmental units provide services, such as
accounting, purchasing, computer servicles, motor pools, and fringe benefits to operating
departments and agencies on a centralized basis. Since federal awards 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 th It identifies, accumulates, and allocates billing rates
based on the 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.
CONTINUED ON ATTACHMENT: DYES ❑NO SIGNATURE:
------------------------------------------------------------------------------;-------------------------------------------- --------------------- -------------- ---
"OE3ECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION BOARD CO ITTEE
AP PROVE OTHER
SIGNATURE(S):
----------------------- --- ==- - ---- - --------------------------------------- ----------------------------------------------------
--ACTION OF
BOARD ON I APPROVE AS RECOMMENDED OTHER
I .
i
VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A TRUE
AND CORRECT COPY OF AN ACTION TAKEN
UNANIMOUS(ABSENT � AND ENTERED ON THE MINUTES OF THE
BOARD OF SUPERVISORS ON THE DATE
1 AYES: NOES: SHOWN.
i ABSENT: ABSTAIN:
IATTESTED:
CONTACT: Elizabeth Verigin 6-2182 JOHN CULLEN,CLER OF THE BOARD OF
I I SUPERVISORS AND COUNTY ADMINISTRATOR
CC: County Administrator
Auditor-Controller
County Counsel 0 C
I BY ,DEPUTY
,l
IL
t`
Due to the County's complexity, operational changes, and staffing and budgetary constraints,
the Office of the Auditor-Controllers 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 was awarded the contract to prepare the
Cost Allocation Plan and the Full Cost Plan for Contra Costa County.
During the work performed by Capital Accounting Partners for the 2008-2009 Cost Allocation
Plan, an adjustment allocation was discovered that provides a considerable, enhanced
claiming benefit to the County. Due to the timing of the discovery, the same allocation
adjustment would be applicable to the 2007-2008 Cost Allocation Plan.
The amendment to the contract is necessary to allow Capital Accounting Partners to prepare a
revised 2007-2008 Cost Allocation Plan for approval by the State to maximize the County's
reimbursable costs for 2007-2008.