Agenda 06/27/2023 Item #16J 3 (Contract #23-8081 for Audit Services w/CliftonLarsonAllen, LLP)16.J.3
06/27/2023
EXECUTIVE SUMMARY
Recommendation to approve Agreement No. 23-8081, "Audit Services," with CliftonLarsonAllen LLP for
three years of auditing services in the aggregate base amount of $1,371,250, and authorize the execution of
the annual audit engagement letter.
OBJECTIVE: To obtain Board approval of Agreement No. 23-8081, "Audit Services," and the related
engagement letter, with CliftonLarsonAllen LLP in order to provide annual auditing services for the County as
required by Florida Statute §218.39.
CONSIDERATIONS: On June 13, 2023 (Agenda Item 16.13), the Board approved entering into contract
negotiations with CliftonLarsonAllen LLP to provide annual audit services in compliance with the provisions
outlined in Chapter 218.391, Florida Statutes. The result of those negotiations is memorialized in the attached
Agreement No. 23-8081, which recommends a three-year award for auditing services to CliftonLarsonAllen LLP,
with two (2) possible one-year renewal terms available. This request begins the 2023 audit process and includes
interim audit services. The FY-2023 proposed base amount of $435,000 represents a 10.8% increase over the base
cost of the FY-2022 audit. The proposed base cost for subsequent audits for the fiscal years FY-2024 and 2025 will
be $456,750 and $479,500, respectively. Base pricing includes five major programs being selected for testing
annually. Major programs in excess of five will be invoiced at $12,000 each. In addition, for FY-23, the County
must implement Governmental Accounting Standards Board Statement No. 96, Subscription Based Information
Technology Arrangements, which will require increased audit effort. This will only impact cost in FY-23 and will
be invoiced on a time and materials basis, not to exceed $63,500. Renewal term pricing, if utilized, will be indexed
(+/-) to the All Urban Consumers Price Index, with a cap on annual increases of 5.00%.
FISCAL IMPACT: No budget amendment is required at this time as sufficient funds are available in the Board's
General Fund, account assignment 0001-103010-632100 - "Other General and Administrative Services", for year
one of this procurement.
GROWTH MANAGEMENT IMPACT: There is no growth management impact associated with this executive
summary.
LEGAL CONSIDERATIONS: This item is approved as to form and legality and requires majority vote for
Board approval. -SRT
RECOMMENDATION: To approve Agreement No. 23-8081 for audit services in the base amount of $1,371,250
for fiscal years 2023, 2024, and 2025, authorize the Chairman to sign the attached contract, and authorize the
County Manager or her designee to execute the annual audit engagement letter.
Prepared By: Derek M. Johnssen, Finance Director, Office of the Clerk of the Circuit Court and Comptroller
ATTACHMENT(S)
1. Audit Services Agreement - CliftonLarsonAllenLLP (PDF)
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06/27/2023
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.13
Doe ID: 25928
Item Summary: Recommendation to approve Agreement No. 23-8081, "Audit Services," with
CliftonLarsonAllen LLP for three years of auditing services in the aggregate base amount of $1,371,250, and
authorize execution of the annual audit engagement letter.
Meeting Date: 06/27/2023
Prepared by:
Title: — Clerk of the Circuit Court
Name: Erin Roxberry
06/21/2023 3:31 PM
Submitted by:
Title: Assistant Finance Director — Clerk of the Circuit Court
Name: Derek Johnssen
06/21/2023 3:31 PM
Approved By:
Review:
Clerk of the Circuit Court
County Attorney's Office
Office of Management and Budget
County Attorney's Office
Office of Management and Budget
County Manager's Office
Board of County Commissioners
Derek Johnssen
Additional Reviewer
Scott Teach
Level 2 Attorney Review
Debra Windsor
Level 3 OMB Gatekeeper Review
Jeffrey A. Klatzkow Level 3 County Attorney's Office Review
Christopher Johnson Additional Reviewer
Amy Patterson
Level 4 County Manager Review
Geoffrey Willig
Meeting Pending
Completed
06/21/2023 3:32 PM
Completed
06/21/2023 3:37 PM
Completed
06/21/2023 3:39 PM
Completed
06/21/2023 3:46 PM
Completed
06/21/2023 4:13 PM
Completed
06/21/2023 4:15 PM
06/27/2023 9:00 AM
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FIXED FEE PROFESSIONAL SERVICE AGREEMENT
# 23-8081
for
AUDIT SERVICES
THIS AGREEMENT, made and entered into on this day of , 2023
by and between CliftonLarsonAilen LLP
authorized to do business in the State of Florida, whose business address is
220 South 6th Street #300, Minneapolis, MN 55402 (the "Contractor")
and Collier County, a political subdivision of the State of Florida, (the "County"):
WITNESSETH:
The Agreement shall be for a three ( 3 ) year period, commencing ❑■
upon the date of Board approval, or 9 on and terminating on
three (3 ) year(s) from that date or until all outstanding Purchase Order(s)
issued prior to the expiration of the Agreement period have been completed or
terminated.
The County may, at its discretion and with the consent of the Contractor, renew
the Agreement under all of the terms and conditions contained in this Agreement
for two ( 2 ) additional one ( 1 ) year(s) periods. The County shall
give the Contractor written notice of the County's intention to renew the
Agreement term prior to the end of the Agreement term then in effect.
The County Manager, or his designee, may, at his discretion, extend the
Agreement under all of the terms and conditions contained in this Agreement for
up to one hundred and eighty (180) days. The County Manager, or his designee,
shall give the Contractor written notice of the County's intention to extend the
Agreement term prior to the end of the Agreement term then in effect.
2. COMMENCEMENT OF SERVICES. The Contractor shall commence the work
upon issuance of a ■❑ Purchase Order ❑ Ne#-i^^ reeee' ❑ Moor -OM
3. STATEMENT OF WORK. The Contractor shall provide services in accordance
with the terms and conditions of O Request for Proposal (RFP) ❑ 4nvitatien-to
# 23-8081 , including all Attachment(s), Exhibit(s) and Addenda and the
Contractor's proposal referred to herein and made an integral part of this
Agreement.
■❑ The Contractor shall also provide services in accordance with Exhibit A -
Scope of Services attached hereto.
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4
3.1 This Agreement contains the entire understanding between the parties
and any modifications to this Agreement shall be mutually agreed upon in writing
by the Parties, in compliance with the County's Procurement Ordinance, as
amended, and Procurement Procedures in effect at the time such services are
authorized.
3.2 The execution of this Agreement shall not be a commitment to the
Contractor to order any minimum or maximum amount. The County shall order
items/services as required but makes no guarantee as to the quantity, number,
type or distribution of items/services that will be ordered or required by this
Agreement.
THE AGREEMENT SUM. The County shall pay the Contractor for the
performance of this Agreement based on Exhibit B- Fee Schedule, attached
hereto and the price methodology as defined in Section 4.1. Payment will be made
upon receipt of a proper invoice and upon approval by the County's Contract
Administrative Agent/Project Manager, and in compliance with Chapter 218, Fla.
Stats., otherwise known as the "Local Government Prompt Payment Act".
4.1 Price Methodology (as selected below):
FE] Lump Sum (Fixed Price): A firm fixed total price offering for a project; the risks
are transferred from the County to the contractor; and, as a business practice there
are no hourly or material invoices presented, rather, the contractor must perform
to the satisfaction of the County's project manager before payment for the fixed
price contract is authorized.
❑N Time and Materials: The County agrees to pay the contractor for the amount
of labor time spent by the contractor's employees and subcontractors to perform
the work (number of hours times hourly rate), and for materials and equipment
used in the project (cost of materials plus the contractor's markup). This
methodology is generally used in projects in which it is not possible to accurately
estimate the size of the project, or when it is expected that the project
requirements would most likely change. As a general business practice, these
contracts include back-up documentation of costs; invoices would include number
of hours worked and billing rate by position (and not company (or subcontractor)
timekeeping or payroll records), material or equipment invoices, and other
reimbursable documentation for the project.
4.2 Any County agency may obtain services under this Agreement, provided
sufficient funds are included in their budget(s).
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4.3 Payments will be made for services furnished, delivered, and accepted,
upon receipt and approval of invoices submitted on the date of services or within
six (6) months after completion of the Agreement. Any untimely submission of
invoices beyond the specified deadline period is subject to non-payment under the
legal doctrine of "laches" as untimely submitted. Time shall be deemed of the
essence with respect to the timely submission of invoices under this Agreement.
4.4 The County, or any duly authorized agents or representatives of the County,
shall have the right to conduct an audit of Contractor's books and records to verify
the accuracy of the Contractor's claim with respect to Contractor's costs
associated with any Payment Application, Change Order, or Work Directive
Change.
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5. SALES TAX. Contractor shall pay all sales, consumer, use and other similar taxes
associated with the Work or portions thereof, which are applicable during the
performance of the Work. Collier County, Florida as a political subdivision of the
State of Florida, is exempt from the payment of Florida sales tax to its vendors
under Chapter 212, Florida Statutes, Certificate of Exemption # 85-8015966531 C.
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A
NOTICES. All notices from the County to the Contractor shall be deemed duly
served if mailed or emailed to the Contractor at the following:
Company Name: CliftonLarsonAllen LLP
Address: 4501 Tamiami Trail North, Suite 200
Naples, Florida 34103
Authorized Agent:
Attention Name & Title: Christopher Kessler
Telephone: 239 226-9903
E-Mail(s): Chris.Kessler@claconnect.com
All Notices from the Contractor to the County shall be deemed duly served if mailed
or emailed to the County to:
Board of County Commissioners for Collier County, Florida
Division Name: Clerk of Court Finance and Accounting Department
Division Director: Derek M. Johnssen
Address:
Administrative Agent/PM:
Telephone:
E-Mail(s):
3299 Tamiami Trail, Suite #700
Naples, Florida 34112
Derek M. Johnssen
(239) 252-7863 _
Derel.Johnssen@collierclerk.com
The Contractor and the County may change the above mailing address at any time
upon giving the other party written notification. All notices under this Agreement
must be in writing.
7. NO PARTNERSHIP. Nothing herein contained shall create or be construed as
creating a partnership between the County and the Contractor or to constitute the
Contractor as an agent of the County.
8. PERMITS: LICENSES: TAXES. In compliance with Section 218.80, F.S., all
permits necessary for the prosecution of the Work shall be obtained by the
Contractor. The County will not be obligated to pay for any permits obtained by
Subcontractors.
Payment for all such permits issued by the County shall be processed internally
by the County. All non -County permits necessary for the prosecution of the Work
shall be procured and paid for by the Contractor. The Contractor shall also be
solely responsible for payment of any and all taxes levied on the Contractor. In
addition, the Contractor shall comply with all rules, regulations and laws of Collier
County, the State of Florida, or the U. S. Government now in force or hereafter
adopted. The Contractor agrees to comply with all laws governing the
responsibility of an employer with respect to persons employed by the Contractor.
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NO IMPROPER USE. The Contractor will not use, nor suffer or permit any person
to use in any manner whatsoever, County facilities for any improper, immoral or
offensive purpose, or for any purpose in violation of any federal, state, county or
municipal ordinance, rule, order or regulation, or of any governmental rule or
regulation now in effect or hereafter enacted or adopted. In the event of such
violation by the Contractor or if the County or its authorized representative shall
deem any conduct on the part of the Contractor to be objectionable or improper,
the County shall have the right to suspend the Agreement of the Contractor.
Should the Contractor fail to correct any such violation, conduct, or practice to the
satisfaction of the County within twenty-four (24) hours after receiving notice of
such violation, conduct, or practice, such suspension to continue until the violation
is cured. The Contractor further agrees not to commence operation during the
suspension period until the violation has been corrected to the satisfaction of the
County.
10. TERMINATION. Should the Contractor be found to have failed to perform his
services in a manner satisfactory to the County as per this Agreement, the County
may terminate said Agreement for cause; further the County may terminate this
Agreement for convenience with a thirty (30) day written notice. The County shall
be the sole judge of non-performance.
In the event that the County terminates this Agreement, Contractor's recovery
against the County shall be limited to that portion of the Agreement Amount earned
through the date of termination. The Contractor shall not be entitled to any other
or further recovery against the County, including, but not limited to, any damages
or any anticipated profit on portions of the services not performed.
11. NO DISCRIMINATION. The Contractor agrees that there shall be no discrimination
as to race, sex, color, creed or national origin or any other class protected by
federal or Florida law.
12. INSURANCE. The Contractor shall provide insurance as follows:
A. 0 Commercial General Liability_:_ Coverage shall have minimum limits of
$1,000,000 Per Occurrence, $ 2,000,000 aggregate for Bodily Injury
Liability and Property Damage Liability. The General Aggregate Limit shall be
endorsed to apply per project. This shall include Premises and Operations;
Independent Contractors; Products and Completed Operations and Contractual
Liability.
C. ❑■ Workers' Compensation: Insurance covering all employees meeting
Statutory Limits in compliance with the applicable state and federal laws.
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The coverage must include Employers' Liability with a minimum limit of
$ 500,000 for each accident.
D. ❑E Professional Liability: Shall be maintained by the Contractor to ensure its
legal liability for claims arising out of the performance of professional services
under this Agreement. Contractor waives its right of recovery against County as
to any claims under this insurance. Such insurance shall have limits of not less
than $1,000,000 each claim and aggregate.
E. 0 Cyber Liability: Coverage shall have minimum limits of $1,000,000
per occurrence.
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Special Requirements: Collier County Board of County Commissioners, OR,
Board of County Commissioners in Collier County, OR, Collier County
Government shall be listed as the Certificate Holder and included as an
"Additional Insured" on the Insurance Certificate for Commercial General
Liability where required. This insurance shall be primary and non-contributory with
respect to any other insurance maintained by, or available for the benefit of, the
Additional Insured and the Contractor's policy shall be endorsed accordingly.
Current, valid insurance policies meeting the requirement herein identified shall be
maintained by Contractor during the duration of this Agreement. The Contractor
shall provide County with certificates of insurance meeting the required insurance
provisions. Renewal certificates shall be sent to the County thirty (30) days prior
to any expiration date. Coverage afforded under the policies will not be canceled
or allowed to expire until the greater of: thirty (30) days prior written notice, or in
accordance with policy provisions. Contractor shall also notify County, in a like
manner, within twenty-four (24) hours after receipt, of any notices of expiration,
cancellation, non -renewal or material change in coverage or limits received by
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Contractor from its insurer, and nothing contained herein shall relieve Contractor
of this requirement to provide notice.
Contractor shall ensure that all subcontractors comply with the same insurance
requirements that the Contractor is required to meet.
13. INDEMNIFICATION. To the maximum extent permitted by Florida law, the
Contractor shall defend, indemnify and hold harmless Collier County, its officers
and employees from any and all liabilities, damages, losses and costs, including,
but not limited to, reasonable attorneys' fees and paralegals' fees, whether
resulting from any claimed breach of this Agreement by Contractor, any statutory
or regulatory violations, or from personal injury, property damage, direct or
consequential damages, or economic loss, to the extent caused by the negligence,
recklessness, or intentionally wrongful conduct of the Contractor or anyone
employed or utilized by the Contractor in the performance of this Agreement. This
indemnification obligation shall not be construed to negate, abridge or reduce any
other rights or remedies which otherwise may be available to an indemnified party
or person described in this paragraph.
This section does not pertain to any incident arising from the sole negligence of
Collier County,
13.1 The duty to defend under this Article 13 is independent and separate from the
duty to indemnify, and the duty to defend exists regardless of any ultimate liability
of the Contractor, County and any indemnified party. The duty to defend arises
immediately upon presentation of a claim by any party and written notice of such
claim being provided to Contractor. Contractor's obligation to indemnify and defend
under this Article 13 will survive the expiration or earlier termination of this
Agreement until it is determined by final judgment that an action against the County
or an indemnified party for the matter indemnified hereunder is fully and finally
barred by the applicable statute of limitations.
14. AGREEMENT ADMINISTRATION. This Agreement shall be administered on
behalf of the County by the Clerk Finance and Accounting Department
15. CONFLICT OF INTEREST. Contractor represents that it presently has no interest
and shall acquire no interest, either direct or indirect, which would conflict in any
manner with the performance of services required hereunder. Contractor further
represents that no persons having any such interest shall be employed to perform
those services.
16, COMPONENT PARTS OF THIS AGREEMENT. This Agreement consists of the
following component parts, all of which are as fully a part of the Agreement as if
herein set out verbatim: Contractor's Proposal, Insurance Certificate(s), ❑■ Exhibit
A Scope of Services, Exhibit B Fee Schedule, ❑■ RFPI ❑ IT& ❑
23-8081
including Exhibits, Attachments and Addenda/Addendum, ❑
..J,
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17. APPLICABILITY. Sections corresponding to any checked box will expressly
apply to the terms of this Agreement.
18. SUBJECT TO APPROPRIATION. It is further understood and agreed by and
between the parties herein that this Agreement is subject to appropriation by the
Board of County Commissioners.
19. PROHIBITION OF GIFTS TO COUNTY EMPLOYEES. No organization or
individual shall offer or give, either directly or indirectly, any favor, gift, loan, fee,
service or other item of value to any County employee, as set forth in Chapter 112,
Part III, Florida Statutes, Collier County Ethics Ordinance No. 2004-05, as
amended, and County Administrative Procedure 5311. Violation of this provision
may result in one or more of the following consequences: a. Prohibition by the
individual, firm, and/or any employee of the firm from contact with County staff for
a specified period of time; b. Prohibition by the individual and/or firm from doing
business with the County for a specified period of time, including but not limited to:
submitting bids, RFP, and/or quotes; and, c. immediate termination of any
Agreement held by the individual and/or firm for cause.
20. COMPLIANCE WITH LAWS. By executing and entering into this Agreement, the
Contractor is formally acknowledging without exception or stipulation that it agrees
to comply, at its own expense, with all federal, state and local laws, codes, statutes,
ordinances, rules, regulations and requirements applicable to this Agreement,
including but not limited to those dealing with the Immigration Reform and Control
Act of 1986 as located at 8 U.S.C. 1324, et seq. and regulations relating thereto,
as either may be amended, as well as the requirements set forth in Florida Statue,
§448.095; taxation, workers' compensation, equal employment and safety
including, but not limited to, the Trench Safety Act, Chapter 553, Florida Statutes,
and the Florida Public Records Law Chapter 119, if applicable, including
specifically those contractual requirements at F.S. § 119.0701(2)(a)-(b) as stated
as follows:
IF THE CONTRACTOR HAS QUESTIONS REGARDING THE
APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE
CONTRACTOR'S DUTY TO PROVIDE PUBLIC RECORDS
RELATING TO THIS CONTRACT, CONTACT THE CUSTODIAN OF
PUBLIC RECORDS AT:
Division of Communications, Government and Public Affairs
3299 Tamiami Trail East, Suite 102
Naples, FL 34112-5746
Telephone: (239) 252-8999
Email: PublicRecord Reg uest@colIiercountyigov
The Contractor must specifically comply with the Florida Public Records Law to:
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1. Keep and maintain public records required by the public agency to
perform the service.
2. Upon request from the public agency's custodian of public records,
provide the public agency with a copy of the requested records or allow
the records to be inspected or copied within a reasonable time at a cost
that does not exceed the cost provided in this chapter or as otherwise
provided by law.
3. Ensure that public records that are exempt or confidential and exempt
from public records disclosure requirements are not disclosed except as
authorized by law for the duration of the contract term and following
completion of the contract if the Contractor does not transfer the records
to the public agency.
4. Upon completion of the contract, transfer, at no cost, to the public agency
all public records in possession of the Contractor or keep and maintain
public records required by the public agency to perform the service. If the
Contractor transfers all public records to the public agency upon
completion of the contract, the Contractor shall destroy any duplicate
public records that are exempt or confidential and exempt from public
records disclosure requirements. If the Contractor keeps and maintains
public records upon completion of the contract, the Contractor shall meet
all applicable requirements for retaining public records. All records stored
electronically must be provided to the public agency, upon request from
the public agency's custodian of public records, in a format that is
compatible with the information technology systems of the public agency.
If Contractor observes that the Contract Documents are at variance therewith, it
shall promptly notify the County in writing. Failure by the Contractor to comply with
the laws referenced herein shall constitute a breach of this Agreement and the
County shall have the discretion to unilaterally terminate this Agreement
immediately.
21. OFFER EXTENDED TO OTHER GOVERNMENTAL ENTITIES, Collier County
encourages and agrees to the successful Contractor extending the pricing, terms and
conditions of this solicitation or resultant Agreement to other governmental entities at
the discretion of the successful Contractor.
22. AGREEMENT TERMS. If any portion of this Agreement is held to be void, invalid, or
otherwise unenforceable, in whole or in part, the remaining portion of this Agreement
shall remain in effect.
23. ADDITIONAL ITEMS/SERVICES. Additional items and/or services may be added to
this Agreement in compliance with the Procurement Ordinance, as amended, and
Procurement Procedures.
24, DISPUTE RESOLUTION. Prior to the initiation of any action or proceeding permitted
by this Agreement to resolve disputes between the parties, the parties shall make a
good faith effort to resolve any such disputes by negotiation. The negotiation shall be
attended by representatives of Contractor with full decision -making authority and by
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County's staff person who would make the presentation of any settlement reached
during negotiations to County for approval. Failing resolution, and prior to the
commencement of depositions in any litigation between the parties arising out of this
Agreement, the parties shall attempt to resolve the dispute through Mediation before
an agreed -upon Circuit Court Mediator certified by the State of Florida. The mediation
shall be attended by representatives of Contractor with full decision -making authority
and by County's staff person who would make the presentation of any settlement
reached at mediation to County's board for approval. Should either party fail to submit
to mediation as required hereunder, the other party may obtain a court order requiring
mediation under section 44.102, Fla. Stat,
25. VENUE. Any suit or action brought by either party to this Agreement against the other
party relating to or arising out of this Agreement must be brought in the appropriate
federal or state courts in Collier County, Florida, which courts have sole and exclusive
jurisdiction on all such matters.
26. 0 KEY PERSONNEL. The Contractor's personnel and management to be utilized for
this project shall be knowledgeable in their areas of expertise. The County reserves
the right to perform investigations as may be deemed necessary to ensure that
competent persons will be utilized in the performance of the Agreement. The
Contractor shall assign as many people as necessary to complete the services on a
timely basis, and each person assigned shall be available for an amount of time
adequate to meet the required service dates. The Contractor shall not change Key
Personnel unless the following conditions are met: (1) Proposed replacements have
substantially the same or better qualifications and/or experience. (2) that the County
is notified in writing as far in advance as possible. The Contractor shall make
commercially reasonable efforts to notify Collier County within seven (7) days of the
change. The County retains final approval of proposed replacement personnel.
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27. F■ ORDER OF PRECEDENCE. In the event of any conflict between or among the
terms of any of the Contract Documents, the terms of solicitation the Contractor's
Proposal, and/or the County's Board approved Executive Summary, the Contract
Documents shall take precedence.
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28. ASSIGNMENT. Contractor shall not assign this Agreement or any part thereof, without
the prior consent in writing of the County. Any attempt to assign or otherwise transfer
this Agreement, or any part herein, without the County's consent, shall be void. If
Contractor does, with approval, assign this Agreement or any part thereof, it shall
require that its assignee be bound to it and to assume toward Contractor all of the
obligations and responsibilities that Contractor has assumed toward the County.
29. . SECURITY. The Contractor is required to comply with County Ordinance 2004-52, as
amended. Background checks are valid for five (5) years and the Contractor shall be
responsible for all associated costs. If required, Contractor shall be responsible for the
costs of providing background checks by the Collier County Facilities Management
Division for all employees that shall provide services to the County under this
Agreement. This may include, but not be limited to, checking federal, state and local
law enforcement records, including a state and FBI fingerprint check, credit reports,
education, residence and employment verifications and other related records.
Contractor shall be required to maintain records on each employee and make them
available to the County for at least four (4) years. All of Contractor's employees and
subcontractors must wear Collier County Government Identification badges at all times
while performing services on County facilities and properties. Contractor ID badges
are valid for one (1) year from the date of issuance and can be renewed each year at
no cost to the Contractor during the time period in which their background check is
valid, as discussed below. All technicians shall have on their shirts the name of the
contractor's business.
The Contractor shall immediately notify the Collier County Facilities Management
Division via e-mail (DL-FMOPS@coliiergov.net) whenever an employee assigned to
Collier County separates from their employment. This notification is critical to ensure
the continued security of Collier County facilities and systems. Failure to notify within
four (4) hours of separation may result in a deduction of $500 per incident.
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Fixed Price Professional Service Agreement 2422_Ver.3
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IN WITNESS WHEREOF, the parties hereto, by an authorized person or agent, have
executed this Agreement on the date and year first written above.
ATTEST:
Crystal K. Kinzel, Clerk of the Circuit
Court and Comptroller
BY:
Dated:
(SEAL)
Contractor's Witnesses:
Contractor's First Witness
TTypelprint witness nameT
Contractor's Second Witness
TTypelprint witness nameT
Approved as to Form and Legality:
County Attorney
Print Name
BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA
By:
RICK LOCASTRO , Chairman
Clifton LarsonAllen LLP
Contractor
By:
Signature
TTypelprint signature and titleT
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Fixed Price Professional Service Agreement 2022_Ver.3
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Exhibit A
Scope of Services
0 following this page (containing 5 pagels)
❑ this exhibit is not applicable
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Fixed Price Professional Service Agreement 2022_Ver.3
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Request for Proposal #23-8081
"Audit Services"
EXHIBIT A
SCOPE OF SERVICES
1. The firm shall provide:
a. An audit performed in accordance with generally accepted auditing standards as set forth by the
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American Institute of Certified Public Accountants, and the standards for financial audits set forth in the
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U.S. Government Accountability Office's Government Auditing Standards, and per the provisions of
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Florida Statute, Section 11.45.
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b. The firm should provide an affirmative statement that it is independent of Collier County, including the
Board and each County Officer, as defined by the U.S. Government Accountability Office's Government
Auditing Standards. In addition, the firm shall give Collier County written notice of any professional
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relationships entered into during the period of this agreement.
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c. All working papers and reports must be retained, at the auditor's expense, for a minimum of five (5)
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years, unless the firm is notified in writing by Collier County of the need to extend the retention period.
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The auditor will be required to make working papers available, upon request, without charge, to any
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federal, state or Collier County agency upon request.
d. A response to the reasonable inquiries of successor auditors and allow successor auditors to review
working papers relating to matters of continuing accounting significance.
2. Additionally, the firm must meet the following:
a. Audit the separate financial statements of the Board of County Commissioners and each Constitutional
Officer and express an opinion on the fair presentation of the financial statements of each Constitutional
Officer and the County as a whole.
b. Express an opinion on the fair presentation of its basic financial statements in accordance with generally
accepted accounting principles. Per the requirements of GASB Statement No. 14, as amended by GASB
Statements No. 39, 61 and 80, the basic financial statements of Collier County include the Board of
County Commissioners and the Constitutional Officers along with blended and discretely presented
component units.
c. Provide an "in -relation -to" report oil the combining information based on the auditing procedures
applied during the audit on the basic financial statements. The auditor is not required to audit the
statistical section of the report or express an opinion on the fair presentation of its combining
information.
d. When applicable, the scope of the financial audit shall encompass the additional activities necessary to
establish compliance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for Federal Aivards (Uniform Guidance); other
applicable federal law; and the Florida Single Audit Act.
e. Audit the individual financial statements of the Col lies• County Water and Sewer District far the purpose
of expressing an opinion on the fair presentation of the financial statements.
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Exhibit A — Scope of Services
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Request for Proposal #E23-8081
"Audit Services"
f. Audit and report on the individual financial statements of the Collier County Community
Redevelopment Agency (CRA), and examine compliance in accordance with Florida Statutes, Sections
163.387 (6) and (7).
g. Audit the Statement of County Funded Court Related Functions required by Florida Statutes, Section
29.0085.
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h. Perform agreed -upon procedures for the Sheriff's Investigative Trust Fund Report.
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i. Review the Annual Financial Report with the Department of Financial Services in accordance with
Florida Statutes, Section 218.32 and determine whether the entity met one or more of the conditions
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described in Florida Statutes, Section 218.503.
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j. A determination of whether or not deteriorating financial conditions exist pursuant to Florida Statutes,
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Section 218.39.
k. Review the entities compliance with the requirements of Florida Statutes, Section 218.415.
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1. Determine whether or not all E911 fee revenues, interest and E911 grant funding, if any, was used for
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payment of authorized expenditures, as specified in Florida Statutes, Section 365.172 and as specified
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in the E911 Board grant and special disbursement programs described in Florida Statutes, Section
365.173.
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m. For clerks of the court a determination of the clerk's compliance with the requirements of Florida
Statutes, Sections 28.35, 2 8.3 6 and 61.181.
n. For Deepwater Horizon oil spill funds not audited as major grant programs or projects, determine
whether or not the County has complied with Federal and State laws, rules, regulations, contracts or
grant agreements related to the receipt and expenditure of the funds (see Florida Statutes, Section
288.8018).
o. Attend public meetings, as needed, to discuss the audit report. The partner -in -charge and audit manager,
or equivalent, may be required to attend these meetings.
p. Be established as a legal entity status in the State of Florida and have performed continuous CPA
services for a minimum of five (5) years.
q. Be capable of conducting research using inquiry access to the County's SAP Financial platform for the
purposes of auditing the Board of County Commissioners, Clerk of the Circuit Court and Supervisor of
Elections. The Property Appraiser, Tax Collector and Sheriff maintain individual systems.
r. Be members in the American Institute of Certified Public Accountants and the Florida Institute of
Certified Public Accountants.
s. Meets the standards for financial audits contained in Government Auditing Standards issued by the
Government Accountability Office of the United States (the Yellow Book) and Laws and Rules of
Florida Board of Accountancy, Chapters 455 and 473, Florida Statutes (F.S.), and Florida
Administrative Code,
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Exhibit A — Scope of Services
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1 6.J.3.a
Request for Proposal ##23-8081
"Audit Services"
t. Affirms compliance with the Code of Ethics of the Collier County Board of County Commissioners or
the State of Florida. A copy of the County and State Ethics Codes is available at the Human Resources
Department, Collier County Government, 3303 Tamiami Trail East, Naples, Florida 34112-4961.
u. Provide agenda for annual Interim and Audit Kick -Off Meeting; meeting must occur by May I P of
each year for the subsequent years' audit.
v. Begin interim audit work after the execution of the contract; generally, this work should occur from June
1 — September 30.
w. Adhere to the audit timeline described below:
Timeline
Action
June i — Sept. 30
Interim field work, subsequent to first year
Se tember 30
Fiscal year end
30 — Oct. 30
Books are closed for Constitutional Officers
-Sept,
November
The general ledgers are provided to the independent auditor; begin field
work on Constitutional Officers
Oct, 30 — December 15
Financial statements for Constitutional Officers prepared. Constitutional
Officer exit conferences
Sept. 30 —Dec. 15
Books are closed for Board of County Commissioners and the general
ledger is provided to the independent auditor; field work begins on the
Board. First draft of County financial statements is provided to the
independent auditor
January
Board field work complete
January
Comments provided by independent auditor regarding draft of financial
statements
February
Final review of financial statements, conduct exit conferences
March
Commence ACFR printing — Clerk's Finance and Accounting
Department
By last Board meeting in
Presentation of ACFR to the Board of County Commissioners in
March (4th Tuesday)
conjunction with the Clerk of the Circuit Court
Notes:
The Clerk of Courts, in her role as Chief Financial Officer, oversees preparation of draft financial statements, notes
and all required supplementary schedules and statistical data. The draft financial statements, unadjusted for FRS
pension purposes, will be available to audit by December 15" of any given year. The auditor shall provide all
recommendations, revisions, and suggestions for improvement to the Clerk's Finance Department by January 31".
The Finance and Accounting Department will complete their review of the auditor reviewed draft report as
expeditiously as possible. It is not expected that this process should exceed one week. During that period, the auditor
should be available for any meetings that may be necessary to discuss the audit reports. Once all issues for
discussion are resolved, the final signed report shall be delivered to the Clerk of the Circuit Court within seven (7)
working days. The Finance and Accounting Department's goal is to issue the ACFR prior to March 31" of the
subsequent year. The County understands that this goal is subject to the provision of pension data from the State of
Florida.
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Exhibit A — Scope of Services
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Request for Proposal 923-8081
"Audit Services"
x. Submit the final report to;
The Honorable Crystal K. Kinzel
Clerk of the Circuit Court and County Comptroller
Finance and Accounting Department
3299 Tamiami Trail East, Suite 403
Naples, Florida 34112-5746 E
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y. Provide the following reports to the County: I
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1) Presentation of the financial statements in conformity with generally accepted accounting principles. 2
In addition to the report.for the County as a whole, a separate report is required for each of the five y
elected Constitutional Officers. A defined number of copies will need to be provided to each office.
2) Internal control structure based on the auditor's understanding of the control structure and a
assessment of control risk. A separate report is required for each of the five elected Constitutional N
Officers. Ln
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3) Compliance with applicable laws and regulations. A separate report is required for each of the five
elected Constitutional Officers.
4) Internal control structure used in administering federal, state, and local financial assistant programs,
5) Compliance with laws and regulations related to major and non -major federal, state, and local
financial assistant programs. These reports should include an opinion on compliance with specific
requirements applicable to major federal financial assistance programs, and a report on compliance
with laws and regulations applicable to non -major federal and state financial assistance program
transactions tested.
6) Fair presentation of Other Supplemental Information Schedules of Federal, State and Local financial
assistance in relation to the County's financial statements as a whole.
7) A separate report on the Collier County Water and Sewer District as to the fair presentation of the
financial statements in accordance with generally accepted accounting principles.
8) A separate report on the Sheriff's Investigative Fund Trust Report.
9) Any other attestations as may be required by Florida Statutes or Florida Administrative Code.
l0) Management letters for the Board of County Commissioners and all Constitutional Officers, with
required elements, as defined by the Rules of the Auditor General.
t 1) An immediate, written report of all irregularities and illegal acts of which they become aware. Such
report shall be made to the elected official responsible for the operations of the unit of the County
being audited and to the Audit Committee.
12) Inform Collier County's Audit Committee of each of the following:
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Exhibit A — Scope of Services NO
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0
Request for Proposal #23-8081
"Audit Services"
i. The auditor's responsibility under generally accepted auditing standards
ii. Significant accounting policies
iii. Management judgments and accounting estimates
iv. Significant audit adjustments
v. Other information in documents containing audited financial statements
vi. Disagreements with management
vii. Management consultation with other accountants
viii. Major issues discussed with management prior to retention
ix. Difficulties encountered in performing the audit
The County will:
a. Send its annual comprehensive financial report to the Government Finance Officers' Association of the
United States and Canada for review in its Certificate of Achievement for Excellence in Financial Reporting
program. It is expected that the auditor will provide any special assistance necessary to ensure Collier
County continues to meet the requirements of that program. Collier County has received this award for the
last thirty-one fiscal cycles.
b. Potentially prepare one or more official statements in connection with the sale of debt securities, which
would contain the basic financial statements and the auditor's report thereon. The auditor shall be required,
if requested by the financial advisor and/or the underwriter, to issue a "consent and citation of expertise" as
the auditor and any necessary "comfort letters."
c. Prepare the Schedule of Expenditures of Federal Awards and State Projects and related notes as pant of the
Annual Comprehensive Financial Report (ACFR).
d. Schedule the Finance and Accounting Department staff and responsible management personnel to be
available during the audit to assist the firm by providing information, documentation, and explanations. The
Clerk's Finance and Accounting Department will prepare the financial statements for the Clerk of the Circuit
Court, Supervisor of Elections and the consolidated ACFR; other constitutional offices provide their own.
Any additional information provided will be in the format maintained by the Clerk's Finance and
Accounting Department. The preparation of confirmations will be the responsibility of the Clerk's Finance
and Accounting Department for the Board of County Commissioners, Clerk of the Circuit Court, and
Supervisor of Elections; other constitutional offices will prepare their own.
e. Assist the auditor in performing audit tests as defined in contract negotiations.
f. Provide the auditor with reasonable workspace, desks and chairs. The auditor will also be provided with
access to at least one telephone line, photocopying facilities, facsimile machine, and wireless connectivity.
Preparation of the ACFR report, including editing and printing shall be the responsibility of the Clerk's
Finance and Accounting Department.
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Exhibit A — Scope of Services
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Exhibit B
Fee Schedule
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k"ixed Price Professional Service Agreement 2022__Ver.3 �r
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Annual Fee Schedule
aiianc al State��ieirt Audit `
202
2024
2o2
Project Phase
Estimated
Calendar Duration
Projected Hours
Projected Hours
Projected Hours
PHASE I - Planning and Strategy
July/August
660
660
660
PHASE.2 -Systems Evaluation
August
260
260
260
PHASE - Testing and Analysis
Nov/Dec „
1,400
1,400
1,400.
PHASE 4 - Reporting and Follow-
Nov -Feb
375
375
375
Up
Sngleldit
202024a�
Project Phase
Estimated
Calendar Duration
Projected Hours
Projected Hours
Projected Hours
PHASE 1 -Risk Assessment and July 100 100 100
Planning
July, August, and
PHASE 2 - Major Program September; and 600 600 600
Testing December and
January
PHASE 3 - Final Assessmen t and January and 30 30 30
Reporting February
Pricing after the initial three (3) year term will be based on the lesser of the All Urban Consumers
Price Index (CPI) based on the most recent March to March change, or five percent (5%) as
evidenced in writing between the County and the Auditor.
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Year 1- Negotiated Schedule of Values and Deliverables Not to Exceed Annual Amount
Task/Time
Description Cost Completion
Frame
Meet with executives and financial
management to co -develop expectations.
Upon completion
Task 1
Conduct planning, meetings, develop detailed
of all items
audit plan. Attend Audit Committee Meeting,
$58,000
July -September
begin interim fieldwork (understanding and
associated with
testing of internal controls and systems). Begin
Task 1.
Single Audit planning and testing.
Significant completion of control testing, risk
Upon completion
Task z
assessments, and audit planning,
of all items
November
Constitutional Officer General Ledgers
$95,000
associated with
provided to the auditors. Begin performance of
Task 2.
substantive testing of account balances.
Significant completion of fieldwork of
Constitutional Officers. Review of
Upon completion
Task 3
Constitutional Officer Financial Statements and
of all items
November -January
conduct exit interviews on Constitutional
conduct
$109,000
with
Statements. Begin performance of substantive
Task 3.
testing of account balances — Board of County
Commissioners. Continue Single Audit Testing.
Board financial statement audit and Single
Audit significantly complete. The Clerk of
Courts Finance and Accounting Department
oversees preparation of draft financial
Upon completion
Task 4
statements, notes, and statistical data. First
$107,000
of all items
January -February
draft of financial statements to auditors by
associated with
January 31". First round of comments on
Task 4.
initial review due one week after receipt of
draft. Second draft to auditors one week after
receipt of initial review comments.
Task 5
Issue opinion on Annual Comprehensive
Upon completion
Financial Report (ACFR), including all
$48000
of all items
February -March
Constitutional Officer reports. issue all other
associated with
required reports, including Single Audit and
Task 5.
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Data Collection Form. Present ACFR, and
results, to the Board of County Commissioners.
Task 6
Issue opinion on Collier County Community
Upon completion
Redevelopment Agency standalone financial
$9,000 of all items
March -April
associated with
statements.
Task 6.
Task 7
Upon completion
Issue opinion on Collier County Water and
$9000 of all items
March -April
Sewer District standalone financial statements.
, associated with
Task 7.
Schedule of values and Deliverables will be outlined in the Engagement letter and annual fee will not
exceed the total listed for years 2 and 3.
Hourly Rates
Staff Level 2023
Principal/Signing Director $.345 - $515
Director $230 - $320
Manager $185 - $285
Senior $160 - $220
Associate $140 - $170
*Hourly rates for additional services will remain same for the initial term of the contract
Variance 2023-2025 Cost - Single Audit - Major Programs Above the Quantity of 5 Required to be
Tested. Pricing is held for initial term of the contract.
Single Audit - Fixed Price Per Each Additional Major Program $1.2,000
Itemized 2023 Cost - Implementation of GASB 96 - Subscription -Based Information Technology
Arrangements.
Time & Materials:
NTE $63,500
CAC
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Other Exhibit/Attachment
Description:
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❑■ this exhibit is not applicable
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