#09-5270 (E & Y CO #1)
CHANGE ORDER
CHANGE ORDER NO.1
CONTRACT NO. 09-5270
BCC Date: 6/22/1 0
Agenda Item: _16J6
TO: Ernst & Young LLP
Attn: Mr. Thomas Bradley
5100 Town Center Circle
Suite 500
Boca Raton, FL 33486
Under our AGREEMENT dated _June 22, 20 I 0
In accordance with Section 4 of the Agreement, you hereby are authorized and directed to make the
following change(s) in accordance with terms and conditions of the Agreement: Add Exhibit A, Payment
Milestones and Schedule for Auditing Services for Collier County for Fiscal Year 2011, herebly attached and
incorporated by reference.
FOR THE (Additive) Sum of: five hundred ninety two thousand two hundred fifty dollars ($592,250).
Original Agreement Amount
$575,000.00
Sum of Previous Changes
$ 70,000.00
This Change Order add
$592,250.00
Present Agreement Amount
$ 1,237,250.00
The time for completion shall be as per attached Exhibit A due to this Change Order. Your acceptance or
this Change Order shall constitute a modification to our Agreement and will be performed subject to all the
same terms and conditions as contained in our Agreement indicated above, as fully as if the same were repeated
in this acceptance. The adjustment, if any, to the Agreement shall constitute a full and final settlement of any
and all claims of the Auditor arising out of or related to the change set forth herein, including claims for impact
and delay costs.
Accepted: ...JUX\-e
28
,2011
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Type Name of Signator
OWNER:
BOA"F OUNTY COMMISSIONERS
OF cr5,tLi R COUNTY, FLORIDA
1/ /' "
By: -L..L./
Dfter< Johnssen, Project Manager
,
CONTRACTOR:
Ernst & Young LLP
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By:
Date:
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Approved,As To Form
and ~ Sufficien . ~
Dep
Print Name:
Scott Teach
09-5270 - Annual Auditing Services
Change Order # 1 - Page 2
r
PROCU,",\ENT STRA TEGIST 1 !
By: '_~ ))1 r~, 6t'
Lyn M, W
BOARD OF COUNTY COMMISSIONERS OF
COLLIER COUNTY FLORIDA
BY:
M W, ( ~_
Fred W. Coyle, Chairman "(j
2
EXHIBIT A
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Attachment: Basis of Compensation and Billing Schedule
1. For the Services provided for in the Agreement #09-5270 and the related Addendum #1
herein, the County agrees to make the lump sum palments to Auditor in accordance with the
terms stated below, Auditor will invoice the County in accordance with the following
Schedule, and payment shall be made in accordance with Chapter 218, Florida Statutes, also
known as the "Local Government Prompt Payment Act." Palment of any particular line item
noted below shall not be due until all services associated with any such line item have been
substantially completed to County's reasonable satisfaction,
2. Payments for Additional Services of Auditor will be in accordance with the terms outlined in
Article 4 of the Agreement #09-5270 and the related change order.
Task 1
July
Task 2
November
Task 3
November-
December
Meet with executives and financial i $ 5,150
management to co-develop expectations.
Conduct planning meetings, develop detailed
audit plan. Attend Audit Committee Meeting;
begin interim fieldwork (understanding and
testing ofintemal controls and systems).
Begin single audit planning and interim
testing.
Significant completion of control testing, risk
assessments and audit planning.
Constitutional Officer General Ledgers
provided to the auditors. Begin performance
of substantive testing of account balances.
I Upon completion of
all items associated
,
! with Task 1.
: $ ] 23,600
: Upon completion of
I all items associated
, with Task 2.
I
1
i
! $ 123,600
Upon completion of
all items associated
with Task 3.
SignIficant completion of fieldwork of
Constitutional Officers. Review of
Constitutional Financial Statements and
conduct exit interviews on Constitutional
Statements December 1-15, 2011. Begin I
performance of substantive testing of account
balances - Board of County Commissioners i
General Ledger provided December 12, 2011. L
Continue single audit testing.
Addendum #1 to Agreem~t #O9~5270
Collier County, Florida
Page 1 of6- U05-1260l01
A me'l'O'" 'ir'l1 o.j E,~~I i Veung ':'~O'"l..'r."tN
IIIIIIIIIIIW 1111111I11111111111111"'" i!J ERNST & YOUNC
I Upon completion of
, all items associated
with Task 4,
i Task-l
\ January
Board financial statement audit significantly $ 154,500
complete. Single audit sigmficantly complete,
The Clerk of Courts oversees preparation of
draft financlal statements, notes and required
, supplemental schedules and statistical data.
First draft of financial statements to auditors
i Januarv 20, 2012. Second draft to auditors
i .
lone week after review.
,
Upon completion of
. all items associated
: with Task 5,
i
II Task 5
February
!
Issue opinion on Comprehensive AnnuaJ $ 185,400
Financial Report (CAFR), including all
Constitutional Officer reports. Issue al1 other
required reports, including single audit.
Prescnt CAFR to the Board, Completion and
i delivery of all other required reports,
i including smgle audit and data collection
i reports on February 28, 2012.
Total Fee* (Total Items 1-5) 1 $ 592,250
* Should the number of the County's grant programs required to be audited as major exceed twenty
(20) programs, our fee for such additional major programs will be seven thousand, seven hundred
twenty-five dollars ($ 7,725,00) per program and the amount of the last billing will be adjusted
accordingly by change order. Additionally, our fee to perform and issue a report on Agreed Upon
Procedures related to the Sheriff's Investigative Funds will be seven thousand, two hundred ten
dollars ($7,210,00) if the major grant programs exceed twenty (20); otherwise, the Sheriff's
Investigative Funds will he included under the major programs within the agreement, the amount of
the last bil1ing to be adjusted accordingly by change order,
This schedule of performance is based upon the County's personnel providing a reasonable level of
client assistance as well as the County's records being reasonably maintained. Should the Auditor's
assumptions with respect to the condition of the records, degree of cooperation, or other matters
beyond Auditor's reasonable control require additional commitments by Auditor beyond those upon
which this schedule is based, Auditor reserves the right to adjust planned completion dates with the
County in writing.
Addendum '# 1 to Agreemrnt '#09-5270
Collier Count;" Florida
Page 2 or 6- 1105-116010l
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