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HomeMy WebLinkAboutbocc.con.136.2003 CHECK LIST FOR CONTRACTS SUBMITTED TO CLERK AND RECORDER FOR SCANNING/ARCHIVING Department/Division: ~'.-~ Originating Contact Person:,k~.:, b. t6J~ Phone #: O~0.5#~ ~ I01 ~ BOCC AGENDA ITEM (BOCC signature required) v/ STAFF AUTHORIZED SIGNATURE (as per Pr~urement Code) Check Contract Type: Dollar Amount: c/Services Maintenance STAFF AUTHORIZED SIGNATURE CONTRACT License/Use Lease Construction Purchase Employment Intergovernmental Agreement (Requires BOCC Action) Non Profit Quasi-Public Grant Agreements (Requires BOCC Action) Other Signatures Required: Under 25K - Department Head ~25-50K - Department Head (if appropriate), Section Leader Over 50 K - Department Head (if appropriate), Section Leader, County Manager Contractor/Business (Complete Name): ~Tt'c~i~l:t,'~ ~-~, L Contract Start Date: ~/~[~P~'~ Contract End Date: Automatic Renewal (Y/N): AllContracts should be proofed for the following: · No Pages Missing · If a Page is Left Intentionally Blank - Note on Page Page numbered consecutively · All Signatures Affixed · All Dates Filled In · All Other Blanks Filled In · All Exhibits Attached · All Legal Descriptions Attached (if appropriate) Notice of Award/Proceed Attached (if appropriate) Sent to Clerk and Recorder for Scanning/Archiving Date: Authorized Staff Person Signature of authorized staff person indicate that document has been proofed and ready for scanning. Note: Clerk's Office will keep original documents in compliance with Colorado State Archives retainage schedule. pcj mj \ww\g\scannning\county contracts~arrative\checklistsheet sTAFF AUTHORIZED SIGNATUL~ CONTRACT AGREEMENT AMENDMENT The Professional Services Agreement (the "Agreement") number 150-2002 between Pitkin County (the "County") and Grant Thornton, LLP (the "Contractor"), is hereby amended as follows: 3. Contractor's Obligations. Contractor shall Complete audit field work and provide opinions for the 2002 comprehensive annual report for Pitkin County, Colorado and the Roarinq Fork Transportation Authority includinq sinqle audit review, per engagement letter from Grdnt Thrornton doted January 14, 2003 for the County and May 1, 2003 for RFTA. 4. Compensation and Expenses, Invoicinq and Payment. The County shall pay the Contractor for performance of services hereunder. Payment of invoices submitted by Contractor hereunder is contingent upon completion of roach task to the satisfaction of the County. Invoices shall itemize specific work done to complete the task, and include receipts for all reimbursable items. Within thirty (30) days of receipt of on invoice and approval thereof as required hereunder, payment shall be mode by the County. Fees for services, including reimbursable expenses, may be billed on a monthly basis and will be paid within thirty (30) days of receipt of the invoice with a top-set of $27,500.00 for the County and $5,000 for I~FTA. In no event shall the total charges for services and reimbursements exceed these amounts. In the event the Controctor incurs time and expenses above said amount, no compensation for said additional time and expenses shall be required to be [mid by the County without written authorization by the County. In all other respects the Agreement is in full force and effect and remains unchanged by this Amendment. EXECUTED this 1st day of May, 2003: PITKIN COUNTY: CONTRACTOR: By: ,~//~,~..~-,~ Z,~//~z/-~). By: APPROVED AS TO FORM, this /p/ dayog~~t~_~ Procurement Officer Section Head (>$25,000) Grant Thornton Accountants and Management Consultants January 14, 2003 Ms. Debe Nelson, Finance Director Pifldn County 530 East Main Street 2nd Floor, Suite F Aspen, Colorado 81611 Dear Debe: We appreciate the opportunity to continue to serve the auditing needs of Pitkin County. We will audit the general-purpose financial statements of Pitkm County, Colorado (the County) as of and for the year ended December 31, 2002. The combining individual fund and account group statements and schedules and the supplementary schedules of expenditures of federal awards that is presented for purposes of additional analysis as required by the U.S. Office of Management and Budget Circular A-133, ~ludits of States, Local Governments, and Non-Profit Organizations, are not a required part of the general-purpose financial statements. However, all supplementary schedules will be subjected to the auditing procedures applied in our audit of the general-purpose financial statements taken as a whole. Our audit of the general-purpose financial statements will be conducted in accordance w/th auditing standards generally accepted in the United States of America (US GAAS) and the standards for financial audits contained in Government Auditing Standards (GAGAS), issued by the Comptroller General of the United States. Our audit will include our examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant est/mates made by management, as well as evaluating the overall financial statement presentation. An audit includes obtaining an understanding of internal control sufficient to plan the audit and to determine the nature, timing, and extent of audit procedures to be performed. An audit is not designed to provide assurance on internal control or to identify reportable conditions. However, we are responsible for ensuring that the Board of County Commissioners or others with equivalent authority or responsibility are aware of any reportable conditions that come to our attention during the course of our engagement. Our objective will be the completion of the foregoing audit and, upon its completion and subject to its findings, the rendering of our reports on the financial statements and supplementary information. Howe~:er, it is possible that because of unexpected circumstances, we may determine that we cannot render a report or otherwise complete the engagement. If, in our professional judgment, the circumstances require, we may resign from the engagement prior to completion. 1600 Broadway, Suite 1800 Denver, CO 80202 T 303.86t.5555 F 303.839.5711 Audit F 303.839.5701 Tax W www. grantthornton.com Grant Thornton LLP US Member of Grant Thornton International Ms. Debe Nelson Pitkin County January 14, 2003 Page 2 As required by GAGAS, we will render a report on the County's compl/ance and internal controls over financial reporting based on our audit performed in accordance with GAG_AS. Such report will be considered integral to the general-purpose financial statements and will be referred to in our report thereon. Government Auditing Standards, issued by the Comptroller General of the United States, requires us to plan and perform our audit to obtain reasonable assurance about whether the general-purpose financial statements are free of material misstatement. Tests of compliance with laws, regulations, contracts, and grants and internal control over financial reporting in a financial statement audit contribute to the evidence supporting the rendering of our report on the financial statements. As part of obtaining reasonable assurance about ~vhether the County's general-purpose financial statements are free of material misstatement, we will perform tests of the County's compliance with certain provisions of laws, regulations, contracts, and grants, in which noncompliance could have a direct and material effect on the determination of financial statement amounts. Ho~vever, providing an opinion on compliance with those provisions is not an objective of our audit, and accordingly, we will not express such an opimon. Additionally, in planning and performing our audit, we will consider the County's internal control over financial reporting in order to determine our auditing procedures for the purpose of rendering our report on the financial statements and not to provide assurance on the internal control over financial reporting. Therefore, our consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control over financial reporting that might be material weaknesses. We could, however, as a separate engagement, be engaged to perform agreed-upon procedures or examine and report on management's written assertion about internal controls or that management complied with specified laws, regulations, contracts, and grants. Such engagements would be conducted in accordance with the -American Institute of Certified Public -Accountants (,AICP,A) standards for attestation engagements. GAGAS requires that we provide you with a copy of our most recent quality control review report. Our May 31, 1998 peer review report accompanies this letter. In accordance with the Single Audit Act -Amendments of 1996 and U.S. Office of Management and Budget (OMB) Circular A-133, Audits of State, Local GovernmentJ; and Non-Profit Organizations, we will plan and perform the audit Of the County to obtain reasonable assurance about whether noncompliance with the requirements of laws, regulations, contracts, and grants applicable to each of its major federal programs could have a direct and material effect on a maior federal program. An audit includes examining, on a test basis, evidence about the County's compliance with those requirements and performing such other procedures as considered necessary to render an opinion with respect to such compliance. Hov~ever, our audit of compliance will not provide a legal determination of the County's compliance with those requirements. Our objective will be the completion of the foregoing audit and, upon its completion and subject to its findings, the rendering of our report on the County's compliance, in all material respects, with the requirements referred to above that are applicable to each of its major federal programs for the year ended December 31, 2002. Ms. Debe Nelson Pitkm County January 14, 2003 Page 3 Further, in planning and performing our audit, we will consider the County's internal control over compliance with requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures to test and report on the internal control over compliance in accordance with OMB Circular A-133. Additionally, our testing of the internal control over compliance would not necessarily disclose all matters in internal control that might be a material weakness as defined by US GAAS. Our tests will be less in scope than would be necessary to render an opimon on those controls and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to OMB Circular A-133. However, it is possible that because of unexpected circumstances, we may determine that we cannot render a report on compliance with requirements applicable to each major program and on internal control over compliance in accordance with OMB Circular A-133 or otherwise complete the engagement. If, in our professional judgment, the circumstances require, we may resign from the engagement prior to completion. Even after we perform and report the results of additional tests of compliance and internal control over each major federal program, some reasonable needs of report users still may be unmet. We could, as a separate engagement, be engaged to perform agreed-upon procedures or examine and report on management's written assertion about internal controls or that management complied ~vith specified laws and regulations. Such engagements would be conducted in accordance with AICPA standards for attestation engagements. In providing for an audit of the financial statements to be performed on a test basis, US GAAS and GAGAS require the auditor to obtain reasonable, but not absolute, assurance that the financial statements are free of material misstatement, whether caused by error or fraud. Additionally, in providing for an audit of compliance with the requirements of OMB Circular A-133 for each of the County's major federal award programs, OMB Circular A-133 requires the auditor to obtain reasonable, but not absolute, assurance that the County complied with those requirements. Accordingly, an audit is not a special examination designed to detect errors or fraud nor a guarantee of the accuracy of the financial statements or that the County complied with the requirements of each of its major federal award programs. An audit is subject to the inherent risk that errors, fraud, or illegal acts, if they exist, might not be detected. However, if you wish us to direct special auditing procedures to such matters, we would be pleased to work with you to develop a separate engagement for that purpose. As you kno~v, the financial statements are the responsibility of the management and the Board of County Commissioners of Pitkin County'who are primarily responsible for the data and information set forth therein, as well as for the evaluation of the capability and integrity of the County's personnel, ensuring that the County complies with all laws, regulations, contracts, and grants, and the maintenance of effective internal controls over financial reporting, which includes adequate accounting records and procedures to safeguard the County's assets. Management is responsible for adjusting the financial statements to correct material misstatements and for affirming to us in a Ms. Debe Nelson Pitkm County January 14, 2003 Page 4 representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. As required by OMB Circular A-133, management is also responsible for taking corrective action on any reported findings and/or questioned costs reported to them and to prepare a summary schedule of prior audit findings and a corrective action plan, if applicable. It is also the responsibil/ty of management to make all financial records and related information available to us during our engagement. Accordingly, our completion of the audit will require management's cooperation. In addition, as reqtfi.red by US GAAS, our procedures will include obtaimng written representation from management concerning such matters, which we will rely upon, and the County will indemrfify and hold us harmless from any liability, damages and legal or other costs we might sustain in the event such representations are false. At the conclusion of the engagement, it is management's responsibility to submit the reporting package (including financial statements, schedule of expenditures of federal awards, auditors' reports, and, if applicable, a summary schedule of prior audit findings and a corrective action plan) along with the Data Collection Form to the designated federal clearinghouse and, if appropriate, to pass-through entities. The Data Collection Form and the reporting package must be submitted within the earlier of 30 days after receipt of the auditors' reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. The inclusion by .you of our report in documents containing information in addition to the financial statements and our report thereon (for example, bond documents, OMB Circular A-133 Data Collection Form, and other regulatory £flings) may require us to perform additional procedures to fulfill our professional or legal responsibilities. Accordingly, our report should not be used for any such purposes without our permission. In addition, to avoid unnecessary delay or misunderstanding, it is important that you give us timely notice of your intention to issue any such document. The reports on compliance and internal control will each include a statement that restricts the use of the report to specified parties. Each report is intended solely for the information and the use of the Board of County Commissioners, County management and federal awarding agencies and is not intended to be and should not be used by anyone other than these specified parties. The workpapers for this engagement are the property of Grant Thornton IJ.P and constitute confidential information. However, we may be requested to make certain workpapers available to granting agencies pursuant to authority given to it by law or regulations. If requested, access to the workpapers will be provided to granting agencies under the supervision of Grant Thornton I,I,P audit personnel and at a location designated by our Firm. Furthermore, upon request, we may provide photocopies of selected workpapers to granting agencies. The granting agencies may intend, or decide, to distribute the photocopies or information contained therein to others, including other governmental agencies. You authorize us to allow the granting agencies access to and photocopies of the workpapers in the manner discussed above. Ms. Debe Nelson Pitkm County January 14, 2003 Page 5 Our billings for the services set forth in this letter, which we have estimated will total $27,500, will be rendered at the beginning of each month on an estimated basis and are payable upon receipt. Our fee includes expenses related to this engagement. It is understood that our responsibility for such services will encompass only periods covered by our audit and will not extend to any subsequent periods for which we are not engaged as auditors. This engagement includes only those services specifically described in this letter. Costs and time spent in legal matters or proceedings arising from our engagement, such as subpoenas, testimony, or consultation involving private litigation, arbitration or government regulatory inquiries at your request or by subpoena, will be billed to you separately. We retain the right to suspend or terminate our service in the event of nonpayment. Services will not be resumed until your account is paid as agreed. If we elect to terminate our services for nonpayment, you will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket expenses through the date of termination. During the course of our engagement, we may need to electronically transmit confidential information to each other and to outside specialists or other entifes engaged by either Grant Thornton 1 ,I',P or the County. E-mail is a fast and convenient way to communicate. However, e-mail travels over the public Internet, which is not a secure means of communication and, thus, confidentiality could be compromised. The County agrees to the use of e-mail and other electronic methods to transmit and receive information, including confidential information, between Grant Thornton LLP and the County and between Grant Thornton l.l,P and outside specialists or other entities engaged by either Grant Thornton I,I.P or the County. As a supplement to this letter, we are enclosing an explanation of certain of our Firm's Client Service Concepts. We have found that such explanafon helps to clarify our services and enhances our ability to work more closely with our clients. In the unlikely event that differences concerning our services or fees should arise that are not resolved by mutual agreement, we both recognize that the matter will probably involve complex business or accounting issues that would be decided most equitably to us both by a judge hearing the evidence without a jury. Accordingly, you and we agree to waive any right to a thal by jury in any action, proceeding or counterclaim arising out of or renting to our services and fees for this engagement. Ms. Debe Nelson Pitkin County January 14, 2003 Page 6 If any portion of this letter is held invalid, it is agreed that such invalidity shall not affect any of the remaining portions. If you are in agreement with the terms of this letter, please sign one copy and return it for our files. We appreciate the opportunity to continue to work with you. Very truly yours, GRANT THOP,_NTON LLP David A. DeZutter Assurance Parmer DAD/ndr Enclosures The foregoing letter fully describes our understanding and is accepted by us. PITKIN COUNTY, COLORADO Signature Date