DATE: December 12, 2023
TO: Board of Supervisors
SUBMITTED BY: Paul Nerland, County Administrative Officer
SUBJECT: First Amendment to Agreement No. 19-309 with Brown Armstrong Accountancy Corporation
RECOMMENDED ACTION(S):
TITLE
Approve and authorize the Chairman to execute First Amendment to Agreement No. 19-309 with Brown Armstrong Accountancy Corporation for audit services, effective upon execution with no change to the term and increasing the maximum compensation for services for the Fiscal Year 2022-23 audit by $46,750 to a total not to exceed $244,750.
REPORT
Approval of the recommended action will amend Agreement 19-309 with Brown Armstrong to increase the maximum compensation amount to retain the services to complete the FY 2022-23 audit. During the term of the agreement, the County received a greater number of Federal and State Grants requiring additional staff time and cost incurred by Brown Armstrong. Brown Armstrong has asserted that due to unforeseeable circumstances during the term of the agreement, the audit for the last two years has required additional staff time resulting in an increase in costs for the firm. However, the recommended increase in maximum compensation does not apply to services already rendered for audits of previous fiscal years. There is no additional Net County Cost associated with the recommended action.
ALTERNATIVE ACTION(S):
If the recommended action is not approved, the County's ability to file timely audited financial statements could be impaired.
FISCAL IMPACT:
There is no increase in Net County Cost associated with this item. A portion of these costs will be recovered through the Countywide Cost Allocation Plan via billing to federal and state agencies and County related entities, some of which will result in department revenues, and some will result in future countywide revenues. The maximum annual cost for services for the FY 2022-23 audit will increase from $198,000, to $244,750. The five-year contract max...
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