Audit Contract Award, Years 2015-2017MEIWIORANDUM
Y oj' TO: Mayor& City Council Members
ii i'C FROM: Greg Sticha, Finance Director
7700 Market Boulevard
Po Box 147 DATE: June 8, 2015 '',
Chanhasscn.MN 55317
SUBJ: Award of Bid Audit Contract
Administration
Phone 952.227I100
Fax:952.227.1110 PROPOSED MOTION
Building Inspections
Staff recoinmends that the City Council award the bid for the 2015-2017 auditPhone:952.227.11 fi0
Fax 95222.1190 services contract to HLB Tautges Redpath,per the attached engagement letter."
Enyineeriny Approval of this resolution requires a simple majority vote of the City C uncil.
Phone:9522271160
Fax 952.2 Z11/0
BACKGROUND
Finance
Phone 952 22/.1140
Fax:2 227.1110 Approximately every three years staff accepts bids for a professional services contract
for auditing services. The city has contracted with HLB Tautges Redpath far a
warlc t t ecrEation number of years to perfoi7n these services.
Phonc 952.227.1120
Fax:952.227.1110 Attached are the bids received from five finns that specialize in local govermnent
audits. Staff also i•equested that the proposals include a bid to provide audit seivices
Recreation Cenfer
2310 Cou ter Bou eva,d
for the Chanhassen Fire Relief Association.
none 95z.zzzi400
x 9 222 04 There are new GASB (Government Accounting Standards Board) requireinents that
directly impact the Fire Relief Association for audit years beginning in 2015. Based
i 9 in pat t on these new requirements, and the efficiency of having the same firm perfonnNaturalResources
Phone:952.227.11 o the city and fire relief audit, staff had a significant interest in selecting the same firm
Fax:952.227i 110 for both seivices.
Public Wor•E The city has had a longstanding and respected working relationship with HLB
901 Park P r ce Tautges and staff feels the lcr owledge the firm has in ter7ns of city operations is a
Phone:952.227.130o tremendous benefit Therefore, staff believed that unless the bid from Tautges was
Fax:952.22zi:3 o not competitive, it is in the city's best interest to continue the professional services
with theu•fii7n.
Senior CenteF
Phone 952?_27.i i>',
jy ,-i- After reviewing the bids for both the City and Fire Relief Association, it is staff s
opinion that the proposals were all relatively close in terms of cost. Staff is
vu h i recommending that the city engage the finn of HLB Tautges Redpath for audit years
f,cl.cr a<1ss;n.r>>n s 2015-2017. We have already met with the Fire Relief Association to discuss
engaging Tautges for their audit services and they will be meeting on May 13 to
awaz•d the contract to HLB Tautges Redpath.
Chanhassen is a Com nunity for Life-I'roviding ior loday and Nlanni ig for lon orro d
Mayor& City Council
June 8, 2015
Page 2
RECOMMENDATION
I
Staff recominends that the City Council award the bid foi•the audit services contract
in years 2015-2017 with HLB Tautges Redpath,per the attached engagement.
ATTACHMENTS
1. Audit Service Bid Results
2. Audit Engagement (Contract) Letter
f:\gregs\rfp's 2015 audit bids 2015 award of audit contract.docx
City of Chanhassen
2015 City & Fire Relief Audit Bids
City
Current Rate
Firm 2014 2015 2016 2017
HLB Tautges 39,675 $ 36,500 $ 37,500 $ 38,500
KDV 35,150 36,270 37,390
MMKR 38,500 38,500
Abdo Eick & Meyers 34,000 35,000
Clifton Larson Allen 36,650 37,100 37,750
Fire Relief
Firm 2015 2016 2017
HLB Tautges 5,000 $ 5,200 $ 5,400
KDV 5,210 5,379 5,548
MMKR 5,500 5,500
Abdo Eick & Meyers 5,000 5,150
Clifton Larson Allen 4,500 4,500 4,500
Gary Brakke 3,800 3,100 3,100
CLIENT COPY
A N D C O M P A N Y
May 22, 2015
City of Chanhassen
7700 Market Blvd.
P.O. Box 147
Chanhassen, MN 55317
We are pleased to confirm our understanding of ihe services we are to provide the City of
Chanhassen (the City) for the years ending December 31, 2015, 2016 and 2017. The scope
of services includes the following:
Audit and Related Services
We will audit the financial statements of the governmental activities, the business-
type activities, each major fund, and the aggregate remaining fund information
including the related notes to the financial statements, which collectively comprise
the basic financial statements of the City as of and for the years ending December 31,
2015, 2016 and 2017. Accounting standards generally accepted in the United States
of America provide for certain required supplementary information (RSI), such as
management's discussion and analysis (MD&A), to supplement the City's basic
financial statements. Such information, although not a part of the basic financial
statements, is required by the Governmental Accounting Standards Boai•d who
considers it to be an essential part of financial reporting for placing the basic financial
statements in an appropriate operational, economic, or historical context. As part of
our engagement, we will apply certain limited procedures to the City's RSI in
accordance with auditing standards generally accepted in the United States of
America. These limited procedures will consist of inquiries of management regarding
the methods of preparing the information and comparing the information for
consistency with management's responses to our inquiries, the basic financial
statements, and other knowledge we obtained during our audit of the basic financial
statements. We will not express an opinion or provide any assurance on the
information because the limited procedures do not provide us with sufficient evidence
to express an opinion or provide any assurance. The following RSI is required by
generally accepted accounting principles and will be subjected to certain limited
procedures, but will not be audited:
o Management's discussion and analysis
o Budgetary comparison schedules presented as RSI
o Schedule of funding progress - OPEB
310 Whlt C3car Pa l<way, S i:, Paul, MN, 5 7 :10 6!:>1..6.7000 www.redpa thcpas.con i
City of Chanhassen
Contract for Auditing Services
Page 2
We have also been engaged to report on supplementary information other than RSI that
accompanies City's financial statements. We will subject the following supplementary
information to the auditing procedures applied in oui• audit of the financial statements and
certain additional procedures, including comparing and reconciling such information directly I
to the underlying accounting and other records used to prepare the financial statements or to
the financial statements themselves, and other additional procedui•es in accordance with
auditing standards generally accepted in the United States of America and will provide an
opinion on it in relation to the financial statements as a whole:
o Combining and individual fund statements and schedules
o Supplementary financial information
The following other information accompanying the financial statements will not be
subjected to the auditing procedures applied in our audit of the financial statements and for
which our auditor's report will not provide an opinion or assurance:
Inti•oductory section
Statistical section
The following other reports will be issued in conjunction with the financial audit:
State Legal Compliance Audit
Audit Management Letter
Nonaudit Services
Preparation of draft financial statements (CAFR) document(City to provide
introductory section, MD&A, footnote information and statistical section).
Processing the final CAFR.
Audit Obiectives
The objective of our audit is the expression of opinions as to whether your basic financial
statements are fairly presented, in all material respects, in conformity with U.S. generally
accepted accounting principles and to report on the fairness of the supplementary information
referred to in the second paragraph when considered in relation to the financial statements
taken as a whole. Our audit will be conducted in accordance with auditing standards
generally accepted in the United States of America, and the standards for financial audits
contained in Govej•nment Auditing Standa ds, issued by the Comptroller General of the
United States, and will include tests of the accounting records of the City and other
procedures we consider necessary to enable us to express such opinions. We will issue a
written report upon the completion of our audit of the City's financial statements. Our report
will be addressed to the City Council. We cannot provide assurance that unmodified
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City of Chanhassen
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opinions will be expressed. Circumstances may arise in which it is necessary for us to
modify our opinions or add emphasis-of-mattei•or other-mattei•paragraphs. If our opinions
on the financial statements are other than unmodified, we will discuss the reasons with you in
advance. If, for any reason, we are unable to complete the audit, or are unable to form or
have not formed opinions, we may decline to express opinions or to issue a report as a result
of this engagement.
We will also provide a report (that does not include an opinion) on internal control
related to the financial statements and compliance with the provisions of laws, regulations,
contracts and grant agreements, noncompliance with which could have a material effect on
the financial statements as required by Government Auditing Standards. The report on
internal control and on compliance and other matters will include a paragraph that states (1)
that the purpose of the report is solely to describe the scope of testing of internal control and
compliance, and the results of that testing, and not to provide an opinion on the effectiveness
of the entity's internal control on compliance, and (2) that the report is an integral part of an
audit performed in accordance with Government Auditing StandaNds in considering the
entity's internal control and compliance. The paragraph will also state that the report is not
suitable for any other purpose. If during our audit we become aware that the City is subject
to an audit requirement that is not encompassed in the terms of this engagement, we will
communicate to management and those charged with governance that an audit in accordance
with U.S. generally accepted auditing standards and the standards for financial audits
contained in Government Audit ing Standards may not satisfy the relevant legal, regulatory,
or contractual requirements.
Audit Procedures — General
An audit includes examining, on a test basis, evidence supporting the amounts and
disclosures in the financial statements; therefore, our audit will involve judgment about the
number of transactions to be examined and the areas to be tested. An audit also includes
evaluating the appropriateness of accounting policies use and the reasonableness of
significant accounting estimates made by management, as well as evaluating the presentation
of the financial statements. We will plan and perform the audit to obtain reasonable rather
than absolute assurance about whether the financial statements are fi•ee of material
misstatement, whether from (1) en ors, (2) fraudulent financial reporting, (3)
misappropriation of assets, or (4) violations of laws or govei•nmental regulations that are
attributable to the entity or to acts by management or employees acting on behalf of the
entity. Because the determination of abuse is subjective, Government Auditing Standards do
not expect auditors to provide reasonable assurance of detecting abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of
internal control, and because we will not perform a detailed examination of all transactions,
there is a risk that material misstatements may exist and not be detected by us, even though
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City of Chanhassen
Contract foi•Auditing Services
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the audit is properly planned and performed in accordance with U.S. generally accepted
auditing standards and GoveNnment Auditing Standar ds. In addition, an audit is not designed
to detect immaterial misstatements or violations of laws or governmental regulations that do
not have a dii•ect and material effect on the financial statements. However, we will inform
the appropriate level of management of any material errors and any fraudulent financial
reporting or misappropriation of assets that come to our attention. We will also inform the
appropriate level of management of any violations of laws or governmental regulations that
come to our attention, unless clearly inconsequential. Our responsibility as auditors is
limited to the period covered by our audit and does not extend to later periods for which we
are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions
recorded in the accounts, and may include tests of the physical existence of inventories, and
direct confirmation of receivables and certain other assets and liabilities by correspondence
with selected individuals, funding sources, creditors, and financial institutions. We will
r•equest written representations from your attorneys as part of the engagement, and they may
bill you for responding to this inquiry. At the conclusion of our audit, we will require certain
written representations from you about your responsibilities for the financial statements;
compliance with laws, regulations, contracts, and grant agreements; and other responsibilities
required by generally accepted auditing standards.
Audit Procedures — Internal Controls
Our audit will include obtaining an understanding of the government and its environment,
including internal control, sufficient to assess the risks of material misstatement of the
financial statements and to design the nature, timing, and extent of further audit procedures.
Tests of controls may be performed to test the effectiveness of certain conti•ols that we
consider relevant to preventing and detecting errors and fraud that are matei•ial to the
financial statements and to preventing and detecting misstatements resulting from illegal acts
and other noncompliance matters that have a direct and material effect on the financial
statements. Our tests, if performed, will be less in scope than would be necessary to render
an opinion on internal control and, accordingly, no opinion will be expressed in our report on
internal control issued pursuant to GoveNnrnent Auditing Standards.
An audit is not designed to provide assurance on internal control or to identify significant
deficiencies or material weaknesses. However, during the audit, we will communicate to
management and those charged with governance internal control related matters that are
required to be communicated under AICPA professional standards and Government Auditing
Standards.
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Audit Procedures — Compliance II
As part of obtaining reasonable assurance about whether the financial statements are free
I
of inaterial misstatement, we will perform tests of the City's compliance with the provisions
of applicable laws, regulations, contracts, agreements, and grants. However, the objective of
our audit will not be to provide an opinion on overall compliance and we will not express
such an opinion in our report on compliance issued pursuant to GoveNnment Auditing
Standard.s.
The Minnesota Legal Compliance Audit Guide for Local Government requires that we
test whether the auditee has complied with certain provisions of Minnesota Statutes. Our
audit will include such test of the accounting records and other procedures as we consider
necessary in the circumstances.
Manaqement Responsibilities
Management is responsible for establishing and maintaining effective internal controls,
including evaluating and monitoring ongoing activities, to help ensure that appropriate goals
and objectives are met; following laws and regulations; and ensuring that management and
tinancial information is reliable and properly reported. Management is also responsible for
implementing systems designed to achieve compliance with applicable laws, regulations,
contracts, and grant agreements. You are also responsible for the selection and application of
accounting principles, for the fair presentation of the financial statements and all
accompanying information in conformity with U.S. generally accepted accounting principles,
and for compliance with applicable laws and regulations and the provisions of contracts and
grants agr•eements.
Management is also responsible for making all financial records and related information
available to us and for the accuracy and completeness of that information. You are also
responsible for providing us with (1) access to all information of which you are aware that is
relevant to the preparation and fair presentation of the financial statements, (2) additional
information that we may request for the puipose of the audit, and (3) unrestricted access to
persons within the government frotn whom we determine it necessary to obtain audit
evidence.
Your responsibilities include adjusting the financial statements to correct material
misstatements and for confirming to us in the written representation letter that the effects of
any uncorrected misstatements aggregated by us during the cun-ent engagement and
pertaining to the latest period presented are immaterial, both individually and in the
aggregate, to the financial statements taken as a whole.
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Y
II
ou are r•esponsible for the design and implementation of programs and controls to
prevent and detect fraud, and for informing us about all known or suspected fraud affecting
the government involving (1) management, (2) employees who have significant roles in
internal control, and (3) others where the fraud or illegal acts could have a material effect on
the financial statements. Your responsibilities include informing us of your knowledge of
any allegations of fraud or suspected fraud affecting the government received in
communications from employees, former employees, grantors, regulators, or others. In
addition, you are responsible for identifying and ensuring that the government complies with
applicable laws, regulations, contracts, agreements, and grants, and for taking timely and
appropriate steps to remedy any fraud, illegal acts, violations of contracts or grant
agreements, or abuse that we may report.
You are responsible for the preparation of the supplementary information in conformity
with U.S. generally accepted accounting principles. You agree to include our report on the
supplementaiy information in any document that contains and indicates that we have reported
on the supplementary information. You also agree to present the supplementary information
with the audited financial statements. You also agree to include the audited financial
statements with any presentation of the supplementary information that includes our report
thei•eon. Your responsibilities include acknowledging to us in the written representation
letter that (1) you are responsible for presentation of the supplementary information in
accordance with GAAP; (2) you believe the supplementary information, including its form
and content, is fairly presented in accordance with GAAP; (3) the methods of ineasurement
or presentation have not changed from those used in the prior period (or if they have
changed, the reasons for such changes); and (4) you have disclosed to us any significant
assumptions or interpretation underlying the measurement or presentation of the
supplementary information.
Management is responsible for establishing and maintaining a process for tracking the
status of audit findings and recommendations. Management is also responsible for
identifying for and providing report copies of previous financial audits, attestation
engagements, performance audits or other studies related to the objectives discussed in the
Audit Objectives section of this letter. This responsibility includes relaying to us corrective
actions taken to address significant findings and recommendations resulting from those
audits, attestation engagements, performance audits, or other studies. You are also
responsible for providing management's views on our cur•rent findings, conclusions, and
recommendations, as well as your planned corrective actions, for the report, and for the
timing and format for providing that information.
You agree to assume all management responsibilities relating to the financial statements
and related notes and any other nonaudit services we provide. You will be required to
acknowledge in the management representation letter our assistance with preparation of the
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City of Chanhassen
Contract for Auditing Services
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financial statements and related notes and that you have reviewed and approved the financial
statements and related notes prior to their issuance and have accepted responsibility for them.
Further, you agree to oversee the nonaudit services by designating an individual,preferably
from senior management, with suitable skill, knowledge, or experience; evaluate the
adequacy and results of those services; and accept responsibility for them.
With regard to the electronic dissemination of audited financial statements, including
financial statements published electronically on your website, you understand that electronic
sites are a means to distribute information and, therefore, we are not required to read the
information contained in these sites or to consider the consistency of other information in the
electronic site with the original document.
Enqaqement Administration, Fees and Other
We may from time to time, and depending on the circumstances, use third-party service
providers in serving your account. We may share confidential information about you with
these service providers, but remain committed to maintaining the confidentiality and security
of your information. Accordingly, we maintain internal policies, procedures, and safeguards
to protect the confidentiality of your personal information. In addition, we will secure
confidentiality agreements with all service providers to maintain the confidentiality of your
information and we will take reasonable precautions to determine that they have appropz•iate
procedures in place to prevent the unauthorized release of your confidential information to
others. In the event that we are unable to secure an appropriate confidentiality agreement,
you will be asked to provide your consent prior to the sharing of your confidential
information with the third-party service provider. Furthermore, we will remain responsible
for the work provided by any such third-party service providers. The assistance to be
provided by your personnel, including the preparation of schedules and analysis of accounts,
typing all cash and other confirmations we request, and locating any documents selected by
us for testing, will be discussed and coordinated with you.
We will provide copies of our reports to the City, however, management is responsible
foi• distribution of the reports and the financial statements. Unless restricted by law or
regulation, or containing privileged and confidential information, copies of our reports are to
be made available for public inspection.
The audit documentation for this engagement is the property of Redpath and Company,
Ltd. and constitutes confidential information. However, pursuant to authority given by law
or regulation, we may be requested to make certain audit documentation available to a
federal agency providing direct or indirect funding, or the U.S. Government Accountability
Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out
oversight responsibilities. We will notify you of any such request. If requested, access to
such audit documentation will be provided under the supervision of Redpath and Company,
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City of Chanhassen
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Ltd. personnel. Furthermore, upon request, we may provide copies of selected audit
documentation to the aforementioned parties. These parties may intend, or decide, to
distribute the copies or information contained therein to others, including other governmental
agencies.
The audit documentation will be retained for a minimum of five years after the report
release date or for any additional period requested by the federal agency. If we are aware
that a federal awarding agency or auditee is contesting a finding, we will contact the
party(ies) contesting the audit finding for guidance prior to destroying the audit
documentation.
David J. Mol, CPA is the engagement partner and is responsible for supervising the
engagement and signing the report.
Our standard hourly rates vary according to the degree of responsibility involved and the
experience level of the personnel assigned to your audit. Our invoices for these fees will be
rendered each month as work progresses and are payable on presentation. Unless additional I,
work is requested, or circumstances require additional work, we estimate the basic audit fees
will be as follows: I
2015 2016 2017
I
Financial and State Legal Compliance
Audits, and CAFR preparation and 36,500 37,500 38,500
processing
Other accounting assistance, ifrequested i i>
Additional Fire Relief Fee 950 1,050 1,150
Fees for these services, if requested, will be based on hours incurred at our I
standard hourly rates.
The above fee is based on the anticipated scope of services. An increase in the scope of
service will necessitate an addendum (change order) to this agreement. Examples of an
increase in the scope of service include additional audit procedures resulting from certain
accounting issues or events, new contractual agreements, new accounting and auditing
standards, legal requirements for new bond issues, new funds, major capital projects, new tax
increment districts, if there is an indication of misappropriation or misuse of public funds, or
difficulties encountered due to lack of accounting records, incomplete records, inaccurate
records or turnover in the City's staff.
GoveNnment Auditing StandaNds requires that we provide you with a copy of our most
recent external peer review report and any letter of comment, and any subsequent peer
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City of Chanhassen
Contract for Auditing Services
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review reports or letters of comment received during the period of contract. Our 2013 peer
review report accompanies this letter as Appendix A. We are pleased to report that we did
not receive a letter of comment.
We appreciate the opportunity to be of service to the City and believe this letter
accurately summarizes the significant terms of our engagement. If you have any questions,
please let us know. If you agree with the terms of our engagement as described in this letter,
please sign the enclosed copy and return it to us.
Sincerely,
REDPATH AND COMPANY, LTD.
David J. Mol, CPA
DJM:aer
Response
This letter correctly sets forth the understanding of the City of Chanhassen:
By:
Title: /C -"?ewe
Date: zlp'' r 15—
C
Title1,'16
Date:
Nonaudit Services
The employee(s) assigned to oversee the nonaudit services is as follows:
Finance Director
Assistant Finance Director
❑ Other employee (name and title)
2253010
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