1999-0803_MORELAND & ASSOCIATES_Personal Services Agreement Ext PERSONAL SERVICES AGREEMENT
EXTENSION TO AGREEMENT DATED AUGUST3. 1999
J
THIS AGREEMENT is made and entered into thi _ day o , 2004,
by and between the San Juan Capistrano Community Housing Corporation (hereinafter
referred to as the "Corporation") and Moreland & Associates, Inc. (hereinafter referred
to as "Consultant").
RECITALS:
WHEREAS, Corporation desires to retain the services of Consultant to perform
the Corporation's annual audit for the Fiscal Year ending June 30, 2004; and,
WHEREAS, Consultant is qualified by virtue of experience, training, education
and expertise to accomplish such services.
WHEREAS, Consultant has performed in an admirable manner over the past five
years.
NOW, THEREFORE, Corporation and Consultant mutually agree as follows:
Section 1. Scope of Work.
The scope of work to be performed by Consultant shall consist of those tasks as
set forth in the "Proposal of Audit Services, dated June 4, 1999, on file with the
Corporation Clerk and Administrative Service Director, incorporated herein by
reference.
Consultant warrants that all of its services shall be performed in a competent,
professional and satisfactory manner and in accordance with the prevalent standards of
its profession.
Section 2. Term.
This Agreement shall extend the Agreement, dated August 3, 1999, one (1) year,
commencing on July 1, 2004, and completing on June 30, 2005, unless terminated at
an earlier date pursuant to the termination provisions of Section 15 of this Agreement
Section 3. Compensation.
3.1 Amount.
1
PAAdmin Services\Department\Contracts\Audit\Moreland&Associates\EM.Agreement 06-15-04(CHC).doc
SD
Total compensation for the scope of services for this Project shall not
exceed twenty-eight thousand, one hundred and fifty dollars ($28,150.00), as set forth in
Exhibit 'A" attached and incorporated herein by reference.
3.2 Rate Schedule.
The services shall be billed to the Corporation at the hourly rate set forth
in Exhibit "A". Included within the compensation are all the Consultant's ordinary office
and overhead expenses incurred by it, its agents and employees, including meetings
with the Corporation representatives and incidental costs to perform the stipulated
services. Submittals shall be in accordance with Consultant's proposal.
3.3 Method of Payment.
Consultant shall submit monthly invoices based on total services, which
have been satisfactorily completed and specifying a percentage of projected completion
for approval by the Corporation. The Corporation will pay monthly progress payments
based on approved invoices in accordance with this Section.
For extra work not part of this Agreement, a written authorization from
Corporation is required prior to Consultant undertaking any extra work.
3.4 Records of Expenses.
Consultant shall keep complete and accurate records of all costs and
expenses incidental to services covered by this Agreement. These records will be
made available at reasonable times to Corporation.
Section 4. Independent Contractor.
It is agreed that Consultant shall act and be an independent contractor and not
an agent or employee of Corporation, and shall obtain no rights to any benefits which
accrue to Corporation's employees.
Section 5. Limitations Upon Subcontracting and Assianment.
The experience, knowledge, capability and reputation of Consultant, its principals
and employees were a substantial inducement for Corporation to enter into this
Agreement. Consultant shall not contract with any other entity to perform the services
required without written approval of the Corporation. This Agreement may not be
assigned, voluntarily or by operation of law, without the prior written approval of the
Corporation. If Consultant is permitted to subcontract any part of this Agreement by
Corporation, Consultant shall be responsible to Corporation for the acts and omissions
of its subcontractor as it is for persons directly employed. Nothing contained in this
Agreement shall create any contractual relationships between any subcontractor and
Corporation. All persons engaged in the work will be considered employees of
2
P:\Admin Services\Department\Contracts\Audi\Moreland&Associates\Ext.Agreement 06-15,04(CHC).doc
Consultant. Corporation will deal directly with and will make all payments to Consultant.
Section 6. Changes to Scope of Work.
In the event of a change in the Scope of Work provided for in the contract
documents as requested by the Corporation, the Parties hereto shall execute an
addendum to this Agreement setting forth with particularity all terms of the new
agreement, including but not limited to any additional Consultant's fees.
Section 7. Familiarity with Work and Construction Site.
By executing this Agreement, Consultant warrants that: (1) it has investigated
the work to be performed; (2) it has investigated the proposed construction site,
including the location of all utilities, and is aware of all conditions there; and (3) it
understands the facilities, difficulties and restrictions of the work under this Agreement.
Should Consultant discover any latent or unknown conditions materially differing from
those inherent in the work or as represented by Corporation, it shall immediately inform
Corporation of this and shall not proceed with further work under this Agreement until
written instructions are received from the Corporation.
Section 8. Time of Essence.
Time is of the essence in the performance of this Agreement.
Section 8. Compliance with Law.
Consultant shall comply with all applicable laws, ordinances, codes and
regulations of federal, state and local government.
Section 10. Conflicts of Interest.
Consultant covenants that it presently has no interest and shall not acquire any
interest, direct or indirect, which would conflict in any manner or degree with the
performance of the services contemplated by this Agreement. No person having such
interest shall be employed by or associated with Consultant.
Section 11. Copies of Work Product.
At the completion of the contract period, Consultant shall have delivered to
Corporation at least one (1) copy of any final reports and architectural drawings
containing Consultant's findings, conclusions, and recommendations with any support
documentation. All reports submitted to the Corporation shall be in reproducible format.
All services to be rendered hereunder shall be subject to the direction and
approval of the Corporation.
3
RAdmin Services\Department\Contracts\Audd\Moreland&AssociatesTA.Agreement 06-15-04(CHC).doc
Section 12. Ownership of Documents.
All reports, information, data and exhibits prepared or assembled by Consultant
in connection with the performance of its services pursuant to this Agreement are
confidential to the extent permitted by law, and Consultant agrees that they shall not be
made available to any individual or organization without prior written consent of the
Corporation. All such reports, information, data, and exhibits shall be the property of the
Corporation and shall be delivered to the Corporation upon demand without additional
costs or expense to the Corporation. The Corporation acknowledges such documents
are instruments of Consultant's professional services.
Section 13. Indemnity.
Consultant agrees to protect, defend and hold harmless Corporation, its elected
and appointed officials and employees from any and all claims, liabilities, expenses or
damages of any nature, including attorneys' fees, for injury or death of any person or
damage to property or interference with use of property and for errors and omissions
committed by Consultant arising out of or in connection with the work, operation or
activities of Consultant, its agents, employees and subcontractors in carrying out its
obligations under this Agreement.
Section 14. Insurance.
Insurance required herein shall be provided by Admitted Insurers in good
standing with the State of California and having a minimum Best's Guide Rating of A-
Class VII or better.
14.1 Comprehensive General Liability.
Throughout the term of this Agreement, Consultant shall maintain in full
force and effect Comprehensive General Liability coverage in the following minimum
amounts:
$500,000 property damage;
$500,000 injury to one person/any one occurrence/not limited to
contractual period;
$1,000,000 injury to more than one person/any one occurrence/not limited
to contractual period.
4
PAAdmin Services\Department\Contracts\Audit\Nloreland 8 Associates\Ext.Agreement 06-15-04(CHC).doc
14.2 Comprehensive Automobile Liability.
Throughout the term of this Agreement, Consultant shall maintain in full
force and effect Comprehensive Automobile Liability coverage, including owned, hired
and non-owned vehicles in the following minimum amounts:
$500,000 property damage;
$500,000 injury to one person/any one occurrence/not limited to
contractual period;
$1,000,000 injury to more than one person/any one occurrence/not limited
to contractual period
14.3 Worker's Compensation.
If Consultant intends to employ employees to perform services under this
Agreement, Consultant shall obtain and maintain, during the term of this Agreement,
Worker's Compensation Employer's Liability Insurance in the statutory amount as
required by state law.
14.4 Proof of Insurance Requirements/Endorsement.
Prior to beginning any work under this Agreement, Consultant shall submit
the insurance certificates, including the deductible or self-retention amount, and an
additional insured endorsement to the Consultant's general liability and umbrella liability
policies to the Corporation Clerk's office for certification that the insurance requirements
of this Agreement have been satisfied.
14.5 Errors and Omissions Coverage
Throughout the term of this Agreement, Consultant shall maintain Errors
and Omissions Coverage (professional liability coverage) in an amount of not less than
One Million Dollars ($1,000,000). Prior to beginning any work under this Agreement,
Consultant shall submit an insurance certificate to the Clerk of the Board's office for
certification that the insurance requirements of this Agreement have been satisfied.
14.6 Notice of CancellationfTermination of Insurance.
The above policy/policies shall not terminate, nor shall they be cancelled,
nor the coverages reduced, until after thirty (30) days' written notice is given to
Corporation, except that ten (10) days' notice shall be given if there is a cancellation due
to failure to pay a premium.
5
PAAdmin Services\Department\ContractaWudit\Mloreland&Associates\Ext.Agreement 06-15-04(CHC).doc
14.7 Terms of Compensation.
Consultant shall not receive any compensation until all insurance
provisions have been satisfied.
14.8 Notice to Proceed.
Consultant shall not proceed with any work under this Agreement until the
Corporation has issued a written "Notice to Proceed" verifying that Consultant has
complied with all insurance requirements of this Agreement.
Section 15. Termination.
Corporation and Consultant shall have the right to terminate this Agreement
without cause by giving thirty (30) days' advance written notice of termination to the
other party
In addition, this Agreement may be terminated for cause by providing ten (10)
days' notice to the other party of a material breach of contract. If the other party does
not cure the breach of contract, then the agreement may be terminated subsequent to
the ten (10) day cure period.
Section 16. Notice.
All notices shall be personally delivered or mailed to the below listed addresses,
or to such other addresses as may be designated by written notice. These addresses
shall be used for delivery of service of process:
To Corporation: San Juan Capistrano Community Housing Corporation
32400 Paseo Adelanto
San Juan Capistrano, CA 92675
Attn: Administrative Services Director
To Consultant: Ms. Kathryn Beseau
Moreland & Associates
1201 Dove Street, Suite 680
Newport Beach, CA 92660
Section 17. Attorneys' Fees.
If any action at law or in equity is necessary to enforce or interpret the terms of
this Agreement, the prevailing party shall be entitled to reasonable attorneys' fees, costs
and necessary disbursements in addition to any other relief to which he may be entitled.
6
PAAdmin Services\Department\Contracts\Audit\Moreland 8 Associates\Ext.Agreement 06-15-04(CHC).doc
1201 DOVE STREET,SUITE 680
NEWPORT BEACH,CALIFORNIA 92660
Moreland (949)221-0025
CERTIFIED PUBLIC ACCOUNTANTS 570 RANCHEROS DRIVE,SUITE 260
SAN MARCOS,CA 92069
(760)752-3390
June 1, 2004
Ms. Cynthia Russell
Administrative Services Director
City of San Juan Capistrano
32400 Paseo Adelanto
San Juan Capistrano, CA 92675
Dear Ms. Russell:
In accordance with your request, we are submitting this letter proposal to extend our existing
Agreement for Auditing Services with the City of San Juan Capistrano to cover the year ending
June 30, 2004. The scope of work as described in our agreement in Exhibit A will remain
unchanged with regards to audit services for the City of San Juan Capistrano, the Community
Redevelopment Agency and the Community Housing Corporation.Other services are performed
on an hourly basis.
If you choose to extend our contract for one year,the hourly rates used in computing our fees to
the City will be as follows:
Partner $135
Manager 110
Senior Accountant 75
Assistant Accountant 65
The maximum fees will for the June 30, 2004 auditing services to the City are as follows:
City of San Juan Capistrano $28,150
Community Redevelopment Agency 6,000
Community Housing Corporation 2,700
Total audit fees for Fiscal Year 2003-04 $ _
Exhibit ,All
Ms. Cynthia Russell
Administrative Services Director
City of San Juan Capistrano
June 1, 2004
Page 2
We appreciate the opportunity to continue as auditors for the City of San Juan Capistrano. We
would be pleased to discuss with you at your convenience the contents of this letter or any other
matter you may wish to discuss. Please acknowledge acceptance of our proposal by signing and
returning a copy of this letter for our files.
Very truly yours,
MORELAND & ASSOCIATES, INC. ACCEPTANCE BY THE CITY
OF SAN JUAN CAPISTRANO
��OC � /
Kathryn Beseau, Partner By: 0' < d. u
KB:ms Date: y
PERSONAL SERVICES AGREEMENT
EXTENSION TO AGREEMENT DATED AUGUST 3. 1999
THIS AGREEMENT is made and entered into this La day of dllk-C— , 2004,
by and between the City of San Juan Capistrano (hereinafter referred to as the "City")
and Moreland & Associates, Inc. (hereinafter referred to as "Consultant").
RECITALS:
WHEREAS, City desires to retain the services of Consultant to perform the City's
annual audit for the Fiscal Year ending June 30, 2004; and,
WHEREAS, Consultant is qualified by virtue of experience, training, education
and expertise to accomplish such services.
WHEREAS, Consultant has performed in an admirable manner over the past five
years.
NOW, THEREFORE, City and Consultant mutually agree as follows:
Section 1. Scone of Work.
The scope of work to be performed by Consultant shall consist of those tasks as
set forth in the "Proposal of Audit Services, dated June 4, 1999, on file with the City
Clerk and Administrative Service Director, incorporated herein by reference.
Consultant warrants that all of its services shall be performed in a competent,
professional and satisfactory manner and in accordance with the prevalent standards of
its profession.
Section 2. Term.
This Agreement shall extend the Agreement, dated August 3, 1999, one (1) year,
commencing on July 1, 2004, and completing on June 30, 2005, unless terminated at
an earlier date pursuant to the termination provisions of Section 15 of this Agreement
Section 3. Compensation.
3.1 Amount.
Total compensation for the scope of services for this Project shall not
exceed twenty-eight thousand, one hundred and fifty dollars ($28,150.00), as set forth in
1
P:Admin Services\Department\ContractsWudit\Moreland&Associates\Ext.Agreement 06-1 S44(Clty).doc
SD
Exhibit 'A" attached and incorporated herein by reference.
3.2 Rate Schedule.
The services shall be billed to the City at the hourly rate set forth in Exhibit
"A". Included within the compensation are all the Consultant's ordinary office and
overhead expenses incurred by it, its agents and employees, including meetings with
the City representatives and incidental costs to perform the stipulated services.
Submittals shall be in accordance with Consultant's proposal.
3.3 Method of Payment.
Consultant shall submit monthly invoices based on total services, which
have been satisfactorily completed and specifying a percentage of projected completion
for approval by the City. The City will pay monthly progress payments based on
approved invoices in accordance with this Section.
For extra work not part of this Agreement, a written authorization from City
is required prior to Consultant undertaking any extra work.
3.4 Records of Expenses.
Consultant shall keep complete and accurate records of all costs and
expenses incidental to services covered by this Agreement. These records will be
made available at reasonable times to City.
Section 4. Independent Contractor.
It is agreed that Consultant shall act and be an independent contractor and not
an agent or employee of City, and shall obtain no rights to any benefits which accrue to
City's employees.
Section S. Limitations Upon Subcontracting and Assignment.
The experience, knowledge, capability and reputation of Consultant, its principals
and employees were a substantial inducement for City to enter into this Agreement.
Consultant shall not contract with any other entity to perform the services required
without written approval of the City. This Agreement may not be assigned, voluntarily or
by operation of law, without the prior written approval of the City. If Consultant is
permitted to subcontract any part of this Agreement by City, Consultant shall be
responsible to City for the acts and omissions of its subcontractor as it is for persons
directly employed. Nothing contained in this Agreement shall create any contractual
relationships between any subcontractor and City. All persons engaged in the work will
be considered employees of Consultant. City will deal directly with and will make all
payments to Consultant.
2
P:\Admin Services\Department\ContraclaWuditWoreland&Associates\Ext.Agreement 06.15.04(City).doc
Section 6. Chances to Scope of Work.
In the event of a change in the Scope of Work provided for in the contract
documents as requested by the City, the Parties hereto shall execute an addendum to
this Agreement setting forth with particularity all terms of the new agreement, including
but not limited to any additional Consultant's fees.
Section 7. Familiarity with Work and Construction Site.
By executing this Agreement, Consultant warrants that: (1) it has investigated
the work to be performed; (2) it has investigated the proposed construction site,
including the location of all utilities, and is aware of all conditions there; and (3) it
understands the facilities, difficulties and restrictions of the work under this Agreement.
Should Consultant discover any latent or unknown conditions materially differing from
those inherent in the work or as represented by City, it shall immediately inform City of
this and shall not proceed with further work under this Agreement until written
instructions are received from the City.
Section 8. Time of Essence.
Time is of the essence in the performance of this Agreement.
Section 9. Compliance with Law.
Consultant shall comply with all applicable laws, ordinances, codes and
regulations of federal, state and local government.
Section 10. Conflicts of Interest.
Consultant covenants that it presently has no interest and shall not acquire any
interest, direct or indirect, which would conflict in any manner or degree with the
performance of the services contemplated by this Agreement. No person having such
interest shall be employed by or associated with Consultant.
Section 11. Copies of Work Product.
At the completion of the contract period, Consultant shall have delivered to City
at least one (1) copy of any final reports and architectural drawings containing
Consultant's findings, conclusions, and recommendations with any support
documentation. All reports submitted to the City shall be in reproducible format.
All services to be rendered hereunder shall be subject to the direction and
approval of the City.
3
RAdmin Services\Department\ContractaWudit\Mmiand&Associates\EA.Agreement 06-1504(City).doc
Section 12. Ownership of Documents.
All reports, information, data and exhibits prepared or assembled by Consultant
in connection with the performance of its services pursuant to this Agreement are
confidential to the extent permitted by law, and Consultant agrees that they shall not be
made available to any individual or organization without prior written consent of the City.
All such reports, information, data, and exhibits shall be the property of the City and
shall be delivered to the City upon demand without additional costs or expense to the
City. The City acknowledges such documents are instruments of Consultant's
professional services.
Section 13. Indemnity.
Consultant agrees to protect, defend and hold harmless City, its elected and
appointed officials and employees from any and all claims, liabilities, expenses or
damages of any nature, including attorneys' fees, for injury or death of any person or
damage to property or interference with use of property and for errors and omissions
committed by Consultant arising out of or in connection with the work, operation or
activities of Consultant, its agents, employees and subcontractors in carrying out its
obligations under this Agreement.
Section 14. Insurance.
Insurance required herein shall be provided by Admitted Insurers in good
standing with the State of California and having a minimum Best's Guide Rating of A-
Class VII or better.
14.1 Comprehensive General Liability.
Throughout the term of this Agreement, Consultant shall maintain in full
force and effect Comprehensive General Liability coverage in the following minimum
amounts:
$500,000 property damage;
$500,000 injury to one person/any one occurrence/not limited to
contractual period;
$1,000,000 injury to more than one person/any one occurrence/not limited
to contractual period.
4
PAdmin Services\Department\Contracts\Audft\Moreland&Associates\Ext.Agreement 06.15-04(City).doe
14.2 Comprehensive Automobile Liability.
Throughout the term of this Agreement, Consultant shall maintain in full
force and effect Comprehensive Automobile Liability coverage, including owned, hired
and non-owned vehicles in the following minimum amounts:
$500,000 property damage;
$500,000 injury to one person/any one occurrence/not limited to
contractual period;
$1,000,000 injury to more than one person/any one occurrence/not limited
to contractual period
14.3 Worker's Compensation.
If Consultant intends to employ employees to perform services under this
Agreement, Consultant shall obtain and maintain, during the term of this Agreement,
Worker's Compensation Employer's Liability Insurance in the statutory amount as
required by state law.
14.4 Proof of Insurance Requirements/Endorsement.
Prior to beginning any work under this Agreement, Consultant shall submit
the insurance certificates, including the deductible or self-retention amount, and an
additional insured endorsement to the Consultant's general liability and umbrella liability
policies to the City Clerk's office for certification that the insurance requirements of this
Agreement have been satisfied.
14.5 Errors and Omissions Coverage
Throughout the term of this Agreement, Consultant shall maintain Errors
and Omissions Coverage (professional liability coverage) in an amount of not less than
One Million Dollars ($1,000,000). Prior to beginning any work under this Agreement,
Consultant shall submit an insurance certificate to the Clerk of the Board's office for
certification that the insurance requirements of this Agreement have been satisfied.
14.6 Notice of Cancellation/Termination of Insurance.
The above policy/policies shall not terminate, nor shall they be cancelled,
nor the coverages reduced, until after thirty (30) days' written notice is given to City,
except that ten (10) days' notice shall be given if there is a cancellation due to failure to
pay a premium.
5
P:\Admin Servicm\Department\Contracts\Audk\Moreland&Asemlates\Ext.Agreement M1 SO4(City).doc
14.7 Terms of Compensation.
Consultant shall not receive any compensation until all insurance
provisions have been satisfied.
14.8 Notice to Proceed.
Consultant shall not proceed with any work under this Agreement until the
City has issued a written "Notice to Proceed" verifying that Consultant has complied
with all insurance requirements of this Agreement.
'Section 15. Termination.
City and Consultant shall have the right to terminate this Agreement without
cause by giving thirty (30) days' advance written notice of termination to the other party
In addition, this Agreement may be terminated for cause by providing ten (10)
days' notice to the other party of a material breach of contract. If the other party does
not cure the breach of contract, then the agreement may be terminated subsequent to
the ten (10) day cure period.
Section 16. Notice.
All notices shall be personally delivered or mailed to the below listed addresses,
or to such other addresses as may be designated by written notice. These addresses
shall be used for delivery of service of process:
To City: City of San Juan Capistrano
32400 Paseo Adelanto
San Juan Capistrano, CA 92675
Attn: Administrative Services Director
To Consultant: Ms. Kathryn Beseau
Moreland & Associates
1201 Dove Street, Suite 680
Newport Beach, CA 92660
Section 17. Attorneys' Fees.
If any action at law or in equity is necessary to enforce or interpret the terms of
this Agreement, the prevailing party shall be entitled to reasonable attorneys' fees, costs
and necessary disbursements in addition to any other relief to which he may be entitled.
6
PAAdmin Services\Department\Contracts\Audit\Moreland&Associates\Ext.Agreement 06-15-04(City).doc
Section 18. Dispute Resolution.
In the event of a dispute arising between the parties regarding performance or
interpretation of this Agreement, the dispute shall be resolved by binding arbitration
under the auspices of the Judicial Arbitration and Mediation Service ("JAMS').
Section 19. Entire Agreement.
This Agreement constitutes the entire understanding and agreement between the
parties and supersedes all previous negotiations between them pertaining to the subject
matter thereof.
IN WITNESS WHEREOF, the parties hereto have executed this Agreement.
Cl F SA JU APISTRANO
By:
Jo Soto, Mayor
CONSUL ANT
By: �tc*�
Morel nd &Associates, Inc.
ATTEST:
rg ret R. Monahan, City Clerk
APPROVW AS TO FORM:
Q4-9�
John K. Shaw, City Attorney
7
PAAdmin Services\DepartmentZontracts\Alldlt\Moreland 8 Associates\Ext.Agreement 06-15-04(City).doc
1201 DOVE STREET,SUITE 660
NEWPORT BEACH,CALIFORNIA 92660
Moreland (949)221-0025
CERTIFIED PUBLIC ACCOUNTANTS 570 RANCHEROS DRIVE,SUITE 260
SAN MARCOS,CA 92069
(760)7523390
June 1, 2004
Ms. Cynthia Russell
Administrative Services Director
City of San Juan Capistrano
32400 Paseo Adelanto
San Juan Capistrano, CA 92675
Dear Ms. Russell:
In accordance with your request, we are submitting this letter proposal to extend our existing
Agreement for Auditing Services with the City of San Juan Capistrano to cover the year ending
June 30, 2004. The scope of work as described in our agreement in Exhibit A will remain
unchanged with regards to audit services for the City of San Juan Capistrano, the Community
Redevelopment Agency and the Community Housing Corporation.Other services are performed
on an hourly basis.
If you choose to extend our contract for one year,the hourly rates used in computing our fees to
the City will be as follows:
Partner $135
Manager 110
Senior Accountant 75
Assistant Accountant 65
The maximum fees will for the June 30, 2004 auditing services to the City are as follows:
City of San Juan Capistrano $28,150
Community Redevelopment Agency 6,000
Community Housing Corporation 2,700
Total audit fees for Fiscal Year 2003-04 6 50
Exhibit "A"
Ms. Cynthia Russell
Administrative Services Director
City of San Juan Capistrano
June 1, 2004
Page 2
We appreciate the opportunity to continue as auditors for the City of San Juan Capistrano. We
would be pleased to discuss with you at your convenience the contents of this letter or any other
matter you may wish to discuss. Please acknowledge acceptance of our proposal by signing and
returning a copy of this letter for our files.
Very truly yours,
MORELAND &ASSOCIATES, INC. ACCEPTANCE BY THE CITY
OF SAN JUAN CAPISTRANO
Kathryn Beseau, Partner By:
KB:ms Date:
AGREEMENT FOR ANNUAL AUDIT SERVICES
THIS AGREEMENT is made and entered into this—3rd day of August 1999 by
and between the City of San Juan Capistrano hereinafter referred to as the ("City") and
Moreland & Associates hereinafter referred to as ("Consultant").
RECITALS:
WHEREAS, City desires to retain the services of Consultant regarding the City's
proposal to Conduct Annual Financial Audit Services; and
WHEREAS, Consultant is qualified by virtue of experience, training, education and
expertise to accomplish such services.
NOW, THEREFORE, City and Consultant mutually agree as follows:
Section 1. Scone of Work
The scope of work to be performed by Consultant shall consist of those tasks as set
forth in Exhibit "A," (Proposal of Audit Services - June 4, 1999), attached and incorporated
herein by reference.
Consultant warrants that all of its services shall be performed in a competent,
professional and satisfactory manner and in accordance with the prevalent standards of its
profession.
Section 2. Term.
This Agreement shall commence on the effective date of this Agreement and services
required hereunder shall be completed by no later than June 30. 2004 .
Section 3. Compensation.
3.1 Amount.
Total compensation for the scope of services for this Project shall not exceed
One Hundred Twenty Two Thousand Seven Hundred Dollars ($127.900), as set forth in
Exhibit "B," attached and incorporated herein by reference.
3.2 Rate Schedule.
The services shall be billed to the City at the hourly rate set forth in Exhibit
"C," (Total All Inclusive Maximum Price - June 4, 1999), attached and incorporated herein
cAwpwinWwpdocs\fonn pmonal.agr -1- 01/21/99
SD
by reference. Included within the compensation are all the Consultant's ordinary office and
overhead expenses incurred by it, its agents and employees, including meetings with the City
representatives and incidental costs to perform the stipulated services. Submittals shall be
in accordance with Consultant's proposal.
3.3 Method of Payment.
Consultant shall submit monthly invoices based on total services which have
been satisfactorily completed and specifying a percentage of projected completion for
approval by the City. The City will pay monthly progress payments based on approved
invoices in accordance with this Section.
For extra work not part of this Agreement, a written authorization from City
is required prior to Consultant undertaking any extra work.
3.4 Records of Expenses.
Consultant shall keep complete and accurate records of all costs and expenses
incidental to services covered by this Agreement. These records will be made available at
reasonable times to City.
Section 4. Independent Contractor.
It is agreed that Consultant shall act and be an independent contractor and not an
agent or employee of City, and shall obtain no rights to any benefits which accrue to City's
employees.
Section 5. Limitations Upon Subcontracting and Assignment.
The experience, knowledge, capability and reputation of Consultant, its principals and
employees were a substantial inducement for City to enter into this Agreement. Consultant
shall not contract with any other entity to perform the services required without written
approval of the City. This Agreement may not be assigned, voluntarily or by operation of
law, without the prior written approval of the City. If Consultant is permitted to subcontract
any part of this Agreement by City, Consultant shall be responsible to City for the acts and
omissions of its subcontractor as it is for persons directly employed. Nothing contained in
this Agreement shall create any contractual relationships between any subcontractor and
City. All persons engaged in the work will be considered employees of Consultant. City
will deal directly with and will make all payments to Consultant.
c:\wpwin60\wpdm\fon \pmona1.agr -2- 01/21/99
Section 6. Changes to Scope of Work.
In the event of a change in the Scope of Work provided for in the contract documents
as requested by the City, the Parties hereto shall execute an addendum to this Agreement
setting forth with particularity all terms of the new agreement, including but not limited to
any additional Consultant's fees.
Section 7 Familiarity with Work and Construction Site.
By executing this Agreement, Consultant warrants that: (1) it has investigated the
work to be performed; (2) it has investigated the proposed construction site, including the
location of all utilities, and is aware of all conditions there; and (3) it understands the
facilities, difficulties and restrictions of the work under this Agreement. Should Consultant
discover any latent or unknown conditions materially differing from those inherent in the
work or as represented by City, it shall immediately inform City of this and shall not proceed
with further work under this Agreement until written instructions are received from the City.
Section 8. Time of Essence.
Time is of the essence in the performance of this Agreement.
Section 9. Compliance with Law.
Consultant shall comply with all applicable laws, ordinances, codes and regulations
of federal, state and local government.
Section 10. Conflicts of Interest.
Consultant covenants that it presently has no interest and shall not acquire any
interest, direct or indirect, which would conflict in any manner or degree with the
performance of the services contemplated by this Agreement. No person having such interest
shall be employed by or associated with Consultant.
Section 11. Copies of Work Product.
At the completion of the contract period, Consultant shall have delivered to City at
least one (1) copy of any final reports and architectural drawings containing Consultant's
findings, conclusions, and recommendations with any support documentation. All reports
submitted to the City shall be in reproducible format.
eAwpwin60\wpdocsWbo \pemna1.ag -3- 01/21/99
All services to be rendered hereunder shall be subject to the direction and approval
of the City.
Section 12. Ownership of Documents.
All reports, information, data and exhibits prepared or assembled by Consultant in
connection with the performance of its services pursuant to this Agreement are confidential
to the extent permitted by law, and Consultant agrees that they shall not be made available
to any individual or organization without prior written consent of the City. All such reports,
information, data, and exhibits shall be the property of the City and shall be delivered to the
City upon demand without additional costs or expense to the City. The City acknowledges
such documents are instruments of Consultant's professional services. All audit working
papers shall be the property of the Consultant.
Section 13. Indemnity.
Consultant agrees to protect, defend and hold harmless City, its elected and appointed
officials and employees from any and all claims, liabilities, expenses or damages of any
nature, including attorneys' fees, for injury or death of any person or damage to property or
interference with use of property and for errors and omissions committed by Consultant
arising out of or in connection with the work, operation or activities of Consultant, its agents,
employees and subcontractors in carrying out its obligations under this Agreement.
Section 14. Insurance.
Insurance required herein shall be provided by Admitted Insurers in good standing
with the State of California.
14.1 Comprehensive General Liability.
Throughout the term of this Agreement, Consultant shall maintain in full force
and effect Comprehensive General Liability coverage in the following minimum amounts:
$500,000 property damage;
$500,000 injury to one person/any one occurrence/not limited to contractual
period;
$1,000,000 injury to more than one person/any one occurrence/not limited
to contractual period.
c:\wpwinWwpdoc\fbm \pmonal.agr -4- 01/21/99
14.2 Comprehensive Automobile Liability.
Throughout the term of this Agreement, Consultant shall maintain in full
force and effect Comprehensive Automobile Liability coverage, including owned, hired
and non-owned vehicles in the following minimum amounts:
$500,000 property damage;
$500,000 injury to one person/any one occurrence/not limited to contractual
period;
$1,000,000 injury to more than one person/any one occurrence/not limited
to contractual period
14.3 Worker's Compensation.
If Consultant intends to employ employees to perform services under this
Agreement, Consultant shall obtain and maintain, during the term of this Agreement,
Worker's Compensation Employer's Liability Insurance in the statutory amount as required
by state law.
14.4 Errors and Omissions Coverage/Endorsement.
Throughout the term of this Agreement, Consultant shall maintain Errors and
Omissions Coverage (professional liability coverage) in an amount of not less than One
Million Dollars ($1,000,000). Proof of the insurance shall be in the form of an endorsement.
If the policy of insurance is written on a "claims made" basis, said policy shall
be continued in full force and effect at all times during the term of this Agreement and for
a period of five (5) years from the date of completion of Consultant's Scope of Work.
14.5 Notice of Cancellation/Termination of Insurance.
The above policy/policies shall not terminate, nor shall they be cancelled, nor
the coverages reduced, until after thirty(30) days' written notice is given to City, except that
ten(10) days'notice shall be given if there is a cancellation due to failure to pay a premium.
c:\wpwm60\wpdm\fot \penonal.aB -5- 01/21/99
14.6 Proof of Insurance Requirements.
Consultant shall submit the endorsement and insurance certificate, including
the deductible or self-retention amount, to the City's General Counsel for certification that
the insurance requirements of this Agreement have been satisfied prior to beginning any
work under this Agreement.
14.7 Terms of Compensation.
Consultant shall not receive any compensation until all insurance provisions
have been satisfied.
Section 15. Termination.
City and Consultant shall have the right to terminate this Agreement without cause
by giving thinly (3 0) days' advance written notice of termination to the other party
In addition, this Agreement may be terminated for cause by providing ten (10) days'
notice to the other party of a material breach of contract. If the other party does not cure the
breach of contract, then the agreement may be terminated subsequent to the ten (10) day cure
period.
Section 16. Notice,
All notices shall be personally delivered or mailed to the below listed addresses, or
to such other addresses as may be designated by written notice. These addresses shall be
used for delivery of service of process:
To City: City of San Juan Capistrano
32400 Paseo Adelanto
San Juan Capistrano, CA 92675
Attn: Director of Administrative Services
To Consultant: Moreland & Associates
1201 Dove Street, Suite 680
Newport Beach, California 92660
Attention: Michael Moreland
cAwpwin60\wpdocsNfon \pe na1.agr -6- 01/21/99
Section 17, Attorneys' Fees.
If any action at law or in equity is necessary to enforce or interpret the terms of this
Agreement, the prevailing party shall be entitled to reasonable attorneys' fees, costs and
necessary disbursements in addition to any other relief to which he may be entitled.
Section 18. Dispute Resolution.
In the event of a dispute arising between the parties regarding performance or
interpretation of this Agreement, the dispute shall be resolved by binding arbitration under
the auspices of the Judicial Arbitration and Mediation Service ("JAMS").
Section 19, Entire Agreement.
This Agreement constitutes the entire understanding and agreement between the
parties and supersedes all previous negotiations between them pertaining to the subject
matter thereof.
c:\wpwin60\wpdocs\fo m\pmonal.agc -7- 01/21/99
IN WITNESS WHEREOF, the parties hereto have executed this Agreement.
CITY OF SAN JUA CAPISTRANO
By:
J n Greiner, Mayor
CONS LTANT
Michael Moreland
AE
Cheryl Jo n, ity Clerk
APPROVED AS TO FORM:
John If. SYaw, City Attorney
c:\wpwin60\wpdocs\fortn pmonal.agr -8- 01/21/99
CITY CLERK'S DEPARTMENT-ACTION REMINDER
TO: Cynthia Russell, Administrative Services Director
FROM: Mitzi Ortiz, Deputy City Clerk DATE: June 1, 2005
SITUATION:
At their meeting on August 3, 1998 the City Council and Community Redevelopment
Agency of the City of San Juan Capistrano approved an agreement with Moreland &
Associates, Inc. to provide annual auditing services.
ACTION REQUESTED:
Said Agreement is for 5 years to be completed by June 30, 2004.
On June 15, 2004, agreement extended to June 30, 2005.
Please notify this office on the status of the agreement.
ACTION TO BE TAKEN:
DATE WHEN NEXT ACTION (S) SHOULD BE TAKEN:
SIGNATURE OF OFFICIAL TAKING ACTION: �• l 0 ��/ l
DATE SIGNED: (e -A -/)
'**FOR CITY CLERK'S DEPARTMENT USE ONLY"'
Tickler Date: 06/01/04 06/01/05
Deadline Date: 06/30/04 06/30/05
(600.30/moreland 2)
Vb
�J
CITY CLERK'S DEPARTMENT-ACTION REMINDER
TO: Cynthia Russell, Administrative Services Director
FROM: Mitzi Ortiz, Deputy City Clerk DATE: June 1, 2005
SITUATION:
At their meeting on August 3, 1998 the City Council and Community Redevelopment
Agency of the City of San Juan Capistrano approved an agreement with Moreland &
Associates, Inc. to provide annual auditing services.
ACTION REQUESTED:
Said Agreement is for 5 years to be completed by June 30, 2004.
On June 15, 2004, agreement extended to June 30, 2005.
Please notify this office on the status of the agreement.
ACTION TO BE TAKEN:
G� rlplam, (� e�� �✓
DATE WHEN NEXT ACTION (S) SHOULD BE TAKEN:
1�)D llulxf G?.C,f MA3
SIGNATURE OF OFFICIAL TAKING ACTION: �• % '�a?�/1�L��l
DATE SIGNED: (4 A /)��
"`FOR CITY CLERK'S DEPARTMENT USE ONLY"'
Tickler Date: 06/01/04 06/01/05
Deadline Date: 06/30/04 06/30/05
(600.30/moreland 2)
lT � l�
L3 0c)
32400 PASEO ADEL-ANTO MEMBERS OF THE CITY COUNCIL
SAN JUAN CAPISTRANO,CA 92675 /// SAM ALLEVATO
(849)493-1171 MOAPOPPi[U DIANE L.BATHGATE
(949)493-1053 FAx
I P rg 1776n 1961 of SOTO MATT T
mww.san uanca istrano.n
• • DAVID M.SWERDLIN
June 22, 2004 - — -
Ms. Kathryn Beseau
Moreland & Associates
1201 Dove Street, Ste 680
Newport Beach, CA 92660
Dear Ms. Beseau:
Enclosed is an approved, executed agreement related services to perform the The San
Juan Capistrano Community Housing Corporation's annual audit for Fiscal Year ending
June 30, 2004.
Thank you for maintaining your insurance documentation current with our office. Please
keep in mind it must remain current, or all work under this agreement must stop and all
payments for services rendered will be withheld, until these documents are brought
current.
You may proceed with work under this agreement in coordination with the Project
Manager, Cynthia L. Russell, Administrative Services Director (949) 443-6301.
Yours truly,
M g Mon an, CMC
ity Clerk
enc d: Agreement
cc: Cynthia L. Russell, Administrative Services Director
San Juan Capistrano: Preserving the Past to Enhance the Future
32400 PASEO ADELANTO
MEMBERS OF THE CITY COUNCIL
SAN JUAN CAPISTRANO,CA 92675 i
VATO
(949)493-1171 //��+ �- SAM AL L.
RATH
(949)493.1053 FAX tSTA IRtOAVRRAIER WYATTDIANE .HART[RTAAAIRN[A 1961 WYATA HART
www.sanjuancapistrano.org 1776 JOE SOTO
• • DAVID M.SWERDLIN
June 16, 2004
NOTIFICATION OF ACTION BY THE
CITY COUNCIL OF SAN JUAN CAPISTRANO
On June 15, 2004 the City Council of San Juan Capistrano met regarding:
"Consideration of Extension of Agreement for Annual Audit Services with
Moreland & Associates for Fiscal Year Ending June 30, 2004" Item No. D7.
The following action was taken at the meeting: One-year extension to the agreement
for annual audit services, with Moreland & Associates for the fiscal year ending
June 30, 2004, in the amount of$28,150.00, approved.
If you have any questions regarding this action, please contact Cindy Russell,
Administrative Services Director at 443-6301 for more detailed information.
Thank you,
�t r�fz
Mitzi O '
Deputy City Clerk
Cc: Kathryn Beseau, Moreland & Associates*; Cindy Russell, Administrative Services
Director
San Juan Capistrano: Preserving the Past to Enhance the Future
Jww►
32400 PASEO ADELANTO v 7 - MEMBERS OF THE CITY COUNCIL
SAN JUAN CAPISTRANO,CA 92675 �� ILL.t' SAM ALLEVATO
(949)493-1171 mmAVARAiFO DIANE L.BATHGATE
(949)493-1053 FAX
FSIABIISXFA 1961 WyATT HART
im w.sanjuancapistrano.org 1776 JOE SUTO
• • DAVID M.SWERDLIN
NOTIFICATION OF MEF POTENTIAL INTEREST
OF THE SAN JUAN CAPISTRANO CITY COUNCIL
The City Council of San Juan Capistrano will meet at 7:00 p.m. on June 15, 2004, in the
City Council Chamber in City Hall, to consider: "Consideration of Extension of
Agreement for Annual Audit Services with Moreland & Associates for Fiscal Year
Ending June 30, 2004" — Item No. D7
If you have specific thoughts or concerns regarding this item, you are encouraged to
participate in this decision making process. You can communicate with the City Council
through correspondence addressed to the Board and/or by attending the meeting and
speaking to the Council during the public meeting.
Correspondence related to this item must be received at City Hall by 5:00 p.m. on
Monday, June 14, 2004 to allow time for the Council to consider its content.
If you would like to speak at the meeting, please complete a blue 'Request to Speak"
form found inside the entrance to the Council Chamber. This form is turned in at the
staff table, just in front of the Council dais. You will be called to speak by the Mayor
when the item is considered.
You have received this notice at the request of the City staff member Cindy Russell,
Administrative Services Director. You may contact that staff member at (949) 443-6301
with any questions.
The Agenda, including agenda reports, is available to you on our web site:
www.sanivancapistrano.oro. If you would like to subscribe to receive a notice when
agendas are posted to the web site, please make that request by sending an e-mail to:
council-agendasesanivancapistrano.ora.
Thank you for your interest,
Meg Monahan, CMC
City Clerk
cc: Kathryn Beseau, Moreland & Associates'; Cindy Russell, Administrative Services
Director
Received staff report
San Juan Capistrano: Preserving the Past to Enhance the Future
6/15/2004
D7
AGENDA REPORT
TO: Dave Adams, City Manager
FROM: Cindy Russell, Administrative Services Director
SUBJECT: Consideration of Extension of Agreement for Annual Audit Services with
Moreland & Associates for Fiscal Year Ending June 30, 2004
RECOMMENDATION:
By motion, approve the one-year extension to the Agreement for Annual Audit Services
with Moreland & Associates for the fiscal year ending June 30, 2004.
SITUATION:
Moreland&Associates has provided audit services to the City, Community Redevelopment
Agency, and former Capistrano Valley Water District(CVWD)for the past five years. The
City has been very pleased with their performance during the term of their contract.
During the past year, the Administrative Services department has been understaffed due to
employee disabilities, position vacancies and the temporary assignment of the Director as
the Interim Assistant City Manager. Additionally, the City recently implemented GASB 34
which required a complete rework of the City's financial statements and capitalization of
infrastructure not previously on the City's books. As part of the GASB 34 process, the City
is also required to value certain infrastructure as far back as 1980. Although this process
is nearing completion, the remainder of the prior years' infrastructure valuation is
anticipated to be included in the financial statements for the fiscal year ending June 30,
2004. Moreland&Associates has provided all the accounting services for the City s GASB
34 implementation process and staff recommends that they continue through to the
completion of the prior years' infrastructure analysis. For the above reasons, staff is
requesting the City Council consider a one-year agreement for annual audit services with
the current firm of Moreland & Associates.
It has been the City's practice in the past to issue a request for proposal every five years
for audit services. This is based on the theory that periodic changes in auditing firms
assure afresh look at City policies and procedures. Preparation of a Request for proposal
(RFP) is anticipated to be completed no later than February 28, 2005 for the next five-year
period (Fiscal Years Ending, 2005-2009). The advantage of continuing with Moreland &
Associates is that they are familiar with City financial records and procedures, and require
less staff time to assist them in gathering data, etc. Additionally, the implementation of the
final phase of the GASB 34 requirements would be less of an impact on staff. Staff would
AGENDA REPORT June 15, 2004
Page 2
be able to focus their attention on the continued training of new staff, GASB 34 and the
RFP process for future audit services. Staff recommends the City Council approve the
one-year agreement with Moreland & Associates for audit services for the fiscal year
ending June 30, 2004.
FINANCIAL CONSIDERATIONS:
The cost of providing audit services for the fiscal year ending June 30, 2003 was$31,400.
Moreland & Associates has provided a proposal of $28,150 for the fiscal year ending
June 30, 2004, a decrease of$3,250 for the City. The decrease is due to the dissolution
of the Capistrano Valley Water District in FY 2002/03, combined with a 4% annual
increase consistent with the original contract. Additionally, GASB 34 has come into play
since the original contract. This requires additional work by the auditor in the preparation
of the financial statements that was not provided for in the original contract. The cost for
these services has been provided for in the FY 2004/05 budget.
NOTIFICATION:
Kathryn Beseau, Moreland & Associates"
ALTERNATE ACTIONS:
1. By motion, approve the one-year extension to the Agreement for Annual Audit Services
with Moreland&Associates for audit services for the fiscal year ending June 30,2004.
2. Direct staff to issue a RFP and solicit proposals for a new five-year audit contract
covering the period beginning July 1, 2004 and ending June 30, 2009.
3. Request additional information from staff.
AGENDA REPORT June 15, 2004
Page 3
RECOMMENDATION:
By motion, approve the one-year extension to the Agreement for Annual Audit Services
with Moreland &Associates for the fiscal year ending June 30, 2004.
Respectfully Submitted,
Cindy Russ
Administrative Services Director
Attachments:
1. Personal Services Agreement - Extension to Agreement dated August 3, 1999
PERSONAL SERVICES AGREEMENT
EXTENSION TO AGREEMENT DATED AUGUST 3. 1999
THIS AGREEMENT is made and entered into this_ day of 2004,
by and between the City of San Juan Capistrano (hereinafter referred to as the "City")
and Moreland &Associates, Inc. (hereinafter referred to as "Consultant').
RECITALS:
WHEREAS, City desires to retain the services of Consultant to perform the City's
annual audit for the Fiscal Year ending June 30, 2004; and,
WHEREAS, Consultant is qualified by virtue of experience, training, education
and expertise to accomplish such services.
WHEREAS, Consultant has performed in an admirable manner over the past five
years.
NOW, THEREFORE, City and Consultant mutually agree as follows:
Section 1. Scope of Work.
The scope of work to be performed by Consultant shall consist of those tasks as
set forth in the "Proposal of Audit Services, dated June 4, 1999, on file with the City
Clerk and Administrative Service Director, incorporated herein by reference.
Consultant warrants that all of its services shall be performed in a competent,
professional and satisfactory manner and in accordance with the prevalent standards of
its profession.
Section 2. Term.
This Agreement shall extend the Agreement, dated August 3, 1999, one (1) year,
commencing on July 1, 2004, and completing on June 30, 2005, unless terminated at
an earlier date pursuant to the termination provisions of Section 15 of this Agreement
Section 3. Compensation.
3.1 Amount.
Total compensation for the scope of services for this Project shall not
exceed twenty-eight thousand, one hundred and fifty dollars ($28,150.00), as set forth in
1 ATTACHMENT1
PAAdmin Services\Oepartment\Contracts\Audk\Moreland&Associates\EM.Agreement 05-15-04(City).doc
Exhibit 'A" attached and incorporated herein by reference.
3.2 Rate Schedule.
The services shall be billed to the City at the hourly rate set forth in Exhibit
"A". Included within the compensation are all the Consultant's ordinary office and
overhead expenses incurred by it, its agents and employees, including meetings with
the City representatives and incidental costs to perform the stipulated services.
Submittals shall be in accordance with Consultant's proposal.
3.3 Method of Payment.
Consultant shall submit monthly invoices based on total services, which
have been satisfactorily completed and specifying a percentage of projected completion
for approval by the City. The City will pay monthly progress payments based on
approved invoices in accordance with this Section.
For extra work not part of this Agreement, a written authorization from City
is required prior to Consultant undertaking any extra work.
3.4 Records of Expenses.
Consultant shall keep complete and accurate records of all costs and
expenses incidental to services covered by this Agreement. These records will be
made available at reasonable times to City.
Section 4. Independent Contractor.
It is agreed that Consultant shall act and be an independent contractor and not
an agent or employee of City, and shall obtain no rights to any benefits which accrue to
City's employees.
Section 5. Limitations Upon Subcontracting and Assignment.
The experience, knowledge, capability and reputation of Consultant, its principals
and employees were a substantial inducement for City to enter into this Agreement.
Consultant shall not contract with any other entity to perform the services required
without written approval of the City. This Agreement may not be assigned, voluntarily or
by operation of law, without the prior written approval of the City. If Consultant is
permitted to subcontract any part of this Agreement by City, Consultant shall be
responsible to City for the acts and omissions of its subcontractor as it is for persons
directly employed. Nothing contained in this Agreement shall create any contractual
relationships between any subcontractor and City. All persons engaged in the work will
be considered employees of Consultant. City will deal directly with and will make all
payments to Consultant.
2
PAdmin Services\Department\CordfactsAudit\Moreland E AssociatesTxt.Agreement 06-15-04(CRy).doc
Section 6. Changes to Scope of Work.
In the event of a change in the Scope of Work provided for in the contract
documents as requested by the City, the Parties hereto shall execute an addendum to
this Agreement setting forth with particularity all terms of the new agreement, including
but not limited to any additional Consultant's fees.
Section 7. Familiarity with Work and Construction Site.
By executing this Agreement, Consultant warrants that: (1) it has investigated
the work to be performed; (2) it has investigated the proposed construction site,
including the location of all utilities, and is aware of all conditions there; and (3) it
understands the facilities, difficulties and restrictions of the work under this Agreement.
Should Consultant discover any latent or unknown conditions materially differing from
those inherent in the work or as represented by City, it shall immediately inform City of
this and shall not proceed with further work under this Agreement until written
instructions are received from the City.
Section 8. Time of Essence.
Time is of the essence in the performance of this Agreement.
Section 9. Compliance with Law.
Consultant shall comply with all applicable laws, ordinances, codes and
regulations of federal, state and local government.
Section 10. Conflicts of Interest.
Consultant covenants that it presently has no interest and shall not acquire any
interest, direct or indirect, which would conflict in any manner or degree with the
performance of the services contemplated by this Agreement. No person having such
interest shall be employed by or associated with Consultant.
Section 11. Copies of Work Product.
At the completion of the contract period, Consultant shall have delivered to City
at least one (1) copy of any final reports and architectural drawings containing
Consultant's findings, conclusions, and recommendations with any support
documentation. All reports submitted to the City shall be in reproducible format.
All services to be rendered hereunder shall be subject to the direction and
approval of the City.
3
P:%dmin Services\Department\Contracts%udit\Moreland&Associates\EM.Agreement 06-15-04(CRy).doc
Section 12. Ownership of Documents.
All reports, information, data and exhibits prepared or assembled by Consultant
in connection with the performance of its services pursuant to this Agreement are
confidential to the extent permitted by law, and Consultant agrees that they shall not be
made available to any individual or organization without prior written consent of the City.
All such reports, information, data, and exhibits shall be the property of the City and
shall be delivered to the City upon demand without additional costs or expense to the
City. The City acknowledges such documents are instruments of Consultant's
professional services.
Section 13. Indemnity.
Consultant agrees to protect, defend and hold harmless City, its elected and
appointed officials and employees from any and all claims, liabilities, expenses or
damages of any nature, including attorneys' fees, for injury or death of any person or
damage to property or interference with use of property and for errors and omissions
committed by Consultant arising out of or in connection with the work, operation or
activities of Consultant, its agents, employees and subcontractors in carrying out its
obligations under this Agreement.
Section 14. Insurance.
Insurance required herein shall be provided by Admitted Insurers in good
standing with the State of California and having a minimum Best's Guide Rating of A-
Class VII or better.
14.1 Comprehensive General Liability.
Throughout the term of this Agreement, Consultant shall maintain in full
force and effect Comprehensive General Liability coverage in the following minimum
amounts:
$500,000 property damage;
$500,000 injury to one person/any one occurrence/not limited to
contractual period;
$1,000,000 injury to more than one person/any one occurrence/not limited
to contractual period.
4
PAAdmin Services\Department\ContractsWudf\Moreland 8 Associates\Ext.Agreement 06-15-04(City).doc
14.2 Comprehensive Automobile Liability.
Throughout the term of this Agreement, Consultant shall maintain in full
force and effect Comprehensive Automobile Liability coverage, including owned, hired
and non-owned vehicles in the following minimum amounts:
$500,000 property damage;
$500,000 injury to one person/any one occurrence/not limited to
contractual period;
$1,000,000 injury to more than one person/any one occurrence/not limited
to contractual period
14.3 Workers Compensation.
If Consultant intends to employ employees to perform services under this
Agreement, Consultant shall obtain and maintain, during the term of this Agreement,
Worker's Compensation Employer's Liability Insurance in the statutory amount as
required by state law.
14.4 Proof of Insurance Requirements/Endorsement.
Prior to beginning any work under this Agreement, Consultant shall submit
the insurance certificates, including the deductible or self-retention amount, and an
additional insured endorsement to the Consultant's general liability and umbrella liability
policies to the City Clerk's office for certification that the insurance requirements of this
Agreement have been satisfied.
14.5 Errors and Omissions Coverage
Throughout the term of this Agreement, Consultant shall maintain Errors
and Omissions Coverage (professional liability coverage) in an amount of not less than
One Million Dollars ($1,000,000). Prior to beginning any work under this Agreement,
Consultant shall submit an insurance certificate to the Clerk of the Board's office for
certification that the insurance requirements of this Agreement have been satisfied.
14.6 Notice of Cancel lationrrermination of Insurance.
The above policy/policies shall not terminate, nor shall they be cancelled,
nor the coverages reduced, until after thirty (30) days' written notice is given to City,
except that ten (10) days' notice shall be given if there is a cancellation due to failure to
pay a premium.
5
PAAdmin Services\DepartmentlContracts\Aud t\Moreland&Associates\Ext.Agreement 06-15-04(City).doc
14.7 Terns of Compensation.
Consultant shall not receive any compensation until all insurance
provisions have been satisfied.
14.8 Notice to Proceed.
Consultant shall not proceed with any work under this Agreement until the
City has issued a written "Notice to Proceed" verifying that Consultant has complied
with all insurance requirements of this Agreement.
Section 15. Termination.
City and Consultant shall have the right to terminate this Agreement without
cause by giving thirty (30) days' advance written notice of termination to the other party
In addition, this Agreement may be terminated for cause by providing ten (10)
days' notice to the other party of a material breach of contract. If the other party does
not cure the breach of contract, then the agreement may be terminated subsequent to
the ten (10) day cure period.
Section 16. Notice.
All notices shall be personally delivered or mailed to the below listed addresses,
or to such other addresses as may be designated by written notice. These addresses
shall be used for delivery of service of process:
To City: City of San Juan Capistrano
32400 Paseo Adelanto
San Juan Capistrano, CA 92675
Attn: Administrative Services Director
To Consultant: Ms. Kathryn Beseau
Moreland & Associates
1201 Dove Street, Suite 680
Newport Beach, CA 92660
Section 17. Attomevs' Fees.
If any action at law or in equity is necessary to enforce or interpret the terms of
this Agreement, the prevailing party shall be entitled to reasonable attorneys' fees, costs
and necessary disbursements in addition to any other relief to which he may be entitled.
6
PAAdmin Services\Department\ContractsWuditWoreland&Associates\EM.Agreement 06-15.04(City).doc
Section 18. Dispute Resolution.
In the event of a dispute arising between the parties regarding performance or
interpretation of this Agreement, the dispute shall be resolved by binding arbitration
under the auspices of the Judicial Arbitration and Mediation Service ("JAMS').
Section 19. Entire Aareement.
This Agreement constitutes the entire understanding and agreement between the
parties and supersedes all previous negotiations between them pertaining to the subject
matter thereof.
IN WITNESS WHEREOF, the parties hereto have executed this Agreement.
CITY OF SAN JUAN CAPISTRANO
By:
Joe Soto, Mayor
CONSULTANT
By: C
Yorela6d & Associates, Inc.
ATTEST:
Margaret R. Monahan, City Clerk
APPROVED AS TO FORM:
4&&-
5ohj- Shaw, City Attorney
7
PAAdmin Services\Department\Contracts\Aud#\Moreland&Associates\Ext.Agreement 06-15-04(City).doc
1201 DOVE STREET,SUITE 680
�-J ��/�//� � � __..�� �� � /j NEWPORT BEACH,CALIFORNIA 92660
Moreland C7 J00044GIGII(� tl1�C/ (sae)221-0025
CERTIFIED PUBLIC ACCOUNTANTS 570 RANCHEROS DRIVE,SUITE 260
SAN MARCOS,CA 92069
(760)752-3390
June 1,2004
Ms. Cynthia Russell
Administrative Services Director
City of San Juan Capistrano
32400 Paseo Adelanto
San Juan Capistrano, CA 92675
Dear Ms. Russell:
In accordance with your request, we are submitting this letter proposal to extend our existing
Agreement for Auditing Services with the City of San Juan Capistrano to cover the year ending
June 30, 2004. The scope of work as described in our agreement in Exhibit A will remain
unchanged with regards to audit services for the City of San Juan Capistrano, the Community
Redevelopment Agency and the Community Housing Corporation.Other services are performed
on an hourly basis.
If you choose to extend our contract for one year,the hourly rates used in computing our fees to
the City will be as follows:
Partner $135
Manager 110
Senior Accountant 75
Assistant Accountant 65
The maximum fees will for the June 30, 2004 auditing services to the City are as follows:
City of San Juan Capistrano $28,150
Community Redevelopment Agency 6,000
Community Housing Corporation 2,700
Total audit fees for Fiscal Year 2003-04 $36,850
Exhibit ,A,,
Ms. Cynthia Russell
Administrative Services Director
City of San Juan Capistrano
June 1, 2004
Page 2
We appreciate the opportunity to continue as auditors for the City of San Juan Capistrano. We
would be pleased to discuss with you at your convenience the contents of this letter or any other
matter you may wish to discuss. Please acknowledge acceptance of our proposal by signing and
returning a copy of this letter for our files.
Very truly yours,
MORELAND &ASSOCIATES, INC. ACCEPTANCE BY THE CITY
OF SAN JUAN CAPISTRANO
Kathryn Beseau, Partner By:
KB:ms Date:
ACORII oERTIFICATE OF LIABILITY INSURANCE DATE
166-05"
PRODUCER THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION
PHILIP B. ROBINSON INSURANCE ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE
HOLDER. THIS CERTIFICATE DOES HOT AMEND, EXTEND OR
2081 BUSINESS CENTER DR. # 200 ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW.
IRVINE, CA 92612 9494749300
INSURERS AFFORDING COVERAGE
INSURED INSURERA:AMERICAN STATES INSURANCE CO.
MORELAND & ASSOCIATES INSURERB:PHILADELPHIA INDEMNITY INS CO.
1201 DOVE ST # 680 INSURER C:
NEWPORT BEACH, CA 92660 INSURER D.
949-221-0025 INSURER E:
COVERAGES
THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING
ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR
MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH
POLICIES. AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.
INSR LTR TYPE OF INSURANCE —__ POLICY NUTABER pATE(111111111)KIP'll DAM immitopnpin LICY EFFECTIVE POLICY EXPIRATION LIMITS .
GENERAL UAUlIUTY 02BO769819 3-26-05 3-26-06 EACH OCCuRREHCE $1 ' 000, 000
A N COMMERCIAL GENERAL LIABILITY FIRE DAMAGE(Any one Are) $1 OOO, 000
CLAIMS MADE '�OCCUR MED EXP(My one person) $1 O, O 00
/ PERSONAL&ADV INJURY $1 000 1 000
V EBL GENERAL AGGREGATE $2 000, 000
GEN'L AGGREGATE LIMIT APPLIES PER: PRODUCTS-COMPi/0P AGG $1 , 000, 000
POLICY PRO- Rl LOC - --
AUTOMOBILE LIABILITY COMBINED SINGLE LIMIT
ANY AUTO (Ea accident) $1 10 O 01000
ALL OWNED AUTOS l
BODILY INJURY $
SCHEDULED AUTOS (Par derean)
A / HIRED AUTOS 02BO769819 3-26-05 3-26-06 RODLY INJURY
NON-OWNED AUTOS (Per accident) $
PROPERTY DAMAGE $
(Per accident)
GARAGE LIABILITY AUTO ONLY-EA ACCIDENT $
ANV AUTO OTHER THAN ,EA ACC $ __
AUTO ONLY: AGG $
IXCESS LMBIITY EACH OCCURRENCE $1 ' 000 , 000
A OCCUR CLAIMS MADE O1CT001899 3-26-05 ' 3-26-06 (AGGREGATE $1 , 000, 000
I _ $
I I � DF_DVCTIBLE � $ J
RETENTION $ I g
WORKERS COMPENSATION AND ' TRY LIMN OEF
EMPLOYERS' LIABILITY E.L.EACH ACCIDENT $1 , 000, 00.1 0
A E.L.DISEASE-EA EMPLOYEE $1 , OOO, OOO
01WCO27275 4-1-05 4-1-06 E . DISEASE-POUCYLIMIT $1 000 000
OTHER
B PROFESSIONAL PHSD094821 4-1-05 4-1-06 2, 000, 000
DESCRIPTION OF OPERATION$/LOCATIONSNEHICLESI CLUSIONS ADDED BY ENDORSEMENTMPECIAL PROVISIONS
CPA * IF CANCELED FOR NONPAYMENT 10 DAY NOTICE WILL BE GIVEN
CERTIFICATE HOLDER IS NAMED AS ADDITIONAL INSURED WITH LIABILITY LIMITED TO
CLAIMS ARISING OUT OF THE INSUREDS OPERATIONS ONLY
CERTIFICATE HOLDER V/ I ADDITIONAL INSURED; INSURER LETTER: A CANCELLATION
CITY OF SAN JUAN SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION
CAPISTRANO & THE SAN JUAN RECEITHEREOF. TME ISSUING INSURER WILL LVNBAYDR—if MAL 30 DAYS WRITTEN
CAPISTRANO REDEVELOPMENT NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE LEFT,Bb. PAIMME 0 DO
AGENCY MAR 2 1
32400 PASEO ADELANTO
SAN JUAN CAPISTRN CA 92675 AURWRM REPRESENTATIVE
PLANNING DEPT.
ACORD 25-S (7/97) ®ACORD CORPORATION 1988
Policy Number: 02BO769819
THIS ENDORSEMENT CHANGES THE POLICY.PLEASE READ IT CAREFULLY.
ADDITIONAL INSURED—MANAGERS OR LESSORS OF PREMISES
This endorsement modifies insurance provided under the following:
COMMERCIAL GENERAL LIABILITY COVERAGE PART.
Schedule
1. Name of Person or Organization (Additional Insured): CITY OF SAN JAUN
CAPISTRANO AND THE CAPISTRANO REDEVELOPMENT AGENCY,ITS
OFFICERS,EMPLOYEES,AGENTS,VOLUNTEERS AND REPRESENTATIVES
(If no entry appears above,the information required to complete this endorsement will be shown in the
declarations as applicable to this endorsement.)
WHO IS AN INSURED(Section II)is amended to include as an insured the person or organization shown
in the Schedule but only with respect to liability arising out of the ownership, Maintenance or use of that
part of the premises leased to you and shown in the Schedule and subject to the following additional
exclusions:
This insurance does not apply to:
1. Any"occurrence"which takes place after you cease to be a tenant in that premises.
2. Structural alterations, new construction or demolition operations performed by you or on behalf of
the person or organization shown in the Schedule.
CG 20 11 01 96 Copyright,Insurance Services Office, Inc., 1994 Page I of I
32400 PASEO ADELANTO �, A MEMBERS OF THE CITY COUNCIL
SAN JUAN CAPISTRANO,CA 92675 �� I, SAM ALLEVATO
(949)493"1171 m[oeroenu DIANE BATHGATE
(949)4931053 FAX A$IAAIBAAA I. )961 MATT HART
w .sanjuancapistrano.org 1776 JOE SOTO
• • DAVID M.SWERDLIN
March 14, 2005
Moreland & Associates
1201 Dove Street #680
Newport Beach, CA 92660
RE: Compliance with Insurance Requirements —City and Agency Auditing Services
The following insurance documents are due to expire:
✓ General Liability Certificate 03/26/2005
✓ General Liability Endorsement Form naming the City of San Juan
Capistrano and the San Juan Capistrano Community Redevelopment
Agency as additional insureds.
✓ Automobile Liability Certificate 03/26/2005
✓ Workers Compensation Certificate 04/01/2005
✓ Other Information Please list the City and Community Redevelopment
Agency as certificate holders.
Please submit updated documentation to the City of San Juan Capistrano, attention City
Clerk' office, 32400 Paseo Adelanto, San Juan Capistrano, CA 92675 by the above
exp' at n d tes. If you have any questions, please contact me at (949) 443-6309.
in
G ev ra
Administr ve Secretary
cc: Conrad David, Accounting Manager
San Juan Capistrano: Preserving the Past to Enhance the Future
ACORD CERTIFICAT OF LIABILITY INSURA E DA'�`M"'°
9-8-033
PRODUCER THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION
PHILIP B . ROBINSON INSURANCE ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE
HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR
2081 BUSINESS CENWt # 200 ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW.
IRVINE, CA 92612 ��((C ••NN V
INSURERS AFFORDING COVERAGE
INSURED 1001 SEP misuRERAAMERICAN STATES INSURANCE CO.
MORELAND & ASSOCIATE'S � � P Z �� INSURER a PHILADELPHIA INDEMNITY INS CO.
1201 DOVE ST # 680 (o� �O INSURER C:
NEWPORT BEACH, ff�1 Ekr1INSURER D:
949-221-0025
yAPISTRA INSURER E:
COVERAGES
THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING
ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR
MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH
POLICIES. AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.
IXSIi
TYPE OF INSURANCE POLICY NUMBER POLICY EFFECTIVE POLICY EXPIRATIODATE(MM[DDNn DATE(MWDDIMN
GENERAL LNBITTY 0280769819 3-26-03 3-26-04 EACH OCCURRENCE $1, 000, 000
A COMMERCIAL GENERAL LIABILITY FIRE DAMAGE(My one Ne) $1, 000, 000
CLAIMS MADE l V7],
OCCUR MED EXP(My one perms) S 1 0' 000
PERSONAL A ADV INJURY $1, 000, 000
EBL GENERAL AGGREGATE S2 , 000, 000
GEN'L AGGREGATE LIMIT APPLIES PER. PRODUCTS-COMPgP AGO $1, 000, 0O0
POLICY J'CET LOC
AUTOMOBILE LIABILITY COMBINED SINGLE LIMIT
ANY AUTO (Ea accident) $1 , 000 , 000
ALL OWNED AUTOS BODILY INJURY
SCHEDULED AUTOS (Pet corms)
A HIRED AUTOS 02BO769819 3-26-03 3-26-04 BODILY INJURY
NON-OWNED AUTOS (Per accident) $
PROPERTY DAMAGE $
(Pet accidenQ
GARAGE LIABILITY AUTO ONLY-EA ACCIDENT S
MY AUTO OTHER THAN EA ACC $
AUTO ONLY: AGS $
"CM LIABILRY EACH OCCURRENCE $1, 000 , OOO
A occua CLAIMS MADE OlCT001899 3-26-03 3-26-04 AGGREGATE _$1 1000 , 000
s
DEDUCTIBLE $
RETENTION S S
WORKERS CONPENSATION AND WC STATLL OTH-
T RY LIM ER
EMPLOYER 3 LIABILITY E.L.EACH ACCIDENT $1, 000 , 000
A E.L.DISEASE-EA EMPLOYEE 5 1, 0 0 0 , 0 0 0
01WC925745 4-1-03 4-1-04 1 E.L. DISEASE-POLICY LIMIT $l 000 000
OTHER
B PROFESSIONAL IPHSDO58662 7-1-03 7-1-04 1, 000 , 000
DESCRIPTION OF OPERATIDNSRACA710NSNENICLES/E1lCLUSgN$ADDED BY ERDORSEf1F.NDSPECIAL PROVISIONS
CPA * IF CANCELED FOR NONPAYMENT 10 DAY NOTICE WILL BE GIVEN
CERTIFICATE HOLDER IS NAMED AS ADDITIONAL INSURED WITH LIABILITY LIMITED TO
CLAIMS ARISING OUT OF THE INSUREDS OPERATIONS ONLY
CERTIFICATE HOLDER ADDITIONAL INSURED; INSURER LETTER: CANCELLATION
CITY OF SAN JUAN SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION
CAPISTRANO DATE THEREOF, THE ISSILNG INSURER W" "
Policy Number: 02BO769819 Commercial General Liability
THIS ENDORSEMENT CHANGES THE POLICY.PLEASE READ IT CAREFULLY.
ADDITIONAL INSURED-OWNERS,LESSEES OR
CONTRACTORS (FORM B)
This endorsement modifies insurance provided under the following:
COMMERCIAL GENERAL LIABILITY COVERAGE PART.
Schedule
Name of Person or Organization:
THE CITY OF SAN JUAN CAPISTRANO AND THE COMMUNITY REDEVELOPMENT AGENCY
(If no entry appears above,the information required to complete this endorsement will be shown in the
declarations as applicable to this endorsement.)
WHO IS AN INSURED(Section II)is amended to include as an insured the person or organization shown
in the schedule,but only with respect to liability arising out of"your work"for that insured by or for you.
CG 20 10 11 85 Copyright,Insurance Services Office,Inc., 1984
Mar-11-2003 04:55pm From- T-766 P 003/004 F-734
AGUHL/- utM 1 11'1(;141 G ulknit.I I i InaunAll03-I1-U4
YneOucen THIS CFIVnRCATE IS IS AS A MATTER Or INFORMATION
PHILIP B. ROBINSON INSURANCE ONLY AND CONFERS NO RIGWM UPON THE COMPICATE
wOLDEO- THIS CERTIRrATR PUC$ NOT AMEND. 6XTCND OR
2081 BUSINESS CENTER DR. # 200 ALTER THE COVERAGE AFFORDED BY THE POLICIES SIMM.
IRVINE, CA 92612 9494749300 DISURERS AFFORDING COVERAGE
�I
INSURED mumm wAMERICAN STATES INSURANCE CO.
MORELAND & ASSOCIATES wiumRaPHILADELPHTA INDEMNITY TNS CO.
12D1 DOVE ST # 680 Ya olc:
NEWPORT BEACH, CA 92660tauTCRa: _
9149-221- !9.2-9 E[ -
COVERAGES
THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMW ABOVE FOR THE POUCY PERIOD INDICATED. NOTVBTHSTANDINa
ANY RLGuWaAENT, TERM OR CONDInOW OF ANY CONTRACT OR OTHER DOCUMENT WRH AUPRC'T TO WWCH TTRG CERTIFICATE MAY DE I=Uct) Orl
MAY PERTAIN,THE INBURANCE AFFOMFD BY THE POUCIEB DISCRBED HEREIN IS SUBJECT TO ALL THE TPNA6, FACLUSION3 AND CONDITIONS OF SAG{
FUUQE9- AGGREGATE LIMITS SHOWN MAT HAVE BEEN REDUCED BY PAID CLAIMS.
JAL E Tal!DP INN'IAAIIB POIIOY NO&%" YOIJCT �
GNIDIAL u1wLOY 02BO769819 3-26-03 3-26-04 r.Icm ocawmaAcE 1110-00, 000,
A COWe RCIAL GENERAL LYIBIUTY ERE DAMAGE VN AIR DLI S1, 000, 000
CLAIMS NADL I lj Down AEU FTP ft DN NY11 310, 000
PERSONAL A ADW NAIHY $1, 000, 000
GENERAL AaGICGATS 82, 000, 000
QML AOGRGATE UNIT APPU93 FOR; _PRODUCIS•WNWO AM 61, 000 , 000
POLICY P V I IAC
AGIDNGBE LANAITY 2oliaLE LMR
NT
AAim A 141 11000, 000
ALL OWNED AUTOS K'ALV auun 'I
904MULEII AUTOS lPar P. s
AV HMO AUTUS 0280769819 3-26-03 3-26-04 iNALY INANN
xpxoATaG Auld Pa,suWnM 2
PM".o�Dr1.oE
i
GARAGE LABILITY AUTO ONLY.L ACCIDENT i
ANY AUTO Q"tfl THAN EA ACC i
AUTO ONLY. Ama N
EJlCi82 UhurrY EACH OLSURRLNoL 21 000, 000
A (OCCUR CLAWMADEO1CT001899 3-26-03 3-26-04 AGeRmAIE 121, 000, 000
2
OSWClI2lE ;i
REIWONam-
3 i
IMBRIUM COM bill, N AND
rWlUVEn®lA PHYN EL.Fncx ACCENT 31 1 0 00 1 0 00
A LL.OBEASE.EAENIUM 31, 000. UU
OIWC925745 4-1-03 4-1-04 Q.DISEASE-POLICY LINT 41 000 OOD
ORK"
i
B PROFESSIONAL IPHM031788 7-1-02 7-1-03 1, 000, 00D
RIAERIAININ DR DPPAATIONW1 D¢ATATR MNICIAY,l/YO1A)MRS AMID BY ENIIORRTARYGSAYtLLL PROMB ONS T
CPA * IF CANCELED FOR NONPAYMENT 10 DAY NOTICE WILL BE GIVEN
CERTIFICATE HOLDER IS NAMED AS ADDITIONAL INSURED WITH LIABILITY LIMITEDITO
CLAIMS ARISING OUT OF THE INSUREDS OPERATIONS ONLY
CERTIFICATE HOLDER ADOW11014 MBNWP; NSUNER Lc_THER: CANCELLATION 1
CTY OF SAN JUAN CAP I9TPANO c1OAD ANY GP TIM ABOVE v a —A dw B cANanilm BOMMI!1N2--up
32400 vaa:izL7 "SbALNaU SAM THOROF. THE I2SUINa INSURER IBI. MEMOltN NVR 30 1YAT2 vanm
SJC , CA 92675 NOTICE TO THE CM100 ATt NOLORR NASRD TO THE LEA+r 01W NOWYa.2Dt1IM,
ATTN: CITY CLERKI6 OFFICE
AUTHa R9YEBOITATIV9
ACORD 254 (7" DACORD CONPORAI 3828
12 39vd NOSNIHM NVIN9 6860tL176t+6 T£:ST EH<3Z/TT/ce
Mar-I1-2003 04:55pm Fram- T-TH P 004/004 F-734
•
Policy Nlunbor: 071507691519 C:onuoereial Uencral Liability
THIS ENDORSEMENT CHANCES TW..Potit-V.PLEASE READ IT CAREFULLY.
ADDITIONAL INSURED -OWNERS,LESSEES OR
CONTRACTORS(FORM B)
This eaderaement modifies incuranea provided under the following:
1
COMMERCIAL GENERAL LIABILITY COVERAGE PART.
Schedule
Name of Person or Organization:
THE CITY OF SAN JUAN CAPINI'RANU AND THE SAN JUAN CAPISTRANO COMMUNITY
REDEVELOPMENT AGENCY
(If no curry appcws abuvu,dre idLrmatlon required to complete This enaorsemem will tic shown In the.
deolaratlone as applicable to this endorsement.)
WHO IS AN INSURED(Section II)is amended to include as an insured du person or organlzirion shown
in the schedule,but only with respect to liability arising out of"your work'for that insured by or far you.
I
I
CG 30 10 1135 Copyright,Insumace Services Office,Ice., 1984
Z8 39Vd NOSNIHOd N*/IKI BBb04Lbfib6 TC:ST E902./TT/C0
Mar-11-2003 04:54pm From- • T-T66 P 001/004 F-734
•
MORELAND & ASSOCIATES,INC
1201 Dove Street, Suite #680
Newport Beach, CA 92660
Telephone: (949) 221-0025
Fax: (949) 221-0035
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MORELAND & ASSOCIATES, INC.
CERTIFIED PUBLIC ACCOUNTANTS
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Mar-11-2003 04:54pm From- T-766 P.002/004 F-734
- • � ate, •
3400 P.SEo Ant L^mTO j�%J�// ROeeRUR
SAN JUAN CAPISTRAND, CA 92675 • eyrpllYR ( yB( MEMBERS OF THE CITI COVNCIL
(949) 493-1 171 1776 DIANE L HATHGATC
(949)493-3053 (FAX) Ann S.CELFF
w ivu,sanjuancapWranp org MATT HART
•
O
M
DAVID AVIO u.SwEROLIN
CITYMANACEH
GEORGESCARHORO GH
March 10, 2003
�IYarahar d$&Assaciate - -- -- - - - — - - -
1201 Dove Street#680
Newport Beach, California 92660
RE: Compliance with Insurance Requirements - City and Agency Auditing Services
The following insurance documents are due to expire:
V General Liability Certificate 3/26/2003
General Liability Endorsement naming the City of San Juan Capistrano and
the San Juan Capistrano Community Redevelopment Agency as additional
f insureds.
V Automobile Liability Certificate 3/2612003
V Workers Compensation Certificate 4/1/_2.0_03
V
Other I nformation: Please list the Ci1y and Community Redevelopment Agenc
as certificate holders
Please submit updated documentation to the City of San Juan Capistrano, attention City
Clerk's office, 32400 Paseo Adelanto, San Juan Capistrano, CA 92675 by the above
expiration dates. If you have any questions, please contact me at (949) 443-6310.
Sincerely,
Dawn Schanderl
Deputy City Clerk
CC- Conrad David, Accounting Manager oeaio
San Juan Capistrano: Preserving the Past to Enhance the Future
32400 PASEO ADELANTO p(y. BHHRIfN
SAN JUAN CAMsTRANO,CA 92675 If111RH 196( MEMBERS OFTiE CiTf COUNCIL
(949) 493-1171 1776 DIANE L BATHGATE
(949) 493-1053 (FAX) JOHN S.GELFF
1vlvly sanjuancopistrano.org WyATTHART
i
O
DAAD M
DAVID M.SWERDLIN
CITU MANAGER
GEORGESCARBOROUGH
March 10, 2003
Moreland & Associates
1201 Dove Street#680
Newport Beach, California 92660
RE: Compliance with Insurance Requirements - City and Agency Auditing Services
The following insurance documents are due to expire:
V General Liability Certificate 3/26/2003
General Liability Endorsement naming the City of San Juan Capistrano and
the San Juan Capistrano Community Redevelopment Agency as additional
insureds.
r
V Automobile Liability Certificate 3/26/2003
V Workers Compensation Certificate 4/1/2003
V Other Information: Please listtheCity and CommunityRedevelopment Agency
as certificate holders
Please submit updated documentation to the City of San Juan Capistrano, attention City
Clerk's office, 32400 Paseo Adelanto, San Juan Capistrano, CA 92675 by the above
expiration dates. If you have any questions, please contact me at (949) 443-6310.
Siinc�e�rejlly,
A � (N��
Dawn Schanderl
Deputy City Clerk
cc: Conrad David, Accounting Manager I Nuousg
a
San Juan Capistrano: Preserving the Past to Enhance the Future
ACORU CERTIFICAT F LIABILITY INSURA E 3-113-02 DATE. 3-02
PRODUCER - THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION
PHILIP B. ROBINSON INSURANCE ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE
HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR
2081 BUSINESS CENTER DR. # 200 ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW.
IRVINE, CA ,92612 9494749300 INSURERS AFFORDING COVERAGE
NEURED n 1 INSURER A:AMERICAN STATES INSURANCE CO.
MORELAND & ASSOCIATES ``✓,�7 NwREMELPHILADELPHIA INDEMNITY INS CO.
1201 DOVE ST # 680 INSURER C:
NEWPORT BEACH, CA 92660 1 INSURER D:
949-221-0025 INSURER E:
COVERAGES
THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING
ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR
MAY PERTAIN,THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN I$SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH
POLICIES. AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.
W&i
TYPE OF NSUIUPOLICY 11CY RUBBER POLIOYTEC EY EXPNAYgN LLIITS
GENERAL LUUMUTY 02BO769819 3-26-02 3-26-03 EACH OCCURRENCE $1, 000, 000
A COMMERCIAL GENERAL LIABILITY FIRE DAMAGE(Any one fee) $1, 000, 000
CLAIMS MADE IT OCCUR MED EXP(A,ry one person) $10, 000
PERSONAL A ADV IMAIRY $1, 000, 000
GENERAL AGGREGATE $2, 000, 000
GENT AGGREGATE LIMR APPLIES PER: PRODUCTS-COMPIOP AGO $1, 000, 000
POLICY PRPECT LOC
AUTOMOBILE LIABUTY COMBINED SINGLE LIMB
ANY AUTO (Ea exaere) f 1, 000, 000
ALL OWNED AUTOS ,
V BODILY INJURY f
SCHEDULED AUTOS (Per pew)
A V
HIRED AUTOS 02BO769819 3-26-02 3-26-03 GODLY INJURY
NOWOWNED AUTOS (Per aooloens f
PROPERTY DAMAGE f
(Per iiwident)
GARAGE LIABLfrV AUTO ONLY-EA ACCIDENT f
ANY AUTO OTHER THAN EA ACC f
AUTO ONLY: AGO S
EXCESS LV18RlTY EACH OCCURRENCE $1, 000, 000
A OCCUR CLAIMS MADE 01CT001899 3-26-02 3-26-03 AGGREGATE $1, 000, 000
$
DEDUCTIBLE f
RETENTION f f
WORKERS COMPENSATION AND T
W RY STMIT CE
OTR-
R
EYPLOYEAC LIABLRY E.L.EACH ACCIDENT $1, 000, 000
A E.L.DISEASE-EA EMPLOYEE $1, 000, 000
01WC925745 4-1-02 4-1-03 E.L.DISEASE-POLICYINIT sl 000 000
OTHER
B PROFESSIONAL iPHSDO10930 7-1-01 7-1-02 000 000
DESCRIPTION OF OPERATDN&%MATIODWMCLEWMLUSKNS ADDED BY ENDORSEJENDSPECML PROVISIONS c
CPA * IF CANCELED FOR NONPAYMENT 10 DAY NOTICE WILL BE GIVEN m a
CERTIFICATE HOLDER IS NAMED AS ADDITIONAL INSURED WITH LIABILITY--'i;IMoEE2TO
CLAIMS ARISING OUT OF THE INSUREDS OPERATIONS ONLY " * rn
- -
CD
r z CID rn
T7
z
CERTIFICATE HOLDER ADDINONAL INSURED; INSURER LETTER: CANCELLATION
CITY OF SAN JUAN I SHOULD ANY OF THE ABOVE DESCRIBED POLICES BE CANCELLm 61M E THE EXPIRATION
CAPISTRANO L��LLL DATE THEREOF, THE RHINO INSURER WLl ENDEAVOR TO MAL 30 DAYS wnmm
32400 PASEO ADELANTO �J Y I NOTICE TO THE CERTIFICATE MOLDER NAMED TO THE LEFT.BUT FAILURE TO DO SO SMALL
SAN JUAN CAPISTRANO CA ✓� IMINM EO OBLIGATION OR LUUMUTY OF ANY KIND UPON THE INSURER, ITS ADENTS ON
ATTN: RISK MANAGER 92675 REPRESENTATIyES,
AUTMORMED REPRESENTATIVE
Ank
ACORD 25-S (7/97) w OACORD CORPORATION 1968
Policy Number: 02BO769819 Commercial General Liability
THIS ENDORSEMENT CHANGES THE POLICY. PLEASE READ IT CAREFULLY.
ADDITIONAL INSURED -OWNERS,LESSEES OR
CONTRACTORS(FORM B)
This endorsement modifies insurance provided under the following:
COMMERCIAL GENERAL LIABILITY COVERAGE PART.
Schedule
Name of Person or Organization:
CITY OF SAN JUAN CAPISTRANO&THE SAN JUAN CAPISTRANO REDEVELOPMENT
AGENCY
(If no entry appears above,the information required to complete this endorsement will be shown in the
declarations as applicable to this endorsement.)
WHO IS AN INSURED(Section Il)is amended to include as an insured the person or organization shown
in the schedule,but only with respect to liability arising out of"your work"for that insured by or for you.
CG 20 10 11 85 Copyright, Insurance Services Office,Inc., 1984
32400 PASEO ADELANTO MEMBERS OF THE CITY COUNCIL
SAN JUAN CAPISTRANO, CA 92675 / iR10R111R1E1 DIANE L.BATHGATE
COLLENE CAMPBELL
(949) 493-1171 mnIBRE1961 JOHN S.GELFF
(949) 493-1053 (FAX) 1776 wrATT HART
www.satljuancapistrano.org • • DAVID M.SWERDLIN
CITY MANAGER
GEORGE SCARBOROUGH
March 11, 2002
Moreland & Associates
1201 Dove Street, # 680
Newport Beach, California 92660
RE: Compliance with Insurance Requirements - Annual Audit Services for the City of
San Juan Capistrano and the San Juan Capistrano Community Redevelopment
Agency
The following insurance documents are due to expire:
Y- General Liability Certificate 3/26/2002
Y General Liability Endorsement naming the City of San Juan Capistrano and
the San Juan Capistrano Community Redevelopment Agency as additional
r insureds.
V Automobile Liability Certificate 3/26/2002
Workers Compensation Certificate 4/1/2002
Please submit updated documentation to the City of San Juan Capistrano, attention City
Clerk's office, 32400 Paseo Adelanto, San Juan Capistrano, CA 92675 by the above
expiration dates. If you have any questions, please contact me at (949) 443-6310.
Sincerely,
/ g. /t)h ;evalta
Dawn M. Schanderl
Deputy City Clerk
cc: Cynthia Russell, Director of Administrative Services
Diane Regier, Management Analyst I
DRUG USE
IS
San Juan Capistrano: Preserving the Past to Enhance the Future
ACORD CERTIFIC E OF LIABILITY INSU CE 6"-i`s 02
PRODUCER THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION
PHILIP B. ROBINSON INSURANCE ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE
HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR
2081 BUSINESS CENTER DR. # 200 ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW.
IRVINE, CA 92612 9494749300
INSURERS AFFORDING COVERAGE
INSURED INSURERAAMERICAN STATES INSURANCE CO.
MORELAND & ASSOCIATES mu+ERB:PHILADELPHIA INDEMNITY INS CO.
1201 DOVE ST # 680 INSURER C:
NEWPORT BEACH, CA 92660 INSURER D:
949-221-0025 I INSURER E:
COVERAGES
THE POLICIES OF INSURANCE USTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING
ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR
MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH
POLICIES. AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.
MSR TYPE OF INSURANCE POLICY NUMBER POLICY ECTIVE POLICY EXPIRATION DATE(MMMDrDl LIMITS
GENERAL LIABILITY 02BO769819 3-26-02 3-26-03 EACH OCCURRENCE s1, 0001 000
A COMMERCIAL GENERAL LIABILITY FIRE DAMAGE(Arty ane Poe) f 11000, 000
CLANS MADE OCCUR MED EXP(My Me person) s 10 1 0 0 0
PERSONALS ADVKWY $1, 000, 000
GENEML AGGREGATE s2 , 000, 000
GENT AGGREGLIMIT AMUES PER: PRODUCTS-COWW AEG $1, 000, 000
POLICYATEPRP LOC
11
AUTOMOBILE LIABRUTY COMBINED SILIGLE LMR
ANY AUTO (Es eccbwn c , 000, 000
r�
ALL OWNED AUTOS m
;BODILIY NJIITIQ"=s —,SCHEDULED AUTOS peroon) ><y,-� s m
A HIRED AUTOS 02BO769819 3-26-02 3-26-03rmr� m mNO-OWNED AUTOS AccBenq
p z_M 3
PROPETIY DNMI0.TE : -
(Per AGCllean
GARAGE LIABILITY AUTO ONLY-EA ACCIDENT
ANY AUTO OTHER THAN FA ACC $
AUTO ONLY: AGG s
EXCESS LIABL" EACH OCCURRENCE $1, 000, 000
A OCCUR [:]CLAIASMACE 01CT001899 3-26-02 3-26-03 AGGPEGATE $1 10001000
s
DEDUCTIBLE 6
RETENTION $ s
WORKERS COMPENSATION AND TORY
OTH-
E/FLOYERS'LIABILITY s ER
EL.EACH ACCIDENT $1, 000, 000
A E.L.DISEASE-EA EMPLOYEE $1, 000, 000
01WC925745 4-1-02 4-1-03 EL.DISEASE-POLICY LIMIT $1, 000 , 000
OTHER
B PROFESSIONAL PHSDO31788 7-1-02 7-1-03 1 1, 000, 000
DESCRIPTION OF OPERATIONSRACATKNSNEHK:LESESCL.USIONS ADDED BY ENDORSEYIXTWECIAL PROVISIONS
CPA * IF CANCELED FOR NONPAYMENT 10 DAY NOTICE WILL BE GIVEN
CERTIFICATE HOLDER IS NAMED AS ADDITIONAL INSURED WITH LIABILITY LIMITED TO
CLAIMS ARISING OUT OF THE INSUREDS OPERATIONS ONLY
CERTIFICATE HOLDER ADDITIONAL INSURED; INSURER LETTER: CANCELLATION
CITY OF SAN JUAN RMUD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCFIIED BEFORE THE EXPIRATION
CAPISTRANO DATE THEREOF, THE BSUNG INSURER WILL Emom YBT70 MAIL 3 0 DAYs wRTITEII
32400 PASEO ADELANTO NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE LEFT,BOT'FRIWRETO-VO-8o-sNµ
SAN JUAN CAPISTRANO CA A �NwREN Rs Ic�®aTs DT
92675
-RemESBancnvFs.
ATTN CITY CLERK AUTHOIITED REPRESENTATIVE
ACORD 25-S (7197) 9ACORD CORPORATION 1998
Policy Number: 02B0769819 Commercial General Liability
THIS ENDORSEMENT CHANGES THE POLICY.PLEASE READ IT CAREFULLY.
ADDITIONAL INSURED- OWNERS,LESSEES OR
CONTRACTORS(FORM B)
This endorsement modifies insurance provided under the following:
COMMERCIAL GENERAL LIABILITY COVERAGE PART.
Schedule
Name of Person or Organization:
THE CITY OF SAN JUAN CAPISTRANO AND THE SAN JUAN CAPISTRANO COMMUNITY
REDEVELOPMENT AGENCY
(If no entry appears above,the information required to complete this endorsement will be shown in the
declarations as applicable to this endorsement.)
WHO IS AN INSURED(Section II)is amended to include as an insured the person or organization shown
in the schedule, but only with respect to liability arising out of"your work"for that insured by or for you.
CG 20 10 11 85 Copyright,Insurance Services Office, Inc., 1984
Jaen M
32400 PASEO ADELANTOCOUNCIL
SAN JUAN CAPISTRANISTRANO, CA 92675 MEMBERS OF THE CRY GATE
uOmtuu CO EL.SATRGATE
(949) 493-1171 (fnlpOR JON S.GELMPSELL
1961 MAT S.ART
FF
(949) 493.1053 (FAX) VIG � MATT HART
www.sanjuancapistrano.org DAVID M.SMRDLIN
� CITY MANAGER
GEORGE SCARBOROUGH
June 14, 2002
Moreland &Associates
1201 Dove Street# 680
Newport Beach, California 92660
RE: Compliance with Insurance Requirements -Annual Audit Services
The following insurance document is due to expire:
Y Professional Liability Certificate 7/1/2002
Other Information: Please name the Citxof San Juan Capistrano and the San
Juan Capistrano Community Redevelopment Agency as certificate holders.
Please submit updated documentation to the City of San Juan Capistrano, attention City
Clerk's office, 32400 Paseo Adelanto, San Juan Capistrano, CA 92675 by the above
expiration dates. If you have any questions, please contact me at (949) 443-6310.
'Sincerely, � � ,,
Dawn Sch�erp �GvlLd-F/LQ
Deputy City Clerk
cc: Cynthia Russell, Director of Administrative Services
DRUG USE
IS
San Juan Capistrano: Preserving the Past to Enhance the Future
Sep-10-01 11 :09am From-MORELAND & ASSOCIATES +9492210035 T-39 P 02/02 F-31T
--�_
ACO-W. CERTIFICA_'rE 0 ABILITY INSURMCE "'
INOWCpI _ - THIS CIRTBICATE IS MBUOD AS A MATTER OF INFORMATION
PHILIP B. ROBINSON INSURANCE ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE
HOLDER.. THIS CERTIFICATE DOES NOT AMRND, EXTEND OR
2081` BUSINESS CENTER OR. # 200 ALTER THE _COVERAGE AFFORDED BY THE POLMEG RELOW
IRVINE, CA 92612 9494749300 INSURERS AFFORDING COVERAGE
wAlMlm - - INSuRrHwAMERICAN STATES INSURANCE CO. _
MORELAND & ASSOCIATES IftIRi P:HiI.ADELPHIA INDEMNITY INS CO.
1201 DOVE ST # 680 NssFnc
NEWPORT REACH, CA 92660 INSU 0:
949-2 -0025 INSURER F _ -
COVERAGES
THE POLIcIFs OF INSURANCE LISTED BaOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR TMt POLICY PERIOD INDICATED NOTWITHSTANDING
ANY HEOUIREMENT, TERM OR CONDDION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTFICATF MAY BE ISSUED OR
MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES OFSCRIBED HERFIN 15 SUBJECT TO ALL THF TERMS, RXCUJISIONS AND CONDITIONS OF SUCH
POLICIES. AGGREGATE LIMITS SHOWN MAY HAVE BEEN FEDUCEO BY PAID CLAIMS. _
TM OF UWIANCE TOLd7 MIMIt51 i LISM
BIDDB4 UABUT 02RO769819 3-26-01 3-26-02 EAcm DODUNma - 21 , 000 000
ACOMM HCML EIEN L UANU`Y FM DMIABC Wm ro s1 000t.000
awoAe MAGE DccuA MEGE" mr 11000 _
PEIOpML A ABV INJURE' S1, 0001000
—' 009FAL AGGREGATE _ s2 , 000, 000
'r URN%AOOREOAW LIMIT WPLI65 PER: „ PRODUCTS COVPA'Y ABO 31-10-00. 000
POLIC'I PR LOC -
AUTOMOBILE Me"" OM
Dnewc�D�rIMOLE LIMIT s 1.,
my Aum
ALL OWNED AITT069
ILY WA1Rr
A HIRED AUTGG 02RO769819 3-26-01 3-26. 02 eDwLYINJURr
NONOMMED AVTOi IPAI Mcwvr4 2
RN>fIDMeaOE 2
OAIMAE BABUBY AM ONLY-EA AOCIOBTT i
ANY AM " ' orra THAN EA ACC 2
-- - AUTO OT4r: AGO 5
IDIPSBB UABIMTY -- - - - MQH OccuBENa 11 , 000 , 000
A 7 Otani LIC.AMSMADE OICT001899 7-1-01 3-26-02 AaaawATE _ 51, 000 000
_ s
OEDUCreLE 2
FKMI MON s 5 -
WORRms coMOABUTION ANP
EMPLOMWLIABILITY IL FADEAOMMI TT 51 000 000
A EL DB[ASE-EAdWLOTn 51`00, 000
0IWC925745 4-1-01 4-1-02 1 ELORWASE-PDtCYUNIT 1.11000, 000
1 .OII81
B PROFESSIONAL PHSDO10930 7-1 01 7-1-02 1
B r 000 000
WWWN OF OPU941W APCATMWWmIU U CLM WB AoBm BY IO1MM1 f WWAL vnbrnBN1
CPA ` IF CANCELED FOR NONPAYMF.NT. 10 DAY NOTICE; WILL BE GIVEN
CERTIFICATE HOLDER IS NAMED AS ADDITIONAL INSURED WITH LIABILITY LTMTTED TO
CLAIMS ARISING OUT OF THE TNSUREDS' OPERATTONS ONLY
CERHFICATE HOIJWA ADDITIONAL WbJNEPt WBUNUL_L"711w ..CANCCLLADOI
CITY OF SAN JUAN IMUla ANT GP TC ABOVE 0E9oVBED PO UPW NB CAYCI31®N2ieor THE OSRATgN
CAPISTRANO & CRAA f �- '` l Tan YAIT:DTS0fiXt T = wAlwbl WILL alNNsraA1D MAIL 3 0 Mw .RUTT.N
NOTI YO TNN POI1MIan Hu"MR YAM 70 THs tar,
32400 PASEO ADELANT� PB-
SAN JUAN CAPISTRANO, CA �" wERFReseIYATIIN�
92675 s'�QV(dQ✓( ABTNDIUTEnAETaeaTTTTAmE
Sap-10-01 11 :09am From-MORELAND d ASSOCIATES +9492210035 T-392 P 01/02 F-317
• • MORE•ND & ASSOCIATES, INC
1201 Dove Street, Suite #680
Newport Beach, CA 92660
Telephone: (949) 221-002.5
Fax: (949) 221-0035
77 4F'L76 4S�f,FsS iJ ���1 „�H� • a•`..eats". '@g�'v�p•,�.WU�w§ a� g "' .k 7L;.
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To: C / i.c� ._ Fax:
From: -.. Date. ro
Rte: Pages:
CC:
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❑ Urged I]For Reviaw ❑ Please Comment ❑ Please Reply ❑ Please Recycle
Nates:
C.�✓PC
MORELAND & ASSOCIATES, INC.
CERTIFIED PUBLIC ACCOUNTANTS
9r,lrr+1 $g'' 7yq_�yw HIM
a r � a a x kti a.a.,
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32400 PASEO ADELAISTRAN , MEMBERS DI THE CITU COUNCIL
SAN(94 JUAN CAP1171 RANO, CA 92675 / IIl➢n1uIS1 DIANE L.EATHGJOHN S.GEI-FF TE
(948) 493-1171 ISIIII61I1 1961 JOHN GREI ER
(949) 493-1053 (FAX) 1776 MATT HART
www.Sanjuan Capistrano.org • • OAMO M. swEROL1N
CITU MANAGER
GEORGE SCARBOROUGH
1
,i 1` , �o►
July 24, 2001 C-VV)
Moreland & Associates
1201 Dove Street, #680
Newport Beach, CA 92660
RE: Compliance with Insurance Requirements-City and Agency Annual Audit Services
The following insurance document has expired:
V Professional Liability Certificate 7/1/01
Other Information: The City of San Juan Capistrano as well as the San Juan
Capistrano Redevelopment Agency (CRA) must be added as certificate holders
Please submit updated documentation to the City of San Juan Capistrano, attention City
Clerk's office, 32400 Paseo Adelanto, San Juan Capistrano, CA 92675 as soon as possible.
If you have any questions, please contact me at (949) 443-6310.
Sincerely,
Dawn M. Schanderl
Deputy City Clerk
cc: Diane Regier
DiIUG USE
IS
San Juan Capistrano: Preserving the Past to Enhance the Future
3D
ACORD CERTIFICAT F LIABILITY INSURA E °"�'ML-01
9-10
PRODUCER THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION
PHILIP B ; ROBINSON INSURANCE ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE
HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR
2081 BUSINESS CENTER DR. # 200 ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW.
IRVINE, CA 92612 9494749300 INSURERS AFFORDING COVERAGE
INsuRED INSURERA:AMERICAN STATES INSURAN CO.
MORELAND & ASSOCIATES NsuRERB.PHILADELPHIA INDEMNITY INS CO.
1201 DOVE ST # 680 INSURER C: Anon
NEWPORT BEACH, CA 92660 INSURER -i
Y-K n
949-221-0025 I INSURER E: _n"A
COVERAGES Lnm"' ro m
THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICA#DrIf�T+JtlITH3TRBDING
ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICAXE MAY BE 10FED OR
MAY PERTAIN. THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND''CONDITIONS gSUCH
POLICIES. AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS,
C_
ILSI TYPE OF INSURANCE POLICY NUMBER PO-jQRKY EFFECTIVE POLICY EXPIRATION 41Rf3
G01131AL LABILITY 02BO769819 3-26-01 3-26-02 EACH OCCURRENCE $1, 000 , 000
A COMMERCIAL GENERAL LIABILITY FIRE DAMAGE(My one fire) $1, 000, 000
CLAIMS MADE IV]OCCUR MEG ERP(My are perm) S10 , 000
PERSONAL 8 ADV INJURY $1, 000, 006—
GENERAL
1, 000, 000GENERAL AGGREGATE s2 , 000 , 000
GEN'L AGGREGATE LIMIT APPLIES PER PRODUCTS-COMNOP AGG $1, 000 , 000
POLICY PRP LOC
AUTOMOBILE LABILITY COMBINED SINGLE LIMIT
ANY AUTO (Ea accident) -11000, 000
ALL OWNED AUTOS
BODILY INJURY $
SCHEDULED AUTOS (Per person)
A HIRED AUTOS 02BO769819 3-26-01 3-26-02 BODILY INJURY $
NONOWNEDAUTOS —' (Per accident)
r PROPERTY DAMAGE $
{ (Per eccdent)
GARAGE LABILITY AUTO ONLY-EA ACCIDENT $
ANY AUTO OTHER THAN EA ACC $
AUTO ONLY: AGO $
CESS
LIABILITY EACH OCCURRENCE $1, 000, 000
A OCCUR OCLAIMSMADE Ol CT001899 7-1-01 3-26-02 AGGREGATE $1, 000 , 000
$
DEDUCTIBLE $
RETE"w" $ $
WORKEAB COMPENSATION ANO WC STAN- OTH-
))) T Y IMI ER
EMPLOYERS'LIABILITY
EL EACH ACCIDENT $1 , 000 , 000
Al lu E.L.DISEASE-EA EMPLOYEE $1, 000, 000
01WC925745 4-1-01 4-1-02 EL. DISEASE-POLICY LIMIT $11 000 000
OTHER
B PROFESSIONAL PHSDO10930 7-1-01 7-1-02 1, 000, 000
DESCRIPTION OF OPERATION$/LOCATIONSNEMIC ESI CLUSIONS ADDED BY ENDORSEMENTISPECML PROVISIONS
CPA * IF CANCELED FOR NONPAYMENT 10 DAY NOTICE WILL BE GIVEN
CERTIFICATE HOLDER IS NAMED AS ADDITIONAL INSURED WITH LIABILITY LIMITED TO
CLAIMS ARISING OUT OF THE INSUREDS OPERATIONS ONLY
CERTIFICATE HOLDER ADDITIONAL INSURED; INSURER LETTER: CANCELLATION
CITY OF SAN JUAN MOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION
CAPISTRANO DATE THEREOF, TME ISSUING INSURER WILL a IN0111OR-YO MAIL 3 0 DAYS WRITTEN
DEPUTY CITY CLERK NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE LEFT,
32400 PASEO ADELANTO OFA AOEx
SAN JUAN CAPISTRANO, CA
DAWN SCHANDERL 92675 AUTHORIZED REPRESENTATIVE
ACORD 25-S (7/97) V ACORD CORPORATION 1988
C-081q CERTIFICA OF LIABILITY INSUR E DATE 01
3-28-01
PRODUCER THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION
PHILIP B . ROBINSON INSURANCE RECEIVED ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE
HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR
2081 BUSINESS CENTER DR. 20 ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW.
IRVINE, CA 92612 9494 P3�0 107 PM INSURERS AFFORDING COVERAGE
INSURED CITY OLENK INSURER A.AMERICAN STATES INSURANCE CO.
MORELAND & ASSOCIATES OFPARTMENT INsuRERB.PHILADELPHIA INDEMNITY INS CO.
O!TY OF Sr,N
1201 DOVE ST # 680 JUAN Q, RAN,i INSURER C:
NEWPORT BEACH, CA 92660 INSURER D,
949-221-0025 INSURER E:
COVERAGES
THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING
ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR
MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH
POLICIES, AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.
LM PO4CY EFFECTIVE PoUCY EXPIRATION
TR TYPE OF INSURANCE POLICY NUMBER TE M D TE LIMA
GENERAL LIABILITY 02BO768819 3-26-01 3-26-02 EACH OCCURRENCE $1.1000 , 000
A COMMERCIAL GENERAL LIABILITY FIRE DAMAGE(Any one fire) $1, 000 , 000
CLAIMS MAGE OCCUR MEO EXP(My me person) $10 , 000
PERSONAL 8 ADV INJURY $1,_00 0 , 0 0 0
GENERAL AGGREGATE s2 , 000, 000
GENL AGGREGATE LIMIT APPLIES PER: PRODUCTS-COMPIOP AGO $1, O O O ' 000
POLICY PRO-CT LOC
AUTOMOBILE LMBIITY
ANY AUTO COMBINED SINGLE LIMIT $1
Ea accitlaM) , O O O, O O O
ALL OWNED AUTOS
BODILY INJURY $
SCHEDULED AUTOS (Per parson)
A HIRED AUTOS 02BO768819 3-26-01 3-26-02 BODILY INJURY
NON-OWNED AUTOS (Per accident)
$
PROPERTY DAMAGE $
(Re(accident)
GARAGE WBILRY AUTO ONLY-EA ACCIDENT $
PNY AUTO OTHER THAN EA ACC S
AUTO ONLY: AGO $
EXCESS UABILRY EACH OCCURRENCE $
OCCUR CLAIMS MADE AGGREGATE $
$
DEDUCTIBLE g
�RETENTION $ $
WORKERS COMPENSATION AND WC STAN- OTH-
ORY LIMO
FJAPLOYFAS W1BRlfY E.L.EACH ACCIDENT $1, 000 , 000
A E.L.DISEASE-EA EMPLOYEE $1, 000, 000
01WC925745 10-27-00 10-27-01 EL. DISEASE POLICY LIMIT $1, 000, 000
orHER
B PROFESSIONAL IHAC0000831 7-1-00 7-1-01 1, 000, 000
DESCRIPRON OF OPERATIONSILOCATIONS(MICLES(EXCLOSIONS ADDED BY ENDORSE SPECIAL PROVISIONS
CPA * 10 DAY NOTICE FOR NONPAYMENT OF PREMIUM
CERTIFICATE HOLDER IS NAMED AS ADDITIONAL INSURED WITH LIABILITY LIMITED TO
CLAIMS ARISING OUT OF THE INSUREDS OPERATIONS ONLY
CERTIFICATE HOLDER T�T�T ADDITIONAL INSURED; INSURER LETTER: CANCELLATION
' V C..uQiAAY LT{�{ur SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION
CAP I STRAND & CRA ANAL DATE THEREOF, THE ISSUING INSURER WILL MWELVBR-YO MAIL 3 0 DAYS WRITTEN
AUDIT SERVICES NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE LEFT, M 7HALL
32400 PASEO ADELANTO EMSUR ,
SAN JUAN CAPISTRANO CA RESREBExnmvE�
ATTN: CLERK 92675 AUTNORGEDREPRESENTATIVE
ACORD 28-S (7/97) ®ACORD CORPORATION 19M
` + % %
Policy Number: 02BO768819 Commercial General Liability
THIS ENDORSEMENT CHANGES THE POLICY. PLEASE READ IT CAREFULLY.
ADDITIONAL INSURED- OWNERS, LESSEES OR
CONTRACTORS (FORM B)
This endorsement modifies insurance provided under the following:
COMMERCIAL GENERAL LIABILITY COVERAGE PART.
Schedule
Name of Person or Organization:
THE CITY OF SAN JUAN CAPISTRANO&THE SAN JUAN CAPISTRANO COMMUNITY
REDEVELOPMENT AGENCY
(If no entry appears above,the information required to complete this endorsement will be shown in the
declarations as applicable to this endorsement.)
WHO IS AN INSURED(Section ❑) is amended to include as an insured the person or organization shown
in the schedule,but only with respect to liability arising out of"your work"for that insured by or for you.
CG 20 10 11 85 Copyright,Insurance Services Office, Inc., 1984
32400 PASEO ADELANTO ,�,,yy MEMBERS OF THE CITY COUNCIL
SAN JUAN CAPISTRANO, CA 92675 ty IAnOURfI DIANE L.BATHGAIE
JOHN 5.GELFF
(949) 483-1171 f51A105111 1 )951 JOHN GREMER
(949) 493-1053 (FAX) 1775 `^^'ATT HART
www.sanjuancapistrano.org 0 OAMD M. SWERDLIN
CITY MANAGER
GEORGE SCARBOROUGH
March 25, 2001
Moreland & Associates
1201 Dove Street, #680
Newport Beach, CA 92660
RE: Compliance with Insurance Requirements - City & CRA Annual Audit Services
The following insurance documents are due to expire:
Y General Liability 3/26/01
General Liability Endorsement naming the City of San Juan Capistrano and
the San Juan Capistrano Community Redevelopment Agency as additional
r insureds.
V Automobile Liability 3/26/01
V Workers Compensation 4/1/01
V Other Information: The certificate of insurance must also be in the name of
the City and Agency.
Please submit updated documentation to the City of San Juan Capistrano, attention City
Clerk's office, 32400 Paseo Adelanto, San Juan Capistrano, CA 92675 by April 9, 2001.
If you have any questions, please contact me at (949) 443-6308. ii
Since I An t tL 10 dib
Dawn M. Schanderl
Acting City Clerk
cc: Diane Regiier, Administrative Services
DRUG USE
1s
San Juan Capistrano: Preserving the Past to Enhance the Future
DATE(MWDD/YY)
AGORA CERTIFICATE 0 LIABILITY INSURANCE 7-10-00
PRODUCER THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION
PHILIP B . ROBINSON INSURANCE ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE
HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR
2081 BUSINESS CENTER DR. # 200 ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW.
IRVINE, CA 92612 9494749300 INSURERS AFFORDING COVERAGE
ENSURED INSURER A.AMERICAN STATES INSURANCE CO.
MORELAND & ASSOCIATES INSURERBPHILADELPHIA INDEMNITY INS CO.
1201 DOVE ST # 680 INSURER c.CALCOMP INSURANCE CO.
NEWPORT BEACH, CA 92660 INSURER D,
949-221-0025 INSURERS
COVERAGES
THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING
ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR
MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HFREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH
POLICIES. AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.
INSR TYPE OF INSURANCE POLICY NUMBER POLICY EFFECTIVE PO DATE(MWODfffl CY EXPIRATIONlm- LMIITB
GENERAL LIABILITY 0 2 BO 7 6 8 819 3-26-00 3-26-01 EACH OCCURRENCE $1, 000, 000
A COMMERCIAL GENERAL LIABILITY FIRE DAMAGE(My ane fire) $1, 000, 000
CLAIMS MADE a OCCUR MED EXP(My one person) $10, 000
PERSONAL 8 ADV INJURY $1, 000, 000
GENERAL AGGREGATE s2 ' 000' 000
GEN'L AGGREGATE LIMIT APPLIES PER: PRODUCTS-COMPIOP AGG $1, 000, 000
POLICY PRO- LOC
JECT
AID MDBX.E WBEITY COMBINED SINGLE LIMIT
ANY AUTO (Ea accident) f 1, 000, 000
ALL OWNED AUTOS BODILY INJURY
SCHEDULED AUTOS (Per pereon) $
A HIRED AUTOS 02B0768819 3-26-00 3-26-01 BODILY INJURY
NON-OWMED AUTOS (Per accident) S
PROPERTY DAMAGE
(Per accident) S
GARAGE LIABILITY AUTO ONkK 1DEZ:,
ANY AUTO —Y—EA ACC S EA
ATTER TI9W
AUTO 01J111':
EXCESSWIBRTTY EACH O $
OCCUR CLAIMS MAGE AOGREOA @'' -s $
� S
DEDUCTIBLE
RETENTION $ y
WORKERS COMPENSATION AND TORY
LIM
FlITAT- OER-
PLOYERS' LIABILITY E.L.EACH ACCIDENT $1, 000, 000
C E.L. DISEASE-EA EMPLOYEE $1, 0 0 0, 0 0 0
L004217154 4-1-00 4-1-01 E.L DISEASE-POLICYLIMR $1, 000, 000
OTHER
B PROFESSIONAL HAC0000831 7-1-00 7-1-01 1, 000, 000
DESCRIPTION OF OPERATIONSROCATIONSvcrl,:LES)UCLUSIONS ADDED BY ENDORSENFNTJSPECIAL PROVISIONS
CPA * 10 DAY NOTICE FOR NONPAYMENT OF PREMIUM
CERTIFICATE HOLDER IS NAMED AS ADDITIONAL INSURED WITH LIABILITY LIMITED TO
CLAIMS ARISING OUT OF THE INSUREDS OPERATIONS ONLY
CERTIFICATE HOLDER ADDITIONAL MSURED{ INSURER LETTER: CANCELLATION
CITY OF .SAN JUAN SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLm BEFORE THE EXPIRATION
CAPISTRANO & SAN Ii i �N DATE THEREOF, THE ISSUING [INSURER WILL BIDm l0 mL 30 DAYS wRrnEN
CAPISTRANO REDEVELOPMENT NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE LEFT,
AGENCY
32400 PASEO ADELhNTO -w�sovrsmEs--
SAN JUAN CAPISTRO CA 92675 AUTHORRED REPRESENTATIVE
ACORD 25-S (7197) L &ACORD CORPORATION 1998
Policy Number: 02BO768819 Commercial General Liability
THIS ENDORSEMENT CHANGES THE POLICY.PLEASE READ IT CAREFULLY.
ADDITIONAL INSURED - OWNERS,LESSEES OR
CONTRACTORS (FORM B)
This endorsement modifies insurance provided under the following:
COMMERCIAL GENERAL LIABILITY COVERAGE PART.
Schedule
Name of Person or Organization:
CITY OF SAN JUAN CAPISTRANO& SAN JUAN CAPISTRANO REDEVELOPMENT AGENCY
(If no entry appears above,the information required to complete this endorsement will be shown in the
declarations as applicable to this endorsement.)
WHO IS AN INSURED(Section II) is amended to include as an insured the person or organization shown
in the schedule, but only with respect to liability arising out of"your work" for that insured by or for you.
CG 20 10 11 85 Copyright, Insurance Services Office, Inc., 1984
• �«W„ •
�. tit
32400 PASEO ADELANTO _ MEMBERS OF THE CITY COUNCIL
SAN JUAN CAPISTRANO, CA 92675 ? !� COLLEGE CAMPBELL
(949) 493-1 171 _ �ij/' Jaw aRE1NER
ICl\\1\N1U WYAIT HART
(949) 493-1053 (FAX) G(euoul 1961 GIL JONES
1776 DAVID M.SWERDLIN
CITU MANAGER
GEORGE SCARBOROUGH
March 27, 2000
Mr. Michael Moreland L n1 1, P,
Moreland and Associates
570 Rancheros Drive, Suite 260
San Marcos, California 92069
enewal of General Liability. Automobile Liability and Workers' Compensation
Certificates of Insurance (Audit Services for the City of San Juan Capistrano and
Capistrano Community Redevelopment Agency)
Dear Mr. Morelan : 1 5� u
exp �1 ( I�
The General Liability and Automobile Liability Certifica e
above-referenced service expired on March 26, 2000. The Workers' Compensation
Certificate of Insurance is due to expire on April 1, 2000. In accordance with your
agreement, the insurance certificates need to be renewed for an additional period of one
year. The agreement requires a general liability endorsement form naming the City of San
Juan Capistrano as well as the Capistrano Community Redevelopment Agency as
additional insureds.
Please forward the updated certificates and the endorsement form to the City, attention
City Clerk's office, by April 10, 2000.
If you have any questions, please contact me at (949) 443-6310.
Thank you for your cooperation.
Very truly yours,
goal VrA .qb/1a "&V.
Dawn M. Schanderl
Deputy City Clerk
cc: --,-,Cheryl Johnson, City Clerk
Cynthia Russell, Director of Administrative Services
DRUG USE
1E
San Juan Capistrano: Preserving the Past to Enhance the Future
32400 PASEO ADELANTO v �'� MEMBERS OF THE CITY COUNCIL
SAN JUAN CAPISTRANO,CA 92675 A q SAM ALLEVATO
(949)493-117111 IntMP9Aif0 DIANE L.BATHGATE
(949)493.1053 FAX F9nu11XFn 4 4961 WYATT HART
www.sanjuancapistrano.org 4776 JOE SOTO
�'�_ • DAVID M.SWERDLIN
June 17, 2004
Ms. Kathryn Beseau
Moreland & Associates
1201 Dove Street, Ste 680
Newport Beach, CA 92660
Dear Ms. Beseau:
At their meeting of June 15, 2004, the City Council approved an agreement related
services to perform the city's annual audit for Fiscal Year ending June 30, 2004. And,
the Board of Directors of the Community Redevelopment Agency approved an
agreement related to services to perform the agency's annual audit for the Fiscal Year
ending June 30, 2004. Original, executed agreements for both agencies are enclosed
for your records.
Thank you for maintaining your insurance documentation current with our office. Please
keep in mind it must remain current, or all work under this agreement must stop and all
payments for services rendered will be withheld, until these documents are brought
current.
You may proceed with work under this agreement in coordination with the Project
Manager, Cynthia L. Russell, Administrative Services Director (949) 443-6301.
Yours truly,
Meg M aha CMC
City erk
enclos d: A eements
cc: Cynthia L. Russell, Administrative Services Director
San Juan Capistrano: Preserving the Past to Enhance the Future
32400 PASEO ADELANTO1• Q
KUI MEMBERS OF THE CITY COUNCIL
SAN JUAN CAPISTRANO,CA 92675 JOLLENECAMPBELL
OHNR
(949)493-1171 (�j mumune MATT HART HART
(949)493-1053 (FAX) nnnnm 1961 GILJONES
1776 DAVID M.SWERDLIN
• • OTYMANAGER
GEORGE SCARBOROUGH
August 5, 1999
Mr. Michael Moreland
Moreland and Associates
570 Rancheros Drive, Suite 260
San Marcos, California 92069
Re: Auditing Services - City of San Juan Capistrano and
Capistrano Community Redevelopment Agency
Dear Mr. Moreland:
At their meeting of August 3, 1999,the City Council of the City of San Juan Capistrano and
the Community Redevelopment Agency Board of Directors took action approve
agreements for annual audit services for the five-year fiscal period ending June 30, 2003.
Fully-executed copies of the City and Agency agreements are enclosed.
We have not yet received the insurance required in Section 14 of each agreement. Please
forward the required certificates, including the general liability endorsement, to the City
Clerk's office as soon as possible.
Thank you for your cooperation. Please feel free to contact Cynthia Russell,Administrative
Services Director, at 949-443-6301 if you have any questions.
Very truly yours,
Cheryl John n
City Clerk
Enclosure
cc: Administrative Services Director (with enclosures)
San Juan Capistrano: Preserving the Past to Enhance the Future
�K1� +�f �v �L� DATE(YWDDIM
ACOxxx
R� >tuP��� ka o L� � IN Rt4 E 8-4-99
PRODUCER THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION
PHILIP B . ROBINSON INSURANCE ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE
HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR
2081 BUSINESS CENTER DR. # 200 ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW.
IRVINE, CA 92612 9494749300 COMPANIES AFFORDING COVERA
COMPANY
A AMERICAN STATES
INSURED
COMPANY
MORELAND & ASSOCIATES B PHILADELPHIA c
1201 DOVE ST. # 680 COMPANY 01
NEWPORT BEACH, CA 92660 C
949-221-0025 COMPANY
D ca
flVERAL�L°S .
THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD
INDICATED, NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS
CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS,
EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVC BEEN REDUCED BY PAID CLAIMS.
co Lo TYPE OF INSURANCE POLICY NUMBER DALLY EFFECTIVE POLICY EXPIRATIONLIMITS(QIVY) DATE(MWDDA'Y)
GENERAL I AIHIU Y GENERAL AGGREGATE s2 , 000, 00O
A COMMERCIAL GENERAL LIABILITY 0 2 BO7 6 8 819 3-26-99 3-26-00 PRODUCTS-COMP/OP AGO $1, 000, 000
71 CLAIMS MADE 71 OCCUR PERSONAL S ADV INJURY $1, 000 , 000
OWNER'S 8 CONTRACTOR'S PROT EACH OCCURRENCE $1, 000, 000
FIRE DAMAGE(Any one fire) $1, 000, 000
MED EXP(Any orre Person) $10 ' 000
AUTOMOBGE MBILRY
ANY AUTO COMBINED SINGLE LIMIT $1, 000, 000
ALL OWNED AUTOS
BODILY INJURY $
SCHEDULED AUTOS (Per person)
A V HIRED AUTOS 02BO768819 3-26-99 3-26-00 BODILY INJURY
NON-OWNED AUTOS (Per accident) $
PROPERTY DAMAGE S
GARAGE MBILRY AUTO ONLY-EA ACCIDENT $
ANY AUTO OTHER THAN AUTO ONLY:
EACH ACCIDENT S
AGGREGATE $
EXCESS MBLSTYEACH OCCURRENCE $
UMBRFLLS FORM AGGR'eOATE
OTHER THAN UMBRELLA FORM S
WORKERS COMPENSATION AND TWRV TATLIMUS TI
EMPLOYERS'LIABILITY
EL EACH ACCIDENT $
THE PROPRIETCU TIW INCL EL DISEASE-POLICY LIMIT $
OFFICERS ARE: EXCL EL DISEASE-EA EMPLOYEE S
OTHER
B PROFESSIONAL HAC0000831 7-1-99 7-1-00 1, 000, 000
DESCRIPTION OF OPERATIONSILOCATIONIUVENICLEWSPECML RENS
CPA * 10 DAY NOTICE FOR NONPAYMENT OF PREMIUM
CERTIFICATE HOLDER IS NAMED AS ADDITIONALINSURED WITH LIABILITY LIMITED TO
CLAIMS ARISING OUT OF THE INSUREDS OPERATIONS ONLY
`4" HOEDFt CANEWtT[oN
CITY OF SAN JUAN SHOULD ANY OF THE ABOVE DESCRIBED POLICES BE CANCELLED BEFORE THE
CAPISTRANO & CAPISTRANO EXPIRATION DATE THEREOF, THE BSUMIG COMPANY WILL M9BYYdIFi MAL
COMMUNITY REDEVELOPMENT 30 DAYS WRITTEN NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE LEFT,
AGENCY
32400 PASEO ADELANTO UPON TRE
SAN JUAN CAPISTRO CA 92675 AUTHORISED REPRESENTATIVE
1
ACOt1 i!255(TtTf5} B IkLOktp `LfFty+ORt4TiN198B
Policy Number: 02BO768819 Commercial General Liability
THIS ENDORSEMENT CHANGES THE POLICY. PLEASE READ IT CAREFULLY.
ADDITIONAL INSURED - OWNERS, LESSEES OR
CONTRACTORS (FORM B)
This endorsement modifies insurance provided under the following:
COMMERCIAL GENERAL LIABILITY COVERAGE PART.
Schedule
Name of Person or Organization:
CITY OF SAN JUAN CAPISTRANO &CAPISTRANO COMMUNITY REDEVELOPMENT
AGENCY
32400PASEO ADELANTO
SAN JUAN CAPISTRANO, CA 92675
(If no entry appears above, the information required to complete this endorsement will be shown
in the declarations as applicable to this endorsement.)
WHO IS AN INSURED (Section II) is amended to include as an insured the person or
organization shown in the Schedule, but only with respect to liability arising out of"your work"for
that insured by or for you.
CG 20 10 11 85 Copyright, Insurance Services Office, Inc.,1984
STATE P.O. BOX 420807, SAN FRANCISCO, CA 94142-0807
COMPENSATION
I N S U R A N C E
FUND CERTIFICATE OF WORKERS' COMPENSATION INSURANCE
AUGUST 12, 1999 POLICY NUMBER: 688-99 IINTT 000002P
CERTIFICATE EXPIRES' 4-1-00
CITY OF SAN JUAN CAPISTRANO
ATTN: CITY CLERK
32400 PASEO ADELANTO
SAN JUAN CAPISTRANO, CA. 92675 JOB: AUDITING SERVICES-CITY OF
SAN JUAN CAPISTRANO
CAPISTRANO COMMUNITY
L REDEVELOPMENT AGENCY
This is to certify that we have issued a valid Workers'Compensation insurance policy in a form approved by the California
Insurance Commissioner to the employer named below for the policy0period indicated. _
This policy is not subject to cancellation by the Fund except upon t3Wdays'advance written notice to the employer.
30
We will also give you T919 daysadvance notice should this policy be cancelled prior to its normal expiration.
This certificate of insurance is not an insurance policy and does not amend, extend or alter the coverage afforded by the
policies listed herein. Notwithstanding any requirement, term, or condition of any contract or other document with
respect to which this certificate of insurance may be issued or may pertain, the insurance afforded by the policies
described herein is subject to all the terms,exclusions and conditions of such policies.
AUTHORIZED REPRESENTATIVE PRESIDENT
EMPLOYER' S LIABILITY LIMIT INCLUDTNS DEFENSE COLTS; tt,000,000 PER OCCURRENCE.
ENDORSEMENT #2065 ENTITLED CERTIFICATE HOLDERS' NOTICE EFFECTIVE
04/01/99 IS ATTACHED TO AND FORMS A PART OF THIS POLICY.
a
c
rn
EMPLOYER C0 n
rn
Iv <
r_ m
MORELAND AND ASSOCIATES ACCOUNTING CORPORATION co
DBA: MORELAND AND ASSOCIATES, INC.
1201 DOVE ST. , STE. 680
NEWPORT BEACH, CA. 92660
THIS DOCUMENT HAS A 13LUE PATTERNED BACKGROUND
10. APPROVAL OF EXEMPTION FROM FORMAL BID PROCESS - ASPHALT
SUPPLIES FOR FISCAL YEAR 1999-2000 (370.20)
As set forth in the Report dated August 3, 1999, from the Public Works Director, the
exemption from the formal bid process for acquisition of asphalt paving materials for
Fiscal Year 1999-2000 was approved.
11. RECEIVE AND FILE INVESTMENTS AS OF QUARTER ENDING JUNE 30
1999 (350.30)
The City Treasurer's Report of Investments for the Quarter Ending June 30, 1999, was
ordered received and filed.
12. ADOPTION OF RESOLUTION SUPPORTING "FAIR COMPETITION AND
TAXPAYER SAVINGS ACT" (630.30)
As set forth in the Report dated August 3, 1999, from the Assistant City Manager, the
following Resolution supporting changes to State law to allow the State to contract with
private companies for architectural and engineering services,and thereby ensuring local
governments' continuing ability to do the same, was adopted:
RESOLUTION NO.99-8-3-2, SUPPORTING"THE FAIR COMPETITION
AND TAXPAYER SAVINGS ACT" - A RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF SAN JUAN CAPISTRANO, CALIFORNIA,
SUPPORTING"THE FAIR COMPETITION AND TAXPAYER SAVINGS
ACT" INITIATIVE AND LEGISLATION
13. APPROVAL OF AGREEMENT FOR FIVE-YEAR AUDIT SERVICES
(MORELAND AND ASSOCIATES) (600..30)
As set forth in the Report dated August 3, 1999, from the Administrative Services
Director, the Agreement for five-year auditing services with Moreland and Associates
for the period ending June 30, 2004, at a total compensation of $127,900, was
approved.
PUBLIC HEARINGS
1. APPROVAL OF REQUEST TO ESTABLISH A PRIVATE SCHOOL LOCATED
AT THE NORTHEAST CORNER OF OSO ROAD AND AVENIDA DE LA VISTA
(REZONE 99-02 ARCHITECTURAL CONTROL 99-5 AND FLOODPLAIN
PERMIT 99-2)(THE OSO RANCH COMPANY/SADDLEBACK VALLEY
CHRISTIAN SCHOOL) (460.20/410.60/550.10)
Proposal:
Consideration of request to establish a private school located at the northeast corner
of Oso Road and Avenida de la Vista. The project site is designated 1.4 - Medium
Density Residential and 2.0 General Open Space on the General Plan Land Use Map.
The 1.4 designation permits the development of a maximum of 5 dwelling units per acre
City Council Minutes -5- 8/3/99
AGENDA ITEM August 3, 1998
TO: George Scarborough, City Manager
FROM: Cynthia L. Russell, Administrative Services
SUBJECT: Consideration of a Five Year Agreement for Auditing Services for Fiscal
Years Ending June 30, 1999 through June 30, 2003 (Moreland and
Associates)
RECOMMENDATION:
By Motion, approve the attached five year agreement for audit services with Moreland and
Associates.
SITUATION:
A. Summary and Recommendation:
The City and Water District are audited annually by an independent CPA firm. This
annual audit is required pursuant to City Council policy and certain legal requirements.
The City and Water District's current agreements for audit services expired with the
completion of work for the fiscal year ended June 30, 1998. City staff issued a Request
for Proposal to qualified firms and received four proposals for audit services. In an
effort to assure that the City/District financial statements receive the most effective
review, staff recommends a five year rotation of auditors. This allows for some
consistency during the term of the agreement while providing for a fresh look at our
operations every five years. Based on the results of the review of the proposals
received, staff recommends the City Council approve a five year agreement with
Moreland and Associates. A copy of their proposal is attached as Exhibit A to the
attached agreement for audit services (Attachment 2)
B. Background:
Selection Process - Requests for Proposals were issued on May 7, 1999 with
responses requested by June 4, 1999. The City sent out ten proposals and received
four proposals. Copies of each proposal are available in the Administrative Services
Director's office. The proposals were as follows:
FOR CITY COUNCIL AGEND�
��ff � %�
AGENDA ITEM -2- August 3, 1999
Firm Name Five Year Cost
Caporicci & Larson $115,640
Moreland and Associates $154,900
Diehl, Evans and Company $167,400
Varinek, Trine and Day $189,475
These costs are broken down between the City, District and Agency in Attachment 1.
Staff conducted oral interviews and contacted references for all four firms.
Evaluation Criteria
City staff developed six criteria for evaluating each audit firm. Each criteria was
weighted in order of importance as follows:
Criteria Weight
1. Experience with similar engagements 2.5
2. Price 2.5
3. References 1.5
4. Staff Qualifications, Training, etc. 1.5
5. Proposal Quality/Interview 1.0
6. Other Support Services 1.0
Each proposal can receive a maximum of five points in each category for a maximum
total of 50 points. The best firm for the City's purposes should have extensive
experience with "full responsibility" for audits of cities where the financial statements
have been prepared by the auditor and the Comprehensive Annual Financial Report
(CAFR) has achieved the State and National awards for conformance. The proposed
price is rated from highest to lowest. The proposal with the lowest price receives five
point with all others being reduced by 0.5 points in order of price, lowest to highest. In
the area of references, staff was interested in understanding how well the firm's
personnel coordinated with staff,were deadlines met,was the firm able to complete the
scope of their work within their contract amount. Staff qualifications and training
focuses on the individual staff members' education, experience and the firm's training
philosophy. When evaluating proposal quality and interview responses, staff was
looking for completeness and accuracy as well as how well the assigned staff will
interact with the City's staff. Lastly, other support services evaluates what additional
services the firm can provide. These services could include specialized audits,
bookkeeping services, computer and other specialized services.
AGENDA ITEM -3- August 3, 1999
Analysis of Proposals
Based on our evaluation, the four firms submitting proposals scored as follows:
Moreland and Associates 140.95
Diehl, Evans and Company 140.50
Caporicci and Larson 134.70
Vavrinek, Trine and Day 120.50
Total points are based on a ratings made by three City staff members, price and
references (See Attachment 1). In this RFP process, the second lowest bidder has
received the most points. During our reference check, the low bidder did not fare as
well as the other firms and would not be recommended for work with the City at this
time.
Moreland and Associates has worked for the City in this capacity in the past and has
audited more than 30% of the cities in California. A partial list of their clients includes
Fountain Valley, Fullerton, Stanton, Tustin, Yorba Linda, Poway, Temecula, San
Marcos and Santa Fe Springs. The majority of their clients submit for and receive
annual awards for their financial statements. In contacting these cities and from past
experience, it is very apparent that Moreland and Associates is very effective and
provides a very professional and complete service. Additionally, a change in auditors
will provide a fresh look at the City/District financial statements and assist the City in
increasing its ability to provide more effective services in the future. Therefore, based
on the points received, a competitive price and excellent references, Moreland and
Associates, is being recommended by City staff.
COMMISSION/BOARD REVIEW AND RECOMMENDATIONS:
N/A
FINANCIAL CONSIDERATIONS:
The City/District have budgeted sufficient funds for these services in the FY 1999/2000
budget.
NOTIFICATION:
Moreland and Associates
570 Rancheros Drive, Suite 260
San Marcos, California 92069
Attn: Mr. Michael Moreland
AGENDA ITEM -4- August 3, 1999
ALTERNATE ACTIONS:
1. By Motion, approve the attached five year agreement for audit services with Moreland
and Associates.
2. Direct staff to enter into an agreement with another firm
3. Request further information from staff.
RECOMMENDATION:
By Motion, approve the attached five year agreement for audit services with Moreland and
Associates.
7stpec u.11y Subtted,is u.
Rus`self�
Administrative Services Director
Attachment 1 - Audit Proposal Review Results
Attachment 2- Agreement for Annual Audit Services(Agreement in Council Packet only.
Agreement available for public review in the City Clerk's office).
Exhibits to Agreement available in Council Office $ City Clerk's Office
C:\MyFileslAG EN DA\1999audit.wpd
Vavrinek, Diehl,
Category Caporrici Trine and Evans and Moreland
Category Weight and Larsen Day Co. and Assoc.
Experience w/similar engagement 2.5 30.00 35.00 37.50 37.50
References 1.5 18.00 20.25 22.50 22.50
Staff Qualifications, Training, Etc. 1.5 18.30 18.75 21.00 21.00
Proposal Quality/Interview 1.0 16.70 12.50 16.00 15.20
Price 2.5 37.50 22.50 30.00 33.75
Other Support Services 1.0 14.20 11.50 13.50 11.00
Total 10 134.70 120.50 140.50 140.95
Staff Hours Proposed 530 479 553 668
$115,640 $189,475 $167,400 $154,900
Current Year- Price Budget
City $26,500 $16,925 $27,100 $22,600 $19,000
CHC $2,000 $2,725 $2,825 $900 $2,000
CVWD $5,100 $2,625 $2,000 $5,500 $5,000
Sub-Total/City $33,600 $22,275 $31,925 $29,000 $26,000
CRA $5,500 $3,775 $5,600 $5,500 $5,000
Grand Total $39,100 $26,050 $37,525 $34,500 M.0-0-0
Audit Proposal Review Results Attachment 1
f
EXHIBIT A
PROPOSAL OF AUDIT SERVICES
CITY OF SAN JUAN CAPISTRANO
JUNE 4, 1999
(MASTER COPY)
TITLE PAGE
RFP SUBJECT: AUDIT PROPOSAL
CITY OF SAN JUAN CAPISTRANO
NAME OF PROPOSING FIRM: MORELAND&ASSOCIATES
LOCAL ADDRESS: 570 RANCHEROS DRIVE
SUITE 260
SAN MARCOS, CA 92069
TELEPHONE NUMBER: (760)752-3390
NAME OF CONTACT PERSON: MICHAEL C. MORELAND
DATE: JUNE 4, 1999
TABLE OF CONTENTS
SECTION PAGE
Letter of Transmittal 1
Independence 3
License to Practice in California 3
Firm's Qualifications and Experience 3
Partner, Supervisory and Staff Qualifications and Experience 10
Prior Engagements with the City 16
Similar Engagements with Other Governmental Entities 16
Specific Audit Approach 17
Identification of Anticipated Potential Audit Problems 22
Report Format 23
Appendix A-Latest External Quality Control Review Report
Appendix B—Proposer Guarantees
Appendix C—Proposer Warranties
Appendix D—Sample Reports
1201 DOVE STREET,SUITE 680
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CERTIFIED PUBLIC ACCOUNTANTS 570 RANCHEROS DRIVE,SUITE 260
SAN MARCOS,CA 92069
(760)752-3390
June 4, 1999
Ms. Cynthia L. Russell
Director of Administrative Services
City of San Juan Capistrano
32400 Paseo Adelanto
San Juan Capistrano, CA 92675
Dear Ms. Russell:
We are pleased to present this proposal of audit services to the City of San Juan Capistrano. We have
addressed each of the specifications included in your Request for Proposal. We have also provided
significant information about our service approach to auditing.
We currently audit the financial statements of thirty California cities, twenty-seven redevelopment
agencies, and many other governmental entities. Our success in providing professional services to your
specialized industry is in part due to our dedication to the development and implementation of the
accounting and auditing issues relating to governmental accounting. Our knowledge of your industry
is best demonstrated by the fact that for the past ten years, over ten percent of the 'outstanding"
awards in financial reporting issued by the California Society of Municipal Finance Officers were issued
to our clients. Additionally, approximately ten percent of the Certificates of Achievement for
Excellence in Financial Reporting issued by the Government Finance Officers Association to California
cities during the past ten years were issued to our clients. We are very proud of our part in these
achievements.
We have also achieved success because we understand that we provide a service to our clients. We
provide an audit approach that satisfies all of the technical requirements without forgetting that we
provide a service. We encourage you to verify our level of service as well as the availability of Ms.
Michelle Boardman, the audit manager, and myself with the references provided in our proposal. We
think you will be pleased at how highly our clients praise the quality of service we provide.
You will have easy access to each of the audit team members. I will personally supervise all phases of
audit planning, detailed audit testing and report preparation. Throughout the year you should feel
comfortable in calling us for advice, as we are never too busy to meet the needs of our clients. Our
clients rely on us to help keep them up-to-date on new developments affecting their industry, because
they recognize our commitment to serving the needs of local government.
1
Ms. Cynthia L.Russell
Director of Administrative Services
City of San Juan Capistrano
June 4, 1999
Page 2
Briefly stated, the scope of services includes the following for each of the five years ending June 30,
2003:
- A financial audit of the City's Comprehensive Annual Financial Report(CAFR).
- An expansion of the City's financial audit to meet the requirements of the Single Audit Act.
- A separate financial and compliance audit of the City of San Juan Capistrano Community
Redevelopment Agency.
- A separate financial and compliance audit of the City of San Juan Capistrano Community
Housing Corporation.
- A separate financial and compliance audit of the Capistrano Valley Water District, as necessary.
- The application of agreed-upon procedures in connection with the annual calculation of the
appropriations limit as required by Section 1.5 of Article} IIIB of the California Constitution.
- A management letter containing our comments and recommendations for improving the
accounting procedures and the systems of internal control.
- A letter to the City Council containing required communications about the audit process.
We have the experience and the resources to complete the above scope of services within the time
periods described in your Request for Proposal. In addition, it is our practice to provide continuity of
staff during the entire term of the agreement, at the partner, manager, and senior accountant level.
As you read through our proposal, we hope you will recognize the philosophy we follow regarding our
relationship with clients. We believe this is what sets us apart from our competition. Our philosophy
can be summarized in the following concepts:
- We recognize that our product is a service.
- We are careful to consider the comfort level of our client's staff while maintaining professional
skepticism.
- We recognize that our work is accomplished by working with City staff yet our client is the City
Council.
Thank you for providing us the opportunity to present this proposal, as we would very much like to
become auditors for the City of San Juan Capistrano. We sincerely look forward to working with you
and other City staff. We would be pleased to provide any additional information or answer any
questions you may have regarding our proposal.
Very truly yours,
MORELAND & ASSOCIATES
�Il �
Michael C. Moreland,Partner
MCM:shn
2
TECINIICAL PROPOSAL
SECTION I—INDEPENDENCE
Our firm and each staff member meets the independence requirement as defined by generally
accepted auditing standards and the U.S. General Accounting Office's Government Auditing
Standards. This applies to the City of San Juan Capistrano and its component units. We will
provide written notice to the City of any professional relationships entered into during our term as
auditors for the City.
SECTION II—LICENSE TO PRACTICE IN
THE STATE OF CALIFORNIA
The firm and all assigned key professional staff are properly licensed to practice in California.
SECTION III—FIRM'S QUALIFICATIONS
AND EXPERIENCE
ABOUT OUR FIRM
Moreland & Associates is a large regional firm of certified public accountants providing auditing,
accounting, consulting and income tax services to numerous governmental clients. Our services
are provided from our offices in San Marcos, Newport Beach, and Oakland by forty-five
professionals and four support staff. Services to the City of San Juan Capistrano will be provided
by our San Marcos office. Our firm and all of our employees are strongly committed to
governmental accounting. All of our professional staff have municipal government auditing
experience. Over ninety-five percent of our work involves services to local government clients.
The engagement partner, Mr. Moreland, is very active in all professional organizations in
California which deal with municipal finance. Much of his involvement is detailed in his resume,
which is included in the next section of our proposal. All of the staff identified in this proposal are
quite active in their commitment to governmental accounting, as indicated in their resumes.
QUALITY CONTROL REVIEW
Our firm has enrolled in the Quality Review Program offered by the American Institute of
Certified Public Accountants. Our most recent quality review was completed in May of 1997 and
included specific government engagements. We received an unqualified opinion, a copy of which
is included as Appendix A.
Several years ago, the State Controllers Office completed a quality control review of our working
papers supporting audits of two California cities. We were informed that we were the first firm
they reviewed that "fully complied" with all of the professional and governmental standards when
conducting audits of California cities,
There is not now nor has there ever been any regulatory action taken against Moreland &
Associates.
3
CURRENT GOVERNMENTAL CLIENTS AND DIRECTLY RELATED EXPERIENCE
We are currently performing financial audits for the following governmental clients:
Cities of Agoura Hills, Baldwin Park, Bell Gardens, Calabasas, Covina, Fountain
Valley, Fullerton, Glendora, Healdsburg, La Canada Flintridge, La Mirada, Livermore,
Monrovia, Montebello, Monterey Park, Palos Verdes Estates, Pico Rivera, Poway,
Rolling Hills Estates, San Marcos, Santa Clarita, Santa Fe Springs, Santa Maria, Solana
Beach, Stanton, Temecula, Tulare, Tustin, Watsonville, and Yorba Linda, California.
Twenty-one of these cities have been clients for over five years and the remaining nine
cities have selected us as their auditors for a three or more year period.
Community Redevelopment Agencies of the Cities of Agoura Hills, Baldwin Park, Bell
Gardens, Covina, Fountain Valley, Fullerton, Glendora, Healdsburg, La Canada
Flintridge, La Mirada, Livermore, Montebello, Monrovia, Monterey Park, Pico Rivera,
Poway, San Marcos, Santa Barbara, Santa Clarita, Santa Fe Springs, Santa Maria,
Solana Beach, Stanton, Temecula, Tulare, Tustin, Watsonville, and Yorba Linda.
- Las Virgenes Municipal Water District.
- Triunfo Sanitation District.
- County Sanitation Districts of Orange County.
- Santa Margarita-San Luis Rey Watershed Planning Agency.
- Orange County Council - Boy Scouts of America-
- California Inland Empire Council - Boy Scouts of America.
- California Avocado Commission.
- West San Gabriel Valley Consortium.
- Palos Verdes Peninsula Transit Authority.
- Orange County Fire Authority.
In addition to the financial audits listed above, we have completed the following:
- City of Brea - Senior Citizen compliance audit. Special review of purchasing
procedures, and a review of a fixed asset appraisal.
- City of Del Mar - Performed limited reviews of admissions taxes paid to the City relating
to the annual Del Mar Grand Prix auto race.
- City of El Segundo - Reviewed records supporting business licenses at selected
businesses within the City.
4
City of Fullerton - Reviewed golf course revenues in order to determine compliance with
the City's golf course management agreement.
City of Laguna Beach - Special review of City Treasurer's activities, and a Transportation
Development Act compliance audit.
City of La Mirada - Transportation Development Act compliance audit, and a special
five-year review of certain Redevelopment Agency transactions.
City of Manhattan Beach - Served as City internal audit staff performing reviews of
various internal accounting activities such as cashiering, business license issuance and
related cash receipts and fire department permit issuance. Also, annually reviewed
admission taxes paid to the City in connection with a Virginia Slims tennis tournament.
City of Montebello - Various cash flow projections in connection with proposed bond
issues, and a review of the accounts payable system.
City of Oceanside - Community Development Block Grant audit, Section 8 Housing
Assistance Payment Program Grant audit, a long-term loaned accountant, a special
review of the golf course operations, a special review of cash cut-off, and the annual
review of card room revenues.
City of Pasadena- Reviewed accounts payable system.
City of Pomona - Evaluation of computerized systems and internal controls relating to
their on-line utility billing system.
City of San Fernando - Business license tax audit.
City of Santa Fe Springs - Reviewed tax increments allocated by the County of Los
Angeles to each Redevelopment Agency Project Area since inception of the project areas.
California Avocado Commission - Assisted staff in the documentation of accounting and
budgeting policies and procedures.
West San Gabriel Valley Consortium - We performed a management and operations
audit of all of the major operating functions of the Consortium. We also developed
procurement policies and procedures, and a cost allocation plan.
We have reviewed franchise payments and/or contract compliance from various cable
and disposal companies for the cities of Brea, Fountain Valley, Glendora, Huntington
Beach, Laguna Hills, Lake Forest, Mammoth Lakes, Mission Viejo, Newport Beach,
Oceanside, Temecula,West Covina, and Yorba Linda.
We have reviewed Transient Occupancy Tax payments from some or all hotels/motels for
the cities of Barstow, Big Bear Lake, Calistoga, Costa Mesa, Cypress, Escondido,
Hawthorne, Laguna Beach, Lake Forest, Long Beach, Manhattan Beach, Mission Viejo,
Monterey Park, Newport Beach, Pomona, San Mateo, Santa Fe Springs, Solana Beach,
Solvang, Sunnyvale, Temecula, Torrance, Tustin, and Yuba City.
5
DATA PROCESSING. AUDITING AND CONSULTING
As you know, nearly all governmental entities today utilize some form of electronic data
processing equipment. Therefore, our staff has extensive experience in auditing within an
electronic data processing environment.
During our evaluation of the internal controls over your major accounting operations such as
cash receipts, cash disbursements, payroll, and fixed assets, we will determine the controls
you have established over data processed by the computer. Subsequently, we will develop
audit tests to verify that the controls you have established are functioning as intended.
We utilize spreadsheet and word processing programs and several other useful software
programs on portable computers as an audit tool on all audit engagements. The audit staff
assigned to the engagement will have extensive experience in efficiently and effectively
utilizing these computers on a variety of auditing and consulting engagements.
Several years ago, we completed an evaluation of the computerized utility billing system of
the City of Pomona. The study included an evaluation of activities in the Finance
Department, Data Processing Department, Water Department and the Treasury Office. We
have evaluated alternative computerized accounting software for several Cities. We assisted
the cities of Calabasas, La Canada Flintridge, Laguna Hills, Laguna Niguel, Lake Forest,
Malibu and Twentynine Palms in their implementation of new hardware and accounting
software, which included training staff and developing policies and procedures for manual
and computer processes. We have assisted numerous cities and special districts in the
implementation of new accounting software.
O'T'HER CONSULTING SERVICES
Our general capability to provide consulting services is best demonstrated by our many years
of successfully serving the governmental industry as described in our resumes. We have
completed management audits for the County of San Bernardino, the South Coast Air Quality
Management District, and the cities of Modesto and Long Beach.
We provide a wide variety of consulting services to our government clients. Those services
which are related to accounting or auditing or which involve finance department type
activities are performed entirely by our professional staff. Examples of these types of
services are as follows:
Review of business licenses, transient occupancy taxes, admission taxes, franchise
fees, contract compliance, etc.,
Review and analysis of property taxes allocated by the County,
Review or documentation of accounting policies and procedures,
Special accounting projects,
Internal audit department type services, and
Loaned accountants.
6
We performed a study to determine if the internal control procedures were adequate and
functioning properly within the Parks and Recreation Department of a large city. The major
systems reviewed were cash receipts/revenues, purchasing/accounts payable/contracting, and
payroll for contract employees.
We also performed, on behalf of a governmental entity, a study of the administrative systems,
procedures, and controls of one of the largest temporary shelters for the homeless in
California. The project involved the assessment of new and/or improved systems and the
identification of the administrative positions responsible for monitoring the new systems.
GOVERNMENTAL ACCOUNTING SERVICES DEPARTMENT
Our Governmental Accounting Services Department is, in effect, an employment agency that
provides temporary, full-time or part-time personnel who are experienced in governmental
accounting. Our staff is available to replace an absent employee on a full-time basis, or to
complete a specific task or series of tasks.
While we can imagine a variety of recurring and nonrecurring projects that we can perform
for you, there are many more of which only you are aware. Some of the projects we have
performed for other governmental entities are:
Preparation of an accounting policies and procedures manual.
Preparation of the State Controller's Report and the Street Report.
Preparation of monthly bank reconciliations, investment reports, and financial reports.
Assistance in the preparation of the budget.
Assistance in the year end closing.
Assistance in recording bond issues or monthly fiscal agent activity.
Grant accounting and analysis.
On-call staff from the Accountant to the Finance Director level.
These services are offered throughout the year at the same reduced rates regardless of the
constraints of a "busy season". In today's jargon, we are providing you an opportunity to
privatize certain functions within your Finance Department or to fill temporarily vacant
positions.
KNOWLEDGE OF REDEVELOPMENT AGENCIES
We have performed financial and compliance audits of numerous redevelopment agencies as
listed in our resumes. You will also note in Mr. Moreland's resume that he is a member of
the State Controller's Advisory Committee that developed the Redevelopment Compliance
Audit Guidelines. Mr. Moreland, as Chairman of the Governmental Accounting and
7
Auditing Committee of the California Society of Certified Public Accountants, advised the
State Controller's Office in the development of accounting systems for redevelopment
agencies, revisions to the Compliance Audit Guidelines, and revisions to the Annual State
Controller's Report.
THE ANNUAL CALCULATION OF THE APPROPRIATIONS LIMIT
Mr. Moreland was a member of the League of California Cities Gann Appropriation Limit
Task Force. The Task Force developed new guidelines for the computation of the annual
appropriations limit as a result of the passage of Proposition 111. Mr. Moreland, on behalf of
the California Society of Certified Public Accountants, assisted the Task Force by developing
the appropriate procedures and reporting in connection with the application of agreed-upon
procedures relating to the annual calculation of the appropriations limit as part of the annual
financial audit process.
MANAGEMENT LETTERS
We issue management letters every year in connection with all of our governmental clients.
Unless there are unusual circumstances, the management letters are issued at the conclusion
of the audit concurrent with the issuance of the audited financial statements.
Our management letters contain observations and recommendations that are meaningful to
our clients. They are intended to be constructive and are in fact viewed in a very positive
manner by our clients. Management letters are always reviewed in draft form with
appropriate client personnel before they are issued.
ASSISTANCE IN RECEIVING AWARDS
Each year, four of our staff participate in the review of annual financial reports under the
California Award Program. For the past ten years, Mr. Moreland has been a member of the
final three-person committee reviewing reports under the California Award Program. During
the past several years, we have assisted the cities of Agoura Hills, Baldwin Park Brea,
Camarillo, Chino, Chino Hills, Covina, Culver City, Cypress, Dana Point, Dinuba,
Escondido, Fountain Valley, Fullerton, Glendora, Irvine, La Mirada, Laguna Beach, Laguna
Hills, Lake Forest, Mission Viejo, Monrovia, Montebello, Monterey Park, Newport Beach,
Oceanside, Orange, Palos Verdes Estates, Pico Rivera, Placentia, Poway, Rialto, Rolling
Hills Estates, San Buenaventura, San Clemente, San fernando, San Juan Capistrano, San
Marcos, Santa Fe Springs, Solana Beach, Stanton, Temecula, Tulare, Tustin, West Covina
and Yorba Linda in receiving "outstanding" awards under the California Award Program.
Most of these cities have also received Certificates of Achievement from the GFOA. For the
year ended June 30, 1998, all twenty of our clients that applied to the CSMFO received
"outstanding" awards in financial reporting. All of the staff identified in our proposal have
experience in preparing award-winning CAFRs.
In 1990, Mr. Moreland developed a program entitled "How to Prepare an Award Winning
CAFR" for the California Society of Municipal Finance Officers. He participated in
presenting the program on seven occasions to over two hundred attendees.
8
FEDERAL AND STATE GRANTS AND THE SINGLE AUDIT
Today, nearly all governmental entities are receiving significant revenues from Federal and
State grants. These revenue sources have become so significant that the National Council on
Governmental Accounting (NCGA) selected the subject of "Grant Accounting" to be one of
the first areas to be resolved in connection with the restatement of Governmental Accounting,
Auditing and Financial Reporting. Mr. Moreland was a member of the NCGA Accounting
Task Force that developed the exposure draft that became NCGA Statement 2, Grant.
Entitlement, and Shared Revenue Accounting and Reporting by State and Local
Governments.
We have audited countless federal and state grants in connection with the governmental
clients we have served. Some of the grants we have audited include CDBG, FAA, FAU,
FEMA, EDA, DTPA, OCJP, TDA, UMTA, Asset Forfeiture Funds, Senior Citizens'
Nutrition, Child Development, and Section 8 Housing Assistance Payment Programs. We
have also audited numerous federal and state grants in connection with not-for-profit entity
audits.
Our working papers will be retained for a minimum of three years. They will be available to
the City, federal agencies, state agencies and other parties at the direction of the City.
KNOWLEDGE OF NCGA AND GASB STATEMENTS AND INTERPRETATIONS
Mr. Moreland worked closely with three members of NCGA in connection with various
governmental accounting organizations. Also, as Chairman of the California Committee on
Municipal Accounting, he made an oral presentation to the Governmental Accounting
Standards Board (GASB) on the governmental accounting issues which are most important
in California, and has responded to all documents released by the GASB seeking public
comment.
Mr. Moreland is one of four practicing CPAs in the United States selected by the GASB to
review and comment upon potential implementation problems in connection with proposed
GASB Statements for smaller governmental units. He is also a member of the GASB Task
Force on the Financial Reporting Model,
ASSISTANCE IN GOVERNMENTAL BOND OFFERINGS
Today, because of the changing bond market and the changes in financing vehicles available
to local government, governmental entities almost always utilize bond consultants in
developing a financing strategy and the appropriate bond documents. When requested, we
assist our clients in the review of the official statement in connection with municipal bond
issues. We also issue consent letters upon request, and many in the firm have assisted in
local government bond issues.
The recording of long-term debt can be very complicated and can involve numerous fund
types, an account group and several entities. Because these transactions occur infrequently in
many cities, we are often called upon to assist in preparing the required journal entries to
record these transactions. We would be pleased to assist you should the need arise.
9
FRANCHISE AUDITS
As mentioned above, we have reviewed franchise fees based on gross receipts in connection
with cable and refuse companies for the cities of Brea, Fountain Valley, Glendora,
Huntington Beach, Laguna Hills, Lake Forest, Mammoth Lakes, Mission Viejo, Newport
Beach, Oceanside, Temecula, West Covina, and Yorba Linda. Additionally, we have
performed tests of gross receipts on behalf of numerous cities in connection with various
recreational activities or sporting events such as golf, tennis, horseback riding, swimming and
auto racing.
AVAILABILITY
Throughout the year you and your staff should feel comfortable calling us for advice. We
should be viewed as another resource available to you in carrying out your financial and
administrative duties. We will contact City staff throughout the year to discuss how current
accounting pronouncements may affect your accounting or financial reporting. We believe
our ability to quickly respond to your needs and to keep you informed should be a significant
consideration in selecting us as your auditors. Please verify our level of service and the
availability of Mr. Moreland and Ms. Boardman with the references provided below. Our
staff is, of course, available to provide accounting, auditing or consulting services throughout
the year.
EDUCATIONAL PROGRAMS
Our staff is continually expanding their knowledge of the governmental industry through formal
in-house training programs, programs offered by the California Society of Certified Public
Accountants and other professional organizations, and through on-the-job training. We believe
this mixture of training techniques will provide you with a well-trained staff to satisfy your auditing
needs throughout the term of the agreement. We have also offered one-on-one training in
governmental accounting to selected client personnel.
You will note from the resumes of Mr. Moreland and Ms. Boardman that they are extremely well
qualified to conduct in-house training programs for our staff. In addition, Mr. Moreland has
updated both of the major governmental accounting and auditing courses offered by the California
Society of Certified Public Accountants, Audits of California Governmental Units and
Governmental Accounting and Auditing Update.
SECTION TV-PARTNER, SUPERVISORY AND
STAFF QUALIFICATIONS AND EXPERIENCE
Our audit team members have extensive, direct experience in auditing California cities. We
believe our individual qualifications will assure you of receiving the type of service we describe in
this proposal. We encourage you to contact the references provided below. We are confident that
all of our clients are satisfied with the level of service we provide.
10
It is our practice to provide continuity of staff during the entire term of the agreement at the
partner, manager, and senior accountant level. Except for unusual circumstances, all three of these
positions will be filled by staff who served the City during the prior year.
As shown in Figure 1, our audit team will be organized under the direction of Mr. Michael
Moreland. He will assume overall responsibility for services provided to the City. He will be
supported by Ms. Michelle Boardman, who will manage the staff working in the field. Ms. Jane
Won will be the senior accountant in charge of the fieldwork, and Mr. Charles Acocello will be
the quality control reviewer. Their resumes are presented below.
RESUME OF MICHAEL MORELAND ENGAGEMENT PARTNER
Michael Moreland will assume overall responsibility for services provided to the City. Mr.
Moreland has over twenty years of experience in performing financial and compliance audits for
government. Some of the clients served include:
- Cities of Bell Gardens, Beverly Hills,Big Bear Lake, Bradbury,Brawley, Brea, Calabasas,
Canyon Lake, Chino, Chino Hills, Commerce, Covina, Culver City, Cypress, Dana Point,
Delano, Del Mar, Dinuba, Escondido, Fountain Valley, Fullerton, Garden Grove,
Glendale, Glendora, Grand Terrace, Hawthorne,Heaidsburg,Irvine,La Canada Flintridge,
La Mirada, La Palma, Laguna Beach, Laguna Hills, Laguna Niguel, Livermore, Los
Alamitos, Los Angeles, Lynwood, Mammoth Lakes, Manhattan Beach, Mission Viejo,
Monrovia, Montebello, Monterey Park, Newport Beach, Oceanside, Orange, Pasadena,
Perris, Pico Rivera, Pomona, Poway, Rialto, San Fernando, San Juan Capistrano, San
Marcos, Santa Clarita, Santa Fe Springs, Solana Beach, South Lake Tahoe, South
Pasadena, Stanton, Sunnyvale,Tehachapi,Temecula,Torrance,Tulare,Tustin,Twentynine
Palms, Villa Park,Watsonville,West Covina and Yorba Linda, California.
- Community Redevelopment Agencies of the cities of Bell Gardens, Big Bear Lake,
Brawley, Brea, Commerce, Compton, Covina, Culver City, Cypress, Dana Point,
Escondido, Fountain Valley, Fullerton, Glendora, Grand Terrace, Hawthorne, Healdsburg,
La Canada Flintridge, La Mirada, La Palma, Livermore, Los Angeles, Lynwood, Mission
Viejo, Montebello, Monrovia, Oceanside, Orange, Perris, Pico Rivera, Pomona, Poway,
Rialto, San Buenaventura, Calabasas, San Juan Capistrano, San Marcos, Santa Fe Springs,
Solana Beach, South Pasadena, Stanton, Temecula, Tulare, Tustin, Watsonville, West
Covina and Yorba Linda
- Los Angeles Unified School District.
- City of Los Angeles,Department of Airports.
- Cities of Los Angeles and Pasadena,Fire and Police Pension Systems.
- Office of the Los Angeles County Superintendent of Schools.
- South East Regional Reclamation Authority.
- Orange County Cities Risk Management Authority(OCCRMA).
11
- Rossmoor Community Services District.
Triunfo Sanitation District.
County Sanitation Districts of Orange County.
Santa Margarita-San Luis Rey Watershed Planning Agency.
CalifomiaAvocado Commission.
West San Gabriel Valley Consortium.
Central Orange County Fixed Guideway Agency.
Orange County Council-Boy Scouts of America.
- California Inland Empire Council-Boy Scouts of America.
Santa Fe Springs Public Improvements Corporation.
Mr. Moreland is very active in organizations that relate to the public sector industry. His
involvement includes:
California Society of Certified Public Accountants:
- Chairman of the State Governmental Accounting and Auditing Committee.
- Member of State Controller's Advisory Committee for Redevelopment Compliance
Guidelines.
- Editorial consultant and author for seven years of a regular column on governmental
accounting and auditing in Outlook Magazine, a publication of the California Society
of Certified Public Accountants.
California Society of Municipal Finance Officers(CSMFO):
- Associate member; regularly attends monthly section meetings and annual
conferences.
- Frequent speaker at section meetings and annual conference. Regular instructor at
weekend training seminars.
- Participates in the preparation and instruction of the Career Development Program
"How to Prepare an Award Winning CAFR".
- Participates in the review of annual financial reports and member of three-person final
review committee under the California Award Program.
Government Finance Officers Association:
- Associate member and frequent instructor of Professional Development Programs.
- Member of National Council on Governmental Accounting Grant Accounting Task
Force which developed the exposure draft that became NCGA Statement 2, Grant
Entitlement, and Shared Revenue Accounting and Reporting By State and Local
Governments.
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Other Organizations and Activities:
- Chairman of California Committee on Municipal Accounting.
- American Institute of Certified Public Accountants.
- Member GASB Task Force on the Financial Reporting Model.
- Member GASB Small Governments Task Force.
Mr. Moreland received a Bachelor of Business Administration degree in Accounting from Loyola
Marymount University and holds CPA certificates from the State of California and several other
states.
Much of Mr. Moreland's continuing professional education requirement is fulfilled through writing
articles and making presentations on various governmental accounting subjects for GFOA,
CSMFO and the League of California Cities. He also attends numerous CSMFO chapter and
section meetings, as well as the annual conference.
RESUME OF MICHELLE BOARDMAN ENGAGEMENT MANAGER
Michelle Boardman will supervise the services provided to the City. She currently manages the
financial and/or compliance audits of many of our government clients, including the cities of
Poway, San Marcos, Solana Beach, and Temecula Her duties as an audit manager include:
- Establish priorities, time and performance standards, and prepare budgets.
- Monitor the overall progress of financial and compliance audits, and the staff utilized on the
audits.
- Prepare and review written reports of findings, and participate in the oral presentations to
management of the audited entities.
- Research and resolve technical problems and sensitive reporting issues.
- Review completed audits for
- compliance with generally accepted auditing standards;
- compliance with generally accepted accounting principles;
- soundness of reasoning and judgment;
- reasonableness of recommendations to client management.
- Promote consistency in procedures and reporting.
- Prepare or conduct in-house training programs in governmental accounting and auditing.
- Actively participate in those professional organizations that have an impact on governmental
accounting and auditing.
13
Ms. Boardman has a Bachelor of Science degree in Accounting from George Mason University,
and is a Certified Public Accountant in the state of California She is a member of the California
Society of Certified Public Accountants and the American Institute of Certified Public
Accountants.
During the past three years, Ms. Boardman has attended numerous CSMFO chapter and section
meetings. She has also attended and conducted in-house training programs on numerous
governmental accounting and auditing topics, which are designed to meet the GAO requirements
for continuing education. Additionally, she has attended a Fraud Symposium offered by CAMICO
and a City Reporting Workshop offered by the State Controller's Office.
RESUME OF JANE WONG SENIOR ACCOUNTANT
Jane Wong contributed to the audits of the Cities of San Marcos, Santa Fe Springs, Stanton
and Tustin. Prior to joining our firm, Ms. Wong was an accounting analyst for the Irvine
Ranch Water District where her responsibilities included creating a chart of accounts and
accounting for all activity of a joint powers agency, assisting in the preparation of full
disclosure financial statements and documenting internal control procedures of investment
activities. She has also provided accounting assistance services for the Orange County Fire
Authority.
Ms. Wong earned a Bachelor of Arts degree with accounting concentration from the
University of California, Santa Barbara. She has passed all four parts of the Unified CPA
Exams. Each year, Ms. Wong receives approximately forty hours of continuing professional
education designed to meet the General Accounting Office requirements for continuing
professional education.
RESUME OF CHARLES ACOCELLO QUALITY CONTROL REVIEWER
Charles Acocello will perform the quality control review for all reports issued to the City. He
currently manages the financial and/or compliance audits of many of our government clients,
including the cities of Agoura Hills, Montebello, Monterey Park, and Tulare. Prior to joining our
firm, Mr. Acocello was the Financial Audit Manager of the State of Arizona, Office of the Auditor
General. The Office of the Auditor General is the independent auditor for the State of Arizona,
and reports directly to the State Legislature. The Auditor General is also responsible for
conducting audits of all county governments including special districts under control of the county,
universities and community colleges and school districts.
Mr. Acocello received a Bachelor of Science degree in Accounting from Arizona State University
and is a Certified Public Accountant in both California and Arizona He is a member of the
California Society of Certified Public Accountants, the American Institute of Certified Public
Accountants, and the California Society of Municipal Finance Officers(CSMFO).
Mr. Acocello has attended numerous CSMFO chapter and section meetings as well as all annual
conferences. Additionally, he receives continuing education through special programs developed
by the California Society of Certified Public Accountants for members of their Governmental
Accounting and Auditing Committee, and has conducted and attended in-house training programs
on numerous governmental accounting topics.
14
OTTER ASSIGNED STAFF
We will assign sufficient staff to the engagement to ensure the work is completed in a timely
manner. All of the staff assigned will have considerable experience in governmental accounting
and auditing. Many of our professional staff have worked in government, so they have a good
understanding of the level of service you expect from your auditors. There will be on-site
supervision by Ms. Wong of all staff assigned to the engagement.
=&San
Diretor ofAdministrative
Services
Cynthia L. Russell
Engagement Partner
Michael Moreland
Ouality Control Reviewer
Charles Acocello
Engagement Manager
Michelle Boardman
Senior Accountant
Jane Wong
Professional Staff of
Moreland&Associates
Figure 1
15
SECTION V—PRIOR ENGAGEMENTS WITH THE CITY
Our firm has not provided services to the City within the last five years:
SECTION VI—SDULAR ENGAGEMENTS WITH
OTHER GOVERNMENTAL AGENCIES
As indicated above, we currently audit the financial statements of thirty California cities and
twenty-seven redevelopment agencies. We selected the following five clients for you to contact
because they closely relate to the proposed engagement and because they demonstrate our depth of
experience. Mr. Moreland has served as engagement partner for all of the following clients:
Name of City and Telephone Scone of Services for 6/30/98 Client Since
City of Poway City,RDA, and Single Audit 1980
MS.Peggy Stewart 1,000 annual audit hours
Director of Admin. Services
13325 Civic Center Drive
Poway, CA 92074
(619) 748-6600
City of San Marcos City,RDA, and Single Audit 1990
Mr. Guadalupe L. Cann, Jr. 1,000 annual audit hours
Finance Director
1 Civic Center Drive
San Marcos, CA 92069
(760)7441020
City of Fountain Valley City,RDA, Single Audit,OCJP Funds 1987
Ms. Elizabeth Fox 600 annual audit hours
City Treasurer/Fiscal Services Mgr.
10200 Slater Avenue
Fountain Valley, CA 92708
(714)965-4418
City of Solana Beach City,RDA and Single Audit 1988
Mr. Gavin Cohen 500 annual audit hours
Finance Director
635 South Highway 101
Solana Beach,CA 92075
(619) 755-2998
City of Temecula City,RDA, and Single Audit 1991
Ms. Genie Roberts 500 annual audit hours
Finance Director
43200 Business Park Drive
Temecula,CA 92590
(909)694-6430
16
SECTION VII—SPECIFIC AUDIT APPROACH
YOUR OBJECTIVES
You are selecting auditors to perform an audit of the financial statements of all fund types and
account groups of the City of San Juan Capistrano for each of the five years ending June 30, 2003.
The City as a reporting entity includes the City of San Juan Capistrano, the City of San Juan
Capistrano Community Redevelopment Agency, the City of San Juan Capistrano Community
Housing Corporation, and the Capistrano Valley Water District. Each annual audit will be
expanded to include the requirements of the Single Audit Act, including the requirements of OMB
Circular A-133. Also, each audit will include a compliance audit of the Community
Redevelopment Agency in accordance with the requirements of the "Guidelines for Compliance
Audits of California Redevelopment Agencies," issued by the State Controller's Office. We will
also apply agreed-upon procedures in connection with the annual calculation of the appropriations
limit as required by Section 1.5 of Article XM of the California Constitution, and we will
provide the City Council with a letter discussing the conduct of the audit
Each annual audit will be performed in accordance with generally accepted auditing standards as
adopted by the American Institute of Certified Public Accountants (AICPA), and will conform
with the guidelines set forth in the AICPA's Industry Audit Guide, Audits of State and Local
Governmental Units. Also, the annual audit will comply with the standards applicable to financial
audits contained in Goverment Auditing Standards, issued by the Comptroller General of the
United States. We will assist you in the preparation of financial statements in accordance with the
most recent applicable pronouncements of the Governmental Accounting Standards Board.
Additionally, we will work with you in preparing a Comprehensive Annual Financial Report
(CAFR) that continues to meet the reporting requirements for a Certificate of Achievement for
Excellence in Financial Reporting issued by the Government Finance Officers Association, and
provide timely reporting so that you can obtain an "outstanding" award in financial reporting
issued by the California Society of Municipal Finance Officers.
In connection with the annual audit, we will review the systems of internal control and accounting
procedures in order to develop our audit tests and to provide the City with a management letter
containing our comments and recommendations for improving the accounting procedures and the
systems of internal control. We will initiate an exit conference to discuss drafts of our
management letter and the various financial and compliance reports with appropriate City
personnel. Following the audit, we will meet to discuss any suggestions that either of us may have
for improving the conduct of the annual audit process or any other matters of interest. We are
always available for meetings or discussions in order to meet your needs.
We will follow the audit approach described below in order to meet all of your objectives and
timing requirements.
17
OUR APPROACH TO YOUR OBJECTIVES
Our audit approach will emphasize service to the City. Service not only in terms of a qualified
staff of auditors efficiently and effectively performing the necessary audit tests, but also service as
an attitude maintained by the entire audit team. All of our planning, audit tests and dealings with
you and your staff will be performed from an independent, objective viewpoint, yet we will never
forget that our,product is a service. We understand that the annual audit will result in a certain
amount of additional work and inconvenience on the part of you and your staff. However, we are
confident that our service-oriented audit approach will eliminate many of the common problems
experienced in governmental audits, such as:
- New staff each year,
- Inexperienced staff who do not understand governmental accounting,
- Auditors who feel free to interrupt your staff any time,and
- Management letter comments made without a thorough understanding of the related costs
or even the practicality of the recommendation.
We know these common complaints and can avoid them because of four very important facts,
namely:
- Our audit team members maintain their up-to-date knowledge of the governmental industry
at the same meetings and seminars that you and your staff attend,
- Many of our audit staff have worked in government so they better understand your audit
needs and what you expect in terms of service,
- Our audit team members have spent many years successfully serving the local government
industry,and
- Our service approach to you will be supervised by Mr. Michael Moreland who, because of
his years of serving government clients, thoroughly understands the duties and
responsibilities of you and your staff.
AUDIT APPROACH-PLANNING AND INTERIM AUDIT WORK
During May each year, management of our audit team will have an entrance conference with key
City personnel. The purpose of this meeting will be to ensure a continued good working
relationship and to discuss the scope and timing of the annual audit,the documents needed for our
permanent files, and the list of schedules that City staff normally prepares in connection with the
year end closing.
Perhaps the most important objective of the pre-audit conferences is to establish a relationship in
which we all feel comfortable in asking questions and expressing our views. We devote a
considerable amount of time to planning each year, because we find that well-planned audits are
completed in a timely manner.
We will schedule approximately one week of interim audit work each year. We will prepare flow
charts and other documentation of the internal control structure and of the major systems, such as
revenue and cash receipts, purchasing and cash disbursements,payroll and personnel, fixed assets,
grant compliance and investment activities. This information is gained through discussions with
appropriate City staff, and the review of available documented policies and procedures. Our
18
knowledge of your overall internal control structure and of your major systems will be used to
tailor our standard audit programs to your specific systems. During the interim work in subsequent
years,we will note changes in the system, if any.
At this point we will utilize the prior year financial statements, the current year budget and our
knowledge of your systems to determine materiality for audit purposes. This level of materiality
will be utilized during the final audit work in deciding on the extent of testing of year-end account
balances. The review of these documents will also assist us in identifying changes from the prior
year in the operations of the City.
Each year we will select a sample of transactions to determine to what extent the systems are
functioning as described to us. The extent of our sample size will depend upon our assessment of
your internal control structure. The selection of transactions for testing will be made using a
combination of random, systematic and haphazard sampling techniques. We will test the strengths
of the systems to be sure they are functioning as intended. We will identify weaknesses, if any, so
that they can be included along with our recommendations in our annual management letter.
During the interim audit work we will also arrange for typing of confirmations, finalize the
schedule for the completion of the final audit work, complete the listing of client prepared
schedules, and perform those tasks which can be efficiently accomplished prior to the end of the
year.
During August each year we will contact you to determine that the year-end closing is well
planned. We will also discuss any matters that may impact our audit procedures or your financial
reporting.
AUDIT APPROACH-FINAL AUDIT WORK
The final audit work will begin each year in mid September, with an analytical review of revenues
and expenditures, which includes a comparison of prior year financial statements and current year
budget to the year-end trial balance to identify those accounts which will require further audit work
based on materiality levels. The primary objective of the final audit work is to audit the final
numbers that will appear in the financial statements. Upon completion of fieldwork and posting of
any audit adjustments,we will perform a final analytical review of audited balances to determine if
our materiality levels have changed as the result of year-end adjustments and to ensure that
sufficient test work has been completed. The fieldwork will be completed in September. Our
management review will be completed in the field during the same time period so that at the
conclusion of the fieldwork we have agreement on both the format and the content of the various
financial reports. An exit conference will be held at the end of fieldwork to summarize the results
of the fieldwork and to review significant findings.
We believe you may want to set aside specific blocks of time to meet with us throughout the audit.
This will avoid being disrupted by questions, one at a time. We find that our workday is far more
productive when we can plan ahead, and we are sure that well planned days are your most
productive also.
19
As part of the annual audit, we will evaluate the internal control structure in order to determine the
nature and extent of our audit procedures. Frequently, this evaluation process leads to worthwhile
suggestions for improving the internal control structure as well as the efficiency and effectiveness
of accounting operations and procedures. All of our recommendations will be discussed at an exit
conference with you and other appropriate City personnel and, if appropriate, presented in writing
at the completion of our audit. We are available each year to present the various financial and
compliance reports and the management letter to the City Council.
LEVEL OF STAFFING
We estimate the combined level of staffing(hours)for the year ending June 30, 1999 as follows:
Planning and Interim Audit Work
Pier 6.5
Manager 18.0
Senior Accountant 52.0
Assistant Accountant 52.0
Clerical 13.0
Total Planning and Interim Audit Work 141.5
Final Audit Work
Partner 11.0
Manager 44.0
Senior Accountant 216.0
Assistant Accountant 236.0
Clerical 19.0
Total Final Audit Work 526.0
Total Engagement 07
APPROACH TO THE SINGLE AUDTT
Our approach to the single audit will begin with the identification of Major Federal Financial
Assistance Programs from the list of Federal Assistance Program expenditures that you will
provide. We will require a preliminary listing in connection with our interim audit work. At that
time we will identify the major accounting cycles such as cash receipts, purchasing and cash
disbursements, payroll procedures, investment procedures, etc. which affect Federal programs.
We will prepare flow charts and/or other documentation of these accounting cycles and identify
the internal control procedures that you have established. We will then perform tests of
transactions for each of these accounting cycles in order to satisfy ourselves that the internal
controls are functioning as intended.
We will then work with City staff to identify the systems you have established to monitor
compliance with the requirements of the Major Federal Financial Assistance Programs. Next we
will select transactions, reports, files etc. to test that the compliance systems are functioning as
intended.
20
We will complete the additional audit procedures in connection with the single audit during the
financial audit process. Some of this work will be accomplished in connection with the interim
audit work. It will be completed during the final audit work so that we can discuss drafts of the
various financial and compliance reports at the same time that we are discussing the other financial
reports.
REPORTS TO BE ISSUED-SINGLE AUDIT
During the final audit work, we will complete any additional testing of Major Federal Financial
Assistance Programs that may be necessary as a result of reviewing the final schedule of
expenditures. We will then prepare drafts of the required reports for your review.
After reviewing and discussing drafts of the required reports,you should prepare responses to any
findings or questioned costs. The reports will be revised to include your responses and will be
delivered along with the other reports.
KNOWLEDGE OF APPLICABLE LAWS AND REGULATIONS
We have a copy of the California Government Code and the Health and Safety Code in our offices
for use as needed during the annual audit. We have included references to the more common
laws, rules and regulations in our standard audit program for the usual activities of a California city
and redevelopment agency. In addition, we utilize the "Single Audit Information Service" to
maintain our knowledge of the applicable laws relating to Federal programs. We will utilize our
knowledge of Federal, State and local laws, rules and regulations as they pertain to our financial
and compliance audit work. We will also maintain an understanding of your specific bond
covenants, administrative code and other orders, rules and regulations that pertain to the work
required on the engagement.
USE OF EDP SOFTWARE
We have established a process, utilizing spreadsheet programs, for the preparation of financial
statements whereby trial balance data is transferred into pro-forma financial statement
spreadsheets, either by direct input or through downloading from the client's accounting system.
This process significantly reduces the time involved in the preparation of financial statements,
particularly after the first year of the engagement, requiring only updates thereafter. In addition,
this process readily lends itself to analytical review procedures and to the development of audit
lead schedules.
KEY DATES FOR COMPLETION OF THE NNE 30 1999 AUDIT
Presented below are suggested key dates for the completion of the June 30, 1999 audit:
July 1999 - City Council Award of contract.
July 19, 1999 - Entrance conference with key City staff. Discussion of
any prior audit concerns and the performance of interim
work.
21
August 23, 1999 to
August 27, 1999 Interim audit work and management review as
described above.
October 4, 1999 to
October 15, 1999 - Final audit work and management review as described
above.
October 15, 1999 - Exit conference to summarize the results of the
fieldwork and to review significant findings.
November 19, 1999 - Deliver draft copies of various financial and compliance
reports.
November 24,1999 - Deliver the required number of copies of the City's
financial and compliance reports to the City.
December 1,1999 - Deliver the required number of copies of the City's
CRA and CHC financial and compliance reports to the
City.
ASSISTANCE BY CITY STAFF
We will require assistance in connection with the annual audit by City staff in the following areas:
• Clerical assistance such as typing of confirmations, pulling of invoice packages, and
reproduction of agreements and other documentation for our files.
• Technical assistance in familiarizing our staff with the controls you have established to
monitor compliance with Federal program requirements.
• Technical assistance in familiarizing our staff with the flow of information through the major
and minor accounting cycles such as cash receipts, cash disbursements, payrolls, accounting
for grants, etc. Also, technical assistance in connection with the overall activities of the
Finance Department such as the preparation and approval of journal entries, the reports
generated by your computerized accounting system, and the schedules generated in
connection with the year-end closing.
Since we will be assigning staff who are very experienced in governmental accounting and
auditing,the time required by City staff will not be excessive.
SECTION VIII—IDENTIFICATION OF
ANTICIPATED POTENTIAL AUDIT PROBLEMS
At this time,we do not anticipate any potential audit problems.
22
SECTION IX—REPORT FORMAT
Attached are some sample report formats for the City,Redevelopment Agency, and Single Audit.
(See Appendix D)
23
APPENDIX A
LATEST EXTERNAL QUALITY
CONTROL REVIEW REPORT
GILBERT ACCOUNTANCY CORPORATION
Certified Pubhc Accountants
May 21, 1997
To the Partners
Moreland & Associates
We have reviewed the system of quality control for the accounting and auditing practice of
Moreland & Associates (the firm) in effect for the year ended December 31, 1996. Our review
was conducted in conformity with standards established by the Peer Review Board of the American
Institute of Certified Public Accountants (AICPA). We tested compliance with the firm's quality
control policies and procedures to the extent we considered appropriate. These tests included a
review of selected accounting and auditing engagements.
In performing our review, we have given consideration to the quality control standards issued by
the AICPA. Those standards indicate that a firm's system of quality control should be
appropriately comprehensive and suitably designed in relation to the firm's size, organizational
structure, operating policies, and the nature of its practice. They state that variance in individual
performance can affect the degree of compliance with a firm's quality control system, and,
therefore, recognize that there may not be adherence to all policies and procedures in every case.
In our opinion, the system of quality control for the accounting and auditing practice of Moreland
&Associates in effect for the year ended December 31, 1996, met the objectives of quality control
standards established by the AICPA, and was being complied with during the year then ended to
provide the firm with reasonable assurance of conforming with professional standards in the
conduct of that practice.
GILBERT ACCOUNTANCY CORPORATION
CERTIFIED PUBLIC ACCOUNTANTS
1760 CREEKSIDE OAKS DRIVE SUITE 190.SACRAMENTO.CA 95833 • (918)646-6464 • FAX(916)641-2727
APPENDIX B
PROPOSER GUARANTEES
APPENDIX B
PROPOSER GUARANTEES
The proposer certifies it can will provide and make available, at a minimum, all services set
forth in Section II,Nature of Services Required.
Signature of Official: 'Z'
Name: Michael C. Moreland
Title: Partner
Firm: Moreland & Associates
Date: June 4 1999
APPENDIX C
PROPOSER WARRANTIES
APPENDIX C
PROPOSER WARRANTIES
Proposer warrants that it is willing and able to comply with State of California laws with
respect to foreign (nonstate of California) corporations.
Proposer warrants that it is willing and able to obtain an errors and omissions insurance
policy providing a prudent amount of coverage for the willful or negligent acts, or omissions
of any officers, employees or agents thereof.
Proposer warrants that it will not delegate or subcontract its responsibilities under an
agreement without the express written permission of the City.
Proposer warrants that all information provided by it in connection with this proposal is true
and accurate.
Signature of Official:
Name: Michael C. Moreland
Title: Partner
Firm: Moreland & Associates
Date: June 4 1999
APPENDIX D
SAMPLE REPORTS
SAMPLE REPORTS
TABLE OF CONTENTS
PAGE
Unqualified Opinion on General Purpose Financial Statements—
Primary Government or Component Unit D-1
Management Letter D-3
Report on Agreed-Upon Procedures Applied to
Appropriations Limit Worksheets D-5
Communication With Audit Committee (SAS 61 Letter) D-7
Report on Compliance and on Internal Control
Over Financial Reporting Based on an Audit of
General Purpose Financial Statements Performed in
Accordance With Government Auditing Standards D-10
Report on Compliance with Requirements
Applicable to Each Major Program, Internal Control
Over Compliance and on the Schedule of Expenditures of
Federal Awards in Accordance with OMB Circular A-133 D-12
Redevelopment Agency Auditors'
Report on Compliance and Internal Control D-15
Sample:Unqualified Opinion on General Purpose Financial Statements
Primary Government or Component Unit
(To comply with Government Auditing Standards)
(Date: Last Day of Fieldwork)
The Honorable City Council of
the City of , California
Independent Auditors'Report
We have audited the accompanying general purpose financial statements of the City of
_, California as of and for the year ended June 30, 19_, as listed in the table of contents.
These general purpose financial statements are the responsibility of the City of
management. Our responsibility is to express an opinion on these general purpose financial
statements based on our audit.
We conducted our audit in accordance with generally accepted auditing standards and the
standards applicable to financial audits contained in Government Auditing Standards issued by
the Comptroller General of the United States. Those standards require that we plan and perform
the audit to obtain reasonable assurance about whether the general purpose financial statements
are free of material misstatement. An audit includes examining, on a test basis, evidence
supporting the amounts and disclosures in the general purpose financial statements. An audit
also includes assessing the accounting principles used and significant estimates made by
management, as well as evaluating the overall general purpose financial statement presentation.
We believe that our audit provides a reasonable basis for our opinion.
In our opinion, the general purpose financial statements referred to above present fairly, in all
material respects, the financial position of the City of as of June 30, 19_, and the
results of its operations and cash flows of its proprietary fund types and nonexpendable trust
funds for the year then ended in conformity with generally accepted accounting principles.
In accordance with Government Auditing Standards,we have also issued our report dated_
, 19 on our consideration of the City of internal control over financial
reporting and our tests of its compliance with certain provisions of laws, regulations, contracts
and grants.
D-1
Our audit was performed for the purpose of forming an opinion on the general purpose
financial statements of the City of taken as a whole. The accompanying
combining, individual fund and account group financial statements and schedules listed as
supplemental information in the table of contents are presented for purposes of additional
analysis and are not a required part of the general purpose financial statements.' The
information has been subjected to the auditing procedures applied in the audit of the general
purpose financial statements and, in our opinion, is fairly stated in all material respects, in
relation to the general purpose financial statements taken as a whole.'''
i The financial statements of a component unit should acknowledge that the component
unit is a component unit of another government; for example. "We have audited the
accompanying general purpose financial statements of the (name of component unit), a
component unit of the City of , as of and for the year ended June 30, 19_." (In
addition, the notes to the component unit's financial statements should identify the
primary government of the financial reporting entity and the component unit's
relationship to the primary government)
' Modify this sentence to agree with the table of contents and the information presented.
3 Modify this sentence to read "... for purposes of additional analysis as required by
U.S. Office of Management and Budget Circular A-133, Audits of States, Local
Governments and Non-Profit Oreanizations,and is..."when the Single Audit is issued
as part of the CAFR
4 If supplemental information is not presented,eliminate this paragraph.
5 If unaudited statistical information is presented, insert the following sentence, "The
statistical information listed in the table of contents was not audited by us and,
accordingly,we do not express an opinion thereon."
D-2
Sample: Management Letter
no reportable conditions and a Government Auditing Standards audit is required
(Date: Last Day of Fieldwork)
Name
Title
City of
Address
Dear
We have audited the general purpose financial statements of the City of , California
as of and for the year ended June 30, 19_, and have issued our report thereon dated
In planning and performing our audit of the general purpose financial statements of the City
of for the year ended June 30, 19_,we considered its internal control over financial
reporting in order to determine our auditing procedures for the purpose of expressing our
opinion on the general purpose financial statements and not to provide assurance on the
internal control over financial reporting. We noted no matters involving the internal control
over financial reporting and its operation that we considered to be material weaknesses under
standards established by the American Institute of Certified Public Accountants which was
reported to the City Council in a separate letter dated _. However we noted items of less
significance which are discussed below.
(List Findings and Recommendations)
We have reviewed the status of the recommendations contained in our letter to the City dated
, and found that all of our suggestions have been implemented, except for [list any
items outstanding].
This report is intended solely for the information and (r) use of management of the City of
and others within the organization and is not intended to be and should not be
used by anyone other than these specified parties.
D-3
Name
Title
City of
(Date: Last Day of Fieldwork)
Page 2
We would like to express our appreciation for the courtesy and assistance extended to us
during our audit by all of your staff.
We would be pleased to discuss with you at your convenience the matters contained in this
letter or any other matters which you would like to discuss.
Very truly yours,
MORELAND&ASSOCIATES
(Partner name)
(1) If this letter is addressed to the City Council, insert "the City Council and" as a
specified party.
D-4
Sample: Article XIIIB Compliance Letter
(GANN Limit)
(Date: Last Day of Fieldwork)
The Honorable City Council of
the City of , California
I_ndeaendent Accountants' Report on Agreed-Upon Procedures
Applied to Appropriations Limit Worksheets
We have applied the procedures enumerated below to the accompanying Appropriations Limit
worksheet No. 6 (or other alternative computation) of the City of , California for the
year ended June 30, 19_. These procedures, which were agreed to by the City of ,
California and the League of California Cities (as presented in the League publication entitled
Article MB Appropriations Limitation Uniform Guidelines), were performed solely to assist
the City of , California in meeting the requirements of Section 1.5 of Article XIIIB of
the California Constitution.
This engagement to apply agreed-upon procedures was performed in accordance with
standards established by the American Institute of Certified Public Accountants. The
sufficiency of the procedures is solely the responsibility of the specified users of the report.
Consequently, we make no representation regarding the sufficiency of the procedures
described below either for the purpose for which this report has been requested or for any
other purpose.
The procedures performed and our findings were as follows:
1. We obtained the completed worksheets No. 1 through No. 7 (or other alternative
computations) and compared the limit and annual adjustment factors included in those
worksheets to the limit and annual adjustment factors that were adopted by resolution
of the City Council. We also compared the population and inflation options included
in the aforementioned worksheets to those that were selected by a recorded vote of the
City Council.
Finding: No exceptions were noted as a result of these procedures.
D-5
The Honorable City Council of
the City of California
(Date: Last Day of Fieldwork)
Page 2
2. For the accompanying Appropriations Limit worksheet No. 6, we added line A, last
year's limit, to line E, total adjustments, and compared the resulting amount to line F,
this year's limit.
Finding: No exceptions were noted as a result of these procedures.
3. We compared the current year information presented in the accompanying
Appropriations Limit worksheet No. 6 to the other worksheets described in No. 1
above.
Finding: No exceptions were noted as a result of this procedure.
4. We compared the prior year appropriations limit presented in the accompanying
Appropriations Limit worksheet No. 6 to the prior year appropriations limit adopted
by the City Council during the prior year. No procedures have been performed with
respect to the determination of the appropriation limit for the base year, as defined by
the League publication entitled Article AAIB Appropriations Limitation Uniform
Guidelines.
Finding: No exceptions were noted as a result of this procedure.
We were not engaged to, and did not, perform an audit, the objective of which would be the
expression of an opinion on the accompanying Appropriations Limit worksheet No. 6 (or other
alternative computation). Accordingly, we do not express such an opinion. Had we
performed additional procedures, other matters might have come to our attention that would
have been reported to you.
This report is intended solely for the information and use of the City Council and management
of the City of , California and is not intended to be and should not be used by anyone
other than these specified parties.
* Modify language to describe any exceptions.
D-6
Sample: SAS 61 Letter
(Communication With Audit Committees)
(Date: Last day of fieldwork)
The Honorable City Council
of the City of California
We have audited the general purpose financial statements of the City of California for
the year ended June 30, 19_, and have issued our report thereon dated 19— . Under
generally accepted auditing standards,we are providing you the attached information related to our
audit.
Our responsibility under generally accepted auditing standards is to plan and perform our audit to
obtain reasonable, but not absolute, assurance that the financial statements are free of material
misstatement and are fairly presented in accordance with generally accepted accounting principles.
Because of the concept of reasonable assurance and because we did not perform a detailed
examination of all transactions, there is a risk that material errors, irregularities, or illegal acts,
including fraud and defalcations, may exist and not be detected by us. In addition, we considered
the internal control over financial reporting of the City of Such considerations were
solely for the purpose of determining our audit procedures and not to provide any assurance
conceming such internal control over financial reporting.
Significant Accounting Policies
The significant accounting policies of the City are described in Note 1 to the general purpose
financial statements. No new accounting policies were adopted and the application of existing
policies was not changed during the year.
We noted no significant, unusual transactions during the year, or transactions for which there is a
lack of authoritative guidance or consensus.
Management Judgments and Accounting Estimates
Accounting estimates are an integral part of the financial statements prepared by management and
are based upon management's current judgments. We noted that the City's significant account
balances are not dependent upon management's estimates.
D-7
The Honorable City Council
of the City of California
(Date: Last day of fieldwork)
Page 2
Significant Audit Adjustments
As a result of our audit related testwork, we proposed no corrections of the financial statements
that, in our judgment, either individually or in the aggregate, had a significant effect on the City's
financial reporting process.2 For purposes of this letter, professional standards define a significant
audit adjustment as a proposed correction of the general purpose financial statements that, in our
judgment,may not have been detected except through our auditing procedures.
Other Information in Documents Containing Audited Financial Statements
Our responsibility for other information in documents containing the City's general purpose
financial statements and our report thereon does not extend beyond financial information identified
in our report, and we have no obligation to perform any procedures to corroborate other
information contained in these documents. We have, however, read the other information
included in the City's comprehensive annual financial report; and no matters came to our attention
that cause us to believe that such information, or its manner of presentation, is materially
inconsistent with the information, or its manner of presentation, appearing in the financial
statements.
Disagreements With Management
There were no disagreements with management on financial accounting and reporting matters that,
if not satisfactorily resolved, would have caused a modification to our report on the City's 19_
financial statements.
Consultation With Other Accountants
In some cases, management may decide to consult with other accountants about auditing and
accounting matters, similar to obtaining a"second opinion" on certain situations. If a consultation
involves application of an accounting principle to the governmental unit's general purpose
financial statements or a determination of the type of auditor's opinion that may be expressed on
those statements, our professional standards require the consulting accountant to check with us to
determine that the consultant has all the relevant facts. To our knowledge, there were no such
consultations with other accountants.
Major Issues Discussed With Management Prior to Retention
We generally discuss a variety of matters, including the application of accounting principles and
auditing standards, with management each year prior to retention as the City's auditors. These
discussions occurred in the normal course of our professional relationship, and our responses were
not a condition to our retention.
D-8
The Honorable City Council
of the City of Califomia
(Date: Last day of fieldwork)
Page 3
This information is intended solely for the information and use of the City Council of the City of
and others within the organization and is not intended to be and should not be used
by anyone other than these specified parties.
Difficulties Encountered in Performing,the-Au-it 3
The auditor should inform the audit committee of any serious difficulties he encountered in dealing
with management related to the performance of the audit. This may include, among other things,
unreasonable delays by management in permitting the commencement of the audit or in providing
needed information, and whether the timetable set by management was unreasonable under the
circumstances. Other matters that the auditor may encounter include the unavailability of client
personnel and the failure of client personnel to complete client-prepared schedules on a timely
basis. If the auditor considers these matters significant, he should inform the audit committee.
2 If the City retains risk management, include the following:
Accounting estimates are an integral part of the financial statements prepared by
management and are based upon managements current judgments. Those judgments
are normally based on knowledge and experience based on past and current events and
assumptions about future events. The judgments and estimates which may significantly
affect the City's general purpose financial statements include establishing appropriate
liabilities associated with general liability and workers' compensation claims.
During our audit of the general purpose financial statements, we performed procedures
to determine the reasonableness of the estimates used by management. These procedures
included, but were not limited to, reviewing reports prepared by third party
administrators summarizing the estimated liability for workers' compensation and the
reports prepared by City staff summarizing the estimated liability for general liability
claims against the City (modify this sentence as appropriate for reference to
"administrator"), and inquiries of the City Attorney. Based on these and other
procedures performed, we were able to conclude that the liabilities associated with
general liability and workers' compensation claims recorded by management were
reasonable.
2 List various sections (i.e. CASA, FIXED ASSETS) that there were significant adjusting
journal entries.
3 This section will be addressed as the last section before the closing paragraph only if
difficulties are encountered.
D-9
Sample: Report on Compliance and on Internal Control
over Financial Reporting Based on an Audit of
Financial Statements Performed in Accordance with
Government Auditing Standards—No Reportable Conditions
(Date: Last Day of Fieldwork)
The Honorable City Council of
the City of California
Report on Compliance and on Internal Control Over Financial Reporting
Based on an Audit of General Purpose Financial Statements
Performed in Accordance With Government Auditing Standards
We have audited the general purpose financial statements of the City of
California as of and for the year ended June 30, 19_, and have issued our report thereon dated
(1). We conducted our audit in accordance with generally accepted auditing
standards and the standards applicable to financial audits contained in Govemment Auditing
Standards, issued by the Comptroller General of the United States.
Compliance
As part of obtaining reasonable assurance about whether the City of 's general
purpose financial statements are free of material misstatement, we performed tests of its
compliance with certain provisions of laws, regulations, contracts and grants, noncompliance
with which could have a direct and material effect on the determination of financial statement
amounts. However, providing an opinion on compliance with those provisions was not an
objective of our audit and, accordingly, we do not express such an opinion. The results of our
tests disclosed no instances of noncompliance that are required to be reported under
Government Auditing_,4tan_dards.(2)
Internal Control Over Financial Reporting
In planning and performing our audit, we considered the City of 's internal
control over financial reporting in order to determine our auditing procedures for the purpose
of expressing our opinion on the financial statements and not to provide assurance on the
internal control over financial reporting. 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. A material weakness is a condition in
D-10
which the design or operation of one or more of the internal control components does not
reduce to a relatively low level the risk that misstatements in amounts that would be material
in relation to the general purpose financial statements being audited may occur and not be
detected within a timely period by employees in the normal course of performing their
assigned functions. We noted no matters involving the internal control over financial
reporting and its operation that we consider to be material weaknesses. However we noted
certain less significant matters involving the internal control over financial reporting that we
have reported to management of the City of in a separate letter dated (3)
This report is intended solely for the information and use of the City Council and management
of the City of federal awarding agencies, and pass-through entities and is not
intended to be and should not be used by anyone other than these specified parties.
(1>Describe any departure from the standard report (e.g., qualified opinion, modification
as to consistency due to change in accounting principle, etc.).
(2)If there are reportable instances of noncompliance replace this sentence with "The
results of our tests disclosed instances of noncompliance that are required to be
reported under Government Auditing Standards which are described in the
accompanying schedule of findings and questioned costs as items [list related finding
reference numbers, for example, 97-2 and 97-41.
(3)Omit this sentence if no separate management letter is issued.
D-11
No Reportable Conditions/Unqualified
Opinion on Compliance
[Date: Last day of fieldwork for GPFS"'I
The Honorable City Council of
the City of California
Report on Compliance with Requirements
Applicable to Each Maior Program Internal Control Over
_Compliance and on the Schedule of Expenditures of Federal
Awards in Accordance with OMB Circular A-133
Compliance
We have audited the compliance of the City of with the types of compliance
requirements described in the U.S. Office of Management and Budget (OMB) Circular A-
133 Compliance Supplement that are applicable to each of its major federal programs for the
year ended June 30, 19_ The City's major federal programs are identified in the summary
of audit results section of the accompanying schedule of findings and questioned costs.
Compliance with the requirements of laws, regulations, contracts and grants applicable to
each of its major federal programs is the responsibility of the City of management.
Our responsibility is to express an opinion on the City of s compliance based on
our audit.
We conducted our audit of compliance in accordance with generally accepted auditing
standards; the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States; and OMB Circular A-
133, Audits of State and Local Governments and Non-Profit Organizations. Those
standards and OMB Circular A-133 require that we plan and perform the audit to obtain
reasonable assurance about whether noncompliance with the types of compliance
requirements referred to above that could have a direct and material effect on a major federal
program occurred. An audit includes examining, on a test basis, evidence about the City
of 's compliance with those requirements and performing such other procedures
as we considered necessary in the circumstances. We believe that our audit provides a
reasonable basis for our opinion. Our audit does not provide a legal determination on the
City of Is compliance with those requirements.
In our opinion, the City complied, in all material respects, with the requirements referred to
above that are applicable to each of its major federal programs for the year ended June 30,
19 . However, the results of our auditing procedures disclosed instances of noncompliance
with those requirements that are required to be reported in accordance with OMB Circular A-
133 and which are described in the accompanying schedule of findings and questioned costs
as items [List related finding reference number, for example, 97-3 and 97-5].12)
D-12
Internal Control Over Compliance
The management of the City of is responsible for establishing and maintaining
effective internal control over compliance with requirements of laws, regulations, contracts
and grants applicable to federal programs. In planning and performing our audit, we
considered the City of '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 for the purpose of expressing our opinion on compliance and to test and
report on internal control over compliance in accordance with OMB Circular A-133.
Our consideration of the internal control over compliance would not necessarily disclose all
matters in the internal control that might be material weaknesses. A material weakness is a
condition in which the design or operation of one or more of the internal control components
does not reduce to a relatively low level the risk that noncompliance with applicable
requirements of laws, regulations, contracts and grants that would be material in relation to a
major federal program being audited may occur and not be detected within a timely period
by employees in the normal course of performing their assigned functions. We noted no
matters involving the internal control over compliance and its operation that we consider to
be material weaknesses.
Schedule of Expenditures of Federal Awards
We have audited the general purpose financial statements of the City of as of
and for the year ended June 30, _, and have issued our report thereon dated (3)
Our audit was performed for the purpose of forming an opinion on the general purpose
financial statements taken as a whole. The accompanying schedule of expenditures of
federal awards is presented for purposes of additional analysis as required by OMB Circular
A-133 and is not a required part of the general purpose financial statements. Such
information has been subjected to the auditing procedures applied in the audit of the general
purpose financial statements and, in our opinion, is fairly stated in all material respects, in
relation to the general purpose financial statements taken as a whole.
This report is intended solely for the information and use of the City Council and
management of the City of federal awarding agencies, and pass-through
entities and is not intended to be and should not be used by anyone other than these specified
parties.
(r)If compliance fieldwork is completed after the date of auditor's report on financial
statements, the report on federal programs should be dated the (last day of fieldwork
for major federal program compliance and internal control), except for the section,
"Schedule of Expenditures of Federal Awards" as to which the date is (last day of
fieldwork for GPFS)
D-13
(2�Vhen there are no such instances of noncompliance identified in the schedule of
findings and questioned costs, the last sentence should be omitted.
(3)Describe any departure from the standard report (e.g., qualified opinion,
modification as to consistency due to change in accounting principle, etc.).
D-14
Sample: Redevelopment Agency Auditors'
Report on Compliance and Internal Control
(Date: Last Day of Fieldwork)
The Board of Directors of the
Redevelopment Agency
Indevendent Auditors'Report on Compliance(Including the Provisions
Contained in the Guidelines for Compliance Audits of Redevelopment Agencies)and
on Internal Control over Financial Reporting Based on an Audit of Financial
Statements Performed in Accordance with Government Auditing Standards
We have audited the accompanying general purpose financial statements of the
Redevelopment Agency, a component unit of the City of California as of and for the
year ended June 30, 19_, as listed in the table of contents, and have issued our report thereon
dated 19_. We conducted our audit in accordance with generally accepted
auditing standards and the standards applicable to financial audits contained in Govemment
Auditing Standards, issued by the Comptroller General of the United States.
Compliance
As part of obtaining reasonable assurance about whether the general purpose financial statements
of the Redevelopment Agency are free of material misstatement, we performed
tests of its compliance with certain provisions of laws, regulations, contracts and grants,
noncompliance with which could have a direct and material effect on the determination of
financial statement amounts. Such provisions include those provisions of laws and regulations
identified in the Guidelines for Compliance Audits of California Redevelopment Agencies issued
by the State Controller's Office, Division of Accounting and Reporting. However, providing an
opinion on compliance with those provisions was not an objecrive of our audit and, accordingly,
we do not express such an opinion. The results of our tests disclosed no instances of
noncompliance that are required to be reported under Government Auditing Standards.
However, the results of our procedures disclosed immaterial instances of noncompliance with the
provisions described in the Guidelines for Compliance Audits of California Redevelopment
Agencies, as listed below. 1
[List Findings]
D-15
Internal Control Over Financial Reporting
In planning and performing our audit, we considered the Redevelopment
Agency's internal control over financial reporting in order to determine our auditing procedures
for the purpose of expressing our opinion on the financial statements and not to provide assurance
on the internal control over financial reporting. 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. A material weakness is a condition in which the
design or operation of one or more of the internal control components does not reduce to a
relatively low level the risk that misstatements in amounts that would be material in relation to the
financial statements being audited may occur and not be detected within a timely period by
employees in the normal course of performing their assigned functions. We noted no matters
involving the internal control over financial reporting and its operation that we consider to be
material weaknesses. However, we noted other matters involving internal control over financial
reporting that we have reported to management of the City of T- in a separate letter
dated relating to both the City and the Agency.
This report is intended for the information of the Board of Directors and management of the
Redevelopment Agency and the State Controller's Office, Division of Accounting
and Reporting and is not intended to be and should not be used by anyone other than these
specified parties.
' Omit this sentence if no findings were noted.
2 Omit this sentence if no separate management letter issued.
3 Describe any departure from the standard report (e.g.) qualified opinion, modification as
to consistency due to change in accounting principle, etc.).
D-16
EXHIBIT B
SCHEDULE OF PROFESSIONAL
FEES AND EXPENSES
CITY OF SAN JUAN CAPISTRANO
Fiscal Year Ending City of Capistrano Valley Community
June 30 San Juan Capistrano* Water District HousingCorporation
1999 $19,000 $5,000 $2,000
2000 22,800 5,200
2001 23,700
2002 24,600
2003 25,600
115 700 JIQ 200 12.0-0—
Amount
2000Amount includes single audit report as necessary
c:\wpwin60\wpdocs\fom \pmonal.agr 01/21/99
EXHIBIT C
TOTAL ALL-INCLUSIVE MAIOMUM PRICE
FOR
CITY OF SAN JUAN CAPISTRANO
FOR
AUDITING SERVICES
FISCAL YEARS 1998-99 THROUGH 2002-03
JUNE 4, 1999
1201 DOVE STREET,SUITE 680
NEWPORT BEACH,CALIFORNIA 92660
.. oreland (7 tdwl1GLCIi&( (949)221.0025
CERTIFIED PUBLIC ACCOUNTANTS 570 RANCHEROS DRIVE,SUITE 260
SAN MARCOS,CA 92069
(760)752-3390
June 4, 1999
Ms. Cynthia L. Russell
Director of Administrative Services
City of San Juan Capistrano
32400 Paseo Adelanto
San Juan Capistrano,CA 92675
Dear Ms. Russell:
As specified in your Request for Proposal,we are providing the enclosed schedules of professional
fees and expenses for our services. The total all-inclusive maximum price per year areas follows:
Fiscal Year Ending
June 30 Fees
1999 $31,000
2000 28,000+- 5a 00
2001 29,100
2002 30,200
2003 31,400
ice, '7do-"
It is our experience that the audit process is far more successful in terms of client service when
there is greater involvement by those who possess extensive industry expertise. For this reason,
both Ms. Michelle Boardman and myself will continue to have considerable involvement in your
audit.
Thank you again for the opportunity to present this proposal. We hope we were able to convey to
you our knowledge of your industry and the high quality of service we provide to all of our clients.
Since we are obviously not the biggest firm,we have to provide the best service.
We would be pleased to meet with you at your convenience to discuss our qualifications and fees.
We would very much like to be the auditors for the City of San Juan Capistrano.
1
Ms. Cynthia L. Russell
Director of Administrative Services
City of San Juan Capistrano
June 4, 1999
Page 2
Mr. Moreland,who signed this proposal, is authorized to submit this proposal, and along with Mr.
Charles A. Acocello, is authorized to represent our firm and sign a contract on behalf of Moreland
&Associates with the City of San Juan Capistrano.
Very truly yours,
MORELAND&ASSOCIATES
Michael C. Moreland,Partner
MCM:shn
2
APPENDIX 1
SCHEDULES OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDrr OF THE 1998-99
FINANCIAL STATEMENTS
Appendix 1-1
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 1998-99 FINANCIAL STATEMENTS
Standard Quoted
Hourly Hourly
Hours Rates Rates Total
Partners 17.5 $110 $100 $ 1,750
Managers 62 90 75 4,650
Supervisory Staff 268 60 45 12,060
Staff 288 55 40 11,520
Other (specify): Clerical 32 25 20 640
Subtotal 30,620
Total for services described in Section H of the RFP
(Detail on subsequent schedules) included
Out of pocket expenses:
Transportation 380
Total all-inclusive maximum price for 1998-99 audit 31.000
Appendix 1-2
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 1998-99 FINANCIAL STATEMENT
COMBINING SCHEDULE—ALL SERVICES
DESCRIBED IN RFP SECTION H
Nature of Service to be Provided Appendix Total Price
City of San Juan Capistrano—CAFR 1-3 included
City of San Juan Capistrano—CRA F/S 1-4 included
City of San Juan Capistrano—CHC F/S 1-5 included
Capistrano Valley Water District—F/S 1-6 included
Capistrano Valley Water District 1-6 included
Appendix 1-3
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 1998-99 FINANCIAL STATEMENTS
SUPPORTING SCHEDULE FOR CITY OF SAN JUAN CAPISTRANO
Standard Quoted
Hourly Hourly
Hours Rates Rates Total
Partners 10 $110 $100 $ 1,000
Managers 24 90 75 1,800
Supervisory Staff 172 60 45 7,740
Staff 192 55 40 7,680
Other(specify): Clerical 20 25 20 400
Subtotal 18,620
Total for services described in Section lI of the RFP
(Detail on subsequent schedules) included
Out of pocket expenses:
Transportation 380
Total all-inclusive maximum price for 1998-99 audit $1
Appendix 1-4
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 1998-99 FINANCIAL STATEMENTS
SUPPORTING SCHEDULE FOR CITY OF SAN JUAN CAPISTRANO-CRA
Standard Quoted
Hourly Hourly
Hours Rates Rates Total
Partners 3 $110 $100 $ 300
Managers 16 90 75 1,200
Supervisory Staff 40 60 45 1,800
Ste{' 40 55 40 1,600
Other(specify): Clerical 5 25 20 100
Subtotal 5,000
Total for services described in Section II of the RFP
(Detail on subsequent schedules) included
Out of pocket expenses:
Transportation -
Total all-inclusive maximum price for 1998-99 audit
Appendix 1-5
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 1998-99 FINANCIAL STATEMENTS
SUPPORTING SCHEDULE FOR CITY OF SAN JUAN CAPISTRANO-CHC
Standard Quoted
Hourly Hourly
Hours Rates Rates Total
Partners 1.5 $110 $100 $ 150
Managers 6 90 75 450
Supervisory Staff 16 60 45 720
Staff 16 55 40 640
Other (specify): Clerical 2 25 20 40
Subtotal 2,000
Total for services described in Section II of the RFP
(Detail on subsequent schedules) included
Out of pocket expenses:
Transportation
Total all-inclusive maximum price for 1998-99 audit 44
Appendix 1-6
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 1998-99 FINANCIAL STATEMENTS
SUPPORTING SCHEDULE FOR CAPISTRANO VALLEY WATER DISTRICT
Standard Quoted
Hourly Hourly
Hours Rates Rates Total
Partners 3 $110 $100 $ 300
Managers 16 90 75 1,200
Supervisory Staff 40 60 45 1,800
Staff 40 55 40 1,600
Other(specify): Clerical 5 25 20 100
Subtotal 5,000
Total for services described in Section H of the RFP
(Detail on subsequent schedules) included
Out of pocket expenses:
Transportation -
Total all-inclusive maximum price for 1998-99 audit
APPENDIX 2
SCHEDULES OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 1999-00
FINANCIAL STATEMENTS
Appendix 2-1
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 1999-00 FINANCIAL STATEMENTS
Standard Quoted
Hourly Hourly
Hours Rates Rates Total
Partners 15 $114 $104 $ 1,560
Managers 44 94 78 3,432
Supervisory Staff 240 62 47 11,280
Staff 260 57 42 10,920
Other(specify): Clerical 20 26 21 416
Subtotal 27,608
Total for services described in Section 11 of the RFP
(Detail on subsequent schedules) included
Out of pocket expenses:
Transportation 392
Total all-inclusive maximum price for 1999-00 audit $28 0 09
Appendix 2-2
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 1999-00 FINANCIAL STATEMENT
COMBINING SCHEDULE—ALL SERVICES
DESCRIBED IN RFP SECTION H
Nature of Service to be Provided Appendix Total Price
City of San Juan Capistrano—CAFR 2-3 included
City of San Juan Capistrano—CRA F/S 2-4 included
City of San Juan Capistrano—CHC F/S N/A
Capistrano Valley Water District—F/S 2-3 included
Capistrano Valley Water District 2-3 included
Appendix 2-3
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 1999-00 FINANCIAL STATEMENTS
SUPPORTING SCHEDULE FOR CITY OF SAN JUAN CAPISTRANO
Standard Quoted
Hourly Hourly
Hours Rates Rates Total
Partners 12 $114 $104 $ 1,248
Managers 28 94 78 2,184
Supervisory Staff 200 62 47 9,400
Staff 220 57 42 9,240
Other(specify): Clerical 16 26 21 336
Subtotal 22,408
Total for services described in Section II of the RFP
(Detail on subsequent schedules) included
Out of pocket expenses:
Transportation 392
Total all-inclusive maximum price for 1999-00 audit
Appendix 2-4
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 1999-00 FINANCIAL STATEMENTS
SUPPORTING SCHEDULE FOR CITY OF SAN JUAN CAPISTRANO-CRA
Standard Quoted
Hourly Hourly
Hours Rates Rates Total
Partners 3 $114 $104 $ 312
Managers 16 94 78 1,248
Supervisory Staff 40 62 47 1,880
Staff 40 57 42 1,680
Other(specify): Clerical 4 26 21 80
Subtotal 5,200
Total for services described in Section II of the RFP
(Detail on subsequent schedules) included
Out of pocket expenses:
Transportation
Total all-inclusive maximum price for 1999-00 audit $5.200
APPENDIX 3
SCHEDULES OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 2000-01
FINANCIAL STATEMENTS
Appendix 3-1
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 2000-01 FINANCIAL STATEMENTS
Standard Quoted
Hourly Hourly
Hours Rates Rates Total
Partners 14 $119 $108 $ 1,512
Managers 44 98 81 3,564
Supervisory Staff 240 64 49 11,760
Staff 260 59 44 11,440
Other(specify): Clerical 19 27 22 412
Subtotal
Total for services described in Section II of the RFP
(Detail on subsequent schedules) included
Out of pocket expenses:
Transportation 412
Total all-inclusive maximum price for 2000-01 audit $29=100
Appendix 3-2
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 2000-01 FINANCIAL STATEMENT
COMBINING SCHEDULE—ALL SERVICES
DESCRIBED IN RFP SECTION H
Nature of Service to be Provided Appendix Total Price
City of San Juan Capistrano—CAFR 3-3 included
City of San Juan Capistrano—CRA F/S 3-4 included
City of San Juan Capistrano—CHC F/S N/A
Capistrano Valley Water District—F/S 3-3 included
Capistrano Valley Water District 3-3 included
i
Appendix 3-3
a
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 2000-01 FINANCIAL STATEMENTS
SUPPORTING SCHEDULE FOR CITY OF SAN JUAN CAPISTRANO
Standard Quoted
Hourly Hourly
Hours Rates Rates Total
Partners 11 $119 $108 $ 1,188
Managers 28 98 81 2,268
Supervisory Staff 200 64 49 9,800
Staff 220 59 44 9,680
Other(specify): Clerical 16 27 22 352
Subtotal 23,288
Total for services described in Section II of the RFP
(Detail on subsequent schedules) included
Out of pocket expenses:
Transportation 412
Total all-inclusive maximum price for 2000-01 audit $23.700
Appendix 3-4
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 2000-01 FINANCIAL STATEMENTS
SUPPORTING SCHEDULE FOR CITY OF SAN JUAN CAPISTRANO-CRA
Standard Quoted
Hourly Hourly
Hours Rates Rates Total
Partners 3 $119 $108 $ 324
Managers 16 98 81 1,296
Supervisory Staff 40 64 49 1,960
Staff 40 59 44 1,760
Other (specify): Clerical 3 27 22 60
Subtotal 5,400
Total for services described in Section II of the RFP
(Detail on subsequent schedules) included
Out of pocket expenses:
Transportation
Total all-inclusive maximum price for 2000-01 audit $5.400
APPENDIX 4
SCHEDULES OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 2001-02
FINANCIAL STATEMENTS
Appendix 4-1
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 2001-02 FINANCIAL STATEMENTS
Standard Quoted
Hourly Hourly
Hours Rates Rates Total
Partners 14 $124 $112 $ 1,568
Managers 43 102 84 3,612
Supervisory Staff 240 67 51 12,240
Staff 260 61 46 11,960
Other(specify): Clerical 18 28 23 408
Subtotal 29.788
Total for services described in Section II of the RFP
(Detail on subsequent schedules) included
Out of pocket expenses:
Transportation 412
Total all-inclusive maximum price for 2001-02 audit $30.200
Appendix 4-2
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 2001-02 FINANCIAL STATEMENT
COMBINING SCHEDULE—ALL SERVICES
DESCRIBED IN RFP SECTION H
Nature of Service to be Provided Appendix Total Price
City of San Juan Capistrano —CAFR 4-3 included
City of San Juan Capistrano—CRA F/S 4-4 included
City of San Juan Capistrano—CHC F/S N/A
Capistrano Valley Water District—F/S 4-3 included
Capistrano Valley Water District 4-3 included
Appendix 4-3
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 2001-02 FINANCIAL STATEMENTS
SUPPORTING SCHEDULE FOR CITY OF SAN JUAN CAPISTRANO
Standard Quoted
Hourly Hourly
Hours Rates Rates Total
Partners 11 $124 $112 $ 1,232
Managers 27 102 84 2,268
Supervisory Staff 200 67 51 10,200
Staff 220 61 46 10,120
Other(specify): Clerical 16 28 23 368
Subtotal 24,188
Total for services described in Section 11 of the RFP
(Detail on subsequent schedules) included
Out of pocket expenses:
Transportation 412
Total all-inclusive maximum price for 2001-02 audit $24.600
Appendix 4-4
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 2001-02 FINANCIAL STATEMENTS
SUPPORTING SCHEDULE FOR CITY OF SAN JUAN CAPISTRANO-CRA
Standard Quoted
Hourly Hourly
Hours Rates Rates Total
Partners 3 $124 $112 $ 336
Managers 16 102 84 1,344
Supervisory Staff 40 67 51 2,040
Staff 40 61 46 1,840
Other (specify): Clerical 2 28 23 40
Subtotal 5,600
Total for services described in Section II of the RFP
(Detail on subsequent schedules) included
Out of pocket expenses:
Transportation
Total all-inclusive maximum price for 2001-02 audit $5.600
APPENDIX 5
SCHEDULES OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 2002-03
FINANCIAL STATEMENTS
Appendix 5-1
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 2002-03 FINANCIAL STATEMENTS
Standard Quoted
Hourly Hourly
Hours Rates Rates Total
Partners 14 $129 $116 $ 1,624
Managers 43 106 87 3,741
Supervisory Staff 240 70 53 12,720
Staff 260 63 48 12,480
Other(specify): Clerical 17 29 24 404
Subtotal 30,969
Total for services described in Section II of the RFP
(Detail on subsequent schedules) included
Out of pocket expenses:
Transportation 431
Total all-inclusive maximum price for 2002-03 audit 31.400
Appendix 5-2
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 2002-03 FINANCIAL STATEMENT
COMBINING SCHEDULE—ALL SERVICES
DESCRIBED IN RFP SECTION H
Nature of Service to be Provided Appendix Total Price
City of San Juan Capistrano— CAFR 5-3 included
City of San Juan Capistrano —CRA F/S 5-4 included
City of San Juan Capistrano—CHC F/S N/A
Capistrano Valley Water District—F/S 5-3 included
Capistrano Valley Water District 5-3 included
Appendix 5-3
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 2002-03 FINANCIAL STATEMENTS
SUPPORTING SCHEDULE FOR CITY OF SAN JUAN CAPISTRANO
Standard Quoted
Hourly Hourly
Hours Rates Rates Total
Partners 11 $129 $116 $ 1,276
Managers 27 106 87 2,349
Supervisory Staff 200 70 53 10,600
Staff 220 63 48 10,560
Other (specify): Clerical 16 29 24 384
Subtotal 25,169
Total for services described in Section lI of the RFP
(Detail on subsequent schedules) included
Out of pocket expenses:
Transportation 431
Total all-inclusive maximum price for 2002-03 audit $25=600
Appendix 5-4
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 2002-03 FINANCIAL STATEMENTS
SUPPORTING SCHEDULE FOR CITY OF SAN JUAN CAPISTRANO-CRA
Standard Quoted
Hourly Hourly
Hours Rates Rates Total
Partners 3 $129 $116 $ 348
Managers 16 106 87 1,392
Supervisory Staff 40 70 53 2,120
Staff 40 63 48 1,920
Other (specify): Clerical 1 29 24 20
Subtotal 5,800
Total for services described in Section lI of the RFP
(Detail on subsequent schedules) included
Out of pocket expenses:
Transportation -
Total all-inclusive maximum price for 2002-03 audit $5.800