HomeMy WebLinkAbout2014 RFP Financial Audit: Rudd and Company, proposal RUDD &COMPANYLC
c_e tifie''J f:)ubfic accountants I bo,5i1 ess consultants
City of Bozeman
Proposal r v Professional
Audit e Vices
for Fiscal ears 2014 — 2015
. 100
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Rudd & Company, PLLC
Scott Holton, CPA, CFE, Partner
3805 Valley Commons Dr. Ste 7
Bozeman, MT 59718
406-585-3393
April 25, 2014
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Table of Contents
Description Page Number
• Letter of Transmittal I to 2
• Firm Profile 3 to 6
• Firm Qualifications 7 to 13
• References
• Resumes
• Scope Section 14 to 22
• Peer Review Letter 23 to 25
• Additional Information 26 to 27
• Compensation 28 to 29
• A Final Word 30
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RUDD&COMPANY.
April 25, 2014
City of Bozeman
Attn: Stacy Ulmen, City Clerk
PO Box 1230
Bozeman MT 59771-1230
Dear Stacy Ulmen:
Thank you for the opportunity to present our qualifications to provide professional audit services
to City of Bozeman, Montana ("the City") for the fiscal years ending .lune 30, 2014 in accordance
with ;government auditing standards generally accepted in the United States of America, the
provisions of the federal Single Audit Act of 1984 and U.S. Office of Management and Budget
(OMB) Circular A-133. We are committed to providing you with the highest quality service, and
we ensure timely, effective and efficient services.
We understand your requirements to be the following:
-The Firm of certified public accountants must be of widely recognized ability and standing
and licensed to practice in the State of Montana.
•Firm must be a member of the American Institute of Certified Public Accountants and adhere
to AICPA professional standards of audit practices and conduct.
-Firm must have audited similar governmental units and have the capability of assisting the
City in retaining its Certificate of Achievement for Excellence in Financial Reporting.
-The audit examination shall result in financial statements prepared in conformity with
generally accepted accounting principals for local governments and apply applicable GASB
statements including GASB 34.
-The audit is to meet the requirements of the Single Audit Act of 1984, as amended in 1996
and the OMB Circular A-133 requirements.
-The CPA firm must satisfy the Government Auditing Standards education requirements
issued by the GAO.
.The auditor must demonstrate compliance with CPE requirements for auditing and
governmental accounting.
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We believe we can meet your needs and exceed your expectations. Included in this proposal, we
detail our firm's profile, qualifications, peer review, approach to the engagement, and
compensation. We will commit to meeting your timeline with an entrance conference in September
each year, financial statements issued by December l,1k each year and an exit conference in January
each year.
Selecting Rudd & Company, PLLC as your professional audit firm presents important advantages.
We will build an in-depth understanding of the City and its associated funding. We offer an
experienced audit team that will provide quality service in an efficient manner with realistic fees
that will include proactive value-added advice and recommendations.
We hope our proposal conveys our commitment to the City, and we look forward to building a
relationship with you. Please feel free to contact Scott Holton, partner, at 3805 Valley Commons
Drive, Suite 7, or (406) 585-3393 or sholton@ruddco.com.
Sincerely,
Rudd & Company, PLLC
2
Firm Profile
• Rudd & Company is a regional accounting firm founded in 1963 in
Rexburg, Idaho, and has offices in Montana and Idaho including locations
in Bozeman, Helena, West Yellowstone, Rexburg, Idaho Falls, and Driggs.
• Our audit practice makes up approximately 30% of our firm's billable
services, with tax services comprising 55%. The remaining 15% is made up
of write-up management services and business consulting.
• Our audit clients range in size and complexity and we provide audit services
to several organizations including governmental entities, not-for-profit
organizations, non-public businesses, employee benefit plans, and financial
institutions.
State and Local Agric Iture construction
Governments 4%
12%
Service Entities----. Employee Benefit
4
Plans 25%
%
School Districts- I/� � //r„
\
11%
Other For-Profit
Retail Entities
5% Health Care 2%
1%
HOA
Non-Profit 6%
Organizations Manufacturing
28% 1%
3
Firm Profile
• Currently, we have nine partners, eleven managers, eighteen staff
accountants, and nineteen para-professionals serving clients in our six
offices. Of the nine partners, three are in charge of the firm's audit practice.
• Your engagement team will be based out of the Bozeman office. The
Bozeman office has nine certified public accountants: two partners, four
managers and three staff accountants. The remaining Bozeman staff
consists of one professional staff, three para-professionals and two
administrative assistants.
• All staff members will be supervised by the Bozeman audit partner, Scott
Holton, to ensure your needs are being met.
• Our service history and our knowledge are the lead indicators of the service
you will receive. The engagement team will be responsive and dedicated to
your needs now, and in the future.
• Rudd & Company is a member of the AlCPXs Governmental Audit Quality
Center.
• We utilize an internal system of quality control that includes a Quality
Control Document that requires internal audit quality inspections during
years that we are not subject to external peer reviews. An external peer
review is completed every three years as required by Governmental
Auditing Standards.
4
Firm Profile
• Rudd & Company operates a sizable audit practice. Our audit specialists
are fully trained in the most up-to-date audit procedures. Our firm
believes a strong technical background is essential to assuring that our
audit and accounting services are provided in the most proficient manner
possible and in accordance with the highest professional standards.
• We recognize timely completion of the audit is important to you. Our
audit team gives first priority to the needs of our audit clients, regardless
of the time of the year. We will provide experienced staff on your
engagement, who are dedicated to your audit.
• If we become aware of staff changes, we promise to notify you
immediately and obtain your approval for new staff before they are added
to the engagement. If there is a substantial change in our audit staff, (i.e.
audit manager, managing audit partners, etc.) prior to or during the audit,
we understand the City reserves the right to void the contract.
• We are not expecting to need or use, any outside contractors to assist with
this engagement.
• All members of the audit engagement team undergo extensive continuing
education in both attestation, specifically Yellowbook, and tax to ensure
they are well-rounded in their expertise. Their continuing education in
complies with the requirements set in Government Auditing Standards.
• We utilize an electronic auditing software package (Engagement CS),
which is integrated with the nationally recognized PPC audit intelligence
and methodology.
I eiiwi�
5
V a
-t� irm Profile
Client Service Strategy
• While quality can be measured in independent surveys, it is won one
client at a time. Providing high quality service is the overriding objective
of every assignment we undertake. It is not a supplement to our technical
expertise, but rather an integral part of the way we work.
• Quality is the cornerstone of our strategy and is embedded in our team
approach which is focused on our clients, our people, and our firm.
• Our client strategy is to build our practice by concentrating on quality
clients, regardless of their size, who will require our specialized skills and
resources in their demanding business environment.
• Our people strategy is to hire and retain the best people and support them
with training, coaching, and opportunities so they are fully equipped to
deliver the best client service on a continual basis.
• Our firm strategy is to continually refresh our policies and procedures,
supporting our professionals to foster an environment where the highest
level of integrity is expected and risks are identified and managed.
• Our service history and our knowledge are the lead indicators of the
service you will receive. The engagement team will be responsive and
dedicated to your needs now, and in the future.
6
Firm l ificat ions
References
Rudd and Company performs several other governmental audits that are similar in
size to the City of Bozeman and all include financial statements prepared in
accordance with GASB #34. Below are current audit clients that will positively
confirm the level of service that you will obtain with us.
Manhattan School District
Engagement Partner: Scott Holton
Contact: Ann Heisler
Phone: (406) 284-6460
Address: PO Box 425, Manhattan, NIT 59741
Scope of Work: Governmental Financial Statement Audit
Years Audited by Rudd & Company: 2011 to 2013, engaged for 2014
Total Hours: Approximately 200 per year
Gardiner School District
Engagement Partner: Scott Holton
Contact: Tamara Cunningham
Phone: (406) 848-7563
Address: 510 Stone Street, Gardiner, MT 59030
Scope of Work: Governmental Financial Statement Audit and A-133
Compliance Audit
Years Audited by Rudd & Company: 2011 to 2013, engaged for 2014
Total Hours: Approximately 280 per year
7
Firm Qual ificat ions
R1.0 ldp
esumes
Below is our team of experienced certified public accountants that will
be assigned to your engagements. The following lists the partners and
managers who will oversee the audit engagement..
Scott Holton Brad Reed
Engagement Engagement
Partner Quality Control
CPA, +CFE Partner
CPA
Julie
ost+elecky Jen Nord
Engagement Audit Manager
Manager CPA, CMA
CPA, CVA
8
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Scott A. Holton, CPA, CFE
Engagement Partner
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Engagement Role
• Overall engagement management and partner review of the audit.
Firm Experience
• Lead partner on all audits performed by the Montana offices.
• Sixteen years experience in public accounting, 11 years with Rudd & Company
and 5 years with PricewaterhouseCoopers, LLC as an audit manager..
Professional Experience
• Scott has extensive experience with governmental audits, non-profit audits,
employee benefit plan audits, and for-profit audits.
• Currently, the lead partner on four governmental audits.
• Scott is a CFE, which means he is trained to investigate and audit fraud related
risks in all sizes of entities.
• Committed and experienced in managing and coordinating audits and fostering a
smooth and seamless transition between audit firms.
Professional Licensure and Associations
• Licensed CPA in the states of Montana and Alaska
• Certified Fraud Examiner (CFE)
• Member of the AICPA
• Member of the Montana Society of CPAs
• Member of the MSU COP Accounting Advisory Council, Past Chair
• Treasurer of the United Way of Gallatin County
RUDD ' COMPANY
9
Brad Reed, CPA
Engagement Quality Control Partner
111:00MENEM I oq
Engagement Role
a Engagement quality control review of audit engagement.
Firm Experience
• Lead partner on all audits performed by the Rexburg, Idaho office.
• Thirty-three years experience in public accounting.
Professional Experience
• Brad has extensive experience with governmental audits, non-profit audits,
employee benefit plan audits and for-profit audits.
• Conducts peer reviews for various firms in the Western United States.
• Currently, the lead partner on nine governmental audits, including two cities
and one county.
Professional Licensure and Associations
• Licensed CPA in the states of Montana, Idaho, and Wyoming
• Member of the AICPA
• Member of the Idaho Society of CPAs
• Former member of the Peer Review Committee for the Idaho Society of CPAs
• Former President of the SE Chapter of the Idaho Society of CPAs
• Completed the Certificate of Achievement Program for Governmental
Accounting and Auditing
COMPANY,RUDD
10.
i.
Julie Kostelecky, CPA., CVA
Engagement anagen
r ra
Engagement Role
• Day-to-day engagement management, completion of complex audit areas,
including A-133 compliance audit, and review of core audit procedures.
Firm Experience
• Engagement manager on ten audits performed out of the Bozeman office,
including two governmental audits.
• Eleven years experience in public accounting, four with Rudd & Company
and seven with another regional accounting firm.
Professional Experience
• Julie has extensive experience with governmental audits, non-profit audits,
and for-profit audits.
• Audit experience includes complex investment pools, internal controls,
system design, and financial statement analysis.
• Julie is a CVA, which means she is trained in business valuations and
litigation support.
Professional Licensure and Associations
• Licensed CPA in the state of Montana
• Certified Valuation Analyst (CVA)
• Member of the AICPA
• Member of the Montana Society of CPAs, serves on Membership Committee
and is former committee chair
• Member of the Bozeman Chapter of CPAs
,,
11
jen Nord'., CPA, CMA �t
Audit a ager
Engagement Role
• Planning of the audit, including internal controls, completion of core financial
statement and state compliance audit procedures, and drafting of the CAFR.
Firm Experience
• Manager on fourteen audits performed out of the Bozeman office, including
two governmental audits.
• Six years experience in public accounting, four with Rudd & Company and
two with another regional accounting firm.
Professional Experience
• Jen has extensive experience with governmental audits, non-profit audits,
employee benefit plan audits, and for-profit audits.
• Audit experience includes internal controls, system design, ratio analysis, and
financial statement analysis.
• Jen is a CMA, which means she is trained in internal controls, budgeting, and
forecasting,
Professional Licensure and Associations
• Licensed CPA in the state of Montana
• Certified Managerial Accountant (CMA)
• Member of the AICPA
• Member of the Montana Society of CPAs
• Member of the Bozeman Chapter of CPAs
I*&Ikj� RUDD . , (11
12
Additional Staff on
Engagement
Two staff members who are licensed CPAs in the
State of Montana will also be on the engagement
team: Aimee Hokanson and Elizabeth Coughlin.
Both Aimee and Elizabeth are Yellow Book
certified and licensed to practice in the State of
Montana. Their resumes are not included in this
proposal package as they are not management
levet, but are available upon request.
13
Scope Section
• Our audit approach is a top-down process that includes an assessment of
audit risk by the partners and managers during the planning phase of the
engagement. Our team will work directly with the City staff to document
our understanding of the City, its activities, and its financial statement and
compliance risks.
• This risk-sensitive approach focuses our efforts on areas that are more prone
to misstatement than others. Part of this assessment includes a thorough
review of current accounting and reporting developments, both in your entity
and in other similar governments.
• The risk assessment is tailored to address the unique nature of a
governmental entity, state compliance requirements, A-133 requirements and
internal control. As we recognize intricacies in governmental entities differ
from those of for-profit companies, we will draw on our experience auditing
governmental entities to address these risks.
• Our audit process is broken down into seven areas:
• Planning
• Internal control evaluation
• A-133 Compliance planning and testing
• State Compliance planning and testing
• Fieldwork
• Concluding the audit
• Deliverables
14
Scope Section
Planning the Aud it
• Planning the audit consists of the following:
Conducting planning meeting with appropriate City personnel to
determine timeline for interim testing, fieldwork and availability of
personnel.
• Discussing with the City's personnel and documenting our
understanding of your systems.
• Determining major funds based on revenues and total assts of each
individual fund and in aggregate.
• Calculating aggregate and fund level materiality based on asset or
revenue values, including calculating performance materiality and trivial
misstatement values to evaluate adjustments
• Establishing and evaluating risk levels based upon our understandings,
major fund determination and materiality levels.
• Determining the nature, extent, and timing of testing financial statement
areas including sampling, analytics, and substantive testing.
• Interviewing key management and employees.
• Discussing the risks of fraud related to various audit areas with selected
employees.
• Reading minutes of the City Commission to gain an understanding of
activities that occurred during the year.
• Reviewing the annual budgets.
15
Scope Section
Internal Control Evaluation
Internal Control Evaluation consists of the following:
• Review of fiscal policies and procedures of City as provided by City's
accounting staff.
• Discussions with above mentioned City staff to gain an understanding of
the accounting procedures and controls in place at the City.
• Determination of areas of controls that require detail testing in order to
gain assurance over operational effectiveness of control.
• Determination of the nature, extent, and timing of testing of internal
controls.
• Establishing audit sample selections for internal control testing based on
populations provided by the City and PPC sampling methodology. PPC
mythology includes the following factors in determining sample size:
• Objective of control
• Population size
• Frequency of control
• Control risk
• Expected deviations
• Determination of reliance on controls and operational effectiveness
based on testing completed and utilizing this information in the planning
and risk assessment of the financial statement audit.
• Perform in-depth review of City's internal control procedures and
internal audits of one area selected by the City.
16
Scope Section
0 r"
A- 133 Compliance iesting
MEMM! MEMO=
NONEM M MEMEMEMEMEM
• A-1.33 Compliance testing consists of the following:.
• Obtaining the Schedule of Expenditures of Federal Awards ("SEFA"
from City personnel.
• Determining if the City is considered a low risk auditee.
• Determination of the Type A and Type B programs based on the A-133
compliance requirements.
• Determination of the major programs based on the SEFA and
communicating those programs to City personnel.
• Discuss compliance requirements and procedures with appropriate City
personnel based on major programs.
• Plan compliance testing based on A-1.33 compliance supplements and
grant documents.
• Communicate testing requirements to City personnel to determine
populations of transactions that will require testing.
• Complete scoping of population for compliance testing based on PPC
methodology and A-133 requirements to gain adequate assurance over
compliance.
17
Section
Scope
State Compliance
• State Compliance testing consists of the following.
• Review of State of Montana Compliance Supplements for counties.
• Determination of which compliance supplements are material and
significant to the operations of the City of Bozeman.
• Discuss compliance requirements and procedures with appropriate City
personal..
• Plan compliance testing based State of Montana's compliance
supplements.
• Communicate testing requirements to City personnel to determine
populations of transactions that will require testing.
• Complete testing of State of Montana compliance regulations
simultaneously with.A-133 audit and financial statement audit.
18
Scope Section
Fieldwork
MEN=
•
Fieldwork consists of the following:
• Completion of audit programs in all major risk areas.
• Determination of the sample size selections based on PPC methodology
which includes the following factors: population size, individual
significant transactions, materiality, frequency of transaction, risk of
material misstatement and other procedures risk.
• Testing of financial statement accounts and balances based on risk
assessment completed during planning.
• Application of a non-statistical sampling approach in many of our
auditing procedures.
• Completion of analytical procedures over revenues and expenses on the
fund level and aggregate level, including by not limited to: ratio analysis
and budget to actual.
• Completion of analytical procedures over the government wide financial
statement account balances based on government wide risk assessment.
19
Scope Section
Concluding the Audit
• Concluding the audit consists of the following:
• Reviewing all audit procedures performed by our firm personnel. This
review is completed by a manager and a partner to ensure the procedures
performed address risks identified.
• Establishing a list of any management comments that need to be conveyed.
• Discussing all proposed audit adjustments with the City's personnel.
• Evaluating any passed adjustments.
• Requesting representation in the form of written correspondence from City
officials.
• Requesting representation from the City's attorney about any contingencies,
litigation, or commitments of which they may be aware.
• Preparation of the entire CAFR, including government-wide and fund level
financial statements, the combining and combined financial statements, and
schedule of Federal Financial Assistance, notes and schedules.
• Submission of the draft financial statements at least two weeks prior to the
final report date to the City.
• Supplying a written audit report, along with other required reports on
internal control and compliance.
20
4-14 0-14 0
Ncope Sc%;Ction
Concluding the Audit
• Rudd and Company believes up-front and constant communication of any and
all audit problems is necessary to obtain the level of service the City expects
and that Rudd and Company expects to deliver.
• If any potential audit problems arise during any stage of the audit,
communication between the engagement partner and the necessary City
personnel will occur.
• Through communication, Rudd & Company will be able to provide the City
with the level of service they deserve as an audit client. The engagement
partner will be available at any time during the stages of the audit and also
after the audit is completed if any additional problems may occur.
21
Section
Scope
Staffing
Levels
Planning the Audit Internal Control
Partner — 8 hours Partner — 4 hours
Manager — 15 hours Manager — 15 hours
Staff — 10 hours Staff — 25 hours
iiance State Compliance
A-133 COMPIO
Partner — to hours Partner — 2 hours
Manager — 3o hours Manager — 8 hours
Staff — o hours Staff — 9 hours
Fieldwork Deliverables
Partner — xo hours Partner — 2 hours
Manager — V hours Manager — 20 hours
Staff — fro hours Staff — to hours
22
Peer Rev iew
OEM: I=
MINE
• We affirm that since inception we have received "pass" peer review
ratings and do not have a history of substandard work.
• Our most recent peer review was completed on August 8, 2013 and
is included on the next two pages of this proposal.
23
jCPk
ISCPA Peer Review Program AICPA Peer Review Program lAr.�rmr,vs,�ed v,,om?�ciov)sx".Xery of GFIAs
p
December 6, 2013
Blayne McArthur, CPA
Rudd & Company PILLC
124 E Main St
Rexburg, ID 83440
Dear Mr. McArthur:
It is my pleasure to notify you that on November 15, 2013 the Idaho Peer Review
Committee accepted the report on the most recent system peer review of your firm. The
due date for your next review is September 30, 2016, This is the date by which all review
documents should be completed and submitted to the administering entity.
As you know, the report had a peer review rating of pass, The Committee asked me to
convey its congratulations to the firm.
Sincerely,
41c,
Tracy K. Poe, Manager
Peer Review Program
cc-, Robert K. Bowen
Firm Number.- 10091000 Review Number 347796
Letter ID846371
24
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SYSTEM REVIEW REPORT
August 8,2013
To the Partners
Rudd fir, Company PLLC
And the Peer Review Cotruxnittee of the Idaho Society of CPAs
We have reviewed the system of quality control for the accounting and auditing practice of Rudd &
Company PLLC (the firm) in effect for the year ended March 31, 2013. Cour peer review was conducted
in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer
Review Board of the American Institute of Certified Public Accountants. As a part of our peer review, we
considered reviews by regulatory entities, if applicable, in determining the nature and extent of our
procedures. The firm is responsible for designing a system of quality control and complying with it to
provide the firm reasonable assurance of performing and reporting in conformity with applicable
professional standards in all material respects. Our responsibility is to express an opinion on the design
of the system of quality control and the firm's compliance therewith based on our review. The nature,
objectives, scope, limitations of and the procedures performed in a System Review are described in the
standards at www.aiepa.org/prsummary,
As required by the standards, engagements selected for review included engagements performed under
Government Auditing Standards; audits of employee benefit plans, and audits performed under FDICIA.
In our opinion, the system of quality control for the accounting and auditing practice of Rudd&Company
PLLC in effect for the year ended March 31, 2013, has been suitably designed and complied with to
provide the firm with reasonable assurance of performing and reporting in conformity with applicable
professional standards in all material respects. Firms can receive a rating of ,puss, pass with
rl(ficiency(ies) or fail. Rudd& Company PLLC has received a peer review rating of pass.
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25
Additional Information
Aud it Timeline
Rudd & Company, PLLC proposes the following timeline for the completion of
the audit.
This schedule will be developed in conjunction with the City. The schedule will be
approved prior to audit work commencing.
Entrance conference with Audit Committee September 2014/2015
Audit planning and fieldwork begins September 2014/2015
Meet with Director & Controller to, review
audit findings and recommendations December 1, 2014/2015
Provide draft of CAFR December 1, 2014/2015
Deliver final CAFR December 15, 2014/2015
Present final reports to Audit Committee
and City Commission January 2015/2016
26
Additional Information
Assurances
The audit will be conducted in accordance with:
* Generally Accepted Auditing Standards (GAAS)
* Government Auditing Standards issued by the Comptroller General
of the U.S. 2003 Revision (GAO Standards)
* AICPA Audit & Accounting Guide-Audits of State and Local
Governmental Units (ASLGU)
* The Single Audit Act of 1984, as amended by the Single Audit Act
Amendments of 1996 and the Federal Office of Management and
Budget's Circular A-13 3, if applicable.
• Rudd & Company is committed to being knowledgeable of the
provisions of any and all Federal, State, and City orders, statutes,
ordinances, Charter, bond covenants, and administrative rules and
regulations that may pertain to the work required in the engagement.
• The audit contract will be between Rudd & Company, the City, and the
Department of Commerce and we will comply with the terms of this
engagement listed by the City.
• Rudd & Company, PLL " will meet the expected timeline of the City of
Bozeman and communicate all staffing changes to the City in a timely
manner for approval.
• Rudd & Company, PLLC will draft the entire CAFR and provide a draft
to the City two weeks prior to issuance for review.
27
%-,ompensafton
The following outlines the estimated number of hours and the all-
inclusive maximum fee for the audit engagement for fiscal years
2014 and 2015.
Proposed Proposed
Year Hours Fee
Audit 201.4 278 $35,640
Audit 2015 278 $36,700
Our commitment to competitive fees include the following
assumptions:
• No surprise billings.
• Billing arrangements for special projects are agreed
upon in advance based on agreed rates.
• Value for services rendered.
® We will always work with you to find the best outcome for
both parties.
• The City reserves the right to negotiate for two
additional fiscal years to be audited.
28
k_,,ompensation
If additional work arises due to changes in the City's business
during the contract period, we will discuss a change in engagement
with management. If this work is substantially different from the
original scope of the engagement, we will discuss a change in fee
at that time. However general questions and consulting throughout
the year are included at no change in our overall fee.
In addition, Rudd & Company, PLLC understands that we will not
be reimbursed for any out-of-pocket expenses.
Our standard hourly rates for each staff classification are the
following:
• Partner $225 per hour
• Manager $135 per hour
• Staff $90 per hour
We believe that our proposed fees are reasonable given the scope
and nature of the City's operations and audit requirements. If you
have comments, questions or would like additional information
regarding our proposed fees, we welcome the opportunity to
discuss them with you, as it is our ultimate goal to build an open
and honest relationship with you.
29
Final Word
• We truly believe that we can provide the City with the highest
quality professional audit services.
• Our reputation for professional quality and integrity is essential to
providing the optimal level of services to our clients and is the
cornerstone of our success.
• Our related experience with similar organizations will enable us to
"hit the ground running" and allow for the least disruption possible
to your workplace.
We hope you will evaluate our information carefully and please feel
free to contact us should you need additional information. We have
established a web site providing general information about our firm,
our people, and the services we offer at www.ruddco.com.
• We look forward to building a lasting relationship with the City and
hope to show you that Rudd & Company is a reputable accounting
firm.
RUDD COMPANY,,-
30