HomeMy WebLinkAbout2020 CON MV Cheng & Associates - Annual Auding ServicesSHORT FORM SERVICES AGREEMENT
BY AND BETWEEN
THE CITY OF NATIONAL CITY
AND
MV CHENG & ASSOCIATES, INC.
THIS AGREEMENT is entered into this 1st day of September, 2020, by and between the
CITY OF NATIONAL CITY, a municipal corporation (the "CITY"), and MV CHENG &
ASSOCIATES, INC., a California S Corporation (the "CONSULTANT").
NOW, THEREFORE, CITY agrees to engage CONSULTANT to perform the services
set forth herein in accordance with the following terms and conditions:
1. Description of Services. CONSULTANT shall coordinate the CITY'S annual
audit for the fiscal year ended June 30, 2020 and develop the CITY'S comprehensive annual
financial report ("CAFR") and popular annual financial report ("PAFR"), as set forth in the
attached Exhibit "A."
2. Length of Agreement. The duration of this Agreement is for the period
September 1, 2020 through March 31, 2021. Any extension of this agreement must be approved
in writing by the City Manager.
3. Compensation. The total compensation for CONSULTANT'S work shall not
exceed $40,000 without prior written authorization from the CITY. The compensation for the
CONSULTANT shall be based on biweekly billings covering actual work performed and shall
not exceed the rates given in Exhibit "B." (the labor rates) without prior written authorization
from CITY.
4. Payment Schedule. CITY will make payment within thirty (30) days of
receiving and approving a billing statement for the satisfactorily completed services of
CONSULTANT.
5. Termination. CITY may terminate this Agreement at any time by providing one
(1) day's written notice to CONSULTANT.
6. Independent Contractor. It is agreed that CONSULTANT is an independent
Contractor, and all persons working for or under the direction of CONSULTANT are
CONSULTANT'S agents, servants a..:1 employees, and said persons shall not be deemed agents,
servants, or employees of CITY.
7. Insurance. CONSULTANT shall obtain:
A. ® If checked, Professional Liability Insurance (errors and omissions)
with minimum limits of $1,000,000 per occurrence.
B. Automobile insurance covering all bodily injury and property damage
incurred during the performance of this Agreement, with a minimum coverage of $1,000,000
combined single limit per accident. Such automobile insurance shall include non -owned and
hired vehicles. The policy shall name the CITY and its officers, agents, employees, and
volunteers as additional insureds, and a separate additional insured endorsement shall be
provided.
C. Commercial General Liability Insurance, with minimum limits of either
$2,000,000 per occurrence and $4,000,000 aggregate, or $1,000,000 per occurrence and
$2,000,000 aggregate with a $2,000,000 umbrella policy, covering all bodily injury and property
damage arising out of its operations, work, or performance under this Agreement. The policy
shall name the CITY and its officers, agents, employees, and volunteers as additional insureds,
and a separate additional insured endorsement shall be provided. The general aggregate limit
must apply solely to this "project" or 'location". The "project" or "location" should be noted
with specificity on an endorsement that shall be incorporated into the policy.
D. Workers' compensation insurance in an amount sufficient to meet
statutory requirements covering all of CONSULTANT'S employees and employers' liability
insurance with limits of at least $1,000,000 per accident. In addition, the policy shall be endorsed
with a waiver of subrogation in favor of the CITY. Said endorsement shall be provided prior to
commencement of work under this Agreement.
If CONSULTANT has no employees subject to the California Workers'
Compensation and Labor laws, CONSULTANT shall execute a Declaration to that effect. Said
Declaration shall be provided to CONSULTANT by CITY.
E. The aforesaid policies shall constitute primary insurance as to the CITY,
its officers, employees, and volunteers, so that any other policies held by the CITY shall not
contribute to any loss under said insurance. Said policies shall provide for thirty (30) days prior
written notice to the CITY's Risk Manager, at the address listed in subsection G below, of
cancellation or material change.
F. Said policies, except for the professional liability and workers'
compensation policies, shall name the CITY and its officers, agents, employees, and volunteers
as additional insureds, and separate additional insured endorsements shall be provided.
G. The Certificate Holder for all policies of insurance required by this
Section shall be:
City of National City
c/o Risk Manager
1243 National City Boulevard
National City, CA 91950-4397
H. If required insurance coverage is provided on a "claims made" rather than
"occurrence" form, the CONSULTANT shall maintain such insurance coverage for three years
after expiration of the term (and any extensions) of this Agreement. In addition, the "retro" date
must be on or before the date of this Agreement.
I. Insurance shall be written with only insurers authorized to conduct
business in California which hold a current policy holder's alphabetic and financial size category
rating of not less than A:VII according to the current Best's Key Rating Guide, or a company of
equal financial stability that is approved by the City's Risk Manager. In the event coverage is
provided by non -admitted "surplus lines" carriers, they must be included on the most recent List
of Approved Surplus Line Insurers ("LASLI") and otherwise meet rating requirements.
J. This Agreement shall not take effect until certificate(s) or other sufficient
proof that these insurance provisions have been complied with, are filed with, and approved by
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the CITY's Risk Manager. If the CONSULTANT does not keep all insurance policies required
by this Section 7 in full force and effect at all times during the term of this Agreement, the CITY
may treat the failure to maintain the requisite insurance as a breach of this Agreement and
terminate the Agreement as provided herein.
K. All deductibles and self -insured retentions in excess of $10,000 must be
disclosed to and approved by the CITY. CITY reserves the right to modify the insurance
requirements of this Section 7, including limits, based on the nature of the risk, prior experience,
insurer, coverage, or other special circumstances.
L. If the CONSULTANT maintains broader coverage or higher limits (or
both) than the minimum limits shown above, the CITY shall be entitled to the broader coverage
or higher limits (or both) maintained by the CONSULTANT. Any available insurance proceeds
in excess of the specified minimum limits of insurance and coverage shall be available to the
CITY.
8. Indemnification and Hold Harmless. To the maximum extent provided by law,
the CONSULTANT agrees to defend, indemnify and hold harmless the City of National City, its
officers, officials, agents, employees, and volunteers against and from any and all liability, loss,
damages to property, injuries to, or death of any person or persons, and all claims, demands,
suits, actions, proceedings, reasonable attorneys' fees, and defense costs, of any kind or nature,
including workers' compensation claims, of or by anyone whomsoever, resulting from or arising
out of the CONSULTANT'S performance or other obligations under this Agreement; provided,
however, that this indemnification and hold harmless shall not include any claims or liability
arising from the established sole negligence or willful misconduct of the CITY, its agents,
officers employees, or volunteers. CITY will cooperate reasonably in the defense of any action,
and CONSULTANT shall employ competent counsel, reasonably acceptable to the City
Attorney.
The indemnity, defense, and hold harmless obligations contained herein shall
survive the termination of this Agreement for any alleged or actual omission, act, or negligence
under this Agreement that occurred during the term of this Agreement.
9. EMPLOYEE PAYMENTS AND INDEMNIFICATION.
9.1 PERS Eligibility Indemnification. If CONSULTANT's employee(s) providing
services under this Agreement claims, or is determined by a court of competent jurisdiction or
the California Public Employees Retirement System ("PERS") to be eligible for enrollment in
PERS of the CITY, CONSULTANT shall indemnify, defend, and hold harmless CITY for the
payment of any employer and employee contributions for PERS benefits on behalf of the
employee as well as for payment of any penalties and interest on such contributions which would
otherwise be the responsibility of the CITY.
CONSULTANT'S employees providing service under this Agreement shall not: (1)
qualify for any compensation and benefit under PERS; (2) be entitled to any benefits under
PERS; (3) enroll in PERS as an employee of CITY; (4) receive any employer contributions paid
by CITY for PERS benefits; or (5) be entitled to any other PERS-related benefit that would
accrue to a CITY employee. CONSULTANT's employees hereby waive any claims to benefits
or compensation described in this Section 9. This Section 9 applies to CONSULTANT
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notwithstanding any other agency, state or federal policy, rule, regulation, law or ordinance to
the contrary.
9.2 Limitation of CITY Liability. The payment made to CONSULTANT under this
Agreement shall be the full and complete compensation to which CONSULTANT and
CONSULTANT's officers, employee agents, and subcontractors are entitled for performance
of any work under this Agreement. Neither CONSULTANT nor CONSULTANT's officers,
employees, agents, and subcontractors are entitled to any salary or wages, or retirement, health,
leave or other fringe benefits applicable to CITY employees. The CITY will not make any
federal or state tax withholdings on behalf of CONSULTANT. The CITY shall not be required to
pay any workers' compensation insurance on behalf of CONSULTANT.
9.3 Indemnification for Employee Payments. CONSULTANT agrees to defend and
indemnify the CITY for any obligation, claim, suit, or demand for tax, retirement contribution
including any contribution to PERS, social security, salary or wages, overtime payment, or
workers' compensation payment which the CITY may be required to make on behalf of (1)
CONSULTANT, (2) any employee of CONSULTANT, or (3) any employee of CONSULTANT
construed to be an employee of the CITY, for work performed under this Agreement. This is a
continuing obligation that survives the termination of this Agreement.
10. Acceptability of Work. The CITY shall, with reasonable diligence, determine
the quality or acceptability of the work, the manner of performance, and/or the compensation
payable to the CONSULTANT.
11. Business License. CONSULTANT must possess or shall obtain business license
from National City Finance Department before beginning work.
12. Prevailing Wages. State prevailing wage rates may apply to work performed
under this Agreement. State prevailing wages rates apply to all public works contracts as set
forth in California Labor Code, including but not limited to, Sections 1720, 1720.2, 1720.3,
1720.4, and 1771. CONSULTANT is solely responsible to determine if State prevailing wage
rates apply and, if applicable, pay such rates in accordance with all laws, ordinances, rules, and
regulations.
13. Administrative Provisions.
A. Computation of Time Periods. If any date or time period provided for in
this Agreement is or ends on a Saturday, Sunday or federal, state or legal holiday, then such date
shall automatically be extended until 5:00 p.m. Pacific Time of the next day which is not a
Saturday, Sunday or federal, state, or legal holiday.
B. Counterparts. This Agreement may be executed in multiple counterparts,
each of which shall be deemed an original, but all of which, together, shall constitute but one and
the same instrument.
C. Captions. Any captions to, or headings of, the sections or subsections of
this Agreement are solely for the convenience of the parties hereto, are not a part of this
Agreement, and shall not be used for the interpretation or determination of the validity of this
Agreement or any provision hereof.
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D. No Obligations to Third Parties. Except as otherwise expressly provided
herein, the execution and delivery of this Agreement shall not be deemed to confer any rights
upon, or obligate any of the parties hereto, to any person or entity other than the parties hereto.
E. Exhibits and Schedules. The Exhibits and Schedules attached hereto are
hereby incorporated herein by this reference for all purposes. To the extent any exhibits,
schedules, or provisions thereof conflict or are inconsistent with the terms and conditions
contained in this Agreement, the terms and conditions of this Agreement will control.
F. Amendment to this Agreement. The terms of this Agreement may not be
modified or amended except by an instrument in writing executed by each of the parties hereto.
G. Assignment & Assumption of Rights. CONSULTANT shall not assign this
Agreement, in whole or in part, to any other party without first obtaining the written consent of
CITY.
H. Waiver. The waiver or failure to enforce any provision of this Agreement
shall not operate as a waiver of any future breach of any such provision or any other provision
hereof.
I. Applicable Law. This Agreement shall be governed by and construed in
accordance with the laws of the State of California. The venue for any legal action arising under
this Agreement shall be in either state or federal court in the County of San Diego, State of
California. The CONSULTANT shall comply with all laws, including federal, state, and local
laws, whether now in force or subsequently enacted.
J. Audit. If this Agreement exceeds ten -thousand dollars ($10,000), the
parties shall be subject to the examination and audit of the State Auditor for a period of three (3)
years after final payment under the Agreement, per Government Code Section 8546.7.
K. Entire Agreement. This Agreement supersedes any prior agreements,
negotiations and communications, oral or written, and contains the entire agreement between the
parties as to the subject matter hereof. No subsequent agreement, representation, or promise
made by either party hereto, or by or to an employee, officer, agent, or representative of any
party hereto shall be of any effect unless it is in writing and executed by the party to be bound
thereby.
L. Successors and Assigns. This Agreement shall be binding upon and shall
inure to the benefit of the successors and assigns of the parties hereto.
M. Subcontractors or Subconsultants. The CITY is engaging the services of
the CONSULTANT identified in this Agreement. The CONSULTANT shall not subcontract any
portion of the work, unless such subcontracting was part of the original proposal or is allowed by
the CITY. In the event any portion of the work under this Agreement is subcontracted, the
subcontractor(s) shall be required to comply with and agree to, for the benefit of and in favor of
the CITY, both the insurance provisions in Section 7 and the indemnification and hold harmless
provision of Section 8 of this Agreement.
[Signature Page to Follow]
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IN WITNESS WHEREOF, this Agreement is executed by CITY and by CONSULTANT
on the date and year first above written.
CITY OF NATIONAL CITY
By:
Brad " . . , City Manager
APPROVED AS TO FORM:
Angil P. Morris Jones
City Attorney
By:
CONTACT INFORMATION
CITY OF NATIONAL CITY
1243 National City Boulevard
National City, CA 91950-4397
Phone: (619) 336-4330
Fax: (619) 336-4349
Contact: Mark Roberts
Title: Director of Finance
Dept: Department of Finance
Email: MRoberts@nationalcityca.gov
MV CHENG & ASSOCIATES, INC.
(Corporation — signatures of two corporate officers required)
(Partnership or Sole proprietorship — one signature)
By:
(Name)
N((57`/ v, (H:
(Print)
lo65i (PENT
(Title)
' y:
ame)
(Print)
(Title)
MV CHENG & ASSOCIATES, INC.
102 West 24th Street
Upland, CA 91784
Phone: 925-963-9996
Fax:
Contact: Misty Cheng
Title: President & CEO
Email: mcheng@mvchengassociates.com
Taxpayer I.D. No.: 47-2730529
MV CHENG & ASSOCIATES, INC. Exhibit A
SCOPE OF SERVICES
Coordinate the City of National City's (the "City's") annual audit of financial records for the
fiscal year ended June 30, 2020 with external auditors and develop the City's comprehensive
annual financial report ("CAFR") and popular annual financial report ("PAFR").
Review general ledger balances and prepare adjusting entries as necessary.
Prepare, collect, assemble, and/or review documents and information required by the auditor's
prepared -by -client ("PBC") list, including, but not limited to:
• transmittal letter;
• management's discussion and analysis;
• Governmental Standards Accounting Board Statement No. 34 —
o program revenues,
o allocation of governmental -activities depreciation expense to functions,
o allocation of changes in compensated absences to governmental functions,
o allocation of changes in total OPEB liability to governmental functions,
o net position calculation worksheet;
• GASB 54 fund balance calculation worksheet;
• internal service fund allocation;
• allocation of residual capital outlays to functions/programs;
• footnotes supporting schedules;
• listings and descriptions of commitments and contingencies required for note disclosure;
• descriptions of subsequent events for note disclosure (if any);
• journal entries and supporting documents for prior period adjustments (if any);
• budgetary comparison schedules for the General Fund and all major special revenue
funds;
• supplementary combining balance sheets; combining statements of revenues,
expenditures, and changes in fund balances; and budgetary comparison schedules for
non -major funds;
• additions and deletions (i.e., assets, liabilities, and equity) for agency funds.
Review previously prepared PBC items, to ensure accuracy.
Review enterprise funds financial statements, reconciling trial balances to financial statements.
Review and edit notes to the financial statements, as necessary.
Review and edit CAFR, as necessary.
Prepare response to GFOA's comments and suggestions for improvement regarding prior year's
CAFR.
Coordinate printing, publication, and submission of CAFR to Government Finance Officers
Association (GFOA) for award.
Coordinate financial and compliance audit of the Successor Agency to the Community
Development Commission as the National City Redevelopment Agency ("Successor Agency").
Coordinate United States Department of Housing and Urban Development (HUD) required
Single Audit of Morgan Towers.
Page 1 of 2
Exhibit A
Prepare financial reports for submission to State Controller and other agencies.
Prepare draft popular annual financial report ("PAFR") for Director of Finance's review.
Coordinate printing, publication, and submission of PAFR to Government Finance Officers
Association (GFOA) for award.
Prepare responses to analytical review questions from external auditors for Director of Finance's
review.
Communicate with Finance staff, external auditors, and others to complete tasks and resolve
issues.
Perform other audit- and CAFR-related duties, as necessary.
Page 2 of 2
MV CHENG & ASSOCIATES, INC. Exhibit B
SCOPE OF SERVICES
The City of National City (the "City") will be billed at the hourly rate of $100.00 for project
hours worked. Fees shall be billed biweekly in arrears.
Travel time and expenses will not be billed.
At the Director of Finance's discretion and with prior approval, work may be performed
remotely.
Fees for this project shall not exceed $40,000 without prior approval from the City.