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Home My WebLink AboutKrieg, Terry E. 2014-04-01 , . . � Oi�t, i3 � � - !R � Terry E. Krieg, CPA Certified Public Accountant March 19, 2014 Ms. Karen Scalabrini Finance Director Ciry of Ukiah 300 Seminary Avenue Ukiah, Califomia 95482 Dear Ms. Scalabrini: Re: Non-Audit Agreed Upon Procedures Related to Financial Statements I am pleased to co�rm our understanding of the nature and limitations of the services i am to provide to the City of Ukiah. I will apply/perform the agreed upon procedures, which the City of Ukiah has specified as shown in the attached List of Agreed Upon Procedures, to the City of Ukiah's June 30, 2012 and June 30, 2013 intemal balance sheets and revenue and expenditure reports, and to the development of a reporting format generelly used for Comprehensive Mnual Financial RepoRs (CAFRs). This engagement is to solely assist the City of Ukiah in (1) developing a format for external fnancial statement reporting in the form of a Comprehensive Annual Financial Report (CAFR), understanding what funds are combined into the City's June 30, 2012 financial statements, and (3) determining if the opening fund balances in the City's June 30, 2013 balance sheet reports agree with the fund balances as reported in the City's June 30, 2012 audited financial statements. This engagement to apply agreed upon procsdures will be conducted in accordanoe with attestation standards established by the Americen Institute of Certified Public Accountants. The sufficiency of the procedures is solely the responsibility of the parties specified in this letter. Consequently, I make no representation regarding the sufficiency of the procedures described in this letter either for the purpose for which any resultant report has been requested or any other purpose. If for any reason, I am uneble to complete the procedures, I will describe any restrictions on the pertormance of the procedures in my report. Because the agreed upon procedures do not constitute an examinatioNaudit, I will not express an opinion on the pro-forma Comprehensive Mnual Financial Report (CAFR), the schedules of funds rolled up irrto the City's June 30, 2012 audited financiel statements, and the schedules of June 30, 2013 opening City Fund Balances compared to the June 30, 2012 audited ending fund balances. In addition, I have no obligation to perform any procedures beyond those listed in this letter. I will submit to you a report listing the procedures performed and my findings. The report is intended soiely for the use of the City of Ukiah and should not be used for anyone other than the City of Ukiah. My report will contain a paragraph indicaGng that had I pertormed additional procedures, other matters might have come to me attention that would have been reported to you. I plan to begin my procedures on March 19, 2014 and, unless unforeseeable problems are encountered, the engagement shall be completed by April 4, 2014. My fee for such services shall be$10,000. My billing shall be submitted to you in two installments with $8.000 due and oavable on Aoril 2. 2014 and the $2.000 balance due upon vour acceotance of The draft reports. If acceptable, I would like to pick up the first payment due on April 2, 2014 because I am scheduled to be in Southern Califomia the following week. 131-A Stony Circle,Suite 500,Santa Rosa,California 95401 P: 707-544-5684 E:KriegcpaC@msn.com Ms. Karen Scalabrini March 19, 2014 Page 2 I appreciate the opportunity to assist you, and believe this letter accurately summarizes the significant terms of out engagement. If you have any questions, please let me know. If you agree with the terms of terms of our engagement as described in this letter, please sign this letter and return a PDF copy to me via email. If the need for additional services arises, our agreement will need to be revised. It is customary for us o enum ate any such revisions in an addendum to this letter. �el u Terry K g � Accepted by: � Signatur%/ � ✓�—� / Title: Date: CIN OF UKIAH List of Agreed Upon Procedures Development of a Flscai 2014 Proforma Comprehensive Annual Financial RepoK(CAFR�, Roll-Up Sthedules for lune 30,2012 Financial Statemenu, and Comparisons of lune 30,2013 Opening Fund BalanceswiN 2012 Ending Fund Balances Task Number AccountingArea and Procedure to Be Performed Rollup oJJUne 30,I012 Cky Funds Into lune 30,20121nto Flnanc/al Stafements 1 Using theJune 30,2012 City balance sheets,revenue reports,and ezpenditure reports I wlll prepare a schedule af wha[funds I belleve were combinetl antl rolletl up into the qry's June 30,2012 iinancial statements. This schedule shall list the fund num6er,total auets,total Ila6ilfties and total fund balance per Cty balance sheet reports in one column,the same totals from the Clty'sJUne30,2012financlals[atements,andanydifferencesforthefollowing funds (AS 6es[as I can determine the combinationstrom existing reports in all cases for all funds�: Generalfund Othergovemmental Funds Eleccric Water Sewer Dispoul Sfte Other proprietary Internal5ervice Vrivate putpoutrust Agencyfunds Agre�ment oflune 30,2013 Opaning Fund 8alances to lune 30,3012 Ending fund Balances 2 Using the Ciry's lune 30,2012 and 2013 balance sheets,revenue reports,antl expenditure reports, I shall prepare a schedule of ihe lune 30,2012 e�ding fund balances per the City Balance Sheet Reports and the heginning of year fund 6alances in the lune 30,2013 Ciry balance sheet repoKS for the purpou af determining If the 2013 opening fund balances agree with the lune 30,2012 ending fund balances Develo0ment and Formatting of a Comprehensive Annual flnanclal Report(CAfR) 3 Inttotluttory Settion:Report Cover,DNider Section Tabs,and O anlzrtion Chart a) Provitle prellminary Cesign(umple proofs)of[he foltowing partsof a normal CAFR Front Cover Prepared by Finance[ab Introductorysection dividertab Financfal section dividertah Requlretl supplementary Intormatlon tlivlder tab Optional supplementary divider tab Statls[ICaI section Divider tab OrganizaUon Chart City shall provide the following for inftlal design work: Photogreph to be used for the front Cover of the CAFR Ciry togo to be used on divitler tabs Basic Ciry Organixation ChaK for design reflnement b) Table of Cantents Provide prelfminary ta61e of Contents proof CIiY OF UKIAH list of Agreed Upon Procedures Development of a Fiscal 2014 Comprehensive Mnual Financlal Report(CAFR), Roll-Up Schedules for lune'A,2012 Finandal5tatemeMS, and Comparisons of June 30,2013 Opening Fund Balanceswith 2012 Endtng Fund Balances Task Number AttountingArea antl ProceCUre to Be Pertormetl 4 FINANCIALSERION Design and provide letterhead rype proofs of format for managemenYs dluusslon antl analysis of the report to include: a) Caption ManagemenYs Diuussion and Malysis with Gty Logo either in top or 6ottom margin bJ INtialcobdzedpircharesdisplayingpercentagesofmajorCiryrevenuesand another chart displaying percenuges of maJor City expenses--Charts that will relate to the government-wide analysis and Statement of Actrvities(NOt the Funds) No cantentshall be in the MO&A section w ptovided other than the pie charts. Clty shall be responsible for transferring over to the 2014 MD&A designed letterhead all of its 2033 MD&A data,deleting any existing grephs and placing the new grophs In ffie apptopria[e pages. cj Audkneon-noorocedurasshallbeaooliad d) Statement of Net Posftlon(2014) Provide Excel version of prefarmat 2014statement of net positlon using balances from the Ciry's June 30,2012 financial rtatements e) Statement of Activities Provide Excel version of D�ofroma 2074 Statemmt of Activities using balances from City's June 30,2012 flnancial statements f) GavernmenWl funds Balance Sheet,Changes In Fund Balances and Reconciliatians to Statement of Activities Provitle Excel versions proforma for 2014 using balances from Ciry's June 30,2012 flnanclal statements g) ProprieWry Funds Statement af Net Posi[fon,Changes and Ush Flows Provide Excel versions proforma for 2014 using balancesfrom the City's lune 30,2012 flnancial statements h� Flduciary Fund Statemenn Provide Ezcel verelons proforma tor 2o14 using bala�xesfrom the qty'sJUne 30,2012 flnandal statemenes i� Notestofinancialstatements No rocetlures shall be a Iletl j� Requirad Suppleme�tal Information Provide Excel Version General Fund Budget to Actual Schedule using 6alances from the city's lune 30,2012 financial statements CITY OF UKIAH List of Agreed Upon Procedures Development of a Fisca12014 Wmprehensive Mnual Financlal Report(CAFR), Roll-Up Schedules forlune 30,2012 Flnancial5tatements, and Comparisons of lune 30,20130pening Fund Balances with 2012 Ending Fund Balances Task Number Accounting Area antl Procedure to Be Performed k) OptlonalSuppleme�tarylnformation Develop and provide Excel combining balance zheet and combining shtements af revenues, expenditures and changes in fund balances far nonma)or govemmental funtls using June 30,2012 Clty balance sheeis,revenue reports and ezpenditure reports Develop and provide Excel 6udgetto actual comparlson schetlules for nonma�ar gavernmental funtls Develop and provide ExcelSchedules forAgency Funds Develop and provide Excel schedules for general capital assets Oevelop and Provide Excel Formatted Schedulesfor5tatis[ical5ection and Guidance abaut the Statistical sectlon.There will be no data inserted In the statistical seRian uhedules other than for example type informatfon.Cky to compfle all information needed io complete the statisNCal schedules 10 years of data for exh appropriate uhedule. A�U DAT£(MhVDD/YYYS� CERTIFICATE OF LIABILITY INSURANCE 3/19/2014 THIS CERTIFICATEIS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER.THIS CERTIFICATE DOES NOT AFFIRMATIVE�Y OR NEGATIVELY AMEND,EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S),AUTHORIZED REPRESENTATIVE OR PRODUCER,AND THE CERTIFICATE HOLDER. fMPORTANT:If the certificate holder is an ADDITIONAL INSURED,the poitcy(ies)must be entlorsetl. ff SUBROGATfONIS WANED,subject to the terms and conditions of the policy,ceRain policies may require an endoreemant. A statement on this certificaM does noS confer rights to the certificate holder in lieu of such endorsement�s), VROD R CONTAQ qME' CAMICO SERVICES INC/PHS �u"c°NO.En� (866) 967-8730 iuc.rvo� (888) 993-6112 141555 P: (866) 467-8730 F: (888) 443-6112qpRIESS PO BOX 33015 INSURER�S�PFFORDINGCOVERAGE ryq�p SAN ANSONIO TX 78265 wsueean sentine� tns co Lxo INSUREO INSIIRERB MSOftER C TERRY E. KRIEG, CPA wsoaEeo: 1079 ELSBREE LN wsuaEne WINDSOR CA 95492 ws�AeRF COVERAGES CERTIFICATE NUMBER: REVISION NUMBER: TNIS IS TO CER7IFY THAT THE POLICIES OF INSUR4NCE LISTED BELOW HAVE BEEN iSSUED TO THE INSURED NAMED ABOVE FOR THE POl7CY PERIOD INOICATED. NOPNITHSTANDING ANV RE�UIREMENT, TERM OR CONOITION OF ANV CONTRACT OR OTHER DOCUMENT WITH RESPECT Tp WHICH THIS CERTIFICATE MAV BE ISSUED OR MAY PERTAIN. THE INSURANCE AFFORDED BV THE POLICIES DESCRIBED HEREIN IS SU&IECT TO ALl THE TERMS,EXCLUSIONS ANO CONDITIONS OF SUCH POLICIES.LIMITS SHOWN MAY HAVE BEEN REDUCED 8V PAI�CLAIMS. INSR )TP£OF)NSUFANCE �OL SUBF POGICYNUMBER ��ICYEF£ PoLICY£Xl /JMI}S MMND COMMERCIALGENERAlLIA81LITY �CHOCCURRENCE S�L� OOO�OOO CLOIM&MA�E�CCCUR DM,tAGETORENTED SS OO PREM1A5ES Ea oaurtence i O� O O O a x General Liab x s�i ssw A59938 07/13/2013 o�/i3izoia meoexv�a,ro�sre�ro s10, 000 PERSONAL&�DVINJURY SZ� OOO� OOO GEN'LAGGREGATELIMITAPPLIESPER. GENERPLAGGREGqTE 54� 000�000 POLICV��Eo-❑X LOC PR0�11CTS-COMPIOPAGG SQ� OOO� OOO OTHEft: 5 AUTOMOBILE LIABILITV COMBINEO SINGLE LIMIT �Ee eai0ant) 52/ ��/ Q Q� ANYAUTO BODILYINJURY(Perparson� 5 A ALLOWNED SCHEDULEO 57 SBW AS4938 07/13/2013 07/13/2019 eODILYINJURY(PeraccMent) 5 AUTOS AUTOS X HIREDALITOS X NON-0WNEO PROPERNDAMAGE 5 Al1T0S (Per amEenl) 5 UMBRELLpL1AB OCCUR EhCH OCCURRENCE 5 EXCE554A8 CWMS-MAOE AGGREGATE 5 oco aEreNrrour 5 WOFNERSCOMJENS.IT/ON PER OTK AND£MPGOYERS'LL18/LITY STPIDTE ER ANYPROPR�ETOR/PARTNERIEXEGU�NE YM ELEACHAGCIDENT 5 OFFICEfilMEM8E0.E%CLUDEO� ❑ N/A 5 (Mantlaroryln NN) E L�ISEASE-EA EMPLOYEE If yes,Eescnbe untler 5 DESCRIPTION OF OPERATIONS below E L DISEASE-POLILY LIMIT OESLRIFT/ONOFOPERAIlOHS/LOCA�lONS/VENICLES(ALOR0101,AdtlNanal Remarkz 9chedWe,mry be attachW if rtwre�pxals rpuiretl) Those usual to the Insured' s Operations. Certificate Holder is an Additional Insured per the Business Liability Coverage Form SS0008 attached to this policy. CERTIFICATE HOLDER CANCELLATION SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF,NOTICE WILL BE DELIVERE IN ACCORDANCE WITH T E P LICV PROVISI NS C l t�1 O f Uki ah AUTHOF/ZED REPRESENIATIVE ` 300 SEMINARY AVE �Lc..�, ��`(�„�� UKIAH, CA 95482 O�888-2014 ACORD CORPORATION.All rights reserved. ACORD 25(2014101) The ACORD name antl logo are registered marks of ACORD DECLARATIONS ACCOUNTANTS PROFESSIONAL LIABILITY POLICY PRODUCER BRANCH PREFIX POLICY NUMBER INSUR.4NCE IS PROVIDED BY 003613 970 APL 118563328 CONTINENTAL CASUALTY COMPANY CNA PLN_f1, CHICAGO, IL 60685 A STOCK INSURANCE COMPANY � REFERRED TO AS WE, US, OR OUR. 1. Named Insured and Mailing Address ' ' • NOTICE ` ' ' ` TefTy E Krieg, CPA THIS IS A CLAIMS-MADE POLICY AND COVERS 131-A Stony Ci�cle ON�Y CLAItwS FIRST MADE AGAINST THE INSURED Suite 500 DURING THE POLICY PERIOD. PLEASE READ Sartt8 RoSa, CA 95401-9522 THIS POLfCY CAREFULLY AND DISCUSS THE COVERAGE W ITH YOUR INSURANCE AGENT. 2. POLICYPERIOD: FROM: 9/26/13 TO: 9/26/14 at12.01AM.5tantlartltimeafyouratlCressshov.nahove. 3. PRIOR ACTS DATE: NO PRIOR ACTS�ATE LIMITATION APPI.IES 4. $1, 000 PROFESSIONAL LIABILITY PER CLAIM DEDUCTIBLE 5, LIMITS OF LIABILITY: (INCLUDES CLAIM EXPENSES UNLESS AMENDED BY ENDORSEMENn $1, 000, 000 PER CLAIM $1, 000, 000 AGGREGATE 6. FOR NON-RENEWAL : 60 days notice will be given you in accordance with policy conditions. 7. PRINTED ENDORSEMENTS ATfACHED AT POLICY ISSUANCE INCLUDE: G-127136-A(1/08) Policy G-127137-A(5/DO) Declarations Page G-127157-A(6/97) Nuclear Energy& Pollution Excl. G-127164-A04(6/97)Amentl Termination Provisions-CA G-141584A(6l03) Policyholder Notice GS12656XX(5lD8) Network Risk 8 Privacy Claim G-127160-A Sole Owner Death/Disability ECRP G-127161-A Employment Practices Defense G-127137-A (Ed.5/00)