HomeMy WebLinkAboutVan Lant & Fankhanel 2025-07-14COU No. 2526-082
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AGREEMENT FOR
PROFESSIONAL SERVICES
This Agreement, made and entered into this 14th day of July, 2025 (“Effective Date”), by
and between CITY OF UKIAH, CALIFORNIA, hereinafter referred to as "City" and Van Lant &
Fankhanel, a limited liability partnership organized and in good standing under the laws of the
state of California, hereinafter referred to as "Consultant".
RECITALS
This Agreement is predicated on the following facts:
a. City requires consulting services related to California Integrated Waste Management
Board Agreed Upon Procedures.
b. Consultant represents that it has the qualifications, skills, experience and properly
licensed to provide these services, and is willing to provide them according to the terms
of this Agreement.
c. City and Consultant agree upon the Scope-of-Work and Work Schedule attached hereto
as Attachment "A", describing contract provisions for the project and setting forth the
completion dates for the various services to be provided pursuant to this Agreement.
TERMS OF AGREEMENT
1.0 DESCRIPTION OF PROJECT
1.1 The Project is described in detail in the attached Scope-of-Work (Attachment "A").
2.0 SCOPE OF SERVICES
2.1 As set forth in Attachment "A".
2.2. Additional Services. Additional services, if any, shall only proceed upon written
agreement between City and Consultant. The written Agreement shall be in the form of
an Amendment to this Agreement.
3.0 CONDUCT OF WORK
3.1 Time of Completion. Consultant shall commence performance of services as required
by the Scope-of-Work upon receipt of a Notice to Proceed from City and shall complete
such services within five (5) business days from receipt of the Notice to Proceed.
Consultant shall complete the work to the City's reasonable satisfaction, even if contract
disputes arise or Consultant contends it is entitled to further compensation.
4.0 COMPENSATION FOR SERVICES
4.1 Basis for Compensation. For the performance of the professional services of this
Agreement, Consultant shall be compensated on a time and expense basis not to
exceed a guaranteed maximum dollar amount of $2,350. Labor charges shall be based
upon hourly billing rates for the various classifications of personnel employed by
Consultant to perform the Scope of Work as set forth in the attached Attachment A,
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which shall include all indirect costs and expenses of every kind or nature, except direct
expenses. The direct expenses and the fees to be charged for same shall be as set
forth in Attachment A. Consultant shall complete the Scope of Work for the not-to-
exceed guaranteed maximum, even if actual time and expenses exceed that amount.
4.2 Changes. Should changes in compensation be required because of changes to the
Scope -of-Work of this Agreement, the parties shall agree in writing to any changes in
compensation. "Changes to the Scope-of-Work" means different activities than those
described in Attachment "A" and not additional time to complete those activities than the
parties anticipated on the date they entered this Agreement.
4.3 Sub-contractor Payment. The use of sub-consultants or other services to perform a
portion of the work of this Agreement shall be approved by City prior to commencement
of work. The cost of sub-consultants shall be included within guaranteed not-to -exceed
amount set forth in Section 4.1.
4.4 Terms of Payment. Payment to Consultant for services rendered in accordance with this
contract shall be based upon submission of monthly invoices for the work satisfactorily
performed prior to the date of the invoice less any amount already paid to Consultant,
which amounts shall be due and payable thirty (30) days after receipt by City. The
invoices shall provide a description of each item of work performed, the time expended
to perform each task, the fees charged for that task, and the direct expenses incurred
and billed for. Invoices shall be accompanied by documentation sufficient to enable City
to determine progress made and to support the expenses claimed.
5.0 ASSURANCES OF CONSULTANT
5.1 Independent Contractor. Consultant is an independent contractor and is solely
responsible for its acts or omissions. Consultant (including its agents, servants, and
employees) is not the City's agent, employee, or representative for any purpose.
It is the express intention of the parties hereto that Consultant is an independent
contractor and not an employee, joint venturer, or partner of City for any purpose
whatsoever. City shall have no right to, and shall not control the manner or prescribe the
method of accomplishing those services contracted to and performed by Consultant
under this Agreement, and the general public and all governmental agencies regulating
such activity shall be so informed.
Those provisions of this Agreement that reserve ultimate authority in City have been
inserted solely to achieve compliance with federal and state laws, rules, regulations, and
interpretations thereof. No such provisions and no other provisions of this Agreement
shall be interpreted or construed as creating or establishing the relationship of employer
and employee between Consultant and City.
Consultant shall pay all estimated and actual federal and state income and self-
employment taxes that are due the state and federal government and shall furnish and
pay worker's compensation insurance, unemployment insurance and any other benefits
required by law for himself and his employees, if any. Consultant agrees to indemnify
and hold City and its officers, agents and employees harmless from and against any
claims or demands by federal, state or local government agencies for any such taxes or
benefits due but not paid by Consultant, including the legal costs associated with
defending against any audit, claim, demand or law suit.
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Consultant warrants and represents that it is a properly licensed professional or
professional organization with a substantial investment in its business and that it
maintains its own offices and staff which it will use in performing under this Agreement.
5.2 Conflict of Interest. Consultant understands that its professional responsibility is solely
to City. Consultant has no interest and will not acquire any direct or indirect interest that
would conflict with its performance of the Agreement. Consultant shall not in the
performance of this Agreement employ a person having such an interest. If the City
Manager determines that the Consultant has a disclosure obligation under the City’s
local conflict of interest code, the Consultant shall file the required disclosure form with
the City Clerk within 10 days of being notified of the City Manager’s determination.
6.0 INDEMNIFICATION
6.1 Insurance Liability. Without limiting Consultant's obligations arising under Paragraph 6.2
Consultant shall not begin work under this Agreement until it procures and maintains for
the full period of time allowed by law, surviving the termination of this Agreement
insurance against claims for injuries to persons or damages to property, which may arise
from or in connection with its performance under this Agreement.
A. Minimum Scope of Insurance
Coverage shall be at least as broad as:
1. Insurance Services Office ("ISO) Commercial General Liability Coverage
Form No. CG 20 10 10 01 and Commercial General Liability Coverage –
Completed Operations Form No. CG 20 37 10 01.
2. ISO Form No. CA 0001 (Ed. 1/87 ) covering Automobile Liability, Code 1
"any auto" or Code 8, 9 if no owned autos and endorsement CA 0025.
3. Worker's Compensation Insurance as required by the Labor Code of the
State of California and Employers Liability Insurance.
4. Errors and Omissions liability insurance appropriate to the consultant’s
profession. Architects’ and engineers’ coverage is to be endorsed to
include contractual liability.
B. Minimum Limits of Insurance
Consultant shall maintain limits no less than:
1. General Liability: $1,000,000 combined single limit per occurrence for
bodily injury, personal injury and property damage including operations,
products and completed operations. If Commercial General Liability
Insurance or other form with a general aggregate limit is used, the
general aggregate limit shall apply separately to the work performed
under this Agreement, or the aggregate limit shall be twice the prescribed
per occurrence limit.
2. Automobile Liability: $1,000,000 combined single limit per accident for
bodily injury and property damage.
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3. Worker's Compensation and Employers Liability: Worker's compensation
limits as required by the Labor Code of the State of California and
Employers Liability limits of $1,000,000 per accident.
4. Errors and Omissions liability: $1,000,000 per occurrence.
C. Deductibles and Self-Insured Retentions
Any deductibles or self-insured retentions must be declared to and approved by
the City. At the option of the City, either the insurer shall reduce or eliminate
such deductibles or self-insured retentions as respects to the City, its officers,
officials, employees and volunteers; or the Consultant shall procure a bond
guaranteeing payment of losses and related investigations, claim administration
and defense expenses.
D. Other Insurance Provisions
The policies are to contain, or be endorsed to contain, the following provisions:
1. General Liability and Automobile Liability Coverages
a. The City, it officers, officials, employees and volunteers are to be
covered as additional insureds as respects; liability arising out of
activities performed by or on behalf of the Consultant, products
and completed operations of the Consultant, premises owned,
occupied or used by the Consultant, or automobiles owned, hired
or borrowed by the Consultant for the full period of time allowed by
law, surviving the termination of this Agreement. The coverage
shall contain no special limitations on the scope-of-protection
afforded to the City, its officers, officials, employees or volunteers.
b. The Consultant's insurance coverage shall be primary insurance
as respects to the City, its officers, officials, employees and
volunteers. Any insurance or self-insurance maintained by the
City, its officers, officials, employees or volunteers shall be in
excess of the Consultant's insurance and shall not contribute with
it.
c. Any failure to comply with reporting provisions of the policies shall
not affect coverage provided to the City, its officers, officials,
employees or volunteers.
d. The Consultant's insurance shall apply separately to each insured
against whom claim is made or suit is brought, except with respect
to the limits of the insurer's liability.
2. Worker's Compensation and Employers Liability Coverage
The insurer shall agree to waive all rights of subrogation against the City,
its officers, officials, employees and volunteers for losses arising from
Consultant's performance of the work, pursuant to this Agreement.
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3. Professional Liability Coverage
If written on a claims-made basis, the retroactivity date shall be the
effective date of this Agreement. The policy period shall extend one (1)
year from the date of final approved invoice.
4. All Coverages
Each Insurance policy required by this clause shall be endorsed to state
that coverage shall not be suspended, voided, canceled by either party,
reduced in coverage or in limits except after thirty (30) days prior written
notice by certified mail, return receipt requested, has been given to the
City.
E. Acceptability of Insurers
Insurance is to be placed with admitted California insurers with an A.M. Best's
rating of no less than A- for financial strength, AA for long-term credit rating and
AMB-1 for short-term credit rating.
F. Verification of Coverage
Consultant shall furnish the City with Certificates of Insurance and with original
Endorsements effecting coverage required by this Agreement. The Certificates
and Endorsements for each insurance policy are to be signed by a person
authorized by that insurer to bind coverage on its behalf. The Certificates and
Endorsements are to be on forms provided or approved by the City. Where by
statute, the City's Workers' Compensation - related forms cannot be used,
equivalent forms approved by the Insurance Commissioner are to be substituted.
All Certificates and Endorsements are to be received and approved by the City
before Consultant begins the work of this Agreement. The City reserves the right
to require complete, certified copies of all required insurance policies, at any
time. If Consultant fails to provide the coverages required herein, the City shall
have the right, but not the obligation, to purchase any or all of them. In that
event, the cost of insurance becomes part of the compensation due the
contractor after notice to Consultant that City has paid the premium.
G. Subcontractors
Consultant shall include all subcontractors or sub-consultants as insured under
its policies or shall furnish separate certificates and endorsements for each sub-
contractor or sub-consultant. All coverage for sub-contractors or sub-consultants
shall be subject to all insurance requirements set forth in this Paragraph 6.1.
6.2 Indemnification. Notwithstanding the foregoing insurance requirements, and in addition
thereto, Consultant agrees, for the full period of time allowed by law, surviving the
termination of this Agreement, to indemnify the City for any claim, cost or liability that
arises out of, or pertains to, or relates to any negligent act or omission or the willful
misconduct of Consultant in the performance of services under this contract by
Consultant, but this indemnity does not apply to liability for damages for death or bodily
injury to persons, injury to property, or other loss, arising from the sole negligence, willful
misconduct or defects in design by the City, or arising from the active negligence of the
City.
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“Indemnify,” as used herein includes the expenses of defending against a claim and the
payment of any settlement or judgment arising out of the claim. Defense costs include
all costs associated with defending the claim, including, but not limited to, the fees of
attorneys, investigators, consultants, experts and expert witnesses, and litigation
expenses.
References in this paragraph to City or Consultant, include their officers, employees,
agents, and subcontractors.
7.0 CONTRACT PROVISIONS
7.1 Ownership of Work. All documents furnished to Consultant by City and all documents or
reports and supportive data prepared by Consultant under this Agreement are owned
and become the property of the City upon their creation and shall be given to City
immediately upon demand and at the completion of Consultant's services at no
additional cost to City. Deliverables are identified in the Scope-of-Work, Attachment "A".
All documents produced by Consultant shall be furnished to City in digital format and
hardcopy. Consultant shall produce the digital format, using software and media
approved by City.
7.2 Governing Law. Consultant shall comply with the laws and regulations of the United
States, the State of California, and all local governments having jurisdiction over this
Agreement. The interpretation and enforcement of this Agreement shall be governed by
California law and any action arising under or in connection with this Agreement must be
filed in a Court of competent jurisdiction in Mendocino County.
7.3 Entire Agreement. This Agreement plus its Attachment(s) and executed Amendments
set forth the entire understanding between the parties.
7.4 Severability. If any term of this Agreement is held invalid by a court of competent
jurisdiction, the remainder of this Agreement shall remain in effect.
7.5 Modification. No modification of this Agreement is valid unless made with the agreement
of both parties in writing.
7.6 Assignment. Consultant's services are considered unique and personal. Consultant
shall not assign, transfer, or sub-contract its interest or obligation under all or any portion
of this Agreement without City's prior written consent.
7.7 Waiver. No waiver of a breach of any covenant, term, or condition of this Agreement
shall be a waiver of any other or subsequent breach of the same or any other covenant,
term or condition or a waiver of the covenant, term or condition itself.
7.8 Termination. This Agreement may only be terminated by either party: 1) for breach of
the Agreement; 2) because funds are no longer available to pay Consultant for services
provided under this Agreement; or 3) City has abandoned and does not wish to complete
the project for which Consultant was retained. A party shall notify the other party of any
alleged breach of the Agreement and of the action required to cure the breach. If the
breaching party fails to cure the breach within the time specified in the notice, the
contract shall be terminated as of that time. If terminated for lack of funds or
abandonment of the project, the contract shall terminate on the date notice of
termination is given to Consultant. City shall pay the Consultant only for services
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performed and expenses incurred as of the effective termination date. In such event, as
a condition to payment, Consultant shall provide to City all finished or unfinished
documents, data, studies, surveys, drawings, maps, models, photographs and reports
prepared by the Consultant under this Agreement. Consultant shall be entitled to
receive just and equitable compensation for any work satisfactorily completed
hereunder, subject to off-set for any direct or consequential damages City may incur as
a result of Consultant's breach of contract.
7.9 Execution of Agreement. This Agreement may be executed in duplicate originals, each
bearing the original signature of the parties. Alternatively, this Agreement may be
executed and delivered by facsimile or other electronic transmission, and in more than
one counterpart, each of which shall be deemed an original, and all of which together
shall constitute one and the same instrument. When executed using either alternative,
the executed agreement shall be deemed an original admissible as evidence in any
administrative or judicial proceeding to prove the terms and content of this Agreement.
8.0 NOTICES
Any notice given under this Agreement shall be in writing and deemed given when
personally delivered or deposited in the mail (certified or registered) addressed to the
parties as follows:
VAN LANT & FANKHANEL, LLP
29970 TECHNOLOGY DR., STE 105A
MURRIETA, CALIFORNIA 92563
CITY OF UKIAH
DEPT. OF FINANCE
300 SEMINARY AVENUE
UKIAH, CALIFORNIA 95482-5400
9.0 SIGNATURES
IN WITNESS WHEREOF, the parties have executed this Agreement the Effective Date:
CONSULTANT
BY: __________________________ ____________________
Date
PRINT NAME: _________________
__________________
IRS IDN Number
CITY OF UKIAH
BY: ____________________
Date
CITY MANAGER
ATTEST
____________________
CITY CLERK Date
08/06/2025
08/06/2025
July 9, 2025
Daniel Buffalo
Finance Director
300 Seminary Ave.
Ukiah, CA 95482
We are pleased to confirm our understanding of the nature and limitations of the services we are
to provide for the City of Ukiah (City):
We will apply the procedures described in the attachment to this letter to the letter provided to the
California Integrated Waste Management Board dated June 23, 2025. By signing this
engagement letter, you agree to those procedures and acknowledge that the procedures to be
performed are appropriate for the intended purpose of the engagement, which is to assist the City
in determining the data and information included on the letter provided to the California Integrated
Waste Management Board dated June 23, 2025 (the “Letter”) agrees with or was derived directly
from the audited financial statements for the fiscal year ended June 30, 2024. Our engagement
to apply agreed-upon procedures will be conducted in accordance with attestation standards
established by the AICPA. Those standards require that we obtain your written agreement to the
procedures to be applied and your acknowledgment that those procedures are appropriate for the
intended purpose of the engagement, as described in this letter. A refusal to provide such
agreement and acknowledgment will result in our withdrawal from the engagement. No other
parties will be requested to agree to the procedures and acknowledge that the procedures
performed are appropriate for their purposes. We make no representation that the procedures we
will perform are appropriate for the intended purpose of the engagement or for any other purpose.
Because the agreed-upon procedures do not constitute an examination, we will not express an
opinion on the City’s Letter or financial statements, or any elements, accounts, or items thereof.
In addition, we have no obligation to perform any procedures beyond those to which you agree.
We plan to begin our procedures on July 10, 2025, and unless unforeseeable problems are
encountered, the engagement should be completed by July 17, 2025.
We will issue a written report upon completion of our engagement that lists the procedures
performed and our findings. Our report will be addressed to the City of Ukiah. If we encounter
restrictions in performing our procedures, we will discuss the matter with you. If we determine
the restrictions are appropriate we will disclose the restrictions in our report. Our report will
contain a paragraph indicating that had we performed additional procedures, other matters might
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Attachment A
have come to our attention that would have been reported to you. Our report is not expected to
be restricted to the use of specified parties.
There may exist circumstances that, in our professional judgment, will require that we withdraw
from the engagement. Such circumstances include the following:
You refuse to provide written agreement to the procedures and acknowledge that they are
appropriate for the intended purpose of the engagement.
You fail to provide requested written representations, or we conclude that there is sufficient
doubt about the competence, integrity, ethical values, or diligence of those providing the
written representations, or we conclude that the written representations provided are
otherwise not reliable.
We determine that the description of the procedures performed or the corresponding
findings are misleading in the circumstances of the engagement.
We determine that restrictions on the performance of procedures are not appropriate.
An agreed-upon procedures engagement is not designed to detect instances of fraud or
noncompliance with laws or regulations; however, should any such matters come to our attention,
we will communicate them in accordance with professional standards and applicable law. In
addition, if, in connection with this engagement, matters come to our attention that contradict the
Letter, we will communicate such matters to you.
You are responsible for the presentation of the Letter and that it is in accordance with the
information required by the California Integrated Waste Management Board; and for selecting the
criteria and determining that such criteria are appropriate for your purposes. In addition, you are
responsible for providing us with (1) access to all information of which you are aware that is
relevant to the performance of the agreed-upon procedures on the subject matter, (2) additional
information that we may request for the purpose of performing the agreed-upon procedures, and
(3) unrestricted access to persons within the entity from whom we determine it necessary to obtain
evidence relating to performing those procedures.
At the conclusion of our engagement, we will require certain written representations in the form
of a representation letter from management that, among other things, will confirm management’s
responsibility for the information presented in the Letter in accordance with the requirements of
the California Integrated Waste Management Board.
Brett Van Lant is the engagement partner and is responsible for supervising the engagement and
signing the report.
Our fees for these services will be $2,350. The fee estimate is based on anticipated cooperation
from your personnel and the assumption that unexpected circumstances will not be encountered
during the engagement. If significant additional time is necessary, we will discuss it with you and
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arrive at a new fee estimate before we incur additional costs. Our invoices for these fees will be
are payable upon presentation.
We appreciate the opportunity to assist you and believe this letter accurately summarizes the
significant terms of our engagement. If you have any questions, please let us know. If you agree
with the terms of our engagement as described in this letter, pleases sign a copy and return it to
us. If the need for additional services arises, our agreement with you will need to be revised. It
is customary for us to enumerate these revisions in an addendum to this letter.
Very truly yours,
Van Lant & Fankhanel, LLP
Brett Van Lant, CPA
RESPONSE:
This letter correctly sets forth the understanding of the City of Ukiah.
By: ______________________________
Title: _____________________________
Date: _____________________________
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Sage Sangiacomo
08/06/2025
Schedule of Agreed-upon Procedures
Concerning the statements and information provided on items 1 through 5 as listed on the Letter:
1. Determine the amount presented in item (1) of the Letter for the Corrective Action Costs
agrees with the report provided by Rau and Associates Inc., dated January 9, 2014
regarding the Cost Estimate for Corrective Action Plan for Non-Water Release for the City
of Ukiah Landfill, 3100 Vichy Springs Road, Ukiah CA, increased for inflation annually in
accordance with the Department of Resources Recycling and Recovery annual inflation
factors.
2. Determine if the City reported outstanding general obligation debt in the financial
statements for the fiscal year ended June 30, 2024.
3. Determine if the City operated at a deficit equal to five percent or more of total annual
revenue in each of the past two fiscal years. The total annual revenues for each of the
past two fiscal years will consist of the total revenues from the Statement of Revenues,
Expenditures, and Changes in Fund Balances for the Governmental Funds and the total
revenues from the Statement of Revenues, Expenses, and Changes in Net Position for
the Proprietary Funds, excluding internal service funds. The deficit, or surplus, for each
of the past two fiscal years will consist of the “Net Change in Fund Balances” on the
Statement of Revenues, Expenditures and Changes in Fund Balance for the
Governmental Funds and the “Change in Net Position” on the Statement of Revenues
Expenses and Changes in Net Position for the Proprietary Funds, excluding the internal
service funds.
4. Determine if the City received an adverse opinion, disclaimer of opinion, or other qualified
opinion from the independent certified public accountant auditing its financial statements
for the year ended June 30, 2024.
Concerning the statements and information provided on items 7 through 12 as listed on the Letter:
5. Determine the amounts presented in the Letter for items 7 through 12 were derived directly
from the audited financial statements for the fiscal year ended June 30, 2024.
Concerning the statements and information provided on items 13 through 15 as listed on the
Letter:
6. Determine, by recalculating each ratio for items 13 through 15, if the responses are
appropriate.
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