2006/03/28 City Council Resolution (6)RESOLUTION NO. 2006-90
RESOLUTION OF THE COUNCIL OF THE CITY OF ROHNERT PARK
AWARDING A CONTRACT FOR INDEPENDENT AUDIT SERVICES
TO ODENBERG, ULLAKKO, MURANISHI & CO., LLP
WHEREAS, the City of Rohnert Park requires independent audit services annually; and
WHEREAS, the City requested proposals for Independent Audit Services and received
four proposals; and
WHEREAS, staff has reviewed all the proposals, interviewed each firm and determined
that the firm of Odenberg, Ullakko, Muranishi & Co., LLP was the best firm to perform the
City's audit.
NOW, THEREFORE, BE IT RESOLVED, by the Council of the City of Rohnert Park
that the City Manager is hereby authorized and directed to execute the attached contract in
substantially similar form, for and on behalf of the City of Rohnert Park.
DULY AND REGULARLY ADOPTED this 28th day of March, 2006.
BREEZE: AYE FLORES: AYE MACKENZIE: AYE VIDAK- MARTINEZ: AYE SMITH: AYE
AYES: (5) NOES: (0) ABSENT: (0) ABSTAIN: (0)
AGREEMENT FOR PROFESSIONAL SERVICES
This Agreement is made and entered into as of this 28`h day of March, 2006, by and between the City of
Rohnert Park ( "the City "), , and Odenberg, Ullakko, Muranishi & Co., LLP ( "Consultant "), a limited liability
partnership located at San Francisco, CA.
RECITALS
A. Consultant is specially trained, experienced and competent to perform the special services that will be
required by this Agreement; and
B. Consultant possesses the skill, experience, ability, background, certification and knowledge to
provide services according to the terms and conditions described in this Agreement; and
C. The City desires to retain Consultant to provide professional Independent Audit services as set forth
in their proposal.
AGREEMENT
The City and Consultant agree that Consultant will provide Independent Audit services to the City, subject
to the following terms and conditions:
1. Services. Consultant will provide to City services at the time, place and in the manner as described
in their bid proposal attached as Exhibit A. Unless specifically provided otherwise in Exhibit A,
Consultant will, at its sole cost and expense, furnish equipment that may be required to provide the
services under this Agreement.
2. Payment. The City will pay Consultant for services performed under this Agreement at the time and
in the manner set forth in Exhibit B, which will be the only payments to be made to Consultant.
Consultant will invoice the City as specified in Exhibit B.
3. General Provisions. The general provisions in Exhibit C are part of this Agreement. In the event of
any inconsistency between Exhibit C and any other term or condition of this Agreement, the other
term or condition will control only insofar as it is inconsistent with the general provisions.
4. Exhibits. Exhibits A, B and C are attached to this Agreement and are by this reference incorporated.
5. Effective Date. The effective date of this agreement is
6. Duration. The term of this Agreement will terminate on November 10, 2008, unless extended by
written mutual agreement between the parties. Terms for extension can be for either one, two year
term or two, one year terms.
7. Contract Administration. This Agreement will be administered by Sandra M. Lipitz ( "Administrator ")
on behalf of the City. All correspondence will be directed to or through the Administrator or his or her
designee.
Agreement for Professional Services Pagel of 2
8. Notices. Any written notice will be sent to the following addresses:
CONSULTANT
Scott L. Miller
Partner
Odenberg, Ullakko, Muranishi & Co., LLP
465 California St., Ste 700
San Francisco, CA 94104
EXECUTED:
CONSULTANT
g it egal\ contracts \ModelK \ConsultantsContracrdoc — rev. 3/2100
The CITY
Sandra M. Lipitz
Director of Administrative Services
City of Rohnert Park
P.O. Box 1489
Rohnert Park, CA 94927
The CITY OF ROHNERT PARK
By:
(Date) Stephen R_ Donley, City Manager (Date)
Per Resolution No. 2006-_____ adopted
By the City Council on March 28, 2006
ATTEST:
City Clerk
APPROVED AS TO FORM:
City Attorney
f\,greement for Frotesstonal Services Page 2 of 2
EXHIBIT A
SCOPE OF SERVICES
AND CONSULTANT INFORMATION
Outlined in Proposal to Provide Independent Audit Services to City of Rohnert Park submitted by
Odenberg, Ullakko, Muranishi & Cp., LLP dated February 22, 2006- Copy attached.
Agreement for Professional Services, Exhibit A Page I of 2
EXHIBIT A (addendum)
CALIFORNIA NONRESIDENT INCOME WITHHOLDING
INFORMATION & FORMS
A change in California state law, effective January 1, 2001, requires that the City withhold 7% of
the payment made to out -of -state vendors and service providers, and pay it to the State of
California, similar to income tax withholding.
The following advisory paragraph is taken from the official State document explaining this new
law. If also refers to a web site where forms and additional information are available. It also
provides a contact for further information should you have questions. California Franchise Tax
Board Publication 1023 has full information on this new law, and is available at the contact listed
below.
The City is attaching to this agreement several forms for consultants to use when completing
their annual tax returns. Form 587 (Nonresident Income Allocation Worksheet) — is used to
collect information to determine if withholding is required on payments to nonresidents. The
vendor /payee should complete, sign and return Form 587 to the City as withholding agent.
Form 590 (Withholding Exemption Certificate) — is used to obtain an exemption from
withholding. The vendor /payee should complete and present Form 590 to the City as
withholding agent.
The City feels it is important to give consultants early information about this requirement, and
the requirement on the City to make this withholding.
Payment made to California nonresidents, including corporations, limited liability companies, and partnerships that do
not have a permanent place of business in the state of California are subject to seven percent state income tax
withholding (California Revenue and Taxation Code Section 18662). Types of income subject to withholding include,
but are not limited to, payment for services performed in California and payment of leased, rent and royalties for
property (real and personal) located in California. No withholding is required on payment for goods. The Franchise
Tax Board may reduce the withholding if the seven percent will result in substantial over - withholding or waive the
withholding if the payee has a current history of filing California returns and /or making estimated payments when due.
For more information, or to request a waiver or reduced withholding rate, contact:
NONRESIDENT WITHHOLDING WAIVER REQUEST
NONRESIDENT WITHHOLDING.SECTION MS F -265
FRANCHISE TAX BOARD, PO BOX 651, SACRAMENTO CA 95812 -0651
TELEPHONE: (916) 845 -4900; FAX: (916) 845 -4831
Access Franchise Tax Board forms and publications as well as general tax information at: http: / /wvfw.ftb.ca.gov .
Attachments:
FTB Form 587
FTB Form 590
Agreement for Professional Services, Exhibit A (addendum) Page I of 6
TAXABLE YEAR
CALIFORNIA FORM 1
201111 Nonresident Withholding Allocation Worksheet 557
PART 1 WITHHOLDING AGENT
Withholding agent's name
Withholding agent's address Inumoer and street)
City
State
ZIP Ccde
PART 11 NONRESIDENT VENDOR /PAYEE (Complete Part it through Part V and return this form to the above withholding agent)
Vendor /payee's name Owners full name if sole proprietor
Vendor /payee's address (number and street)
City
FEIN
State
claybme telephone
Nonresident Vendor /Payee's Entity Type: (Check one)
❑ Individual/Sole Proprietor ❑ Corporation ❑ Partnership ❑ Limited Liability Company (LLC)
El Estate or Trust ❑ Tax- Exempt (withholding not required, skip to Part V)
111 PAYMENT TYPE
ZIP Code
no.
Nonresident Vendor /Payee: (Check one)
❑ Performs services totally outside California (no withholding required, skip to Part V)
Note to vendor /payee: !f you perform all the
services within California, withholding is required
❑ Provides only goods or materials no withholding required, ski to Part V
( 9 q P )
U Provides goods and services in California (see allocation in Part IV)
re the entire payment for services unless you
receive a waiver or reduced withholding
authorization from the Franchise Tax Board. For
❑ Provides services within and outside California (see allocation in Part IV)
❑ Other (Describe)
more information. get FTB Pub. 1023. Nonresident
Withholding — Independent Contractor. Rent and
Royalty Guidelines.
PART IV INCOM
Gross payments expected from the above withholding agent during
the calendar year for:
1 Goods and Services: (a) Within California (b) Outside California (c) Total Payments
Goods /materials (no withholding required) ......... . .... . ..................... ............................... .
Services (withholding required) .... ............................... .
2 Rents on commercial or business property .............................
3 Royalties on natural resources ....... ............................... .
4 Prizes and other winnings .......... ............................... .
5 Other payments ................... ...............................
6 Total payments subject to withholding. Add column (a), line 1 through line 5 .. .
Withholding threshold amount- $1,500.00
Note: If the amount on line 6, column (a) is 51,500 or less, no withholding is required. if the amount on line 6, column (a) is greater than $1,500. withholding
is required on the entire amount at the rate of 7 %, If the FTB authorized reduced withholding or waived withholding, attach a copy of the FTB determination
letter. See General Information E, Waivers and Reduced Rates.
PART V CERTIFICATION OF VENDOR/PAYEE
Under penalties of perjury, I certify that the information provided on this document is true and correct. if the reported facts change. I will promptly inform the withholding agent.
Authorized representative's signature
Vendor /Payee's signature
For Privacy Act Notice, get form FTB 1131 (individuals 0 nly).
Title
Date
58700109 1 —
Daytime telephone number
Daytime telephone number
Form 587 C2 (REV. 2000)
Instructions for Form 587
Nonresident Withholding Allocation Worksheet
References in these instructions are to the California Revenue and Taxation Code (R&TC).
General Information
A Purpose
Use Form 587, Nonresident Withholding
Allocation Worksheet, to determine if
withholding is required on payments to
nonresidents. The vendor /payee should
complete, sign, and return Form 587 to the
withholding agent. The withholding agent may
then rely on the certification made by the
vendor /payee to determine if withholding is
required, provided the completed and signed
Form 587 is accepted in good faith. The
completed Form 587 should be retained by
the withholding agent for record keeping
purposes and be made available to the
Franchise Tax Board (FTB) upon request.
Do not use Form 587 if:
• Payment to a nonresident is for the
purchase of goods,
• You sold California real estate. In that
case, use Form 597 -W, Withholding
Exemption Certificate and Nonresident
Waiver Request for Real Estate Sales:
• The vendor /payee is a resident of
California or is an irrevocable trust that
has at least one California resident trustee.
In that case, use Form 590, Withholding
Exemption Certificate:
• The vendor /payee is a corporation,
partnership, or limited liability company
(LLC) that has a permanent place of
business in California or is qualified to do
business in California. In that case, use
Form 590; or
• The payment is to an estate and the
decedent was a California resident. In that
case, use Form 590.
B Law
RUC Section 18662 and the related
regulations require withholding of income or
franchise tax on certain payments made to
nonresidents of California for personal
services performed in California and for rents
and royalties on property located in California.
The withholding rate is 7% unless the FTB
approves a reduced rate or a waiver. See
General Information E, Waivers and Reduced
Rates.
C When to File This Form
The withholding agent should request that the
vendor /payee complete, sign, and return
Form 587 when a contract is entered into or
before payment is made to the vendor/payee.
Form 587 will remain valid for the duration of
the contract (or term of payments), provided
there is no material change in the facts. The
vendor /payee, by signing Form 587, agrees to
promptly notify the withholding agent of any
changes in the facts.
D Withholding Requirements
Payments made to nonresident vendors/
payees (including individuals, corporations,
partnerships, LLCs, estates and trusts) are
subject to withholding. However, no withhold-
ing is required if total payments of California
source income to the vendorlpayee during the
calendar year are $1,500 or less.
Payments subject to withholding include, but
are not limited to:
• Payments for services performed in
California by nonresidents;
• Rent paid to nonresidents if the rent is
paid in the course of the withholding
agent's.business;
• Royalties paid to nonresidents for the right
to use natural resources located in
California;
• Payments of prizes for contests entered in
California;
• Distributions of California source income
to nonresident beneficiaries from an estate
or trust; and
• Other payments of California source
income made to nonresidents.
Payments not subject to withholding include
payments:
• To a resident of California or to a corpora-
tion with a permanent place of business in
California. See note below;
• To a corporation qualified to do business
in California. See note below;
• To a partnership that has a permanent
place of business in California. See note
below;
• For sale of goods;
• For income from intangible personal
property, such as interest and dividends,
unless the property has acquired a
business situs in California;
• For services performed outside of
California;
• To a vendor /payee that is a tax - exempt
organization under either California or
federal law;
• Representing wages paid to employees.
Wage withholding is administered by the
California Employment Development
Department (EDD). For more information,
contact your local EDD office; or
• To reimburse a vendor /payee for expenses
relating to services performed in California
if the reimbursement is separately
accounted for and not subject to federal
Form 1099 reporting. Corporate vendors/
payees, for purposes of this exception, are
treated as individual persons.
Important Note: If the California resident,
qualified corporation or partnership is acting
as an agent for the nonresident payee, the
payment is subject to withholding if the
nonresident payee does not meet any of the
exceptions on Form 590.
E Waivers and Reduced Rates
A nonresident ,,enclorlpayee may request that
income taxes be :vnthheld at a lower rate or
waived. A waiver of withholding will generally
be granted when a vendorlpayee has a current
history of tiling California tax returns and /or
making estimated payments when due. To
apply for a withholding waiver to reduce or
eliminate withholding, get Form 588,
Nonresident Withholding Waiver Request. If
the FTB has granted a waiver or authorized a
reduced withholding rate, attach a copy of
FTB's determination letter to this form.
F Requirement to File a
California Tax Return
A vendor /payee's exemption certification on
this form or Form 590 or a determination
letter from the FTB ,vaiving withholding does
not eliminate the requirement to file a
California tax return and pay the tax due. For
return filing requirements. see the instruc-
tions for Form 540NR. California Nonresident
or Part -Year Resident Income Tax Return:
Form 541. California Fiduciary Income Tax
Return; Form 100. California Corporation
Franchise or Income Tax Return; or
Form 100S. California S Corporation
Franchise or Income Tax Return.
G Where to get Publications,
Forms, and Additional
Information
Nonresident withholding forms may be
obtained via Forms -by -Fax by calling
(800) 998 -3676. To order publications or
forms or to get additional nonresident .
withholding information, please contact the
Nonresident Withholding Section at the
address or automated telephone number
below:
NONRESIDENT WITHHOLDING SECTION
FRANCHISE TAX BOARD
PO BOX 651
SACRAMENTO CA 95812 -0651
Telephone: (888) 792 -4900
1916) 845 -4900
(not toll -free)
FAX: (916) 845 -4831
(24 hours a day)
For information, forms, and publications not
related to nonresident withholding, you may
contact us:
By Internet: You may download, view, and
print California tax forms and publications at
our Internet address.
www.ftb.ca.gov
Form 587 Instructions (REV. 2000) Page 1
By Automated Phone Service: Use this
service to order 1998, 1999, and 2000
California tax forms year -round and 2000
federal forms from January 2, through
April 16, 2001.
Have paper and pencil handy to take notes.
From within the
United States ..... ..... (800) 338 -0
From outside the
Specific Instructions
Private Mailbox (PMB) Numbers
If you lease a mailbox from a private business
rather than from the United States Postal
Service, enter your PMB number in the field
labeled "PMB no."
505 Part I — Withholding Agent
United States ....... ... (916) 845 -6600
Follow the recorded instructions. This service
is available 24 hours a day, seven days a
week.
By Mail: Please allow two weeks to receive
your order. If you live outside of California,
please allow three weeks to receive your
order. Write to:
TAX FORMS REQUEST UNIT
FRANCHISE TAX BOARD
PO BOX 307
RANCHO CORDOVA CA 95741 -0307
In Person: Most libraries, post offices, and
banks provide free California personal income
tax booklets during the filing season. Many
libraries and some quick print businesses
have forms and schedules for you to
photocopy (you may have to pay a nominal
feel. Note: Employees at libraries, post
offices, banks, and quick print businesses
cannot provide tax information or assistance.
Assistance for persons with disabilities
The Franchise Tax Board complies with
provisions of the Americans with Disabilities
Act. Persons with hearing or speech impair-
ments, call:
From voice phone: (800) 735 -2922
(California Relay Service)
From TTY/TDD: (800) 822 -6268
(Direct line to
FTB customer service)
For all other assistance or special accommo-
dations, call (800) 852 -5711.
Page 2 Form 587 Instructions (REV. 2000)
The withholding agent must complete Part I
before giving Form 587 to the vendor /payee.
Part 11— Nonresident Vendor /Payee
The vendor /payee must complete all informa-
tion in Part 11 including the FEIN or social
security number and vendor /payee's entity
type. No withholding is required if the vendor/
payee is a tax- exempt entity. Check the tax -
exempt box if the vendor /payee is:
• An entity that is exempt from tax under
either California or federal law such as a
church, pension or profit- sharing plan;
• An insurance company, IRA; or
• A federal, state, or local government
agency.
Tax - exempt vendors /payees do not need to
complete Part III and Part IV, but must
complete Part V.
Part III — Payment Type
The nonresident vendor /payee must check the
box that identifies the type of payment being
received.
No withholding is required when vendors/
payees are residents, qualified corporations,
or have a permanent place of business in
California.
Part IV — Income Allocation
Use Part IV to identify payments that are
subject to withholding. Only payments
sourced within California are subject to
withholding. Services performed in California
are sourced in California. In the case of
payments for services performed when part of
the services are performed outside California,
enter the amount paid for performing services
within. California in column (a). Enter the
amount paid for performing services while
outside California in column (b). Enter the
total amount paio for services in column (c).
If the vendor /payee's trade. business. or
profession carried on in California is an
integral part of a unitary business carried on
within and outside California, the amounts
included on line 1 through line 5 should be
computed by applying the vendor /payee's
California apportionment percentage (deter-
mined in accordance with the provisions of
the Uniform Division of Income for Tax
Purposes Act) to the payment amounts. For
more information on apportionment, refer to
California Schedule R, Apportionment and
Allocation of Income.
Withholding agent. If the amount on line 6 is
greater than $1.500; the withholding agent
must withhold on all payments made to the
vendor /payee until the entire amount on line 6
has been withheld upon. If circumstances
change during the year (such as the total
amount of payments), Oich :jould change
the amount on line 6, the vendor / pavee must
submit a new Form 587 to the withholding
agent reflecting those changes. The withhold-
ing agent should evaluate the need for a new
Form 587 when a change in facts occurs.
If a reduced rate was authorized by the FTB,
compute the withholding required by applying
the authorized rate to the amount on line 6.
Part V — Certification of Vendor/Payee
Enter your -name, title, and daytime telephone
number. Sign and date the form and return it
to the withholding agent.
YEAR Withholding Exemption Certificate CAt_IFORNI --1
A FORM
201:10 (For use by individuals, corporations, partnerships, limited liability companies, estates, trusts. insurance companies. 590
Individual Retirement Accounts (IRA), qualified pension1pr ofit sharing plans. and tax- exembt entities
File this form with your withholding agent. withholding agent's name
(Please type or print)
Vendor /Payee's name VendornPavee s Social security number Note: Failure to furnish your
Caidorna corp, no _ FEIN identification number will
make this certificate void.
ano street)
vendon,Payees oayume telephone number
I certify that for the reasons checked below, the entity or individual named on this form is exempt from the California income tax
withholding requirement on payment(s) made to the entity or individual. Read the following carefully and check the box that applies
to the vendor /payee:
❑ Individuals — Certification of Residency:
I am a resident of California and I reside at the address shown above, If I become a nonresident at any time, I will promptly
inform the withholding agent. See instructions for Form 590, General Information D, for the definition of a resident.
❑ Corporations:
The above -named corporation has a permanent place of business in California at the address shown above or is qualified
through the Office of the California Secretary of State to do business in California. The corporation will withhold on pay-
ments of California source income to nonresidents when required. If this corporation ceases to have a permanent place of
business in California or ceases to be qualified to do business in California, I will promptly inform the withholding agent. See
instructions for Form 590, General Information E, for the definition of permanent place of business.
❑ Partnerships:
The above -named partnership has a permanent place of business in California at the address shown above and is subject
to the laws of California. The partnership will file a California tax return and will withhold on foreign and domestic nonresi-
dent partners when required. If the partnership ceases to do any of the above, I will promptly inform the withholding agent.
Note: For withholding purposes, a Limited Liability Partnership is treated like any other partnership.
❑ Limited Liability Companies (LLC):
The above -named LLC has a permanent place of business in California at the address shown above or is registered with
the Office of the California Secretary of State, and is subject to the laws of California. The LLC will file a California tax return
anc will withhold on foreign and domestic nonresident members when required. If the LLC ceases to do any of the above, I
wilt promptly inform the withholding agent.
❑ Tax - Exempt Entities:
The above -named entity is exempt from tax under California or federal law. The tax - exempt entity will withhold on payments
of California source income to nonresidents when required. If this entity ceases to be exempt from tax, I will promptly inform
the withholding agent-
❑ Insurance Companies, IRAs, or Qualified Pension /Profit Sharing Plans:
The above -named entity is an insurance company, IRA, or a federally qualified pension or profit- sharing plan.
❑ California Irrevocable Trusts:
At least one trustee of the above -named irrevocable trust is a California resident. The trust will file a California fiduciary tax
return and will withhold on foreign and domestic nonresident beneficiaries when required. If the trustee becomes a nonresi-
dent at any time, I will promptly inform the withholding agent.
❑ Estates — Certification of Residency of Deceased Person:
I am the executor of the above -named person's estate. The decedent was a California resident at the time of death. The
estate will file a California fiduciary tax return and will withhold on foreign and domestic nonresident beneficiaries when
required.
CERTIFICATE: Please complete and sign below.
Under penalties of perjury, I hereby certify that the information provided herein is, to the best of my knowledge, true and correct. If
conditions change, I will promptly inform the withholding agent.
Vendor /Payee's name and title (type or print)
Vendor/Payee's signature ►
Date
For Privacy Act Notice, get form FTB 1131 (individuals only). 59000109 F Form 590 C2 (REV. 2000)
Instructions for Form 590
Withholding Exemption Certificate
References in these instructions are to the California Revenue and Taxation Code (R &TC).
General Information
Private Mailbox (PMB) Numbers
If you lease a mailbox from a private business
rather than from the United States Postal
Service, enter your PMB number in the field
labeled "PMB no. "
A Purpose
Use Form 590 to obtain an exemption from
withholding. Complete and present Form 590 to
the withholding agent. The withholding agent
will then be relieved of the withholding
requirements if the agent relies in good faith on
a completed and signed Form 590.
Do not use Form 590:
• If you are a seller of California real estate.
Sellers of California real estate should use
Form 597 -W, Withholding Exemption
Certificate and Nonresident Waiver Request
for Real Estate Sales; or
• To obtain a waiver from wage withholding
administered by the Employment Develop-
ment Department (EDD) under the Unem-
ployment Insurance Code.
B Law
R &TC Section 18662 and the related regulations
require withholding of income or franchise tax
on payments of California source income made
to nonresidents of this state.
Withholding is required on:
• Payments to nonresidents for services
rendered in California;
• Distributions of California source income made
to domestic nonresident partners and members
and allocations of California source income
made to foreign partners and members;
• Payments to nonresidents for rents if the
payments are made in the course of the
withholding agent's business;
• Payments to nonresidents for royalties for
the right to use natural resources located in
California;
• Distributions of California source income to
nonresident beneficiaries from an estate or
trust; and
• Prizes and winnings received by nonresidents
for contests in California.
For more information on withholding and waiver
requests, get FTB Pub. 1017, Nonresident
Withholding - Partnership Guidelines, and FTB
Pub. 1023, Nonresident Withholding -
Independent Contractor, Rent and Royalty
Guidelines. To get a withholding publication see
General Information G.
C Who can Execute This Form
Form 590 can be executed by the entities listed
on the face of this form.
Note: The grantor of a revocable /grantor trust
shall be treated as the vendor /payee for
withholding purposes. Therefore, if the vendor/
payee is a revocable /grantor trust and one or
Form 590 Instructions (REV. 2000)
more of the grantors is a nonresident.:vithhold-
ing is required. If all of the grantors of a
revocableigrantor trust are residents, no
withholding is required- Resident grantors can
check the box on Form 590 labeled "!ndividuals
— Certification of Residency. "
D Who is a Resident
A California resident is any individual who is in
California for other than a temporary or
transitory purpose or any individual domiciled in
California who is absent for a temporary or
transitory purpose.
An individual domiciled in California who is
absent from California for an uninterrupted
period of at least 546 consecutive days under an
employment- related contract is considered
outside California for other than a temporary or
transitory purpose.
Note: Return visits to California that do not total
more than 45 days during any taxable year
covered by the employment contract are
considered temporary.
This provision does not apply if an individual
has income from stocks, bonds, notes, or other
intangible personal property in excess of
$200,000 in any taxable year in which the
employment - related contract is in effect.
A spouse who is absent from California for an
uninterrupted period of at least 546 days to
accompany a spouse who is under an employ-
ment- related contract is considered outside of
California for other than a temporary or
transitory purpose.
Generally, an individual who comes to California
for a purpose which will extend over a long or
indefinite period will be considered a resident.
However, an individual who comes to perform a
particular contract of short duration will be
considered a nonresident. For assistance in
determining resident status, get FTB Pub. 1031,
Guidelines for Determining Resident Status, or
call the Franchise Tax Board (FTB), at the
numbers listed in General Information G.
E What is a Permanent Place of
Business
A corporation has a permanent place of
business in California if it is organized and
existing under the laws of California or if it is a
foreign corporation qualified to transact
intrastate business by the Office of the
California Secretary of State. A corporation that
has not qualified to transact intrastate business
(e.g., a corporation engaged exclusively in
interstate commerce) will be considered as
having a permanent place of business in
California only if it maintains a permanent office
in California that is permanently staffed by its
employees.
F Withholding Agent
Keep Form 590 for your records. Do not send
this form to the FTB unless it has been
specifically requested by the FTB. If the
withholding anent nas receives form 594.
Notice to 'Nithhold Tax .a Source. 2-no the
vendor /payee completes orm 590 ,noicanno
that he or she is not subject to withholding,
send a copy of Form 590 with Form 594 to the
FTB. For more information. contact the
Nonresident Withhoiemg Section. See General
Information G.
The vendor /payee must notify the withholding
agent if:
• The individual vendor /payee becomes a
nonresident;
• The corporation ceases to have a permanent
place of business in California or ceases to be
qualified to do business in California;
• The partnership ceases to have a permanent
place of business in California:
• The LLC ceases to have a permanent place of
business in California: or
• The tax - exempt entity loses its tax - exempt
status.
The withholding agent must then withhold the tax
at source, remit the withholding using Form 592 -
A, Nonresident Withholding Remittance
Statement, and complete Form 592. Nonresident
Withholding Annual Return, and Form 592 -B,
Nonresident Withholding Tax Statement. Get
Instructions for Forms 592. 592 -A, and 592 -B for
due dates and other withholding information.
G Where to get Publications,
Forms, and Additional
Information
You may download, view ano print FTB
Publications 1017, 1023, and 1024 and
nonresident withholding forms, as well as other
California tax forms and publications not related
to nonresident withholding, on the FTB website
at: www.ftb.ca.gov
You may also get nonresident withholding forms
via forms -by -Fax by calling (800) 998 -3676. To
order publications or forms or to get additional
nonresident withholding information, please
contact the Nonresident Withholding Section.
NONRESIDENT WITHHOLDING SECTION
FRANCHISE TAX BOARD
PO BOX 651
SACRAMENTO CA 95812 -0651
Telephone: (888) 792 -4900
(916) 845 -4900 (not toll -free)
FAX: (916) 845 -4831 (24 hours a day)
Assistance for persons with disabilities:
We comply with provisions of the Americans
with Disabilities Act- For persons with hearing
or speech impairments: from voice phone call
(800) 735 -2922, or from TTY /TDD call
(800) 822 -6268.
Asistencia bilingue en espanol
Para obtener servicios en espanol y asistencia
para completar so declaracion de impuestos/
formularios, flame al numero de telefono
(anotado arriba) que le corresponde.
PAYMENTS, REIMBURSEMENTS
AND COMPENSATION
The City will pay Consultant an amount not to exceed the total sum of $84,600 for the first year based on
actual hours plus expenses, subject to the following provisions:
Payment Schedule. Payments will be made based upon estimated percentage of annual total work
performed in that invoice period to a total maximum fee for that year. Fees for services rendered may
be billed as work progresses to 75% of the fee for each audit. Final payment will be made after
submission to City of the Independent Auditor's Reports, Financial Statements and Management
Letter.
Invoices. Consultant will submit invoices to the City containing the following information:
a) Identification and Dates. Serial identification of progress bills ( "Project Progress Bill No.
1 ") and the beginning and ending dates of the billing period.
b) Invoice Summary. A summary containing the original contract amount, the amount of
prior billings, the total due during the present period, the balance available and the
percentage of work completed.
C) Itemized Work Description. A detailed itemization of all charges, including: (i) the work
performed during the billing period, referring to tasks and deliverables identified in Exhibit
A; (ii) the work planned for the next reporting period; (iii) problems identified, solved
and /or unresolved; (iv) the percentage of each task completed; and (v) a copy of the
applicable time sheets showing the name of the person doing the work, the hours spent
by each person and a brief description of their work.
Monthly Payments. The City will compensate Consultant based upon invoices for services satisfactorily
performed and, if appropriate, for authorized, reimbursable costs incurred. The City will pay all
undisputed invoices and reimbursement lists presented by Consultant within thirty (30) days of the receipt
of such invoices.
Final Payment. The City will withhold the final 25 percent of the total sum due under this Agreement
until all services due have been satisfactorily performed and all property, equipment, proprietary data and
work product, if any, have been turned over to the City. The City will make the final payment within 30
days after it has determined that Consultant has satisfactorily fulfilled all obligations.
Total Compensation. The total sum stated above in Section 1 of this Exhibit will be the total that the City
will pay for the services to be rendered by Consultant under this Agreement. The City will not pay any
additional sum for any expense or cost unless such extra service and the rate of compensation is agreed
to by the parties in writing.
Payment No- Waiver. Any payment by the City will not be deemed a waiver of defects in the work
provided, even if the City knew of such defects at the time of payment.
Agreement for Professional Services, Exhibit B Page I
EXHIBIT C
GENERAL PROVISIONS
1. Independent Contractor. At all times during the term of this Agreement, Consultant will be an
independent contractor. The City will not have the right to control the means by which Consultant
accomplishes services rendered under this Agreement. Notwithstanding any other City action,
policy, or rule to the contrary, Consultant will not qualify for or become entitled to any
compensation, benefit or incident of employment.
2. Extra Work. The City may request that Consultant perform additional work determined to be
necessary for the proper completion of the project, but which the parties did not anticipate at the
execution of this Agreement. Such additional work will be compensated at the same rate as agreed
upon under this Agreement. Consultant will not perform, nor be compensated for, any additional
work without written authorization from the City.
3. Termination. This Agreement may be terminated by the City immediately for cause or by either
party without cause upon sixty days written notice. Upon termination, Consultant will be entitled to
compensation for services performed up to the effective date of the termination, provided that
Consultant presents a statement describing all work completed and expenses incurred and turns
over all work product and records associated with this Agreement to the City.
4. Licenses, Permits, Etc. Consultant warrants to the City that it has and will maintain through the
duration of this Agreement all licenses, qualifications, permits and approvals that are legally
required for Consultant to be engaged in Consultant's line of work or profession.
5. Time. Consultant will devote sufficient time to the performance of services as may be reasonably
necessary for the satisfactory performance of Consultant's responsibilities and obligations under
this Agreement.
6. Compliance with Laws. Consultant will comply with all applicable federal, state and local laws,
codes, ordinances and regulations.
Taxes. Except as expressly provided elsewhere in this Agreement, Consultant will be responsible
for all sales, use, excise, income, employment, property and any other local, municipal, state or
federal taxes, and all other governmental fees, taxes or other governmental charges applicable to
the work.
8. Audits and Records. Consultant will keep accurate records showing all charges, disbursements
and expenses made or incurred. At any time up to one year after payment of its final invoice, and
after providing written notice, the City will have the right to inspect Consultant's records during
regular business hours. At its discretion, the City may audit any direct cost, expense,
disbursement, payment or other representation made in connection with the services performed
under this Agreement.
9. Consultant No Agent. Except as specified in Exhibit A, Consultant will have no authority,
expressed or implied, to act on behalf of the City in any capacity whatsoever as an agent or to bind
the City to any obligation whatsoever.
10. Conflict of Interest. This Agreement will operate to preclude Consultant from performing services
for others during the term of this Agreement that would result in a conflict of interest with the
contractual relationship created by this Agreement. In the event that Consultant undertakes such
services, Consultant will notify the City, and the City may, at its option, terminate this Agreement
immediately.
Agreement for Professional Services, Exhibit C Page I of 3
11. Personnel. Consultant will assign only competent personnel to perform services under this
Agreement. Any changes in personnel designated in Exhibit A are subject to the prior written
approval of the City. In the event that the City, in its sole discretion, desires the removal of anyone
employed or contracted by Consultant from conducting services under this Agreement, Consultant
will, immediately upon receiving notice from the City, cease to use the person in the performance of
this Agreement.
12. Insurance Requirements. Consultant will procure and maintain for the duration of the contract
"occurrence coverage" insurance against claims for injuries to persons or damages to property
which may arise from or in connection with the performance of work performed by Consultant.
Consultant will maintain limits no less than:
a) GENERAL LIABILITY: $1,000,000 combined single limit per occurrence for bodily injury,
personal injury and property damage. If commercial general liability insurance or other form
with a general aggregate limit is used, either the general aggregate limit will apply separately
to this project or the general aggregate limit will be twice the required occurrence limit.
b) AUTOMOBILE LIABILITY: $1,000,000 combined single limit per accident for bodily injury and
property damage.
c) WORKERS' COMPENSATION AND EMPLOYERS LIABILITY: Workers' compensation limits
as required by the Labor Code of the State of California and employers liability limits of
$1,000,000 per accident.
Any failure to comply with reporting provisions of the policies will not affect coverage provided to
the City, its directors, officers, employees, agents or volunteers. Consultant's insurance will 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. Consultant will provide the City with proof of insurance to verify
coverage. Consultant will provide the City with a minimum of 30 days notice before changing
policies or allowing a policy to expire.
11 Indemnification. Consultant will indemnify, defend and hold harmless the City, its directors,
officers, employees, agents and volunteers, from and against all claims and actions and all
expenses incidental to such claims or actions, based upon or arising out of damage to property,
injuries to persons or other tortious acts caused or contributed to by Consultant or anyone acting
under its direction, control or behalf. Consultant's aforesaid indemnity and hold harmless
agreement will not be applicable to any liability based upon the City's sole negligence.
14. Work Product. All "Work Product," which includes, but is not limited to, any report, plan, data,
map, design, drawing, estimate, model, chart, report, study, program, specification, survey,
photograph, memorandums or any other type of document, material or work of authorship that is
prepared or caused to be prepared by Consultant, its employees, agents and subcontractors
under this Agreement, will become "work for hire" and the exclusive property of the City. To the
extent such Work Product may not be "work for hire" under applicable law, Consultant hereby
assigns the City all right, title and interest in and to all Consultant's rights for such work.
Consultant agrees to execute and deliver to the City such instruments of transfer and take such
other action that the City may reasonably request, including, without limitation, executing and filing,
at the City's expense, copyright applications, assignments and other documents required for the
protection of the City's rights to such materials.
15. Use of Work Product. The City will have the sole right to use any Work Product in its discretion
without further compensation to Consultant or to any other party. Consultant will provide such
documents and materials upon written request. Consultant agrees not to use Work Product
developed under this Agreement without the City's prior written consent
Agreement for Professional Services, Exhibit C Page 2 of 3
16. Governing Law. California law will govern this Agreement and all related matters. Any suit or
action by either party will be brought in Sonoma County.
17. Amendments. This Agreement may only be amended or modified by a written agreement signed
by the City and Consultant.
18. Mediation. Should any dispute arise out of this Agreement, the parties will meet in mediation and
attempt to reach a resolution with the assistance of a mutually acceptable mediator. Neither party
will be permitted to file a legal action without first meeting in mediation and making a good faith
attempt to reach a mediated resolution. The costs of the mediator, if any, will be shared equally by
the parties. If a mediated settlement is reached, neither party will be deemed the prevailing party
for purposes of the settlement, and each party will bear its own legal costs.
19. Attorneys Fees. If a party brings any action, including an action for declaratory relief, to enforce or
interpret the provisions of this Agreement in a court of law, the prevailing party is entitled to
reasonable attorneys fees, including court costs, expert witness fees and discovery expenses, in
addition to any other relief to which the party may be entitled.
20. Assignment Prohibited. No party to this Agreement may assign any right or obligation under this
Agreement. Any attempted or purported assignment of any right or obligation will be void and of no
effect.
21. No- Waiver. The waiver of any breach or default of a specific provision of this Agreement does not
constitute a waiver of a subsequent breach of the same or any other provision under this
Agreement.
22. Validity_ The invalidity in whole or in part of any provision of this Agreement will not void or affect
the validity of any other provision of this Agreement.
23. Survival. All obligations arising prior to the termination of this Agreement and all provisions of this
Agreement allocating liability between the City and Consultant survive the termination of this
Agreement.
24. Solicitation. Consultant agrees not to solicit business at any meeting, focus group or interview
related to this Agreement, either orally or through any written materials.
25. Use of the City Name. Consultant agrees not to use the City's name or insignia in
correspondence, publications, announcements, written materials, digital or electronic media or any
other form without the City's written approval.
26. Entire Agreement of the Parties. This Agreement represents the parties' final mutual
understanding. It replaces and supersedes any prior agreements, communications and
understandings, whether oral or written.
Agreement for Professional Services, Exhibit C Page 3 of 3
17W A110,11119
CERTIFICATE OF EXEMPTION
FROM
WORKERS COMPENSATION INSURANCE
I hereby certify that in the performance of the work for which this Agreement is entered into, I
shall not employ any person in any manner so as to become subject to the Workers Compensation Laws
of the State of California.
Executed on this day of 2001.
[Consultant's Name]
[Consultant's Title]
Agreement for Professional Services, Exhibit D Page I of I
PROPOSAL TO PROVIDE
INDEPENDENT AUDIT SERVICES TO
CITY OF ROHNERT PARK
SUBMITTED BY
ODENBERG ULLAKKO MURANISHI & CO. LLP
FEBRUARY 22, 2006
OUM Contact
Scott L. Miller, Partner
465 California Street, Suite 700
San Francisco, CA 94104
Tele: 415/434 -3744 Fax: 415/788 -2260
Email: smillerQoumcpa.com
PROPOSAL TO PROVIDE
INDEPENDENT AUDIT SERVICES TO
CITY OF ROIINERT PARK
FEBRUARY 22, 2006
TABLE OF CONTENTS
Firm Qualifications and Experience
2
Engagement Team
4
Similar Engagements with Other Governmental Entities
5
Audit Methodology
6
Scope of Engagement
7
Other Consulting Services
g
Resumes:
9
Chris Millias
Scott Miller
Rajeshni Maharaj
Manjit Deol
Roy Pan
REQUIRED DATA — REQUIRED CONTENT BIDDER CERTIFICATION
ATTACHMENT A - SEALED DOLLAR COST BID
(SEPARATE)
oum & Co. LLP
ODENBERG,
ULLAKKO,
MURANISHI & CO.
LLP
INDEPENDENCE
STATEMENT—
CONFLICTS OF
INTEREST
LICENSE TO
PRACTICE IN
CALIFORNIA
GOVF,RNMENTAL
AUDIT PRACTICE
GASB AUDIT
STANDARDS
FIRM QUALIFICATIONS AND EXPERIENCE
Odenberg, Ullakko, Muranishi & Co. LLP, certified public accountants and
business consultants (OUM), is a local Bay Area CPA and consulting firm
founded in 1976, with offices in San Francisco and Carlsbad, California. We
are listed in the S.F. Business Times' "Top 25 Accounting Firms."
OUM is also an independent member of the national BDO Seidman Alliance,
with access to a network of resources and deep expertise in specialized areas
and functions, as needed. Our partners have national/regional firm
backgrounds. We take pride in the ability of our staff to perform audits
efficiently, with minimal disruption to our clients' operations.
Odenberg, Ullakko, Muranishi & Co. LLP subscribes unqualifiedly to the
concept of independence as defined by generally accepted auditing standards
and the U.S. General Accounting Office's Government Auditing Standards. To
our knowledge, none of the partners or staff of OUM has had a professional
relationship with City or any of its affiliated entities in the past five years.
Our firm and all key professional staff who would be assigned 'to this audit
engagement are properly licensed to practice in California.
Our governmental audit staff includes 12 full -time professional staff who could
perform this engagement from our San Francisco home office. We take pride in
the ability of our staff to perform audits efficiently, with minimal disruption to
our clients' operations.
The staff at our San Francisco office have extensive backgrounds in
governmental / not - for - profit accounting and auditing services, including
participation as a desk reviewer of Comprehensive Annual Financial Reports
(CAFR's) for the California Society of Municipal Finance Officers. We are
committed to our governmental / not -for -profit practice, and accordingly make
significant investments in our relationships with governmental and not -for-
profit clients. We assign a partner to the day -to -day management of every
governmental / not - for - profit engagement. We also provide our professional
staff with the ongoing technical training necessary to keep abreast of the many
issues confronting governmental and not - for - profit entities, in particular GASB
34 and its impact on financial reporting.
Our firm meets current GASB audit standards.
-2- oum & Co. LLP
COMPUTER
CAPABILITIES
EDP EXPERTISE
CONTINUING
EDUCATION
PEER REVIEW
DISCIPLINARY
ACTIONS
AFFIRMATIVE
ACTION
INSURANCE
REQUIREMENTS
RFP SPECIAL
PROVISIONS &
SPECIFICATIONS
FIRM QUALIFICATIONS AND EXPERIENCE
We have full- service computer and IT capabilities, at our home office and
through the BDO Alliance.
We have extensive expertise in assisting our clients in designing, implementing,
and improving their financial reporting systems and will be able to apply our
cumulative knowledge to this engagement. In addition, OI M and its strategic
partners have a thorough knowledge of Microsoft Windows and networking
technology.
Our most valuable asset is our staff. We invest heavily in their training and
education. Every year our staff participate in a systematic training program that
is comprised of seminars and classes given by the American Institute of
Certified Public Accountants (AICPA), the California Society of CPA's, and
Golden Gate University.
Meeting professional standards of quality is of utmost importance to Odenberg,
Ullakko, Muranishi & Co. LLP. To ensure that the quality control system for
our accounting and auditing practice meets the standards established by the
AICPA, we regularly request that a review of that system be conducted by
another accounting firm.
Our most recent peer review included a review of a governmental engagement.
The peer review report is attached as EXHIBIT I.
No disciplinary actions by state regulatory bodies or professional organizations
have been taken or are pending against the firm.
Approximately 50% of our staff on this engagement would reflect the City's
commitment to Affirmative Action.
Our firm will meet all of City's insurance requirements. If selected we will
provide City with the required certificates of coverage .arid any amendatory
endorsements, within 15 days from execution of an Agreement for Professional
Services.
Our firm agrees to use our best efforts to abide by the Special Provisions &
Specifications in the City's Request for Proposals mailed January 17, 2006.
-3- oum & Co. LLP
ENGAGEMENT
TEAM
CLIENT SERVICE
TEAM
AUDIT
ENGAGEMENT
PARTNER
ENGAGEMENT TEAM
The engagement team management will provide significant partner involvement
to ensure delivery of the highest quality service in a prompt and efficient
manner.
The engagement team would include individuals with significant experience in
audit engagements. Key members of the engagement team are indicated in the
chart below, with their years of accounting experience in parentheses. The
individuals below have met all the requisite governmental accounting
continuing education requirements prescribed by the AiCPA and governmental
auditing standards.
CHRIS MILLIAS, CPA (27)
AUDIT ENGAGEMENT PARTNER
SCOTT MILLER, CPA (22)
SENIOR AUDIT MANAGER
RAJESHNI MAH.ARAJ, CPA (4)
ACCOUNTING SUPERVISOR
SENIOR ACCOUNTANT
MANJIT DEOL
STAFF
Chris S. Millias will have overall responsibility for audit planning and execution
and will be responsible for anticipating the client's needs and providing the
appropriate solutions. Chris has more than twenty -five years of experience in
public accounting, four of which were with John F. Forbes & Co.'s
governmental and not - for - profit audit department.
-'I- ouM & CO. ZLP
SIMILAR
ENGAGEMENTS
CITY OF SUIStTN
CITY
CITY OF ALBANY
1VIidUN MUNICIPAL
WATER DISTRICT
CITY OF FORT
BRAGG
CITY OF NOVATO
SIMILAR ENGAGEMENTS
We have performed all phases of financial audits, systems reviews and
compliance audits for the following entities. Chris Millias has been the
engagement partner on the five engagements listed below. Total hours per
audit are noted parenthetically.
Since June 2002, we have been auditing the City of Suisun's CAFR and
general purpose and basic financial statements; the financial statements of two
components units (including Bay Home Development and Suisun/Solano
Water Authority); and a Single Audit and related internal control and
compliance reports. (650 Total Hours. Chris Millias, Engagement Partner_)
Beth Luna, Senior Accountant 707/421 -7315
Diane Briltz, Finance Manager 707/421 -7323
Since June 2003, we have been auditing the basic financial statements of the
City of Albany and its Redevelopment Agency. (550 Total Hours.) (Scott
Miller, Engagement Manager.)
Charles Adams, Finance Director 510/528-5730
Since June 2001, we have been auditing the general purpose and basic financial
statements of the Marin Municipal Water District. (500 Total Hours.) (Scott
Miller, Engagement Manager.)
Terry Stigall, Finance Manager 415/945 -1455
Oreen Delgado, Assistant Finance Manager 415/945 -1401
Since June 2000, we have been auditing the general purpose and basic financial
statements of the City of Fort Bragg, including performing a Single Audit. (500
Total Hours.) (Scott Miller, Engagement Manager.)
Shirley Johnson, Finance Dept. 707/961 -2825
As of June 2002 we have been auditing the financial statements of the City of
Novato and its Redevelopment Agency. (400 Total Hours.) (Scott Miller,
Engagement Manager.)
Gwen Wynne, Finance Manager
-5-
415/899 -8900
oUM & CO. LLP
SAMPLE SIZE
EDP SOFTWARE
ANALYTICAL
PROCEDURES
INTERNAL
CONTROL
STRUCTURE
LAWS AN D
REGULATIONS
COMPLIANCE
SAMPLES
POTENTIAL
AUDIT
PROBLEMS
REPORT
DEADLINES
AUDIT METHODOLOGY
Sample size and the extent to which statistical sampling is to be used:
Test samples of 25 to 60, depending on category and assessed risk.
Extent of use of electronic data processing software:
Significant use of data processing software, including ePace auditing software
Types and extent of analytical procedures to be used:
Fluctuation and relationship analyses will be used in planning and final stages
of audit.
Approach to be taken to gain and document an understanding of City's internal
control structure:
Internal control questionnaire, systems documentation review, and interviews
of key personnel.
Approach to be taken in determining laws and regulations that will be subject to
audit test work:
Interview key client personnel to obtain client's list of applicable laws and
regulations. Review grant and other agreements to ensure completeness of
client's list.
Approach to be taken in drawing audit samples for purposes of tests of
compliance:
Random and judgmental.
Identification of anticipated potential audit problems:
Interview key client personnel.
.Review prior year's audit work papers.
Review internal statements and budget reports.
Read City Board minutes.
Perform preliminary analytical review.
Common problem areas include: capital project accounting, accounts
payable /accrual cutoff, accounting estimates, grant accounting, and compliance.
We will timely submit our reports to the City by the dates listed in Exhibit E to
the February 18, 2005 request for proposals.
-6- OLIM & CO, LLP
SCOPE OF ENGAGEMENT
SCOPE OF AUDIT We understand the scope of the proposed engagement to be as follows:
1. CAFR audit.
2. 'Single Audit if required.
3. City of Rohnert Park GANN Appropriations Limit calculations.
4. Housing Financing Authority Financial Report (through June 30,
2006 only.)
5. Financing Authority Financial Report
6. Community Development Commission Financial Report, including
Redevelopment Compliance Report
7. Transportation Development Act Compliance Report if required.
8. HFA Tax Form 990 Tax Return
COMMITMENT TO We are committed to performing the work according to the Estimated
MEET DEADLINES Schedule in the Request for Proposals mailed January 17, 2006, and to submit
our final reports by November 1, 2006.
-7- . Oum & Co. LLP
t
OTHER CONSULTING SERVICES
OTHER Perform an accounting process review, submit a report on observations
CONSULTING and recommendations for improvement, and formalize the finance
SERVICES policies and accounting procedures into an accounting manual.
• Assistance in preparation of all state and federal reports (e.g., street and
highway, etc.).
• Assistance in preparation for PERS Retirement Plan field audits.
• Training in basic governmental fund accounting for novice staff and new
Council/Board members.
• Perform research in employment tax impact on payroll negotiations.
• Development of computerized calendaring, project tasking, and contact Iists
(address database) using Microsoft Outlook Exchange.
RESUMES
RESUMES
CHRIS S. MILLIAS, CPA
PROFESSIONAL
HISTORY
1983 - Present Partner providing auditing, accounting, and consulting services for Odenberg, Ullakko,
Muranishi & Co. LLP, a Bay Area CPA firm specializing in serving not -for-
profit/governmental organizations, and small and medium -sized businesses.
1979 -1983 Audit Supervisor in Sacramento office of John F. Forbes & Co. Specialized in
governmental and not - for -profit auditing, including Cities, Counties, Community
Development Block Grant Programs, Hospitals and various other not -for -profit and
governmental agencies.
EDUCATION California State University at Sacramento, 1979, B.S. in Accounting.
RANGE OF More than twenty -five years of public accounting experience. Supervised auditing,
EXPERIENCE accounting, computer consulting, and litigation support engagements for clients in a
wide range of industries. These engagements have included not- for - profit and
governmental entities:
Govemmental/Not- for - Profit A encies
Bay Area Discovery Museum
Boys Hope Girls Hope - S.F.
CHALK
Children's Book Press
City of Albany
City of Belvedere
City of CIayton
City of El Cerrito
City of Fort Bragg
City of Novato
City of Pacifica
City of San Bruno
City of Sausalito
City of Willits
IC Change
Kensington Police/ Community Svcs. Dist.
Los Medanos Community Healthcare Dist.
Marin Emergency Radio Authority
Marin Municipal Water District
Marin Sheriff's Dept. Major Crimes Task Force
National Brain Tumor Foundation
Pacific Vascular Research Foundation
Regional Administrative Facility Corp.
Ross Valley Fire Department
Sausalito Sanitary District
Thunder Road School
Town of Fairfax
Town of San Anselmo
Town of Tiburon
Transpacific Carrier Services
PROFESSIONAL American Institute of Certified Public Accountants
AND California Society of Certified Public Accountants
BUSINESS Association of Government Accountants
AFFILIATIONS California Municipal Treasurers Association
California Society of Municipal Finance Officers
Private Companies
Apex Solutions
Bay View Refuse & Recycling
Bay West Development Co.
Berrett- Koehler Publishers, Inc.
California Cafe Restaurant Corp.
California Glass Company
Cameros Partners
Carpenter Moore Insurance
Discal Corporation
East Bay Sanitary, Inc.
Forensic Analytical Specialties
Glass Pak, Inc.
Gunderson Dettmer Stough
Villeneuve Franklin &
Hachigian
Helm Financial Corp.
Interior Architects
Miraflores Designs, Inc.
Niman Ranch
Pacific Vision Institute
Pacific Wine Partners
Party America
Ravenswood Winery, Inc.
San Francisco Design Center
Semifreddi's, Inc.
Shoe Pavillion
Torani Syrups
Travel Expressions
Union Fish Company
0 UA4 & Co. LLP
SCOTT L. MILLER. CPA
PROFESSIONAL
HISTORY
RESUMES
June 1996 to Present Partner providing auditing, accounting, and consulting services for Odenberg, Ullakko,
Muranishi & Co. LLP, a Bay Area C.P.A. firm specializing in serving small and medium -
sized businesses and other organizations, including the following:
Governmental and Not - for -Profit Entities Private Companies
Town of Tiburon
Los Medanos Community Health Care
District
Pacific Vascular Research Foundation
City of Albany
Town of Fairfax
City of Fort Bragg
City of Novato
City of San Bruno
City of Willits
Marin Municipal Water District
National Brain Tumor Foundation
Transpacific Carrier Services
Town of San Anselmo
Town of San Bruno
California Cafe
Gunderson Dettmer
Tera Reeon, Inc.
California Molecular Technology. Corp.
Pacific Wine Partners
Ceres, Inc.
Float Machinery, Inc.
Union Fish Company
ABS -CBN
SW Soft, Inc.
Cameros Partners
Party America
Berrett- Koehler
July 1994 to May Vice President and Assistant Controller at Grubb & Ellis Company, a full service real
1996 estate firm with annual revenues in excess of $200 million. Managed general ledger,
accounts payable, revenue /accounts receivable and payroll departments (total staff of 26).
Developed and implemented company -wide accounting policies and procedures.
.Coordinated annual and interim external audits.
June 1991 to June Supervisor and then Manager of Financial Reporting at Grubb & Ellis Company, San
1994 Francisco. Responsible for the Company's quarterly and annual 10 -K and 10 -Q filings
with the SEC. Coordinated all tax filings with outside tax counsel. Assessed federal and
state tax exposures on a quarterly basis. Coordinated the Company's annual budgeting
process (approximately 200 profit and cost centers). Forecasted monthly cash flow.
Supervised monthly preparation of consolidated financial statements. Reported financial
information quarterly to major Company lenders with regard to debt compliance issues.
July 1987 to June Supervisor of Revenue and Accounts Receivable Accounting at MCI
1989 Telecommunications, Inc., San Francisco. Supervised monthly accounting closings for
revenue and accounts receivable. Prepared various financial analyses for 'senior
management. Provided support in the preparation of the Company's annual business plan.
oum & CO. LLP
RESUMES
SCOTT L. MILLER, CPA (CONTINUED)
Nov. 1983 to July Senior Accountant at Odenberg, Ullakko, Muranishi & Co., LLP. Prepared individual,
1987 partnership, corporate, and fiduciary income tax returns. Provided tax planning services.
Performed audits, reviews and compilations for a variety of clients. Assisted clients in the
development and implementation of accounting systems.
EDUCATION University of California at Berkeley, 1983, B.S. in Business Administration with
Emphases in Accounting and Finance.
Continuing Education in the past two years includes 24 hours in Governmental Financial
Reporting Standards.
PROFESSIONAL American Institute of Certified Public Accountants
AFFILIATIONS California Society of Certified Public Accountants
RAJESHNI MAHARAJ, CPA
PROFESSIONAL
HISTORY
January 2004 to Audit Supervisor, Odenberg, Ullakko, Muranisbi & Co. LLP, San
Present Francisco.
Perform annual audits. Review and compile financial statements, and
draft footnote disclosures. Prepare detailed time budgets and testing
procedures. Supervise and evaluate staff accountants.
March 2002 to January Internal Auditor 11, County of San Mateo, Redwood City:
2004
Conducted financial statement and compliance audits. Assisted on
operational audits. Conducted audits of County departments and
divisions, agencies and private firms contracting with the County.
Prepared audit reports, summaries of findings, financial statements and
varied fiscal reports. Examined supporting documentation to establish
proper authorization and conformance with agreements, contracts, and
state and federal regulations. Reviewed, analyzed, balanced, interpreted
and reconciled financial reports and transactions.
EDUCATION University of Washington, 2000, B.A. in Business Administration
MAN FIT DEOL
PROI+ESSIONAL
HISTORY
2005 - Present Staff Accountant, Odenberg, UIlakko, Muranishi & Co. LLP.
Perform annual audits of governmental and nonprofit agencies. Prepare
detailed time budgets and testing procedures.
2004-2005 Staff Accountant, R.J. Ricciardi, CPA, San Rafael, CA
Perform audits of governmental and nonprofit agencies; prepare financial
statements in compliance with GAAP, OMB -133, and GASB 34; prepare
federal and state tax returns for nonprofits and individuals.
1997-1998 Intern, Morgan Stanley -Dean Witter, Sacramento
Researched stocks using quantitative and fundamental analysis
EDUCATION Masters of Business & Administration, Accounting
California State University, Hayward, June 2003
B.S. in Environmental Biology & Management
University of California, Davis, June 1999
COMPUTER SKILLS Excel, Word, Word Perfect, QuickBooks
ROY PAN
PROFESSIONAL
HISTORY
2005 — Present Staff Accountant, Odenberg, Ullakko, Muramshi & Co. LLP.
Perform testing procedures for annual audits of governmental and nonprofit
agencies.
2004-2005 Staff Accountant, C.G. Uhlenberg LLP
Perform audits of governmental and nonprofit agencies, and for -profit
corportations.
EDUCATION Masters of Business & Administration, Accounting
California State University, Hayward, June 2004
B.S. in Business Administration, June 2001
Fu Jen Catholic University, Taiwan
s.
~ REQUIRED DATA
RECYCLED CONTENT
BIDDER CERTIFICATION
All bidders are required to disclose the minimum, if not exact, percentage of recycled
product, both secondary and post - consumer, contained in each offered product.
NOTE:. See 'Recycled Content, .Recyclability'' in the General Provisions for definitionso
Minimum or Exact Minimum of
Exact
Bid Item No. Post- Consumer Waste Content Secondary Waste
Content
Attach additional sheets as necessary, and place a check mark at the space provided at
left.
Failure to provide accurate information may result in your.bid proposal. being considered
non - responsive. Deliberately providing false information may result in you and your firm
being barred from doing business with the City of Rohnert Park for a period of up to-
three (3) years.
Signature of Person Aut orized to Sign
Please attach, 'if pertinent, information regarding the ability of offered products) and
packaging. to be reused, reconditioned for use, or recycled through existing recycling
collection programs; and the volume and toxicity of waste and by- product they generate
in their use. -If there are such attachments, please place a check mark in the space
provided at the left.
ATTACHMENT A
CITY OF ROHNERT PARK
PREPARED BY: ODENBERG, ULLAKKO, MURANISHI & CO. LLP
FEES AND BILLING SCHEDULE
City Comprehensive Annual Financial Report
Single Audit Financial Statements
Report on City's Gann Appropriations Limit Calculations
TOTAL CITY
Housing Financing Authority Financial Report
Financing Authority Financial Report
Community Development Commission Financial Report
Transportation Development Act (TDA) Compliance Report
HFA Tax Form 990 Tax Return
TOTAL ESTIMATED HOURS I ALL- INCLUS)VE
MAXIMUM PRICE
Out of pocket costs
Est. Fiscal Fiscal Fiscal
Hours 200512006 2006/2007 2007/2008
550 $ 51,500 $ 53,740 $ 56,070
59
6,000
6,240
6,490
10
1,000
1,040
1,082
618
58,500
61,020
63,641
26
2,600
N/A
N/A
64
6,500
6,760
7,030
93
9,500
9,880
10,275
25
2,500
2,600
2,704
25
2,500
2,600
2,704
850
82,100
82,860
86,355
2,500
2,600
2,700
850
$ 84,600
$ 85,460
$ 89,055
SCHEDULE OF RATES AND ESTIMATED HOURS OF EACH LABOR CLASS
FOR FISCAL 2005/06 PROFESSIONAL AUDIT SERVICES
Partner in Charge
Technical Reviewer
Engagement Director
Supervising Senior Auditor
Staff Auditors
Administrative Assistants
Total
5% Discount
Out -of- pocket costs
Total All-Inclusive Price 2005/06
Total All-inclusive Price 2006107
Total All-inclusive Price 200T /08
Standard Quoted
Hourly Hourly Total
Rate Rate Hours Total
$ 295 $
175
65
$ 11,375
225
130
115
14,950
160
100
200
20,000
145
95
225
21,375
115
80
225
18,000
90
45
20
900
850
86,600
(4,500)
82,100
2,500
$ 84,600
$ 85,460
5 89,055
ATTACHMENT A
CITY OF ROHNERT PARK
PREPARED BY: ODENBERG, ULLAKKO, MURANISHI & CO. LLP
SCHEDULE OF ESTIMATED HOURS OF EACH LABOR CLASS
City
Comm.
Develop.
Comm.
Financg
Auth.
Housing
Financg
Auth.
TDA
Comptia
Single
Audit
Form 990
Gann
Total
Hours
Partner in Charge
42
7
5
2
Technical Reviewer
74
t3
9
2
5
2
1
Engagement Director
729
22
15
3
6
3
8
3
1
115
Supervising Senior Auditor
145
25
17
6
14
6
2
200
Staff Auditors
145
25
17
7
7
6
6
16
6
3
225
Administrative Assistants
13
2
2
1
16
6
3
225
Total
550
93
64
26
1
25
1
59
1
25
0
10
20
850