Loading...
HomeMy WebLinkAbout1982-002RESOLUTION NO. 82-2 RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA AUTHORIZING THE CHAIRMAN TO EXECUTE AN AGREEMENT ENGAGING THE FIRM OF O'HAIRE, PETERKIN & MORAN, CHARTERED AND DELOITTE HASKINS AND SELLS, INDEPENDENT PUBLIC ACCOUNTANTS TO AUDIT THE BOOKS AND RECORDS OF THE PUBLIC HOUSING AGENCY. WHEREAS, the Public Housing Agency has entered into a contract with United States of America acting through the Department of Housing and Urban Development for financial assistance for low- income housing pursuant to the United States Housing Act of 1937, and WHEREAS, under said contract the government and the Comptroller ('eneral o.,' tha United ",ates or his renresentatives have the right to audit the books and records of the Public Housing Agency pertinent to its operations with respect to such financial assistance, and WHEREAS, the government has authorized the Public Housing Agency to procure such an audit by an independent public accountant' in lieu of an audit by the government, and WHEREAS, the attached contract provides for the necessary audit services for the twenty-seven (27) month period ending September 30, 1981, for a lump sum fee of $2,500.00 inclusive of all costs and expenses. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, that the Chairman and the Clerk of the Board of County Commissioners are authorized to execute six (6) copies of the attached contract. Wodtke The foregoing Resolution is offered by Commissioner who moved its adoption. The motion was seconded by Commissioner i ens and upon being put to a vote, the vote was as follows: PATRICK B. LYONS Aye WILLIAM C. WODTKE, JR. Aye A. GROVER FLETCHER Aye DON C. SCURLOCK, JR. Aye DICK BIRD Aye The Chairman thereupon declared the Resolution duly passed and adopted this 6th _day of January , 1982. APPROVED AS TO FORM AND LEGAL SUFFICIENCY,/ , -2- INDIAN RIVER COUNTY, FLORIDA, BY ITS BOARD OF COUNTY COMMISSIONERS By: Don C. Scurlock,'�,r>; airman ATTEST: By Freda Wright, C -I r THIS AGREEMENT, entered into as of the 10th day of December 1981, by and between the Indian River County Board of County Commissioners, State of Florida, (hereinafter referred to as the Public Housing Agency), and O'Haire, Peterkin & Mran, Chartered and Deloitte Haskins and Sells, Independent Public Accountants of 2145 15th Avenue, Vero Beach, Florida 32960 and Forum III, 1675 Palm Beach Lakes Blvd., Suite 1000, West Palm Beach, Florida, respectively, (hereinafter ® referred to as the "Contractor"), WI'iNESSETH: WHEREAS the Public Housing Agency has entered into a contract (contracts) ®. with the United States of America acting through the Department of Housing and Urban Development (hereinafter referred to as the "GovesTmnent") for financial assistance for low-ineaue public housing pursuant to the United States Housing Act of 1937, as amended, 42 United States Code section 1.437 et seg.; and WHEREAS, pursuant to said contract (contracts), the Government and the Comptroller General of the United States or his duly authorized representatives have the right to audit the books and records of the Public Housing Agency pert - ink _ inert to its operations with respect to such financial assistance; and WHEREAS, the Government has authorized the Public Housing Agency to procure such an audit by an Independent Public Accountant in lieu of audit by the Government, subject to Government approval of the specific contract for audit entered into between the Public Housing Agency and the Independent Public Accountant; and WEOMS, the Public Housing Agency desires the Contractor to conduct and perform such an audit; NOW, THEREFORE, the Public Housing Agency and the Contractor do mutually agree as follows: 1. The Contractor shall audit. the accounts and records of the Public Housing Agency for the 27 month period ending September 30, 1981, in accordance with generally accepted auditing standards and the auditing and reporting provisions of the applicable HUD Audit Guide for the Low -Inane Housing Program for use by Independent Public Accountants, herein referred to as Audit Guide. The audit performed shall be sufficient in scope to enable the Contractor to express an opinion in the audit report on the financial state- ments of the Public Housing Agency. 2. The books of account and financial records to be audited are maintained and are bated at the Public Housing Agency's office at 2145 14th Avenue, Vero Beach, Florida 32960. These books and records will be made available to the Contractor by the Executive Director of the Public Housing Agency at the Contractor's request for the Contractor's use at the Public Housing Agency's office during normal business hours. 3. If the Contractor ascertains that the Public Housing Agency's books and records are not in a sufficiently satisfactory condition for performing an audit, the Contractor shall disclose this deficiency to the Public Housing Agency. If the Public Housing Agency cannot get its books ready for an audit within 15 days, then the IPA should notify the Government. Notification to the Government shall be by written ccmm nication addressed to the Regional ® Inspector General for Audit, Regional Office, Department of Housing and Urban Development, 1371 Peachtree Street, N.E., Room 686, Atlanta, Ga. 30309, with a copy to the Director, Field Office, Department of Housing and Urban Develop- ment, 661 Riverside Avenue, Jacksonville, Florida 32204. The Contractor shall await further instructions fram the Regional Inspector General for Audit before continuing the audit. 4. Upon ccapletion of the audit, an Audit Report consisting of those elements described in the Audit Guide shall be simultaneously submitted to q- the Regional Inspector General for Audit (20 copies) and Public Housing Agency (1 copy for each Ccnmissioner and required copies for the Executive Director) as joint addresses. 5. The Audit Report shall be submitted within 120 days after the close of the Public Housing Agency's fiscal year unless a shorter period is required by State Lay. 6. The Public Housing Agency may, before or during the conduct of the audit, request changes in the scope of the services of the Contractor to be performed under this contract. Such changes, including any increase or decrease in the amount of the Contractor's compensation and any change in the time limitation for submission of the Contractor's report, which are mutually agreed upon by and between the Public Housing Agency and the Contractor, shall be incorporated into written amendments to this contract and shall be sW)ject to the Govern- ment's approval. 7. The Public Housing Agency agrees to pay the Contractor as canpensation for the services and report mentioned herein, a lump -sum fee of $� inclusive of all costs and expenses. The fee is based on the following: i a. Partner (Principal):$155 per hour; estinated msn-days 1/4 $ 310 b. Senior (Manager) --$82 per hour; estimated man -days 5/8 410 C. Senior $60 per hour; estimated man -days 1-1/4 600 d. Junior $33 per hour; estimated man -days 7-7/8 2,079 e. Other (describe) Discount (899) Total $Z&5=0=2 It is estimated that 10 man -days will be required to perform the audit. *Such lump -sun fee shall be payable after submissicn of the Audit Report to the Public Housing Agency aivA of ter submission of copies of the reportto the Government as provided in paragraph 4 above and the Government's review and approval of the report. The PHA may pay up to 50 percent of the fee upon suinissi.on of the Audit Report and copies thereof and the bill frcxn the Contractor without the Government's authorization. 8. The Contractor must be either a Certified Public Accountant, or a licensed or registered public accountant licensed on or before December 31, 1970, by a regulatory authority of a state or other political subdivision of the United States and meet any legal requirements concerning registration in ::iz'.ich the u%;lic Huusiny Agency is :Located. In addition, those public accountants li.cens(KI after Dccxmtber 31, 1970, but prior to December 31, 1975, who perfouned a•PHA audit prior to December 31, 1975, will be eligible to continue to perform PIIA audits. A statement by the state identifying such registration or license shall be attached to this Contract. 9. The Contractor certifies that its principal officer(s) or menber(s) do not now have and have not had during any period covered by this audit any interest, direct or indirect, in the PHA or any of its members or officials including the following: a. Family relationship with any PILA wo-mb-or or OfflCid.1.; b. Employment by or service as a member or official of a PHA during the period covered by the audit. 10. The Contractor certifies that it has not provided accounting or bookkeeping services for the PHA during the period covered by the audit except as follows: None 11. No manlier, officer or coployee of the Public Housing Agency, no member of the governing hxly of the locality in which any of the Public ]rousing Agency's projects are situated, no member of tty-, governing body of the locality in which the Public Housing Agency was activator], and no other public official of. :,Mich locality or localities who exercises any responsibilities or functions with respect to the Public Housing Agency's projects, during his/her tenure or for one year thereafter, shall have any interest, direct or indirect, in this contract or the proceeds thereof. 12. No Member of or. Delegate to Congress of the United States or Resident Commissioner shall be admitted to any share or part of this contract or to any benefit that may arise therefrom. 13. The Contractor warrants that he/she has not employed any person to solicit or secure this contract inion any agreement for a caimission, percentage, brokerage, or contingent fee. Breach of this warranty shall give the Public Housing Agency the right to terminate this contract, or, in its discretion; to deduct from'the Contractor's fee the amount of such ccrmuission, percentage, brokerage, or contingent fee: 14. The Contractor shall not assign or transfer any interest in this contract except that claims for monies due or to beca-e due from the Public Housing Agency under the contract may be assigned to a bank, trust ccrqxuty, or other financial. institution. If the Contractor is a partnership, this contract shall inure to the benefit of the surviving or remaining members of such partnership. 15. , The Contractor shall not discriminate against any employee or applicant for employment because of race, color, religion, sex, age, or national origin. The Contractor shall take affirmative action to ensure that applicants are employed, and employees are treated during employment, without regard to race, color, religion, sex, age, or national origin. Such action shall include, but not be limited to, the following: employment, upgrading, demotion, or transfer; recruitment or recruitment advertising; layoff or tennination, rates of pay or other forms of ocnpensation; and selection for training including apprenticeship. 16. For a period of four years fran the date of the Audit Report, the Contractor shall make its workpapers, records, and other evidence of audit available to the Government and to the Comptroller General of the United States or his duly authorized representatives during normal working hours upon written request of the Government or of. the Ccstroller General or his representatives. The period will be reduced to three years for those Public Housing Agencies for which all projects have had Actual. Development Cost Certificates issued. The Government and the Comptroller General shall be entitled to reproduce any or all of such documents at their expense for which provision shall be made at the time the need for reproduction arises. 17. Except for disclosure to the Government, the Ccstroller General and the Public Housing Agency, the Audit Report arra the workpapers, records, and other evidence of audit, including information and data prepared or assembled by the Contractor under this contract, shall be held confidential by the Contractor and shall not be made available or otherwise disclosed to any person without the prior written approval of the Government. 18. The Government's approval of this contract shall be evidenced by the signature of the Field Office Director at the end thereof.] •mss•: r�n:u»•a,..•.:T=".•-:s"¢'� F r, ��, j,trr •y� t( IN WITNESS WFEMF, the Public Housing Agency arv.1 ".fhe act , ,hav `� z. executed this agreement the day and year first above written' it ,%u✓R `7/ ` e ` , Yl `✓ '!' BOARS} OFj j QUNTY r CQlrfiiiSSl NERS i INDIA➢����TER.E3QiJN�1f;IDA ,�41b}ic Accot t) (Name of Public using A ) By CHAIRMAN Concurred: Department of Housing singcuu Urba;l 1-je-veloputie It (Name of Field Office) r (Name) (Date) ME= (Field Office Director) ----- _—' — (Date)