DEPARTMENT: Finance
FILE TYPE: Consent Action
TITLE
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Authorization To Amend Contract With CliftonLarsonAllen, LLP For Auditing Services
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PURPOSE/ACTION REQUESTED
Authorize the Deputy County Manager to execute a contract amendment increasing the contract total with CliftonLarsonAllen, LLP for professional auditing services.
SUMMARY
In 2016, Dakota County authorized a contract with CliftonLarsonAllen, LLP (CLA) for three audit years (2017, 2018, 2019) not to exceed $263,550.
The contract was amended in May of 2020 to include two one-year extensions (audit years 2020 and 2021). The amendment included budgeted costs for 2020 and 2021 not to exceed $185,777.
The contract was again amended in September 2020 to expand the audit scope to include Coronavirus Aid, Relief, and Economic Security (CARES) Act fund expenditures.
The contract was again amended in 2021 to add the 2022 audit year and the Governmental Accounting Standards Board (GASB) standard 87 implementation and calculation services, which went into effect in Dakota County's 2022 Fiscal Year.
The contract was again amended in 2023 to extend the contract with CLA for auditing services for audit years of 2023, 2024, and 2025 in the total amount not to exceed $337,500.
The 2022 and 2023 annual audits, which took place in calendar years 2023, 2024, and 2025, incurred more auditor fees than originally expected due to several changes, challenges, and factors. The first factor related to delays in the audit related to challenges with implementing a new ERP (Dakota Connect) and the related technical issues and inefficiencies that caused for all parties involved with the 2022 and 2023 audits. The next factor included some key staff turnover that also incurred during the ERP implementation. Additionally, there was a lack of several key reports needed to reconcile cash, payables, and receivables that had to be developed and tested after the ERP was put in place before the 2023 audit could start. There were...
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