File #: 20-1577    Version: 1 Name:
Type: Informational Report Status: Passed
File created: 12/3/2020 In control: County Administrative Office
On agenda: 12/8/2020 Final action: 12/8/2020
Title: Agreement with Macias Gini & O’Connell LLP and Supplemental Budget (4/5 Vote Required)
Attachments: 1. Staff Report, 2. Att 1 MGO Contract Final.pdf, 3. Att 2 Supplemental Budget.pdf, 4. Att 3 Negotiation Agreement_Formalized.pdf, 5. Att 4 ISF Limited Study 09 28 2020.pdf, 6. Executed MGO Contract Final, 7. Public Comment H3.pdf

To: Board of Supervisors

From: County Administrative Office

Agenda Section: Departmental

SUBJECT:title
Agreement with Macias Gini & O'Connell LLP and Supplemental Budget (4/5 vote required)
end

RECOMMENDATION(S):
Recommendation
That the Board of Supervisors:
1. Approve and authorize the Chair of the Board to execute, the attached professional services agreement (Attachment 1) with Macias Gini & O'Connell LLP (MGO) in the amount of $250,000 for financial advisory services;
2. Direct the County Administrative Officer, or designee thereof, to execute any and all subsequent amendments to the attached professional services agreement with MGO, after review and approval by County Counsel and Risk Management;
3. Adopt the attached supplemental budget (Attachment 2) in the amount of $250,000 for fiscal year (FY) 2020-21 in the County Administrative Office - Management and Budget Team (1100-103) (4/5 vote required); and
4. Direct the Human Resources Department to conduct a classification review and develop classification specifications for the position of chief financial officer.

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SOURCE OF FUNDING:
General Fund

DISCUSSION:
At the Nov. 23, 2020 meeting, your Board resolved to accept responsibility for: (1) the financial statement findings (also knows as "audit findings") issued by the county's independent auditors and included in the Single Audit Report year ended June 30, 2019, and presumably future audit findings, (2) the immediate posting of central service and internal service fund charges as approved through the State Controller's Office Negotiated Agreement (Attachment 3) and as verified by an independent third-party (Attachment 4). Unresolved audit findings can result in future adverse financial outlooks involving the county's credit ratings and related debt refinancing, among other impacts to the county.

As the governance body over the County of Humboldt, your Board has significant fiduciary responsibilities for funds contained in the c...

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