HomeMy WebLinkAbout2017-126-E Finance - Rebecca A. Faris, CPA PLLC to provide professional non-auditing services to DSS DocuSign Envelope ID:E6F43379-1222-4E8A-B321-4136D55A5120
[Departmental Use Only]
TITLE Non-Audit Services
FY 2016-17
NORTH CAROLINA
CONSULTING SERVICES AGREEMENT
UNDER $90,000
ORANGE COUNTY
This Agreement, made and entered into this 15th day of April, 2017, ("Effective Date") by
and between Orange County, North Carolina a body politic and corporate of the State of North
Carolina (hereinafter, the "County") and Rebecca A. Faris, CPA, PLLC, (hereinafter, the
"Consultant").
WITNESSETH:
That the County and Consultant, for the consideration herein named, do hereby agree as
follows:
ARTICLE 1 SCOPE OF WORK
1.1 Scope of Work
1.1.1 This Services Agreement ("Agreement") is for professional consulting services to
be rendered by Consultant to County with respect to (insert type of project)Reconciliation and
Review of the Department of Social Services Grant Reporting.
1.1.2 By executing this Agreement, the Consultant represents and agrees that Consultant
is qualified to perform and fully capable of performing and providing the services required or
necessary under this Agreement in a fully competent,professional and timely manner.
1.1.3 Time is of the essence with respect to this Agreement.
1.1.4 The services to be performed under this Agreement consist of Basic Services, as
described and designated in Article 3 hereof. Compensation to the Consultant for Basic Services
under this Agreement shall be as set forth herein.
ARTICLE 2 RESPONSIBILITIES OF THE CONSULTANT
2.1 Services to be Provided. The Consultant shall provide the County with all services
required in Article 3 to satisfactorily complete the Project within the time limitations set forth
herein and in accordance with the highest professional standards.
2.2. Standard of Care
2.2.1 The Consultant shall exercise reasonable care and diligence in performing services
under this Agreement in accordance with the highest generally accepted standards of this type of
Consultant practice throughout the United States and in accordance with applicable federal, state
and local laws and regulations applicable to the performance of these services. Consultant is
solely responsible for the professional quality, accuracy and timely completion and submission
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of all reports, drawings, specifications, plans, documents and services (hereinafter
"Deliverables") related to the Basic Services.
2.2.2 The Consultant shall be responsible for all errors or omissions, in the deliverables
prepared by the Consultant.
2.2.3 The Consultant shall correct at no additional cost to the County any and all errors,
omissions, discrepancies, ambiguities, mistakes or conflicts in any Deliverables prepared by the
Consultant.
2.2.4 The Consultant shall assure that all Deliverables prepared by it hereunder are in
accordance with applicable laws, statutes, and that any necessary or appropriate applications for
approvals are submitted to federal, state and local governments or agencies in a timely manner so
as not to delay the Project.
2.2.5 The Consultant shall not, except as otherwise provided for in this Agreement,
subcontract the performance of any work under this Agreement without prior written permission
of the County. No permission for subcontracting shall create, between the County and the
subcontractor, any contract or any other relationship.
2.2.6 Any and all employees of the Consultant engaged by the Consultant in the
performance of any work or services required of the Consultant under this Agreement, shall be
considered employees or agents of the Consultant only and not of the County, and any and all
claims that may or might arise under any workers compensation or other law or contract on
behalf of said employees while so engaged shall be the sole obligation and responsibility of the
Consultant.
2.2.7 If activities related to the performance of this agreement require specific licenses,
certifications, or related credentials Consultant represents that it and/or its employees, agents and
subcontractors engaged in such activities possess such licenses, certifications, or credentials and
that such licenses certifications, or credentials are current, active, and not in a state of suspension
or revocation.
ARTICLE 3 BASIC SERVICES
3.1 Basic Services
3.1.1 The Consultant shall perform as Basic Services the work and services described
herein and as described in Exhibit A, which is attached and hereby incorporated by reference .
ARTICLE 4 DURATION OF SERVICES
4.1 Scheduling of Services
4.1.1 The Consultant shall schedule and perform its activities in a timely manner.
4.1.2 Should the County determine that the Consultant is behind the agreed upon
schedule, it may require the Consultant to expedite and accelerate his efforts, including providing
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additional resources and working overtime, as necessary, to perform his services in accordance
with the approved project schedule at no additional cost to the County.
4.1.3 The Commencement Date for the Consultant's Basic Services shall be April 15,
2017.
ARTICLE 5 COMPENSATION
5.1 Compensation for Basic Services
5.1.1 Compensation for Basic Services shall include all compensation due the
Consultant from the County for all services under this Agreement except for any authorized
Reimbursable Expenses which are defined herein. The maximum amount payable for Basic
Services is Fifteen Thousand Dollars ($15,000), Compensation for Basic Services will be based
on a schedule of hourly rates provided in the Attachment A, Statement of Work. . Payment for
Basic Services shall become due and payable in direct proportion to satisfactory services
performed and work accomplished.
5.2 Reimbursable Expenses
5.2.1 Reimbursable expenses are in addition to the fees for Basic Services and are for the
following expenditures to the extent reasonable and actually incurred by the Consultant with
respect to the Project:
5.2.2 Actual expenditures for meals, lodging, mileage, postage and long distance
telephone charges directly attributable to this Project.
5.2.3 The actual cost of reproduction of reports excluding documents for exclusive use
by the Consultant.
5.2.4 The Consultant shall not be entitled to any mark-up on actual expenses which are
incurred.
Reimbursable expenses shall be compensated by the County along with invoices for Basic
Services provided by Consultant. Payment of Reimbursable Expenses shall be subject to
Consultant's timely submission of valid receipts for any such expenses and approval by the
County. Any additional charges not specified herein, must be mutually agreed to in advance by
County and Consultant and documented in writing with a letter signed by authorized
representatives for County and Consultant and, subject to budgeted funds.
ARTICLE 6 RESPONSIBILITIES OF THE COUNTY
6.1 Cooperation and Coordination
6.1.1 The County has designated Gary Donaldson to act as the County's representative
with respect to the Project and shall have the authority to render decisions within guidelines
established by the County Manager and the County Board of Commissioners and shall be
available during working hours as often as may be reasonably required to render decisions and to
furnish information.
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6.1.2 The County shall be solely responsible for determining whether Consultant as
satisfactorily completed Tasks. It is agreed that County shall not unreasonably withhold its
determination of satisfactory completion of any Task. In the event the amount of an invoice is
disputed County may withhold payment until the dispute is resolved by the parties. County may
also withhold payment on an invoice until the satisfactory completion of a Task by Consultant.
ARTICLE 7 INSURANCE AND INDEMNITY
7.1 General Requirements
7.1.1 Consultant shall obtain, at its sole expense, Commercial General Liability
Insurance, Automobile Insurance, Workers' Compensation Insurance, Professional Liability
Insurance, and any additional insurance as may be required by Owner's Risk Manager as such
insurance requirements are described in the Orange County Risk Transfer Policy and Orange
County Minimum Insurance Coverage Requirements (each document is incorporated herein by
reference and may be viewed at
http://www.orangecountync.gov/departments/purchasing division/contracts.php). If Owner's
Risk Manager determines additional insurance coverage is required such additional insurance
shall be designated here (if no additional insurance required mark N/A as being not
applicable). Consultant shall not commence work until such insurance is in effect and
certification thereof has been received by the Owner's Risk Manager.
7.2 Indemnity
7.2.1 The Consultant agrees to indemnify and hold harmless the County from all loss,
liability, claims or expense, including attorney's fees, arising out of or related to the Project and
arising from property damage or bodily injury including death to any person or persons caused in
whole or in part by the negligence or misconduct of the Consultant except to the extent same are
caused by the negligence or willful misconduct of the County. It is the intent of this provision to
require the Consultant to indemnify the County to the fullest extent permitted under North
Carolina law.
ARTICLE 8 AMENDMENTS TO THE AGREEMENT
8.1 Changes in Basic Services
8.1.1 Changes in the Basic Services and entitlement to additional compensation or a
change in duration of this Agreement shall be made by a written Amendment to this Agreement
executed by the County and the Consultant. The Consultant shall proceed to perform the
Services required by the Amendment only after receiving a fully executed Amendment from the
County.
ARTICLE 9 TERMINATION
9.1 Termination for Convenience of the County
9.1.1 This Agreement may be terminated without cause by the County and for its
convenience upon seven (7) days prior written notice to the Consultant.
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9.2 Other Termination
9.2.1 The Consultant may terminate this Agreement based upon the County's material
breach of this Agreement; provided the County has not taken all reasonable actions to remedy
the breach. The Consultant shall give the County seven (7) days'prior written notice of its intent
to terminate this Agreement for cause.
9.3 Compensation After Termination
9.3.1 In the event of termination, the Consultant shall be paid that portion of the fees
and expenses that it has earned to the date of termination, less any costs or expenses incurred or
anticipated to be incurred by the County due to errors or omissions of the Consultant.
9.3.2 Should this Agreement be terminated, the Consultant shall deliver to the County
within seven (7) days, at no additional cost, all Deliverables including any electronic data or files
relating to the Project.
9.4 Waiver
9.4.1 The payment of any sums by the County under this Agreement or the failure of
the County to require compliance by the Consultant with any provisions of this Agreement or the
waiver by the County of any breach of this Agreement shall not constitute a waiver of any claim
for damages by the County for any breach of this Agreement or a waiver of any other required
compliance with this Agreement.
9.5 Suspension
9.5.1 County may suspend the work at any time for County's convenience and
without penalty to County upon three (3) days' notice to Consultant. Upon any suspension by
County, Consultant shall discontinue the work and shall not resume the work until notified to
proceed by County.
ARTICLE 10 ADDITIONAL PROVISIONS
10.1 Relationship of Parties
10.1.1 Consultant is an independent contractor of the County. Neither Consultant nor
any employee of the Consultant shall be deemed an officer, employee or agent of the County.
Consultant's personnel shall not be employees of, or have any contractual relationship with, the
County.
10.2 Limitation and Assignment
10.2.1 The County and the Consultant each bind themselves, their successors, assigns,
and legal representatives to the terms of this Agreement. Neither the County nor the Consultant
shall assign or transfer its interest in this Agreement without the written consent of the other.
10.3 Governing Law
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10.3.1 This Agreement and the duties, responsibilities, obligations and rights of
respective parties hereunder shall be governed by the laws of the State of North Carolina.
Consultant shall at all times remain in compliance with all applicable local, state, and federal
laws, rules, and regulations including but not limited to all state and federal anti-discrimination
laws, policies, rules, and regulations and the Orange County Non-Discrimination Policy and
Orange County Living Wage Policy (each policy is incorporated herein by reference and may be
viewed at http://www.orangecountync.gov/departments/purchasing division/contracts.php).
Any violation of this requirement is a breach of this Agreement and County may immediately
terminate this Agreement without further obligation on the part of the County. This paragraph is
not intended to limit the definition of breach to discrimination. By executing this Agreement
Consultant affirms that Consultant and any subcontractors of Consultant are and shall remain in
compliance with Article 2 of Chapter 64 of the North Carolina General Statutes. Where
applicable, failure to maintain compliance with the requirements of Article 2 of Chapter 64 of the
General Statutes constitutes Consultant's breach of this Agreement. By executing this
Agreement Consultant affirms Consultant is in compliance with Article 2 of Chapter 64 of the
North Carolina General Statutes. By executing this Agreement, Consultant certifies that
Consultant has not been identified, and has not utilized the services of any agent or
subcontractor, on the Iran divestment list created by the State Treasurer pursuant to G.S. 147-
86.58.
10.4 Dispute Resolution
10.4.1 Any and all suits or actions to enforce, interpret or seek damages with respect to
any provision of, or the performance or non-performance of, this Agreement shall be brought in
the General Court of Justice of North Carolina sitting in Orange County, North Carolina and it is
agreed by the parties that no other court shall have jurisdiction or venue with respect to such
suits or actions. The Parties may agree to nonbinding mediation of any dispute prior to the
bringing of such suit or action. Under no circumstances shall any dispute be addressed through
binding arbitration.
10.5 Extent of Agreement
10.5.1 This Agreement, together with the Request for Proposals together with
attachments distributed by the County and the Consultant's submitted Proposal, all of which
constitute the Contract Documents, represents the entire and integrated agreement between the
County and the Consultant and supersedes all prior negotiations, representations or agreements,
either written or oral. In the event of a conflict among the terms of the Contract Documents, the
priority of documents shall be This Agreement, the County's Request for Proposals, attachments
to the County's Request for Proposals, the Consultant's Proposal. This Agreement may be
amended only by written instrument signed by both parties. Modifications may be evidenced by
facsimile signatures.
10.6 Severability
10.6.1 If any provision of this Agreement is held as a matter of law to be
unenforceable, the remainder of this Agreement shall be valid and binding upon the Parties.
10.7 Ownership of Deliverables
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10.7.1 All Deliverables, together with all supporting materials, source documentation,
data collected, field notes, and working drafts, developed in the performance of this Agreement
shall become the property of the County and may be used on any other project without additional
compensation to the Consultant. The use of the Deliverables by the County or by any person or
entity for any purpose other than the Project as set forth in this Agreement shall be at the full risk
of the County.
10.8 Non-Appropriation
10.8.1 Consultant acknowledges that County is a governmental entity, and the validity of
this Agreement is based upon the availability of public funding under the authority of its
statutory mandate.
In the event that public funds are unavailable and not appropriated for the performance of
County's obligations under this Agreement, then this Agreement shall automatically expire
without penalty to County immediately upon written notice to Consultant of the unavailability
and non-appropriation of public funds. It is expressly agreed that County shall not activate this
non-appropriation provision for its convenience or to circumvent the requirements of this
Agreement,but only as an emergency fiscal measure during a substantial fiscal crisis.
In the event of a change in the County's statutory authority, mandate and/or mandated functions,
by state and/or federal legislative or regulatory action, which adversely affects County's
authority to continue its obligations under this Agreement, then this Agreement shall
automatically terminate without penalty to County upon written notice to Consultant of such
limitation or change in County's legal authority.
10.9 Notices and Signatures
10.9.1 This Agreement together with any amendments or modifications may be executed
electronically. All electronic signatures affixed hereto evidence the consent of the Parties to
utilize electronic signatures and the intent of the Parties to comply with Article 11A and Article
40 of North Carolina General Statute Chapter 66.
10.9.2 Any notice required by this Agreement shall be in writing and delivered by
certified or registered mail, return receipt requested to the following:
Orange County Consultant's Name &Address
Attention: Rebecca A Faris, CPA, PLLC
P.O. Box 8181
Hillsborough, NC 27278
[SIGNATURE PAGE TO FOLLOW]
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IN WITNESS WHEREOF, the Parties, by and through their authorized agents, have
hereunder set their hands and seal, all as of the day and year first above written.
COUNTY: Orange County CONSULTANT: Rebecca A Faris, CPA, PLLC
DocuSigned by: DocuSigned by:
ritlAA/Lit, kuitoltrstui ridiuta, a. Faris
0637994R755F477 DE03B854838F408...
County Manager 4/5/2017 Rebecca A. Faris Owner, Member
Printed Name and Title 4/4/2017
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DocuSign Envelope ID:E6F43379-1222-4E8A-B321-4136D55A5120
Attachment A
STATEMENT OF WORK
Rebecca A. Faris, CPA, PLLC (FARIS) shall provide non-audit services to Orange County, North
Carolina(the COUNTY) which will assist in formulating and implementing a monthly reconciliation and
review of the Department of Social Services grant reporting on the Department of Social Services (DSS)
1571 which is required for grant compliance and reimbursement of operating costs for federal and state
funds.
FARIS RESPONSIBILITIES
• FARIS and the County will determine the key deliverables at an initial kick-off meeting.
• FARIS will develop a business process which simplifies and enhances the grant reporting on the
DDS-1571.
• FARIS will gain an understanding of the existing process, procedures and source documents
utilized by management and staff.
• FARIS will review applicable subsidiary records and supporting documentation to ensure
completeness prior to audit fieldwork.
• FARIS will review applicable State Manuals and Policies and Procedures pertaining to the
Department of Social Services 1571 Reporting.
• FARIS will provide enhancements to allow for an audit trail between the amounts reported in the
monthly DSS-1571 report and the underlying books and records of the County.
• FARIS will work with management to develop a template that can be used for reconciliation of
the DSS-1571 report to the general ledger detail.
• FARIS to the extent desired by management will assist in applying the new reconciliation process
retroactively to prior months during fiscal year 2017 for use by the independent auditors.
• FARIS will work with management to ensure new documented standard operating procedures.
• FARIS to the extent desired by management may assist in related special projects not enumerated
above.
• FARIS will provide regular written status updates every two weeks to the County on the key
deliverables.
• FARIS hours under this agreement will not exceed 100 hours excluding travel time.
MANAGEMENT RESPONSIBILITIES
The project will be run and supervised by the Chief Financial Officer and the Director of Department of
Social Services and/or their delegates. The County agrees to take responsibility for all services provided
by FARIS and to indemnify and hold FARIS harmless from any and all losses, damages, costs, or
expenses, including attorneys' fees by reason of failure to provide complete and accurate information,
resources or guidance with respect to services rendered. The County agrees to indemnify and hold FARIS
harmless from any and all losses, damages, costs, or expenses including attorneys' fees resulting from
unintended consequences of implementing recommendations. FARIS will have access to most
knowledgeable County staff to review or resolve questions during the course of this agreement.
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Attachment A
FEES AND COMPENSATION
Services performed under the contract will be billed at an hourly rate of$140. Travel time incurred will
be billed at$25 per hour. All out-of-pocket expenses will be billed at actual cost. Mileage will be billed at
the federally determined reimbursement rate. FARIS will bill the County every two weeks for services
and costs.
FARIS AGREES TO MAINTAIN IN STRICT CONFIDENCE ALL INFORMATION RECEIVED
FROM THE COUNTY.
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1> AICPA PROFESAAL LIABILITY INSURANCE PROGRAM
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159 East Cfni,:ly Liu. kit
Hatbi,o, PA 19040-1218 TheE Mow (800) 2213023
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Rebecca A. Faris, CPA, PLLC
Ms. Rebecca Faris August 26, 2016
3007 Moretz Ct Client No 0494244000
Apex, NC 275024490
Policy No APL-275466087
Policy Period: 10/02116 To 10/02/17
Dear Ms. Faris:
Thank you for your firm's participation in the CPA Value Plan, underwritten by a CNA
member company. Your policy is endosed and is effective as of the date listed above
Please remember to notify us if you plan to merge, acquire or otherwise materially affect the
present composition of your firm (including areas of practice and professional staff) during the
policy period. You may be required to submit a new application in advance of the change for
underwriting analysis and coverage amendments,
As compensation for providing insurance services on your behalf under the AICPA
Professional Liability Insurance Program, Aon Insurance Services, a division of Affinity
Insurance Services, Inc., received a total of $55,83 in commission for the most recently
completed policy year Services provided include program marketing, underwriting, policy
management, billing, risk management and other client services,
Should you have any questions about your coverage, please don't hesitate to call us toll free
at 1-800-221-3023, We look forward to serving your professional liability insurance needs now
and in the future,
Sincerely,
Nancy Harper
Aon Insurance Services
AICPA Program Administrator
CPOLRN
Aon insurance Servic i is a division of Affinity Insurance Services„Inc„in CA,MN&OK,(CA License tf0795465)Ann
Insurance Services ts a&awn,of AIS Affinity Insurance Agency,Inc,and in NY,MS Affinity Insurance Agency
One or more of the CNA companies provi -the products and/or services described The information is ntended to present a
iii emir:Nem( for illustrative purposes only It is not intended to constitute a binding contract Please i member that oniy
the r- , ant insurance policy can provide the actual terms,coverages,amounts,conditions and exclusions for an insured All
products and servrci my not be available in alt slates and may be subject to change without notice CNA is a service mark
,.',.ered with the Unit • Stat.,. Patent and-Trademark Office Copyright ci 2008 CNA All rights ieserited
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DocuSign Envelope ID: E6F43379-1222-4E8A-B321-4136D55A5120
DECLARATIONS
ACCOUNTANTS PROFESSIONAL LIABILITY POLICY
IN;URANCE IS PROVIDED BY
PRODUCER 115Ej'ANCI-1 PREFIX POLICY NUMBER CONTINENTAL CASUALTY COMPANY
0/3 970 275406087 CNA PLAZA, CHICAGO, IL 0685
A STOCK INSURANCE COMPANY
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THE POLICY PERIOD, PLEASE READ THIS POLICY
CAREFULLY AND DISCUSS THE COVERAGE WITH YOUR
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7, PRINTED ENDORSEMENTS ATTACHED Al POLICY ISSUANCE INCLUDE
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G-127137-A(7/12) ;c11„r'tion4, P pge
-1271517-A(6/07) Nuclear En 4rgy & Pollution Excl
-1271 --A32(6/07) Amend Termination Provisions- NC
G.1271 u:"5-B32(7/1Z) Amend Endo r- merit - NC
G-1271-'u U A(3/03) Sol; Own/0114 bit Ext Cims Rptg Per
G-1415; ,A(6/03) Policyhold1r Notice
0-127152-AC(5/00 CI m Expens".„,,„ Outside Limits
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