HomeMy WebLinkAboutAgenda - 02-07-2001-9cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT.
Meeting Date: February 7, 2001
Action AgenVa
Item No. 11 G
SUBJECT: Contract with Robert S. Segal, CPA PA for Expense Reduction and Revenue
Enhancement
DEPARTMENT: County Manager PUBLIC HEARING: (Y/N) No
ATTACHMENT(S):
Resolution from Innovation & Efficiency
Committee
Draft Agreements with Robert S. Segal,
CPA PA
INFORMATION CONTACT:
John Link, ext 2300
Pam Jones, ext 2650
TELEPHONE NUMBERS:
Hillsborough 732-8181
Chapel Hill 968-4501
Durham 688-7331
Mebane 336-227-2031
PURPOSE: To consider approval of agreements with Robert S. Segal, CPA PA to conduct a
review of various county practices and operations with the goals of enhancing the cost-
effectiveness of service delivery activities and identifying opportunities for cost savings and
revenue enhancements for Orange County.
BACKGROUND: The Orange County Innovation & Efficiency (I & E) Committee has reviewed
a presentation, along with other company information, from representatives of Robert S. Segal,
CPA PA, an expense reduction and revenue enhancement firm from High Point, North Carolina.
The Committee also received letters of recommendation and direct written comments for Robert
S. Segal, CPA PA from other North Carolina county governments encouraging Orange County
to consider retaining the company's services. Following its review of all information, the I & E
Committee adopted the attached resolution recommending to the Orange County Board of
County Commissioners that the County proceed to enter into a working relationship with Robert
S. Segal, CPA PA. The attached agreements represent the opportunity to enter into this
working relationship.
Agreement #1 for expenses and revenues is an agreement between Orange County and Segal
for a review of 1) county purchasing activities for potential cost savings and 2) revenue sources
for additional funds due to the County. Agreement #2 pertains to sales tax/use tax reallocation
and will potentially involve the County and, to the extent of their interest, the municipalities of
Chapel Hill, Carrboro, and Hillsborough. Upon agreement approval by the County, Segal will
pursue approval with the municipalities.
FINANCIAL IMPACT: There is no direct financial expenditure associated with approval of the
agreements retaining the services of Robert S. Segal, CPA PA. If the agreements are
approved, Segal will begin its review of county operations, and at various junctures and/or upon
completion, reports its findings/recommendations back to staff and/or the Finance and
Operations Sub-committees of the I .& E Committee as well as the BOCC. The county can then
choose to move forward with all or portions of the actions/recommendations detailed by Segal.
For Agreement #1 for expenses and revenues, if the county does approve a recommendation (s)
and enacts the associated change(s), Segal would be compensated at a rate equal to fifty
percent (50%) of the annual financial benefit to the county arising from the improvement. This
compensation to Segal would extend for two years, with the County garnering all financial
benefits thereafter. For Agreement #2 pertaining to sales tax/use tax reallocation, Segal would
be compensated based on a formula stated as follows and included in the agreement:
FEE SCHEDULE
A sliding scale based on the one percent (1 %) sales tax as follows:
25.0% for the first $200,000 of additional refunds obtained,
30.0% for the next $200,000 of additional refunds obtained,
35.0% for all additional refunds obtained.
RECOMMENDATION(S): The Manager recommends that the Board approve the agreements
in substantially their current form, authorize the County Manager to sign pending final review
and approval by staff and the County Attomey, and authorize the County Manager to approve
any accessory agreements which may be necessary during this expense/revenue/operations
review process.
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ORANGE COUNTY INNOVATION & EFFICIENCY COMMITTEE
Resolution to the Orange County Board of County Commissioners
Recommending that the County Proceed to Enter into Working
Relationships with Robert S. Segal, CPA PA and/or Other Firms and
that Staff, in Cooperation with Company Representatives, be
Authorized to Develop Proposed Scope of Work Agreements for
Consideration by the Board of Commissioners
WHEREAS, the Orange County Innovation & Efficiency (I & E) Committee has been
charged by the Orange County Board of Commissioners with the responsibility of
reviewing various county practices and operations with the goal of recommending
improvements for the delivery of services to recipients and enhancing the cost-
effectiveness of those service delivery activities; and,
WHEREAS, the Orange County Innovation & Efficiency (I & E) Committee has
reviewed a presentation from representatives of Robert S. Segal, CPA PA and other
company information along with letters of recommendation for Robert S. Segal, CPA PA
from other North Carolina county governments; and,
WHEREAS, the Orange County Innovation & Efficiency (I & E) Committee believes
that a review of possible areas such as banking services, electricity, food services, sales
tax allocations, franchise fee distributions, general purchasing, and other operations and
activities of county government would be beneficial to identify opportunities for cost
savings and revenue enhancements for Orange County; and,
WHEREAS, Robert S. Segal, CPA PA possesses the professional background and
demonstrates a definite expertise and history in assisting counties with operational,
purchasing, and revenue enhancement reviews; and,
WHEREAS, there are other similar firms who have expertise in certain specific areas that
could also assist Orange County in the review of operations and purchasing activities;
NOW THEREFORE BE IT RESOLVED that the Orange County Innovation &
Efficiency (I & E) Committee recommends to the Orange County Board of County
Commissioners that the County proceed to enter into working relationships with Robert
S. Segal, CPA PA and/or other firms, and that staff, in cooperation with company
representatives, be authorized to develop proposed Scope of Work Agreements for
consideration by the Board of Commissioners.
This the 29`" day of November, 2000.
Agreement #1
LETTER OF AGREEMENT
Robert S. Segal, CPA, PA (SEGAL) and Orange County (CLIENT) hereby enter into this Letter
of Agreement whereby SEGAL shall serve as a consultant to CLIENT to examine and analyze
the following listed expenses/revenues of CLIENT and to make recommendations to achieve
savings, credits, refunds or additional revenues, hereafter referred to as funds, in these areas:
ANY AND ALL EXPENSES AND REVENUES
The Client agrees that none of the above listed expenses/revenues are currently being
evaluated by CLIENT and all funds for each expense/revenue listed, regardless of source, will
be eligible for full payment of fees to SEGAL.
SEGAL will furnish CLIENT with a written report as to recommendations that may be made in
the above areas. CLIENT will then determine which (if any) of these recommendations CLIENT
wishes to implement. SEGAL will then assist in the implementation of these recommendations
to achieve the funds. Future savings and revenues are computed on a per unit basis.
CLIENT agrees to pay SEGAL on each recommendation for funds which is implemented, a fee
equal to fifty cents of every dollar saved, credited, refunded or additional revenues during the 24
month period immediately following full implementation of the recommendation. This fee will be
paid quarterly following the date of full implementation of the particular recommendation.
SEGAL AGREES TO MAINTAIN IN STRICT CONFIDENCE ALL INFORMATION RECEIVED
FROM CLIENT CONCERNING ITS EXPENSES AND METHODS OF DOING BUSINESS.
FURTHERMORE, SEGAL ACTS AS A CONSULTANT ONLY AND DOES NOT RECEIVE ANY
COMMISSIONS OR REMUNERATION OF ANY KIND FROM ANY VENDORS OR SERVICE
PROVIDERS.
The persons signing below are authorized to do so on behalf of their respective organizations.
This Letter of Agreement shall be binding upon the parties hereto, their heirs, successors and
assigns. This Letter of Agreement is entered into effective as of day of
CLIENT: Orange County Robert S. Segal, CPA PA
By:
Title:
By:
Robert S. Segal
Title: President
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Agreement #2
LETTER OF AGREEMENT
Robert S. Segal, CPA, PA ("SEGAL") and Orange County, Town of Chapel Hill and Town of
Hillsborough (together referred to as "CLIENT") hereby enter into this Letter of Agreement
whereby SEGAL shall serve as a consultant to CLIENT to examine and analyze the following
revenue of CLIENT for the purpose of obtaining any tax refunds available in all prior years still
open under the statute of limitations.
North Carolina Sales/Use Tax Reallocation
The Client agrees that the above listed revenue is not currently under tax refund evaluation by
CLIENT and all refunds received will be eligible for full payment of fees to SEGAL at the contract
rate stipulated below.
SEGAL will furnish CLIENT with a written report as to sales/use tax refunds discovered. SEGAL
will then prepare the respective refund claims to achieve the refunds.
CLIENT agrees to pay SEGAL a fee in accordance with the following FEE SCHEDULE due to
Segal's amending of refund returns upon the CLIENT'S receipt of documentation from the North
Carolina Department of Revenue evidencing the additional sales/use tax revenue being
transferred to the CLIENT.
FEE SCHEDULE
A sliding scale based on the one percent (1 %) sales tax as follows:
25.0% for the first $200,000 of additional refunds obtained,
30.0% for the next $200,000 of additional refunds obtained,
35.0% for all additional refunds obtained.
CLIENT agrees that SEGAL shall invoice each entity (Orange County, Town of Chapel Hill and
Town of Hillsborough) for its pro-rata share of the fee based upon its percentage of that
quarter's sales and use tax distribution from the state of North Carolina.
SEGAL AGREES TO MAINTAIN IN STRICT CONFIDENCE ALL INFORMATION RECEIVED
FROM CLIENT CONCERNING ITS EXPENSES AND METHODS OF DOING BUSINESS.
FURTHERMORE, SEGAL ACTS AS A CONSULTANT ONLY AND DOES NOT RECEIVE ANY
COMMISSIONS OR REMUNERATION OF ANY KIND. FROM ANY VENDORS OR SERVICE
PROVIDERS.
ROBERT S. SEGAL, CPA PA has contracted with DIXON ODOM PLLC to assist with this
project.