HomeMy WebLinkAboutRes OB-045 (2)OVERSIGHT BOARD TO THE SUCCESSOR AGENCY OF THE
PALM DESERT REDEVELOPMENT AGENCY
STAFF REPORT
REQUEST: ADOPT RESOLUTION NO. OB - 045 AUTHORIZING WHITE
NELSON DIEHL EVANS LLP TO PROCEED WITH AUDITING
SERVICES FOR THE SUCCESSOR AGENCY TO THE PALM
DESERT REDEVELOPMENT AGENCY FOR THE FISCAL YEAR
ENDING JUNE 30, 2013
SUBMITTED BY: Paul S. Gibson, Finance Director
DATE: June 24, 2013
CONTENTS: Resolution OB - 045
White Nelson Diehl Evans LLP correspondence
Recommendation
By Minute Motion that the Oversight Board:
1. Adopt Resolution OB-045 authorizing White Nelson Diehl Evans LLP
to proceed with auditing services for the Successor Agency to the
Palm Desert Redevelopment Agency for the fiscal year ended June 30,
2013 for inclusion in the City of Palm Desert's Comprehensive Annual
Report; and
2. Authorize the City Manager to approve work to be performed up to an
amount of $12,026 for the Successor Agency to the Palm Desert
Redevelopment Agency.
Background
On April 12, 2012, the City Council authorized Contract No. C27540 with White Nelson
Diehl Evans LLP to perform auditing services for the City and its entities that fall under
the umbrella of City of Palm Desert. Staff finds that White Nelson Diehl Evans LLP has
a professional staff that is knowledgeable in the accounting arena and feels comfortable
in calling them when an accounting question arises. While the service was approved, it
was not expressly taken to the Successor Agency for the Palm Desert Redevelopment
Agency Board for specific approval at that time. It has since been approved at the June
13, 2013 Agency Board meeting.
Staff requests that the Oversight Board for the Successor Agency to the Palm Desert
Redevelopment Agency adopt Resolution No. OB-045, authorizing White Nelson Diehl
G:\Finance\Niamh Ortega\Staff Reports\Auditors\SR-OB adopt res authorizing White Nelson Diehl Evans for auditing services.docx
Staff Report
Oversight Board Authorizing White Nelson Diehl Evans LLP to perform auditing services for the
Successor Agency for fiscal years ending June 30, 2012, 2013 and 2014
Page 2 of 2
June 24, 2013
Evans LLP to proceed with auditing services for the Successor Agency to the Palm
Desert Redevelopment Agency for the fiscal year ending June 30, 2013, and authorize
the City Manager to approve work to be performed up to an amount of $12,026 for the
Successor Agency to the Palm Desert Redevelopment Agency.
Fiscal Impact
Funds are budgeted in the appropriate fiscal year budgets.
Submitted by:
b/1/(1
Paul S. Gibson, Director of Finance
Approval:
n M. Wohlmuth, Executive Director
11
ON Cp - a-�
VERIFIED BY
Original on file with City Clerk's Office
(a.o, CiitAs CBS
BY OVERSI T BOARD
G \Finance\Niamh Ortega\Staff Reports\Auditors\SR-OB adopt res authorizing White Nelson Diehl Evans for auditing
services.docx
RESOLUTION NO. OB- 045
A RESOLUTION OF THE OVERSIGHT BOARD OF DIRECTORS FOR
THE SUCCESSOR AGENCY TO THE PALM DESERT
REDEVELOPMENT AGENCY PROVIDING AUTHORIZATION TO
PROCEED WITH AUDITING SERVICES FOR THE SUCCESSOR
AGENCY TO THE PALM DESERT REDEVELOPMENT AGENCY FOR
THE FISCAL YEAR ENDING JUNE 30, 2013
RECITALS:
A. Pursuant to Health and Safety Code Section 34179(3), all actions taken by
the Oversight Board for the Successor Agency to the Palm Desert Redevelopment
Agency (the "Oversight Board") shall be adopted by resolution.
B. There has been presented to this Oversight Board for approval to proceed
with auditing services for the Successor Agency to the Palm Desert Redevelopment
Agency for the fiscal year ending June 30, 2013.
C. Contract No. C27540 with White Nelson Diehl Evans LLP was previously
approved by the Successor Agency to the Palm Desert Redevelopment Agency Board
at its June 13, 2013 meeting. The audit fee and procedures were incorporated and
made a part of that report.
D. Authorization to proceed will allow the City Manager to approve work to be
performed up to an amount of $12,026 for the Successor Agency to the Palm Desert
Redevelopment Agency audit to be included in the City of Palm Desert's
Comprehensive Annual Financial Report.
NOW, THEREFORE, THE OVERSIGHT BOARD FOR THE SUCCESSOR
AGENCY TO THE PALM DESERT REDEVELOPMENT AGENCY HEREBY FINDS,
DETERMINES, RESOLVES AND ORDERS AS FOLLOWS:
Section 1. The above recitals are true and correct and are a substantive part
of this Resolution.
Section 2. The Oversight Board hereby provides authorization to proceed with
an audit of the Successor Agency to the Palm Desert Redevelopment Agency for the
period ending June 30, 2013 to be included in the City of Palm Desert's Comprehensive
Annual Financial Report.
Section 3. The staff of the Successor Agency is hereby directed to provide the
State Department of Finance ("DOF") written notice and information regarding the action
taken by the Oversight Board in Section 2 of this Resolution. Such notice and
information shall be provided by electronic means and in a manner of DOF's choosing.
RES. NO. OB - 045
Section 4. The officers of the Oversight Board and staff of the Successor
Agency are hereby authorized and directed, jointly and severally, to do any and all
things which they may deem necessary or advisable to effectuate this Resolution.
PASSED, APPROVED AND ADOPTED this 24th day of June, 2013 by the
following vote to wit:
AYES:
NOES:
ABSENT:
ABSTAIN:
ATTEST:
ROBERT A. SPIEGEL, CHAIR
RACHELLE D. KLASSEN, SECRETARY
OVERSIGHT BOARD FOR THE SUCCESSOR AGENCY TO THE
PALM DESERT REDEVELOPMENT AGENCY
WHITE NELSON DIEHL EVANS LLP
Certifictl Public r.crOuntants SL Consultants
April 19, 2013
Mr. Paul Gibson
Director of Finance
City of Palm Desert
73-510 Fred Waring Drive
Palm Desert, CA 92260
Dear Mr. Gibson:
Our engagement letter dated April 23, 2012 provides for an audit fee of $22,026 to audit the
Redevelopment Agency/Successor Agency to the Palm Desert Redevelopment Agency (the Successor
Agency) for the year ending June 30, 2013.
The audit fee of $22,026 is separated into three components:
(a) Palm Desert Housing Authority
(b) Palm Desert Housing Authority
2013
$ 4,000
6,000
(c) Audit of Successor Agency's transactions for inclusion in
the City's CAFR 12,026
$ 22.026
(a) Audit of the Palm Desert Housing Authority accounting records located in Lodi, California.
(b) Compliance testing for 100 tenant files of the Palm Desert Housing Authority.
(c) Audit of the activity of the Successor Agency's financial transactions for fiscal year 2013 for
inclusion in the CAFR of the City of Palm Desert, and additional audit work for the separate audit
of the Successor Agency.
1
2875 Michelle Drive, Suite 300, Irvine, CA 92606 • Tel: 714.978.1300 • Fax: 714.978.7893
(Vices located in Orange and San Diego Counties
Mr. Paul Gibson, Director of Finance
City of Palm Desert
April 19, 2013
Page 2
Our procedures for the Successor Agency audit will include:
• Audit the balances reported for cash, investments, receivables, payables, capital assets and long
term liabilities as of end of the year.
• Review the activity reported on ROPS.
• Review the activities of the Successor Agency to ensure compliance with AB 26 and other
relevant legislation enacted.
• Preparation of a separate financial statement for the Successor Agency.
If you have any questions, please let us know.
Very truly yours,
WHITE NELSON DIEHL EVANS LLP
A.}—s: 0 Pc--ct.--
Nitin P. Patel, CPA
Engagement Partner